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This is a Bill, not an Act. For current law, see the Acts databases.
PARLIAMENT OF VICTORIA
Planning and Environment Amendment (Growth
Areas Infrastructure Contribution) Bill 2009
TABLE OF PROVISIONS
Clause Page
PART 1--PRELIMINARY 1
1 Purposes 1
2 Commencement 2
PART 2--AMENDMENTS TO THE PLANNING AND
ENVIRONMENT ACT 1987 3
3 Definitions 3
4 Repeal of section 46AB 3
5 What is a growth area council? 3
6 Additional functions of Growth Areas Authority 3
7 Development contributions plan 4
8 Insertion of new section 46IA 4
46IA Plans not to apply to certain growth area land for
provision of State infrastructure 4
9 New Part 9B inserted 4
PART 9B--GROWTH AREAS INFRASTRUCTURE
CONTRIBUTION 4
Division 1--Introductory 4
Subdivision 1--Definitions 4
201R Definitions 4
Subdivision 2--Other important terms 9
201RA GAIC events 9
201RB Excluded events 10
201RC Contribution area 11
201RD What is a sub-sale of dutiable property? 13
201RE What is a significant acquisition? 13
Subdivision 3--Excluded subdivisions and building work 14
201RF Excluded subdivisions of land 14
201RG Excluded building work 16
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Subdivision 4--General 17
201RH Taxation Administration Act 1997 17
201RI Part binds the Crown 17
Division 2--Imposition of growth areas infrastructure
contribution 17
Subdivision 1--Liability for GAIC 17
201S Imposition of growth areas infrastructure
contribution 17
201SA Circumstances where GAIC not imposed 19
201SB Liability for GAIC taken not to have arisen in
certain circumstances 20
201SC Liability for GAIC arising when GAIC event occurs 21
201SD Liability for GAIC arising after GAIC event occurs 21
201SE Time of occurrence of GAIC event 23
201SF Persons liable to pay GAIC 24
Subdivision 2--Amount of GAIC and when payable 25
201SG Amount of GAIC 25
201SH Minister may fix lower increase in GAIC 28
201SI Governor in Council may fix lower GAIC 28
201SJ Instrument or statement must be lodged evidencing
dutiable transaction 29
201SK Acquisition statement 30
201SL When and to whom the GAIC is payable 32
Subdivision 3--Deferral of GAIC 33
201SM Person may elect to defer payment of GAIC 33
201SN Interest payable on deferred GAIC 33
201SO Treasurer may fix lower premium rate of interest
for deferred GAIC 34
201SP Deferred GAIC and interest must be paid to
Commissioner by due date 34
201SQ Deferred GAIC becomes a charge on the land 37
Subdivision 4--Staged payment of GAIC 38
201SR Approval by Minister for staged payment of GAIC
for subdivisions or building works 38
201SS Time for paying GAIC does not apply if approval
for staged payment 40
201ST Interest payable on GAIC subject to staged payment 41
201SU Minister must give person notice of staged payment
approval 41
201SV Staged payment approval payments to be paid to
Commissioner 42
201SW GAIC subject to staged payment is a charge on land 42
561268B.I-11/11/2009 ii BILL LA INTRODUCTION 11/11/2009
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Subdivision 5--Certificates and notice issued by
Commissioner relating to GAIC 43
201SX Commissioner to give certain certificates to persons
relating to their GAIC liability 43
201SY Certificate of release 44
201SZ Certificate of deferral 45
201SZA Certificate of staged payment approval 46
201SZB Certificate of partial release 46
201SZC Certificate of exemption 46
201SZD Certificate of no GAIC liability 47
201SZE Certificates issued under this Subdivision 47
201SZF GAIC certificate 49
201SZG Notice to Registrar regarding registration of
subdivision or transfer of land 50
201SZH Commissioner may seek assistance for issuing
certificates 51
201SZI Certificate not to be taken as an assessment 51
Subdivision 6--GAIC to be paid into Consolidated Fund 51
201SZJ Commissioner to pay GAIC into Consolidated Fund 51
Division 3--Exemptions and reductions of GAIC liability 51
Subdivision 1--General 51
201T Definition 51
Subdivision 2--Exemptions other than exemptions granted
by Governor in Council or Board 52
201TA Exemption from paying GAIC if no consideration 52
201TB Exemption from paying GAIC if duties exemption
would apply 52
201TC Exemption from paying GAIC for land dealings
involving public authorities and councils 53
201TD Exemption for transfer of land by owner to
superannuation fund or to beneficiaries 54
Subdivision 3--Reductions and exemptions granted by the
Governor in Council or Minister 54
201TE Governor in Council may grant reduction or
exemption of GAIC in exceptional circumstances 54
201TF Reduction of GAIC if agreement to provide State
infrastructure or funds 55
201TG Notice of reduction or exemption 57
561268B.I-11/11/2009 iii BILL LA INTRODUCTION 11/11/2009
Clause Page
Subdivision 4--Growth Areas Infrastructure Contribution
Hardship Relief Board 59
201TH Person liable to pay GAIC may apply to Board for
relief 59
201TI Vendor of land subject to GAIC may apply to Board
for relief 59
201TJ Relief granted by Board 60
201TK Board must give notice of determination 62
201TL Determination of Board not to be taken as an
assessment 63
201TM Establishment and procedure of Board 63
Division 4--Powers and duties of Growth Areas Authority,
Commissioner and Registrar of Titles regarding GAIC 64
201U Growth Areas Authority to keep record of
contribution area 64
201UA Access to records and information relating to GAIC 65
201UB Growth Areas Authority to notify the Registrar of
land subject to GAIC 65
201UC Application to remove recording on land relating to
GAIC 66
201UD Registrar to make a recording on land that may be
subject to GAIC 66
201UE Registrar to remove recordings on land not subject to
GAIC 67
201UF No entitlement to compensation in connection with
Registrar's duties 67
201UG Registrar not to accept transfer unless accompanied
by notice or application from Commissioner or
Growth Areas Authority 67
Division 5--Growth areas funds 68
201V Establishment of growth areas funds 68
201VA Application of Growth Areas Infrastructure Fund 68
201VB Application of Building New Communities Fund 69
201VC Department and Growth Areas Authority to report
on GAIC and growth area funds 70
10 General regulation-making powers 70
11 Fees regulations 71
12 New section 218 inserted 71
218 Transitional provision--lower rates of growth areas
infrastructure contributions 71
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13 New Schedule 1 inserted 72
SCHEDULE 1--Growth areas infrastructure contribution 72
PART 1--GENERAL 72
1 Definitions 72
2 Treasurer may approve construction index 73
PART 2--INVESTIGATION AREAS 73
3 Investigation areas 73
PART 3--INDEXATION OF THRESHOLD AMOUNT
FOR EXCLUDED BUILDING WORK 74
4 Indexation of threshold amount for excluded building
work 74
PART 4--MAXIMUM ADJUSTED GROWTH AREAS
INFRASTRUCTURE CONTRIBUTION 76
5 Maximum adjusted growth areas infrastructure
contribution 76
PART 3--AMENDMENTS TO OTHER ACTS 78
Division 1--Amendments to Building Act 1993 78
14 New section 18B inserted 78
18B Notice to Commissioner of State Revenue of
application 78
15 Refusal of building permit 79
Division 2--Amendment to Project Development and Construction
Management Act 1994 80
16 Exemptions from taxes, rates, charges etc. 80
Division 3--Amendments to Sale of Land Act 1962 80
17 Statement of matters affecting land being sold 80
18 New section 50 inserted 82
50 Transitional provision--Purchaser may deduct
growth areas infrastructure contribution from
purchase price 82
Division 4--Amendments to Subdivision Act 1988 84
19 Statement of compliance with statutory requirements 84
20 When can the Registrar register a plan 84
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Division 5--Amendments to Taxation Administration Act 1997 85
21 Definitions 85
22 Meaning of taxation laws 85
23 Notice of certain joint assessments 86
24 When must Commissioner make a refund? 86
25 Arrangements for payment of tax 86
26 Period of retention 87
27 Permitted disclosures to permitted persons 87
28 Grounds for objection 88
29 New section 100B inserted 89
100B Objections concerning assessments of growth areas
infrastructure contributions 89
30 Appropriation of Consolidated Fund 89
31 Supreme Court--limitation of jurisdiction 89
Division 6--Amendment to Victorian Civil and Administrative
Tribunal Act 1998 90
32 Definition of taxing Act 90
PART 4--REPEAL OF AMENDING ACT 91
33 Repeal of amending Act 91
ENDNOTES 92
561268B.I-11/11/2009 vi BILL LA INTRODUCTION 11/11/2009
PARLIAMENT OF VICTORIA
Introduced in the Assembly
Planning and Environment Amendment
(Growth Areas Infrastructure
Contribution) Bill 2009
A Bill for an Act to amend the Planning and Environment Act 1987
to provide for growth areas infrastructure contributions and to make
related amendments to the Building Act 1993, the Project
Development and Construction Management Act 1994, the Sale of
Land Act 1962, the Subdivision Act 1988, the Taxation
Administration Act 1997 and the Victorian Civil and
Administrative Tribunal Act 1998 and for other purposes.
The Parliament of Victoria enacts:
PART 1--PRELIMINARY
1 Purposes
The main purposes of this Act are--
(a) to amend the Planning and Environment
5 Act 1987 to provide for growth areas
infrastructure contributions; and
561268B.I-11/11/2009 1 BILL LA INTRODUCTION 11/11/2009
Planning and Environment Amendment (Growth Areas Infrastructure
Contribution) Bill 2009
Part 1--Preliminary
s. 2
(b) to make related amendments to the Building
Act 1993, the Project Development and
Construction Management Act 1994, the
Sale of Land Act 1962, the Subdivision Act
5 1988, the Taxation Administration Act
1997 and the Victorian Civil and
Administrative Tribunal Act 1998.
2 Commencement
(1) Subject to subsection (2), this Act comes into
10 operation on a day or days to be proclaimed.
(2) If a provision of this Act does not come into
operation before 1 October 2010, it comes into
operation on that day.
__________________
561268B.I-11/11/2009 2 BILL LA INTRODUCTION 11/11/2009
Planning and Environment Amendment (Growth Areas Infrastructure
Contribution) Bill 2009
Part 2--Amendments to the Planning and Environment Act 1987
s. 3
PART 2--AMENDMENTS TO THE PLANNING AND
ENVIRONMENT ACT 1987
3 Definitions
Insert the following definition in section 3(1) of See:
Act No.
5 the Planning and Environment Act 1987-- 45/1987.
Reprint No. 8
"urban growth boundary means a boundary that as at
17 August
is specified or is to be specified as an urban 2005
growth boundary in a planning scheme;". and
amending
Act Nos
18/2005,
32/2006,
33/2006,
80/2006,
81/2006,
47/2007
and 27/2009.
LawToday:
www.
legislation.
vic.gov.au
4 Repeal of section 46AB
10 Section 46AB of the Planning and Environment
Act 1987 is repealed.
5 What is a growth area council?
After section 46AP(d) of the Planning and
Environment Act 1987 insert--
15 "(da) Mitchell Shire Council;".
6 Additional functions of Growth Areas Authority
After section 46AS(a) of the Planning and
Environment Act 1987 insert--
"(ab) to carry out any function conferred on the
20 Growth Areas Authority under Part 9B;
and".
561268B.I-11/11/2009 3 BILL LA INTRODUCTION 11/11/2009
Planning and Environment Amendment (Growth Areas Infrastructure
Contribution) Bill 2009
Part 2--Amendments to the Planning and Environment Act 1987
s. 7
7 Development contributions plan
At the end of section 46I of the Planning and
Environment Act 1987 insert--
"(2) Subsection (1) is subject to section 46IA.".
5 8 Insertion of new section 46IA
After section 46I of the Planning and
Environment Act 1987 insert--
"46IA Plans not to apply to certain growth area
land for provision of State infrastructure
10 A development contributions plan must not
be included in a planning scheme for the
purpose of levying contributions in respect
of land in the contribution area (within the
meaning of Part 9B) by a development
15 agency that is not a municipal council.".
