Source: http://www.legislation.nsw.gov.au/fullhtml/inforce/act+106+2000+sec.6+0+Y
Timestamp: 2013-05-18 17:29:17
Document Index: 386966741

Matched Legal Cases: ['art 1', 'art 1', 'art 1', 'art 1', 'art 4', 'art 4', 'art 4', 'art 4', 'art 6', 'art 3', 'art 2', 'art 3', 'art 3', 'art 8', 'art 1', 'art 5', 'art 7', 'art 7', 'art 10', 'art 3', 'art 12', 'art 11', 'art 12', 'art\n1', 'art\n1']

Valuation of Land Amendment Act 2000 No 106
Repealed version for 13 December 2000 to 28 November 2002 (accessed 19 May 2013 at 03:29).
2002 No 112, Sch 3 with effect from
File last modified 1 December 2002.
3 Amendment of Valuation of
Land Act 1916 No 2
4 Further amendment of Valuation of Land Act 1916 No 2 by
way of statute law revision
5 Amendment of Land Tax
6 Amendment of other Acts and instruments
Schedule 1 Amendment of Valuation of Land Act 1916
Schedule 2 Further amendment of Valuation of Land Act 1916 by way of
Schedule 3 Amendment of Land Tax Management Act
Schedule 4 Amendment of other Acts and instruments
An Act to amend the Valuation of
Land Act 1916 with respect to the valuation of land, to make
consequential amendments to the Land Tax
Management Act 1956 and certain other Acts and instruments,
and for other purposes.1 Name of ActThis Act is the Valuation of
Land Amendment Act 2000.2 CommencementThis Act commences on a day or days to be appointed by
proclamation.3 Amendment of Valuation of
Land Act 1916 No 2The Valuation of Land Act
1916 is amended as set out in Schedule
1.4 Further amendment of Valuation of Land Act 1916 No 2 by
way of statute law revisionThe Valuation of Land Act
1916 is further amended as set out in Schedule
2.5 Amendment of Land Tax
3.6 Amendment of other Acts and instrumentsEach Act and instrument referred to in Schedule 4 is amended as
set out in that Schedule.Schedule 1 Amendment of Valuation of Land Act 1916(Section 3)[1] Section 4 DefinitionsOmit the definition of General valuation from
section 4 (1).Insert instead: general valuation means a valuation referred to
in section 14A (1).[2] Section 4 (1)Insert in alphabetical order: rating or taxing authority means a rating or
taxing authority referred to in section 47 (1).Register of Land Values means the Register of
Land Values referred to in section 14CC.valuing year means the year commencing 1
July.[3] Section 4 (1), definition of “roll” or
“valuation roll”Omit the definition.[4] Section 4 (1), definition of “valuation
recommendation”Omit “14B”. Insert instead
“13H”.[5] Section 4 (1A)Insert after section 4 (1): (1A) In this Act, a reference to land includes a reference to a stratum
comprises a stratum.[6] Section 7D Valuer-General not required to determine
certain valuationsOmit “a valuation roll” wherever
occurring.Insert instead “the Register of Land
Values”.[7] Section 7D (3)Omit “the valuation roll”.Insert instead “the Register of Land
Values”.[8] Sections 7E, 7F, 7G, 7H, 7I, 7J and 7KOmit the sections.[9] Section 8 Valuer-GeneralOmit “valuation rolls and lists under this Act” from
section 8 (4) (c).Insert instead “the Register of Land
Values”.[10] Section 9 Functions of Valuer-GeneralOmit “valuation rolls and lists under this Act” from
section 9 (1) (a).Insert instead “the Register of Land
Values”.[11] Section 9 (1) (b)Omit “such rolls, lists and databases”.Insert instead “the Register of Land
Values”.[12] Sections 14 and 14AOmit the sections.[13] Section 14B Recommendations for valuationsRenumber section 14B as section 13H and transfer it to the end of
Part 1A.[14] Part 1BInsert after Part 1A: Part 1B Valuation of landDivision 1 Land to be valued14A Valuer-General to ascertain land values(1) The land value of each parcel of land in New South Wales, other
is to be ascertained each year.(2) The Valuer-General may at any time value lands of the Crown,
either on his or her own initiative or on the application of:(a) a rating or taxing authority, or
(b) the public authority by or on whose behalf the land is
(3) The Valuer-General may at any time value land within the Western
Division, either on his or her own initiative or on the application of:(a) a rating or taxing authority, or
(b) the Western Lands Commissioner.
