{"id":"qld:act-2010-039","name":"Land Valuation Act 2010","slug":"land-valuation-act-2010","collection":"act","jurisdiction":"qld","status":"in_force","isInForce":true,"actNumber":"39 of 2010","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29834,"registerId":"qld-act-2010-039-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"ch.2-pt.1","sectionType":"part","heading":"Valuations and their purposes","content":"# Valuations and their purposes","sortOrder":0},{"sectionNumber":"sec.5","sectionType":"section","heading":"Valuer-general to make valuations","content":"### sec.5 Valuer-general to make valuations\n\nThe valuer-general must decide the value of land, as provided for under this Act, for the purposes mentioned in section 6 .\nA decision under subsection (1) about the value of land is a valuation of the land.\nSee also the schedule, definition valuation , for the meaning of that term in various contexts.\nThe types of valuations are—\nvaluations made under section 72 (1) of all lands in a local government area ( annual valuations ); and\nvaluations made under part 5 ( maintenance valuations ).\nAn annual valuation or maintenance valuation may be issued for any or all of the purposes mentioned in section 6 (1) .\n(sec.5-ssec.1) The valuer-general must decide the value of land, as provided for under this Act, for the purposes mentioned in section 6 .\n(sec.5-ssec.2) A decision under subsection (1) about the value of land is a valuation of the land. See also the schedule, definition valuation , for the meaning of that term in various contexts.\n(sec.5-ssec.3) The types of valuations are— valuations made under section 72 (1) of all lands in a local government area ( annual valuations ); and valuations made under part 5 ( maintenance valuations ).\n(sec.5-ssec.4) An annual valuation or maintenance valuation may be issued for any or all of the purposes mentioned in section 6 (1) .\n- (a) valuations made under section 72 (1) of all lands in a local government area ( annual valuations ); and\n- (b) valuations made under part 5 ( maintenance valuations ).","sortOrder":1},{"sectionNumber":"sec.6","sectionType":"section","heading":"Statutory purposes of valuations","content":"### sec.6 Statutory purposes of valuations\n\nThe value of land under a valuation is its value for—\nany liability under the Land Tax Act 2010 (the Land Tax Act ) for land tax relating to the land; and\nSee the Land Tax Act , sections 16 and 17 .\nthe making and levying of rates; and\nthe calculation of rent under the Land Act 1994 (the Land Act ) for a Land Act tenure but only to the extent that Act provides for the value to be so used.\nA valuation for the purpose mentioned in subsection (1) (a) is a land tax valuation .\nA valuation for the purpose mentioned in subsection (1) (b) is a rating valuation .\nA valuation for the purpose mentioned in subsection (1) (c) is a Land Act rental valuation .\nIf—\nanother Act refers to the value or rateable value of land; and\na valuation is in effect for the land;\nthe value or rateable value is that valuation.\n(sec.6-ssec.1) The value of land under a valuation is its value for— any liability under the Land Tax Act 2010 (the Land Tax Act ) for land tax relating to the land; and See the Land Tax Act , sections 16 and 17 . the making and levying of rates; and the calculation of rent under the Land Act 1994 (the Land Act ) for a Land Act tenure but only to the extent that Act provides for the value to be so used.\n(sec.6-ssec.2) A valuation for the purpose mentioned in subsection (1) (a) is a land tax valuation .\n(sec.6-ssec.3) A valuation for the purpose mentioned in subsection (1) (b) is a rating valuation .\n(sec.6-ssec.4) A valuation for the purpose mentioned in subsection (1) (c) is a Land Act rental valuation .\n(sec.6-ssec.5) If— another Act refers to the value or rateable value of land; and a valuation is in effect for the land; the value or rateable value is that valuation.\n- (a) any liability under the Land Tax Act 2010 (the Land Tax Act ) for land tax relating to the land; and Note— See the Land Tax Act , sections 16 and 17 .\n- (b) the making and levying of rates; and\n- (c) the calculation of rent under the Land Act 1994 (the Land Act ) for a Land Act tenure but only to the extent that Act provides for the value to be so used.\n- (a) another Act refers to the value or rateable value of land; and\n- (b) a valuation is in effect for the land;","sortOrder":2},{"sectionNumber":"ch.2-pt.2","sectionType":"part","heading":"Valuation methodologies","content":"# Valuation methodologies","sortOrder":3},{"sectionNumber":"ch.2-pt.2-div.1","sectionType":"division","heading":"General provisions","content":"## General provisions","sortOrder":4},{"sectionNumber":"sec.7","sectionType":"section","heading":"What is the value of land","content":"### sec.7 What is the value of land\n\nThe value of land is as follows, as affected by any other relevant provision of this chapter—\nfor non-rural land—its site value;\nfor rural land—its unimproved value.\nSee, however, chapter 10 , part 4 , division 1 (Offset for change to particular site values for non-rural land).\n- (a) for non-rural land—its site value;\n- (b) for rural land—its unimproved value.","sortOrder":5},{"sectionNumber":"sec.8","sectionType":"section","heading":"What is non-rural land","content":"### sec.8 What is non-rural land\n\nNon-rural land is—\nland other than rural land; or\nland that is not zoned under a planning scheme.\n- (a) land other than rural land; or\n- (b) land that is not zoned under a planning scheme.","sortOrder":6},{"sectionNumber":"sec.9","sectionType":"section","heading":"What is rural land","content":"### sec.9 What is rural land\n\nLand is rural land if—\nunder section 10 , it is zoned rural land and it has not, under section 11 , ceased to be zoned rural land; or\nunder section 13 or 14 , it has been declared to be rural land.\n- (a) under section 10 , it is zoned rural land and it has not, under section 11 , ceased to be zoned rural land; or\n- (b) under section 13 or 14 , it has been declared to be rural land.","sortOrder":7},{"sectionNumber":"ch.2-pt.2-div.2","sectionType":"division","heading":"Provisions for rural land","content":"## Provisions for rural land","sortOrder":8},{"sectionNumber":"sec.10","sectionType":"section","heading":"Zoned rural land","content":"### sec.10 Zoned rural land\n\nAn area of land is zoned rural land if more than half the land is zoned as rural land, however called, under a planning scheme.\nFor public access to planning schemes under the Planning Act , see chapter 7 , part 3 of that Act.\nLand zoned as rural-residential land, however called, under a planning scheme is not zoned as rural land.\ns 10 amd 2013 No. 23 s 352 sch 1 pt 1\nsub 2016 No. 27 s 302\namd 2019 No. 11 s 120\n(sec.10-ssec.1) An area of land is zoned rural land if more than half the land is zoned as rural land, however called, under a planning scheme. For public access to planning schemes under the Planning Act , see chapter 7 , part 3 of that Act.\n(sec.10-ssec.2) Land zoned as rural-residential land, however called, under a planning scheme is not zoned as rural land.","sortOrder":9},{"sectionNumber":"sec.11","sectionType":"section","heading":"Cessation of zoned rural land","content":"### sec.11 Cessation of zoned rural land\n\nZoned rural land ceases to be zoned rural land and becomes non-rural land if, under a development approval approving a material change of use, it is used for an urban purpose.\ns 11 amd 2016 No. 27 s 303","sortOrder":10},{"sectionNumber":"sec.12","sectionType":"section","heading":"Applying for declaration","content":"### sec.12 Applying for declaration\n\nAn owner of land may apply to the valuer-general to declare the land to be rural land (a rural land application ).\nSee also section 110 (Extension of usual objection period because of rural land application).\nAlso, if the owner has already made a rural land application, the owner can make another only if—\nthere has been a material change of use under the Planning Act for the land; or\na development approval is granted for the land.\n(sec.12-ssec.1) An owner of land may apply to the valuer-general to declare the land to be rural land (a rural land application ). See also section 110 (Extension of usual objection period because of rural land application).\n(sec.12-ssec.2) Also, if the owner has already made a rural land application, the owner can make another only if— there has been a material change of use under the Planning Act for the land; or a development approval is granted for the land.\n- (a) there has been a material change of use under the Planning Act for the land; or\n- (b) a development approval is granted for the land.","sortOrder":11},{"sectionNumber":"sec.13","sectionType":"section","heading":"Deciding rural land application","content":"### sec.13 Deciding rural land application\n\nThe valuer-general must decide a rural land application within 60 days after receiving it.\nThe valuer-general may declare land as rural land only if the valuer-general is satisfied—\nat least 95% of land in the State used for the same purpose is, under section 10 , zoned rural land; and\nthe land’s zoning, under section 10 , in a zone other than rural makes a material difference to its value.\nFor subsection (2) (b) , the zoning makes a material difference only if it causes a change in the land’s value of at least 30%.\nSee also chapter 5 (Internal and external reviews).\n(sec.13-ssec.1) The valuer-general must decide a rural land application within 60 days after receiving it.\n(sec.13-ssec.2) The valuer-general may declare land as rural land only if the valuer-general is satisfied— at least 95% of land in the State used for the same purpose is, under section 10 , zoned rural land; and the land’s zoning, under section 10 , in a zone other than rural makes a material difference to its value.\n(sec.13-ssec.3) For subsection (2) (b) , the zoning makes a material difference only if it causes a change in the land’s value of at least 30%. See also chapter 5 (Internal and external reviews).\n- (a) at least 95% of land in the State used for the same purpose is, under section 10 , zoned rural land; and\n- (b) the land’s zoning, under section 10 , in a zone other than rural makes a material difference to its value.","sortOrder":12},{"sectionNumber":"sec.14","sectionType":"section","heading":"Declaration on valuer-general’s initiative","content":"### sec.14 Declaration on valuer-general’s initiative\n\nThe valuer-general may, at any time, declare land to be rural land if—\nthe valuer-general is satisfied as mentioned in section 13 (2) ; or\nthe land is non-rural land under section 8 (b) .\nSee also chapter 5 (Internal and external reviews).\n- (a) the valuer-general is satisfied as mentioned in section 13 (2) ; or\n- (b) the land is non-rural land under section 8 (b) .","sortOrder":13},{"sectionNumber":"ch.2-pt.2-div.3","sectionType":"division","heading":"Site value and unimproved value","content":"## Site value and unimproved value","sortOrder":14},{"sectionNumber":"sec.15","sectionType":"section","heading":"What div 3 is about","content":"### sec.15 What div 3 is about\n\nThis division defines the site value and the unimproved value of land.\nThe term land includes lots that are stratum or volumetric lots—see the schedule, definition lot .","sortOrder":15},{"sectionNumber":"sec.16","sectionType":"section","heading":"Land taken to be granted in fee simple","content":"### sec.16 Land taken to be granted in fee simple\n\nFor deciding the value of land, all land is taken to be granted in fee simple.","sortOrder":16},{"sectionNumber":"sec.17","sectionType":"section","heading":"What is the land’s expected realisation","content":"### sec.17 What is the land’s expected realisation\n\nThe expected realisation of land under a bona fide sale is the capital sum that its unencumbered estate in fee simple might be expected to realise if that estate were negotiated for sale as a bona fide sale.\nIn this section—\nunencumbered means unencumbered by any lease, agreement for lease, mortgage or other charge.\n(sec.17-ssec.1) The expected realisation of land under a bona fide sale is the capital sum that its unencumbered estate in fee simple might be expected to realise if that estate were negotiated for sale as a bona fide sale.\n(sec.17-ssec.2) In this section— unencumbered means unencumbered by any lease, agreement for lease, mortgage or other charge.","sortOrder":17},{"sectionNumber":"sec.18","sectionType":"section","heading":"What is a bona fide sale","content":"### sec.18 What is a bona fide sale\n\nA bona fide sale , for land, is its sale on reasonable terms and conditions that a bona fide seller and buyer would require assuming the following (the bona fide sale tests )—\na willing, but not anxious, buyer and seller;\na reasonable period within which to negotiate the sale;\nthat the property was reasonably exposed to the market.\nFor subsection (1) , in considering whether terms and conditions are reasonable, regard must be had to—\nthe land’s location and nature; and\nthe state of the market for land of the same type.\nTo remove any doubt, it is declared that if—\nthere is a sale of the land in question; and\nthe bona fide sale tests are complied with; and\nthe terms and conditions of the sale are reasonable having regard to the matters mentioned in subsection (2) (a) and (b) ;\nthe sale is a bona fide sale.\nIn this section—\nland in question means land whose value is being decided.\ns 18 amd 2019 No. 17 s 63\n(sec.18-ssec.1) A bona fide sale , for land, is its sale on reasonable terms and conditions that a bona fide seller and buyer would require assuming the following (the bona fide sale tests )— a willing, but not anxious, buyer and seller; a reasonable period within which to negotiate the sale; that the property was reasonably exposed to the market.\n(sec.18-ssec.2) For subsection (1) , in considering whether terms and conditions are reasonable, regard must be had to— the land’s location and nature; and the state of the market for land of the same type.\n(sec.18-ssec.3) To remove any doubt, it is declared that if— there is a sale of the land in question; and the bona fide sale tests are complied with; and the terms and conditions of the sale are reasonable having regard to the matters mentioned in subsection (2) (a) and (b) ; the sale is a bona fide sale.\n(sec.18-ssec.4) In this section— land in question means land whose value is being decided.\n- (a) a willing, but not anxious, buyer and seller;\n- (b) a reasonable period within which to negotiate the sale;\n- (c) that the property was reasonably exposed to the market.\n- (a) the land’s location and nature; and\n- (b) the state of the market for land of the same type.\n- (a) there is a sale of the land in question; and\n- (b) the bona fide sale tests are complied with; and\n- (c) the terms and conditions of the sale are reasonable having regard to the matters mentioned in subsection (2) (a) and (b) ;","sortOrder":18},{"sectionNumber":"sec.19","sectionType":"section","heading":"What is the site value of improved land","content":"### sec.19 What is the site value of improved land\n\nIf land is improved, its site value is its expected realisation under a bona fide sale assuming all non-site improvements for the land had not been made.\nHowever, the land’s site value is affected by any other relevant provisions of this chapter.\n(sec.19-ssec.1) If land is improved, its site value is its expected realisation under a bona fide sale assuming all non-site improvements for the land had not been made.\n(sec.19-ssec.2) However, the land’s site value is affected by any other relevant provisions of this chapter.","sortOrder":19},{"sectionNumber":"sec.20","sectionType":"section","heading":"Weighted bond rate applies","content":"### sec.20 Weighted bond rate applies\n\nThe weighted bond rate must be used to analyse the added value of—\nthe site improvements and non-site improvements involved in the sale of the land in question; and\nthe site improvements and non-site improvements involved in any comparable sale of improved land.\n- (a) the site improvements and non-site improvements involved in the sale of the land in question; and\n- (b) the site improvements and non-site improvements involved in any comparable sale of improved land.","sortOrder":20},{"sectionNumber":"sec.21","sectionType":"section","heading":"What is the weighted bond rate","content":"### sec.21 What is the weighted bond rate\n\nThe weighted bond rate is the following interest rate, plus 3%—\nthe interest calculated at the monthly yield rate published by the Reserve Bank of Australia relating to government bonds for a 10-year period on borrowed funds that have not been repaid;\nif there is no monthly yield rate published as mentioned in paragraph (a) —the interest rate prescribed under a regulation.\n- (a) the interest calculated at the monthly yield rate published by the Reserve Bank of Australia relating to government bonds for a 10-year period on borrowed funds that have not been repaid;\n- (b) if there is no monthly yield rate published as mentioned in paragraph (a) —the interest rate prescribed under a regulation.","sortOrder":21},{"sectionNumber":"sec.22","sectionType":"section","heading":"Assumptions for existing uses","content":"### sec.22 Assumptions for existing uses\n\nThis section does not apply for a Land Act rental valuation.\nIn deciding land’s site value, the following must be assumed (the existing use assumptions )—\nthe land may be used, or may continue to be used, for any purpose for which it was being used, or for which it could be used, (each an existing use ) on the valuation day;\nimprovements may be continued or made to the land to allow it to continue to be used for any existing use.\nTo remove any doubt, the following are declared for the existing use assumptions—\nthey do not prevent regard being had under section 17 to any other purpose for which the land might be used;\nin deciding the site value, new non-site improvements may be hypothesised instead of non-site improvements actually used for an existing use.\n(sec.22-ssec.1) This section does not apply for a Land Act rental valuation.\n(sec.22-ssec.2) In deciding land’s site value, the following must be assumed (the existing use assumptions )— the land may be used, or may continue to be used, for any purpose for which it was being used, or for which it could be used, (each an existing use ) on the valuation day; improvements may be continued or made to the land to allow it to continue to be used for any existing use.\n(sec.22-ssec.3) To remove any doubt, the following are declared for the existing use assumptions— they do not prevent regard being had under section 17 to any other purpose for which the land might be used; in deciding the site value, new non-site improvements may be hypothesised instead of non-site improvements actually used for an existing use.\n- (a) the land may be used, or may continue to be used, for any purpose for which it was being used, or for which it could be used, (each an existing use ) on the valuation day;\n- (b) improvements may be continued or made to the land to allow it to continue to be used for any existing use.\n- (a) they do not prevent regard being had under section 17 to any other purpose for which the land might be used;\n- (b) in deciding the site value, new non-site improvements may be hypothesised instead of non-site improvements actually used for an existing use.","sortOrder":22},{"sectionNumber":"sec.23","sectionType":"section","heading":"What are site improvements","content":"### sec.23 What are site improvements\n\nSite improvements , to land, means any of the following done to the land—\nclearing vegetation on the land;\npicking up and removing stones;\nimproving soil fertility or soil structure;\nif the land was contaminated land as defined under the Environmental Protection Act 1994 —works to manage or remedy the contamination;\nrestoring, rehabilitating or improving its surface by filling, grading or levelling, not being irrigation or conservation works;\nreclamation by draining or filling, including retaining walls and other works for the reclamation;\nunderground drainage;\nany other works done to the land necessary to improve or prepare it for development.\nHowever, a thing done as mentioned in subsection (1) —\nis a site improvement only to the extent it increases the land’s value; and\nceases to be a site improvement if the benefit was exhausted on the valuation day.\nAlso, excavating the land for any of the following is not a site improvement—\nfootings or foundations;\nunderground building levels.\nan underground car park\nIn this section—\nclearing vegetation on land—\nmeans removing, cutting down, ringbarking, pushing over, poisoning or destroying in any way, including by burning, flooding or draining; but\ndoes not include destroying standing vegetation by stock or lopping a tree.\n(sec.23-ssec.1) Site improvements , to land, means any of the following done to the land— clearing vegetation on the land; picking up and removing stones; improving soil fertility or soil structure; if the land was contaminated land as defined under the Environmental Protection Act 1994 —works to manage or remedy the contamination; restoring, rehabilitating or improving its surface by filling, grading or levelling, not being irrigation or conservation works; reclamation by draining or filling, including retaining walls and other works for the reclamation; underground drainage; any other works done to the land necessary to improve or prepare it for development.\n(sec.23-ssec.2) However, a thing done as mentioned in subsection (1) — is a site improvement only to the extent it increases the land’s value; and ceases to be a site improvement if the benefit was exhausted on the valuation day.\n(sec.23-ssec.3) Also, excavating the land for any of the following is not a site improvement— footings or foundations; underground building levels. an underground car park\n(sec.23-ssec.4) In this section— clearing vegetation on land— means removing, cutting down, ringbarking, pushing over, poisoning or destroying in any way, including by burning, flooding or draining; but does not include destroying standing vegetation by stock or lopping a tree.\n- (a) clearing vegetation on the land;\n- (b) picking up and removing stones;\n- (c) improving soil fertility or soil structure;\n- (d) if the land was contaminated land as defined under the Environmental Protection Act 1994 —works to manage or remedy the contamination;\n- (e) restoring, rehabilitating or improving its surface by filling, grading or levelling, not being irrigation or conservation works;\n- (f) reclamation by draining or filling, including retaining walls and other works for the reclamation;\n- (g) underground drainage;\n- (h) any other works done to the land necessary to improve or prepare it for development.\n- (a) is a site improvement only to the extent it increases the land’s value; and\n- (b) ceases to be a site improvement if the benefit was exhausted on the valuation day.\n- (a) footings or foundations;\n- (b) underground building levels. Example of an underground building level— an underground car park\n- (a) means removing, cutting down, ringbarking, pushing over, poisoning or destroying in any way, including by burning, flooding or draining; but\n- (b) does not include destroying standing vegetation by stock or lopping a tree.","sortOrder":23},{"sectionNumber":"sec.24","sectionType":"section","heading":"What are non-site improvements","content":"### sec.24 What are non-site improvements\n\nNon-site improvements , to land, means work done, or material used, on the land other than a site improvement.\nThe work done or material used is a non-site improvement whether or not it adds value to the land.\n(sec.24-ssec.1) Non-site improvements , to land, means work done, or material used, on the land other than a site improvement.\n(sec.24-ssec.2) The work done or material used is a non-site improvement whether or not it adds value to the land.","sortOrder":24},{"sectionNumber":"sec.25","sectionType":"section","heading":"Working out the value of site or non-site improvements","content":"### sec.25 Working out the value of site or non-site improvements\n\nThis section applies if, under this division, it is necessary to work out the value of site improvements or non-site improvements (the existing improvements ) to or on the land to decide its site value or unimproved value.\nThe value of the actual improvements is the lesser of the following—\nthe added value the existing improvements give to the land on the valuation day, regardless of their cost;\nthe cost that should have reasonably been involved in effecting to or on the land, on the valuation day, improvements of a nature and efficiency equivalent to the existing improvements.\nIn this section—\nadded value , of non-site improvements, includes the value of any commercial hotel licence whose value has been included in the land’s value.\ns 25 amd 2013 No. 23 s 352 sch 1 pt 1\n(sec.25-ssec.1) This section applies if, under this division, it is necessary to work out the value of site improvements or non-site improvements (the existing improvements ) to or on the land to decide its site value or unimproved value.\n(sec.25-ssec.2) The value of the actual improvements is the lesser of the following— the added value the existing improvements give to the land on the valuation day, regardless of their cost; the cost that should have reasonably been involved in effecting to or on the land, on the valuation day, improvements of a nature and efficiency equivalent to the existing improvements.\n(sec.25-ssec.3) In this section— added value , of non-site improvements, includes the value of any commercial hotel licence whose value has been included in the land’s value.\n- (a) the added value the existing improvements give to the land on the valuation day, regardless of their cost;\n- (b) the cost that should have reasonably been involved in effecting to or on the land, on the valuation day, improvements of a nature and efficiency equivalent to the existing improvements.","sortOrder":25},{"sectionNumber":"sec.26","sectionType":"section","heading":"What is the unimproved value of improved land","content":"### sec.26 What is the unimproved value of improved land\n\nIf land is improved, its unimproved value is its expected realisation under a bona fide sale assuming all site improvements and non-site improvements on the land had not been made.\nHowever, the land’s unimproved value is affected by any other relevant provisions of this chapter.\n(sec.26-ssec.1) If land is improved, its unimproved value is its expected realisation under a bona fide sale assuming all site improvements and non-site improvements on the land had not been made.\n(sec.26-ssec.2) However, the land’s unimproved value is affected by any other relevant provisions of this chapter.","sortOrder":26},{"sectionNumber":"sec.27","sectionType":"section","heading":"Weighted bond rate applies","content":"### sec.27 Weighted bond rate applies\n\nThe weighted bond rate must be used to analyse the added value of—\nthe site improvements and non-site improvements involved in the sale of the land in question; and\nthe site improvements and non-site improvements involved in any comparable sale of improved land.\n- (a) the site improvements and non-site improvements involved in the sale of the land in question; and\n- (b) the site improvements and non-site improvements involved in any comparable sale of improved land.","sortOrder":27},{"sectionNumber":"sec.28","sectionType":"section","heading":"Assumptions for existing uses","content":"### sec.28 Assumptions for existing uses\n\nThis section does not apply for a Land Act rental valuation.