State Taxation Legislation Amendment Bill 2014

State Taxation Legislation Amendment Bill 2014

table of provisions

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Part 1—Preliminary

1Purposes

2Commencement

Part 2—Congestion Levy Act 2005

3Definitions

4New section 10 substituted

10Amount of levy

5CPI adjusted levy

6Notice of CPI adjusted levy

7How is levy assessed?

8New section 20A inserted

20ASpecified parks and the Melbourne Zoo

9Concessions

10Requirements for registration

11Requirement to notify changes

12New section 41 inserted

41State Taxation Amendment Act 2014

13New Schedule 1 substituted

SCHEDULE 1—Levy Area

14New Schedule 2 substituted

SCHEDULE 2—Assessment of Levy for 2015 in the Category2 Levy Area

1Application of Schedule

2Levy assessed on 2015 parking spaces

3Concessions

4Estimates

5Final adjustment of 2015 levy

Part 3—Fire Services Property Levy Act 2012

15Amendment of section 9

16Amendment of section 10—Land that is not subject to the
levy

17Amendment of section 14—Levy rates based on location of leviable land

18Amendment of section 17—Calculating the levy amount
payable

19Amendment of section 24—Levy records to be kept by
collection agency

20Amendment of section 29—Concessions

21New section 31A inserted

31ALand becoming or ceasing to be leviable land

22Amendment of section 34—Recovery of levy not affected
by objection, review or appeal

23Amendment of section 39—Revised assessment of liability
to pay levy amount

24Amendment of Schedule—AVPCC allocation

Part 4—Gambling Regulation Act 2003

25Returns to players

26Taxation in relation to gaming in approved venues

27New Part 29 inserted in Schedule 7

Part 29—State Taxation Legislation Amendment Act 2014

29.1Taxation in relation to gaming in approved venues

Part 5—Amendment of Valuation of Land
Act1960

28Definition

29New section 5AA inserted

5AAValuation Best Practice Specifications Guidelines

30Amendment of section 13DF—Supplementary valuation

31Amendment of section 13K—Valuations generally

32Amendment of section 13L—Supplementary valuation

33Amendment of section 13N—Valuation authority to make supplementary valuation on behalf of collection agency

Part 6—Repeal of Amending Act

34Repeal of amending Act

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Endnotes

1

571472B.AB-8/4/2014BILL LA AMENDED 8/4/2014

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Introduced in the Assembly

Amended in the Assembly on 3 April 2014

State Taxation Legislation Amendment Bill 2014

1

571472B.AB-8/4/2014BILL LA AMENDED 8/4/2014

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A Bill for an Act to amend various Acts in relation to State Taxation and for other purposes.

1

571472B.AB-8/4/2014BILL LA AMENDED 8/4/2014

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571472B.AB-8/4/2014BILL LA AMENDED 8/4/2014

State Taxation Legislation Amendment Bill 2014

1

571472B.AB-8/4/2014BILL LA AMENDED 8/4/2014

State Taxation Legislation Amendment Bill 2014

The Parliament of Victoriaenacts:

1

571472B.AB-8/4/2014BILL LA AMENDED 8/4/2014

Part 6—Repeal of Amending Act

State Taxation Legislation Amendment Bill 2014

Part 1—Preliminary

1Purposes

The main purposes of this Act are—

(a)to amend the Congestion Levy Act 2005 to extend the levy area, to create new exemptions and to clarify the circumstances in which levy concessions apply; and

(b)toamend the Fire Services Property Levy Act 2012—

(i) toreallocate various Australian Valuation Property Classification Codes to different land use classifications; and

(ii)to enable one levy rate to be applied for the purposes of calculating the levy payable for a parcel of leviable land that traverses the metropolitan fire district and the country area of Victoria; and

(iii)toprovide for greater consistency in the calculation of rates and levy in respect of the same parcel of land; and

s. 1

(iv)toalign the eligibility requirements for a concession entitlement in respect of anyliability to pay rates and levy; and

(v)to require a revised assessment notice to be issued by a collection agency if a valuation in respect of a parcel of land is adjusted following an objection; and

(vi)tomake other miscellaneous amendments to that Act; and

(c) to amend the Gambling Regulation Act 2003—

(i) to increase the rate of gaming machine tax payable by venue operators; and

(ii)to lower the minimum return to players from gaming machines in approved venues; and

(d) toamend the Valuation of Land Act 1960—

(i) tofurtherenable the valuer-general to amend the Valuation Best Practice Specifications Guidelines during the biennial valuation period; and

(ii)tomake various amendments in relation to supplementary valuations; and

(iii)tomake other miscellaneous amendments to that Act.

