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State Taxation and Treasury Legislation
Amendment Act 2022
No. of 2022
TABLE OF PROVISIONS
Clause Page
Part 1--Preliminary 1
1 Purposes 1
2 Commencement 3
Part 2--Amendment of Borrowing and Investment Powers
Act 1987 and related amendments 4
Division 1--Borrowing and Investment Powers Act 1987 4
3 Definitions 4
4 Section 3A substituted 4
5 Division 4 of Part 2 repealed 4
6 New Part 6 inserted 4
7 Schedule 1 repealed 5
Division 2--Consequential amendments to other Acts 6
8 Consequential amendments to Great Ocean Road and
Environs Protection Amendment Act 2021 6
9 Consequential amendment to Puffing Billy Railway Act
2022--repeal of section 45 6
10 Consequential amendment to State Owned Enterprises Act
1992 6
11 Consequential amendments to Water Act 1989 6
Part 3--Amendment of Duties Act 2000 8
12 New section 233CB inserted 8
Part 4--Amendment of Essential Services Commission Act 2001 12
13 Payments into the Essential Services Commission
Enforcement Fund 12
14 Payments out of the Essential Services Commission
Enforcement Fund 12
15 Payments into the Essential Services Commission Operating
Fund 13
16 Payments out of the Essential Services Commission
Operating Fund 13
i
Clause Page
Part 5--Amendment of Land Tax Act 2005 14
Division 1--Principal place of residence 14
17 New sections 39A and 39B inserted 14
18 Insertion of headings in Division 1 of Part 4 18
19 Definitions--Division 1 of Part 4 19
20 Deferral of tax for residential land to be used during tax year 22
21 Section 61 substituted and new sections 61A to 61H inserted 23
22 Consequential amendments to Taxation Administration
Act 1997 30
Division 2--SDA enrolled dwellings 31
23 Definitions--SDA enrolled dwelling 31
24 Residential services for people with disabilities 31
25 Exemption of land under construction for certain exempt
uses 32
Division 3--Transitional provisions 33
26 New clauses 19 and 20 of Schedule 3 inserted 33
Part 6--Amendment of Payroll Tax Act 2007 37
27 Definitions 37
28 New section 36A inserted 37
29 New Division 10 inserted in Part 4 37
30 New clause 19A inserted in Schedule 2 37
Part 7--Amendment of Taxation Administration Act 1997 40
31 Section 12A substituted 40
32 Permitted disclosures to particular persons or for particular
purposes 41
33 Prohibition on secondary disclosures of information 42
34 Objections lodged out of time 42
35 When is service effective? 43
Part 8--Amendment of Windfall Gains Tax and State Taxation
and Other Acts Further Amendment Act 2021 44
36 New section 40A inserted 44
Part 9--Repeal of this Act 46
37 Repeal of this Act 46
═════════════
Endnotes 47
1 General information 47
ii
State Taxation and Treasury Legislation
Amendment Act 2022
No. of 2022
[Assented to ]
The Parliament of Victoria enacts:
Part 1--Preliminary
1 Purposes
The purposes of this Act are--
(a) to amend the Borrowing and Investment
Powers Act 1987--
(i) to repeal Schedule 1 and Division 4 of
Part 2 which provides for the making of
Orders in Council declaring sections of
the Act as applying to certain entities;
and
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State Taxation and Treasury Legislation Amendment Act 2022
No. of 2022
Part 1--Preliminary
(ii) to provide a new regulation making
power to prescribe the persons to
whom, and bodies to which, prescribed
sections of the Act will apply; and
(b) to amend the Duties Act 2000 to provide an
exemption from motor vehicle duty in
relation to certain wheelchair accessible
motor vehicles that provide unbooked
commercial passenger vehicle services; and
(c) to amend the Essential Services
Commission Act 2001 in relation to the
Essential Services Commission Enforcement
Fund and the Essential Services Commission
Operating Fund; and
(d) to amend the Land Tax Act 2005--
(i) in relation to the principal place of
residence exemption from land tax
where a person is absent because of the
construction or renovation of a
residence; and
(ii) to provide an exemption from land tax
for land on which an SDA enrolled
dwelling is being constructed; and
(e) to amend the Payroll Tax Act 2007 in
relation to certain wages paid under
employment agency and other related
arrangements; and
(f) to amend the Taxation Administration
Act 1997--
(i) in relation to deemed assessments of
dutiable transactions processed using
the on-line duty payment system; and
(ii) to prescribe authorised recipients of
information obtained under or in the
2
State Taxation and Treasury Legislation Amendment Act 2022
No. of 2022
Part 1--Preliminary
course of administering a taxation law;
and
(iii) to authorise secondary disclosure of
information with the consent of the
person to whom the information relates;
and
(iv) in relation to objections lodged out of
time; and
(g) to amend the Windfall Gains Tax and State
Taxation and Other Acts Further
Amendment Act 2021 to provide an
exemption from windfall gains tax on land
owned by a university in certain
circumstances; and
(h) to make consequential amendments to these
Acts and to other Acts.
2 Commencement
(1) This Act (except Parts 2, 3, 4 and 5) comes
into operation on the day after the day on
which it receives the Royal Assent.
(2) Parts 2, 3, 4 and 5 come into operation on
1 July 2022.
3
State Taxation and Treasury Legislation Amendment Act 2022
No. of 2022
Part 2--Amendment of Borrowing and Investment Powers Act 1987 and
related amendments
Part 2--Amendment of Borrowing and
Investment Powers Act 1987 and related
amendments
Division 1--Borrowing and Investment Powers
Act 1987
3 Definitions
In section 3(1) of the Borrowing and Investment
Powers Act 1987, for the definition of authority
substitute--
"authority means a person or body that is
prescribed;".
4 Section 3A substituted
For section 3A of the Borrowing and Investment
Powers Act 1987 substitute--
"3A Application of sections of this Act to
authorities
A section of this Act applies to an authority
if the section is prescribed as applying to that
authority.".