\nIn deciding land’s unimproved value, the following must be assumed (the existing use assumptions )—\nthe land may be used, or may continue to be used, for any purpose for which it was being used, or for which it could be used, (each an existing use ) on the valuation day;\nimprovements may be continued, or made to the land, to allow it to continue to be used for any existing use.\nTo remove any doubt, the following are declared for the existing use assumptions—\nthey do not prevent regard being had under section 26 to any other purpose for which the land might be used;\nin deciding the unimproved value, new improvements may be hypothesised instead of the site improvements and non-site improvements actually used for an existing use.\n(sec.28-ssec.1) This section does not apply for a Land Act rental valuation.\n(sec.28-ssec.2) In deciding land’s unimproved value, the following must be assumed (the existing use assumptions )— the land may be used, or may continue to be used, for any purpose for which it was being used, or for which it could be used, (each an existing use ) on the valuation day; improvements may be continued, or made to the land, to allow it to continue to be used for any existing use.\n(sec.28-ssec.3) To remove any doubt, the following are declared for the existing use assumptions— they do not prevent regard being had under section 26 to any other purpose for which the land might be used; in deciding the unimproved value, new improvements may be hypothesised instead of the site improvements and non-site improvements actually used for an existing use.\n- (a) the land may be used, or may continue to be used, for any purpose for which it was being used, or for which it could be used, (each an existing use ) on the valuation day;\n- (b) improvements may be continued, or made to the land, to allow it to continue to be used for any existing use.\n- (a) they do not prevent regard being had under section 26 to any other purpose for which the land might be used;\n- (b) in deciding the unimproved value, new improvements may be hypothesised instead of the site improvements and non-site improvements actually used for an existing use.","sortOrder":28},{"sectionNumber":"sec.29","sectionType":"section","heading":"What is the site value and unimproved value of unimproved land","content":"### sec.29 What is the site value and unimproved value of unimproved land\n\nIf land is unimproved, both its site value and its unimproved value are its expected realisation under a bona fide sale.","sortOrder":29},{"sectionNumber":"ch.2-pt.2-div.4","sectionType":"division","heading":"Provisions for particular types of land or resources","content":"## Provisions for particular types of land or resources","sortOrder":30},{"sectionNumber":"sec.30","sectionType":"section","heading":"Mining leases","content":"### sec.30 Mining leases\n\nThis section applies for deciding the value of land in a mining lease’s area.\nIf all of the lease’s area is surface area, the value is the lesser of the following—\nthe value of the surface area;\n20 times the yearly rent payable for the lease.\nIf only part of the lease’s area is surface area (the surface area part ), the value is the lesser of the following—\nthe total of—\nthe value of the surface area part; and\n30% of the value of the surface area situated directly above the part that does not include surface area;\nthe total of—\n20 times the yearly rent payable for the surface area part; and\n6 times the yearly rent payable for the rest of the lease’s area.\nIf the lease’s area does not include any surface area, the value is the lesser of the following—\n30% of the value of the surface area situated directly above the lease;\n6 times the yearly rent payable for the lease.\nIf, under an Act, part of the land is then valued as a separate parcel because of the parcel’s use—\nthe separate parcel’s value is the value it would have had other than for subsections (2) to (4) ; and\nthe value of the rest of the land (the residue ) is the amount that bears, relative to the value of all of the land (the total area ), the same proportion that the residue bears to the total area.\nFor this section, the yearly rent for a part of the lease’s area is the amount that bears, relative to the lease’s total yearly rent, the same proportion that the part’s area bears to the lease’s total area.\nIn this section—\nyearly rent for the lease, means the yearly rent that would have been payable under the Mineral Resources Act 1989 if the lease had been granted on the valuation day.\ns 30 amd 2010 No. 53 s 58 (retro)\n(sec.30-ssec.1) This section applies for deciding the value of land in a mining lease’s area.\n(sec.30-ssec.2) If all of the lease’s area is surface area, the value is the lesser of the following— the value of the surface area; 20 times the yearly rent payable for the lease.\n(sec.30-ssec.3) If only part of the lease’s area is surface area (the surface area part ), the value is the lesser of the following— the total of— the value of the surface area part; and 30% of the value of the surface area situated directly above the part that does not include surface area; the total of— 20 times the yearly rent payable for the surface area part; and 6 times the yearly rent payable for the rest of the lease’s area.\n(sec.30-ssec.4) If the lease’s area does not include any surface area, the value is the lesser of the following— 30% of the value of the surface area situated directly above the lease; 6 times the yearly rent payable for the lease.\n(sec.30-ssec.5) If, under an Act, part of the land is then valued as a separate parcel because of the parcel’s use— the separate parcel’s value is the value it would have had other than for subsections (2) to (4) ; and the value of the rest of the land (the residue ) is the amount that bears, relative to the value of all of the land (the total area ), the same proportion that the residue bears to the total area.\n(sec.30-ssec.6) For this section, the yearly rent for a part of the lease’s area is the amount that bears, relative to the lease’s total yearly rent, the same proportion that the part’s area bears to the lease’s total area.\n(sec.30-ssec.7) In this section— yearly rent for the lease, means the yearly rent that would have been payable under the Mineral Resources Act 1989 if the lease had been granted on the valuation day.\n- (a) the value of the surface area;\n- (b) 20 times the yearly rent payable for the lease.\n- (a) the total of— (i) the value of the surface area part; and (ii) 30% of the value of the surface area situated directly above the part that does not include surface area;\n- (i) the value of the surface area part; and\n- (ii) 30% of the value of the surface area situated directly above the part that does not include surface area;\n- (b) the total of— (i) 20 times the yearly rent payable for the surface area part; and (ii) 6 times the yearly rent payable for the rest of the lease’s area.\n- (i) 20 times the yearly rent payable for the surface area part; and\n- (ii) 6 times the yearly rent payable for the rest of the lease’s area.\n- (i) the value of the surface area part; and\n- (ii) 30% of the value of the surface area situated directly above the part that does not include surface area;\n- (i) 20 times the yearly rent payable for the surface area part; and\n- (ii) 6 times the yearly rent payable for the rest of the lease’s area.\n- (a) 30% of the value of the surface area situated directly above the lease;\n- (b) 6 times the yearly rent payable for the lease.\n- (a) the separate parcel’s value is the value it would have had other than for subsections (2) to (4) ; and\n- (b) the value of the rest of the land (the residue ) is the amount that bears, relative to the value of all of the land (the total area ), the same proportion that the residue bears to the total area.","sortOrder":31},{"sectionNumber":"sec.31","sectionType":"section","heading":"Geothermal, GHG and petroleum leases","content":"### sec.31 Geothermal, GHG and petroleum leases\n\nThe value of land in the area of a geothermal lease, GHG lease or petroleum lease is the lesser of the following—\nthe value of the surface area of the land;\n6 times the yearly rent payable for the lease.\nIn this section—\nyearly rent , for the lease, is the annual rent under the Act under which the lease is granted on the valuation day.\ns 31 amd 2010 No. 53 s 59 (retro)\n(sec.31-ssec.1) The value of land in the area of a geothermal lease, GHG lease or petroleum lease is the lesser of the following— the value of the surface area of the land; 6 times the yearly rent payable for the lease.\n(sec.31-ssec.2) In this section— yearly rent , for the lease, is the annual rent under the Act under which the lease is granted on the valuation day.\n- (a) the value of the surface area of the land;\n- (b) 6 times the yearly rent payable for the lease.","sortOrder":32},{"sectionNumber":"sec.32","sectionType":"section","heading":"Easements","content":"### sec.32 Easements\n\nIn deciding the value of land, the existence and effect of a relevant easement must be considered.\nIn this section—\nrelevant easement means an easement, registered under the Land Act or Land Title Act , for which the land is the dominant or servient tenement.\n(sec.32-ssec.1) In deciding the value of land, the existence and effect of a relevant easement must be considered.\n(sec.32-ssec.2) In this section— relevant easement means an easement, registered under the Land Act or Land Title Act , for which the land is the dominant or servient tenement.","sortOrder":33},{"sectionNumber":"sec.33","sectionType":"section","heading":"Land subject to particular rights","content":"### sec.33 Land subject to particular rights\n\nThis section applies to land to which any of the following (the right ) applies, relates, is in force or to which the land is subject—\na stock grazing permit under—\nthe Forestry Act , section 35 ; or\nthe repealed National Parks and Wildlife Act 1975 , section 33 ; or\nFor the continuing effect of permits under that section, see the Nature Conservation Act 1992 , section 183 .\nthe Nature Conservation Act 1992 ;\na Land Act tenure;\na lease, licence, permit or permission to occupy granted or issued by the coordinator-general or the Forestry Act chief executive;\na lease, licence or permit from SunWater or a water authority;\na heritage agreement under the Queensland Heritage Act 1992 ;\na heritage restriction under—\na planning scheme; or\na temporary local planning instrument or planning scheme policy under the Planning Act ; or\na Commonwealth Act;\na determination of native title or an indigenous land use agreement under the Native Title Act 1993 (Cwlth) .\nIn deciding the value of the land—\nthe right must be considered; and\nan allowance must be made for any limitation or restriction of use relating to the right.\nIn making the allowance—\nthe purpose and conditions of the right must be considered; and\nif the right is a lease, the term remaining on the lease is not a limitation or restriction of use relating to the right.\nIn this section—\nSunWater means the entity continued in existence under the Government Owned Corporations Regulation 2004 , section 34 .\ns 33 amd 2019 No. 11 s 121\n(sec.33-ssec.1) This section applies to land to which any of the following (the right ) applies, relates, is in force or to which the land is subject— a stock grazing permit under— the Forestry Act , section 35 ; or the repealed National Parks and Wildlife Act 1975 , section 33 ; or For the continuing effect of permits under that section, see the Nature Conservation Act 1992 , section 183 . the Nature Conservation Act 1992 ; a Land Act tenure; a lease, licence, permit or permission to occupy granted or issued by the coordinator-general or the Forestry Act chief executive; a lease, licence or permit from SunWater or a water authority; a heritage agreement under the Queensland Heritage Act 1992 ; a heritage restriction under— a planning scheme; or a temporary local planning instrument or planning scheme policy under the Planning Act ; or a Commonwealth Act; a determination of native title or an indigenous land use agreement under the Native Title Act 1993 (Cwlth) .\n(sec.33-ssec.2) In deciding the value of the land— the right must be considered; and an allowance must be made for any limitation or restriction of use relating to the right.\n(sec.33-ssec.3) In making the allowance— the purpose and conditions of the right must be considered; and if the right is a lease, the term remaining on the lease is not a limitation or restriction of use relating to the right.\n(sec.33-ssec.4) In this section— SunWater means the entity continued in existence under the Government Owned Corporations Regulation 2004 , section 34 .\n- (a) a stock grazing permit under— (i) the Forestry Act , section 35 ; or (ii) the repealed National Parks and Wildlife Act 1975 , section 33 ; or Note— For the continuing effect of permits under that section, see the Nature Conservation Act 1992 , section 183 . (iii) the Nature Conservation Act 1992 ;\n- (i) the Forestry Act , section 35 ; or\n- (ii) the repealed National Parks and Wildlife Act 1975 , section 33 ; or Note— For the continuing effect of permits under that section, see the Nature Conservation Act 1992 , section 183 .\n- (iii) the Nature Conservation Act 1992 ;\n- (b) a Land Act tenure;\n- (c) a lease, licence, permit or permission to occupy granted or issued by the coordinator-general or the Forestry Act chief executive;\n- (d) a lease, licence or permit from SunWater or a water authority;\n- (e) a heritage agreement under the Queensland Heritage Act 1992 ;\n- (f) a heritage restriction under— (i) a planning scheme; or (ii) a temporary local planning instrument or planning scheme policy under the Planning Act ; or (iii) a Commonwealth Act;\n- (i) a planning scheme; or\n- (ii) a temporary local planning instrument or planning scheme policy under the Planning Act ; or\n- (iii) a Commonwealth Act;\n- (g) a determination of native title or an indigenous land use agreement under the Native Title Act 1993 (Cwlth) .\n- (i) the Forestry Act , section 35 ; or\n- (ii) the repealed National Parks and Wildlife Act 1975 , section 33 ; or Note— For the continuing effect of permits under that section, see the Nature Conservation Act 1992 , section 183 .\n- (iii) the Nature Conservation Act 1992 ;\n- (i) a planning scheme; or\n- (ii) a temporary local planning instrument or planning scheme policy under the Planning Act ; or\n- (iii) a Commonwealth Act;\n- (a) the right must be considered; and\n- (b) an allowance must be made for any limitation or restriction of use relating to the right.\n- (a) the purpose and conditions of the right must be considered; and\n- (b) if the right is a lease, the term remaining on the lease is not a limitation or restriction of use relating to the right.","sortOrder":34},{"sectionNumber":"sec.34","sectionType":"section","heading":"Land Act tenures","content":"### sec.34 Land Act tenures\n\nThis section applies for a Land Act rental valuation.\nHowever, this section applies only if, under the conditions of the Land Act tenure, the land may be used other than just as a single dwelling house or for farming.\nIf the use is so restricted, see division 5 , subdivision 2 (Exclusive use as a single dwelling house or for farming).\nIf the land is not used for farming, the physical state and condition of the land at the start of the Land Act tenure must be considered in deciding the land’s value.\nHowever, the value must not include any of the following as defined under the Land Act , schedule 6 —\nimprovements on the land;\ndevelopment works done to the land since the Land Act tenure commenced.\n(sec.34-ssec.1) This section applies for a Land Act rental valuation.\n(sec.34-ssec.2) However, this section applies only if, under the conditions of the Land Act tenure, the land may be used other than just as a single dwelling house or for farming. If the use is so restricted, see division 5 , subdivision 2 (Exclusive use as a single dwelling house or for farming).\n(sec.34-ssec.3) If the land is not used for farming, the physical state and condition of the land at the start of the Land Act tenure must be considered in deciding the land’s value.\n(sec.34-ssec.4) However, the value must not include any of the following as defined under the Land Act , schedule 6 — improvements on the land; development works done to the land since the Land Act tenure commenced.\n- (a) improvements on the land;\n- (b) development works done to the land since the Land Act tenure commenced.","sortOrder":35},{"sectionNumber":"sec.35","sectionType":"section","heading":"Racecourse land","content":"### sec.35 Racecourse land\n\nIf land includes a racecourse, in deciding its value any restrictions and limitations under its deed of grant or certificate of title must be disregarded.","sortOrder":36},{"sectionNumber":"sec.36","sectionType":"section","heading":"Integrated Resort Act and Sanctuary Cove Act","content":"### sec.36 Integrated Resort Act and Sanctuary Cove Act\n\nThis section applies for deciding the value of land in—\nthe site of an approved scheme under the Integrated Resort Act ; or\nthe site under the Sanctuary Cove Act .\nFor land in a site mentioned in subsection (1) (a) , if any part of the land is or may be inundated by water or subject to tidal influence, the land must be valued as if it were not, and never had been, inundated by water or subject to tidal influence.\nFor land in a site mentioned in subsection (1) (b) , if any part of the land or an adjacent site is or may be inundated by water or subject to tidal influence, the land must be valued as if it or the adjacent site were not, and never had been, inundated by water or subject to tidal influence.\n(sec.36-ssec.1) This section applies for deciding the value of land in— the site of an approved scheme under the Integrated Resort Act ; or the site under the Sanctuary Cove Act .\n(sec.36-ssec.2) For land in a site mentioned in subsection (1) (a) , if any part of the land is or may be inundated by water or subject to tidal influence, the land must be valued as if it were not, and never had been, inundated by water or subject to tidal influence.\n(sec.36-ssec.3) For land in a site mentioned in subsection (1) (b) , if any part of the land or an adjacent site is or may be inundated by water or subject to tidal influence, the land must be valued as if it or the adjacent site were not, and never had been, inundated by water or subject to tidal influence.\n- (a) the site of an approved scheme under the Integrated Resort Act ; or\n- (b) the site under the Sanctuary Cove Act .","sortOrder":37},{"sectionNumber":"sec.37","sectionType":"section","heading":"Exclusion of particular resources","content":"### sec.37 Exclusion of particular resources\n\nThe value of land does not include the value of any of the following on or in the land—\ngeothermal energy as defined under the Geothermal Energy Act 2010 ;\nGHG storage reservoirs as defined under the Greenhouse Gas Storage Act 2009 ;\nminerals;\npetroleum as defined under the Petroleum and Gas (Production and Safety) Act 2004 ;\ntimber.\n- (a) geothermal energy as defined under the Geothermal Energy Act 2010 ;\n- (b) GHG storage reservoirs as defined under the Greenhouse Gas Storage Act 2009 ;\n- (c) minerals;\n- (d) petroleum as defined under the Petroleum and Gas (Production and Safety) Act 2004 ;\n- (e) timber.","sortOrder":38},{"sectionNumber":"ch.2-pt.2-div.5","sectionType":"division","heading":"Allowances and concessions","content":"## Allowances and concessions","sortOrder":39},{"sectionNumber":"sec.38","sectionType":"section","heading":"What sdiv 1 is about","content":"### sec.38 What sdiv 1 is about\n\nThis subdivision provides for the granting of a deduction (a site improvement deduction ) to particular owners of land for site improvements to their land paid for by them in the previous 12 years.\nSee also chapter 9 , part 5 (Recording of site improvement deductions).","sortOrder":40},{"sectionNumber":"sec.39","sectionType":"section","heading":"Who may apply","content":"### sec.39 Who may apply\n\nAn owner of land may apply to the valuer-general for a site improvement deduction (a deduction application ).\nAlso, if an individual who is the owner of land dies, the individual’s personal representative may make a deduction application for the land.\nA deduction application may be made whether or not—\nthe land is developed land; or\nthe land previously had buildings on it that have been demolished.\nThis section applies subject to section 40 .\nSee also section 280 (Deduction application can not be made if offset applied).\n(sec.39-ssec.1) An owner of land may apply to the valuer-general for a site improvement deduction (a deduction application ).\n(sec.39-ssec.2) Also, if an individual who is the owner of land dies, the individual’s personal representative may make a deduction application for the land.\n(sec.39-ssec.3) A deduction application may be made whether or not— the land is developed land; or the land previously had buildings on it that have been demolished.\n(sec.39-ssec.4) This section applies subject to section 40 . See also section 280 (Deduction application can not be made if offset applied).\n- (a) the land is developed land; or\n- (b) the land previously had buildings on it that have been demolished.","sortOrder":41},{"sectionNumber":"sec.40","sectionType":"section","heading":"Cessation of right to apply","content":"### sec.40 Cessation of right to apply\n\nThis section provides for when a person loses the right to make, or continue with, a deduction application for land.\nIf the person ceases to be the owner of the land all of the right is lost.\nHowever, subsection (2) does not apply—\nif the cessation is a transmission by death from the person to the person’s personal representative; or\nfor a transfer from one joint tenant to another; or\nfor a transfer by right of survivorship.\nIf the person ceases to be an owner of a part of the land, the right is lost for that part.\nIn this section, a reference to cessation of ownership includes cessation because of—\nfor cessation in relation to part of the land—the compulsory acquisition of the part; or\nfor cessation in relation to all of the land—the compulsory acquisition of all of the land.\nFor this section, a person does not cease to be the owner of land while the person continues to be, whether jointly or severally, seised or possessed of or entitled to any estate or interest in the land.\n(sec.40-ssec.1) This section provides for when a person loses the right to make, or continue with, a deduction application for land.\n(sec.40-ssec.2) If the person ceases to be the owner of the land all of the right is lost.\n(sec.40-ssec.3) However, subsection (2) does not apply— if the cessation is a transmission by death from the person to the person’s personal representative; or for a transfer from one joint tenant to another; or for a transfer by right of survivorship.\n(sec.40-ssec.4) If the person ceases to be an owner of a part of the land, the right is lost for that part.\n(sec.40-ssec.5) In this section, a reference to cessation of ownership includes cessation because of— for cessation in relation to part of the land—the compulsory acquisition of the part; or for cessation in relation to all of the land—the compulsory acquisition of all of the land.\n(sec.40-ssec.6) For this section, a person does not cease to be the owner of land while the person continues to be, whether jointly or severally, seised or possessed of or entitled to any estate or interest in the land.\n- (a) if the cessation is a transmission by death from the person to the person’s personal representative; or\n- (b) for a transfer from one joint tenant to another; or\n- (c) for a transfer by right of survivorship.\n- (a) for cessation in relation to part of the land—the compulsory acquisition of the part; or\n- (b) for cessation in relation to all of the land—the compulsory acquisition of all of the land.","sortOrder":42},{"sectionNumber":"sec.41","sectionType":"section","heading":"Making deduction application","content":"### sec.41 Making deduction application\n\nA deduction application may be made—\nas an objection ground for an objection, in the way provided for under section 113 ; or\nat any other time in the approved form.\nIn either case, the application must—\nstate the following—\nfull details of the site improvements the subject of the application, including the cost of the works for the improvements;\nwho carried out the works;\nwhen the works were finished; and\nbe accompanied by—\nevidence that the applicant paid for the improvements in the last 12 years and when the payment was made; and\nall documents in the applicant’s possession or control relating to the cost of the works for the improvements.\n(sec.41-ssec.1) A deduction application may be made— as an objection ground for an objection, in the way provided for under section 113 ; or at any other time in the approved form.\n(sec.41-ssec.2) In either case, the application must— state the following— full details of the site improvements the subject of the application, including the cost of the works for the improvements; who carried out the works; when the works were finished; and be accompanied by— evidence that the applicant paid for the improvements in the last 12 years and when the payment was made; and all documents in the applicant’s possession or control relating to the cost of the works for the improvements.\n- (a) as an objection ground for an objection, in the way provided for under section 113 ; or\n- (b) at any other time in the approved form.\n- (a) state the following— (i) full details of the site improvements the subject of the application, including the cost of the works for the improvements; (ii) who carried out the works; (iii) when the works were finished; and\n- (i) full details of the site improvements the subject of the application, including the cost of the works for the improvements;\n- (ii) who carried out the works;\n- (iii) when the works were finished; and\n- (b) be accompanied by— (i) evidence that the applicant paid for the improvements in the last 12 years and when the payment was made; and (ii) all documents in the applicant’s possession or control relating to the cost of the works for the improvements.\n- (i) evidence that the applicant paid for the improvements in the last 12 years and when the payment was made; and\n- (ii) all documents in the applicant’s possession or control relating to the cost of the works for the improvements.\n- (i) full details of the site improvements the subject of the application, including the cost of the works for the improvements;\n- (ii) who carried out the works;\n- (iii) when the works were finished; and\n- (i) evidence that the applicant paid for the improvements in the last 12 years and when the payment was made; and\n- (ii) all documents in the applicant’s possession or control relating to the cost of the works for the improvements.","sortOrder":43},{"sectionNumber":"sec.42","sectionType":"section","heading":"Deciding deduction application","content":"### sec.42 Deciding deduction application\n\nThe valuer-general must consider a deduction application and decide whether to—\nrefuse to grant the applicant a site improvement deduction; or\ngrant the applicant a site improvement deduction for all or part of the site improvements the subject of the deduction application.\nHowever, the valuer-general can not do the following—\nif the applicant’s right to make or continue with the application ceases under section 40 (2) —decide or continue to decide the application;\nif the applicant’s right to make or continue with the deduction application ceases for a part of land—decide or continue to decide the application for that part.