9 New Part 9B inserted
After Part 9A of the Planning and Environment
Act 1987 insert--
"PART 9B--GROWTH AREAS
20 INFRASTRUCTURE CONTRIBUTION
Division 1--Introductory
Subdivision 1--Definitions
201R Definitions
In this Part--
25 associated person has the same meaning as
in section 3(1) of the Duties Act 2000;
building permit has the same meaning as in
Part 3 of the Building Act 1993;
building work has the same meaning as in
30 section 3(1) of the Building Act 1993;
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Planning and Environment Amendment (Growth Areas Infrastructure
Contribution) Bill 2009
Part 2--Amendments to the Planning and Environment Act 1987
s. 9
Central Plan Office means the Central Plan
Office of the Department of
Sustainability and Environment;
certificate of deferral has the meaning set
5 out in section 201SZ;
certificate of exemption has the meaning set
out in section 201SZC;
certificate of no GAIC liability has the
meaning set out in section 201SZD;
10 certificate of partial release has the meaning
set out in section 201SZB;
certificate of release has the meaning set out
in section 201SY;
certificate of staged payment approval has
15 the meaning set out in section 201SZA;
commencement day means the day on which
section 9 of the Planning and
Environment Amendment (Growth
Areas Infrastructure Contribution)
20 Act 2009 comes into operation;
Commissioner means the Commissioner of
State Revenue referred to in section 62
of the Taxation Administration Act
1997;
25 contract for the sale of land includes an
agreement granting an option to
purchase or sell land, which creates a
contingent or executory equitable estate
or interest in the land;
30 contribution area has the meaning set out in
section 201RC;
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Part 2--Amendments to the Planning and Environment Act 1987
s. 9
Director of Public Transport means the
Director of Public Transport referred to
in section 8 of the Transport Act
1983;
5 dutiable transaction relating to land
means--
(a) a dutiable transaction within the
meaning of section 7(2) of the
Duties Act 2000 relating to
10 dutiable property referred to in
sections 10(1)(a) and 10(1)(ab) of
that Act; or
(b) a sub-sale of dutiable property
referred to in section 10(1)(a) of
15 the Duties Act 2000; or
(c) a significant acquisition;
excluded building work has the meaning set
out in section 201RG;
excluded event has the meaning set out in
20 section 201RB;
excluded subdivision of land has the
meaning set out in section 201RF;
first announcement day means 2 December
2008;
25 Note
2 December 2008 was the day on which the
Minister gave public notice of the proposal to
implement a scheme for the imposition of
contributions towards the provision of State
30 infrastructure in respect of certain growth area
land.
GAIC means growth areas infrastructure
contribution;
GAIC event means an event described under
35 section 201RA;
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Planning and Environment Amendment (Growth Areas Infrastructure
Contribution) Bill 2009
Part 2--Amendments to the Planning and Environment Act 1987
s. 9
GAIC certificate means a certificate issued
under section 201SZF;
GAIC recording in relation to land in the
contribution area, means a recording
5 made by the Registrar of Titles under
section 201UD of a notification on a
folio of the Register relating to the land
indicating that a growth areas
infrastructure contribution may be
10 payable in respect of that land;
growth areas infrastructure contribution
means a contribution imposed under
section 201S;
investigation area means an area of land
15 described in Part 2 of Schedule 1;
land rich landholder means a landholder
that is land rich for the purposes of
section 71 of the Duties Act 2000;
lot has the same meaning as in section 3(1)
20 of the Subdivision Act 1988;
relevant building surveyor has the same
meaning as in section 3(1) of the
Building Act 1993;
relevant day means--
25 (a) in the case of type A land or type
B-1 land, the first announcement
day;
(b) in the case of type B-2 land, the
second announcement day;
30 (c) in the case of type C land, the day
on which the land became type C
land;
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Planning and Environment Amendment (Growth Areas Infrastructure
Contribution) Bill 2009
Part 2--Amendments to the Planning and Environment Act 1987
s. 9
second announcement day means 19 May
2009;
Note
19 May 2009 was the day on which the
5 Minister gave public notice of the proposal for
the scheme announced on the first
announcement day to apply in respect of certain
additional growth area land.
settlement in relation to a contract for the
10 sale of land, means the time at which
the purchaser becomes entitled to
possession or to the receipt of rents and
profits;
significant acquisition has the meaning set
15 out in section 201RE;
single dwelling has the same meaning as in
section 188A(4) of the Building Act
1993;
statement of compliance has the same
20 meaning as in section 21 of the
Subdivision Act 1988;
sub-sale of dutiable property has the
meaning set out in section 201RD;
type A land is the land described in
25 section 201RC(2);
type B-1 land is the land described in
section 201RC(3);
type B-2 land is the land described in
section 201RC(4);
30 type C land is the land described in
section 201RC(5);
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Planning and Environment Amendment (Growth Areas Infrastructure
Contribution) Bill 2009
Part 2--Amendments to the Planning and Environment Act 1987
s. 9
urban development area means land that is
within a growth area and that is zoned
under a planning scheme--
(a) for residential, industrial or
5 business purposes; or
(b) as a Comprehensive Development
Zone, a Priority Development
Zone or an Urban Growth Zone;
utility installation means an installation for
10 the purposes of any of the following--
(a) the provision of
telecommunication services;
(b) the transmission or distribution of
gas, oil or power;
15 (c) the collection, treatment,
transmission, storage or
distribution of water;
(d) the collection, treatment or
disposal of storm or flood water,
20 sewage or sullage.
Subdivision 2--Other important terms
201RA GAIC events
For the purposes of this Part, a GAIC event
means any of the following--
25 (a) the issue of a statement of compliance
relating to a plan of subdivision of land
in the contribution area;
(b) the making of an application for a
building permit to carry out building
30 work on land in the contribution area;
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Planning and Environment Amendment (Growth Areas Infrastructure
Contribution) Bill 2009
Part 2--Amendments to the Planning and Environment Act 1987
s. 9
(c) the occurrence of a dutiable transaction
relating to land in the contribution
area--
but does not include an excluded event.
5 Note
Sections 201SC and 201SD set out when liability to
pay a growth areas infrastructure contribution in
respect of a GAIC event arises. In the case of type C
land, GAIC events that occur before the
10 commencement day will not attract GAIC liability but
in the case of type A land, type B-1 land and type B-2
land, a GAIC event that occurs before the
commencement day may attract GAIC liability.
201RB Excluded events
15 For the purposes of section 201RA, an
excluded event means--
(a) the issue of a statement of compliance
relating to a plan of subdivision of land
in the contribution area that is an
20 excluded subdivision of land; or
(b) the making of an application for a
building permit to carry out building
work on land in the contribution area
that relates to excluded building work;
25 or
(c) a dutiable transaction relating to land
that is all or partly in the contribution
area that involves the granting, transfer
or assignment of a lease described in
30 section 7(1)(b)(v) or 7(1)(b)(va) of the
Duties Act 2000 over that land; or
(d) in the case of any land in the
contribution area--
(i) the issue of a statement of
35 compliance relating to a plan of
subdivision of the land, if a
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Planning and Environment Amendment (Growth Areas Infrastructure
Contribution) Bill 2009
Part 2--Amendments to the Planning and Environment Act 1987
s. 9
planning permit relating to the
subdivision was granted before the
relevant day and had not expired
at the time of the issue of the
5 statement of compliance; or
(ii) the making of an application for a
building permit to carry out
building work on the land, if a
planning permit relating to that
10 building work was granted before
the relevant day and had not
expired at the time of the making
of the application; or
(iii) a dutiable transaction relating to
15 the land (other than a significant
acquisition), if a contract relating
to that transaction was entered
into before the relevant day; or
(iv) a significant acquisition of an
20 interest in a land rich landholder,
if the acquisition occurred, or a
contract for the acquisition was
entered into, before the
commencement day.
25 201RC Contribution area
(1) For the purposes of this Part, the contribution
area consists of all type A land, type B-1
land, type B-2 land and type C land.
(2) Type A land is any land that--
30 (a) was brought within an urban growth
boundary between 28 November 2005
and 31 December 2006 (inclusive of
those days); and
(b) is within an urban development area on
35 or after the first announcement day.
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Part 2--Amendments to the Planning and Environment Act 1987
s. 9
(3) Type B-1 land is any land in investigation
areas 1 to 6 that is brought within a growth
area, an urban growth boundary and an
Urban Growth Zone on or after the first
5 announcement day.
Note
The 3 criteria needed for the investigation area land to
become type B-1 land do not have to occur at the
same time.
10 (4) Type B-2 land is any land in investigation
area 7 that is brought within a growth area,
an urban growth boundary and an Urban
Growth Zone on or after the second
announcement day.
15 Note
The 3 criteria needed for the investigation area land to
become type B-2 land do not have to occur at the
same time.
(5) Type C land is any land (that is not type A
20 land, type B-1 land or type B-2 land) that is
brought within a growth area and an Urban
Growth Zone on or after the commencement
day.
Note
25 The 2 criteria needed for the land to become type C
land do not have to occur at the same time.
(6) If type A land, type B-1 land, type B-2 land
or type C land ceases to be in an urban
development area it ceases to be in the
30 contribution area.
(7) In this section Urban Growth Zone means
land that is designated in a planning scheme
as an Urban Growth Zone.
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Contribution) Bill 2009
Part 2--Amendments to the Planning and Environment Act 1987
s. 9
201RD What is a sub-sale of dutiable property?
For the purposes of this Part, a sub-sale of
dutiable property occurs if dutiable property
referred to in section 10(1)(a) of the Duties
5 Act 2000 is transferred to a subsequent
purchaser (within the meaning of Part 4A of
Chapter 2 of that Act) as described in section
32B(1)(d), 32I(1)(d) or 32P(1)(d) of that Act.
201RE What is a significant acquisition?
10 (1) For the purposes of this Part, a person makes
a significant acquisition if--
(a) the person acquires an interest in a land
rich landholder that is a relevant
acquisition; or
15 (b) after the relevant acquisition is made,
that person or another person acquires
any part of the remaining interest in the
land rich landholder.
(2) In this section--
20 acquire in relation to an interest in a land
rich landholder has the same meaning
as in section 77 of the Duties Act 2000;
interest in relation to a land rich landholder
has the same meaning as in section
25 76(1) of the Duties Act 2000;
relevant acquisition means a relevant
acquisition within the meaning of
section 79 (other than subsection
(1)(b)) of the Duties Act 2000 in
30 respect of which duty is chargeable
under Part 2 of Chapter 3 of that Act
and which is not an exempt acquisition
within the meaning of that Part.
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Planning and Environment Amendment (Growth Areas Infrastructure
Contribution) Bill 2009
Part 2--Amendments to the Planning and Environment Act 1987
s. 9
Examples
1 B acquires a 60% interest in company XYZ Pty Ltd,
which is a land rich landholder that owns land subject
to GAIC. This acquisition is a relevant acquisition
5 under section 79(1)(a) of the Duties Act 2000 and is a
significant acquisition. B would be liable to pay 60%
of the GAIC imposed in respect of the land subject to
GAIC owned by XYZ. If C, after that significant
acquisition, were to acquire 10% of the remaining
10 interest in XYZ, C would be liable to pay 10% of the
GAIC (indexed if applicable) imposed in respect of the
land subject to GAIC owned by XYZ. Any further
acquisitions of the remaining 30% interest in XYZ
would also attract the imposition of GAIC in
15 proportion to the interest acquired.
2 RST Pty Ltd is a company that is a land rich
landholder. In 2010, Y acquires a 30% interest in RST.
This is not a significant acquisition. In 2011 T obtains
a 40% interest in RST. As Y and T are associated
20 persons there has now been a significant acquisition
made up of 70% of the interest in RST, therefore Y
and T are jointly and severally liable to pay 70% of the
indexed amount of GAIC payable in relation to land
subject to GAIC owned by RST.
25 Subdivision 3--Excluded subdivisions and
building work
201RF Excluded subdivisions of land
For the purposes of this Part, a subdivision
of land is an excluded subdivision of land
30 if--
(a) the purpose of the subdivision is solely
to create a lot for a utility installation;
or
(b) the purpose of the subdivision is solely
35 to provide land for transport
infrastructure or any other public
purpose; or
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Planning and Environment Amendment (Growth Areas Infrastructure
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Part 2--Amendments to the Planning and Environment Act 1987
s. 9
(c) the subdivision is carried out by a
public authority or a municipal council
and no additional lots are created; or
(d) the subdivision is carried out by a
5 public authority or a municipal council
and the following apply--
(i) the subdivision has resulted in the
creation of additional lots, some of
which no longer have a right of
10 access to an existing road; and
(ii) each additional lot created by the
subdivision that has no right of
access to a road is retained by the
public authority or a municipal
15 council or sold to the owner of
abutting land on condition that the
lot is consolidated with that land;
or
(e) the purpose of the subdivision is to
20 realign the common boundary between
2 lots and the area of either lot after the
realignment is reduced by no more than
5% of its original area; or
Example
25 The realignment of boundaries to accord with
existing fence lines.
(f) the purpose of the subdivision is to
create a lot not exceeding 2 hectares for
the purposes of excising an existing
30 dwelling on the land; or
Example
A land owner subdivides a 40 hectare parcel of
land with an existing house into 2 lots--one lot
is 38 hectares in area and the other lot is
35 2 hectares in area and the house is situated on
that smaller lot.
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Planning and Environment Amendment (Growth Areas Infrastructure
Contribution) Bill 2009
Part 2--Amendments to the Planning and Environment Act 1987
s. 9
(g) the land to be subdivided is not wholly
in the contribution area and the purpose
of the subdivision is to create 2 lots,
one lot being land entirely in the
5 contribution area and the other lot being
land that is not in the contribution area.
201RG Excluded building work
(1) For the purposes of this Part, excluded
building work is--
10 (a) the demolition of a building or part of a
building; or
(b) the construction of a single dwelling; or
(c) the repair or reinstatement of an
existing building; or
15 (d) any other building work with a value of
less than the threshold amount.
(2) In this section--
threshold amount means--
(a) for building permits issued before
20 or during the 2009/2010 financial
year, $1 million; or
(b) for building permits issued in
subsequent financial years, the
amount determined in accordance
25 with Part 3 of Schedule 1;
value in relation to building work means the
cost of the building work on which the
building permit levy is calculated under
section 201 of the Building Act 1993.