(4) The Valuer-General may separately value different parts of the
that Act, or a conservation agreement under Division 7 of Part 4 of that Act,
the Valuer-General is to make a valuation of the land affected by the order,
revocation or proclamation.(2) Despite any other provision of this Act, the Valuer-General must
EPI(1) Land that is heritage restricted on the date by
reference to which its land value is to be determined is to have its land
value determined on the basis of the following assumptions:(a) that the land may be used only for the purpose, if any, for which
(2) Land is heritage restricted as at a particular
date if the Valuer-General has determined that it would be reasonable to make
the assumptions referred to in subsection (1) in respect of the land as at
that date because of any provision of a planning instrument concerned with the
heritage significance or heritage value of the land or any building, work or
other thing on or in the land.(3) The Valuer-General may, and on the application of the owner of
Register under that Act.14H Valuing rent-controlled land(1) Land that is rent-protected is to have its land
value determined taking into account any restriction imposed by the Landlord and Tenant (Amendment) Act
the land may be let.(2) Land is rent-protected if the Valuer-General
has determined that a fair rent is applicable to any premises or part of
premises on the land under the Landlord and
Tenant (Amendment) Act 1948.(3) The Valuer-General may, and on the application of the owner of
Valuer-General may request.14I Valuing Crown lease restricted land(1) Land that is Crown lease restricted is to have
its land value determined taking into account the restrictions on the
disposition or manner of use that apply to the land by reason of its being the
subject of the lease concerned.(2) Land is Crown lease restricted if it is subject
to a lease referred to in section 58F.14J Deduction of allowances(1) In determining the land value of land, there is to be deducted the
apply cumulatively.14K Assumption as to physical condition of land(1) For the purpose of valuing any land, it is to be assumed:(a) that the physical condition of the land, and of any other land,
(b) that the manner in which any other land may be
relates.14M No allowance in certain cases(1) No allowance is to be ascertained under this Division if:(a) the owner of the land was not the owner of the land when the
(b) the profitable expenditure was incurred by an occupier or lessee
of the land, and the occupancy or lease has been transferred or surrendered or
has expired since that expenditure was incurred, or
any building or structure has been erected or any works have been carried out
on the land, or
(d) the profitable expenditure was incurred more than 15 years before
the date by reference to which the land value is being
(2) Subsection (1) (c) does not apply to an allowance in respect of a
stratum.14N Allowance not to exceed cost of improvementsThe amount of an allowance for profitable expenditure is not to
ground that is relevant to the decision concerned.Division 4 Allowances for subdivision14S DefinitionIn this Division, subdivider, in relation to a
lot in a deposited plan, means the person who, immediately before the
registration of the plan, owned all the land comprising the lots in the
plan.14T Lots which qualify for subdivision allowance(1) A lot in a deposited plan qualifies for an allowance for
applicable to the lot.(2) The discount from sale price, in relation to
lots in a deposited plan, means the amount (if any) that in the opinion of the
Valuer-General is the difference between:(a) the total of the land values of the lots had they been sold
3 years have passed since the deposited plan was
years have passed since the deposited plan was
factor for that land value.14BB Definitions(1) For the purposes of this Division:mixed development land means a parcel of land
occupied or used solely as the site of one or more buildings
comprising:(a) one, or more than one, flat, and
non-residential land means:(a) a parcel of land that is not residential land or mixed development
residential land means:(a) a parcel of land occupied or used solely as the site of one single
motel, guest- house, backpacker hostel, nursing home or other form of
buildings comprising one, or more than one, office is not mixed
development land by reason only that it comprises (in addition) one,
or more than one, flat, if the flat is, or the flats are, intended for use for
the purpose of accommodating a person or persons responsible for the security
or maintenance of the building or buildings.(3) For the purposes of the definition of mixed development
be.(5) For the purposes of paragraph (b) of the definition of