\nThe valuer-general must give the applicant notice of the decision as soon as practicable after making it.\nUnder chapter 3 , the owner’s right to object to the next valuation includes a right to object to a decision under this section, but not for a decision in relation to any subsequent valuations—see section 113 (Required content of objections).\n(sec.42-ssec.1) The valuer-general must consider a deduction application and decide whether to— refuse to grant the applicant a site improvement deduction; or grant the applicant a site improvement deduction for all or part of the site improvements the subject of the deduction application.\n(sec.42-ssec.2) However, the valuer-general can not do the following— if the applicant’s right to make or continue with the application ceases under section 40 (2) —decide or continue to decide the application; if the applicant’s right to make or continue with the deduction application ceases for a part of land—decide or continue to decide the application for that part.\n(sec.42-ssec.3) The valuer-general must give the applicant notice of the decision as soon as practicable after making it. Under chapter 3 , the owner’s right to object to the next valuation includes a right to object to a decision under this section, but not for a decision in relation to any subsequent valuations—see section 113 (Required content of objections).\n- (a) refuse to grant the applicant a site improvement deduction; or\n- (b) grant the applicant a site improvement deduction for all or part of the site improvements the subject of the deduction application.\n- (a) if the applicant’s right to make or continue with the application ceases under section 40 (2) —decide or continue to decide the application;\n- (b) if the applicant’s right to make or continue with the deduction application ceases for a part of land—decide or continue to decide the application for that part.","sortOrder":44},{"sectionNumber":"sec.43","sectionType":"section","heading":"Valuations to which site improvement deduction applies","content":"### sec.43 Valuations to which site improvement deduction applies\n\nThis section applies if a person who is an owner of land is granted a site improvement deduction for the land.\nThe amount of the deduction provided for under section 44 must be deducted from—\nthe relevant valuation; and\nsubsequent valuations for the land until the earlier of the following happens—\nthe next annual valuation after the end of 12 years from when all of the costs for the improvements were paid;\nthe person ceases to be the owner of all of the land other than because of an event mentioned in section 40 .\nAlso, if the person ceases to be the owner of a part of the land, the amount of the deduction is lost for that part from when a maintenance valuation is made for the cessation.\nIn this section, a reference to cessation of ownership includes cessation because of a compulsory acquisition of the land.\nIn this section—\nrelevant valuation means—\nif the deduction application was made as an objection ground—the valuation objected to; or\notherwise—the valuation for which a valuation notice is next to be given to the owner.\n(sec.43-ssec.1) This section applies if a person who is an owner of land is granted a site improvement deduction for the land.\n(sec.43-ssec.2) The amount of the deduction provided for under section 44 must be deducted from— the relevant valuation; and subsequent valuations for the land until the earlier of the following happens— the next annual valuation after the end of 12 years from when all of the costs for the improvements were paid; the person ceases to be the owner of all of the land other than because of an event mentioned in section 40 .\n(sec.43-ssec.3) Also, if the person ceases to be the owner of a part of the land, the amount of the deduction is lost for that part from when a maintenance valuation is made for the cessation.\n(sec.43-ssec.4) In this section, a reference to cessation of ownership includes cessation because of a compulsory acquisition of the land.\n(sec.43-ssec.5) In this section— relevant valuation means— if the deduction application was made as an objection ground—the valuation objected to; or otherwise—the valuation for which a valuation notice is next to be given to the owner.\n- (a) the relevant valuation; and\n- (b) subsequent valuations for the land until the earlier of the following happens— (i) the next annual valuation after the end of 12 years from when all of the costs for the improvements were paid; (ii) the person ceases to be the owner of all of the land other than because of an event mentioned in section 40 .\n- (i) the next annual valuation after the end of 12 years from when all of the costs for the improvements were paid;\n- (ii) the person ceases to be the owner of all of the land other than because of an event mentioned in section 40 .\n- (i) the next annual valuation after the end of 12 years from when all of the costs for the improvements were paid;\n- (ii) the person ceases to be the owner of all of the land other than because of an event mentioned in section 40 .\n- (a) if the deduction application was made as an objection ground—the valuation objected to; or\n- (b) otherwise—the valuation for which a valuation notice is next to be given to the owner.","sortOrder":45},{"sectionNumber":"sec.44","sectionType":"section","heading":"Amount of site improvement deduction","content":"### sec.44 Amount of site improvement deduction\n\nThe amount of the site improvement deduction for a valuation to which it applies is the added value of the site improvements on the valuation day.\nHowever, the added value can not—\nbe more than the actual cost on the valuation day of carrying out the works for the site improvements; or\ninclude—\ninterest or professional costs; or\ncosts relating to obtaining a development approval or other approval for the works.\nUnder chapter 3 , the owner’s right to object to a valuation to which the site improvement deduction applies includes a right to object to the decision on a deduction application concerning the land—see section 113 (Required content of objections).\nAlso, if part of the site improvement deduction is lost under section 43 , the added value is reduced proportionately to the change in the land’s area.\n(sec.44-ssec.1) The amount of the site improvement deduction for a valuation to which it applies is the added value of the site improvements on the valuation day.\n(sec.44-ssec.2) However, the added value can not— be more than the actual cost on the valuation day of carrying out the works for the site improvements; or include— interest or professional costs; or costs relating to obtaining a development approval or other approval for the works. Under chapter 3 , the owner’s right to object to a valuation to which the site improvement deduction applies includes a right to object to the decision on a deduction application concerning the land—see section 113 (Required content of objections).\n(sec.44-ssec.3) Also, if part of the site improvement deduction is lost under section 43 , the added value is reduced proportionately to the change in the land’s area.\n- (a) be more than the actual cost on the valuation day of carrying out the works for the site improvements; or\n- (b) include— (i) interest or professional costs; or (ii) costs relating to obtaining a development approval or other approval for the works.\n- (i) interest or professional costs; or\n- (ii) costs relating to obtaining a development approval or other approval for the works.\n- (i) interest or professional costs; or\n- (ii) costs relating to obtaining a development approval or other approval for the works.","sortOrder":46},{"sectionNumber":"sec.45","sectionType":"section","heading":"Application of sdiv 2","content":"### sec.45 Application of sdiv 2\n\nThis subdivision applies for deciding the value of land used only as a single dwelling house or for farming.\nFor this section, land is not used only for a single dwelling house or for farming if—\nthe land is divided into individual lots; and\nthere is evidence, including advertising or actual sales, of an intention to sell the individual lots.\n(sec.45-ssec.1) This subdivision applies for deciding the value of land used only as a single dwelling house or for farming.\n(sec.45-ssec.2) For this section, land is not used only for a single dwelling house or for farming if— the land is divided into individual lots; and there is evidence, including advertising or actual sales, of an intention to sell the individual lots.\n- (a) the land is divided into individual lots; and\n- (b) there is evidence, including advertising or actual sales, of an intention to sell the individual lots.","sortOrder":47},{"sectionNumber":"sec.46","sectionType":"section","heading":"Particular enhancements must be disregarded","content":"### sec.46 Particular enhancements must be disregarded\n\nIn deciding the value, any enhancement in its value because of any of the following for the land must be disregarded—\na subdivision by survey;\na potential use for industrial, subdivisional or any other purposes.\nSubsection (1) (b) applies whether or not the potential use is lawful on the valuation day.\n(sec.46-ssec.1) In deciding the value, any enhancement in its value because of any of the following for the land must be disregarded— a subdivision by survey; a potential use for industrial, subdivisional or any other purposes.\n(sec.46-ssec.2) Subsection (1) (b) applies whether or not the potential use is lawful on the valuation day.\n- (a) a subdivision by survey;\n- (b) a potential use for industrial, subdivisional or any other purposes.","sortOrder":48},{"sectionNumber":"sec.47","sectionType":"section","heading":"What is a single dwelling house","content":"### sec.47 What is a single dwelling house\n\nA single dwelling house is—\na dwelling used solely for habitation by a single household; or\na building consisting of 2 flats used solely for habitation; or\na building consisting of 2 self-contained units, known as a duplex, and used solely for habitation.\nSubsection (1) (a) includes a dwelling used solely for habitation by a single household—\npart of which is used or available for use as a furnished room or furnished rooms; or\nwith a single self-contained flat.\n(sec.47-ssec.1) A single dwelling house is— a dwelling used solely for habitation by a single household; or a building consisting of 2 flats used solely for habitation; or a building consisting of 2 self-contained units, known as a duplex, and used solely for habitation.\n(sec.47-ssec.2) Subsection (1) (a) includes a dwelling used solely for habitation by a single household— part of which is used or available for use as a furnished room or furnished rooms; or with a single self-contained flat.\n- (a) a dwelling used solely for habitation by a single household; or\n- (b) a building consisting of 2 flats used solely for habitation; or\n- (c) a building consisting of 2 self-contained units, known as a duplex, and used solely for habitation.\n- (a) part of which is used or available for use as a furnished room or furnished rooms; or\n- (b) with a single self-contained flat.","sortOrder":49},{"sectionNumber":"sec.48","sectionType":"section","heading":"What is farming","content":"### sec.48 What is farming\n\nFarming is the use of land for a farming business if—\nthe use is the land’s dominant use; and\nthe conditions under subsections (2) and (3) are complied with.\nThe business must be carried out for profit on a continuous or repetitive basis.\nThe business must have a substantial commercial purpose or character shown by at least one of the following—\nhaving an average gross annual return, worked out over a 3-year period, of at least $5,000;\nif the business is establishing and harvesting native or non-native forests—having an average anticipated gross annual return, worked out over the period from establishment to harvesting that is usual for the particular species of tree, of at least $5,000;\nif the business is maintaining and harvesting native forests—having an average anticipated gross annual return, worked out over the period from the start of maintenance to harvesting of the particular species of tree, of at least $5,000;\nhaving both of the following—\na minimum value of farm improvements or planting of forest or orchard trees of $50,000;\nthe appearance of being kept for farming or expenditure on crops, forest trees, maintenance of farm improvements, livestock or orchard trees.\nIn this section—\nfarm improvements includes appropriate sheds, other structures, facilities, farm plant and land development for the particular farming business but does not include a dwelling or car accommodation.\nfarming business means—\nthe business or industry of grazing, dairying, pig farming, poultry farming, viticulture, orcharding, apiculture, horticulture, aquaculture, vegetable growing, the growing of crops of any kind or forestry; or\nanother business or industry involving the cultivation of soils, the harvesting of crops or the rearing of livestock.\n(sec.48-ssec.1) Farming is the use of land for a farming business if— the use is the land’s dominant use; and the conditions under subsections (2) and (3) are complied with.\n(sec.48-ssec.2) The business must be carried out for profit on a continuous or repetitive basis.\n(sec.48-ssec.3) The business must have a substantial commercial purpose or character shown by at least one of the following— having an average gross annual return, worked out over a 3-year period, of at least $5,000; if the business is establishing and harvesting native or non-native forests—having an average anticipated gross annual return, worked out over the period from establishment to harvesting that is usual for the particular species of tree, of at least $5,000; if the business is maintaining and harvesting native forests—having an average anticipated gross annual return, worked out over the period from the start of maintenance to harvesting of the particular species of tree, of at least $5,000; having both of the following— a minimum value of farm improvements or planting of forest or orchard trees of $50,000; the appearance of being kept for farming or expenditure on crops, forest trees, maintenance of farm improvements, livestock or orchard trees.\n(sec.48-ssec.4) In this section— farm improvements includes appropriate sheds, other structures, facilities, farm plant and land development for the particular farming business but does not include a dwelling or car accommodation. farming business means— the business or industry of grazing, dairying, pig farming, poultry farming, viticulture, orcharding, apiculture, horticulture, aquaculture, vegetable growing, the growing of crops of any kind or forestry; or another business or industry involving the cultivation of soils, the harvesting of crops or the rearing of livestock.\n- (a) the use is the land’s dominant use; and\n- (b) the conditions under subsections (2) and (3) are complied with.\n- (a) having an average gross annual return, worked out over a 3-year period, of at least $5,000;\n- (b) if the business is establishing and harvesting native or non-native forests—having an average anticipated gross annual return, worked out over the period from establishment to harvesting that is usual for the particular species of tree, of at least $5,000;\n- (c) if the business is maintaining and harvesting native forests—having an average anticipated gross annual return, worked out over the period from the start of maintenance to harvesting of the particular species of tree, of at least $5,000;\n- (d) having both of the following— (i) a minimum value of farm improvements or planting of forest or orchard trees of $50,000; (ii) the appearance of being kept for farming or expenditure on crops, forest trees, maintenance of farm improvements, livestock or orchard trees.\n- (i) a minimum value of farm improvements or planting of forest or orchard trees of $50,000;\n- (ii) the appearance of being kept for farming or expenditure on crops, forest trees, maintenance of farm improvements, livestock or orchard trees.\n- (i) a minimum value of farm improvements or planting of forest or orchard trees of $50,000;\n- (ii) the appearance of being kept for farming or expenditure on crops, forest trees, maintenance of farm improvements, livestock or orchard trees.\n- (a) the business or industry of grazing, dairying, pig farming, poultry farming, viticulture, orcharding, apiculture, horticulture, aquaculture, vegetable growing, the growing of crops of any kind or forestry; or\n- (b) another business or industry involving the cultivation of soils, the harvesting of crops or the rearing of livestock.","sortOrder":50},{"sectionNumber":"sec.49","sectionType":"section","heading":"Application of sdiv 3","content":"### sec.49 Application of sdiv 3\n\nThis subdivision applies to a parcel (the relevant parcel ) if—\nthe relevant parcel is 1 of the parts into which land has been subdivided; and\nthe person who subdivided the land is the owner of the relevant parcel; and\nthe relevant parcel is not developed land.\nThis subdivision also applies to a parcel (also the relevant parcel ) if—\nthe relevant parcel is 1 of the parts into which land has been reconfigured because of a compulsory acquisition under a law; and\nsubsection (1) applied to the relevant parcel, as part of a relevant parcel mentioned in subsection (1) , immediately before the compulsory acquisition; and\nafter the reconfiguration, the same person continues to own the part of the land not compulsorily acquired; and\nthe relevant parcel is not developed land.\nDespite subsections (1) and (2) , this subdivision does not apply for a Land Act rental valuation.\nIf subdivision 2 applies to land, this subdivision does not affect the operation of subdivision 2 .\n(sec.49-ssec.1) This subdivision applies to a parcel (the relevant parcel ) if— the relevant parcel is 1 of the parts into which land has been subdivided; and the person who subdivided the land is the owner of the relevant parcel; and the relevant parcel is not developed land.\n(sec.49-ssec.2) This subdivision also applies to a parcel (also the relevant parcel ) if— the relevant parcel is 1 of the parts into which land has been reconfigured because of a compulsory acquisition under a law; and subsection (1) applied to the relevant parcel, as part of a relevant parcel mentioned in subsection (1) , immediately before the compulsory acquisition; and after the reconfiguration, the same person continues to own the part of the land not compulsorily acquired; and the relevant parcel is not developed land.\n(sec.49-ssec.3) Despite subsections (1) and (2) , this subdivision does not apply for a Land Act rental valuation.\n(sec.49-ssec.4) If subdivision 2 applies to land, this subdivision does not affect the operation of subdivision 2 .\n- (a) the relevant parcel is 1 of the parts into which land has been subdivided; and\n- (b) the person who subdivided the land is the owner of the relevant parcel; and\n- (c) the relevant parcel is not developed land.\n- (a) the relevant parcel is 1 of the parts into which land has been reconfigured because of a compulsory acquisition under a law; and\n- (b) subsection (1) applied to the relevant parcel, as part of a relevant parcel mentioned in subsection (1) , immediately before the compulsory acquisition; and\n- (c) after the reconfiguration, the same person continues to own the part of the land not compulsorily acquired; and\n- (d) the relevant parcel is not developed land.","sortOrder":51},{"sectionNumber":"sec.50","sectionType":"section","heading":"Discount until parcel developed or ownership changes","content":"### sec.50 Discount until parcel developed or ownership changes\n\nThis section applies for the making and levying of rates on the relevant parcel for the discounted valuation period.\nThe local government must discount the value of the relevant parcel by 40%.\nIn this section—\ndiscounted valuation period , for the relevant parcel, means the period starting when the land of which the parcel was a part was subdivided and ending on the earlier of the following days—\nthe day on which there is a change in the ownership of the relevant parcel;\nthe day the relevant parcel becomes developed land.\n(sec.50-ssec.1) This section applies for the making and levying of rates on the relevant parcel for the discounted valuation period.\n(sec.50-ssec.2) The local government must discount the value of the relevant parcel by 40%.\n(sec.50-ssec.3) In this section— discounted valuation period , for the relevant parcel, means the period starting when the land of which the parcel was a part was subdivided and ending on the earlier of the following days— the day on which there is a change in the ownership of the relevant parcel; the day the relevant parcel becomes developed land.\n- (a) the day on which there is a change in the ownership of the relevant parcel;\n- (b) the day the relevant parcel becomes developed land.","sortOrder":52},{"sectionNumber":"sec.51","sectionType":"section","heading":"Provisions for when discounted valuation period ends","content":"### sec.51 Provisions for when discounted valuation period ends\n\nThis section applies for the relevant parcel on and from the day the discounted valuation period under section 50 ends.\nFor the local government legislation, a change in the relevant parcel’s value is taken to have had effect on that day.\nFor the making and levying of rates on the relevant parcel on and from that day—\nits previous value is its value as discounted under section 50 (2) ; and\nits new value is its value without regard to the discount.\n(sec.51-ssec.1) This section applies for the relevant parcel on and from the day the discounted valuation period under section 50 ends.\n(sec.51-ssec.2) For the local government legislation, a change in the relevant parcel’s value is taken to have had effect on that day.\n(sec.51-ssec.3) For the making and levying of rates on the relevant parcel on and from that day— its previous value is its value as discounted under section 50 (2) ; and its new value is its value without regard to the discount.\n- (a) its previous value is its value as discounted under section 50 (2) ; and\n- (b) its new value is its value without regard to the discount.","sortOrder":53},{"sectionNumber":"ch.2-pt.3","sectionType":"part","heading":"Land to be included in valuations","content":"# Land to be included in valuations","sortOrder":54},{"sectionNumber":"ch.2-pt.3-div.1","sectionType":"division","heading":"General provision","content":"## General provision","sortOrder":55},{"sectionNumber":"sec.52","sectionType":"section","heading":"Valuation generally for each lot","content":"### sec.52 Valuation generally for each lot\n\nSubject to the other provisions of this part, a separate single valuation must be made for each lot.","sortOrder":56},{"sectionNumber":"ch.2-pt.3-div.2","sectionType":"division","heading":"Declaring separate valuation for part of a lot","content":"## Declaring separate valuation for part of a lot","sortOrder":57},{"sectionNumber":"sec.53","sectionType":"section","heading":"Valuer-general’s power","content":"### sec.53 Valuer-general’s power\n\nThe valuer-general may declare that a separate valuation, from the rest of a lot, will be made for a stated part of the lot (a separation declaration ).\nSee also chapter 5 (Internal and external reviews).\nHowever, a separation declaration may be made only if—\nit is possible to lawfully subdivide the stated part from the rest of the lot; and\nthe valuer-general considers circumstances relating to the value of the part make a separate valuation of it appropriate.\nA building on the part is occupied separately, or adapted to being occupied separately, from the rest of the lot.\nThe part is used, or is suitable to be used, for a purpose different from the purpose for which the rest of the lot is used, or is suitable to be used.\nThe effect of the declaration is that the part becomes a parcel itself—see the schedule, definition parcel , paragraph (b) .\nThis section applies to leased land if the lease is—\nfrom any of the following of land leased, by the following, from the State—\na local government;\na department;\nan entity representing the State; or\nfrom a GOC or rail government entity, of land leased by the GOC or rail government entity from—\nthe State; or\na lessee of the State.\nOtherwise, this section does not apply to land leased from the State.\nThe part that is the subject of the declaration is a declared parcel .\nTo remove any doubt, it is declared that subsection (2) (a) does not require that a subdivision has been sought or made for the stated part.\ns 53 amd 2013 No. 19 s 120 sch 1 ; 2019 No. 17 s 64\n(sec.53-ssec.1) The valuer-general may declare that a separate valuation, from the rest of a lot, will be made for a stated part of the lot (a separation declaration ). See also chapter 5 (Internal and external reviews).\n(sec.53-ssec.2) However, a separation declaration may be made only if— it is possible to lawfully subdivide the stated part from the rest of the lot; and the valuer-general considers circumstances relating to the value of the part make a separate valuation of it appropriate. A building on the part is occupied separately, or adapted to being occupied separately, from the rest of the lot. The part is used, or is suitable to be used, for a purpose different from the purpose for which the rest of the lot is used, or is suitable to be used. The effect of the declaration is that the part becomes a parcel itself—see the schedule, definition parcel , paragraph (b) .\n(sec.53-ssec.3) This section applies to leased land if the lease is— from any of the following of land leased, by the following, from the State— a local government; a department; an entity representing the State; or from a GOC or rail government entity, of land leased by the GOC or rail government entity from— the State; or a lessee of the State.\n(sec.53-ssec.4) Otherwise, this section does not apply to land leased from the State.\n(sec.53-ssec.5) The part that is the subject of the declaration is a declared parcel .\n(sec.53-ssec.6) To remove any doubt, it is declared that subsection (2) (a) does not require that a subdivision has been sought or made for the stated part.\n- (a) it is possible to lawfully subdivide the stated part from the rest of the lot; and\n- (b) the valuer-general considers circumstances relating to the value of the part make a separate valuation of it appropriate. Example of circumstances for subsection (2) (b) — 1 A building on the part is occupied separately, or adapted to being occupied separately, from the rest of the lot. 2 The part is used, or is suitable to be used, for a purpose different from the purpose for which the rest of the lot is used, or is suitable to be used.\n- 1 A building on the part is occupied separately, or adapted to being occupied separately, from the rest of the lot.\n- 2 The part is used, or is suitable to be used, for a purpose different from the purpose for which the rest of the lot is used, or is suitable to be used.\n- 1 A building on the part is occupied separately, or adapted to being occupied separately, from the rest of the lot.\n- 2 The part is used, or is suitable to be used, for a purpose different from the purpose for which the rest of the lot is used, or is suitable to be used.\n- (a) from any of the following of land leased, by the following, from the State— (i) a local government; (ii) a department; (iii) an entity representing the State; or\n- (i) a local government;\n- (ii) a department;\n- (iii) an entity representing the State; or\n- (b) from a GOC or rail government entity, of land leased by the GOC or rail government entity from— (i) the State; or (ii) a lessee of the State.