5 Division 4 of Part 2 repealed
Division 4 of Part 2 of the Borrowing and
Investment Powers Act 1987 is repealed.
6 New Part 6 inserted
After Part 5 of the Borrowing and Investment
Powers Act 1987 insert--
"Part 6--General
31 Regulations
(1) The Governor in Council may make
regulations for or with respect to any of the
following--
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State Taxation and Treasury Legislation Amendment Act 2022
No. of 2022
Part 2--Amendment of Borrowing and Investment Powers Act 1987 and
related amendments
(a) prescribing a person or body as an
authority;
(b) prescribing a section of this Act as
applying to an authority;
(c) the form of securities issued under this
Act in Australia;
(d) the issue of securities under this Act in
Australia;
(e) the rights attached to securities issued
under this Act in Australia;
(f) the keeping of registers of securities
issued under this Act in Australia;
(g) fees payable for inspection of or to
obtain copies of or extracts from
registers kept in Australia of securities
issued under this Act in Australia;
(h) the sale and transfer of securities issued
under this Act in Australia;
(i) any other matter or thing required or
permitted by this Act to be prescribed
or necessary to be prescribed to give
effect to this Act.
(2) The regulations may--
(a) be of general or limited application;
(b) differ according to differences in time,
place or circumstances.".
7 Schedule 1 repealed
Schedule 1 to the Borrowing and Investment
Powers Act 1987 is repealed.
5
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No. of 2022
Part 2--Amendment of Borrowing and Investment Powers Act 1987 and
related amendments
Division 2--Consequential amendments to other
Acts
8 Consequential amendments to Great Ocean Road
and Environs Protection Amendment Act 2021
(1) In section 16 of the Great Ocean Road and
Environs Protection Amendment Act 2021, in
proposed new section 62D(1) of the Great Ocean
Road and Environs Protection Act 2020, after
"by" insert "or under".
(2) Part 3 of the Great Ocean Road and Environs
Protection Amendment Act 2021 is repealed.
9 Consequential amendment to Puffing Billy Railway
Act 2022--repeal of section 45
Section 45 of the Puffing Billy Railway Act 2022
is repealed.
10 Consequential amendment to State Owned
Enterprises Act 1992
In section 14A of the State Owned Enterprises
Act 1992, for "conferred on it by Order under
section 17B of" substitute "specified in
accordance with regulations under".
11 Consequential amendments to Water Act 1989
(1) In section 253(1) of the Water Act 1989, for
"declared" substitute "relevant".
(2) In section 253(3) of the Water Act 1989--
(a) for "declared" substitute "relevant";
(b) for "by" substitute "under".
(3) In section 254(1) of the Water Act 1989--
(a) insert the following definition--
"relevant Authority means--
(a) Melbourne Water Corporation; or
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No. of 2022
Part 2--Amendment of Borrowing and Investment Powers Act 1987 and
related amendments
(b) an authority within the meaning of
the Borrowing and Investment
Powers Act 1987 in respect of
which a section of that Act has
been prescribed as applying to that
authority.";
(b) in the definition of Authority, for "declared"
substitute "relevant";
(c) the definition of declared Authority is
repealed.
(4) In section 254(5) of the Water Act 1989, for
"declared" substitute "relevant".
(5) In section 254(6) of the Water act 1989--
(a) for "declared" (where first occurring)
substitute "relevant";
(b) for "declared Authority by" substitute
"relevant Authority under".
(6) In section 255(2) of the Water Act 1989, for
"declared" substitute "relevant".
7
State Taxation and Treasury Legislation Amendment Act 2022
No. of 2022
Part 3--Amendment of Duties Act 2000
Part 3--Amendment of Duties Act 2000
12 New section 233CB inserted
After section 233CA of the Duties Act 2000
insert--
"233CB Certain wheelchair accessible motor
vehicles providing unbooked commercial
passenger vehicle services
(1) No duty is chargeable under this Chapter on
an application for registration or transfer of
registration of a wheelchair accessible motor
vehicle if the Commissioner is satisfied
that--
(a) the vehicle is registered under Part 3 of
the Commercial Passenger Vehicle
Industry Act 2017 and will be lawfully
used to provide unbooked commercial
passenger vehicle services within the
specified period; or
(b) the vehicle will be registered under
Part 3 of the Commercial Passenger
Vehicle Industry Act 2017 and will be
lawfully used to provide unbooked
commercial passenger vehicle services
within the specified period.
(2) Subsection (1) does not apply to an
application for a transfer of registration that
is made 2 years or more after the date on
which the vehicle was first registered in
Victoria or elsewhere.
(3) A person who has received an exemption
from the payment of duty because the
Commissioner was satisfied about the
matters in subsection (1)(a) must, within the
specified period--
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Part 3--Amendment of Duties Act 2000
(a) provide the Commissioner with
evidence that the vehicle is able to be
lawfully used to provide unbooked
commercial passenger vehicle services;
or
(b) lodge a written notice with the
Commissioner that the vehicle is not
able to be lawfully used to provide
unbooked commercial passenger
vehicle services.
(4) A person who has received an exemption
from the payment of duty because the
Commissioner was satisfied about the
matters in subsection (1)(b) must, within the
specified period--
(a) provide the Commissioner with
evidence that the vehicle is registered
under Part 3 of the Commercial
Passenger Vehicle Industry Act 2017
and is able to be lawfully used to
provide unbooked commercial
passenger vehicle services; or
(b) lodge a written notice with the
Commissioner that the vehicle has not
been registered under Part 3 of the
Commercial Passenger Vehicle
Industry Act 2017 or is otherwise not
able to be lawfully used to provide
unbooked commercial passenger
vehicle services.
(5) The Commissioner, with respect to an
application for registration or transfer of
registration of a wheelchair accessible motor
vehicle, may approve, on request, a period
that is longer than 3 months from the date of
the application for the purposes of this
section.