30 (3) The Growth Areas Authority must publish
the threshold amount calculated under Part 3
of Schedule 1 for the 2010/2011 financial
year and each succeeding financial year
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before 1 June in the financial year
immediately preceding that financial year--
(a) in the Government Gazette; and
(b) on the Growth Areas Authority's
5 Internet site.
Subdivision 4--General
201RH Taxation Administration Act 1997
(1) This Part is to be read together with the
Taxation Administration Act 1997 which
10 provides for the administration and
enforcement of this Part and other taxation
laws.
(2) Despite subsection (1), nothing in the
Taxation Administration Act 1997 makes a
15 member, officer or employee of the Growth
Areas Authority or the Department a tax
officer within the meaning of that Act.
201RI Part binds the Crown
This Part binds the Crown in right of
20 Victoria and, so far as the legislative power
of the Parliament permits, the Crown in all
its other capacities.
Division 2--Imposition of growth areas
infrastructure contribution
25 Subdivision 1--Liability for GAIC
201S Imposition of growth areas infrastructure
contribution
(1) Subject to section 201SA, a growth areas
infrastructure contribution is imposed in
30 respect of the first GAIC event to occur in
relation to any land in the contribution area
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unless the person liable to pay the
contribution is exempted from that liability,
in which case a growth areas infrastructure
contribution is imposed in respect of the next
5 GAIC event that occurs in relation to that
land.
Note
Exemptions and reductions of liability to pay growth
areas infrastructure contributions are set out in
10 Division 3.
(2) A growth areas infrastructure contribution
may be imposed once only in respect of any
land in the contribution area.
(3) Where a dutiable transaction relating to land
15 in the contribution area has occurred in
relation to less than the whole of the interest
in the land or in a land rich landowner that
owns the land and a growth areas
infrastructure contribution was imposed in
20 respect of that transaction, any further GAIC
event that occurs in relation to a remaining
interest in that land or land rich landowner is
a first GAIC event relating to that interest.
Examples
25 1 Where land is jointly owned and one owner transfers
his or her 30% interest in the land, that transfer will be
the first GAIC event in relation to that 30% interest in
the land. The purchaser will be liable to pay 30% of
the GAIC payable in respect of the land. If the land is
30 then subdivided, the subdivision will be a first GAIC
event relating to the remaining 70% interest in the land
and the remaining 70% of the GAIC will be payable in
respect of that GAIC event by the owners of that 70%
interest.
35 2 XYZ Pty Ltd is a land rich landholder that owns land
subject to GAIC. A, B and C each hold respectively
30%, 30% and 40% interests in XYZ. D acquires the
interests of A and B which is a significant acquisition,
and is the first GAIC event relating to those interests.
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D will be liable to pay 60% of the GAIC payable in
respect of the land. E then acquires D's 60% interest in
XYZ but as GAIC has already been paid in respect of
that interest, E is not liable to pay any GAIC on the
5 acquisition. XYZ then transfers the land to IPL Pty Ltd.
This dutiable transaction relating to land is a first
GAIC event relating to the remaining interest in XYZ,
and IPL will be liable to pay the remaining 40% of the
GAIC (as indexed if applicable) payable in respect of
10 the land.
201SA Circumstances where GAIC not imposed
Section 201S does not apply in respect of the
following land--
(a) any land or part of any land that is the
15 subject of a dutiable transaction relating
to that land, if the land or part--
(i) has a total lot area of between
0·41 hectares and 2·03 hectares, or
is part of a lot (the other part of
20 the lot not being in the
contribution area) and that part of
the lot has a total lot area of
between 0·41 hectares and
2·03 hectares; and
25 (ii) immediately before the time of the
occurrence of the transaction had
a habitable dwelling on it; or
(b) any land or part of any land that is the
subject of a dutiable transaction relating
30 to that land, if there is at the time of the
occurrence of the transaction and on the
relevant day--
(i) a registered restrictive covenant,
or an agreement made under
35 section 173, prohibiting
subdivision of that land or part; or
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(ii) a registered restrictive covenant,
or an agreement made under
section 173, limiting the use of
that land or part to residential
5 purposes and to the erection of a
single dwelling; or
(c) any land or part of any land that is the
subject of a GAIC event, if the land or
part on the relevant day and at the time
10 of the occurrence of the event had a
total lot area of 0·41 hectares or less.
201SB Liability for GAIC taken not to have
arisen in certain circumstances
Any liability to pay a growth areas
15 infrastructure contribution that arises in
respect of a GAIC event that occurs in
relation to land in the contribution area is
taken never to have arisen if--
(a) in the case of the issue of a statement of
20 compliance relating to a plan of
subdivision, the Registrar of Titles does
not register the plan for any reason
other than the reason that the
requirements of section 22(1)(g) of the
25 Subdivision Act 1988 have not been
complied with; or
(b) in the case of an application for a
building permit--
(i) the application is withdrawn; or
30 (ii) the relevant building surveyor
refuses to issue the building
permit for any reason other than
the reason that the requirements of
section 24(4) of the Building Act
35 1993 have not been complied
with; or
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(c) in the case of a dutiable transaction
relating to land, the instrument that was
intended to effect the transaction failed
to give effect to the transaction within
5 the meaning of section 260 of the
Duties Act 2000.
201SC Liability for GAIC arising when GAIC
event occurs
Liability to pay a growth areas infrastructure
10 contribution arises when the relevant GAIC
event occurs if the event--
(a) occurs on or after the commencement
day; and
(b) relates to land that at the time of the
15 event is in the contribution area.
Notes
1 See section 201SE for the time at which a GAIC event
occurs.
2 See section 201RC for descriptions of the 4 types of
20 contribution area land.
201SD Liability for GAIC arising after GAIC
event occurs
(1) This section sets out the circumstances in
which liability to pay a growth areas
25 infrastructure contribution may arise after a
GAIC event has occurred.
(2) In the case of type A land, liability to pay a
growth areas infrastructure contribution
arises on the commencement day if--
30 (a) a GAIC event occurred on or after the
first announcement day and before the
commencement day; and
(b) the land was brought within an urban
development area before the
35 commencement day.
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(3) In the case of type B-1 land or type B-2 land,
liability to pay a growth areas infrastructure
contribution arises--
(a) if the GAIC event occurred on or after
5 the first announcement day (in the case
of type B-1 land) or on or after the
second announcement day (in the case
of type B-2 land) and before the
commencement day--
10 (i) on the commencement day if the
land was brought within a growth
area, an urban growth boundary
and an Urban Growth Zone before
that day; or
15 (ii) on any later day within the
12 month period after the
commencement day when the last
of the following things has
occurred--
20 (A) the land is brought within a
growth area;
(B) the land is brought within an
urban growth boundary;
(C) the land is brought within an
25 Urban Growth Zone;
(b) if the GAIC event occurs after the
commencement day and within the
12 month period after that day, on any
later day after the event within that
30 period when the last of the following
things has occurred--
(i) the land is brought within a
growth area;
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(ii) the land is brought within an
urban growth boundary;
(iii) the land is brought within an
Urban Growth Zone;
5 Note
See section 201SE for the time at which a GAIC event
occurs.
201SE Time of occurrence of GAIC event
For the purposes of this Part, a GAIC event
10 occurs--
(a) in the case of a plan of subdivision of
land, when the statement of compliance
relating to the plan of subdivision is
issued;
15 (b) in the case of an application for a
building permit, when the application is
made;
(c) in the case of a dutiable transaction
relating to land other than a significant
20 acquisition, at the time at which the
transaction would be taken to have
occurred under Chapter 2 of the Duties
Act 2000;
(d) in the case of a significant
25 acquisition--
(i) if the acquisition occurs on a
particular day, on that day; or
(ii) if the acquisition occurs over a
period of time, on the last day of
30 that period.
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201SF Persons liable to pay GAIC
(1) Subject to subsections (3) and (4), the person
who is liable to pay a growth areas
infrastructure contribution imposed in
5 respect of a dutiable transaction relating to
land in the contribution area is the person
who would be taken to be the transferee in
respect of that transaction under Part 1 of
Chapter 2 of the Duties Act 2000.
10 Notes
1 In the case of a transfer of land, this would be the
purchaser of the land.
2 Purchasers of land under certain contracts for the
sale of land may deduct the amount of the GAIC
15 payable at settlement from the purchase price of
the land under section 50 of the Sale of Land
Act 1962.
(2) The person who is liable to pay a growth
areas infrastructure contribution imposed in
20 respect of the issue of a statement of
compliance relating to a plan of subdivision
of, or an application for a building permit to
carry out building work on, land in the
contribution area is the person who owns the
25 land immediately after the statement is
issued or the application is made (as the case
may be).
(3) In the case of a sub-sale of dutiable property
referred to in section 10(1)(a) of the Duties
30 Act 2000, a person who is liable to pay a
growth areas infrastructure contribution
imposed in respect of that sub-sale is the
subsequent purchaser to whom the property
is transferred.
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(4) In the case of a significant acquisition, the
following persons are jointly and severally
liable to pay the growth areas infrastructure
contribution imposed in respect of the
5 acquisition--
(a) the person who makes the acquisition;
and
(b) the land rich landholder, or if the
landholder is a unit trust scheme
10 (within the meaning of the Duties Act
2000), the trustee of the landholder; and
(c) if the significant acquisition results
from an aggregation of acquisitions by
the person referred to in paragraph (a)
15 and other persons--each of those other
persons.
(5) For the purpose of assessing a growth areas
infrastructure contribution in relation to land
in the contribution area, joint tenants of that
20 land are taken to hold the land as tenants in
common in equal shares.
Subdivision 2--Amount of GAIC and when
payable
201SG Amount of GAIC
25 (1) The amount of a growth areas infrastructure
contribution payable in respect of a GAIC
event that occurs in a financial year is based
on the growth areas infrastructure
contribution payable per hectare for that
30 financial year under this section.
(2) Subject to section 201SI, the amount of the
growth areas infrastructure contribution that
is payable in the 2009/2010 financial year
is--
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(a) for type A land--$80 000 per hectare;
(b) for type B-1 land or type B-2 land--
$95 000 per hectare;
(c) for type C land--$95 000 per hectare.
5 Examples
1 A person sells a parcel of land in June 2010 that
has a total area of 10 hectares consisting of 3 lots
of land on separate titles. Lot 1 is 3 hectares in
area and is not in the contribution area and lot 2
10 is 3 hectares in area and is in the contribution
area but GAIC does not apply to that land under
section 201SA because it is subject to a
registered restrictive covenant that prohibits
subdivision. However lot 3 is 4 hectares in area
15 and is type A land. In this case the purchaser
will be liable to pay a GAIC of $320 000 in
relation to the lot 3 land only.
2 A person who co-owns a 5 hectare lot of type A
land as a tenant in common sells his or her 20%
20 interest in the land in June 2010. The purchaser
of the land will be liable to pay a GAIC of
$80 000. If any of the co-owners, who hold the
remaining 80% interest in the land, disposes of
his or her interest in the land, the relevant
25 purchaser will be liable to pay the GAIC
(indexed if applicable) in proportion to that
interest.
3 A person obtains a 50% interest in a land rich
landholder company which owns 2 hectares of
30 type A land (a significant acquisition).
The person would be liable to pay 50% of the
GAIC in respect of the type A land based on the
relevant contribution rate for that financial year.
If the rate was $84 000 per hectare for type A
35 land in that year, the amount payable would be
$84 000.
(3) Subject to section 201SI, the amount of the
growth areas infrastructure contribution
payable in the 2010/2011 financial year and
40 in each subsequent financial year is--
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(a) for type A land--the adjusted
contribution for that financial year for
that type of land per hectare;
(b) for type B-1 land or type B-2 land--the
5 adjusted contribution for that financial
year for that type of land per hectare;
(c) for type C land--the adjusted
contribution for that financial year for
that type of land per hectare.
10 (4) The Minister must publish the amount of the
adjusted contribution for each type of land
for the 2010/2011 financial year and each
succeeding financial year before 1 June in
the financial year immediately preceding that
15 financial year--
(a) in the Government Gazette; and
(b) on the Department's Internet site.
(5) In this section the adjusted contribution for
each type of land is--
20 (a) an amount of growth areas
infrastructure contribution fixed by the
Minister under section 201SH for that
type of land; or
(b) if no amount is fixed under section
25 201SH, the maximum adjusted growth
areas infrastructure contribution
calculated in accordance with Part 4 of
Schedule 1 for that type of land and
approved by the Minister.
30 (6) The Growth Areas Authority must calculate
the maximum adjusted growth areas
infrastructure contribution amounts for
type A land, type B-1 land, type B-2 land
and type C land in accordance with Part 4 of
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Schedule 1 and submit those calculations to
the Minister for approval.
201SH Minister may fix lower increase in GAIC
(1) The Minister, with the agreement of the
5 Treasurer, may fix the adjusted growth areas
infrastructure contribution for type A land,
type B-1 land, type B-2 land or type C land
at a lower amount than the maximum
adjusted growth areas infrastructure
10 contribution calculated in accordance with
section 201SG for that type of land in a
particular financial year.
(2) An amount of growth areas infrastructure
contribution fixed by the Minister under
15 subsection (1) for a type of land in a
particular financial year must not be less than
the amount of growth areas infrastructure
contribution payable in respect of that type
of land in the financial year immediately
20 preceding that financial year.