\n- (i) the State; or\n- (ii) a lessee of the State.\n- (i) a local government;\n- (ii) a department;\n- (iii) an entity representing the State; or\n- (i) the State; or\n- (ii) a lessee of the State.","sortOrder":58},{"sectionNumber":"sec.54","sectionType":"section","heading":"Guidelines for making separation declaration","content":"### sec.54 Guidelines for making separation declaration\n\nThe valuer-general may make guidelines about the circumstances in which the valuer-general will make a separation declaration.\nThe guidelines—\nmust be consistent with section 53 ; and\nare not subordinate legislation.\nIn deciding whether to make a separation declaration, the valuer-general may consider, but is not bound by, the guidelines.\nThe valuer-general must keep a copy of the guidelines, as in force from time to time, on the department’s website.\n(sec.54-ssec.1) The valuer-general may make guidelines about the circumstances in which the valuer-general will make a separation declaration.\n(sec.54-ssec.2) The guidelines— must be consistent with section 53 ; and are not subordinate legislation.\n(sec.54-ssec.3) In deciding whether to make a separation declaration, the valuer-general may consider, but is not bound by, the guidelines.\n(sec.54-ssec.4) The valuer-general must keep a copy of the guidelines, as in force from time to time, on the department’s website.\n- (a) must be consistent with section 53 ; and\n- (b) are not subordinate legislation.","sortOrder":59},{"sectionNumber":"sec.55","sectionType":"section","heading":"Notice and taking of effect of separation declaration","content":"### sec.55 Notice and taking of effect of separation declaration\n\nThe valuer-general may give notice of a separation declaration for a declared parcel only in a valuation notice for the parcel.\nA separation declaration—\nhas effect and is taken to have always had effect for the valuation; and\ncontinues in effect for the declared parcel until the declaration is repealed.\nbecause of a change in circumstances mentioned in the examples for section 53 (2) and the subsequent issue of a valuation notice\n(sec.55-ssec.1) The valuer-general may give notice of a separation declaration for a declared parcel only in a valuation notice for the parcel.\n(sec.55-ssec.2) A separation declaration— has effect and is taken to have always had effect for the valuation; and continues in effect for the declared parcel until the declaration is repealed. because of a change in circumstances mentioned in the examples for section 53 (2) and the subsequent issue of a valuation notice\n- (a) has effect and is taken to have always had effect for the valuation; and\n- (b) continues in effect for the declared parcel until the declaration is repealed. Example of when a separation declaration might be repealed— because of a change in circumstances mentioned in the examples for section 53 (2) and the subsequent issue of a valuation notice","sortOrder":60},{"sectionNumber":"ch.2-pt.3-div.3","sectionType":"division","heading":"Combined valuations","content":"## Combined valuations","sortOrder":61},{"sectionNumber":"sec.56","sectionType":"section","heading":"Application of div 3","content":"### sec.56 Application of div 3\n\nThis division does not apply for a declared parcel or to a parcel the subject of a discount under section 50 .\nDespite division 4 , this division applies to land tax valuations and rating valuations, but not to Land Act rental valuations.\n(sec.56-ssec.1) This division does not apply for a declared parcel or to a parcel the subject of a discount under section 50 .\n(sec.56-ssec.2) Despite division 4 , this division applies to land tax valuations and rating valuations, but not to Land Act rental valuations.","sortOrder":62},{"sectionNumber":"sec.57","sectionType":"section","heading":"Adjoining lots—general","content":"### sec.57 Adjoining lots—general\n\nAdjoining lots must be included in the same valuation if—\nthey are owned by the same person; and\neither—\nno part of the lots is leased; or\nall of the lots are leased to the same person.\nHowever, subsection (1) applies only if either—\nnot more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied; or\nif more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied—the lots are being worked as 1 business unit.\nIn this section—\nlease does not include a sublease.\n(sec.57-ssec.1) Adjoining lots must be included in the same valuation if— they are owned by the same person; and either— no part of the lots is leased; or all of the lots are leased to the same person.\n(sec.57-ssec.2) However, subsection (1) applies only if either— not more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied; or if more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied—the lots are being worked as 1 business unit.\n(sec.57-ssec.3) In this section— lease does not include a sublease.\n- (a) they are owned by the same person; and\n- (b) either— (i) no part of the lots is leased; or (ii) all of the lots are leased to the same person.\n- (i) no part of the lots is leased; or\n- (ii) all of the lots are leased to the same person.\n- (i) no part of the lots is leased; or\n- (ii) all of the lots are leased to the same person.\n- (a) not more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied; or\n- (b) if more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied—the lots are being worked as 1 business unit.","sortOrder":63},{"sectionNumber":"sec.58","sectionType":"section","heading":"Adjoining lots subleased from the State","content":"### sec.58 Adjoining lots subleased from the State\n\nThis section applies if adjoining lots are leased from the State to the same person.\nIf any of the lots are subleased, the lots must be included in the same valuation.\nSubsection (2) applies—\nwhether or not the subleases are to the same person; but\nsubject to section 62 .\n(sec.58-ssec.1) This section applies if adjoining lots are leased from the State to the same person.\n(sec.58-ssec.2) If any of the lots are subleased, the lots must be included in the same valuation.\n(sec.58-ssec.3) Subsection (2) applies— whether or not the subleases are to the same person; but subject to section 62 .\n- (a) whether or not the subleases are to the same person; but\n- (b) subject to section 62 .","sortOrder":64},{"sectionNumber":"sec.59","sectionType":"section","heading":"Non-adjoining farming lots","content":"### sec.59 Non-adjoining farming lots\n\nLots that do not join each other must be included in the same valuation if—\nthe lots are worked as 1 business unit and used only for farming; and\nthe lots are owned by the same person; and\nif the lots are leased—they are all leased to the same person.\n- (a) the lots are worked as 1 business unit and used only for farming; and\n- (b) the lots are owned by the same person; and\n- (c) if the lots are leased—they are all leased to the same person.","sortOrder":65},{"sectionNumber":"ch.2-pt.3-div.4","sectionType":"division","heading":"Separate valuations","content":"## Separate valuations","sortOrder":66},{"sectionNumber":"sec.60","sectionType":"section","heading":"Application of div 4","content":"### sec.60 Application of div 4\n\nThis division applies if, other than for this division, 1 valuation must be made for an area (the designated area ) consisting of just 1 parcel, or of 1 or more parcels.","sortOrder":67},{"sectionNumber":"sec.61","sectionType":"section","heading":"Lots separately leased","content":"### sec.61 Lots separately leased\n\nSubsection (2) applies if—\nthe designated area consists of lots all of which are owned by the same person; but\n1 or more of the lots are leased by the owner to 1 or more other persons.\nSubject to division 3 , there must be separate valuations for each of the lots leased.\n(sec.61-ssec.1) Subsection (2) applies if— the designated area consists of lots all of which are owned by the same person; but 1 or more of the lots are leased by the owner to 1 or more other persons.\n(sec.61-ssec.2) Subject to division 3 , there must be separate valuations for each of the lots leased.\n- (a) the designated area consists of lots all of which are owned by the same person; but\n- (b) 1 or more of the lots are leased by the owner to 1 or more other persons.","sortOrder":68},{"sectionNumber":"sec.62","sectionType":"section","heading":"Part of area subleased from particular governmental entities","content":"### sec.62 Part of area subleased from particular governmental entities\n\nThis section applies if the designated area is leased—\nfrom the State by—\na department or an entity representing the State; or\na local government; or\nby a GOC or rail government entity from—\nthe State; or\na lessee of the State.\nThere must be separate valuations for each part of the designated area subleased to someone else.\ns 62 amd 2013 No. 19 s 120 sch 1\n(sec.62-ssec.1) This section applies if the designated area is leased— from the State by— a department or an entity representing the State; or a local government; or by a GOC or rail government entity from— the State; or a lessee of the State.\n(sec.62-ssec.2) There must be separate valuations for each part of the designated area subleased to someone else.\n- (a) from the State by— (i) a department or an entity representing the State; or (ii) a local government; or\n- (i) a department or an entity representing the State; or\n- (ii) a local government; or\n- (b) by a GOC or rail government entity from— (i) the State; or (ii) a lessee of the State.\n- (i) the State; or\n- (ii) a lessee of the State.\n- (i) a department or an entity representing the State; or\n- (ii) a local government; or\n- (i) the State; or\n- (ii) a lessee of the State.","sortOrder":69},{"sectionNumber":"sec.63","sectionType":"section","heading":"Non-adjoining lots, separately owned lots and lots separated by a public road","content":"### sec.63 Non-adjoining lots, separately owned lots and lots separated by a public road\n\nThere must be different valuations of each parcel within the designated area if they—\ndo not adjoin; or\nare separated by a public road and able to be lawfully subdivided; or\nare separately owned.\n- (a) do not adjoin; or\n- (b) are separated by a public road and able to be lawfully subdivided; or\n- (c) are separately owned.","sortOrder":70},{"sectionNumber":"sec.64","sectionType":"section","heading":"Area crossing different local government areas","content":"### sec.64 Area crossing different local government areas\n\nIf the designated area is partly in 1 local government area and partly in another—\nthe designated area must be valued; and\nthe amount of the valuation must be apportioned between the parts; and\nthe apportioned amount for the part in the local government area for which the valuation is being made is the valuation for that part.\nSubsection (1) applies as well as sections 65 to 67 .\n(sec.64-ssec.1) If the designated area is partly in 1 local government area and partly in another— the designated area must be valued; and the amount of the valuation must be apportioned between the parts; and the apportioned amount for the part in the local government area for which the valuation is being made is the valuation for that part.\n(sec.64-ssec.2) Subsection (1) applies as well as sections 65 to 67 .\n- (a) the designated area must be valued; and\n- (b) the amount of the valuation must be apportioned between the parts; and\n- (c) the apportioned amount for the part in the local government area for which the valuation is being made is the valuation for that part.","sortOrder":71},{"sectionNumber":"sec.65","sectionType":"section","heading":"Area crossing categories in same local government area","content":"### sec.65 Area crossing categories in same local government area\n\nThis section applies if all or part of the designated area is in 1 local government area, but—\nit is partly in 1 category and partly in another; and\nthe amount of the general rate made and levied for the rateable land in each category is not the same.\nFor a designated area mentioned in subsection (1) —\nthe designated area must be valued; and\nthe amount of the valuation must be apportioned between the parts; and\nthe apportioned amount for each part is the valuation for that part.\nIn this section—\ncategory , for a local government area, means a category of rateable land decided by the local government for the area for levying a differential general rate.\n(sec.65-ssec.1) This section applies if all or part of the designated area is in 1 local government area, but— it is partly in 1 category and partly in another; and the amount of the general rate made and levied for the rateable land in each category is not the same.\n(sec.65-ssec.2) For a designated area mentioned in subsection (1) — the designated area must be valued; and the amount of the valuation must be apportioned between the parts; and the apportioned amount for each part is the valuation for that part.\n(sec.65-ssec.3) In this section— category , for a local government area, means a category of rateable land decided by the local government for the area for levying a differential general rate.\n- (a) it is partly in 1 category and partly in another; and\n- (b) the amount of the general rate made and levied for the rateable land in each category is not the same.\n- (a) the designated area must be valued; and\n- (b) the amount of the valuation must be apportioned between the parts; and\n- (c) the apportioned amount for each part is the valuation for that part.","sortOrder":72},{"sectionNumber":"sec.66","sectionType":"section","heading":"Area only partly rateable land","content":"### sec.66 Area only partly rateable land\n\nIf only part of the designated area is rateable land—\nthe designated area must be valued; and\nthe amount of the valuation must be apportioned between the parts; and\nthe apportioned amount for the part that is rateable land is the valuation for that part.\n- (a) the designated area must be valued; and\n- (b) the amount of the valuation must be apportioned between the parts; and\n- (c) the apportioned amount for the part that is rateable land is the valuation for that part.","sortOrder":73},{"sectionNumber":"sec.67","sectionType":"section","heading":"Land Act rental valuation or Land tax valuation","content":"### sec.67 Land Act rental valuation or Land tax valuation\n\nIf the designated area is being valued for a Land Act rental valuation or a Land Tax valuation, there must be a separate valuation of any part of the area that is being so valued.\nA Land Act rental valuation must be for all of the land in the Land Act tenure, even if separate valuations of parts of the land are made for another purpose.\n(sec.67-ssec.1) If the designated area is being valued for a Land Act rental valuation or a Land Tax valuation, there must be a separate valuation of any part of the area that is being so valued.\n(sec.67-ssec.2) A Land Act rental valuation must be for all of the land in the Land Act tenure, even if separate valuations of parts of the land are made for another purpose.","sortOrder":74},{"sectionNumber":"ch.2-pt.3-div.5","sectionType":"division","heading":"Miscellaneous provisions","content":"## Miscellaneous provisions","sortOrder":75},{"sectionNumber":"sec.68","sectionType":"section","heading":"Areas subject to mining lease application","content":"### sec.68 Areas subject to mining lease application\n\nThe valuer-general may make a separate valuation of land the subject of a mining lease application if, under the Mineral Resources Act 1989 , the applicant may enter the land.","sortOrder":76},{"sectionNumber":"sec.69","sectionType":"section","heading":"Community titles schemes","content":"### sec.69 Community titles schemes\n\nThe valuer-general must not value lots in a community titles scheme separately but must instead value the scheme land for the scheme—\nas an undivided whole; and\nas if it were owned by a single owner.\nFor the valuation, and objection and appeal against the valuation, the body corporate for the community titles scheme is taken to be the scheme land’s owner.\nThe body corporate must be shown in the valuation as the scheme land’s owner.\nIn this section—\nbody corporate , for a community titles scheme, means the body corporate under the BCCM Act for the scheme.\nscheme land , for a community titles scheme, means scheme land under the BCCM Act for the scheme.\n(sec.69-ssec.1) The valuer-general must not value lots in a community titles scheme separately but must instead value the scheme land for the scheme— as an undivided whole; and as if it were owned by a single owner.\n(sec.69-ssec.2) For the valuation, and objection and appeal against the valuation, the body corporate for the community titles scheme is taken to be the scheme land’s owner.\n(sec.69-ssec.3) The body corporate must be shown in the valuation as the scheme land’s owner.\n(sec.69-ssec.4) In this section— body corporate , for a community titles scheme, means the body corporate under the BCCM Act for the scheme. scheme land , for a community titles scheme, means scheme land under the BCCM Act for the scheme.\n- (a) as an undivided whole; and\n- (b) as if it were owned by a single owner.","sortOrder":77},{"sectionNumber":"sec.70","sectionType":"section","heading":"Approved scheme land under Integrated Resort Act","content":"### sec.70 Approved scheme land under Integrated Resort Act\n\nThe valuer-general may value the land consisting of the following parts in the site of an approved scheme as if each part were a single lot—\nthe lots on a building unit plan;\nthe lots on a group titles plan;\nthe lots within a precinct;\nthe lot or lots consisting of a primary or secondary thoroughfare;\na future development area.\nTerms mentioned in subsection (1) and not defined under this Act have the same meanings they have under the Integrated Resort Act .\n(sec.70-ssec.1) The valuer-general may value the land consisting of the following parts in the site of an approved scheme as if each part were a single lot— the lots on a building unit plan; the lots on a group titles plan; the lots within a precinct; the lot or lots consisting of a primary or secondary thoroughfare; a future development area.\n(sec.70-ssec.2) Terms mentioned in subsection (1) and not defined under this Act have the same meanings they have under the Integrated Resort Act .\n- (a) the lots on a building unit plan;\n- (b) the lots on a group titles plan;\n- (c) the lots within a precinct;\n- (d) the lot or lots consisting of a primary or secondary thoroughfare;\n- (e) a future development area.","sortOrder":78},{"sectionNumber":"sec.71","sectionType":"section","heading":"Sanctuary Cove Resort site","content":"### sec.71 Sanctuary Cove Resort site\n\nThe valuer-general may value the land consisting of the following parts of the site as if each part were a single lot—\nthe lots on a building unit plan;\nthe lots on a group titles plan;\nthe lot or lots comprising a primary or secondary thoroughfare;\nthe lot or lots within a zone.\nTerms mentioned in subsection (1) and not defined under this Act have the same meanings they have under the Sanctuary Cove Act .\n(sec.71-ssec.1) The valuer-general may value the land consisting of the following parts of the site as if each part were a single lot— the lots on a building unit plan; the lots on a group titles plan; the lot or lots comprising a primary or secondary thoroughfare; the lot or lots within a zone.\n(sec.71-ssec.2) Terms mentioned in subsection (1) and not defined under this Act have the same meanings they have under the Sanctuary Cove Act .\n- (a) the lots on a building unit plan;\n- (b) the lots on a group titles plan;\n- (c) the lot or lots comprising a primary or secondary thoroughfare;\n- (d) the lot or lots within a zone.","sortOrder":79},{"sectionNumber":"ch.2-pt.4","sectionType":"part","heading":"Annual valuations","content":"# Annual valuations","sortOrder":80},{"sectionNumber":"ch.2-pt.4-div.1","sectionType":"division","heading":"General provisions","content":"## General provisions","sortOrder":81},{"sectionNumber":"sec.72","sectionType":"section","heading":"General duty to make annual valuations","content":"### sec.72 General duty to make annual valuations\n\nThe valuer-general must—\nmake an annual valuation of all land in a local government area; and\nfix a valuation day for each annual valuation.\nIf a valuation is required for more than 1 statutory purpose, an annual valuation must be made for each of them.\nSubsection (4) applies if the valuer-general—\nhas made an annual valuation for a local government area; but\nhas omitted to make a valuation of particular land in the area.\nDespite the omission, the valuer-general is taken to have made an annual valuation for all of the area.\nSee also section 81 (Valuation of land omitted from annual valuation).\nSubsection (1) is subject to section 74 .\n(sec.72-ssec.1) The valuer-general must— make an annual valuation of all land in a local government area; and fix a valuation day for each annual valuation.\n(sec.72-ssec.2) If a valuation is required for more than 1 statutory purpose, an annual valuation must be made for each of them.\n(sec.72-ssec.3) Subsection (4) applies if the valuer-general— has made an annual valuation for a local government area; but has omitted to make a valuation of particular land in the area.\n(sec.72-ssec.4) Despite the omission, the valuer-general is taken to have made an annual valuation for all of the area. See also section 81 (Valuation of land omitted from annual valuation).\n(sec.72-ssec.5) Subsection (1) is subject to section 74 .\n- (a) make an annual valuation of all land in a local government area; and\n- (b) fix a valuation day for each annual valuation.\n- (a) has made an annual valuation for a local government area; but\n- (b) has omitted to make a valuation of particular land in the area.","sortOrder":82},{"sectionNumber":"sec.73","sectionType":"section","heading":"Effect if annual valuation not made","content":"### sec.73 Effect if annual valuation not made\n\nThis section applies if an annual valuation is not made for a local government area as required under section 72 (1) .\nThe last preceding annual valuation for the local government area continues in effect until the next annual valuation for the area takes effect.\n(sec.73-ssec.1) This section applies if an annual valuation is not made for a local government area as required under section 72 (1) .\n(sec.73-ssec.2) The last preceding annual valuation for the local government area continues in effect until the next annual valuation for the area takes effect.","sortOrder":83},{"sectionNumber":"sec.74","sectionType":"section","heading":"Exceptions to annual valuation requirement","content":"### sec.74 Exceptions to annual valuation requirement\n\nThe valuer-general need not make an annual valuation of land in a local government area if the valuer-general considers it is not possible to do so because of unusual circumstances.\nThe valuer-general may decide not to make an annual valuation of land in a local government area after considering—\na market survey report for the area; and\nthe results of consultation with the local government for the area, and appropriate local groups and industry groups.\nthe local Chamber of Commerce\nAgForce, Queensland Industrial Union of Employers and Queensland Canegrowers Organisation Limited\nIn this section—\nmarket survey report , for a local government area, means a report to the valuer-general giving—\ndetails of sales of land, including sales of land outside the area, since the last annual valuation was made; and\nthe probable impact of the sales on the value of land in the area if an annual valuation were to be made.\ns 74 amd 2013 No. 23 s 142\n(sec.74-ssec.1) The valuer-general need not make an annual valuation of land in a local government area if the valuer-general considers it is not possible to do so because of unusual circumstances.\n(sec.74-ssec.2) The valuer-general may decide not to make an annual valuation of land in a local government area after considering— a market survey report for the area; and the results of consultation with the local government for the area, and appropriate local groups and industry groups. the local Chamber of Commerce AgForce, Queensland Industrial Union of Employers and Queensland Canegrowers Organisation Limited\n(sec.74-ssec.3) In this section— market survey report , for a local government area, means a report to the valuer-general giving— details of sales of land, including sales of land outside the area, since the last annual valuation was made; and the probable impact of the sales on the value of land in the area if an annual valuation were to be made.\n- (a) a market survey report for the area; and\n- (b) the results of consultation with the local government for the area, and appropriate local groups and industry groups. Example of local group— the local Chamber of Commerce Examples of industry groups— AgForce, Queensland Industrial Union of Employers and Queensland Canegrowers Organisation Limited\n- (a) details of sales of land, including sales of land outside the area, since the last annual valuation was made; and\n- (b) the probable impact of the sales on the value of land in the area if an annual valuation were to be made.","sortOrder":84},{"sectionNumber":"sec.75","sectionType":"section","heading":"Duration of annual valuation","content":"### sec.75 Duration of annual valuation\n\nAn annual valuation takes effect from the next 30 June after its making.\nAn annual valuation continues in effect until the next annual valuation of the land takes effect.\nHowever, the effect of an annual valuation is subject to—\nany maintenance valuation for the annual valuation; and\nan objection decision affecting the valuation; and\nan amendment of the valuation because of a valuation appeal or further appeal, or an appeal response amendment.\nSubsection (5) applies if—\nthe value of land is changed by the loss, under a water entitlement notice, of a water licence the value of which formed part of the land’s value; and\nthe loss happened during the period of 1 year before an annual valuation of the land would otherwise have had effect under subsection (1) .\nThe effect of the loss is not to be reflected in the valuation of the land until the next 30 June after the annual valuation became effective under subsection (1) .\ns 75 amd 2014 No. 64 s 254 sch 1\n(sec.75-ssec.1) An annual valuation takes effect from the next 30 June after its making.\n(sec.75-ssec.2) An annual valuation continues in effect until the next annual valuation of the land takes effect.\n(sec.75-ssec.3) However, the effect of an annual valuation is subject to— any maintenance valuation for the annual valuation; and an objection decision affecting the valuation; and an amendment of the valuation because of a valuation appeal or further appeal, or an appeal response amendment.\n(sec.75-ssec.4) Subsection (5) applies if— the value of land is changed by the loss, under a water entitlement notice, of a water licence the value of which formed part of the land’s value; and the loss happened during the period of 1 year before an annual valuation of the land would otherwise have had effect under subsection (1) .\n(sec.75-ssec.5) The effect of the loss is not to be reflected in the valuation of the land until the next 30 June after the annual valuation became effective under subsection (1) .\n- (a) any maintenance valuation for the annual valuation; and\n- (b) an objection decision affecting the valuation; and\n- (c) an amendment of the valuation because of a valuation appeal or further appeal, or an appeal response amendment.