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Part 3--Amendment of Duties Act 2000
(6) The Commissioner may approve a period
under subsection (5)--
(a) at the time the Commissioner considers
the matters referred to in subsection (1);
or
(b) at any subsequent time, if a request was
made before the expiry of 3 months
from the date of the application.
(7) If the Commissioner approves a period under
subsection (5) after the expiry of 3 months
from the date of the application, the specified
period is taken to have continued between--
(a) the expiry of the 3 month period; and
(b) the date on which the Commissioner
approved a longer period.
(8) If a person received an exemption from the
payment of duty under subsection (1) and,
after the end of the specified period, the
vehicle is not registered under Part 3 of the
Commercial Passenger Vehicle Industry
Act 2017 or is otherwise not able to be
lawfully used to provide unbooked
commercial passenger vehicle services--
(a) the application for registration or
transfer of registration of the vehicle is
chargeable with duty; and
(b) the Commissioner may reassess duty on
the application for registration or
transfer of registration.
(9) In this section--
specified period means--
(a) a period of 3 months from the date
of an application for registration
or transfer of registration; or
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Part 3--Amendment of Duties Act 2000
(b) a longer period from the date of an
application for registration or
transfer of registration approved
by the Commissioner under
subsection (5);
unbooked commercial passenger vehicle
service has the same meaning as in
section 3 of the Commercial
Passenger Vehicle Industry Act 2017;
wheelchair accessible motor vehicle means
a motor vehicle--
(a) that is specially converted to
provide wheelchair access to and
egress from the vehicle; and
(b) that is capable of carrying at least
one occupied wheelchair.".
11
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No. of 2022
Part 4--Amendment of Essential Services Commission Act 2001
Part 4--Amendment of Essential Services
Commission Act 2001
13 Payments into the Essential Services Commission
Enforcement Fund
After section 54ZQ(h) of the Essential Services
Commission Act 2001 insert--
"(ha) money appropriated by Parliament for the
purposes of the Essential Services
Commission Enforcement Fund; and".
14 Payments out of the Essential Services Commission
Enforcement Fund
After section 54ZR(a) of the Essential Services
Commission Act 2001 insert--
"(ab) amounts authorised by the Commission to
fund the costs of monitoring and reporting on
compliance with--
(i) the Victorian Energy Efficiency
Target Act 2007; or
(ii) the Victorian Renewable Energy
Act 2006; and
(ac) amounts authorised by the Commission to
fund the costs of investigating contraventions
or possible contraventions of--
(i) the Victorian Energy Efficiency
Target Act 2007; or
(ii) the Victorian Renewable Energy
Act 2006; and".
12
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No. of 2022
Part 4--Amendment of Essential Services Commission Act 2001
15 Payments into the Essential Services Commission
Operating Fund
After section 54ZU(d) of the Essential Services
Commission Act 2001 insert--
"(da) money appropriated by Parliament for the
purposes of the Essential Services
Commission Operating Fund; and".
16 Payments out of the Essential Services Commission
Operating Fund
In section 54ZV(a) of the Essential Services
Commission Act 2001, for "except" substitute
"including".
13
State Taxation and Treasury Legislation Amendment Act 2022
No. of 2022
Part 5--Amendment of Land Tax Act 2005
Part 5--Amendment of Land Tax Act 2005
Division 1--Principal place of residence
17 New sections 39A and 39B inserted
After section 39 of the Land Tax Act 2005
insert--
"39A Joint assessments for unoccupied land
subsequently used as principal place of
residence
(1) This section applies in respect of a year if--
(a) land owned by joint owners is exempt
land under section 61; and
(b) as at 31 December in the preceding
year--
(i) one or more of the joint owners is
not--
(A) a qualifying person in
relation to the land; or
(B) an eligible trustee in relation
to the land; or
(C) an eligible restricted owner
in relation to the land; or
(ii) one or more qualifying persons in
relation to the land does not intend
to continuously use and occupy
the land as their principal place of
residence for a period of at least
6 months commencing on or
before the qualifying occupation
date.
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Part 5--Amendment of Land Tax Act 2005
(2) For the purposes of section 38--
(a) the joint owners are not to be jointly
assessed for land tax in respect of the
land under section 38(2), (2A) or (2B);
and
(b) the land is taxable land in relation to the
following joint owners--
(i) a joint owner who is not--
(A) a qualifying person in
relation to the land; or
(B) an eligible trustee in relation
to the land; or
(C) an eligible restricted owner
in relation to the land;
(ii) a joint owner who is a qualifying
person who does not intend to
continuously use and occupy the
land as the joint owner's principal
place of residence for a period at
least 6 months commencing on or
before the qualifying occupation
date;
(iii) a joint owner who is an eligible
trustee, if a vested beneficiary
does not intend to continuously
use and occupy the land as the
vested beneficiary's principal
place of residence for a period of
at least 6 months commencing on
or before the qualifying
occupation date;
(iv) a joint owner who is an eligible
restricted owner in relation to the
land, if a natural person who has a
right to reside on the land does not
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State Taxation and Treasury Legislation Amendment Act 2022
No. of 2022
Part 5--Amendment of Land Tax Act 2005
intend to continuously use and
occupy the land as the person's
principal place of residence for a
period of at least 6 months
commencing on or before the
qualifying occupation date; and
(c) each joint owner referred to in
paragraph (b) may be separately
assessed in respect of the land under
section 38(3).
(3) In this section--
eligible restricted owner, in relation to land,
means an owner of land on which a
natural person has a right to reside;
eligible trustee, in relation to land, means
trustee of a trust to which the land is
subject and for which there is a vested
beneficiary;
qualifying occupation date has the same
meaning as it has in section 52(1);
qualifying person has the same meaning as
it has in section 52(1);
right to reside--see section 53A;
trustee has the same meaning as it has in
section 52(1).