2Commencement

s. 2

(1)This Act (except Part 3) comes into operation on the day after the day on which this Act receives the Royal Assent.

(2)Part 3 comes into operation on 1 July 2014.

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Part 2—Congestion Levy Act 2005

3Definitions

s. 3

See:
Act No.
74/2005.
Reprint No. 1
as at
17 October 2012
and amending
Act Nos
13/2013, 41/2013 and 70/2013.
LawToday:
www.
legislation.
vic.gov.au

In section 3(1) of the Congestion Levy Act 2005—

(a)insert the following definitions—

"category 1 levy area has the meaning given in Schedule 1;

category2 levy area has the meaning given in Schedule 1;

Yarra Park Reserve has the same meaning as in the Melbourne (Yarra Park) Land Act 1980;";

(b)for the definition of levy areasubstitute—

"levy area means the area described in Schedule 1, comprising the category 1 levy area and the category 2 levy area;".

4New section 10 substituted

For section 10 of the Congestion Levy Act 2005substitute—

"10 Amount of levy

The amount of the levy for a levy year is set out in the following table.

Table

".

5CPI adjusted levy

s. 5

(1)In section 11(1) of the Congestion Levy Act 2005—

(a) after "being determined" insert "for a leviable parking space in the category1 levy area or category 2 levy area (asthe case requires)";

(b)after "previous levy year" (where first occurring) insert "for a leviable parking space in the category1 levy area or category2 levy area (asthe case requires)".

(2)For the example at the foot of section 11(1) of the Congestion Levy Act 2005 substitute—

"Example

In the case of a determination of the CPI adjusted levy for 2016, "L" is the amount of the levy for 2015, "A" is the sum of the consumer price index numbers for December 2014, March 2015, June 2015 and September 2015 and"B" is the sum of the consumer price index numbers for December 2013, March 2014, June 2014 and September 2014.".

6Notice of CPI adjusted levy

In section 12(1) of the Congestion Levy Act 2005, after "levy year" insert "for leviable parking spaces in the category1 levy area and for leviable parking spaces in the category2 levy area".

7How is levy assessed?

s. 7

For section 13(4) of the Congestion Levy Act 2005 substitute—

"(4) Schedule 2 contains special provisions for the assessment of the levy for 2015 for leviable parking spaces in the category 2 levy area.".

8New section 20A inserted

After section 20 of the Congestion Levy Act 2005 insert—

"20A Specified parks and the Melbourne Zoo

(1) A parking space is an exempt parking space if it is provided in a public car park in the levy area under section 6(1)(f) of the Melbourne and Olympic Parks Act 1985by the Trust within the meaning of that Act, for the use of the general public on a casual basis.

(2) A parking space is an exempt parking space if it is provided in Yarra Park Reserve under section 9 of the Melbourne (Yarra Park) Land Act 1980 by the Trust within the meaning of that Act.

(3) A parking space is an exempt parking space if it is provided on land specified in Part 1 of Schedule 1 to the Zoological Parks and Gardens Act 1995 or on other land in the levy area that is owned or managed by the Board within the meaning of that Act.".

9Concessions

s. 9

(1)In section 25 of the Congestion Levy Act 2005—

(a)in subsection (1), for "any year" substitute "the year preceding a levy year";

(b)in subsection (2), for "the following year" substitute "the levy year";

(c)in the example—

(i) for "2007" (where twice occurring) substitute "2014";

(ii) for "2008" substitute "2015".

(2) In section 26 of the Congestion Levy Act 2005—

(a)in subsection (1), for "a year" substitute "the year preceding a levy year";

(b)in subsection (2)—

(i) for "the following year" (where first occurring) substitute "the levy year";

(ii) for "the following year" (where secondly occurring) substitute "that year".

10Requirements for registration

(1)For section 27(2) of the Congestion Levy Act 2005 substitute—

"(2)The application must be made—

(a)for a private car park in the category 1 levy area—within 1 month after becoming the owner; and

(b) for a private car park in the category 2 levy area—

(i) if the owner owned the car park on 1January 2015—by 21January 2015; or

(ii) if the owner became the owner of the car park after 1January 2015—within 1month after becoming the owner.".

(2) For section 28(3) of the Congestion Levy Act 2005 substitute—

"(3) The application must be made—

(a)for a public car park in the category 1 levy area—within 1 month after becoming the owner or operator; and

(b) for a public car park in the category 2 levy area—

(i) if the owner or operator was the owner or operator of the car park on 1January 2015—by 21January 2015; or

(ii) if the owner or operator became the owner or operator of the car park after 1January 2015—within 1month after becoming the owner or operator.".

11Requirement to notify changes

s. 11

At the foot of section 30 of the Congestion Levy Act 2005 insert—

"Note

See also section 41 in relation to car parks in the category 2 levy area.".