201SI Governor in Council may fix lower GAIC
(1) The Governor in Council, on the
recommendation of the Minister, may, by
order, fix an amount of growth areas
25 infrastructure contribution payable for any
financial year in respect of any one or more
of the types of land referred to in section
201SG that are in a particular growth area
that is lower than the amount that would
30 have otherwise applied under section 201SG
in respect of that land.
(2) The Minister may make a recommendation
under this section only with the agreement of
the Treasurer.
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(3) An order made under this section in respect
of a financial year--
(a) must be published in the Government
Gazette before 1 June in the financial
5 year immediately preceding that
financial year; and
(b) has effect from the beginning of the
financial year in respect of which the
amount is fixed.
10 Note
The Governor in Council may fix a lower amount of growth
areas infrastructure contribution in respect of any one or
more of the types of land referred to in section 201SG that
are in a particular growth area for the 2009/2010 financial
15 year under section 218.
201SJ Instrument or statement must be lodged
evidencing dutiable transaction
(1) Subject to this section, a person who is liable
to pay a growth areas infrastructure
20 contribution in respect of a dutiable
transaction relating to land must, within
3 months after the liability to pay the
contribution arises, lodge with the
Commissioner any written instrument that
25 effects the transaction.
(2) If the dutiable transaction is not effected by a
written instrument, the person must, within
3 months after the liability to pay the growth
areas infrastructure contribution arises, lodge
30 with the Commissioner a written statement.
(3) The statement must be in a form approved by
the Commissioner.
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(4) Subsection (1) does not apply to a person
who has lodged with the Commissioner
under section 15 of the Duties Act 2000 an
instrument or instruments effecting the
5 dutiable transaction relating to land within
that 3 month period.
(5) Subsection (2) does not apply to a person
who has lodged with the Commissioner
under section 14 of the Duties Act 2000 a
10 written statement relating to the dutiable
transaction relating to land within that
3 month period.
(6) This section does not apply in respect of--
(a) a dutiable transaction relating to land
15 that is effected electronically in
accordance with the Electronic
Transactions (Victoria) Act 2000; or
(b) a significant acquisition, if an
acquisition statement has been lodged
20 in respect of that significant acquisition
in accordance with section 201SK.
201SK Acquisition statement
(1) A person who makes a significant
acquisition of an interest in a land rich
25 landholder must prepare an acquisition
statement in accordance with subsection (3)
and lodge it with the Commissioner within
3 months after the date of the acquisition.
(2) If the land rich landholder prepares and
30 lodges the acquisition statement in
accordance with this section, the person who
makes the significant acquisition need not
comply with subsection (1).
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(3) The acquisition statement must be in a form
approved by the Commissioner and must
contain the following information--
(a) a description of the land of the
5 landholder to which the acquisition
relates as at the date of the acquisition,
including the size of the land;
(b) the name and address of the person who
has acquired the interest;
10 (c) the amount of interest in the landholder
that has been acquired;
(d) the date on which the interest was
acquired;
(e) if the significant acquisition results
15 from the aggregation of the interests of
associated persons, particulars of the
interests acquired by the person and any
associated persons on the date of the
acquisition and within 3 years before
20 that date;
(f) if the significant acquisition results
from the aggregation of the interests of
persons who acquired interests because
of section 79(1)(a)(iii) of the Duties
25 Act 2000, particulars of the interests
acquired by the person and all other
persons involved;
(g) any other information that the
Commissioner may require.
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201SL When and to whom the GAIC is payable
(1) Subject to sections 201SP and 201SS, if
liability to pay a growth areas infrastructure
contribution arises on the day on which the
5 relevant GAIC event occurs, the contribution
(whether in whole or in part) must be paid to
the Commissioner--
(a) in the case of liability arising from
issue of a statement of compliance,
10 within 3 months after the liability
arises;
(b) in the case of liability arising from an
application for a building permit, before
the permit is issued;
15 (c) in the case of liability arising from a
dutiable transaction relating to land,
within 3 months after the liability
arises.
(2) If liability to pay a growth areas
20 infrastructure contribution arises after the
relevant GAIC event occurs, the person
liable to pay the contribution (whether in
whole or in part) must pay the contribution
to the Commissioner within 3 months after
25 the liability arises.
Note
The circumstances in which liability may arise later
than the time at which a GAIC event occurs are set
out in section 201SD.
30 (3) Nothing in this section prevents a person
paying to the Commissioner a growth areas
infrastructure contribution that the person
may be liable to pay in respect of a GAIC
event that has not yet occurred.
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Subdivision 3--Deferral of GAIC
201SM Person may elect to defer payment of
GAIC
(1) A person who is liable to pay a growth areas
5 infrastructure contribution imposed in
respect of a dutiable transaction relating to
land may elect to defer the payment of that
contribution.
(2) An election must be made to the
10 Commissioner--
(a) in a form approved by the
Commissioner; and
(b) before the day on which the
contribution is payable.
15 (3) If an election relates to a growth areas
infrastructure contribution that exceeds an
amount of $2 million, an election does not
take effect unless the Treasurer agrees to the
deferral.
20 201SN Interest payable on deferred GAIC
(1) A growth areas infrastructure contribution
deferred under this Subdivision is subject to
the payment of interest calculated at the rate
of the sum of--
25 (a) the market rate of interest from time to
time under section 25(1)(a) of the
Taxation Administration Act 1997;
and
(b) the premium rate of interest fixed by
30 the Treasurer under section 201SO, or
if no premium rate is fixed, the
premium rate of interest under section
25(1)(b) of the Taxation
Administration Act 1997.
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(2) The interest is calculated on a daily basis
from the time that liability to pay the
contribution arises until the day that the
contribution is paid.
5 201SO Treasurer may fix lower premium rate of
interest for deferred GAIC
(1) The Treasurer may from time to time, by
notice published in the Government Gazette,
fix a premium rate of interest that is lower
10 than the premium rate of interest under
section 25(1)(b) of the Taxation
Administration Act 1997.
(2) The Treasurer must also publish the
premium rate of interest fixed under
15 subsection (1) on the Department's Internet
site.
201SP Deferred GAIC and interest must be paid
to Commissioner by due date
(1) Subject to section 201SS, a person who
20 under this Subdivision has deferred the
payment of a growth areas infrastructure
contribution imposed in respect of a dutiable
transaction relating to land (other than a
significant acquisition) must pay to the
25 Commissioner that contribution and the
interest charged under this Subdivision
relating to that contribution on or before the
first of the following to occur--
(a) the occurrence of a subsequent dutiable
30 transaction relating to land (other than a
significant acquisition) in relation to all
or any part of that land;
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(b) the issue of a statement of compliance
relating to a plan of subdivision of all
or any part of that land; or
(c) the making of an application for a
5 building permit to carry out building
work on all or any part of that land.
(2) A person who under this Subdivision has
deferred a growth areas infrastructure
contribution imposed in respect of a
10 significant acquisition of an interest in a land
rich landholder must pay to the
Commissioner that contribution and the
interest charged under this Subdivision
relating to that contribution on or before the
15 first of the following to occur--
(a) the disposal by the person, or by an
associated person who also deferred a
growth areas infrastructure contribution
imposed in respect of that significant
20 acquisition, of all or any part of the
interest in the land rich landholder;
(b) the occurrence of a subsequent dutiable
transaction relating to land (other than a
significant acquisition) in relation to all
25 or any part of the land held by the land
rich landholder in respect of which the
liability to pay the contribution is
imposed;
(c) the issue of a statement of compliance
30 relating to a plan of subdivision of all
or part of the land held by the land rich
landholder in respect of which the
liability to pay the contribution is
imposed;
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(d) the making of an application for a
building permit to carry out building
work on all or any part of the land held
by the land rich landholder in respect of
5 which the liability to pay the
contribution is imposed.
Example
RST Pty Ltd is a land rich landholder that owns land
subject to GAIC. X holds 60% of the interest in RST
10 and disposes of that interest to Y. Y has made a
significant acquisition and is liable to pay 60% of the
GAIC payable in respect of the land. Y defers the
payment of the GAIC under this Subdivision.
RST applies for a building permit to carry out work
15 on the land. Y must now pay the deferred GAIC
together with the interest relating to the GAIC on or
before the application for the building permit is made
by RST. RST will be liable to pay 40% of the GAIC
payable in respect of the land (indexed if applicable)
20 unless it applies for approval of the staged payment of
the GAIC under Subdivision 4.
(3) The time for payment of a growth areas
infrastructure contribution under section
201SL does not apply in respect of a growth
25 areas infrastructure contribution deferred
under this Subdivision.
(4) In this section--
building work does not include excluded
building work;
30 subdivision of land does not include an
excluded subdivision of land.
(5) For the purposes of subsection (1)(a), a
dutiable transaction relating to land (other
than a significant acquisition) is taken to
35 occur at the time at which the transaction
would be taken to have occurred under
Chapter 2 of the Duties Act 2000.
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201SQ Deferred GAIC becomes a charge on the
land
(1) A growth areas infrastructure contribution
that has been deferred under this
5 Subdivision, including the interest payable
under this Subdivision relating to that
contribution, is a charge on the land in
respect of which the contribution is imposed.
(2) The charge has priority over all other
10 encumbrances to which the land is subject.
(3) If a bona fide purchaser for value of the land
subject to the charge obtains a GAIC
certificate from the Commissioner in respect
of the land, the charge does not secure any
15 amount of growth areas infrastructure
contribution, including the interest payable
under this Subdivision relating to that
contribution, in respect of the land in excess
of the amount set out in the certificate.
20 (4) The Commissioner may register a charge on
land under subsection (1) by depositing with
the Registrar of Titles a certificate describing
the land charged and stating that there is an
unpaid growth areas infrastructure
25 contribution in respect of the land.
(5) The Registrar of Titles must, without charge,
make a recording of a certificate under
subsection (4) in the Register.
(6) If a growth areas infrastructure contribution
30 subject to a charge under this section is paid,
the Commissioner may request the Registrar
of Titles--
(a) to remove or delete the charge; or
(b) to make a recording in the Register of
35 the discharge of the charge.
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(7) The Registrar of Titles must, without charge,
comply with a request made by the
Commissioner under subsection (6).
Subdivision 4--Staged payment of GAIC
5 201SR Approval by Minister for staged payment
of GAIC for subdivisions or building
works
(1) A person who is or may be liable to pay a
growth areas infrastructure contribution in
10 respect of--
(a) the issue of a statement of compliance
relating to a plan of subdivision of land;
or
(b) an application for a building permit to
15 carry out work on land--
may apply to the Minister in writing for
approval of the staged payment of the
contribution.
(2) A person who is liable to pay a growth areas
20 infrastructure contribution imposed in
respect of a dutiable transaction relating to
land, which has been deferred under
Subdivision 3, may apply to the Minister in
writing for approval of the staged payment of
25 the contribution if--
(a) a statement of compliance relating to a
plan of subdivision of all or part of that
land is to be issued; or
(b) an application for a building permit to
30 carry out work on all or part of that
land is to be made.
(3) An application under subsection (1) or (2)
must be made before the day on which the
contribution is payable.
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(4) The Minister may give an approval to a
person under this section if the person has
applied in accordance with this section.
(5) Despite subsection (4), if the growth areas
5 infrastructure contribution exceeds
$2 million, the Minister may give an
approval under this section only with the
agreement of the Treasurer.
(6) The approval is subject to the following
10 conditions--
(a) the growth areas infrastructure
contribution is to be paid in stages;
(b) in the case of an approval relating to a
plan of subdivision, each stage must
15 relate to a specified part of the land that
is to be subdivided;
(c) the amount of the payment for each
stage must be specified in the approval;
(d) the payment for each stage must be
20 paid by a specified date;
(e) there must be a final date specified for
the payment of the whole contribution;
(f) if there is a failure to make a payment
for any stage by the due date for that
25 stage, the whole amount of the growth
areas infrastructure contribution for
which the person is liable will become
payable immediately;
(g) any other condition that is agreed
30 between the Minister and the person
applying for the approval.
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(7) If the approval relates to a plan of
subdivision, any stage that is not approved
under the original approval requires a further
approval by the Minister in accordance with
5 this section.
(8) Any amendment to an approval given under
this section to change the due date for a
payment or the amount of a payment
specified in that approval requires a further
10 approval by the Minister in accordance with
this section.
(9) In this section, a reference to a contribution
that has been deferred under Subdivision 3 is
taken to include the interest payable under
15 that Subdivision relating to that contribution.
201SS Time for paying GAIC does not apply if
approval for staged payment
(1) The time for payment of a growth areas
infrastructure contribution under section
20 201SL does not apply in respect of a growth
areas infrastructure contribution which is
subject to an approval under this
Subdivision.
(2) If an approval under this Subdivision relates
25 to a growth areas infrastructure contribution
that was deferred under Subdivision 3, the
time for payment of that contribution under
section 201SP does not apply.
(3) If a person given the approval does not
30 comply with a condition of the approval the
contribution becomes immediately payable
as if the approval had never been given.
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201ST Interest payable on GAIC subject to
staged payment
(1) A growth areas infrastructure contribution
payable in accordance with an approval
5 under this Subdivision is subject to the
payment of interest calculated at the rate that
applies for the purposes of section 201SN(1).
(2) Subject to subsection (3), the interest is
calculated on a daily basis from the time that
10 liability to pay the contribution arises until
the day that the contribution is paid.