residential land in subsection (1), land is used for
primary production if it is used primarily for:(a) the cultivation of the land for the purpose of selling the produce
one valuation, pursuant to this Act.(7) In this section:flat means a room or a suite of rooms:(a) occupied or used as a separate dwelling, or
1993.inn has the same meaning as it has in the
1968.office means a room or a suite of rooms:(a) separately occupied or used for a commercial, industrial or
1993.single dwelling means a house:(a) occupied or used as a separate dwelling, or
as a shop and dwelling.strata lot means a lot as defined in section 5
(1) of the Strata Schemes (Freehold
Development) Act 1973 or section 4 (1) of the Strata Schemes (Leasehold Development) Act
[15] Section 15 Forms to be sent out by
Valuer-GeneralOmit “14B” from section 15 (2A). Insert instead
“13H”.[16] Section 15 (4)Omit “or valuation roll”.[17] Sections 16–19Omit the sections.[18] Section 19B Valuation upon land becoming ratable on or
after 1 July 1977Omit “has no valuation in the roll” from section 19B
(1).Insert instead “there is no valuation for it in the Register
of Land Values”.[19] Section 19B (4)Omit the subsection. Insert instead: (4) Land that becomes ratable is to be valued, for the purposes of any
[20] Section 20 Valuation on applicationOmit “the valuation roll” from section 20
(4).Insert instead “the Register of Land
Values”.[21] Section 20 (5)–(7)Insert after section 20 (4): (5) On making a valuation of land under this section, the
certificate.[22] Section 27 Where lands are to be separately
valuedInsert after section 27 (4): (4A) Land that is required to be separately valued under this section
[23] Section 27B Lots in subdivisions to be separately
valuedOmit section 27B (6). Insert instead: (6) Land that is required to be separately valued under this section
[24] Section 29 Notice of valuations to ownerOmit section 29 (1), (2) and (3). Insert instead: (1) On furnishing a valuation list to the council of a local
[25] Section 29 (3A)Omit “, (2) or (3)”.[26] Section 29 (3B)Omit “subsection (2)”. Insert instead
“subsection (1) (b), (c) or (d)”.[27] Section 29 (3C)Insert after section 29 (3B): (3C) In subsections (3A) and (3B), a reference to a valuation includes
factor.[28] Section 31 Objection by rating or taxing
authorityInsert after section 31 (2): (3) In this section, a reference to a valuation includes a reference
factor.[29] Section 33Omit the section. Insert instead: 33 Form of objectionAn objection under this Part must be in writing, must specify the
grounds on which it is made and must identify, and be signed by or on behalf
of, the objector.[30] Section 34 Grounds of objectionInsert after section 34 (2): (2A) In either case, an objection against the Valuer-General’s
determined.[31] Sections 35, 35A, 35B, 35C, 36Omit sections 35 and 36. Insert instead: 35 Time for lodging objection(1) Except as provided by section 35A, an objection must be lodged
Valuer-General.35B Determination of objection(1) The Valuer-General must consider an objection and either allow the
objection or disallow the objection.(2) If the Valuer-General delegates the functions conferred by this
appeal had not been made.[32] Part 4 Appeals to the Land and Environment
CourtOmit Part 4. Insert instead: Part 4 Appeals to Land and Environment CourtDivision 1 Appeals37 Right of appeal(1) An owner of land may appeal to the Land and Environment Court if
the owner is dissatisfied with the Valuer-General’s determination of the
owner’s objection.(2) An appeal may not be made on the ground that the objection is
question.[33] Section 47 Rating or taxing authoritiesInsert after “The council of a local government
area.” in section 47 (1): The Chief Commissioner of State Revenue.[34] Section 47 (1A)Number the last paragraph of section 47 (1) as subsection
(1A).[35] Section 47 (1B)Insert after section 47 (1A) (as numbered by item [34]): (1B) The area of the Chief Commissioner of State Revenue is the whole
of New South Wales.[36] Section 48 Furnishing valuation lists to
authoritiesOmit section 48 (1) and (2). Insert instead: (1) Each rating or taxing authority is to be given a list (referred to
in this Act as a valuation list) containing such of the
information entered in the Register as relates to land within the
authority’s area.(2) Valuation lists are to be furnished to each such authority:(a) in the case of a list to be furnished to the Chief Commissioner of
[37] Section 48 (3)Insert “(b)” after “subsection
(2)”.[38] Section 49Omit the section. Insert instead: 49 Supplementary lists(1) Each rating or taxing authority is to be given a list (referred to
in this Act as a supplementary list) containing such of the
information entered in the Register in relation to land within the