12New section 41 inserted

s. 12

After section 40 of the Congestion Levy Act 2005 insert—

"41 State Taxation Amendment Act 2014

(1) The exemption in section 20A(1) applies for the purpose of assessing the levy for 2014 and all subsequent levy years.

(2) The exemptions in section 20A(2) and (3) apply for the purpose of assessing the levy for 2015 and all subsequent levy years.

(3) Section 30(1) does not apply to a person who ceases to be the owner of a car park in the category 2 levy area before 1 January 2015.

(4) Section 30(2) does not apply to a person who ceases to be the operator of a public car park in the category 2 levy area before 1 January 2015.

(5) Section 30(3) does not apply to an owner of premises in the category 2 levy area that cease to be a car park before 1 January 2015.".

13New Schedule 1 substituted

s. 13

For Schedule 1 to the Congestion Levy Act 2005 substitute—

"SCHEDULE 1

Section 3(1)

Levy Area

The category 1 levy area is the area shown on the map as the category 1 area, being the area in the Cities of Melbourne, Port Phillip and Yarra bounded by Hoddle St, Punt Rd, Queens Rd, Kings Way, the West Gate Freeway, City Link, Footscray Rd, Dudley St, Peel St, Queensberry St, Rathdowne St, Carlton St, Nicholson St, Gertrude St and Langridge St.

The category 2 levy area is the area shown on the map as the category 2 area, being the area in the Cities of Darebin, Melbourne, Moreland, Port Phillip and Yarra bounded by Hoddle St, Punt Rd, Nepean Hwy, Barkly St, Blessington St, Marine Pde, the path leading to Brooks Jetty, Brooks Jetty, Port Phillip Bay, a straight line extending, at the same angle as Princes St, to Princes St, Princes St, Swallow St, Station St, Boundary St, including a straight line at the same angle as Boundary St across the light rail tracks at Smith Reserve, a straight line extending, at the same angle as Boundary St, from the intersection of Boundary St and Fennell St to the West Gate Freeway, the West Gate Freeway, City Link, the Yarra River, the Maribyrnong River, Smithfield Rd, Racecourse Rd, City Link, Dawson St, Glenlyon Rd, King St, Alister St, Willowbank Rd, a straight line extending, at the same angle as Willowbank Rd, from the end of Willowbank Rd to the Merri Creek, the Merri Creek, St Georges Rd, Merri Pde, Westgarth St, EastSt, a straight line extending, at the same angle as East St, from the end of East St to the Merri Creek, the Merri Creek, the Yarra River, Collins Bridge and Gipps St, but excluding the category 1 levy area.

______".

14New Schedule 2 substituted

s. 14

For Schedule 2 to the Congestion Levy Act 2005 substitute—

"SCHEDULE 2

Section 13(4)

Assessment of Levy for 2015 in the Category2 Levy Area

1Application of Schedule

This Schedule applies for the purpose of assessing the levy for 2015 on leviable parking spaces in the category 2 levy area, despite anything to the contrary in this Act.

2Levy assessed on 2015 parking spaces

(1)An owner of premises in the category 2 levy area is to be assessed for the levy for 2015 on each space on that premises that exists as a leviable parking space at any time in 2015.

(2) The operator of a public car park in the category 2 levy area is to be assessed for the levy for 2015 on each space in the car park that exists as a leviable parking space at any time in 2015.

3Concessions

(1)If a parking space in a private car park in the category 2 levy area, for a period or periods totalling more than 30days in 2015—

(a)is an exempt parking space; or

(b) is not capable of being used or does not exist as a parking space—

the levy payable on the space for 2015 is to be reduced by the same proportion as the proportion of the year represented by the total of those periods.

(2) If a parking space in a public car park in the category 2 levy area, for any period or periods during 2015—

(a)is an exempt parking space; or

(b)does not exist as a parking space—

the levy payable on the space for 2015 is to be reduced by the same proportion as the proportion of the year represented by the total of those periods.

4Estimates

s. 14

(1)A person who, on 1 January 2015, is the owner of a private car park in the category 2 levy area must lodge with the Commissioner, on or before 21January 2015, an estimate of the number of leviable parking spaces the owner expects there to be in the car park for 2015.

(2)A person who, on 1 January 2015, is the owner of a public car park in the category 2 levy area (or, if there is both an owner and an operator, the owner and operator jointly) must lodge with the Commissioner, on or before 21January 2015, an estimate of the number of leviable parking spaces the person or persons expect there to be in the car park for 2015.

(3)An estimate under this clause may be contained in a return under section31.

