Victorian Numbered Acts

STATE TAXATION ACTS FURTHER AMENDMENT ACT 2019 (NO. 46 OF 2019) - SECT 17

    (1)     In section 34C(1) of the Land Tax Act 2005 —

        (a)     after "tax year by" insert "any one or more of the following";

        (b)     in paragraph (a), for "owner; or" substitute "owner;";

        (c)     in paragraph (b), for "occupant; or" substitute "occupant;".

    (2)     After section 34C(2) of the Land Tax Act 2005 insert —

    "(2A)     For the purposes of this Division, residential land referred to in section 34B(2A) is vacant in a tax year if, at the end of the year preceding the tax year, the residence has been uninhabitable for 2 years or more.".

    (3)     After section 34C(4) of the Land Tax Act 2005 insert —

    "(4A)     Despite subsection (2A), residential land referred to in section 34B(2A) is not vacant in a tax year if the Commissioner is satisfied there is an acceptable reason for the residence not having been made habitable.".