(3) If an approval under this Subdivision relates
to a growth areas infrastructure contribution
that was deferred under Subdivision 3, the
15 interest is calculated from the day the
approval is given.
201SU Minister must give person notice of staged
payment approval
(1) The Minister, on giving a person an approval
20 under this Subdivision for or relating to the
staged payment of a growth areas
infrastructure contribution, must give a
notice to the person which--
(a) states that the Minister has given the
25 person the approval; and
(b) describes the whole of the land in
respect of which the contribution is
imposed; and
(c) describes the GAIC event in respect of
30 which the contribution is imposed; and
(d) in the case of an approval relating to a
plan of subdivision, describes the land
relating to each stage that is the subject
of the approval; and
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(e) states the due date and amount of the
payment for any stage specified in the
approval; and
(f) states the final date for the payment of
5 the whole contribution; and
(g) contains the name and contact details of
the person; and
(h) contains any other information that the
Minister thinks appropriate.
10 (2) The Minister must forward a copy of the
notice to the Commissioner and to the
Growth Areas Authority.
201SV Staged payment approval payments to be
paid to Commissioner
15 An amount required to be paid in accordance
with an approval given under this
Subdivision and the interest payable under
section 201ST relating to that amount must
be paid to the Commissioner by the due date
20 for the payment of that amount specified
under the approval.
201SW GAIC subject to staged payment is a
charge on land
(1) Any growth areas infrastructure contribution
25 subject to an approval under this Subdivision
that has not been paid by the due date for
payment, including the interest payable
under section 201SV relating to that
contribution, is a charge on the land in
30 respect of which the contribution is imposed.
(2) The charge has priority over all other
encumbrances to which the land is subject.
(3) If a bona fide purchaser for value of the land
subject to the charge obtains a GAIC
35 certificate from the Commissioner in respect
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of the land, the charge does not secure any
amount of growth areas infrastructure
contribution, including the interest payable
under section 201SV relating to that
5 contribution, in respect of the land in excess
of the amount set out in the certificate.
(4) The Commissioner may register a charge on
land under subsection (1) by depositing with
the Registrar of Titles a certificate describing
10 the land charged and stating that there is an
unpaid growth areas infrastructure
contribution in respect of the land.
(5) The Registrar of Titles must, without charge,
make a recording of a certificate under
15 subsection (4) in the Register.
(6) When a growth areas infrastructure
contribution subject to a charge under this
section is paid, the Commissioner may
request the Registrar of Titles--
20 (a) to remove or delete the charge; or
(b) to make a recording in the Register of
the discharge of the charge.
(7) The Registrar of Titles must, without charge,
comply with a request made by the
25 Commissioner under subsection (6).
Subdivision 5--Certificates and notice issued
by Commissioner relating to GAIC
201SX Commissioner to give certain certificates
to persons relating to their GAIC liability
30 (1) A person may apply to the Commissioner for
a certificate under this Subdivision other
than a certificate of deferral.
(2) The application must be in the form
approved by the Commissioner.
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(3) An application for a GAIC certificate under
section 201SZF must be accompanied by--
(a) the prescribed fee (if any); or
(b) if no fee is prescribed, the fee
5 prescribed from time to time for a
certificate under section 105 of the
Land Tax Act 2005.
201SY Certificate of release
The Commissioner must issue to a person
10 who is or may be liable to pay a growth areas
infrastructure contribution a certificate of
release of that liability if the person has
applied in accordance with section 201SX
and--
15 (a) the Commissioner is satisfied that the
the person has paid the whole
contribution and any applicable interest
or penalty tax imposed under Part 5 of
the Taxation Administration Act
20 1997; or
(b) if the person has deferred the payment
of the contribution under Subdivision 3,
the Commissioner is satisfied that--
(i) the person has paid the
25 contribution and the interest under
Subdivision 3 relating to that
contribution and any applicable
interest or penalty tax imposed
under Part 5 of the Taxation
30 Administration Act 1997; or
(ii) the person has been granted a
reduction under Division 3 of the
whole or part of the liability to
pay the contribution and the
35 interest under Subdivision 3
relating to that contribution, and
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the person has paid, in the case of
a part reduction, any part of the
contribution and related interest
remaining after the reduction and
5 any applicable interest or penalty
tax imposed under Part 5 of the
Taxation Administration Act
1997; or
(c) if the person has been given an
10 approval under Subdivision 4 for the
staged payment of the contribution, the
Commissioner is satisfied that person
has paid the whole contribution, the
interest payable under section 201SV
15 and any applicable interest or penalty
tax imposed under Part 5 of the
Taxation Administration Act 1997; or
(d) the Commissioner is satisfied that the
person has been granted a reduction
20 under Division 3 of the whole or part of
the liability to pay the contribution and
the person has paid, in the case of a part
reduction, any part of the contribution
remaining after the reduction and any
25 applicable interest or penalty tax
imposed under Part 5 of the Taxation
Administration Act 1997.
201SZ Certificate of deferral
The Commissioner must issue to a person
30 whose liability to pay a growth areas
infrastructure contribution has been deferred
under Subdivision 3, a certificate of deferral
of GAIC liability.
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201SZA Certificate of staged payment approval
The Commissioner must issue to a person
who is or may be liable to pay a growth areas
infrastructure contribution a certificate of
5 staged payment approval if--
(a) the person has applied in accordance
with section 201SX; and
(b) the Commissioner is satisfied that the
person has been given an approval
10 under Subdivision 4 for staged payment
of the whole of the contribution.
201SZB Certificate of partial release
The Commissioner must issue to a person
who is or may be liable to pay a growth areas
15 infrastructure contribution a certificate of
partial release of that liability if--
(a) the person has applied in accordance
with section 201SX; and
(b) the Commissioner is satisfied that the
20 person has been given an approval
under Subdivision 4 relating to a plan
of subdivision for payment of the
contribution in stages and the person
has paid the amount for any one of the
25 stages and the interest payable under
section 201SV relating to that stage.
201SZC Certificate of exemption
The Commissioner must issue to a person
who is or may be liable to pay a growth areas
30 infrastructure contribution a certificate of
exemption of liability if--
(a) the person has applied in accordance
with section 201SX; and
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(b) the Commissioner is satisfied that the
liability to pay the contribution has
been exempted or is otherwise exempt
under Division 3.
5 201SZD Certificate of no GAIC liability
The Commissioner must issue to a person a
certificate stating that there is, or there will
be, no liability to pay a growth areas
infrastructure contribution in respect of an
10 event described in paragraph (a), (b) or (c) of
section 201RA that has occurred or is to
occur in relation to land in the contribution
area if--
(a) the person has applied in accordance
15 with section 201SX; and
(b) the Commissioner is satisfied that--
(i) the event is an excluded event; or
(ii) the land will not be or is not
subject to a growth areas
20 infrastructure contribution under
section 201SA in respect of the
event.
201SZE Certificates issued under this Subdivision
(1) A certificate issued to a person under this
25 Subdivision relating to their liability to pay a
growth areas infrastructure contribution,
other than a GAIC certificate, must--
(a) show the date of issue of the certificate;
and
30 (b) describe the land in respect of which
the contribution is imposed; and
(c) describe the GAIC event in respect of
which the contribution is imposed; and
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(d) in the case of a certificate of release,
state that the person's liability to pay
the contribution has been released; and
(e) in the case of a certificate of deferral
5 state--
(i) that the person's liability to pay
the contribution has been deferred
under Subdivision 3; and
(ii) the date the person elected to
10 defer; and
(f) in the case of a certificate of staged
payment approval, state that the person
has been given approval under section
201SR for staged payment of the whole
15 of the contribution; and
(g) in the case of a certificate of partial
release, state--
(i) that the person's liability to pay
the contribution has been partially
20 released; and
(ii) describe the land that relates to the
stage in respect of which payment
has been made and liability has
been partially released; and
25 (h) in the case of a certificate of exemption,
state that the person is exempt from the
liability to pay the contribution; and
(i) contain the person's name and contact
details; and
30 (j) contain any other information that the
Commissioner thinks appropriate.
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(2) The Commissioner must give to the Growth
Areas Authority a copy of any certificate
issued under this Subdivision, other than a
GAIC certificate.
5 201SZF GAIC certificate
(1) The Commissioner must issue to a person
who has applied in accordance with
section 201SX, a certificate in respect of
land in the contribution area--
10 (a) describing the land; and
(b) showing the amount of a growth areas
infrastructure contribution--
(i) that is due and unpaid in respect
of the land; or
15 (ii) imposed in respect of the land that
has been deferred under
Subdivision 3, including the
interest relating to that
contribution; or
20 (iii) that would be imposed in respect
of a GAIC event if it occurred in
relation to the land in the financial
year of the issue of the certificate;
and
25 (c) showing the date of issue of the
certificate; and
(d) containing the name and contact details
of the person; and
(e) containing any other information that
30 the Commissioner thinks appropriate.
(2) The information contained in a certificate
issued under this section relates only to the
following matters as at the date of the issue
of the certificate--
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(a) matters affecting the land;
(b) matters that are relevant to the amount
of the growth areas infrastructure
contribution that may be imposed in
5 respect of a GAIC event.
201SZG Notice to Registrar regarding registration
of subdivision or transfer of land
(1) This section applies if the Commissioner
issues to a person any of the following
10 certificates that relate to the liability to pay a
growth areas infrastructure contribution in
respect of a transfer of land or a subdivision
of land in the contribution area--
(a) a certificate of release;
15 (b) a certificate of exemption;
(c) a certificate of no GAIC liability;
(d) in the case of a transfer of land, a
certificate of deferral;
(e) in the case of a plan of subdivision, a
20 certificate of staged payment approval.
(2) The Commissioner must give a notice to the
person, which notifies the Registrar of Titles
that (as the case requires)--
(a) an instrument of transfer relating to the
25 land may be accepted for lodgment; or
(b) the requirement under section 22(1)(g)
of the Subdivision Act 1988 has been
met.
(3) A notice under this section must be in a form
30 approved by the Registrar of Titles.
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201SZH Commissioner may seek assistance for
issuing certificates
The Commissioner may seek the assistance
of the Growth Areas Authority for the
5 purposes of deciding whether to issue a
certificate under this Subdivision.
201SZI Certificate not to be taken as an
assessment
A certificate issued by the Commissioner
10 under this Subdivision is not to be taken to
be an assessment for the purposes of Part 10
of the Taxation Administration Act 1997.
Subdivision 6--GAIC to be paid into
Consolidated Fund
15 201SZJ Commissioner to pay GAIC into
Consolidated Fund
The Commissioner must transfer to the
Consolidated Fund as soon as is practicable
any money received in respect of a growth
20 areas infrastructure contribution, including
any interest paid under section 201SP or
201SV and any interest or penalty tax
imposed under Part 5 of the Taxation
Administration Act 1997.
25 Division 3--Exemptions and reductions of
GAIC liability
Subdivision 1--General
201T Definition
In this Division, Board means the Growth
30 Areas Infrastructure Contribution Hardship
Relief Board established under
Subdivision 4.
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Subdivision 2--Exemptions other than
exemptions granted by Governor in Council or
Board
201TA Exemption from paying GAIC if no
5 consideration
(1) No growth areas infrastructure contribution
is payable in respect of a dutiable transaction
relating to land that is made for no
consideration.
10 (2) In this section consideration has the same
meaning as in section 32A of the Duties Act
2000.
201TB Exemption from paying GAIC if duties
exemption would apply
15 (1) No growth areas infrastructure contribution
is payable in respect of a dutiable transaction
relating to land if duty would not be
chargeable in respect of such a transaction
under a provision of the Duties Act 2000
20 specified in subsection (2).
(2) For the purposes of subsection (1), the
provisions of the Duties Act 2000 are
sections 32, 33(2), 33(3), 33(5), 34(1)(a),
34(1)(b), 35(1)(a), 35(1)(b), 35(1)(c), 40, 41,
25 42(1), 42(2), 42(3), 43(3), 44(1), 44(2),
44(3), 44(4), 45, 45A, 46(1), 46(2)(a),
46(2)(b), 46(2)(c), 47(2), 48(a), 48(b), 48(c),
48(ca), 48(d), 48A, 50A, 51, 52, 54(a), 54(b),
55 and 56(1).
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201TC Exemption from paying GAIC for land
dealings involving public authorities and
councils
(1) No growth areas infrastructure contribution
5 is payable in respect of the following
dutiable transactions relating to land--
(a) if land vested in or held by a public
authority or a municipal council--
(i) is surrendered by that authority or
10 council to the Crown; or
(ii) is transferred by that authority or
council to another public authority
or municipal council; or
(iii) is exchanged by that authority or
15 council for land vested in or held
by another public authority or
municipal council;
(b) if land vested in or held by the Director
of Public Transport--
20 (i) is transferred by the Director on
behalf of the Crown to a public
authority or to a municipal
council; or
(ii) is exchanged by the Director on
25 behalf of the Crown for land
vested in or held by a public
authority or a municipal council.
(2) No growth areas infrastructure contribution
is payable in respect of the acquisition of
30 land by a public authority or a municipal
council in accordance with Part 2 of the
Land Acquisition and Compensation Act
1986.
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201TD Exemption for transfer of land by owner
to superannuation fund or to beneficiaries
(1) No growth areas infrastructure contribution
is payable in respect of land that is--
5 (a) transferred to the trustee of a complying
superannuation fund by the owner of
the land; or
(b) transferred from the trustee of that fund
to the beneficiaries of the fund.