5Final adjustment of 2015 levy

As soon as practicable after the end of 2015, the Commissioner must make a final adjustment of the levy payable for 2015 in respect of leviable parking spaces in the category 2 levy area based on the actual number of leviable parking spaces in that area in 2015.

Note

s. 14

The Taxation Administration Act 1997 provides that the Commissioner may make a reassessment of the levy.".

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Part 3—Fire Services Property Levy Act 2012

15Amendment of section 9

s. 15

See:
Act No.
58/2012.
Reprint No. 1
as at
7 August 2013
and amending ActNo. 58/2012.
LawToday:
www.
legislation.
vic.gov.au

(1)For the heading to section 9 of the Fire Services Property Levy Act 2012 substitute—

"Assessment of levy and apportionment of levy in specified circumstances".

(2)Section 9(1), (2), (3), (4) and (5) of the Fire Services Property Levy Act 2012 are repealed.

(3)For section 9(6) of the Fire Services Property Levy Act 2012 substitute—

"(6)If land comprising one undertaking extends continuously beyond the boundaries of any municipal district, for the purposes of any levy, the fixed charge part of the levy is to be apportioned so that the entire fixed charge for the undertaking is levied only in respect of the largest portion of the land and every other portion of land that forms a part of the undertaking is deemed to have a fixed charge of $0.".

(4)In section 9(7) of the Fire Services Property Levy Act 2012, for "subsection (6)(b)" substitute "subsection (6)".

(5)After section 9(8) of the Fire Services Property Levy Act 2012 insert—

"(9)If a valuation treats as a single leviable land 2 or more parcels of land that are owned separately by 2 or more people, a collection agency may apportion any levy amount that applies to that land in accordance with the value that each separately owned parcel of that land bears in relation to the value of that land as a whole.".

16Amendment of section 10—Land that is not subject to the levy

s. 16

At the foot of section 10(1)(a) of the Fire Services Property Levy Act 2012 insert—

"Note

Except as provided in section 10, state owned land that is leased, subleased, licensed or sublicensed to any person is land in respect of which levy is payable because the person who leases, subleases, licences or sublicenses that land is, or is taken to be, the owner of the land—see section 19 and the definition of owner in section 4 which specify when a licensee or sublicensee of Crown land is an owner or taken to be an owner of land that is Crown land for the purposes of this Act.".

17Amendment of section 14—Levy rates based on location of leviable land

After section 14(1) of the Fire Services Property Levy Act 2012 insert—

"(2)If the Minister determines different levy rates based on where the leviable land is located under subsection (1), the levy rate to be applied toleviable land comprising one undertaking that extends continuously beyond the boundary of the metropolitan fire district and into the country area of Victoria, is the rate forleviable land located in the metropolitan fire district.".

18Amendment of section 17—Calculating the levy amount payable

In section 17 of the Fire Services Property Levy Act 2012, for "section 9(6)(b)" substitute
"section 9(6)".

19Amendment of section 24—Levy records to be kept by collection agency

s. 19

(1)In section 24(3) of the Fire Services Property Levy Act 2012, for "A collection agency" substitute "Subject to subsection (3A), a collection agency".

(2)After section 24(3) of the Fire Services Property Levy Act 2012 insert—

"(3A) A collection agency must not—

(a)alter the capital improved value allocated to a parcel of leviable land unless the capital improved value of the parcel is altered as a consequence of—

(i) the making of a general valuation in respect of the parcel of leviable land under section 11 or 13H of the Valuation of Land Act 1960; or

(ii)the making of a supplementary valuation in respect of the parcel of leviable land under section13DF or 13L of the Valuation of Land Act 1960; or

(iii)an adjustment being made following the determination of an objection under section 21 of the Valuation of Land Act 1960; or

(iv)an order made by VCAT or the Supreme Court under section 25 of the Valuation of Land Act 1960; or

(b)alter the AVPCC allocated to a parcel of leviable land unless the alteration is—

(i) madeas a consequence of the making of a general valuation under section11 or 13H of the Valuation of Land Act 1960; or

(ii)madeas a consequence of the making of a supplementary valuation under section 13DF or13L of the Valuation of Land Act 1960; or

(iii)madeas a consequence of the determination of an objection under section 21 of the Valuation of Land Act 1960; or

(iv)within the same land use classification specified in the Schedule as theAVPCC allocated to the parcel before the alteration; or

(v) made as a consequence of an order made by VCAT or the Supreme Court under section 25 of the Valuation of Land Act 1960.".

20Amendment of section 29—Concessions

s. 20

For section 29(8) of the Fire Services Property Levy Act 2012 substitute—

"(8)In this section—

concession card means—

(a)a pensioner concession card issued under section 1061ZF of the Social Security Act 1991 of the Commonwealth; or