39B Joint assessments for unoccupied land
subsequently used as principal place of
residence--residence requirement
completed by some but not all
(1) This section applies in respect of a year if--
(a) land owned by joint owners is exempt
land under section 61; and
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Part 5--Amendment of Land Tax Act 2005
(b) at least one of the following conditions
is satisfied in relation to the land--
(i) one or more, but not all, of the
joint owners is a qualifying person
who did not continuously use and
occupy the land as the joint
owner's principal place of
residence for a period at least
6 months commencing on or
before the qualifying occupation
date;
(ii) one or more, but not all, of the
joint owners is an eligible trustee
and a vested beneficiary did not
continuously use and occupy the
land as the vested beneficiary's
principal place of residence for a
period of at least 6 months
commencing on or before the
qualifying occupation date;
(iii) one or more, but not all, of the
joint owners is an eligible
restricted owner, and a natural
person who has right to reside on
the land did not continuously use
and occupy the land as the
person's principal place of
residence for a period of at least
6 months commencing on or
before the qualifying occupation
date.
(2) For the purposes of section 38--
(a) the joint owners are not to be jointly
assessed for land tax in respect of the
land under section 38(2), (2A) or (2B);
and
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Part 5--Amendment of Land Tax Act 2005
(b) the land is taxable land in relation to
each joint owner referred to in
subsection (1)(b); and
(c) each joint owner referred to
subsection (1)(b) may be separately
assessed in respect of the land under
section 38(3).
(3) In this section--
eligible restricted owner, in relation to land,
means an owner of land on which a
natural person has a right to reside;
eligible trustee, in relation to land, means
trustee of a trust to which the land is
subject and for which there is a vested
beneficiary;
qualifying occupation date has the same
meaning as it has in section 52(1);
qualifying person has the same meaning as
it has in section 52(1).
right to reside--see section 53A;
trustee has the same meaning as it has in
section 52(1).".
18 Insertion of headings in Division 1 of Part 4
(1) Before section 52 of the Land Tax Act 2005
insert--
"Subdivision 1--Interpretation".
(2) After section 53A of the Land Tax Act 2005
insert--
"Subdivision 2--Principal place of
residence exemption".
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Part 5--Amendment of Land Tax Act 2005
(3) After section 55A of the Land Tax Act 2005
insert--
"Subdivision 3--Absence, death and
land unfit for occupation".
(4) After section 58 of the Land Tax Act 2005
insert--
"Subdivision 4--Purchase and sale of
principal place of residence".
(5) After section 60 of the Land Tax Act 2005
insert--
"Subdivision 5--Construction and
renovation of principal place of
residence".
(6) Before section 62 of the Land Tax Act 2005
insert--
"Subdivision 6--Partial exemptions".
19 Definitions--Division 1 of Part 4
(1) In section 52(1) of the Land Tax Act 2005 insert
the following definitions--
"qualifying occupation date, for a residence
constructed or renovated on land, means the
earlier of--
(a) the date that is 6 months after the works
finish date for the construction or
renovation; or
(b) the date that is 4 years after the works
start date for the construction or
renovation;
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State Taxation and Treasury Legislation Amendment Act 2022
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Part 5--Amendment of Land Tax Act 2005
qualifying person, in relation to land, means--
(a) a natural person who is the owner of the
land, other than a person who is--
(i) a trustee of a trust (including an
implied or constructive trust) to
which the land is subject; or
(ii) a beneficiary of a trust (including
an implied or constructive trust) to
which the land is subject; or
(iii) a unitholder in a unit trust scheme
to which the land is subject; or
(iv) the owner of land on which a
natural person has a right to
reside; or
(b) a natural person who has a right to
reside on the land; or
(c) a vested beneficiary of a trust to which
the land is subject;
works finish date means--
(a) for the construction or renovation of a
residence on land in respect of which a
building permit is issued--
(i) if the building permit for the
construction or renovation states
that an occupancy permit is
required, the date of the issue of
the occupancy permit under the
Building Act 1993; or
(ii) in any other case, the date of issue
of the certificate of final
inspection under that Act; or
(b) for the construction or renovation of a
residence on land in respect of which a
building permit is not issued, the date
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Part 5--Amendment of Land Tax Act 2005
on which the construction or renovation
is completed;
Note
An owner of land that is or has been exempt
under section 61 must give the Commissioner
written notice of the date on which the
construction or renovation was completed if a
building permit in respect of the construction or
renovation was not issued--see section 61B.
works start date, for the construction or
renovation of a residence on land, means the
earliest of the following dates--
(a) a date nominated by the owner of the
land under section 61A(1) that is
accepted by the Commissioner under
section 61A(4);
(b) the date of the issue of any permit
under the Planning and Environment
Act 1987 for the development of the
land that includes the construction or
renovation;
(c) the date of the issue of a building
permit for the construction or
renovation;
(d) the date of the commencement of the
construction or renovation.".
(2) In section 52(1) of the Land Tax Act 2005, in the
definition of trustee, in paragraph (c), for
"liquidator." substitute "liquidator;".
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Part 5--Amendment of Land Tax Act 2005
20 Deferral of tax for residential land to be used during
tax year
(1) After section 55A(2) of the Land Tax Act 2005
insert--
"(2A) The Commissioner may determine that land
tax in respect of land for a year is not
payable until the expiry of a 6 month period
that begins and ends in that year if--
(a) the land is or has been exempt under
section 61 and the works finish date for
the construction or renovation of the
residence on the land was on or after
1 July in the preceding year; and
(b) as at 31 December in the preceding
year, a qualifying person in relation to
the land does not use or occupy the land
as the qualifying person's principal
place of residence; and
(c) the Commissioner is satisfied that the
qualifying person intends to
continuously use and occupy the land
as the qualifying person's principal
place of residence for the 6 month
period.".
