State Taxation Acts Further Amendment Act 2017 (Vic)

Thursday 21 December 2017 @ 8.46 a.m. | Industrial Law | Legal Research | Taxation

Tuesday, 19 December 2017, the State Taxation Acts Further Amendment Act 2017 [Victoria] (the "Act”) was assented. The main purposes of the Act, as per section 1, are:

  1. to amend the Congestion Levy Act 2005 in relation to exemptions for certain parking spaces; and
  2. to amend the Duties Act 2000 in relation to—
    1. the imposition of foreign purchaser additional duty on a dutiable transaction to which a concession applies; and
    2. the calculation of the first home buyer concession; and
  3. to amend the Fire Services Property Levy Act 2012 in relation to the service of documents; and
  4. to amend the Land Tax Act 2005—
    1. in relation to the absentee owner surcharge; and
    2. to make further provision for the circumstances in which certain land is exempt; and
  5. to amend the Payroll Tax Act 2007 in relation to the declaration by the Treasurer of organisations to be approved group training organisations; and
  6. to amend the Taxation Administration Act 1997—
    1. in relation to permitted disclosures of information; and
    2. to make further provision for the service of documents; and
  7. to amend the Unclaimed Money Act 2008 in relation to the service of documents; and
  8. to amend the Valuation of Land Act 1960—
    1. to provide for general valuations to be made each year; and
    2. to provide for the valuer-general to conduct all valuations under that Act, unless a council nominates to cause a general valuation to be made; and
  9. to amend the Victorian Civil and Administrative Tribunal Act 1998 in relation to the taxing Acts to which that Act applies; and
  10. to amend certain other Acts as a consequence of the amendments made to the Valuation of Land Act 1960 by this Act.

The Bill

The Act was enacted from the State Taxation Acts Further Amendment Bill 2017, as passed by both houses of the Victorian Government on 14 December 2017. In its second reading speech in the Victorian Legislative Assembly, Mr Pallas, Treasurer, highlighted the significance of the legislation being presented:

“The amendments being made by this bill will support effective and sustainable tax administration by continuing to improve Victoria's revenue and valuation laws. The bill clarifies the operation of a number of tax laws by correcting technical or drafting defects and removing anomalies, ensures that the State Revenue Office is positioned to meet the expectations of government and the community by maintaining best practice tax administration and provides for a cost effective valuation process in Victoria.


The passage of this bill will ensure that Victoria maintains best practice tax administration, confirms the intention behind various taxation laws and will introduce a robust and cost-effective valuation process in Victoria.”

One area of taxation that the Act aims to improve is in the area of creating jobs and supporting the employment of new apprentices and trainees. As per the second reading speech:

“The Payroll Tax Act 2007 currently exempts wages paid to a new entrant by an organisation declared to be an approved group training organisation (GTO). The new entrant must be employed by the GTO in accordance with the requirements of an approved training scheme. This bill makes amendments that will extend the types of organisations that can be declared to be an approved GTO to include 'for-profit' organisations who employ new entrant apprentices under an approved training scheme. This measure will reduce the payroll tax liability of for-profit GTOs that engage in the recruitment and on-hiring of apprentices and trainees, thereby encouraging the take-up and placement of apprentices and trainees.”

Another area proposed to be improved by the amending Act is in the digital environment, particularly with regards to digital channels of tax management [2R Speech]:

“As part of a general move towards a fully digital environment, the State Revenue Office is looking to provide taxpayers with alternative digital channels to manage their tax affairs. The amendments in this bill to the Taxation Administration Act 1997 will enable the State Revenue Office to serve an assessment or other documents by notifying the taxpayer electronically (i.e. by SMS or email) of an assessment or document available for retrieval by the taxpayer via a secure internet site maintained by the State Revenue Office. Other amendments to the Taxation Administration Act 1997, Unclaimed Money Act 2008 and Fire Services Property Levy Act 2012 will ensure consistency with administrative and postal changes in the servicing of documents and payments, repeal a redundant provision previously enacted to deliver an online duty 'look up' service that is no longer required and update references to certain state and federal departments and agencies.”

The Act

The Act is divided into a number of parts, each dealing with the amendments of a particular Act. Part 2 deals with the Congestion Levy Act 2005, Part 3 deals with the Duties Act 2000, Part 4 deals with the Fire Services Property Levy Act 2012, Part 5 deals with the Land Tax Act 2005 and Part 6 deals with the Payroll Tax Act 2007, etc. 

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State Taxation Acts Further Amendment Act 2017: Act, Bill, Second Reading Speech and Explanatory Material as published on Timebase, LawOne.

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