Land Tax Regulations 2005

Authorised by the Chief Parliamentary Counsel i Authorised Version No. 003 Land Tax Regulations 2005 S.R. No. 178/2005 Authorised Version as at 3 April 2013 TABLE OF PROVISIONS Regulation Page 1 Objective 1 2 Authorising provision 1 3 Commencement 1 4 Definition 1 5 Notice of Acquisition 1 6 Certificate as to land tax due 2 ═══════════════ ENDNOTES 3 1. General Information 3 2. Table of Amendments 4 3. Explanatory Details 5 Authorised by the Chief Parliamentary Counsel 1 Authorised Version No. 003 Land Tax Regulations 2005 S.R. No. 178/2005 Authorised Version as at 3 April 2013 1 Objective The objective of these Regulations is to prescribe matters and things necessary to give effect to the Land Tax Act 2005. 2 Authorising provision These Regulations are made under section 107 of the Land Tax Act 2005. 3 Commencement These Regulations come into operation on 1 January 2006. 4 Definition In these Regulations— the Act means the Land Tax Act 2005. 5 Notice of Acquisition For the purposes of section 103 of the Act— (a) the prescribed person for the receipt of the notice is the Registrar of Titles; (b) the prescribed period within which the notice must be given is one month after the acquisition of the land; Authorised by the Chief Parliamentary Counsel S.R. No. 178/2005 Land Tax Regulations 2005 2 (c) the prescribed information that must be contained in the notice is the particulars that would be set out in regulation 15(2) of the Local Government (General) Regulations 20041 if in paragraph (a)(vii) of that regulation for "(for the purpose of preparing voters rolls)" there were substituted "(for State Revenue Office data matching purposes)"; (d) the prescribed manner for giving the notice is in writing. 6 Certificate as to land tax due The prescribed fee for a certificate under section 105 of the Act is— (a) $20; or (b) $15, if the application for the certificate is made using the Land Tax Clearance certificate Online system which is accessed on State Revenue Office's website (www.sro.vic.gov.au). ═══════════════ r. 6 Authorised by the Chief Parliamentary Counsel S.R. No. 178/2005 Land Tax Regulations 2005 3 ENDNOTES 1. General Information The Land Tax Regulations 2005, S.R. No. 178/2005 were made on 20 December 2005 by the Lieutenant-Governor, having assumed the administration of the government of the State, with the advice of the Executive Council, under section 107 of the Land Tax Act 2005, No. 88/2005 and came into operation on 1 January 2006: regulation 3. The Land Tax Regulations 2005 will sunset 10 years after the day of making on 20 December 2015 (see section 5 of the Subordinate Legislation Act 1994). Endnotes Authorised by the Chief Parliamentary Counsel S.R. No. 178/2005 Land Tax Regulations 2005 4 2. Table of Amendments There are no amendments made to the Land Tax Regulations 2005 by statutory rules, subordinate instruments and Acts. Endnotes Authorised by the Chief Parliamentary Counsel S.R. No. 178/2005 Land Tax Regulations 2005 5 3. Explanatory Details 1 Reg. 5(c): S.R. No. 130/2004. Endnotes