(2) After section 55A(3) of the Land Tax Act 2005
insert--
"(4) If land referred to in subsection (2A) that
would have been exempt land in respect of a
year but for section 54(2) has been
continuously used and occupied as the
qualifying person's principal place of
residence for the 6 month period that begins
and ends in that year, the land becomes
exempt land in respect of that year at the end
of that period.".
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Part 5--Amendment of Land Tax Act 2005
21 Section 61 substituted and new sections 61A to 61H
inserted
For section 61 of the Land Tax Act 2005
substitute--
"61 Unoccupied land subsequently used as
principal place of residence
(1) Subject to subsection (2), land is exempt
land in respect of a year if the Commissioner
is satisfied of all the following matters--
(a) as at 31 December in the preceding
year--
(i) a qualifying person in relation to
the land did not continuously use
and occupy the land as the
qualifying person's principal place
of residence; and
(ii) the works start date for a
construction or renovation of a
residence on the land has
occurred; and
(iii) the works finish date for the
construction or renovation has not
occurred;
(b) as at 31 December in the preceding
year, a qualifying person in relation to
the land intends to continuously use and
occupy the land as the qualifying
person's principal place of residence for
a period of at least 6 months
commencing on or before the
qualifying occupation date;
(c) the owner of the land did not derive any
income from the land in the preceding
year;
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Part 5--Amendment of Land Tax Act 2005
(d) for land on which a natural person has a
right to reside--
(i) immediately before the natural
person who has the right to reside
was granted that right, the land
was exempt land under
section 54(1)(a) or (b); and
(ii) the natural person who has the
right to reside is not entitled to--
(A) an exemption under this
Division in respect of any
land; or
(B) an exemption from land tax
under a law of any other
State or Territory that
corresponds to this Division;
(e) for land other than land referred to in
paragraph (d), the owner was not
entitled to--
(i) an exemption under this Division
in respect of any other land; or
(ii) an exemption from land tax under
a law of any other State or
Territory that corresponds to this
Division.
(2) Subsection (1) does not apply for any year
that is 5 years or more after the year in which
the works start date occurred.
(3) To obtain an exemption under this section,
an owner must--
(a) apply to the Commissioner for the
exemption; and
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(b) give the Commissioner any information
the Commissioner requests for the
purposes of enabling the Commissioner
to determine whether the land is exempt
under this section.
(4) If the Commissioner is satisfied as to the
matters in subsection (1) with respect to only
part of the land--
(a) land tax is assessable on the remaining
part of the land, unless another
exemption applies to that part; and
(b) section 22 applies, if necessary, for that
purpose.
Note
Section 61G provides for the Commissioner to revoke an
exemption under this section in certain circumstances.
61A Nomination of works start date
(1) An owner of land who makes an application
under section 61 may nominate a date on
which the owner undertook any of the
activities specified in subsection (2) in
respect of the construction or renovation of a
residence on the land.
(2) For the purposes of subsection (1), the
following activities are specified--
(a) obtaining a quote for the renovation or
construction;
(b) consulting an architect, a builder or a
planner in respect of the renovation or
construction;
(c) the preparation of an application for a
permit under the Planning and
Environment Act 1987 for the
development of the land that includes
the construction or renovation;
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Part 5--Amendment of Land Tax Act 2005
(d) the preparation of an application for a
building permit for the construction or
renovation;
(e) any other similar preparatory activity
for the construction or renovation.
(3) A nomination under subsection (1) must--
(a) be given to the Commissioner at the
same time as the application; and
(b) be in writing; and
(c) include evidence of the activity.
(4) On receipt of a nomination under
subsection (1), the Commissioner must
decide--
(a) to accept the nomination, if the
Commissioner is satisfied the
nomination includes sufficient evidence
that the specified activity has been
undertaken; or
(b) to reject the nomination in any other
case.
61B Notice of completion
(1) The owner of land that is or has been exempt
under section 61 must give written notice to
the Commissioner of the date on which the
construction or renovation was completed if
a building permit in respect of the
construction or renovation was not issued.
(2) Notice must be given under this section
within 30 days after the date on which the
construction or renovation was completed.
(3) Notice under this section must be
accompanied by evidence of the completion
of the construction or renovation.
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(4) Failure to notify the Commissioner in
accordance with this section is a notification
default.
61C Notice of failure to complete construction
or renovation in time
(1) The owner of land that is or has been exempt
under section 61 must give written notice to
the Commissioner if, on the date that is
4 years after the works start date, the works
finish date has not occurred.
(2) Notice must be given under this section
within 30 days after the date that is 4 years
after the works start date.
(3) Failure to notify the Commissioner in
accordance with this section is a notification
default.
61D Notice of qualifying person not starting
period of residence in time
(1) The owner of land that is or has been exempt
under section 61 must give written notice to
the Commissioner if a qualifying person in
relation to the land does not start using and
occupying the land as the qualifying person's
principal place of residence on or before the
qualifying occupation date.
(2) Notice must be given under this section
within 30 days after the qualifying
occupation date.
(3) Failure to notify the Commissioner in
accordance with this section is a notification
default.
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61E Notice of qualifying person not completing
period of residence in time
(1) The owner of land that is or has been exempt
under section 61 must give written notice to
the Commissioner if a qualifying person
does not continuously use and occupy the
land as the qualifying person's principal
place of residence for at least 6 months
commencing on or before the qualifying
occupation date.
(2) Notice must be given under this section
within 30 days after the date that is 6 months
after the qualifying occupation date.
(3) Failure to notify the Commissioner in
accordance with this section is a notification
default.
61F Notice of change of ownership
(1) The owner of land that is or has been exempt
under section 61 must give written notice to
the Commissioner if the owner intends to
cease to be the owner before a qualifying
person in relation to the land completes a
period of continuous use and occupation of
the land as the qualifying person's principal
place of residence for at least 6 months
commencing on or before the qualifying
occupation date.
(2) Notice must be given under this section at
least 30 days before the person ceases to be
the owner of the land.