10 (2) In this section complying superannuation
fund has the same meaning as in section 3(1)
of the Duties Act 2000.
Subdivision 3--Reductions and exemptions
granted by the Governor in Council or
15 Minister
201TE Governor in Council may grant reduction
or exemption of GAIC in exceptional
circumstances
(1) Subject to subsection (2), a person on whom
20 a growth areas infrastructure contribution is
imposed in relation to land in the
contribution area may apply to the Governor
in Council for a reduction of the whole or
part of the liability to pay that contribution or
25 an exemption from the whole of that
liability.
(2) An application under subsection (1) must be
made before the day on which the
contribution is payable.
30 (3) A person may not apply under subsection (1)
for a reduction or exemption in respect of a
growth areas infrastructure contribution that
has been deferred under Subdivision 3 of
Division 2.
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(4) The Governor in Council, on the
recommendation of the Minister, may grant a
reduction of, or an exemption from, the
liability of a person who has applied in
5 accordance with this section if satisfied that
exceptional circumstances exist.
(5) Despite subsection (4), the Governor in
Council must not grant a reduction or
exemption in respect of liability to pay a
10 growth areas infrastructure contribution that
has been deferred under Subdivision 3 of
Division 2.
(6) Before recommending the grant of a
reduction or exemption under this section,
15 the Minister must consult with the Growth
Areas Authority and the Treasurer.
(7) The Governor in Council may impose
conditions on a reduction or exemption
granted under this section.
20 (8) If a person fails to comply with a condition
imposed on the grant of a reduction or
exemption under this section, the reduction
or exemption is taken never to have been
granted.
25 201TF Reduction of GAIC if agreement to
provide State infrastructure or funds
(1) Subject to subsection (2), a person on whom
a growth areas infrastructure contribution is
imposed in relation to land in the
30 contribution area may apply to the Minister
for a reduction of the whole or part of the
liability to pay that contribution if--
(a) the person or a former owner of the
land has entered into an agreement of a
35 class described in subsection (2); and
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(b) the agreement relates to the provision
of State infrastructure on any part of the
land in respect of which the
contribution is imposed or on any other
5 land in the growth area in which that
land is located.
(2) An application under subsection (1) must be
made before the day on which the
contribution is payable.
10 (3) For the purposes of subsection (1), the
classes of agreements are--
(a) an agreement that was entered into
before the first announcement day
between the person, or a former owner
15 of the land, and an agency for the
person or former owner to provide--
(i) State infrastructure; or
(ii) land for State infrastructure; or
(iii) a combination of State
20 infrastructure and the payment of
money to the agency to provide
State infrastructure; or
(b) an agreement between the person, or a
former owner of the land, and an
25 agency, to pay money to the agency to
provide State infrastructure or land for
State infrastructure that was entered
into--
(i) in the case of type A land, type
30 B-1 land or type B-2 land, on or
after the relevant day for that land
and ending immediately before the
commencement day;
(ii) in the case of type C land, before
35 the relevant day.
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(4) The Minister may grant a reduction of the
whole or part of the liability of a person to
pay a growth areas infrastructure
contribution if the person has applied in
5 accordance with this section.
(5) Despite subsection (4), if the agreement
entered into by a person is of a class
described in subsection (3)(b) and the
contribution amount exceeds $2 million, the
10 Minister may grant a reduction of the
person's liability to pay a growth areas
infrastructure contribution only with the
agreement of the Treasurer.
(6) In this section agency means a public
15 authority or the Director of Public Transport.
201TG Notice of reduction or exemption
(1) If the Governor in Council or the Minister
grants a reduction to a person under this
Subdivision of the person's liability to pay a
20 growth areas infrastructure contribution, the
Minister must give the person a notice which
states--
(a) that the reduction has been granted; and
(b) the proportion of the liability that is
25 reduced; and
(c) that the person is no longer liable to pay
the proportion of the contribution that is
subject to the reduction.
(2) If the Governor in Council grants an
30 exemption to a person under this Subdivision
relating to the person's liability to pay a
growth areas infrastructure contribution, the
Minister must give the person a notice which
states that the person--
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(a) has been granted an exemption from the
liability to pay the contribution; and
(b) is no longer liable to pay the
contribution.
5 Note
If a person is exempted from the liability to pay a
growth areas infrastructure contribution in respect of a
GAIC event, liability may be imposed in respect of
the next GAIC event (see section 201S(1)).
10 (3) A notice given to a person under this section
must--
(a) specify any conditions of any reduction
or exemption from the liability to pay a
growth areas infrastructure contribution
15 that has been granted; and
(b) describe the land in respect of which
the contribution is imposed; and
(c) describe the GAIC event in respect of
which the contribution is imposed; and
20 (d) contain the name and contact details of
the person; and
(e) contain any other information that the
Governor in Council or the Minister
determines to be appropriate.
25 (4) The Minister must forward a copy of a notice
given under this section to the Commissioner
and to the Growth Areas Authority.
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Subdivision 4--Growth Areas Infrastructure
Contribution Hardship Relief Board
201TH Person liable to pay GAIC may apply to
Board for relief
5 (1) Subject to subsection (2), a person on whom
a growth areas infrastructure contribution is
imposed in relation to land in the
contribution area may apply to the Board for
relief from that the liability to pay that
10 contribution.
(2) A person may not apply under subsection (1)
for an exemption in respect of a growth areas
infrastructure contribution that has been
deferred under Subdivision 3 of Division 2.
15 (3) An application for relief must--
(a) be in writing; and
(b) be made before the day on which the
contribution is payable.
(4) Despite subsection (3)(b), if the growth areas
20 infrastructure contribution is imposed in
relation to the issue of a statement of
compliance relating to a plan of subdivision
or an application for a building permit, the
Board may accept an application for relief
25 made after the date on which the contribution
is payable if the Board is satisfied this is
warranted in the circumstances.
201TI Vendor of land subject to GAIC may
apply to Board for relief
30 (1) The vendor of land that is to be transferred
after the commencement day under a
contract for sale of land in the contribution
area that--
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(a) was entered into on or after the relevant
day and before 1 December 2009; and
(b) contains a term requiring the vendor to
pay any growth areas infrastructure
5 contribution that may be imposed in
respect of the transfer--
may apply to the Board to relieve the
purchaser of the land from the liability to pay
a growth areas infrastructure contribution in
10 respect of the transfer of the land.
Note
Under section 50 of the Sale of Land Act 1962, the
purchaser has a right to deduct from the purchase
price of the land transferred under such a contract the
15 amount of the GAIC that is imposed in respect of the
transfer of the land.
(2) An application for relief must--
(a) be in writing; and
(b) be made before the settlement of the
20 contract of sale.
201TJ Relief granted by Board
(1) The Board may grant relief to a person from
the liability to pay a growth areas
infrastructure contribution if a person or
25 vendor has applied in accordance with
section 201TH or 201TI.
(2) In deciding whether to grant relief on an
application under section 201TH, the Board
must take into account any financial hardship
30 to the applicant arising from the imposition
of the growth areas infrastructure
contribution.
(3) In deciding whether to grant relief on an
application under section 201TI, the Board
35 must take into account any financial hardship
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to the vendor arising from the right of the
purchaser under section 50 of the Sale of
Land Act 1962 to deduct from the purchase
price the amount of the growth areas
5 infrastructure contribution imposed on the
purchaser.
(4) The Board may make any one of the
following determinations--
(a) to refuse the application; or
10 (b) to reduce the liability of the person to
pay the growth areas infrastructure
contribution wholly or in part; or
(c) to exempt the person from the whole of
the liability to pay the growth areas
15 infrastructure contribution.
(5) Despite subsection (4)(c), the Board must not
grant an exemption in respect of a growth
areas infrastructure contribution that has
been deferred under Subdivision 3 of
20 Division 2.
(6) Despite subsection (4), the Board must not
grant relief in respect of an application under
section 201TI if there has been settlement of
the contract for sale of the land in respect of
25 which the growth areas infrastructure
contribution is imposed.
(7) The Board may grant relief subject to any
conditions that the Board considers
appropriate.
30 (8) If a person granted relief under this section
fails to comply with any condition imposed
on that grant, the relief is taken never to have
been granted.
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201TK Board must give notice of determination
(1) If the Board refuses an application under
section 201TJ, the Board must give the
person a notice which states that the
5 application is refused.
(2) If the Board grants a reduction under section
201TJ of a person's liability to pay a growth
areas infrastructure contribution, the Board
must give the person a notice which states--
10 (a) that the reduction has been granted; and
(b) the proportion of the liability that is
reduced; and
(c) that the person is no longer liable to pay
the proportion of the contribution that is
15 subject to the reduction.
(3) If the Board grants an exemption under
section 201TJ relating to a person's liability
to pay a growth areas infrastructure
contribution, the Board must give the person
20 a notice which states that--
(a) the exemption has been granted; and
(b) the person is no longer liable to pay the
contribution.
Note
25 If a person is exempted from the liability to pay a
growth areas infrastructure contribution in respect of a
GAIC event, liability may be imposed in respect of
the next GAIC event (see section 201S(1)).
(4) A copy of any notice given under subsection
30 (1), (2) or (3) to a person in respect of their
liability to pay a growth areas infrastructure
contribution must also be given to a vendor
who applied under section 201TI to relieve
the person from the liability.
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(5) A notice given to a person under this section
must--
(a) specify any conditions of a grant of
relief; and
5 (b) describe the land in respect of which
the growth areas infrastructure
contribution is imposed; and
(c) describe the GAIC event in respect of
which the growth areas infrastructure
10 contribution is imposed; and
(d) contain the name and contact details of
the person; and
(e) contain any other information that the
Board thinks appropriate.
15 (6) The Board must forward a copy of a notice
given under this section to the Commissioner
and to the Growth Areas Authority.
201TL Determination of Board not to be taken as
an assessment
20 A determination of the Board under section
201TJ is not to be taken to be an assessment
for the purposes of Part 10 of the Taxation
Administration Act 1997.
201TM Establishment and procedure of Board
25 (1) There is to be a GAIC Hardship Relief
Board.
(2) The Board consists of the following
members--
(a) the Secretary to the Department or his
30 or her nominee;
(b) the Commissioner or his or her
nominee;
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(c) a person selected by the Chief
Executive Officer of the Growth Areas
Authority or his or her nominee from a
panel of 3 persons appointed by the
5 Governor in Council on the
recommendation of the Minister.
(3) Before making a recommendation under
subsection (2)(c), the Minister must consult
with organisations that, in the Minister's
10 opinion, represent persons engaged in the
practice of law or accountancy or the
valuation of land.
(4) The Board may regulate its own proceedings.
Division 4--Powers and duties of Growth
15 Areas Authority, Commissioner and Registrar
of Titles regarding GAIC
201U Growth Areas Authority to keep record of
contribution area
(1) The Growth Areas Authority must keep a
20 record, in accordance with the regulations
(if any), of--
(a) all land that is in the contribution area
from time to time; and
(b) any land that is removed from the
25 contribution area from time to time.
(2) Records kept under subsection (1) may be in
the form of a map or a plan.
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201UA Access to records and information relating
to GAIC
The Growth Areas Authority, in accordance
with the regulations (if any), may make any
5 record kept under section 201U and any
information kept in connection with the
performance of its functions under this Part
available--
(a) to the Commissioner for the purposes
10 of exercising or performing his or her
functions, powers and duties relating to
growth areas infrastructure
contributions under this Part or the
Taxation Administration Act 1997; or
15 (b) to the Secretary to the Department for
the purposes of administering this Part;
or
(c) in connection with the administration of
this Part, including for the purposes of
20 any legal proceedings arising out of the
imposition of a growth areas
infrastructure contribution or a report of
those proceedings; or
(d) in accordance with a requirement
25 imposed under an Act.
201UB Growth Areas Authority to notify the
Registrar of land subject to GAIC
(1) The Growth Areas Authority must lodge
with the Registrar of Titles, an application to
30 record a notification on a folio of the
Register relating to land in respect of which
a growth areas infrastructure contribution
may be payable.
(2) An application under this section must in a
35 form approved by the Registrar of Titles.
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201UC Application to remove recording on land
relating to GAIC
(1) An application to remove a recording of a
notification described under section 201UB
5 must be lodged with the Registrar of Titles
by the Growth Areas Authority if--
(a) the land is no longer in the contribution
area; or
(b) the application under section 201UB to
10 record the notification was made in
error; or
(c) the land is not subject to liability for a
growth areas infrastructure
contribution.
15 (2) An application to remove a recording of a
notification described under section 201UB
must be lodged with the Registrar of Titles
by the Commissioner if he or she--
(a) issues a certificate of partial release or a
20 certificate of release relating to the
land; and
(b) is satisfied that the growth areas
infrastructure contribution that may be
imposed in respect of the land has been
25 fully discharged.
(3) An application under this section must be in
a form approved by the Registrar of Titles.
201UD Registrar to make a recording on land
that may be subject to GAIC
30 The Registrar of Titles, on receiving an
application under section 201UB relating to
land, must record a notification on each folio
of the Register relating to that land indicating
that a growth areas infrastructure
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contribution may be payable in respect of the
land.