\n- (a) the value of land is changed by the loss, under a water entitlement notice, of a water licence the value of which formed part of the land’s value; and\n- (b) the loss happened during the period of 1 year before an annual valuation of the land would otherwise have had effect under subsection (1) .","sortOrder":85},{"sectionNumber":"ch.2-pt.4-div.2","sectionType":"division","heading":"Access to information about annual valuations","content":"## Access to information about annual valuations","sortOrder":86},{"sectionNumber":"sec.76","sectionType":"section","heading":"Unprotected valuation roll information to be available for inspection","content":"### sec.76 Unprotected valuation roll information to be available for inspection\n\nThe valuer-general must make unprotected valuation roll information about an annual valuation publicly available at the places and in the form the valuer-general considers appropriate.\nThe information—\nmay be made available at any time after the valuation day; but\nmust be made available at least 3 months before the 30 June on which the valuation is to take effect.\nHowever, a failure to comply with subsection (2) (b) does not affect the validity of the valuation or its day of effect.\nThis section does not apply to a Land Tax valuation or a Land Act rental valuation.\ns 76 amd 2011 No. 1 s 155\n(5)–(6) exp 30 June 2011 (see s 76(6))\n(sec.76-ssec.1) The valuer-general must make unprotected valuation roll information about an annual valuation publicly available at the places and in the form the valuer-general considers appropriate.\n(sec.76-ssec.2) The information— may be made available at any time after the valuation day; but must be made available at least 3 months before the 30 June on which the valuation is to take effect.\n(sec.76-ssec.3) However, a failure to comply with subsection (2) (b) does not affect the validity of the valuation or its day of effect.\n(sec.76-ssec.4) This section does not apply to a Land Tax valuation or a Land Act rental valuation.\n- (a) may be made available at any time after the valuation day; but\n- (b) must be made available at least 3 months before the 30 June on which the valuation is to take effect.","sortOrder":87},{"sectionNumber":"sec.77","sectionType":"section","heading":"Time and place for inspection","content":"### sec.77 Time and place for inspection\n\nUnprotected valuation roll information must be available for public inspection, without fee, as follows—\nif it is made available at a local government’s office—when that office is open for the transaction of public business;\nif it is made available at another place—at the times stated in the public notice.\nThe information must be made available for at least 60 days from the day stated for that purpose under a public notice under section 78 (1) .\n(sec.77-ssec.1) Unprotected valuation roll information must be available for public inspection, without fee, as follows— if it is made available at a local government’s office—when that office is open for the transaction of public business; if it is made available at another place—at the times stated in the public notice.\n(sec.77-ssec.2) The information must be made available for at least 60 days from the day stated for that purpose under a public notice under section 78 (1) .\n- (a) if it is made available at a local government’s office—when that office is open for the transaction of public business;\n- (b) if it is made available at another place—at the times stated in the public notice.","sortOrder":88},{"sectionNumber":"ch.2-pt.4-div.3","sectionType":"division","heading":"Notices about annual valuations","content":"## Notices about annual valuations","sortOrder":89},{"sectionNumber":"sec.78","sectionType":"section","heading":"Public notice","content":"### sec.78 Public notice\n\nThe valuer-general must, after making an annual valuation, give a public notice stating the following—\nthat the valuation has been made;\nthat unprotected valuation roll information about the valuation will be available for inspection by anyone, without fee, for a stated period;\nwhen the stated period starts and ends;\nwhere the information may be inspected.\nThe stated period can not be less than 60 days.\nAs well as giving the public notice, the valuer-general may advertise the information’s availability in any other way the valuer-general considers appropriate.\nSubsection (1) (b) does not apply to a Land Tax valuation or a Land Act rental valuation.\n(sec.78-ssec.1) The valuer-general must, after making an annual valuation, give a public notice stating the following— that the valuation has been made; that unprotected valuation roll information about the valuation will be available for inspection by anyone, without fee, for a stated period; when the stated period starts and ends; where the information may be inspected.\n(sec.78-ssec.2) The stated period can not be less than 60 days.\n(sec.78-ssec.3) As well as giving the public notice, the valuer-general may advertise the information’s availability in any other way the valuer-general considers appropriate.\n(sec.78-ssec.4) Subsection (1) (b) does not apply to a Land Tax valuation or a Land Act rental valuation.\n- (a) that the valuation has been made;\n- (b) that unprotected valuation roll information about the valuation will be available for inspection by anyone, without fee, for a stated period;\n- (c) when the stated period starts and ends;\n- (d) where the information may be inspected.","sortOrder":90},{"sectionNumber":"sec.79","sectionType":"section","heading":"Valuation notice to owner","content":"### sec.79 Valuation notice to owner\n\nAfter making an annual valuation of land, the valuer-general must give the owner of the land a notice of the annual valuation.\nThe notice must be given as soon as practicable, but no later than 31 March in the year in which the annual valuation is to take effect.\nFor subsection (2) , notice of valuations for different statutory purposes may be combined in the 1 document if the valuer-general considers it appropriate.\ns 79 amd 2011 No. 1 s 156\n(4)–(5) exp 30 June 2011 (see s 79(5))\n(sec.79-ssec.1) After making an annual valuation of land, the valuer-general must give the owner of the land a notice of the annual valuation.\n(sec.79-ssec.2) The notice must be given as soon as practicable, but no later than 31 March in the year in which the annual valuation is to take effect.\n(sec.79-ssec.3) For subsection (2) , notice of valuations for different statutory purposes may be combined in the 1 document if the valuer-general considers it appropriate.","sortOrder":91},{"sectionNumber":"sec.80","sectionType":"section","heading":"Requirements for valuation notice","content":"### sec.80 Requirements for valuation notice\n\nA valuation notice for an annual valuation must be in the approved form and state all of the following—\nthe valuation;\nwhether the valuation is the site value or the unimproved value;\nthe valuation day;\nthe day of issue of the notice;\nthe day of effect of the valuation;\nif the owner was granted a site improvement deduction for the land—the amount of the site improvement deduction decided;\nthat the owner may object to the valuation within 60 days after the day of issue;\nhow an objection may be made.\n- (a) the valuation;\n- (b) whether the valuation is the site value or the unimproved value;\n- (c) the valuation day;\n- (d) the day of issue of the notice;\n- (e) the day of effect of the valuation;\n- (f) if the owner was granted a site improvement deduction for the land—the amount of the site improvement deduction decided;\n- (g) that the owner may object to the valuation within 60 days after the day of issue;\n- (h) how an objection may be made.","sortOrder":92},{"sectionNumber":"ch.2-pt.5","sectionType":"part","heading":"Maintenance valuations","content":"# Maintenance valuations","sortOrder":93},{"sectionNumber":"ch.2-pt.5-div.1","sectionType":"division","heading":"New maintenance valuations","content":"## New maintenance valuations","sortOrder":94},{"sectionNumber":"sec.81","sectionType":"section","heading":"Valuation of land omitted from annual valuation","content":"### sec.81 Valuation of land omitted from annual valuation\n\nThis section applies if the valuer-general has made an annual valuation for a local government area but has omitted to make a valuation for particular land in the area.\nIf the omission comes to the valuer-general’s knowledge, the valuer-general must make a valuation of the land.\nThe valuation day for the valuation must be the same valuation day as the valuations for the rest of the land in the area.\nThe valuation has effect from the day of effect of the annual valuation from which it was omitted.\n(sec.81-ssec.1) This section applies if the valuer-general has made an annual valuation for a local government area but has omitted to make a valuation for particular land in the area.\n(sec.81-ssec.2) If the omission comes to the valuer-general’s knowledge, the valuer-general must make a valuation of the land.\n(sec.81-ssec.3) The valuation day for the valuation must be the same valuation day as the valuations for the rest of the land in the area.\n(sec.81-ssec.4) The valuation has effect from the day of effect of the annual valuation from which it was omitted.","sortOrder":95},{"sectionNumber":"sec.82","sectionType":"section","heading":"Valuation on inclusion of land not previously in a local government area","content":"### sec.82 Valuation on inclusion of land not previously in a local government area\n\nThis section applies if lands not previously in a local government area are joined to a local government area.\nThe valuer-general must, as soon as practicable, make a valuation of the lands.\nThe valuation—\nmust be for the same valuation day as the current valuations of all lands in the local government area; and\nis taken to have had effect from the day the joinder happened; and\ncontinues in effect, subject to any maintenance valuation, for the rest of the period for which the current valuations have effect.\n(sec.82-ssec.1) This section applies if lands not previously in a local government area are joined to a local government area.\n(sec.82-ssec.2) The valuer-general must, as soon as practicable, make a valuation of the lands.\n(sec.82-ssec.3) The valuation— must be for the same valuation day as the current valuations of all lands in the local government area; and is taken to have had effect from the day the joinder happened; and continues in effect, subject to any maintenance valuation, for the rest of the period for which the current valuations have effect.\n- (a) must be for the same valuation day as the current valuations of all lands in the local government area; and\n- (b) is taken to have had effect from the day the joinder happened; and\n- (c) continues in effect, subject to any maintenance valuation, for the rest of the period for which the current valuations have effect.","sortOrder":96},{"sectionNumber":"sec.83","sectionType":"section","heading":"Valuation of land becoming subject to rates, Land Act rental or land tax","content":"### sec.83 Valuation of land becoming subject to rates, Land Act rental or land tax\n\nThe valuer-general may make a valuation of any of the following land ( relevant land )—\nland, not currently the subject of a rating valuation, for which rates may be levied;\nland, not currently the subject of a Land Act rental valuation, that has become subject to Land Act rental;\nland, not currently the subject of a Land Tax valuation, that has become subject to land tax.\nThe valuation has effect from the following day—\nif the land became relevant land before the period starting 3 years immediately before, and continuing since, the day of effect of the latest annual valuation that has come into effect in the local government area in which the land is situated—the day that period started;\nif the land became relevant land during that period—the day it became relevant land.\nHowever, for subsection (2) (a) , if the period starts on a day on which an annual valuation for the local government area in which the land is situated did not come into effect, the valuation has effect from the later of the following—\nthe first day before that day on which an annual valuation for the land came into effect;\nthe day the land became relevant land.\n(sec.83-ssec.1) The valuer-general may make a valuation of any of the following land ( relevant land )— land, not currently the subject of a rating valuation, for which rates may be levied; land, not currently the subject of a Land Act rental valuation, that has become subject to Land Act rental; land, not currently the subject of a Land Tax valuation, that has become subject to land tax.\n(sec.83-ssec.2) The valuation has effect from the following day— if the land became relevant land before the period starting 3 years immediately before, and continuing since, the day of effect of the latest annual valuation that has come into effect in the local government area in which the land is situated—the day that period started; if the land became relevant land during that period—the day it became relevant land.\n(sec.83-ssec.3) However, for subsection (2) (a) , if the period starts on a day on which an annual valuation for the local government area in which the land is situated did not come into effect, the valuation has effect from the later of the following— the first day before that day on which an annual valuation for the land came into effect; the day the land became relevant land.\n- (a) land, not currently the subject of a rating valuation, for which rates may be levied;\n- (b) land, not currently the subject of a Land Act rental valuation, that has become subject to Land Act rental;\n- (c) land, not currently the subject of a Land Tax valuation, that has become subject to land tax.\n- (a) if the land became relevant land before the period starting 3 years immediately before, and continuing since, the day of effect of the latest annual valuation that has come into effect in the local government area in which the land is situated—the day that period started;\n- (b) if the land became relevant land during that period—the day it became relevant land.\n- (a) the first day before that day on which an annual valuation for the land came into effect;\n- (b) the day the land became relevant land.","sortOrder":97},{"sectionNumber":"ch.2-pt.5-div.2","sectionType":"division","heading":"Amending valuations","content":"## Amending valuations","sortOrder":98},{"sectionNumber":"sec.84","sectionType":"section","heading":"What div 2 is about","content":"### sec.84 What div 2 is about\n\nThis division provides for the circumstances in which a valuation may be made to amend another valuation.","sortOrder":99},{"sectionNumber":"sec.85","sectionType":"section","heading":"Amending period","content":"### sec.85 Amending period\n\nThe valuer-general may amend an annual valuation before it comes into effect.\nAn amendment under subsection (1) does not alter the valuation’s day of effect.\nThe valuer-general may amend any valuation of land at any time during the period—\nstarting 3 years immediately before, and continuing since, the day of effect of the latest annual valuation that has come into effect for the land; and\nending on the day the valuer-general is amending the valuation.\nHowever, if the period started on a day on which a valuation for the land did not come into effect, the period—\nstarts on the first day before that day on which an annual valuation for the land came into effect; and\nends on the day the valuer-general is amending the valuation.\nThe valuer-general is amending the valuation for parcel A on 30 May 2016. Annual valuations for parcel A came into effect on 30 June 2011, 2013, 2014 and 2015, but not on 30 June 2012.\nMaintenance valuations for parcel A came into effect on 1 March and 1 May 2016. A maintenance valuation may be issued for any of the valuations.\n(sec.85-ssec.1) The valuer-general may amend an annual valuation before it comes into effect.\n(sec.85-ssec.2) An amendment under subsection (1) does not alter the valuation’s day of effect.\n(sec.85-ssec.3) The valuer-general may amend any valuation of land at any time during the period— starting 3 years immediately before, and continuing since, the day of effect of the latest annual valuation that has come into effect for the land; and ending on the day the valuer-general is amending the valuation.\n(sec.85-ssec.4) However, if the period started on a day on which a valuation for the land did not come into effect, the period— starts on the first day before that day on which an annual valuation for the land came into effect; and ends on the day the valuer-general is amending the valuation.\n- (a) starting 3 years immediately before, and continuing since, the day of effect of the latest annual valuation that has come into effect for the land; and\n- (b) ending on the day the valuer-general is amending the valuation.\n- (a) starts on the first day before that day on which an annual valuation for the land came into effect; and\n- (b) ends on the day the valuer-general is amending the valuation.","sortOrder":100},{"sectionNumber":"sec.86","sectionType":"section","heading":"Fixing day of effect of amending valuation","content":"### sec.86 Fixing day of effect of amending valuation\n\nThe valuer-general must fix the day of effect of an amending valuation.\nIf the amendment is because of the registration of a plan of subdivision, the day of effect must be the day the relevant plan of subdivision was lodged with the land registrar.\nSee section 87 (Separate valuations) and the schedule, definition subdivide .\nOtherwise, the day of effect must be the later of the following—\nthe day the amending period started;\nthe day the event that caused the valuation to require amendment happened.\nIn this section—\namending period means the period under section 85 during which the amendment to the valuation can have effect.\n(sec.86-ssec.1) The valuer-general must fix the day of effect of an amending valuation.\n(sec.86-ssec.2) If the amendment is because of the registration of a plan of subdivision, the day of effect must be the day the relevant plan of subdivision was lodged with the land registrar. See section 87 (Separate valuations) and the schedule, definition subdivide .\n(sec.86-ssec.3) Otherwise, the day of effect must be the later of the following— the day the amending period started; the day the event that caused the valuation to require amendment happened.\n(sec.86-ssec.4) In this section— amending period means the period under section 85 during which the amendment to the valuation can have effect.\n- (a) the day the amending period started;\n- (b) the day the event that caused the valuation to require amendment happened.","sortOrder":101},{"sectionNumber":"sec.87","sectionType":"section","heading":"Separate valuations","content":"### sec.87 Separate valuations\n\nA valuation may be amended to provide separate valuations if—\nunder part 3 , division 2 , the valuer-general declares that a separate valuation for a part of a lot will be made; or\nunder part 3 , division 4 , separate valuations must be made for parts of a designated area; or\nthe land is subdivided.\n- (a) under part 3 , division 2 , the valuer-general declares that a separate valuation for a part of a lot will be made; or\n- (b) under part 3 , division 4 , separate valuations must be made for parts of a designated area; or\n- (c) the land is subdivided.","sortOrder":102},{"sectionNumber":"sec.88","sectionType":"section","heading":"Adjoining parcels in same valuation","content":"### sec.88 Adjoining parcels in same valuation\n\nA valuation for 2 or more adjoining parcels may be amended if 1 or more of the parcels is sold.","sortOrder":103},{"sectionNumber":"sec.89","sectionType":"section","heading":"Public work, service or undertaking","content":"### sec.89 Public work, service or undertaking\n\nA valuation may be amended if—\na public work, service or undertaking is provided for the land; and\nthe valuer-general considers the work, service or undertaking has changed the land’s value.\n- (a) a public work, service or undertaking is provided for the land; and\n- (b) the valuer-general considers the work, service or undertaking has changed the land’s value.","sortOrder":104},{"sectionNumber":"sec.90","sectionType":"section","heading":"Damage from adverse natural cause","content":"### sec.90 Damage from adverse natural cause\n\nA valuation may be amended if—\nbecause of flood, cyclone or some other adverse natural cause over which the owner had no control, the land has been permanently damaged; and\nthe valuer-general considers the damage has changed the land’s value.\nHowever, an amendment may be made under subsection (1) only if the owner of the land applies to the valuer-general within 6 months after the permanent damage happens.\nSee also chapter 5 (Internal and external reviews).\nThe application must be written.\n(sec.90-ssec.1) A valuation may be amended if— because of flood, cyclone or some other adverse natural cause over which the owner had no control, the land has been permanently damaged; and the valuer-general considers the damage has changed the land’s value.\n(sec.90-ssec.2) However, an amendment may be made under subsection (1) only if the owner of the land applies to the valuer-general within 6 months after the permanent damage happens. See also chapter 5 (Internal and external reviews).\n(sec.90-ssec.3) The application must be written.\n- (a) because of flood, cyclone or some other adverse natural cause over which the owner had no control, the land has been permanently damaged; and\n- (b) the valuer-general considers the damage has changed the land’s value.","sortOrder":105},{"sectionNumber":"sec.91","sectionType":"section","heading":"Loss or acquisition of right relating to land","content":"### sec.91 Loss or acquisition of right relating to land\n\nA valuation may be amended if the land’s value has been changed by the loss or acquisition of a right relating to the land.\nHowever, if the right is a water licence under a water entitlement notice, the amendment can not be made until the 30 June that is at least 1 year after the notice has effect.\nIn this section—\nright includes licence and privilege.\ns 91 amd 2014 No. 64 s 254 sch 1\n(sec.91-ssec.1) A valuation may be amended if the land’s value has been changed by the loss or acquisition of a right relating to the land.\n(sec.91-ssec.2) However, if the right is a water licence under a water entitlement notice, the amendment can not be made until the 30 June that is at least 1 year after the notice has effect.\n(sec.91-ssec.3) In this section— right includes licence and privilege.","sortOrder":106},{"sectionNumber":"sec.92","sectionType":"section","heading":"Change of exclusive use as single dwelling house or for farming","content":"### sec.92 Change of exclusive use as single dwelling house or for farming\n\nA valuation may be amended if—\nthe valuation was on the basis that the land was used only as a single dwelling house or for farming; and\nthe land has ceased to be used for either of those purposes; and\nthe valuer-general considers, having regard to section 46 , the cessation and the current use have caused a change to the land’s value.\n- (a) the valuation was on the basis that the land was used only as a single dwelling house or for farming; and\n- (b) the land has ceased to be used for either of those purposes; and\n- (c) the valuer-general considers, having regard to section 46 , the cessation and the current use have caused a change to the land’s value.","sortOrder":107},{"sectionNumber":"sec.93","sectionType":"section","heading":"Change of other exclusive use","content":"### sec.93 Change of other exclusive use\n\nA valuation may be amended if—\nthe valuation was on the basis that the land was used for a purpose other than as a single dwelling house or for farming; and\nthe land has ceased to be used for that purpose; and\nthe land is now used as a single dwelling house or for farming; and\nthe valuer-general considers, having regard to section 46 , the cessation and the current use have caused a change to the land’s value.\nSee section 46 (1) (b) (Particular enhancements must be disregarded).\n- (a) the valuation was on the basis that the land was used for a purpose other than as a single dwelling house or for farming; and\n- (b) the land has ceased to be used for that purpose; and\n- (c) the land is now used as a single dwelling house or for farming; and\n- (d) the valuer-general considers, having regard to section 46 , the cessation and the current use have caused a change to the land’s value.","sortOrder":108},{"sectionNumber":"sec.94","sectionType":"section","heading":"Amendment for uniformity with comparable parcels","content":"### sec.94 Amendment for uniformity with comparable parcels\n\nA valuation may be amended if the valuer-general considers the amendment is necessary or desirable to achieve or preserve uniformity of values between the valuation and valuations of other comparable parcels.\nIf the amendment reduces the amount of the valuation, the reduction is a comparable valuation reduction of the valuation amended.\n(sec.94-ssec.1) A valuation may be amended if the valuer-general considers the amendment is necessary or desirable to achieve or preserve uniformity of values between the valuation and valuations of other comparable parcels.\n(sec.94-ssec.2) If the amendment reduces the amount of the valuation, the reduction is a comparable valuation reduction of the valuation amended.","sortOrder":109},{"sectionNumber":"sec.95","sectionType":"section","heading":"General power to correct error or omission","content":"### sec.95 General power to correct error or omission\n\nA valuation may be amended if the valuer-general considers it is affected by an error or omission that it is necessary to correct.\nSubsection (1) does not apply for correcting an error of law or mistake of fact that may be corrected under subdivision 3 .\n(sec.95-ssec.1) A valuation may be amended if the valuer-general considers it is affected by an error or omission that it is necessary to correct.\n(sec.95-ssec.2) Subsection (1) does not apply for correcting an error of law or mistake of fact that may be corrected under subdivision 3 .","sortOrder":110},{"sectionNumber":"sec.96","sectionType":"section","heading":"Change to planning scheme, local law or local government decision","content":"### sec.96 Change to planning scheme, local law or local government decision\n\nA valuation may be amended if the valuer-general considers any of the following has changed the land’s value—\nthe implementation of a planning scheme, a change to the land use and development under a planning scheme or an amendment of a planning scheme;\nthe application of a local law affecting the use or development of land;\nany other action or decision of the local government affecting the use or development of land.\n- (a) the implementation of a planning scheme, a change to the land use and development under a planning scheme or an amendment of a planning scheme;\n- (b) the application of a local law affecting the use or development of land;\n- (c) any other action or decision of the local government affecting the use or development of land.","sortOrder":111},{"sectionNumber":"sec.97","sectionType":"section","heading":"Combining valuations","content":"### sec.97 Combining valuations\n\nTwo or more valuations may be amended by combining them into 1 valuation if the valuations are of lots that could, under part 3 , division 3 , be included in 1 valuation.\nThe combined valuation is taken to be an amendment of the valuations, whether or not it is the same as, or different from, the sum of the valuations.