(3) Failure to notify the Commissioner in
accordance with this section is a notification
default.
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61G Revocations of exemption under
section 61
(1) The Commissioner may revoke an
exemption under section 61 if the works
finish date for the construction or renovation
of a residence on land has not occurred
within 4 years after the works start date.
(2) The Commissioner may revoke an
exemption under section 61 if a qualifying
person in relation to the land does not
continuously use and occupy the land as the
qualifying person's principal place of
residence for a period of at least 6 months
commencing on or before the qualifying
occupation date.
Note
See sections 38, 39A and 39B in relation to land
owned by joint owners.
(3) The Commissioner may revoke an
exemption under section 61 if the person
who applied to the Commissioner for the
exemption ceases to be the owner of the land
before a qualifying person in relation to the
land continuously uses and occupies the land
as the qualifying person's principal place of
residence for the period referred to in
subsection (2).
(4) The Commissioner may make an assessment
or reassessment of land tax to give effect to
the revocation of an exemption under this
section.
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61H Subdivision applies to land despite change
in legal description
This Subdivision applies to land or part of
land whether or not there has been a change
in the legal description of the land or part of
the land.
Example
An example of a change in the legal description of the land
is the issuing of new certificates of title of land following a
subdivision of the land.".
22 Consequential amendments to Taxation
Administration Act 1997
(1) In section 3(1) of the Taxation Administration
Act 1997, in the definition of notification default,
for paragraphs (aa), (a), (ab), (b) and (c)
substitute--
"(a) a failure to lodge a notice under section 34G
of the Land Tax Act 2005; or
(b) a failure to lodge a notice under section 46K
of the Land Tax Act 2005; or
(c) a failure to give notice to the Commissioner
in accordance with section 61B, 61C, 61D,
61E or 61F of the Land Tax Act 2005; or
(d) a failure to notify the Commissioner of a
change in circumstances in accordance with
section 70N of the Land Tax Act 2005; or
(e) a failure to notify the Commissioner of an
error or omission in accordance with
section 104A of the Land Tax Act 2005; or
(f) a failure to give a notice to the
Commissioner in accordance with
section 104B of the Land Tax Act 2005;".
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(2) In section 30(2A) of the Taxation
Administration Act 1997, after "46K," insert
"61B, 61C, 61D, 61E, 61F, 70N,".
(3) In section 81 of the Windfall Gains Tax and
State Taxation and Other Acts Further
Amendment Act 2021--
(a) in paragraph (a), for "paragraph (c)"
substitute "paragraph (f)";
(b) for paragraph (b) substitute--
'(b) after paragraph (f) insert--
"(g) a failure to notify the
Commissioner of an error or
omission in accordance with
section 26 of the Windfall Gains
Tax Act 2021;".'.
Division 2--SDA enrolled dwellings
23 Definitions--SDA enrolled dwelling
In section 3(1) of the Land Tax Act 2005 insert
the following definitions--
"residential service has the same meaning as in
section 3(1) of the Disability Act 2006;
SDA enrolled dwelling has the same meaning as
in section 3(1) of the Residential Tenancies
Act 1997;
SDA provider has the same meaning as in
section 3(1) of the Residential Tenancies
Act 1997;".
24 Residential services for people with disabilities
In section 76A(1) of the Land Tax Act 2005--
(a) in paragraph (a) omit "within the meaning of
the Disability Act 2006";
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Part 5--Amendment of Land Tax Act 2005
(b) in paragraph (b) omit "within the meaning of
the Residential Tenancies Act 1997".
25 Exemption of land under construction for certain
exempt uses
(1) In section 78A(1) of the Land Tax Act 2005--
(a) in paragraph (d), for "village." substitute
"village; or";
(b) after paragraph (d) insert--
"(e) an SDA enrolled dwelling.".
(2) In section 78A(2)(a) of the Land Tax Act 2005,
for "or retirement village" substitute ", retirement
village or SDA enrolled dwelling".
(3) In section 78A(3)(b) of the Land Tax Act 2005,
for "or retirement village" substitute ", retirement
village or SDA enrolled dwelling".
(4) In section 78A(5) of the Land Tax Act 2005, for
"supported residential service, residential service
or retirement village" substitute "a supported
residential service, a residential service, a
retirement village or an SDA enrolled dwelling".
(5) In section 78A(7) of the Land Tax Act 2005, for
"supported residential service, residential service
or retirement village" substitute "a supported
residential service, a residential service, a
retirement village or an SDA enrolled dwelling".
(6) Section 78A(8) of the Land Tax Act 2005 is
repealed.
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State Taxation and Treasury Legislation Amendment Act 2022
No. of 2022
Part 5--Amendment of Land Tax Act 2005
Division 3--Transitional provisions
26 New clauses 19 and 20 of Schedule 3 inserted
After clause 18 of Schedule 3 to the Land Tax
Act 2005 insert--
"19 State Taxation and Treasury Legislation
Amendment Act 2022
(1) Section 61, as in force immediately before
the commencement day, continues to apply
to an owner who was assessed for land tax in
respect of land if a construction or
renovation of a residence on land is
completed before the commencement day.
Note
Section 61, as in force immediately before the
commencement day, provides that owners who have
paid land tax are entitled to refunds in certain
circumstances once a construction or renovation of a
residence is completed.
(2) Section 78A, as amended by the amending
Act, applies, and is taken always to have
applied, in respect of the 2020 and 2021 tax
years.
(3) A taxpayer is entitled to a refund of any land
tax paid in respect of the 2020 or 2021 tax
years that is not payable because of
subclause (2).
(4) In this clause--
amending Act means the State Taxation
and Treasury Legislation
Amendment Act 2022;
commencement day means the day on which
Part 5 of the amending Act comes into
operation.