201UE Registrar to remove recordings on land
not subject to GAIC
5 The Registrar of Titles must amend the
Register to remove any recording of a
notification on a folio of the Register made
under section 201UD relating to land on
receipt of an application under section
10 201UC relating to that land.
201UF No entitlement to compensation in
connection with Registrar's duties
A person is not entitled to receive from the
Registrar of Titles any damages or
15 compensation for anything done by the
Registrar of Titles in compliance with
section 201UD or 201UE or anything arising
from that compliance.
201UG Registrar not to accept transfer unless
20 accompanied by notice or application
from Commissioner or Growth Areas
Authority
(1) This section applies if there is a recording on
a folio of the Register made under section
25 201UD relating to land indicating that a
growth areas infrastructure contribution may
be payable in respect of that land.
(2) The Registrar of Titles must not accept the
lodgment of an instrument of transfer of the
30 whole or any part of the land unless the
instrument of transfer is accompanied by--
(a) a notice relating to that land issued by
the Commissioner under section
201SZG; or
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(b) an application relating to that land
made under section 201UC by the
Growth Areas Authority or the
Commissioner.
5 Division 5--Growth areas funds
201V Establishment of growth areas funds
(1) There must be established in the Public
Account as part of the Trust Fund--
(a) an account to be known as the Growth
10 Areas Infrastructure Fund; and
(b) an account to be known as the Building
New Communities Fund.
(2) There must be paid into each Fund--
(a) 50% of all money received by the
15 Commissioner in respect of growth
areas infrastructure contributions; and
(b) interest received from the investment of
money in the Fund.
201VA Application of Growth Areas
20 Infrastructure Fund
There must be paid out of the Growth Areas
Infrastructure Fund amounts authorised by
the Minister with the approval of the
Treasurer--
25 (a) to be used to provide financial
assistance for or with respect to the
following matters--
(i) capital works for State funded
infrastructure in any growth area;
30 (ii) the acquisition of land and other
infrastructure necessary or
required for the establishment,
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operation or maintenance of
infrastructure referred to in
subparagraph (i); and
(b) for the payment of any recurrent costs
5 relating to the provision of a new public
transport service in a growth area for a
maximum of 5 years after the
commencement of that service; and
(c) for the payment of the costs and
10 expenses incurred by the Commissioner
as a result of exercising or performing
his or her functions, powers and duties
relating to growth areas infrastructure
contributions.
15 201VB Application of Building New Communities
Fund
(1) There must be paid out of the Building New
Communities Fund amounts authorised by
the Minister--
20 (a) to be used for any of the matters
referred to in section 201VA(a) or
201VA(c); and
(b) for payment of costs and expenses of
the Growth Areas Authority incurred in
25 exercising or performing its functions,
powers and duties under this Act.
(2) The Minister must not authorise the payment
of an amount of $2 million or more from the
Building New Communities Fund for the
30 purpose of particular capital works, except
with the approval of the Treasurer.
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201VC Department and Growth Areas Authority
to report on GAIC and growth area funds
(1) The Department must include in its annual
report of operations under section 45 of the
5 Financial Management Act 1994--
(a) details of the income and expenditure
of the Growth Areas Infrastructure
Fund and the Building New
Communities Fund including details of
10 projects funded from each Fund; and
(b) the balance of each Fund.
(2) The Growth Areas Authority must include in
its annual report of operations under
section 45 of the Financial Management
15 Act 1994 information on the operation of the
GAIC scheme under this Part.
__________________".
10 General regulation-making powers
After section 202(1)(i) of the Planning and
20 Environment Act 1987 insert--
"(ia) matters relating to the administration of
growth areas infrastructure contributions
imposed under Part 9B including--
(i) the manner of keeping records relating
25 to growth areas infrastructure
contributions including land in the
contribution area; and
(ii) access to, or provision of information
contained in, records relating to growth
30 areas infrastructure contributions and
the contribution area; and
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(iii) access to, or the provision of
information contained in, GAIC
certificates that have been issued to
persons; and".
5 11 Fees regulations
After section 203(1)(a) of the Planning and
Environment Act 1987 insert--
"(ab) certificates relating to growth areas
infrastructure contributions issued under
10 Subdivision 5 of Division 2 of Part 9B; and
(ac) any matter relating to a function or duty
performed by the Registrar of Titles under
Part 9B; and".
12 New section 218 inserted
15 After section 217 of the Planning and
Environment Act 1987 insert--
"218 Transitional provision--lower rates of
growth areas infrastructure contributions
(1) Despite section 201SI, the Governor in
20 Council, on the recommendation of the
Minister, may by order fix an amount of
growth areas infrastructure contribution
payable for the 2009/2010 financial year in
respect of any one or more of the types of
25 land referred to in section 201SG that are in
a particular growth area that is lower than the
amount that would have otherwise applied
under section 201SG in respect of that land.
(2) The Minister may make a recommendation
30 under this section only with the agreement of
the Treasurer.
(3) An order made under this section--
(a) must be published in the Government
Gazette; and
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(b) has effect--
(i) if published before the
commencement of section 9 of the
Planning and Environment
5 Amendment (Growth Areas
Infrastructure Contribution)
Act 2009, from that
commencement or any later day
specified in the order; or
10 (ii) if published on or after the
commencement of section 9 of the
Planning and Environment
Amendment (Growth Areas
Infrastructure Contribution)
15 Act 2009 from the day it is
published or any later day
specified in the order.
(4) Words and expressions in this section have
the same meanings as they have in proposed
20 Part 9B.".
13 New Schedule 1 inserted
At the end of the Planning and Environment
Act 1987 insert--
'SCHEDULE 1
25 GROWTH AREAS INFRASTRUCTURE
CONTRIBUTION
PART 1
GENERAL
1 Definitions
30 In this Schedule, words and expressions have
the same meanings as they have in Part 9B.
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2 Treasurer may approve construction
index
(1) The Treasurer may approve, for the purposes
Parts 3 and 4 of this Schedule, a publicly
5 available construction index, which measures
the change over time of prices relating to
new construction in Victoria other than
construction of houses.
(2) The Treasurer must publish in the
10 Government Gazette a construction index
approved under subclause (1) for the
2010/2011 financial year and each
succeeding financial year before 1 June in
the financial year immediately preceding that
15 financial year.
PART 2
Section 201R
INVESTIGATION AREAS
3 Investigation areas
20 For the purposes of Part 9B, the following
areas of land are investigation areas--
(a) investigation area 1--the area of land in
the municipal district of Casey City
Council shown as the investigation area
25 on the plan lodged in the Central Plan
Office and numbered LEGL./09-311;
(b) investigation area 2--the area of land in
the municipal district of Hume City
Council shown as the investigation area
30 on the plan lodged in the Central Plan
Office and numbered LEGL./09-312;
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(c) investigation area 3--the area of land in
the municipal district of Melton Shire
Council shown as the investigation area
on the plan lodged in the Central Plan
5 Office and numbered LEGL./09-313;
(d) investigation area 4--the area of land in
the municipal district of Mitchell Shire
Council shown as the investigation area
on the plan lodged in the Central Plan
10 Office and numbered LEGL./09-314;
(e) investigation area 5--the area of land in
the municipal district of Whittlesea
City Council shown as the investigation
area on the plan lodged in the Central
15 Plan Office and numbered
LEGL./09-315;
(f) investigation area 6--the area of land in
the municipal district of Wyndham City
Council shown as the investigation area
20 on the plan lodged in the Central Plan
Office and numbered LEGL./09-316;
(g) investigation area 7--the area of land in
the municipal district of Melton Shire
Council shown as the investigation area
25 on the plan lodged in the Central Plan
Office and numbered LEGL./09-317.
PART 3
Section 201RG(2)(b)
INDEXATION OF THRESHOLD AMOUNT FOR
30 EXCLUDED BUILDING WORK
4 Indexation of threshold amount for
excluded building work
(1) The threshold amount that is to apply for the
purposes of section 201RG(2)(b) in any
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financial year subsequent to the 2009/2010
financial year is to be determined in
accordance with the following formula--
PTA × A
TA =
B
5 where--
TA is the threshold amount to be
determined, rounded down to the
nearest 2 decimal places;
PTA is the threshold amount that applied in
10 the previous financial year;
A is the sum of the construction index
numbers for the 4 consecutive quarters
of June, September, December and
March occurring immediately before
15 the beginning of the financial year in
respect of which the threshold amount
is to be determined;
B is the sum of the construction index
numbers for the 4 consecutive quarters
20 of June, September, December and
March occurring immediately before
the beginning of the previous financial
year.
Example
25 In the case of a determination of the threshold amount
for the 2010/2011 financial year, "PTA" is the
threshold amount applying in the 2009/2010 financial
year, "A" is the sum of the construction index
numbers for June 2009, September 2009, December
30 2009 and March 2010 and "B" is the sum of the
construction index numbers for June 2008, September
2008, December 2008 and March 2009.
(2) The threshold amount determined under
subclause (1) is to be rounded up or down to
35 the nearest $10 (and, if the amount by which
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the amount to be rounded is $5, is to be
rounded up).
PART 4
Section 201SG(5)(b)
5 MAXIMUM ADJUSTED GROWTH AREAS
INFRASTRUCTURE CONTRIBUTION
5 Maximum adjusted growth areas
infrastructure contribution
(1) The maximum adjusted growth areas
10 infrastructure contribution for the 2010/2011
financial year and each subsequent financial
year for type A land, type B-1 land, type B-2
land or type C land is to be determined in
accordance with the following formula--
PC × A
15 C =
B
where--
C is the maximum adjusted contribution
to be determined, rounded down to the
nearest 2 decimal places;
20 PC is the amount of the adjusted
contribution within the meaning of
section 201SG(5) for that type of land
for the previous financial year;
A is the sum of the construction index
25 numbers for the 4 consecutive quarters
of June, September, December and
March occurring immediately before
the beginning of the financial year in
respect of which the construction index
30 adjusted contribution is to be
determined;
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B is the sum of the construction index
numbers for the 4 consecutive quarters
of June, September, December and
March occurring immediately before
5 the beginning of the previous financial
year.
Example
In the case of a determination of the maximum
adjusted contribution for the 2010/2011 financial
10 year, "PC" is the amount of the contribution for the
2009/2010 financial year, "A" is the sum of the
construction index numbers for June 2009, September
2009, December 2009 and March 2010 and "B" is the
sum of the construction index numbers for June 2008,
15 September 2008, December 2008 and March 2009.
(2) The maximum adjusted growth areas
infrastructure contribution for any type of
land determined under subclause (1) is to be
rounded up or down to the nearest $10 (and,
20 if the amount by which the contribution to be
rounded is $5, is to be rounded up).'.
__________________
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PART 3--AMENDMENTS TO OTHER ACTS
Division 1--Amendments to Building Act 1993
14 New section 18B inserted
See: After section 18A of the Building Act 1993
Act No.
5 126/1993. insert--
Reprint No. 7
as at "18B Notice to Commissioner of State Revenue
16 November
2006
of application
and
amending (1) This section applies if--
Act Nos
26/2001, (a) an application for a building permit
10 24/2006, relates to the carrying out of building
28/2007,
31/2007, work on land in respect of which there
54/2007, is a GAIC recording (within the
4/2008,
36/2008 and meaning of Part 9B of the Planning
46/2008. and Environment Act 1987); and
LawToday:
www.
15 legislation.
(b) the application is not an excluded event
vic.gov.au (within the meaning of section 201RB
of that Act); and
(c) none of the circumstances described in
section 201SA of that Act applies to the
20 land.
(2) The relevant building surveyor, within
14 days after receiving the application, must
give a notice of the application to the
Commissioner of State Revenue referred to
25 in section 62 of the Taxation
Administration Act 1997.
(3) A notice under subsection (2) must contain
the following information--
(a) a description of the land;
30 (b) a description of the building work
specified in the application and the
purpose of the building work;
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s. 15
(c) the date the application was made;
(d) the applicant's name and contact
details;
(e) the name and contact details of any
5 owner of the land, if the applicant is not
the owner;
(f) the estimated value of the building
work specified in the application.".
15 Refusal of building permit
10 After section 24(3) of the Building Act 1993
insert--
"(4) The relevant building surveyor must not
issue a building permit for the carrying out
of building work on land in respect of which
15 there is a GAIC recording (within the
meaning of Part 9B of the Planning and
Environment Act 1987), unless the
applicant produces any of the following
certificates relating to that liability issued by
20 the Commissioner of State Revenue under
that Part--
(a) a certificate of release;
(b) a certificate of exemption;
(c) a certificate of staged payment
25 approval;
(d) a certificate of no GAIC liability.
Note
Under Part 9B of the Planning and Environment
Act 1987, the Commissioner of State Revenue must
30 issue a certificate of release if the person liable to pay
a growth areas infrastructure contribution has been
released from that liability for various reasons,
including the fact that the person has paid the
contribution or had the contribution totally reduced.
35 The Commissioner must also issue a certificate of
561268B.I-11/11/2009 79 BILL LA INTRODUCTION 11/11/2009
Planning and Environment Amendment (Growth Areas Infrastructure
Contribution) Bill 2009
Part 3--Amendments to Other Acts
s. 16
exemption under that section if the person liable to
pay a growth areas infrastructure contribution is
exempt from the liability to pay the contribution.
The Commissioner must also issue a person with a
5 certificate of staged payment approval if the person
has been given approval for the staged payment of the
of the contribution.".