authority’s area as has changed since the authority was last given a
valuation list.(2) Supplementary lists are to be furnished to each such
current valuation list for that authority.[39] Section 57 Notice to authorities of amendments or
alterations of RegisterOmit “the roll”. Insert instead “the Register of
Land Values”.[40] Sections 58, 58A, 58AA, 58AB, 58AC, 58AD, 58B and
58COmit the sections.[41] Section 60A Determination of values at request of
councilOmit section 60A (3) and (4). Insert instead: (3) Land that is valued at the request of a council under this section
[42] Part 6, headingOmit “valuation rolls”. Insert instead
“valuations”.[43] Section 76 Copies of entries to be suppliedOmit section 76 (1) and (1A).[44] Section 80BInsert after section 80A: 80B Valuers Registration
1975.[45] Section 81 RegulationsOmit “the district valuation rolls” from section 81
(1) (b).Insert instead “the Register of Land
Values”.[46] Schedule 2 Savings, transitional and other
provisionsInsert at the end of clause 1 (1): Valuation of Land Amendment Act
2000[47] Schedule 2, Part 3Insert after Part 2 of Schedule 2: Part 3 Provisions consequent on enactment of Valuation of Land Amendment Act
20003 DefinitionsIn this Part:the 2000 amending Act means the Valuation of Land Amendment Act
2000.the amended 1916 Act means the Valuation of Land Act 1916, as
amended by the 2000 amending Act.the unamended 1916 Act means the Valuation of Land Act 1916, as in
Act.the unamended 1956 Act means the Land Tax Management Act 1956, as in
Act.4 Valuations and valuation recommendations(1) Any valuation, allowance or apportionment factor made or
proclamation.8 Applications, notices and objectionsAny application, notice or objection made, given or lodged under
statute law revision(Section 4)[1] The whole ActOmit “or stratum” wherever occurring (section 49A (1)
excepted).[2] The whole ActOmit “and strata” wherever occurring (the definition
of Stratum in section 4 (1)
excepted).[3] Section 4 DefinitionsOmit the definitions of State Valuation Office
and Western Division
from section 4 (1).Insert instead in alphabetical order: Western Division has the same meaning as it has
in the Western Lands Act
1901.[4] Section 7D Valuer-General not required to determine
certain valuationsOmit section 7D (2A) (a). Insert instead: (a) to make any valuation, or to determine any allowance or
[5] Section 26A Valuation of parcels that form part of the
site of a buildingOmit “Strata Titles Act
1973” and “Strata Titles (Leasehold) Act
1986” wherever occurring in section 26A
(7).Insert instead “Strata
Schemes (Freehold Development) Act 1973” and
“Strata Schemes (Leasehold
Development) Act 1986”,
respectively.[6] Section 29 Notice of valuations to ownerOmit “(in a form approved by the Valuer-General)” from
section 29 (3B).[7] Section 31 Objection by rating or taxing
authorityOmit “(in a form approved by the Valuer-General)” from
section 31 (1).[8] Section 34 Grounds of objectionOmit “, an apportionment factor or a rating base
factor” from section 34 (3).Insert instead “or an apportionment
factor”.[9] Section 34 (3)Omit “, the apportionment factor or the rating base
factor”.Insert instead “or the apportionment
factor”.[10] Section 49A Partial listsOmit “a valuation of any land or stratum or to determine an
allowance under section 58, 58A, 58AA or 58AB, an apportionment factor under
section 58B or a rating base factor under section 58D or 58E” from
section 49A (1).Insert instead “any valuation, or to determine any allowance
or apportionment factor, under this Act”.[11] Section 49A (1)Omit “, apportionment factor or rating base factor”
wherever occurring.Insert instead “or apportionment
factor”.[12] Section 49A (2)Omit “, apportionment factors and rating base
factors”.Insert instead “and apportionment
factors”.[13] Section 50 No alteration by rating or taxing authorities
except when authorisedOmit “any inspector under the Audit Act
1902” from section 50 (2).Insert instead “any auditor under the Public Finance and Audit Act
1983”.[14] Section 51 New lists to replace oldOmit “, and copied from the existing valuation
roll;”.[15] Section 58F Land rating factors—certain classes of
lease from the CrownInsert “under Part 3” after “may be made”
in section 58F (4).[16] Section 60 Assessed annual value for purposes of other
ActsOmit the section. Insert instead: 60 Assessed annual value for purposes of other
[17] Section 62 Taxes and rates under any
authorityOmit “or strata” wherever occurring in section 62
(1).[18] Section 77 Valuation for purposes of Real Property Act 1900Omit the section.[19] Schedule 1 Provisions relating to the
Valuer-GeneralOmit “Public Service Act
1979” from clause 5.Insert instead “Public
