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LAND TAX ACT 2005 - NOTES

Version No. 079

No. 88 of 2005
Version incorporating amendments as at
1 July 2024

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Version No. 079

Land Tax Act 2005

No. 88 of 2005

Version incorporating amendments as at
1 July 2024

Endnotes

    1     General information

See www.legislation.vic.gov.au for Victorian Bills, Acts and current Versions of legislation and up-to-date legislative information.

Minister's second reading speech—

Legislative Assembly: 8 September 2005

Legislative Council: 20 October 2005

The long title for the Bill for this Act was "to re-enact and modernise the law relating to land tax, to repeal the Land Tax Act 1958, to amend the Taxation Administration Act 1997 and other Acts and for other purposes."

The Land Tax Act 2005 was assented to on 29 November 2005 and came into operation on 1 January 2006: section 2.

INTERPRETATION OF LEGISLATION ACT 1984 (ILA)

Style changes

Section 54A of the ILA authorises the making of the style changes set out in Schedule 1 to that Act.

References to ILA s. 39B

Sidenotes which cite ILA s. 39B refer to section 39B of the ILA which provides that where an undivided section or clause of a Schedule is amended by the insertion of one or more subsections or subclauses, the original section or clause becomes subsection or subclause (1) and is amended by the insertion of the expression "(1)" at the beginning of the original section or clause.

Interpretation

As from 1 January 2001, amendments to section 36 of the ILA have the following effects:

•     Headings

All headings included in an Act which is passed on or after 1 January 2001 form part of that Act. Any heading inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. This includes headings to Parts, Divisions or Subdivisions in a Schedule; sections; clauses; items; tables; columns; examples; diagrams; notes or forms. See section 36(1A)(2A).

•     Examples, diagrams or notes

All examples, diagrams or notes included in an Act which is passed on or after 1 January 2001 form part of that Act. Any examples, diagrams or notes inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, form part of that Act. See section 36(3A).

•     Punctuation

All punctuation included in an Act which is passed on or after 1 January 2001 forms part of that Act. Any punctuation inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. See section 36(3B).

•     Provision numbers

All provision numbers included in an Act form part of that Act, whether inserted in the Act before, on or after 1 January 2001. Provision numbers include section numbers, subsection numbers, paragraphs and subparagraphs. See section 36(3C).

•     Location of "legislative items"

A "legislative item" is a penalty, an example or a note. As from 13 October 2004, a legislative item relating to a provision of an Act is taken to be at the foot of that provision even if it is preceded or followed by another legislative item that relates to that provision. For example, if a penalty at the foot of a provision is followed by a note, both of these legislative items will be regarded as being at the foot of that provision. See section 36B.

•     Other material

Any explanatory memorandum, table of provisions, endnotes, index and other material printed after the Endnotes does not form part of an Act.
See section 36(3)(3D)(3E).

    2     Table of Amendments

This publication incorporates amendments made to the Land Tax Act 2005 by Acts and subordinate instruments.

–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

Duties and Land Tax Acts (Amendment) Act 2005, No. 85/2005

Assent Date:

29.11.05

Commencement Date:

Ss 22–31 on 1.1.06: s. 2(3)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Land Tax Act 2005, No. 88/2005

Assent Date:

29.11.05

Commencement Date:

Sch. 3 cl. 9(2) inserted on 1.1.06 by No. 85/2005 s. 31: s. 2(3)

Note:

Sch. 3 cl. 9(2) provided that Sch. 3 cl. 9 expired on 31.12.07

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Disability Act 2006, No. 23/2006

Assent Date:

16.5.06

Commencement Date:

S. 245 on 1.7.07: s. 2(3)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation (Reductions and Concessions) Act 2006, No. 38/2006

Assent Date:

20.6.06

Commencement Date:

Ss 8, 9 on 21.6.06: s. 2

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Mineral Resources Development (Sustainable Development) Act 2006, No. 63/2006

Assent Date:

29.8.06

Commencement Date:

S. 61(Sch. item 20) on 30.8.06: s. 2(1)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation Legislation (Miscellaneous Amendments) Act 2006, No. 84/2006

Assent Date:

10.10.06

Commencement Date:

Ss 12, 13 on 1.7.06: s. 2(3); ss 8–11 on 11.10.06: s. 2(1)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Water (Governance) Act 2006, No. 85/2006

Assent Date:

17.10.06

Commencement Date:

S. 173(Sch. 1 item 3) on 1.7.07: s. 2(3)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation and Gambling Legislation Amendment (Budget Measures) Act 2007, No. 22/2007

Assent Date:

12.6.07

Commencement Date:

S. 6(1)(3) on 1.5.07: s. 2(2); ss 7, 8 on 13.6.07: s. 2(1); s. 6(2) on 1.1.08: s. 2(4)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Payroll Tax Act 2007, No. 26/2007

Assent Date:

26.6.07

Commencement Date:

S. 112 on 1.7.07: s. 2(1)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Statute Law Revision Act 2007, No. 28/2007

Assent Date:

26.6.07

Commencement Date:

S. 3(Sch. item 37) on 27.6.07: s. 2(1)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation and Accident Compensation Acts Amendment Act 2007, No. 68/2007

Assent Date:

11.12.07

Commencement Date:

Ss 8–20 on 12.12.07: s. 2

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Relationships Act 2008, No. 12/2008

Assent Date:

15.4.08

Commencement Date:

S. 73(1)(Sch. 1 item 34) on 1.12.08: s. 2(2)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation Acts Amendment Act 2008, No. 31/2008

Assent Date:

17.6.08

Commencement Date:

Ss 17(1), 18, 19 on 18.6.08: s. 2(1); s. 17(2) on 1.1.09: s. 2(4)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Public Health and Wellbeing Act 2008, No. 46/2008

Assent Date:

2.9.08

Commencement Date:

S. 279 on 1.1.10: s. 2(2)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Health Services Legislation Amendment Act 2008, No. 79/2008

Assent Date:

11.12.08

Commencement Date:

S. 18 on 31.3.09: Government Gazette 19.2.09 p. 328

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Relationships Amendment (Caring Relationships) Act 2009, No. 4/2009

Assent Date:

10.2.09

Commencement Date:

S. 37(Sch. 1 item 16) on 1.12.09: s. 2(2)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation Acts Amendment Act 2009, No. 37/2009

Assent Date:

30.6.09

Commencement Date:

S. 14 on 1.1.06: s. 2(3)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation Acts Further Amendment Act 2009, No. 83/2009

Assent Date:

8.12.09

Commencement Date:

Ss 4, 5 on 1.1.06: s. 2(3); ss 6–14 on 9.12.09: s. 2(4)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Valuation of Land Amendment Act 2009, No. 94/2009

Assent Date:

15.12.09

Commencement Date:

S. 33 on 1.5.10: s. 2(2)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation Acts Amendment Act 2010, No. 36/2010

Assent Date:

15.6.10

Commencement Date:

S. 12 on 1.1.11: s. 2(3)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Supported Residential Services (Private Proprietors) Act 2010, No. 49/2010

Assent Date:

24.8.10

Commencement Date:

S. 230 on 1.7.12: s. 2(2)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Victorian Urban Development Authority Amendment (Urban Renewal Authority Victoria) Act 2011, No. 35/2011

Assent Date:

5.7.11

Commencement Date:

S. 19 on 25.10.11: Special Gazette (No. 342) 25.10.11 p. 1

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation Acts Further Amendment Act 2011, No. 69/2011

Assent Date:

29.11.11

Commencement Date:

Ss 27–36 on 30.11.11: s. 2(1)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation and Other Acts Amendment Act 2012, No. 76/2012

Assent Date:

4.12.12

Commencement Date:

Ss 3–18 on 5.12.12: s. 2(1)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation and Financial Legislation Amendment Act 2013, No. 69/2013

Assent Date:

19.11.13

Commencement Date:

Ss 14–16 on 20.11.13: s. 2(1)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Mental Health Act 2014, No. 26/2014

Assent Date:

8.4.14

Commencement Date:

S. 455(Sch. item 19) on 1.7.14: s. 2(1)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Building a Better Victoria (State Tax and Other Legislation Amendment) Act 2014, No. 40/2014

Assent Date:

17.6.14

Commencement Date:

S. 18 on 12.12.07: s. 2(2); ss 13–17, 19–26 on 18.6.14: s. 2(1); ss 27, 28 on 1.12.14: s. 2(6)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation Acts Amendment Act 2015, No. 26/2015

Assent Date:

29.6.15

Commencement Date:

Ss 25–38 on 30.6.15: s. 2(1)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation and Other Acts Amendment Act 2016, No. 40/2016

Assent Date:

28.6.16

Commencement Date:

Ss 18, 19, 21–30 on 29.6.16: s. 2(1); s. 20 on 1.1.17: s. 2(3)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation Acts Further Amendment Act 2016, No. 66/2016

Assent Date:

15.11.16

Commencement Date:

Ss 3–5 on 1.1.17: s. 2(2)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Urban Renewal Authority Victoria Amendment (Development Victoria) Act 2017, No. 10/2017

Assent Date:

27.3.17

Commencement Date:

S. 35 on 1.4.17: Special Gazette (No. 94) 27.3.17 p. 1

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation Acts Amendment Act 2017, No. 28/2017

Assent Date:

27.6.17

Commencement Date:

Ss 50–67 on 1.1.18: s. 2(4)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation Acts Further Amendment Act 2017, No. 67/2017

Assent Date:

19.12.17

Commencement Date:

Ss 10–25, 76, 77 on 20.12.17: s. 2(4)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation Acts Amendment Act 2018, No. 22/2018

Assent Date:

13.6.18

Commencement Date:

S. 25 on 1.1.18: s. 2(2)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Disability Service Safeguards Act 2018, No. 38/2018 (as amended by No. 19/2019)

Assent Date:

28.8.18

Commencement Date:

Ss 315, 316 on 1.7.19: Special Gazette (No. 254) 25.6.19 p. 1

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Guardianship and Administration Act 2019, No. 13/2019

Assent Date:

4.6.19

Commencement Date:

S. 221(Sch. 1 item 26) on 1.3.20: s. 2(2)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation Acts Amendment Act 2019, No. 17/2019

Assent Date:

18.6.19

Commencement Date:

Ss 35–46 on 19.6.19: s. 2(1)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation Acts Further Amendment Act 2019, No. 46/2019

Assent Date:

19.11.19

Commencement Date:

Ss 15−27, 29 on 20.11.19: s. 2(1)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Local Government Act 2020, No. 9/2020

Assent Date:

24.3.20

Commencement Date:

S. 390(Sch. 1 item 60) on 6.4.20: Special Gazette (No. 150) 24.3.20 p. 1

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation Acts Amendment Act 2020, No. 47/2020

Assent Date:

15.12.20

Commencement Date:

Ss 37–61 on 16.12.20: s. 2

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation and Mental Health Acts Amendment Act 2021, No. 22/2021

Assent Date:

16.6.21

Commencement Date:

Ss 20, 25–37 on 1.7.21: s. 2(1)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Social Services Regulation Act 2021, No. 37/2021 (as amended by No. 40/2022)

Assent Date:

21.9.21

Commencement Date:

S. 395 on 1.7.24: s. 2(2)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Windfall Gains Tax and State Taxation and Other Acts Further Amendment Act 2021, No. 52/2021

Assent Date:

30.11.21

Commencement Date:

Ss 55–64 on 1.12.21: s. 2(1)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation and Treasury Legislation Amendment Act 2022, No. 23/2022

Assent Date:

15.6.22

Commencement Date:

Ss 17–21, 23–26 on 1.7.22: s. 2(2)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Mental Health and Wellbeing Act 2022, No. 39/2022

Assent Date:

6.9.22

Commencement Date:

S. 843 on 1.9.23: s. 2(2)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Residential Tenancies, Housing and Social Services Regulation Amendment (Administration and Other Matters) Act 2022, No. 40/2022

Assent Date:

6.9.22

Commencement Date:

S. 8 on 20.6.23: s. 2(4)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

Disability and Social Services Regulation Amendment Act 2023, No. 9/2023

Assent Date:

23.5.23

Commencement Date:

S. 258 on 1.7.24: s. 2(3)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation Acts Amendment Act 2023, No. 18/2023

Assent Date:

27.6.23

Commencement Date:

Ss 25–55 on 28.6.23: s. 2(3)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation Acts and Other Acts Amendment Act 2023, No. 38/2023

Assent Date:

12.12.23

Commencement Date:

Ss 47, 48 on 13.12.23: s. 2(1); ss 37–46 on 1.1.24: s. 2(2)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

State Taxation Amendment Act 2024, No. 22/2024

Assent Date:

4.6.24

Commencement Date:

Ss 6–11 on 1.1.24: s. 2(3)

Current State:

This information relates only to the provision/s amending the Land Tax Act 2005

–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

    3     Explanatory details

No entries at date of publication.


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