\n(sec.97-ssec.1) Two or more valuations may be amended by combining them into 1 valuation if the valuations are of lots that could, under part 3 , division 3 , be included in 1 valuation.\n(sec.97-ssec.2) The combined valuation is taken to be an amendment of the valuations, whether or not it is the same as, or different from, the sum of the valuations.","sortOrder":112},{"sectionNumber":"sec.98","sectionType":"section","heading":"Particular changes in Land Act tenure","content":"### sec.98 Particular changes in Land Act tenure\n\nA Land Act rental valuation and the rating valuation of the same land may be amended if the purpose, conditions or area of the Land Act tenure changes.","sortOrder":113},{"sectionNumber":"sec.99","sectionType":"section","heading":"Land becomes subject to native title determination","content":"### sec.99 Land becomes subject to native title determination\n\nA valuation may be amended if the land becomes the subject of a determination of native title or an indigenous land use agreement under the Native Title Act 1993 (Cwlth) .","sortOrder":114},{"sectionNumber":"sec.100","sectionType":"section","heading":"Land ceasing to be land for which a valuation is required","content":"### sec.100 Land ceasing to be land for which a valuation is required\n\nA valuation for land may be amended if part of the land ceases to be land for which a valuation is required.","sortOrder":115},{"sectionNumber":"sec.101","sectionType":"section","heading":"Amendment because of objection or appeal against valuation of same land","content":"### sec.101 Amendment because of objection or appeal against valuation of same land\n\nThis subdivision applies if all of the following happen—\na valuation (the first valuation ) of land is made;\nthe first valuation is objected to, or there is a valuation appeal against the objection;\nbefore the objection decision is made or the appeal ends, another valuation (the later valuation ) is made of all or part of the land;\nthe outcome of the objection or appeal is that the first valuation is amended because of an error of law or mistake of fact (the defect ) affecting the first valuation.\nThe later valuation must be amended if the valuer-general considers—\nit is also affected by the defect; and\nthe amendment is necessary to fix the defect.\n(sec.101-ssec.1) This subdivision applies if all of the following happen— a valuation (the first valuation ) of land is made; the first valuation is objected to, or there is a valuation appeal against the objection; before the objection decision is made or the appeal ends, another valuation (the later valuation ) is made of all or part of the land; the outcome of the objection or appeal is that the first valuation is amended because of an error of law or mistake of fact (the defect ) affecting the first valuation.\n(sec.101-ssec.2) The later valuation must be amended if the valuer-general considers— it is also affected by the defect; and the amendment is necessary to fix the defect.\n- (a) a valuation (the first valuation ) of land is made;\n- (b) the first valuation is objected to, or there is a valuation appeal against the objection;\n- (c) before the objection decision is made or the appeal ends, another valuation (the later valuation ) is made of all or part of the land;\n- (d) the outcome of the objection or appeal is that the first valuation is amended because of an error of law or mistake of fact (the defect ) affecting the first valuation.\n- (a) it is also affected by the defect; and\n- (b) the amendment is necessary to fix the defect.","sortOrder":116},{"sectionNumber":"sec.102","sectionType":"section","heading":"Valuation on local government area change","content":"### sec.102 Valuation on local government area change\n\nThis section applies if, after the making of annual valuations for a local government area (the relevant area )—\nthe relevant area is abolished and all or part of the area (the affected land ) is joined to another local government area (the other area ); or\npart of the relevant area (also the affected land ) is excluded from the relevant area and included in another local government area (also the other area ).\nThe valuer-general must, as soon as practicable, amend the annual valuations of the affected land.\nThe amended valuation—\nmust be for the same valuation day as the current valuations for all lands in the other area; and\nis taken to have had effect from the day the joinder or inclusion happened; and\ncontinues in effect subject to any other maintenance valuation, for the rest of the period for which the current valuations have effect.\n(sec.102-ssec.1) This section applies if, after the making of annual valuations for a local government area (the relevant area )— the relevant area is abolished and all or part of the area (the affected land ) is joined to another local government area (the other area ); or part of the relevant area (also the affected land ) is excluded from the relevant area and included in another local government area (also the other area ).\n(sec.102-ssec.2) The valuer-general must, as soon as practicable, amend the annual valuations of the affected land.\n(sec.102-ssec.3) The amended valuation— must be for the same valuation day as the current valuations for all lands in the other area; and is taken to have had effect from the day the joinder or inclusion happened; and continues in effect subject to any other maintenance valuation, for the rest of the period for which the current valuations have effect.\n- (a) the relevant area is abolished and all or part of the area (the affected land ) is joined to another local government area (the other area ); or\n- (b) part of the relevant area (also the affected land ) is excluded from the relevant area and included in another local government area (also the other area ).\n- (a) must be for the same valuation day as the current valuations for all lands in the other area; and\n- (b) is taken to have had effect from the day the joinder or inclusion happened; and\n- (c) continues in effect subject to any other maintenance valuation, for the rest of the period for which the current valuations have effect.","sortOrder":117},{"sectionNumber":"ch.2-pt.5-div.3","sectionType":"division","heading":"Notice of maintenance valuations","content":"## Notice of maintenance valuations","sortOrder":118},{"sectionNumber":"sec.103","sectionType":"section","heading":"Notice requirement","content":"### sec.103 Notice requirement\n\nThe valuer-general must give the owner notice of the maintenance valuation.\nThe notice may be given at any time after the valuation is made.\n(sec.103-ssec.1) The valuer-general must give the owner notice of the maintenance valuation.\n(sec.103-ssec.2) The notice may be given at any time after the valuation is made.","sortOrder":119},{"sectionNumber":"sec.104","sectionType":"section","heading":"Requirements for valuation notice","content":"### sec.104 Requirements for valuation notice\n\nA notice of a maintenance valuation must—\nbe in the approved form; and\nstate the matters mentioned in section 80 (a) to (f) ; and\nif the valuation is not a comparable valuation reduction—state the matters mentioned in section 80 (g) and (h) .\n- (a) be in the approved form; and\n- (b) state the matters mentioned in section 80 (a) to (f) ; and\n- (c) if the valuation is not a comparable valuation reduction—state the matters mentioned in section 80 (g) and (h) .","sortOrder":120},{"sectionNumber":"ch.3-pt.1","sectionType":"part","heading":"Making objections","content":"# Making objections","sortOrder":121},{"sectionNumber":"ch.3-pt.1-div.1","sectionType":"division","heading":"Objection right","content":"## Objection right","sortOrder":122},{"sectionNumber":"sec.105","sectionType":"section","heading":"Right to object","content":"### sec.105 Right to object\n\nAn owner may object to a valuation of the owner’s land.\nHowever, subsection (3) applies if an owner has objected to a valuation for a particular statutory purpose (the first valuation ).\nThe owner can object to a valuation of the same land for a different statutory purpose (the second valuation ) only if the amount of the first valuation is different from the amount of the second valuation.\nSubject to subsections (2) and (3) , only 1 objection may be made to the same valuation.\nA right to object to a valuation includes a right to object to a decision about a deduction application concerning the land.\nThis section does not apply to a valuation amended under chapter 4 , part 3 .\n(sec.105-ssec.1) An owner may object to a valuation of the owner’s land.\n(sec.105-ssec.2) However, subsection (3) applies if an owner has objected to a valuation for a particular statutory purpose (the first valuation ).\n(sec.105-ssec.3) The owner can object to a valuation of the same land for a different statutory purpose (the second valuation ) only if the amount of the first valuation is different from the amount of the second valuation.\n(sec.105-ssec.4) Subject to subsections (2) and (3) , only 1 objection may be made to the same valuation.\n(sec.105-ssec.5) A right to object to a valuation includes a right to object to a decision about a deduction application concerning the land.\n(sec.105-ssec.6) This section does not apply to a valuation amended under chapter 4 , part 3 .","sortOrder":123},{"sectionNumber":"sec.106","sectionType":"section","heading":"New owners","content":"### sec.106 New owners\n\nThis section applies if—\na valuation notice for a valuation is issued to the person who is then the owner of the land (the former owner ); and\nsomeone else (the new owner ) later becomes the owner of the land; and\nthe new owner has given an ownership change notice for the change of ownership of the land.\nThe new owner—\nis taken to have received the valuation notice when it was issued to the former owner; and\ndoes not have the right to be issued with a fresh valuation notice for the land.\nIf the former owner has not already objected (an existing objection ), the new owner may object, subject to section 108 .\nIf there is an existing objection—\nthe process under this part for objections (the objection process ) applies to the new owner; and\nthe new owner becomes the objector and may carry on the objection in the new owner’s name; and\nany period under this part applies to the new owner as if the new owner had been the owner of the land since the first day of that period.\n(sec.106-ssec.1) This section applies if— a valuation notice for a valuation is issued to the person who is then the owner of the land (the former owner ); and someone else (the new owner ) later becomes the owner of the land; and the new owner has given an ownership change notice for the change of ownership of the land.\n(sec.106-ssec.2) The new owner— is taken to have received the valuation notice when it was issued to the former owner; and does not have the right to be issued with a fresh valuation notice for the land.\n(sec.106-ssec.3) If the former owner has not already objected (an existing objection ), the new owner may object, subject to section 108 .\n(sec.106-ssec.4) If there is an existing objection— the process under this part for objections (the objection process ) applies to the new owner; and the new owner becomes the objector and may carry on the objection in the new owner’s name; and any period under this part applies to the new owner as if the new owner had been the owner of the land since the first day of that period.\n- (a) a valuation notice for a valuation is issued to the person who is then the owner of the land (the former owner ); and\n- (b) someone else (the new owner ) later becomes the owner of the land; and\n- (c) the new owner has given an ownership change notice for the change of ownership of the land.\n- (a) is taken to have received the valuation notice when it was issued to the former owner; and\n- (b) does not have the right to be issued with a fresh valuation notice for the land.\n- (a) the process under this part for objections (the objection process ) applies to the new owner; and\n- (b) the new owner becomes the objector and may carry on the objection in the new owner’s name; and\n- (c) any period under this part applies to the new owner as if the new owner had been the owner of the land since the first day of that period.","sortOrder":124},{"sectionNumber":"sec.107","sectionType":"section","heading":"When objection for 1 statutory purpose can be used for another","content":"### sec.107 When objection for 1 statutory purpose can be used for another\n\nThis section applies if an owner is given a valuation notice or notices for more than 1 statutory purpose for the same land and the same amount.\nAn objection to 1 of the valuations is taken to be an objection to each of them.\n(sec.107-ssec.1) This section applies if an owner is given a valuation notice or notices for more than 1 statutory purpose for the same land and the same amount.\n(sec.107-ssec.2) An objection to 1 of the valuations is taken to be an objection to each of them.","sortOrder":125},{"sectionNumber":"sec.108","sectionType":"section","heading":"Objection can be made only under this part","content":"### sec.108 Objection can be made only under this part\n\nTo remove any doubt, it is declared that—\nan owner can not make, and the valuer-general can not accept, an objection other than as provided for under this part; and\na decision or conduct leading up to or forming part of the process for making a valuation is subject to objection or question only as part of an objection.\n- (a) an owner can not make, and the valuer-general can not accept, an objection other than as provided for under this part; and\n- (b) a decision or conduct leading up to or forming part of the process for making a valuation is subject to objection or question only as part of an objection.","sortOrder":126},{"sectionNumber":"ch.3-pt.1-div.2","sectionType":"division","heading":"Period for objection","content":"## Period for objection","sortOrder":127},{"sectionNumber":"sec.109","sectionType":"section","heading":"Usual objection period","content":"### sec.109 Usual objection period\n\nAn objection can be made only if—\nit is given to the valuer-general within 60 days after the day of issue (the usual objection period ); and\nit is properly made.\nThe requirement to object within the usual objection period is subject to sections 110 and 111 .\nThe requirement for an objection to be properly made is subject to sections 116 and 144 .\n(sec.109-ssec.1) An objection can be made only if— it is given to the valuer-general within 60 days after the day of issue (the usual objection period ); and it is properly made.\n(sec.109-ssec.2) The requirement to object within the usual objection period is subject to sections 110 and 111 .\n(sec.109-ssec.3) The requirement for an objection to be properly made is subject to sections 116 and 144 .\n- (a) it is given to the valuer-general within 60 days after the day of issue (the usual objection period ); and\n- (b) it is properly made.","sortOrder":128},{"sectionNumber":"sec.110","sectionType":"section","heading":"Extension of usual objection period because of rural land application","content":"### sec.110 Extension of usual objection period because of rural land application\n\nIf, under section 12 , an owner makes a rural land application for land, the usual objection period is extended to 60 days after the latest of the following—\nthe valuer-general decides the rural land application;\nthe ending of any appeal against the decision on the rural land application.\n- (a) the valuer-general decides the rural land application;\n- (b) the ending of any appeal against the decision on the rural land application.","sortOrder":129},{"sectionNumber":"sec.111","sectionType":"section","heading":"Late objections","content":"### sec.111 Late objections\n\nThis section applies if—\nan owner objects after the usual objection period has ended but before the first anniversary of the start of that period; and\neither—\nthe initial assessment decision for the objection is that it is properly made; or\nunder section 116 , the objection is amended so that it is properly made.\nThis section applies even if someone other than the objector later becomes the owner of the land.\nSee section 106 .\nThe valuer-general must accept the objection if satisfied it was not made within the usual objection period because of—\nthe owner’s mental or physical incapacity; or\nan extreme circumstance; or\nan extraordinary emergency; or\nanother reason the valuer-general considers satisfactory in the circumstances.\nSee also chapter 5 (Internal and external reviews).\nThe valuer-general may—\nat the same time, make the initial assessment decision and decide whether or not to accept the objection; or\nmake the initial assessment decision first and, in the notice of that decision or the correction notice for that decision, seek more information from the objector about why the valuer-general should be satisfied as mentioned in subsection (3) .\nIf the objection is accepted, the objection process applies to it as if it had been made within the usual objection period.\nTo remove any doubt, it is declared that the valuer-general can not accept the objection if any or all of the following apply—\nwhen it was made, it was not properly made and it has not, under section 116 , been amended so that it is properly made;\nit was made after the anniversary of the start of the usual objection period;\nthe valuer-general is not satisfied as mentioned in subsection (3) .\nIn this section—\nusual objection period includes the usual objection period as extended under section 110 .\n(sec.111-ssec.1) This section applies if— an owner objects after the usual objection period has ended but before the first anniversary of the start of that period; and either— the initial assessment decision for the objection is that it is properly made; or under section 116 , the objection is amended so that it is properly made.\n(sec.111-ssec.2) This section applies even if someone other than the objector later becomes the owner of the land. See section 106 .\n(sec.111-ssec.3) The valuer-general must accept the objection if satisfied it was not made within the usual objection period because of— the owner’s mental or physical incapacity; or an extreme circumstance; or an extraordinary emergency; or another reason the valuer-general considers satisfactory in the circumstances. See also chapter 5 (Internal and external reviews).\n(sec.111-ssec.4) The valuer-general may— at the same time, make the initial assessment decision and decide whether or not to accept the objection; or make the initial assessment decision first and, in the notice of that decision or the correction notice for that decision, seek more information from the objector about why the valuer-general should be satisfied as mentioned in subsection (3) .\n(sec.111-ssec.5) If the objection is accepted, the objection process applies to it as if it had been made within the usual objection period.\n(sec.111-ssec.6) To remove any doubt, it is declared that the valuer-general can not accept the objection if any or all of the following apply— when it was made, it was not properly made and it has not, under section 116 , been amended so that it is properly made; it was made after the anniversary of the start of the usual objection period; the valuer-general is not satisfied as mentioned in subsection (3) .\n(sec.111-ssec.7) In this section— usual objection period includes the usual objection period as extended under section 110 .\n- (a) an owner objects after the usual objection period has ended but before the first anniversary of the start of that period; and\n- (b) either— (i) the initial assessment decision for the objection is that it is properly made; or (ii) under section 116 , the objection is amended so that it is properly made.\n- (i) the initial assessment decision for the objection is that it is properly made; or\n- (ii) under section 116 , the objection is amended so that it is properly made.\n- (i) the initial assessment decision for the objection is that it is properly made; or\n- (ii) under section 116 , the objection is amended so that it is properly made.\n- (a) the owner’s mental or physical incapacity; or\n- (b) an extreme circumstance; or\n- (c) an extraordinary emergency; or\n- (d) another reason the valuer-general considers satisfactory in the circumstances. Note— See also chapter 5 (Internal and external reviews).\n- (a) at the same time, make the initial assessment decision and decide whether or not to accept the objection; or\n- (b) make the initial assessment decision first and, in the notice of that decision or the correction notice for that decision, seek more information from the objector about why the valuer-general should be satisfied as mentioned in subsection (3) .\n- (a) when it was made, it was not properly made and it has not, under section 116 , been amended so that it is properly made;\n- (b) it was made after the anniversary of the start of the usual objection period;\n- (c) the valuer-general is not satisfied as mentioned in subsection (3) .","sortOrder":130},{"sectionNumber":"ch.3-pt.1-div.3","sectionType":"division","heading":"Properly made objections","content":"## Properly made objections","sortOrder":131},{"sectionNumber":"sec.112","sectionType":"section","heading":"What is a properly made objection","content":"### sec.112 What is a properly made objection\n\nAn objection is properly made only if—\nit is in the approved form; and\nit relates to only 1 valuation, unless section 107 applies; and\neither—\nit is signed by the objector; or\nit is signed by an agent or representative of the objector, for the objector, and it is accompanied by the objector’s written consent to the objection; and\nit complies with all of the requirements under section 113 ; and\nit is accompanied by the fee prescribed under a regulation.\nThe approved form must state—\nthe matters the valuer-general considers appropriate about the objection process, including, for example, about objections that are not properly made; and\nthat the valuer-general can not consider or decide an objection that is not properly made.\nAn objection that does not comply, in relation to at least 1 of the objection grounds, with the requirement under section 113 (1) (e) to give information for each objection ground (the ground requirement ), is not properly made.\nAn objection that complies with the ground requirement for 1 or more, but not all, objection grounds is properly made.\nSee also section 118 (Failure to correct not properly made objection).\nAn objection mentioned in subsection (4) is one that only partially complies with the ground requirement.\nA ground for which the ground requirement has not been complied with is a noncompliant ground .\ns 112 amd 2013 No. 23 s 143\n(sec.112-ssec.1) An objection is properly made only if— it is in the approved form; and it relates to only 1 valuation, unless section 107 applies; and either— it is signed by the objector; or it is signed by an agent or representative of the objector, for the objector, and it is accompanied by the objector’s written consent to the objection; and it complies with all of the requirements under section 113 ; and it is accompanied by the fee prescribed under a regulation.\n(sec.112-ssec.2) The approved form must state— the matters the valuer-general considers appropriate about the objection process, including, for example, about objections that are not properly made; and that the valuer-general can not consider or decide an objection that is not properly made.\n(sec.112-ssec.3) An objection that does not comply, in relation to at least 1 of the objection grounds, with the requirement under section 113 (1) (e) to give information for each objection ground (the ground requirement ), is not properly made.\n(sec.112-ssec.4) An objection that complies with the ground requirement for 1 or more, but not all, objection grounds is properly made. See also section 118 (Failure to correct not properly made objection).\n(sec.112-ssec.5) An objection mentioned in subsection (4) is one that only partially complies with the ground requirement.\n(sec.112-ssec.6) A ground for which the ground requirement has not been complied with is a noncompliant ground .\n- (a) it is in the approved form; and\n- (b) it relates to only 1 valuation, unless section 107 applies; and\n- (c) either— (i) it is signed by the objector; or (ii) it is signed by an agent or representative of the objector, for the objector, and it is accompanied by the objector’s written consent to the objection; and\n- (i) it is signed by the objector; or\n- (ii) it is signed by an agent or representative of the objector, for the objector, and it is accompanied by the objector’s written consent to the objection; and\n- (d) it complies with all of the requirements under section 113 ; and\n- (e) it is accompanied by the fee prescribed under a regulation.\n- (i) it is signed by the objector; or\n- (ii) it is signed by an agent or representative of the objector, for the objector, and it is accompanied by the objector’s written consent to the objection; and\n- (a) the matters the valuer-general considers appropriate about the objection process, including, for example, about objections that are not properly made; and\n- (b) that the valuer-general can not consider or decide an objection that is not properly made.","sortOrder":132},{"sectionNumber":"sec.113","sectionType":"section","heading":"Required content of objections","content":"### sec.113 Required content of objections\n\nAn objection must state all of the following—\nthe objector’s address for service of any notices concerning the objection;\nSee also section 153 (2) (Address for service for objections).\ninformation that identifies the land, including, for example, its property identification number, real property description or property address shown on the valuation notice;\nif the valuation is more than the relevant amount—the valuation sought;\nthe grounds of objection to the valuation (each an objection ground for the valuation);\nthe information the objector seeks to rely on to establish each objection ground;\nif an objection ground concerns the comparability of the sale of any other land—\ndetails of the sale; and\nthe reasons why the objector contends the sale is comparable to the valuation of the objector’s land; and\nthe basis of comparison between the objector’s land and the land the subject of the sale.\nAlso, if an objection ground—\nis a deduction application or about a decision on a deduction application concerning the land; or\nconcerns a claim for a higher site improvement deduction than that stated in the valuation notice;\nthe objection must—\nstate the amount the objector claims; and\nstate the matters mentioned in section 41 (2) (a) ; and\nbe accompanied by the documents mentioned in section 41 (2) (b) .\nIf, under section 86 , a day of effect is fixed for a maintenance valuation, an objection ground may be that some other stated day is more appropriate.\nThe following may, but need not necessarily, include expert opinion evidence—\ninformation relied on to establish an objection ground;\nreasons or a basis mentioned in subsection (1) (f) .\nAn objection ground can not be made concerning a claim for a site improvement deduction for the land if the owner has already made a deduction application for the same site improvements for a previous valuation.\nIn this section—\nproperty identification number , for the land, means its property identification number on the valuation roll.\nrelevant amount means—\nif an amount of more than $750,000 has been prescribed under a regulation—the prescribed amount; or\notherwise—$750,000.