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Part 5--Amendment of Land Tax Act 2005
20 Temporary arrangements--unoccupied
land subsequently used as principal place
of residence
(1) Land is exempt land in respect of an
applicable year if--
(a) before the commencement day, a
residence was being constructed or
renovated on the land; and
(b) the works finish date for the
construction or renovation did not
occur before the commencement day;
and
(c) the Commissioner is satisfied of the
matters set out in section 61(1)(a)
to (e).
(2) Subclause (1) does not apply for an
applicable year that is 5 years or more after
the year in which the works start date
occurred.
(3) To obtain an exemption under subclause (1),
an owner must--
(a) apply to the Commissioner for the
exemption; and
(b) give the Commissioner any information
the Commissioner requests for the
purposes of enabling the Commissioner
to determine whether the land is exempt
under that subclause.
(4) If the Commissioner is satisfied as to the
matters set out in section 61(1)(a) to (e) with
respect to only part of the land--
(a) land tax is assessable on the remaining
part of the land, unless another
exemption applies to that part; and
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Part 5--Amendment of Land Tax Act 2005
(b) section 22 applies, if necessary, for that
purpose.
(5) Section 61A applies to an owner of land who
makes an application under subclause (3) as
if the reference to section 61 were a
reference to subclause (1).
(6) Sections 61B, 61C, 61D, 61E and 61F apply
to the owner of land that is exempt under
subclause (1) as if each reference to
section 61 were a reference to subclause (1).
(7) Sections 39A, 39B, 55A and 61G apply in
respect of land that is exempt land under
subclause (1) as if each reference to
section 61 in those sections were a reference
to subclause (1).
(8) This clause applies to land or part of land
whether or not there has been a change in the
legal description of the land or part of the
land.
(9) In this clause--
amending Act means the State Taxation
and Treasury Legislation
Amendment Act 2022;
applicable tax year means any of the
following tax years--
(a) the 2019 tax year;
(b) the 2020 tax year;
(c) the 2021 tax year;
(d) the 2022 tax year;
commencement day means the day on which
Part 5 of the amending Act comes into
operation;
35
State Taxation and Treasury Legislation Amendment Act 2022
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Part 5--Amendment of Land Tax Act 2005
works finish date has the same meaning as
in section 52(1).".
36
State Taxation and Treasury Legislation Amendment Act 2022
No. of 2022
Part 6--Amendment of Payroll Tax Act 2007
Part 6--Amendment of Payroll Tax Act 2007
27 Definitions
In section 3(1) of the Payroll Tax Act 2007
insert the following definition--
"service provider, in relation to an employment
agency contract--see section 37;".
28 New section 36A inserted
Before section 37 of the Payroll Tax Act 2007
insert--
"36A Division not applicable to wages paid to
common law employees
This Division does not apply in relation to
wages that are exempt wages under
section 66B and clause 19A of Schedule 2.".
29 New Division 10 inserted in Part 4
After Division 9 of Part 4 of the Payroll Tax
Act 2007 insert--
"Division 10--Miscellaneous
66B Employment agents supplying their
common law employees
Wages are exempt wages as provided for in
clause 19A of Schedule 2.".
30 New clause 19A inserted in Schedule 2
After clause 19 of Schedule 2 to the Payroll Tax
Act 2007 insert--
"19A Employment agents supplying their
common law employees
(1) Wages are exempt wages if--
(a) they are paid or payable for services
that were performed under an
employment agency contract by a
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Part 6--Amendment of Payroll Tax Act 2007
service provider for a client of an
employment agent; and
(b) the service provider performed the
services as an employee of the
employment agent; and
(c) the wages would be exempt wages
under Part 4 (other than section 50 or
Division 4 or 5 of that Part), or Part 3
of this Schedule (other than clause 16
or 16A), had the service provider
performed the services as an employee
of the client; and
(d) the client has given a declaration to the
effect of paragraph (c), in the form
approved by the Commissioner, to the
employment agent.
(2) Wages are also exempt wages if--
(a) they are paid or payable for services
that were performed in the prescribed
circumstances by a prescribed person or
a person who is member of a class that
is prescribed; and
(b) the wages would be exempt wages
under Part 4 (other than section 50 or
Division 4 or 5 of that Part), or Part 3
of this Schedule (other than clause 16
or 16A), had the person referred to in
paragraph (a) performed the services as
an employee of the person for whom
they were performed; and
(c) the person for whom the services are
performed has given a declaration to
the effect of paragraph (b), in the form
approved by the Commissioner, to a
prescribed entity or an entity that is of a
class that is prescribed.
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Part 6--Amendment of Payroll Tax Act 2007
(3) A reference in this clause to an employee
does not include a reference to a person who
is an employee only because the person is
taken to be an employee by Division 8 of
Part 3 or any other provision of this Act.".
39
State Taxation and Treasury Legislation Amendment Act 2022
No. of 2022
Part 7--Amendment of Taxation Administration Act 1997
Part 7--Amendment of Taxation
Administration Act 1997
31 Section 12A substituted
For section 12A of the Taxation Administration
Act 1997 substitute--
"12A Deemed assessment
(1) The Commissioner is taken to have made an
assessment of a tax liability of a taxpayer in
respect of a dutiable transaction under the
Duties Act 2000 if a person uses the on-line
duty payment system to make an irrevocable
commitment to--
(a) pay the duty payable in respect of the
dutiable transaction; or
(b) not pay any duty in respect of the
dutiable transaction, if no duty is
payable.
(2) A deemed assessment under subsection (1) is
taken to have been made on the later of--
(a) the making of the irrevocable
commitment to pay duty or to not pay
duty (as the case requires); or
(b) the completion of the dutiable
transaction.
(3) A deemed assessment of a tax liability may
consist of or include a determination that
there is not a particular tax liability.
(4) To avoid doubt, if a person has not made an
irrevocable commitment to pay duty or to not
pay duty in respect of a dutiable transaction
under the Duties Act 2000, any amount
(including a nil amount) that the on-line duty
payment system indicates is payable or not
payable in respect of the transaction is--
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Part 7--Amendment of Taxation Administration Act 1997
(a) an estimate only; and
(b) not taken to be an assessment of the tax
liability of a taxpayer.".
