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STATE TAX LAWS AMENDMENT (BUDGET AND OTHER MEASURES) ACT 2013 (NO. 41 OF 2013) - SECT 30

New section 9A inserted

After section 9 of the Fire Services Property Levy Act 2012 insert

        " 9A     Single farm enterprise exemption

    (1)     A person may apply to a collection agency for an exemption from the liability to pay the fixed charge part of the levy amount in respect of a parcel of leviable land if—

        (a)     the parcel is one of 2 or more parcels of leviable land that is farm land within the meaning of section 2(1) of the Valuation of Land Act 1960 , or would be farm land if it were 2 hectares or more in area; and

        (b)     those parcels constitute a single farm enterprise; and

        (c)     an exemption is not claimed in respect of at least one of those parcels; and

        (d)     in the case of a single farm enterprise which is occupied by more than one person, an exemption is not claimed in respect of more than one principal place of residence.

    (2)     An application made to a collection agency under subsection (1) must be in the form and made within the period—

        (a)     specified in a direction of the Minister made under section 72; or

        (b)     if the Minister has not made a direction for the purposes of this section, specified by the relevant collection agency.

    (3)     A collection agency may require an applicant for an exemption under this section to give further particulars, or to verify particulars, in respect of the person's application.

    (4)     A person who has made an application for, or who has been granted, an exemption under this section must advise all relevant collection agencies of any change in circumstances that could affect the person's eligibility for an exemption under this section.

    (5)     In this section—

"single farm enterprise" means 2 or more parcels of leviable land—

        (a)     which—

              (i)     are farm land; and

              (ii)     are farmed as a single enterprise; and

              (iii)     are occupied by the same person or persons—

whether or not the parcels of land are contiguous or are located in the same municipal district; or

        (b)     which—

              (i)     as to all the properties except one, are farm land farmed as a single enterprise occupied by the same person or persons; and

              (ii)     as to one property contiguous with at least one of the other properties, is the principal place of residence of that person or one of those persons.".



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