Sector Management Act 1988 (Part 8
excepted)”.[20] Schedule 1, clause 7Omit clause 7 (e). Insert instead: (e) if he or she becomes a mentally incapacitated
1956(Section 5)[1] Section 3 DefinitionsOmit “section 62U” from the definition of Register in section 3
(1).Insert instead “section 14CC of the Valuation of Land Act
1916”.[2] Section 9 Taxable valueInsert after section 9 (2): (3) Despite subsection (2), the taxable value of land within a
colliery holding (within the meaning of the Mining Act 1992) is the total sum of
the land value of each parcel of that land less the amount recorded in the
Register in relation to each such parcel as the amount by which the presence
of coal in that parcel increases the land value of that
parcel.[3] Section 9C Reduction in land value for flatsOmit section 9C (2A). Insert instead: (2A) Apportionment factors for the purposes of this section are to be
ascertained in accordance with Division 5 of Part 1B of the Valuation of Land Act
1916.[4] Section 10 Land exempted from taxOmit “10F,” from section 10
(1).[5] Section 10F Taxation of land owned by Government
Insurance Office and State BankOmit the section.[6] Section 15Insert after section 14: 15 Notice of assessment to contain certain mattersA notice of assessment under section 14 of the Taxation Administration Act 1996 in
relation to land tax must include a statement as to the taxable value of the
land, together with such information as to the amounts determined under the
Valuation of Land Act 1916 as
to:(a) the land value (or other relevant value) of the land,
(b) any allowances or apportionment factors relevant to the
from which the taxable value of the land has been
derived.[7] Part 5 Objections and appealsOmit the Part.[8] Part 7 Valuation of landOmit Divisions 1, 2, 2A and 4 of Part 7.[9] Section 62J Land that is eligible to have unutilised
value ascertainedInsert after section 62J (1) (b): (c) a parcel of rural land (which may comprise one or more lots or
portions in a current plan within the meaning of the Conveyancing Act 1919) which is zoned
or otherwise designated under an environmental planning instrument so as to
permit its use otherwise than as rural land, or its subdivision into two or
more lots or portions, one or more of which has an area of less than 40
[10] Section 62J (2)Omit the subsection.[11] Section 62K Unutilised value allowance to be ascertained
on application of ownerInsert after section 62K (1): (1A) If satisfied that the land to which such an application relates
satisfies the description in any of the paragraphs of section 62J (1), the
Chief Commissioner must refer the application to the Valuer-General for
determination of an unutilised value allowance.[12] Section 62K (2) and (3)Omit “Chief Commissioner” wherever
“Valuer-General”.[13] Section 62M Unutilised value allowance to be
reascertained in certain casesOmit “Chief Commissioner”. Insert instead
“Valuer-General”.[14] Section 62N Unutilised value allowance can be objected
toOmit “Part 10 of the Taxation Administration Act
1996” from section 62N (1).Insert instead “Part 3 of the Valuation of Land Act
1916”.[15] Sections 62U–62X and 62ZAOmit the sections.[16] Section 68Omit the section. Insert instead: 68 Valuer-General to furnish copies of Register of Land
Values to Chief CommissionerOn request made by the Chief Commissioner, the Valuer-General must
furnish to the Chief Commissioner such copies of the Register of Land Values,
and of any valuation list or supplementary list prepared by the
Valuer-General, as the Chief Commissioner may require.[17] Schedule 2 Savings and transitional
provisionsInsert at the end of clause 1A (1): Valuation of Land Amendment Act
2000[18] Schedule 2, Part 12Insert after Part 11: Part 12 Provisions consequent on enactment of Valuation of Land Amendment Act
200026 DefinitionIn this Part, the 2000 amending Act means the
Valuation of Land Amendment Act
2000.27 Application of section 62KSection 62K (1A), as inserted by the 2000 amending Act, applies to
an application made under section 62K (1) before the commencement of that Act
in the same way as it applies to an application made under that subsection
after that commencement.28 Application of section 62NSection 62N (1), as amended by the 2000 amending Act, applies to
an objection relating to an allowance determined before the commencement of
that Act in the same way as it applies to an objection relating to an
allowance determined after that commencement.Schedule 4 Amendment of other Acts and instruments(Section 6)4.1 Administrative
72[1] Schedule 3 Consequential amendment of other
ActsOmit Schedule 3.1.[2] Schedule 3Omit Schedule 3.2 [4].4.2 Heritage Act
1977 No 136Section 123
DefinitionsOmit the definition of valuing law.