32 Permitted disclosures to particular persons or for
particular purposes
(1) After section 92(1)(e)(vha) of the Taxation
Administration Act 1997 insert--
"(vhb) the Australian Financial Security Authority;
or
(vhc) the Australian Transaction Reports and
Analysis Centre; or
(vhd) a prescribed Commonwealth enforcement
body, for the purposes of criminal
investigations or inquiries, law enforcement
activities or public revenue protection
activities conducted by the body; or
(vhe) a body that is a member of the Phoenix
Taskforce, for the purposes of law
enforcement activities or public revenue
protection activities conducted by the
Phoenix Taskforce; or".
(2) In section 92(2) of the Taxation Administration
Act 1997 insert the following definitions--
"Commonwealth enforcement body means a body
that is--
(a) established under a law of the
Commonwealth; and
(b) an enforcement body within the
meaning of section 6(1) of the Privacy
Act 1988 of the Commonwealth;
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No. of 2022
Part 7--Amendment of Taxation Administration Act 1997
Phoenix Taskforce means the taskforce--
(a) consisting of bodies established under
laws of the Commonwealth and the
States and Territories; and
(b) established by the Commonwealth to
detect, deter and disrupt illegal phoenix
activity; and
(c) prescribed by item 5 of the table to
regulation 67 of the Taxation
Administration Regulations 2017 of the
Commonwealth;".
33 Prohibition on secondary disclosures of information
In section 94(1) of the Taxation Administration
Act 1997, for paragraphs (a) and (b) substitute--
"(a) the disclosure is made--
(i) to enable the person to exercise a
function conferred on the person by law
for the purpose of the enforcement of a
law or protecting the public revenue;
and
(ii) with the consent of the Commissioner;
or
(b) the disclosure is made with the consent of
the person to whom the information relates
or at the request of a person acting on behalf
of that person.".
34 Objections lodged out of time
After section 100(1) of the Taxation
Administration Act 1997 insert--
"(1A) An objection lodged out of time under this
section must be lodged within 5 years after
the date of service of the notice of
assessment or decision on the taxpayer.".
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State Taxation and Treasury Legislation Amendment Act 2022
No. of 2022
Part 7--Amendment of Taxation Administration Act 1997
35 When is service effective?
For section 125A(3) of the Taxation
Administration Act 1997 substitute--
"(3) If the Commissioner is taken under
section 12A to have made an assessment of a
tax liability of a taxpayer in respect of a
dutiable transaction under the Duties
Act 2000, the Commissioner is taken to have
served the assessment on the taxpayer on the
later of--
(a) the making of an irrevocable
commitment to--
(i) pay the duty payable in respect of
the dutiable transaction; or
(ii) not pay any duty in respect of the
dutiable transaction, if no duty is
payable; or
(b) the completion of the dutiable
transaction.".
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State Taxation and Treasury Legislation Amendment Act 2022
No. of 2022
Part 8--Amendment of Windfall Gains Tax and State Taxation and Other
Acts Further Amendment Act 2021
Part 8--Amendment of Windfall Gains Tax
and State Taxation and Other Acts Further
Amendment Act 2021
36 New section 40A inserted
After section 40 of the Windfall Gains Tax and
State Taxation and Other Acts Further
Amendment Act 2021 insert--
'40A Exemption in relation to land owned by
university
(1) Windfall gains tax is not imposed on land
that is rezoned by a WGT event if--
(a) the land is owned by a university; and
(b) the university is a charity; and
(c) the Commissioner is satisfied that any
land revenue from the land will be used
to further the university's charitable
purposes.
(2) For the purposes of subsection (1)(c), the
university must provide the Commissioner
with a declaration as to--
(a) the nature of any land revenue from the
land; and
(b) the intended application of the land
revenue; and
(c) how the application of the land revenue
will further the university's charitable
purposes.
(3) In this section--
land revenue means any revenue arising
from the sale or use of the land,
including any of the following--
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State Taxation and Treasury Legislation Amendment Act 2022
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Part 8--Amendment of Windfall Gains Tax and State Taxation and Other
Acts Further Amendment Act 2021
(a) sale proceeds from the sale of the
land;
(b) rental income from leasing the
land;
(c) licence fees from licensing the
land;
registered higher education provider has the
same meaning as in section 5 of the
Tertiary Education Quality and
Standards Agency Act 2011 of the
Commonwealth;
university means a registered higher
education provider that is registered
under the Tertiary Education Quality
and Standards Agency Act 2011 of the
Commonwealth in the "Australian
University" provider category of the
Higher Education Standards
Framework.'.
45
State Taxation and Treasury Legislation Amendment Act 2022
No. of 2022
Part 9--Repeal of this Act
Part 9--Repeal of this Act
37 Repeal of this Act
This Act is repealed on 1 July 2023.
Note
The repeal of this Act does not affect the continuing operation of
the amendments made by it (see section 15(1) of the
Interpretation of Legislation Act 1984).
═════════════
46
State Taxation and Treasury Legislation Amendment Act 2022
No. of 2022
Endnotes
Endnotes
1 General information
See www.legislation.vic.gov.au for Victorian Bills, Acts and current
authorised versions of legislation and up-to-date legislative information.
Minister's second reading speech--
Legislative Assembly:
Legislative Council:
The long title for the Bill for this Act was "A Bill for an Act to amend the
Borrowing and Investment Powers Act 1987, the Duties Act 2000, the
Essential Services Commission Act 2001, the Land Tax Act 2005, the
Payroll Tax Act 2007, the Taxation Administration Act 1997 and the
Windfall Gains Tax and State Taxation and Other Acts Further
Amendment Act 2021, to make consequential amendments to other Acts
and for other purposes."
By Authority. Government Printer for the State of Victoria.
47
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