\n(sec.113-ssec.1) An objection must state all of the following— the objector’s address for service of any notices concerning the objection; See also section 153 (2) (Address for service for objections). information that identifies the land, including, for example, its property identification number, real property description or property address shown on the valuation notice; if the valuation is more than the relevant amount—the valuation sought; the grounds of objection to the valuation (each an objection ground for the valuation); the information the objector seeks to rely on to establish each objection ground; if an objection ground concerns the comparability of the sale of any other land— details of the sale; and the reasons why the objector contends the sale is comparable to the valuation of the objector’s land; and the basis of comparison between the objector’s land and the land the subject of the sale.\n(sec.113-ssec.2) Also, if an objection ground— is a deduction application or about a decision on a deduction application concerning the land; or concerns a claim for a higher site improvement deduction than that stated in the valuation notice; the objection must— state the amount the objector claims; and state the matters mentioned in section 41 (2) (a) ; and be accompanied by the documents mentioned in section 41 (2) (b) .\n(sec.113-ssec.3) If, under section 86 , a day of effect is fixed for a maintenance valuation, an objection ground may be that some other stated day is more appropriate.\n(sec.113-ssec.4) The following may, but need not necessarily, include expert opinion evidence— information relied on to establish an objection ground; reasons or a basis mentioned in subsection (1) (f) .\n(sec.113-ssec.5) An objection ground can not be made concerning a claim for a site improvement deduction for the land if the owner has already made a deduction application for the same site improvements for a previous valuation.\n(sec.113-ssec.6) In this section— property identification number , for the land, means its property identification number on the valuation roll. relevant amount means— if an amount of more than $750,000 has been prescribed under a regulation—the prescribed amount; or otherwise—$750,000.\n- (a) the objector’s address for service of any notices concerning the objection; Note— See also section 153 (2) (Address for service for objections).\n- (b) information that identifies the land, including, for example, its property identification number, real property description or property address shown on the valuation notice;\n- (c) if the valuation is more than the relevant amount—the valuation sought;\n- (d) the grounds of objection to the valuation (each an objection ground for the valuation);\n- (e) the information the objector seeks to rely on to establish each objection ground;\n- (f) if an objection ground concerns the comparability of the sale of any other land— (i) details of the sale; and (ii) the reasons why the objector contends the sale is comparable to the valuation of the objector’s land; and (iii) the basis of comparison between the objector’s land and the land the subject of the sale.\n- (i) details of the sale; and\n- (ii) the reasons why the objector contends the sale is comparable to the valuation of the objector’s land; and\n- (iii) the basis of comparison between the objector’s land and the land the subject of the sale.\n- (i) details of the sale; and\n- (ii) the reasons why the objector contends the sale is comparable to the valuation of the objector’s land; and\n- (iii) the basis of comparison between the objector’s land and the land the subject of the sale.\n- (a) is a deduction application or about a decision on a deduction application concerning the land; or\n- (b) concerns a claim for a higher site improvement deduction than that stated in the valuation notice;\n- (c) state the amount the objector claims; and\n- (d) state the matters mentioned in section 41 (2) (a) ; and\n- (e) be accompanied by the documents mentioned in section 41 (2) (b) .\n- (a) information relied on to establish an objection ground;\n- (b) reasons or a basis mentioned in subsection (1) (f) .\n- (a) if an amount of more than $750,000 has been prescribed under a regulation—the prescribed amount; or\n- (b) otherwise—$750,000.","sortOrder":133},{"sectionNumber":"ch.3-pt.2","sectionType":"part","heading":"Initial assessment of objections for defects","content":"# Initial assessment of objections for defects","sortOrder":134},{"sectionNumber":"ch.3-pt.2-div.1","sectionType":"division","heading":"Assessment and notice of decision","content":"## Assessment and notice of decision","sortOrder":135},{"sectionNumber":"sec.114","sectionType":"section","heading":"Initial assessment","content":"### sec.114 Initial assessment\n\nThe valuer-general must consider each objection and decide (the initial assessment decision ) whether or not—\nthe objection is properly made; and\nif it is properly made—it only partially complies with the ground requirement.\nSee also chapter 5 (Internal and external reviews).\nAn objection is defective if the initial assessment decision for the objection is that it—\nis not properly made; or\nonly partially complies with the ground requirement.\n(sec.114-ssec.1) The valuer-general must consider each objection and decide (the initial assessment decision ) whether or not— the objection is properly made; and if it is properly made—it only partially complies with the ground requirement. See also chapter 5 (Internal and external reviews).\n(sec.114-ssec.2) An objection is defective if the initial assessment decision for the objection is that it— is not properly made; or only partially complies with the ground requirement.\n- (a) the objection is properly made; and\n- (b) if it is properly made—it only partially complies with the ground requirement.\n- (a) is not properly made; or\n- (b) only partially complies with the ground requirement.","sortOrder":136},{"sectionNumber":"sec.115","sectionType":"section","heading":"Notice of decision if no defect","content":"### sec.115 Notice of decision if no defect\n\nIf the initial assessment decision for an objection is that it is not defective, the valuer-general may, but need not, give the objector notice of the decision.","sortOrder":137},{"sectionNumber":"sec.116","sectionType":"section","heading":"Correction notice if objection defective","content":"### sec.116 Correction notice if objection defective\n\nThis section applies if the initial assessment decision for an objection is that it is defective.\nThe valuer-general must give the objector a notice (a correction notice ) that—\nstates all of the following—\nthe day the valuer-general issued the correction notice;\nthe initial assessment decision;\nthe relevant defect;\nthat the objector must, within 28 days after the day the notice was issued, appropriately amend the objection; and\nFor the power to amend, see section 144 (Amendment in response to correction notice).\nincludes a copy of division 2 .\nIn this section—\nappropriately amend , the objection, means to amend the objection—\nif the initial assessment decision for the objection is that it is defective because it is not properly made—so that it is properly made; or\nif the initial assessment decision for the objection is that it is defective because it only partially complies with the ground requirement—\nto remove all noncompliant grounds; or\nso that the ground requirement is complied with for all noncompliant grounds.\nrelevant defect means—\nthe aspects of the objection that the valuer-general considers cause the defect; or\nif the ground requirement has not been complied with for an objection ground—that the objection states no particulars of the ground.\n(sec.116-ssec.1) This section applies if the initial assessment decision for an objection is that it is defective.\n(sec.116-ssec.2) The valuer-general must give the objector a notice (a correction notice ) that— states all of the following— the day the valuer-general issued the correction notice; the initial assessment decision; the relevant defect; that the objector must, within 28 days after the day the notice was issued, appropriately amend the objection; and For the power to amend, see section 144 (Amendment in response to correction notice). includes a copy of division 2 .\n(sec.116-ssec.3) In this section— appropriately amend , the objection, means to amend the objection— if the initial assessment decision for the objection is that it is defective because it is not properly made—so that it is properly made; or if the initial assessment decision for the objection is that it is defective because it only partially complies with the ground requirement— to remove all noncompliant grounds; or so that the ground requirement is complied with for all noncompliant grounds. relevant defect means— the aspects of the objection that the valuer-general considers cause the defect; or if the ground requirement has not been complied with for an objection ground—that the objection states no particulars of the ground.\n- (a) states all of the following— (i) the day the valuer-general issued the correction notice; (ii) the initial assessment decision; (iii) the relevant defect; (iv) that the objector must, within 28 days after the day the notice was issued, appropriately amend the objection; and Note— For the power to amend, see section 144 (Amendment in response to correction notice).\n- (i) the day the valuer-general issued the correction notice;\n- (ii) the initial assessment decision;\n- (iii) the relevant defect;\n- (iv) that the objector must, within 28 days after the day the notice was issued, appropriately amend the objection; and\n- (b) includes a copy of division 2 .\n- (i) the day the valuer-general issued the correction notice;\n- (ii) the initial assessment decision;\n- (iii) the relevant defect;\n- (iv) that the objector must, within 28 days after the day the notice was issued, appropriately amend the objection; and\n- (a) if the initial assessment decision for the objection is that it is defective because it is not properly made—so that it is properly made; or\n- (b) if the initial assessment decision for the objection is that it is defective because it only partially complies with the ground requirement— (i) to remove all noncompliant grounds; or (ii) so that the ground requirement is complied with for all noncompliant grounds.\n- (i) to remove all noncompliant grounds; or\n- (ii) so that the ground requirement is complied with for all noncompliant grounds.\n- (i) to remove all noncompliant grounds; or\n- (ii) so that the ground requirement is complied with for all noncompliant grounds.\n- (a) the aspects of the objection that the valuer-general considers cause the defect; or\n- (b) if the ground requirement has not been complied with for an objection ground—that the objection states no particulars of the ground.","sortOrder":138},{"sectionNumber":"ch.3-pt.2-div.2","sectionType":"division","heading":"Consequence of noncompliance with correction notice","content":"## Consequence of noncompliance with correction notice","sortOrder":139},{"sectionNumber":"sec.117","sectionType":"section","heading":"Application of div 2","content":"### sec.117 Application of div 2\n\nThis division applies for an objection if—\nthe objector is given a correction notice for the objection; and\nthe valuer-general decides the objector has not complied with the correction notice.\nSee also chapter 5 (Internal and external reviews).\ns 117 amd 2013 No. 23 s 352 sch 1 pt 1\n- (a) the objector is given a correction notice for the objection; and\n- (b) the valuer-general decides the objector has not complied with the correction notice.","sortOrder":140},{"sectionNumber":"sec.118","sectionType":"section","heading":"Failure to correct not properly made objection","content":"### sec.118 Failure to correct not properly made objection\n\nIf the initial assessment decision was that the objection is not properly made, it is taken not to be, and never to have been, properly made.","sortOrder":141},{"sectionNumber":"sec.119","sectionType":"section","heading":"Notice of consequence","content":"### sec.119 Notice of consequence\n\nThe valuer-general must, within 28 days after the valuer-general makes the decision under section 117 (b) , give the objector notice of the consequence, under this part, of noncompliance with the correction notice.\nA failure to comply with subsection (1) does not limit or otherwise affect the operation of this part.\n(sec.119-ssec.1) The valuer-general must, within 28 days after the valuer-general makes the decision under section 117 (b) , give the objector notice of the consequence, under this part, of noncompliance with the correction notice.\n(sec.119-ssec.2) A failure to comply with subsection (1) does not limit or otherwise affect the operation of this part.","sortOrder":142},{"sectionNumber":"ch.3-pt.3","sectionType":"part","heading":"Conferences about properly made objections","content":"# Conferences about properly made objections","sortOrder":143},{"sectionNumber":"ch.3-pt.3-div.1","sectionType":"division","heading":"Preliminary","content":"## Preliminary","sortOrder":144},{"sectionNumber":"sec.120","sectionType":"section","heading":"What pt 3 is about","content":"### sec.120 What pt 3 is about\n\nThis part provides for the holding of conferences about properly made objections (an objection conference ).\nAn objection conference’s purposes are to—\nencourage the settlement of disputes about the objection by facilitating and helping the conduct of negotiations between the parties; and\npromote between the parties an open exchange of information relevant to any dispute; and\ngive the parties information, relevant to the dispute, about the operation of this Act; and\nhelp in the settlement of the dispute in any other way.\n(sec.120-ssec.1) This part provides for the holding of conferences about properly made objections (an objection conference ).\n(sec.120-ssec.2) An objection conference’s purposes are to— encourage the settlement of disputes about the objection by facilitating and helping the conduct of negotiations between the parties; and promote between the parties an open exchange of information relevant to any dispute; and give the parties information, relevant to the dispute, about the operation of this Act; and help in the settlement of the dispute in any other way.\n- (a) encourage the settlement of disputes about the objection by facilitating and helping the conduct of negotiations between the parties; and\n- (b) promote between the parties an open exchange of information relevant to any dispute; and\n- (c) give the parties information, relevant to the dispute, about the operation of this Act; and\n- (d) help in the settlement of the dispute in any other way.","sortOrder":145},{"sectionNumber":"ch.3-pt.3-div.2","sectionType":"division","heading":"When objection conference may or must be held","content":"## When objection conference may or must be held","sortOrder":146},{"sectionNumber":"sec.121","sectionType":"section","heading":"Conditions for holding conference","content":"### sec.121 Conditions for holding conference\n\nAn objection conference can not be held for an objection if the objection—\nis not properly made; or\nhas been decided by the valuer-general.\n- (a) is not properly made; or\n- (b) has been decided by the valuer-general.","sortOrder":147},{"sectionNumber":"sec.122","sectionType":"section","heading":"Conference by agreement","content":"### sec.122 Conference by agreement\n\nIf a valuation is not more than the following, the valuer-general and the objector may agree to participate in an objection conference—\nif an amount of more than $5m has been prescribed under a regulation—the prescribed amount;\notherwise—$5m.\n- (a) if an amount of more than $5m has been prescribed under a regulation—the prescribed amount;\n- (b) otherwise—$5m.","sortOrder":148},{"sectionNumber":"sec.123","sectionType":"section","heading":"When conference is required","content":"### sec.123 When conference is required\n\nIf a valuation is more than the amount mentioned in subsection (2) , the valuer-general must—\noffer, to the objector, to participate in an objection conference; and\nif the objector accepts the offer—participate in the objection conference.\nFor subsection (1) the amount is—\nif an amount of more than $5m has been prescribed under a regulation—the prescribed amount; or\notherwise—$5m.\nThe offer may be verbal or by notice.\n(sec.123-ssec.1) If a valuation is more than the amount mentioned in subsection (2) , the valuer-general must— offer, to the objector, to participate in an objection conference; and if the objector accepts the offer—participate in the objection conference.\n(sec.123-ssec.2) For subsection (1) the amount is— if an amount of more than $5m has been prescribed under a regulation—the prescribed amount; or otherwise—$5m.\n(sec.123-ssec.3) The offer may be verbal or by notice.\n- (a) offer, to the objector, to participate in an objection conference; and\n- (b) if the objector accepts the offer—participate in the objection conference.\n- (a) if an amount of more than $5m has been prescribed under a regulation—the prescribed amount; or\n- (b) otherwise—$5m.","sortOrder":149},{"sectionNumber":"ch.3-pt.3-div.3","sectionType":"division","heading":"Preliminary steps for required conference","content":"## Preliminary steps for required conference","sortOrder":150},{"sectionNumber":"sec.124","sectionType":"section","heading":"Application of div 3","content":"### sec.124 Application of div 3\n\nThis division applies only if, under section 123 , an objector has accepted an offer by the valuer-general to participate in an objection conference.","sortOrder":151},{"sectionNumber":"sec.125","sectionType":"section","heading":"Appointment of chairperson","content":"### sec.125 Appointment of chairperson\n\nThe valuer-general must appoint an independent chairperson for the objection conference.\nBefore making the appointment, the valuer-general must consult with the Australian Property Institute about the proposed appointment.\nSubject to subsections (1) and (2) , a chairperson—\nmay be appointed—\ngenerally; or\nfor a particular local government area or areas; or\nfor part of a local government area; or\nfor a particular objection conference; and\nmay be appointed for the period of the conference or conferences decided by the valuer-general; and\nis paid the remuneration and allowances and appointed on the terms decided by the valuer-general.\n(sec.125-ssec.1) The valuer-general must appoint an independent chairperson for the objection conference.\n(sec.125-ssec.2) Before making the appointment, the valuer-general must consult with the Australian Property Institute about the proposed appointment.\n(sec.125-ssec.3) Subject to subsections (1) and (2) , a chairperson— may be appointed— generally; or for a particular local government area or areas; or for part of a local government area; or for a particular objection conference; and may be appointed for the period of the conference or conferences decided by the valuer-general; and is paid the remuneration and allowances and appointed on the terms decided by the valuer-general.\n- (a) may be appointed— (i) generally; or (ii) for a particular local government area or areas; or (iii) for part of a local government area; or (iv) for a particular objection conference; and\n- (i) generally; or\n- (ii) for a particular local government area or areas; or\n- (iii) for part of a local government area; or\n- (iv) for a particular objection conference; and\n- (b) may be appointed for the period of the conference or conferences decided by the valuer-general; and\n- (c) is paid the remuneration and allowances and appointed on the terms decided by the valuer-general.\n- (i) generally; or\n- (ii) for a particular local government area or areas; or\n- (iii) for part of a local government area; or\n- (iv) for a particular objection conference; and","sortOrder":152},{"sectionNumber":"sec.126","sectionType":"section","heading":"Chairperson’s functions","content":"### sec.126 Chairperson’s functions\n\nThe chairperson’s functions are—\nsubject to section 127 , to arrange the objection conference; and\nto encourage a full exchange of opinion between the parties, including a full disclosure of information relating to the objection; and\nto make recommendations to either party about matters raised at the conference.\n- (a) subject to section 127 , to arrange the objection conference; and\n- (b) to encourage a full exchange of opinion between the parties, including a full disclosure of information relating to the objection; and\n- (c) to make recommendations to either party about matters raised at the conference.","sortOrder":153},{"sectionNumber":"sec.127","sectionType":"section","heading":"Disclosure by parties before conference held","content":"### sec.127 Disclosure by parties before conference held\n\nThe chairperson must give the parties a notice requiring them to give the chairperson, within 14 days after the notice is given, copies of all documents they have in their possession relevant to the valuation (the disclosure obligation ).\nIf the chairperson is satisfied all parties have complied with the disclosure obligation, the chairperson must—\ngive copies of the documents given by a party to the other party; and\narrange the objection conference.\nIf the chairperson is not satisfied both parties have complied with the disclosure obligation—\nthe objection conference must not be held; or\nif the conference has started, the chairperson may end the objection conference; or\nthe chairperson may give the party who has not complied with the obligation (the noncompliant party ) a further period of not more than 14 days to comply with the requirement.\nHowever, the chairperson may give a further period only if the chairperson considers it is reasonably likely that the noncompliant party will comply with the disclosure obligation within that period.\n(sec.127-ssec.1) The chairperson must give the parties a notice requiring them to give the chairperson, within 14 days after the notice is given, copies of all documents they have in their possession relevant to the valuation (the disclosure obligation ).\n(sec.127-ssec.2) If the chairperson is satisfied all parties have complied with the disclosure obligation, the chairperson must— give copies of the documents given by a party to the other party; and arrange the objection conference.\n(sec.127-ssec.3) If the chairperson is not satisfied both parties have complied with the disclosure obligation— the objection conference must not be held; or if the conference has started, the chairperson may end the objection conference; or the chairperson may give the party who has not complied with the obligation (the noncompliant party ) a further period of not more than 14 days to comply with the requirement.\n(sec.127-ssec.4) However, the chairperson may give a further period only if the chairperson considers it is reasonably likely that the noncompliant party will comply with the disclosure obligation within that period.\n- (a) give copies of the documents given by a party to the other party; and\n- (b) arrange the objection conference.\n- (a) the objection conference must not be held; or\n- (b) if the conference has started, the chairperson may end the objection conference; or\n- (c) the chairperson may give the party who has not complied with the obligation (the noncompliant party ) a further period of not more than 14 days to comply with the requirement.","sortOrder":154},{"sectionNumber":"sec.128","sectionType":"section","heading":"Conduct of conference","content":"### sec.128 Conduct of conference\n\nThe objection conference must be conducted—\nin the way the chairperson considers appropriate; and\nas quickly and with as little formality and technicality as possible.\nThe chairperson may, for the purpose of the conference—\naccept any document from anyone; and\ndistribute any document to anyone.\nThe chairperson may adjourn or end the conference at any time.\n(sec.128-ssec.1) The objection conference must be conducted— in the way the chairperson considers appropriate; and as quickly and with as little formality and technicality as possible.\n(sec.128-ssec.2) The chairperson may, for the purpose of the conference— accept any document from anyone; and distribute any document to anyone.\n(sec.128-ssec.3) The chairperson may adjourn or end the conference at any time.\n- (a) in the way the chairperson considers appropriate; and\n- (b) as quickly and with as little formality and technicality as possible.\n- (a) accept any document from anyone; and\n- (b) distribute any document to anyone.","sortOrder":155},{"sectionNumber":"sec.129","sectionType":"section","heading":"Attendance and representation","content":"### sec.129 Attendance and representation\n\nA person who is not a party may attend and take part in the objection conference if the chairperson is satisfied the person may help to resolve a dispute relating to the objection.\nA party may use an interpreter in the objection conference.\nA party may, with the chairperson’s approval, be represented by an agent or other representative at the objection conference.\nThe approval—\ncan be given only if the chairperson is satisfied the agent or other representative is needed to help the objection process; and\nmay be given without conditions or on the conditions the chairperson considers reasonable to ensure the other party is not unfairly disadvantaged by the representation.\nIf the approval is given on conditions, the representation is subject to the agent or other representative complying with the conditions.\n(sec.129-ssec.1) A person who is not a party may attend and take part in the objection conference if the chairperson is satisfied the person may help to resolve a dispute relating to the objection.\n(sec.129-ssec.2) A party may use an interpreter in the objection conference.\n(sec.129-ssec.3) A party may, with the chairperson’s approval, be represented by an agent or other representative at the objection conference.\n(sec.129-ssec.4) The approval— can be given only if the chairperson is satisfied the agent or other representative is needed to help the objection process; and may be given without conditions or on the conditions the chairperson considers reasonable to ensure the other party is not unfairly disadvantaged by the representation.\n(sec.129-ssec.5) If the approval is given on conditions, the representation is subject to the agent or other representative complying with the conditions.\n- (a) can be given only if the chairperson is satisfied the agent or other representative is needed to help the objection process; and\n- (b) may be given without conditions or on the conditions the chairperson considers reasonable to ensure the other party is not unfairly disadvantaged by the representation.","sortOrder":156},{"sectionNumber":"ch.3-pt.3-div.4","sectionType":"division","heading":"Miscellaneous provisions","content":"## Miscellaneous provisions","sortOrder":157},{"sectionNumber":"sec.130","sectionType":"section","heading":"Grounds not limited at conference","content":"### sec.130 Grounds not limited at conference\n\nAn objection conference is not limited to the objection grounds.","sortOrder":158},{"sectionNumber":"sec.131","sectionType":"section","heading":"Evidence","content":"### sec.131 Evidence\n\nEvidence of anything said or done about an objection in an objection conference is inadmissible in any proceeding.","sortOrder":159},{"sectionNumber":"sec.131A","sectionType":"section","heading":"Immunity from civil liability","content":"### sec.131A Immunity from civil liability\n\nA chairperson for an objection conference is not civilly liable to someone for an act done, or omission made, honestly and without negligence under this Act.