Insert instead: valuing law means the Valuation of Land Act
1916.4.3 Land and Environment
Court Act 1979 No 204[1] Section 19 Class 3—land tenure, valuation, rating
and compensation mattersOmit “section 38” from section 19 (b). Insert instead
“section 37”.[2] Section 19 (b1)Omit the paragraph.4.4 Local Government Act
1993 No 30[1] Section 518B Mixed development landOmit “section 58C” from section 518B (1). Insert
instead “section 14BB”.[2] Section 518B (4)Omit “determined under section 58B”.Insert instead “ascertained under section
14X”.[3] DictionaryOmit “section 58 (2)” wherever occurring in the
value.Insert instead “Division 3 of Part
1B”.[4] DictionaryInsert “includes” before “the holder” in
paragraph (c) of the definition of owner.4.5 Privacy and Personal Information Protection
Regulation 2000Clause 5 Exemptions in
relation to public registersOmit “any valuation roll” from clause 5
(2).Insert instead “the Register of Land
Values”.4.6 Strata Schemes
(Freehold Development) Act 1973 No 68[1] Section 89 DefinitionsOmit the definition of appropriate valuing
Act. Insert instead: appropriate valuing Act means the Valuation of Land Act
1916.[2] Section 89, definition of “valuing
authority”Omit the definition. Insert instead: valuing authority means the
Valuer-General.[3] Section 92 Rating of lotsOmit “section 58 or 58A” from section 92 (2)
(c).Insert instead “Division 3 of Part
1B”.[4] Section 96 Certain valuations of interests in parcel not
to be used for purposes of this DivisionOmit “valuation roll”. Insert instead “Register
of Land Values”.4.7 Strata Schemes
(Leasehold Development) Act 1986 No 219[1] Section 121 DefinitionsOmit the definition of appropriate valuing
1916.[2] Section 121, definition of “valuing
Valuer-General.[3] Section 124 Rating of lotsOmit “section 58 or 58A” from section 124 (2)
1B”.[4] Section 128 Certain valuations of interests in parcel not
of Land Values”.4.8 Taxation Administration
Act 1996 No 97[1] Section 3 DefinitionsOmit “, the Land and Environment Court” from the
definition of review in section 3
(1).[2] Section 96 Review by Administrative Decisions
TribunalOmit section 96 (2) (b).[3] Section 98 Review by Land and Environment Court of land
value decisionsOmit the section.4.9 Water
Supply Authorities (Finance) Regulation 1996Clause 4
DefinitionsOmit “section 58C” from the definition of mixed development
land.Insert instead “section 14X”.Historical notesThe following abbreviations are used in the Historical notes:
Am amended LW legislation website Sch Schedule Cl clause No number Schs Schedules Cll clauses p page Sec section Div Division pp pages Secs sections Divs Divisions Reg Regulation Subdiv Subdivision GG Government Gazette Regs Regulations Subdivs Subdivisions Ins inserted Rep repealed Subst substituted Table of amending instrumentsValuation of Land Amendment Act
2000 No 106. Assented to 13.12.2000. Date of commencement, Sch
4.8 excepted, 31.12.2000, sec 2 and GG No 168 of 22.12.2000, p 13468; date of
commencement of Sch 4.8, the day on which Sch 2 to the Administrative Decisions Tribunal Legislation
Amendment (Revenue) Act 2000 commences, sec 2 and GG No 168 of
22.12.2000, p 13468 (date of commencement of Sch 2 to that Act, 1.7.2001, see
GG No 103 of 29.6.2001, p 4435).