Division 2--Amendment to Project Development and
Construction Management Act 1994
10 16 Exemptions from taxes, rates, charges etc.
See: (1) In section 26 of the Project Development and
Act No.
101/1994. Construction Management Act 1994, after
Reprint No. 4 "rate," (wherever occurring) insert
as at
10 September "contribution,".
2009.
15 LawToday: (2) After section 26(3) of the Project Development
www.
legislation. and Construction Management Act 1994
vic.gov.au insert--
"(4) In this section contribution means a growth
areas infrastructure contribution within the
20 meaning of Part 9B of the Planning and
Environment Act 1987.".
Division 3--Amendments to Sale of Land Act 1962
17 Statement of matters affecting land being sold
See: (1) After section 32(2)(d) of the Sale of Land Act
Act No.
25 6975. 1962 insert--
Reprint No. 13
as at "(da) in the case of land in respect of which there
1 July 2008
and
is a GAIC recording (within the meaning of
amending Part 9B of the Planning and Environment
Act Nos
92/1990,
Act 1987), a warning to the following
30 6/2008 and effect--
12/2008.
LawToday: 'Important notice to purchasers:
www.
legislation. You may be liable to pay a growth areas
vic.gov.au
infrastructure contribution when you
purchase this property. The instrument of
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Contribution) Bill 2009
Part 3--Amendments to Other Acts
s. 17
transfer cannot be lodged for registration
with the Registrar of Titles until the
contribution is paid in full or an exemption
from, or reduction of, the whole or part of
5 the liability to pay the contribution is granted
and any remainder of the contribution is
paid. The transfer may also be exempted
from a growth areas infrastructure
contribution in certain situations. It is in
10 your interest to obtain advice as to any
potential liability before you commit
yourself to buy.';".
(2) In section 32(3)(e) of the Sale of Land Act 1962,
for "approved by the Registrar." substitute
15 "approved by the Registrar;".
(3) After section 32(3)(e) of the Sale of Land Act
1962 insert--
"(f) in the case of land in respect of which there
is a GAIC recording (within the meaning of
20 Part 9B of the Planning and Environment
Act 1987), the following certificates or
notices--
(i) any certificate of release from liability
to pay a growth areas infrastructure
25 contribution imposed in respect of the
land issued under that Part;
(ii) any certificate of exemption from
liability to pay a growth areas
infrastructure contribution imposed in
30 respect of the land issued under that
Part;
(iii) any certificate of no GAIC liability
relating to the land issued under that
Part;
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Contribution) Bill 2009
Part 3--Amendments to Other Acts
s. 18
(iv) any notice given under that Part
providing evidence of the grant of a
reduction of the whole or part of the
liability to pay a growth areas
5 infrastructure contribution imposed in
respect of the land or an exemption
from that liability;
(v) if no certificate or notice of a type
specified in subparagraphs (i) to (iv) is
10 provided, a GAIC certificate relating to
the land issued under that Part.".
18 New section 50 inserted
After section 49 of the Sale of Land Act 1962
insert--
15 "50 Transitional provision--Purchaser may
deduct growth areas infrastructure
contribution from purchase price
(1) This section applies to a contract for the sale
of land in respect of which there is a GAIC
20 recording (within the meaning of Part 9B of
the Planning and Environment Act 1987)
entered into on or after the relevant day for
that land (within the meaning of that Part)
and before 1 December 2009 if--
25 (a) the land is to be transferred after the
commencement of section 9 of the
Planning and Environment
Amendment (Growth Areas
Infrastructure Contribution) Act
30 2009; and
(b) a growth areas infrastructure
contribution is to be imposed in respect
of the transfer; and
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Contribution) Bill 2009
Part 3--Amendments to Other Acts
s. 18
(c) the contract contains a term requiring
the vendor to pay any growth areas
infrastructure contribution that may be
imposed in respect of the transfer.
5 (2) The purchaser under the contract for the sale
of the land, on the settlement of the contract,
may deduct from the purchase price the
amount of the growth areas infrastructure
contribution that the purchaser is liable to
10 pay in respect of the transfer of the land at
the time of the settlement.
(3) The purchaser may deduct an amount from
the purchase price despite any term of the
contract that is inconsistent with the
15 deduction of such an amount.
(4) In this section settlement in relation to a
contract for the sale of land, means the time
at which the purchaser becomes entitled to
possession or to the receipt of rents and
20 profits.
Note
Under Part 9B of the Planning and Environment Act
1987, the vendor, before settlement of a contract for the sale
of land to which this section applies, may apply to the
25 Growth Areas Infrastructure Contribution Hardship Relief
Board established under that Part for relief for the purchaser
from any liability to pay a growth areas infrastructure
contribution to be imposed in respect of the transfer of the
land. If this relief is provided, then at the time of settlement
30 the amount of the contribution that the purchaser is liable to
pay may have been partly or wholly reduced or the
purchaser may have been exempted from paying the whole
of the contribution. In that case the purchaser will only have
the right to deduct the amount of the contribution remaining
35 to be paid (if any) at the time of settlement.".
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Contribution) Bill 2009
Part 3--Amendments to Other Acts
s. 19
Division 4--Amendments to Subdivision Act 1988
19 Statement of compliance with statutory
requirements
See: After section 21(8) of the Subdivision Act 1988
Act No.
5 53/1988. insert--
Reprint No. 6
as at "(9) A Council, within 7 days after issuing a
31 December
2007
statement of compliance under this section
and for a plan of subdivision relating to land in
amending
Act Nos
respect of which there is a GAIC recording
10 2/2008 and (within the meaning of Part 9B of the
6/2008.
LawToday:
Planning and Environment Act 1987),
www. must give a notice to the Commissioner of
legislation.
vic.gov.au
State Revenue referred to in section 62 of the
Taxation Administration Act 1997 that the
15 statement has been issued and a copy of the
statement unless--
(a) the issue of the statement of compliance
is an excluded event (within the
meaning of section 201RB of the
20 Planning and Environment Act
1987); or
(b) any one of the circumstances described
in section 201SA of the Planning and
Environment Act 1987 applies to the
25 land.".
20 When can the Registrar register a plan
In section 22(1) of the Subdivision Act 1988--
(a) in paragraph (f), for "corporation."
substitute "corporation; and";
30 (b) after paragraph (f) insert--
"(g) if there is a GAIC recording in respect
of the land (within the meaning of
Part 9B of the Planning and
Environment Act 1987), the
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Planning and Environment Amendment (Growth Areas Infrastructure
Contribution) Bill 2009
Part 3--Amendments to Other Acts
s. 21
application to register the plan is
accompanied by--
(i) a notice relating to that land issued
by the Commissioner of State
5 Revenue under section 201SZG of
that Act; or
(ii) an application relating to that land
made under section 201UC by the
Growth Areas Authority or the
10 Commissioner.".
Division 5--Amendments to Taxation Administration
Act 1997
21 Definitions
In section 3 of the Taxation Administration Act See:
Act No.
15 1997-- 40/1997.
Reprint No. 4
(a) insert the following definition-- as at
29 February
"contribution means a growth areas 2008
and
infrastructure contribution imposed amending
under Part 9B of the Planning and Act No.
84/2008.
20 Environment Act 1987;"; LawToday:
www.
(b) in the definition of tax, after "levy" insert legislation.
", contribution". vic.gov.au
22 Meaning of taxation laws
After section 4(ca) of the Taxation
25 Administration Act 1997 insert--
"(cb) Part 9B of the Planning and Environment
Act 1987 and any regulations made under
that Act for the purposes of that Part;".
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Planning and Environment Amendment (Growth Areas Infrastructure
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Part 3--Amendments to Other Acts
s. 23
23 Notice of certain joint assessments
In section 14A(1) of the Taxation
Administration Act 1997--
(a) in paragraph (b), for "2005." substitute
5 "2005;";
(b) after paragraph (b) insert--
"(c) Part 9B of the Planning and
Environment Act 1987.".
24 When must Commissioner make a refund?
10 At the end of section 20 of the Taxation
Administration Act 1997 insert--
"(2) Subsection (1)(d) does not apply in respect
of a refund of a contribution paid under
Part 9B of the Planning and Environment
15 Act 1987.".
25 Arrangements for payment of tax
After section 49(5) of the Taxation
Administration Act 1997 insert--
"(6) This section does not apply in respect of the
20 payment of a contribution imposed under
Part 9B of the Planning and Environment
Act 1987 if--
(a) the person liable to pay the
contribution--
25 (i) has been given approval for a
staged payment of that
contribution under that Part; and
(ii) has not failed to comply with any
conditions of the approval; or
30 (b) the payment of the contribution has
been deferred under that Part.".
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Part 3--Amendments to Other Acts
s. 26
26 Period of retention
After section 55(2) of the Taxation
Administration Act 1997 insert--
"(3) In this section the date of completion of the
5 transaction or act in relation to a
contribution imposed under Part 9B of the
Planning and Environment Act 1987,
means the later of the following--
(a) the date of occurrence of the first GAIC
10 event (within the meaning of that Part)
that results in liability to pay the
contribution;
(b) the date for final payment of the
contribution if the person has been
15 granted an approval for the staged
payment of the contribution or the
payment of the contribution has been
deferred under that Part.".
27 Permitted disclosures to permitted persons
20 After section 92(1)(e)(ii) of the Taxation
Administration Act 1997 insert--
"(iia) the Growth Areas Authority established
under Part 3AAB of the Planning and
Environment Act 1987 for the purpose of
25 administering Part 9B of that Act; or
(iib) the Secretary to the Department of Planning
and Community Development for the
purpose of administering Part 9B of the
Planning and Environment Act 1987; or".
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Planning and Environment Amendment (Growth Areas Infrastructure
Contribution) Bill 2009
Part 3--Amendments to Other Acts
s. 28
28 Grounds for objection
After section 97(4) of the Taxation
Administration Act 1997 insert--
"(5) A taxpayer cannot object to an assessment of
5 a contribution imposed in relation to a GAIC
event in respect of land under Part 9B of the
Planning and Environment Act 1987 on
any ground other than the following
grounds--
10 (a) that the folio of the Register relating to
that land was incorrectly recorded with
a notification under section 201UD of
that Act indicating that the land may be
land in respect of which a contribution
15 may be payable;
(b) that the contribution should not have
been imposed as--
(i) the event was an excluded event
within the meaning of section
20 201RB of that Act; or
(ii) the land was not subject to a
contribution under section 201SA
of that Act;
(c) that the area of the land or the amount
25 of the contribution has been calculated
incorrectly;
(d) in the case of a contribution imposed in
respect of a dutiable transaction relating
to land, that an exemption under
30 Subdivision 2 of Division 3 of that Part
applies to that transaction.".
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Contribution) Bill 2009
Part 3--Amendments to Other Acts
s. 29
29 New section 100B inserted
After section 100A of the Taxation
Administration Act 1997 insert--
"100B Objections concerning assessments of
5 growth areas infrastructure contributions
If an objection concerns an assessment of a
contribution imposed under Part 9B of the
Planning and Environment Act 1987, the
Commissioner must consult with the Growth
10 Areas Authority before determining the
objection.".
30 Appropriation of Consolidated Fund
After section 121(2) of the Taxation
Administration Act 1997 insert--
15 "(3) Subsection (1) does not apply in respect of a
an amount paid by the Commissioner
relating to the whole or part of a contribution
paid under Part 9B of the Planning and
Environment Act 1987, in which case the
20 amount is to be paid in equal shares from the
Growth Areas Infrastructure Fund and the
Building New Communities Fund
established under Division 5 of that Part.".
31 Supreme Court--limitation of jurisdiction
25 After section 135(4) of the Taxation
Administration Act 1997 insert--
"(5) It is the intention of sections 5, 12(4), 18(1),
96(2) and 100(4), as they apply on and after
the commencement of section 31 of the
30 Planning and Environment Amendment
(Growth Areas Infrastructure
Contribution) Act 2009, to alter or vary
section 85 of the Constitution Act 1975.".
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Contribution) Bill 2009
Part 3--Amendments to Other Acts
s. 32
Division 6--Amendment to Victorian Civil and
Administrative Tribunal Act 1998
32 Definition of taxing Act
See: In clause 2 of Part 1 in Schedule 1 to the
Act No.
5 53/1998. Victorian Civil and Administrative Tribunal
Reprint No. 6 Act 1998, in the definition of taxing Act, after
as at
1 January paragraph (f) insert--
2009
and "(g) Part 9B of the Planning and Environment
amending
Act Nos
Act 1987;".
46/2008,
76/2008,
78/2008,
6/2009,
14/2009 and
21/209.
LawToday:
www.
legislation.
vic.gov.au
__________________
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Planning and Environment Amendment (Growth Areas Infrastructure
Contribution) Bill 2009
Part 4--Repeal of Amending Act
s. 33
PART 4--REPEAL OF AMENDING ACT
33 Repeal of amending Act
This Act is repealed on 1 October 2011.
Note
5 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).
561268B.I-11/11/2009 91 BILL LA INTRODUCTION 11/11/2009
Planning and Environment Amendment (Growth Areas Infrastructure
Contribution) Bill 2009
Endnotes
ENDNOTES
By Authority. Government Printer for the State of Victoria.
561268B.I-11/11/2009 92 BILL LA INTRODUCTION 11/11/2009
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