\nIf subsection (1) prevents a civil liability attaching to a chairperson, the liability instead attaches to the State.\ns 131A ins 2013 No. 23 s 144\n(sec.131A-ssec.1) A chairperson for an objection conference is not civilly liable to someone for an act done, or omission made, honestly and without negligence under this Act.\n(sec.131A-ssec.2) If subsection (1) prevents a civil liability attaching to a chairperson, the liability instead attaches to the State.","sortOrder":160},{"sectionNumber":"ch.3-pt.4","sectionType":"part","heading":"Further information","content":"# Further information","sortOrder":161},{"sectionNumber":"ch.3-pt.4-div.1","sectionType":"division","heading":"When objector may give further information","content":"## When objector may give further information","sortOrder":162},{"sectionNumber":"sec.132","sectionType":"section","heading":"Response to valuer-general’s invitation","content":"### sec.132 Response to valuer-general’s invitation\n\nThis section applies for an objection whether or not an objection conference has been held for it.\nThe valuer-general may invite the objector to give the valuer-general further written information (the invited information )—\nthat supports the objection grounds; or\nto clarify the objection grounds or anything else stated in the objection.\nThe invitation must—\nbe by notice to the objector’s address for service stated in the objection; and\nstate the day the valuer-general issued the invitation.\nThe invited information may be given only within the following period—\ngenerally—the period that ends 28 days after the day the valuer-general issued the invitation (the usual period );\nif, within the 28 days, the valuer-general and the objector agree in writing to a longer period that ends not more than 14 days after the usual period ends—the longer period.\nThe giving, under this part, of further information does not, of itself, change the objection. For how and when an objection can be amended, see part 5 .\nParticular amendments relating to the giving of the further information can be made only when the further information is given—see section 145 (2) (Other permitted amendments).\n(sec.132-ssec.1) This section applies for an objection whether or not an objection conference has been held for it.\n(sec.132-ssec.2) The valuer-general may invite the objector to give the valuer-general further written information (the invited information )— that supports the objection grounds; or to clarify the objection grounds or anything else stated in the objection.\n(sec.132-ssec.3) The invitation must— be by notice to the objector’s address for service stated in the objection; and state the day the valuer-general issued the invitation.\n(sec.132-ssec.4) The invited information may be given only within the following period— generally—the period that ends 28 days after the day the valuer-general issued the invitation (the usual period ); if, within the 28 days, the valuer-general and the objector agree in writing to a longer period that ends not more than 14 days after the usual period ends—the longer period. The giving, under this part, of further information does not, of itself, change the objection. For how and when an objection can be amended, see part 5 . Particular amendments relating to the giving of the further information can be made only when the further information is given—see section 145 (2) (Other permitted amendments).\n- (a) that supports the objection grounds; or\n- (b) to clarify the objection grounds or anything else stated in the objection.\n- (a) be by notice to the objector’s address for service stated in the objection; and\n- (b) state the day the valuer-general issued the invitation.\n- (a) generally—the period that ends 28 days after the day the valuer-general issued the invitation (the usual period );\n- (b) if, within the 28 days, the valuer-general and the objector agree in writing to a longer period that ends not more than 14 days after the usual period ends—the longer period.\n- 1 The giving, under this part, of further information does not, of itself, change the objection. For how and when an objection can be amended, see part 5 .\n- 2 Particular amendments relating to the giving of the further information can be made only when the further information is given—see section 145 (2) (Other permitted amendments).","sortOrder":163},{"sectionNumber":"sec.133","sectionType":"section","heading":"Giving information within 28 days after objection conference","content":"### sec.133 Giving information within 28 days after objection conference\n\nIf an objection conference has been held for an objection, the objector may, within 28 days after the conference ends, give the valuer-general further written information that—\nsupports the objection grounds; or\nraises a proposed new objection ground; or\nrelates to another matter raised at the conference.\n- (a) supports the objection grounds; or\n- (b) raises a proposed new objection ground; or\n- (c) relates to another matter raised at the conference.","sortOrder":164},{"sectionNumber":"sec.134","sectionType":"section","heading":"Use of further information given","content":"### sec.134 Use of further information given\n\nFurther information given under this division about an objection—\nmay be considered by the valuer-general in deciding the objection; and\nis admissible in any proceeding concerning the objection.\n- (a) may be considered by the valuer-general in deciding the objection; and\n- (b) is admissible in any proceeding concerning the objection.","sortOrder":165},{"sectionNumber":"ch.3-pt.4-div.2","sectionType":"division","heading":"When objector must give further information","content":"## When objector must give further information","sortOrder":166},{"sectionNumber":"sec.135","sectionType":"section","heading":"Application of div 2","content":"### sec.135 Application of div 2\n\nThis division applies if—\nthe valuer-general considers further information, other than information the subject of legal professional privilege—\nis likely to be in the objector’s custody, possession or power; and\nwill likely be relevant to the deciding of an objection; and\nany of the following about the objector’s land or other land—\na valuation report (improved or unimproved)\na town planning report\na record of discussions with purchasers, vendors or agents\ninformation about a stated type of cost associated with a development of the objector’s land or other land\nthe valuation objected against is more than the following amount—\nif an amount of more than $5m has been prescribed under a regulation—the prescribed amount;\notherwise—$5m.\nThis division applies—\nwhether or not—\nan objection conference has been held for the objection; or\nthe information is the subject of an invitation under section 132 (2) ; and\nwhether the information is a document or other information; and\neven if the information came into existence for a purpose unrelated to the objection.\nthe obtaining of finance\ncompliance with a requirement under the Corporations Act\n(sec.135-ssec.1) This division applies if— the valuer-general considers further information, other than information the subject of legal professional privilege— is likely to be in the objector’s custody, possession or power; and will likely be relevant to the deciding of an objection; and any of the following about the objector’s land or other land— a valuation report (improved or unimproved) a town planning report a record of discussions with purchasers, vendors or agents information about a stated type of cost associated with a development of the objector’s land or other land the valuation objected against is more than the following amount— if an amount of more than $5m has been prescribed under a regulation—the prescribed amount; otherwise—$5m.\n(sec.135-ssec.2) This division applies— whether or not— an objection conference has been held for the objection; or the information is the subject of an invitation under section 132 (2) ; and whether the information is a document or other information; and even if the information came into existence for a purpose unrelated to the objection. the obtaining of finance compliance with a requirement under the Corporations Act\n- (a) the valuer-general considers further information, other than information the subject of legal professional privilege— (i) is likely to be in the objector’s custody, possession or power; and (ii) will likely be relevant to the deciding of an objection; and Examples of possible further information— any of the following about the objector’s land or other land— • a valuation report (improved or unimproved) • a town planning report • a record of discussions with purchasers, vendors or agents • information about a stated type of cost associated with a development of the objector’s land or other land\n- (i) is likely to be in the objector’s custody, possession or power; and\n- (ii) will likely be relevant to the deciding of an objection; and\n- • a valuation report (improved or unimproved)\n- • a town planning report\n- • a record of discussions with purchasers, vendors or agents\n- • information about a stated type of cost associated with a development of the objector’s land or other land\n- (b) the valuation objected against is more than the following amount— (i) if an amount of more than $5m has been prescribed under a regulation—the prescribed amount; (ii) otherwise—$5m.\n- (i) if an amount of more than $5m has been prescribed under a regulation—the prescribed amount;\n- (ii) otherwise—$5m.\n- (i) is likely to be in the objector’s custody, possession or power; and\n- (ii) will likely be relevant to the deciding of an objection; and\n- • a valuation report (improved or unimproved)\n- • a town planning report\n- • a record of discussions with purchasers, vendors or agents\n- • information about a stated type of cost associated with a development of the objector’s land or other land\n- (i) if an amount of more than $5m has been prescribed under a regulation—the prescribed amount;\n- (ii) otherwise—$5m.\n- (a) whether or not— (i) an objection conference has been held for the objection; or (ii) the information is the subject of an invitation under section 132 (2) ; and\n- (i) an objection conference has been held for the objection; or\n- (ii) the information is the subject of an invitation under section 132 (2) ; and\n- (b) whether the information is a document or other information; and\n- (c) even if the information came into existence for a purpose unrelated to the objection. Examples of purposes unrelated to the objection— • the obtaining of finance • compliance with a requirement under the Corporations Act\n- • the obtaining of finance\n- • compliance with a requirement under the Corporations Act\n- (i) an objection conference has been held for the objection; or\n- (ii) the information is the subject of an invitation under section 132 (2) ; and\n- • the obtaining of finance\n- • compliance with a requirement under the Corporations Act","sortOrder":167},{"sectionNumber":"sec.136","sectionType":"section","heading":"Valuer-general may require further information","content":"### sec.136 Valuer-general may require further information\n\nThe valuer-general may, by notice (an information requirement ), require the objector to give all or part of the further information in writing.\nSee also chapter 5 (Internal and external reviews).","sortOrder":168},{"sectionNumber":"sec.137","sectionType":"section","heading":"Period to comply with information requirement","content":"### sec.137 Period to comply with information requirement\n\nAn objector to whom an information requirement has been given must comply with the requirement within the following period—\ngenerally—the period that ends 28 days after the day the valuer-general made the information requirement (the usual period );\nif, within the 28 days, the valuer-general and the objector agree in writing to a longer period that ends not more than 14 days after the usual period ends—the longer period.\n- (a) generally—the period that ends 28 days after the day the valuer-general made the information requirement (the usual period );\n- (b) if, within the 28 days, the valuer-general and the objector agree in writing to a longer period that ends not more than 14 days after the usual period ends—the longer period.","sortOrder":169},{"sectionNumber":"sec.138","sectionType":"section","heading":"Conditions for making information requirement","content":"### sec.138 Conditions for making information requirement\n\nAn information requirement must—\ndescribe the further information required to be given; and\nfor a comparable sale mentioned in the objection, a detailed breakdown of the components of the sale including, if applicable, any demolition costs and details of quantity and costs of site filling\nstate—\nthe day the valuer-general made the information requirement; and\nwhen, under section 137 , the requirement must be complied with.\nFor subsection (1) (a) , the description is sufficient if it is by reference to the information’s nature or type.\n(sec.138-ssec.1) An information requirement must— describe the further information required to be given; and for a comparable sale mentioned in the objection, a detailed breakdown of the components of the sale including, if applicable, any demolition costs and details of quantity and costs of site filling state— the day the valuer-general made the information requirement; and when, under section 137 , the requirement must be complied with.\n(sec.138-ssec.2) For subsection (1) (a) , the description is sufficient if it is by reference to the information’s nature or type.\n- (a) describe the further information required to be given; and Example of a description of information— for a comparable sale mentioned in the objection, a detailed breakdown of the components of the sale including, if applicable, any demolition costs and details of quantity and costs of site filling\n- (b) state— (i) the day the valuer-general made the information requirement; and (ii) when, under section 137 , the requirement must be complied with.\n- (i) the day the valuer-general made the information requirement; and\n- (ii) when, under section 137 , the requirement must be complied with.\n- (i) the day the valuer-general made the information requirement; and\n- (ii) when, under section 137 , the requirement must be complied with.","sortOrder":170},{"sectionNumber":"sec.139","sectionType":"section","heading":"Notice of lapsing of objection for noncompliance with information requirement","content":"### sec.139 Notice of lapsing of objection for noncompliance with information requirement\n\nThis section applies if the valuer-general considers an objector has not complied with all or part of an information requirement.\nThe valuer-general may give the objector a notice (a lapsing notice ) stating—\nthe information (the outstanding information ) the valuer-general considers the objector must give the valuer-general to comply with the information requirement; and\nthat, if the objector does not give the valuer-general the outstanding information in writing within 28 days after the day the lapsing notice was given—\nthe objection will lapse; and\nthe valuer-general will not be required to consider or further consider the objection.\nSee also chapter 5 (Internal and external reviews).\n(sec.139-ssec.1) This section applies if the valuer-general considers an objector has not complied with all or part of an information requirement.\n(sec.139-ssec.2) The valuer-general may give the objector a notice (a lapsing notice ) stating— the information (the outstanding information ) the valuer-general considers the objector must give the valuer-general to comply with the information requirement; and that, if the objector does not give the valuer-general the outstanding information in writing within 28 days after the day the lapsing notice was given— the objection will lapse; and the valuer-general will not be required to consider or further consider the objection. See also chapter 5 (Internal and external reviews).\n- (a) the information (the outstanding information ) the valuer-general considers the objector must give the valuer-general to comply with the information requirement; and\n- (b) that, if the objector does not give the valuer-general the outstanding information in writing within 28 days after the day the lapsing notice was given— (i) the objection will lapse; and (ii) the valuer-general will not be required to consider or further consider the objection.\n- (i) the objection will lapse; and\n- (ii) the valuer-general will not be required to consider or further consider the objection.\n- (i) the objection will lapse; and\n- (ii) the valuer-general will not be required to consider or further consider the objection.","sortOrder":171},{"sectionNumber":"sec.140","sectionType":"section","heading":"Objection generally lapses if lapsing notice contravened","content":"### sec.140 Objection generally lapses if lapsing notice contravened\n\nAn objection lapses if the objector—\nhas been given a lapsing notice; and\nhas not, within the 28 days after the day the lapsing notice was given (the required period ), given the valuer-general the outstanding information in writing.\nIf the objection lapses, the valuer-general is not required to consider or further consider the objection.\nSubsection (1) is subject to sections 141 and 142 .\n(sec.140-ssec.1) An objection lapses if the objector— has been given a lapsing notice; and has not, within the 28 days after the day the lapsing notice was given (the required period ), given the valuer-general the outstanding information in writing.\n(sec.140-ssec.2) If the objection lapses, the valuer-general is not required to consider or further consider the objection.\n(sec.140-ssec.3) Subsection (1) is subject to sections 141 and 142 .\n- (a) has been given a lapsing notice; and\n- (b) has not, within the 28 days after the day the lapsing notice was given (the required period ), given the valuer-general the outstanding information in writing.","sortOrder":172},{"sectionNumber":"sec.141","sectionType":"section","heading":"Exceptions to lapsing","content":"### sec.141 Exceptions to lapsing\n\nAn objection does not lapse if—\nthe outstanding information for the information requirement would, at common law, be privileged from production in a proceeding; or\nwithin the required period, the objector gives the valuer-general a statutory declaration declaring that the outstanding information is not in the objector’s custody, possession or power.\nThe statutory declaration must be sworn by—\nif the objector is an individual—the objector; or\nif the objector is a corporation—an individual with knowledge of the matter who is lawfully authorised to swear the declaration for the objector.\n(sec.141-ssec.1) An objection does not lapse if— the outstanding information for the information requirement would, at common law, be privileged from production in a proceeding; or within the required period, the objector gives the valuer-general a statutory declaration declaring that the outstanding information is not in the objector’s custody, possession or power.\n(sec.141-ssec.2) The statutory declaration must be sworn by— if the objector is an individual—the objector; or if the objector is a corporation—an individual with knowledge of the matter who is lawfully authorised to swear the declaration for the objector.\n- (a) the outstanding information for the information requirement would, at common law, be privileged from production in a proceeding; or\n- (b) within the required period, the objector gives the valuer-general a statutory declaration declaring that the outstanding information is not in the objector’s custody, possession or power.\n- (a) if the objector is an individual—the objector; or\n- (b) if the objector is a corporation—an individual with knowledge of the matter who is lawfully authorised to swear the declaration for the objector.","sortOrder":173},{"sectionNumber":"sec.142","sectionType":"section","heading":"Deferral of lapsing","content":"### sec.142 Deferral of lapsing\n\nIf, within the required period, the decision to make the information requirement or the decision to give the lapsing notice is stayed by QCAT, the objection does not lapse until the time, if any, decided by QCAT.\nSee section 178 (Stay of operation of original decisions).","sortOrder":174},{"sectionNumber":"ch.3-pt.5","sectionType":"part","heading":"Amendments","content":"# Amendments","sortOrder":175},{"sectionNumber":"sec.143","sectionType":"section","heading":"Amendment by objector only under this part","content":"### sec.143 Amendment by objector only under this part\n\nAn objector can amend the objection only under this part.\nAn objection can also be amended by operation of law under section 106 (4) (b) (New owners).\nIf an objector purports to amend an objection other than under this part, the valuer-general must disregard the purported amendment when deciding the objection.\n(sec.143-ssec.1) An objector can amend the objection only under this part. An objection can also be amended by operation of law under section 106 (4) (b) (New owners).\n(sec.143-ssec.2) If an objector purports to amend an objection other than under this part, the valuer-general must disregard the purported amendment when deciding the objection.","sortOrder":176},{"sectionNumber":"sec.144","sectionType":"section","heading":"Amendment in response to correction notice","content":"### sec.144 Amendment in response to correction notice\n\nThis section applies if, under section 116 , a correction notice is given for an objection.\nThe objection may, within 28 days after the day the notice was issued, be amended as provided for under that section.\nFor the consequence of not amending, see section 118 (Failure to correct not properly made objection).\n(sec.144-ssec.1) This section applies if, under section 116 , a correction notice is given for an objection.\n(sec.144-ssec.2) The objection may, within 28 days after the day the notice was issued, be amended as provided for under that section. For the consequence of not amending, see section 118 (Failure to correct not properly made objection).","sortOrder":177},{"sectionNumber":"sec.145","sectionType":"section","heading":"Other permitted amendments","content":"### sec.145 Other permitted amendments\n\nAn objection may be amended to change—\ninformation that identifies the land; or\nthe objector’s address for service of any notices concerning the objection; or\nthe valuation sought; or\nan objection ground, or particulars of an objection ground, if the change is to—\nwithdraw the objection ground or the particulars; or\nreflect an additional matter raised in further information given under part 4 ; or\nthe information stated in the objection that the objector seeks to rely on to include further information given under part 4 .\nHowever, an objection can not be amended if—\nthe objection as amended—\nwould not be properly made; or\nwould have a noncompliant ground; or\nthe amendment is sought to be made—\nfor an amendment mentioned in subsection (1) (a) , (b) , (c) or (d) (i) —after the objection has been decided, whether or not notice of the decision has been given to the objector; or\nfor an amendment mentioned in subsection (1) (d) (ii) or (e)—other than when the further information is given.\n(sec.145-ssec.1) An objection may be amended to change— information that identifies the land; or the objector’s address for service of any notices concerning the objection; or the valuation sought; or an objection ground, or particulars of an objection ground, if the change is to— withdraw the objection ground or the particulars; or reflect an additional matter raised in further information given under part 4 ; or the information stated in the objection that the objector seeks to rely on to include further information given under part 4 .\n(sec.145-ssec.2) However, an objection can not be amended if— the objection as amended— would not be properly made; or would have a noncompliant ground; or the amendment is sought to be made— for an amendment mentioned in subsection (1) (a) , (b) , (c) or (d) (i) —after the objection has been decided, whether or not notice of the decision has been given to the objector; or for an amendment mentioned in subsection (1) (d) (ii) or (e)—other than when the further information is given.\n- (a) information that identifies the land; or\n- (b) the objector’s address for service of any notices concerning the objection; or\n- (c) the valuation sought; or\n- (d) an objection ground, or particulars of an objection ground, if the change is to— (i) withdraw the objection ground or the particulars; or (ii) reflect an additional matter raised in further information given under part 4 ; or\n- (i) withdraw the objection ground or the particulars; or\n- (ii) reflect an additional matter raised in further information given under part 4 ; or\n- (e) the information stated in the objection that the objector seeks to rely on to include further information given under part 4 .\n- (i) withdraw the objection ground or the particulars; or\n- (ii) reflect an additional matter raised in further information given under part 4 ; or\n- (a) the objection as amended— (i) would not be properly made; or (ii) would have a noncompliant ground; or\n- (i) would not be properly made; or\n- (ii) would have a noncompliant ground; or\n- (b) the amendment is sought to be made— (i) for an amendment mentioned in subsection (1) (a) , (b) , (c) or (d) (i) —after the objection has been decided, whether or not notice of the decision has been given to the objector; or (ii) for an amendment mentioned in subsection (1) (d) (ii) or (e)—other than when the further information is given.\n- (i) for an amendment mentioned in subsection (1) (a) , (b) , (c) or (d) (i) —after the objection has been decided, whether or not notice of the decision has been given to the objector; or\n- (ii) for an amendment mentioned in subsection (1) (d) (ii) or (e)—other than when the further information is given.\n- (i) would not be properly made; or\n- (ii) would have a noncompliant ground; or\n- (i) for an amendment mentioned in subsection (1) (a) , (b) , (c) or (d) (i) —after the objection has been decided, whether or not notice of the decision has been given to the objector; or\n- (ii) for an amendment mentioned in subsection (1) (d) (ii) or (e)—other than when the further information is given.","sortOrder":178},{"sectionNumber":"sec.146","sectionType":"section","heading":"How to amend","content":"### sec.146 How to amend\n\nAn amendment to an objection permitted under this part can be made only by signed notice to the valuer-general.","sortOrder":179},{"sectionNumber":"ch.3-pt.6","sectionType":"part","heading":"Deciding properly made objections","content":"# Deciding properly made objections","sortOrder":180},{"sectionNumber":"sec.147","sectionType":"section","heading":"Considering objection","content":"### sec.147 Considering objection\n\nSubject to section 148 , the valuer-general must consider and decide a properly made objection.\nA properly made objection must be decided at any time the valuer-general considers appropriate, having regard to the stage the objection has reached under the objection process.\nThe valuer-general can not consider or decide an objection if it is not properly made.\nFor other circumstances in which an objection must not be considered, see section 140 (Objection generally lapses if lapsing notice contravened).\n(sec.147-ssec.1) Subject to section 148 , the valuer-general must consider and decide a properly made objection.\n(sec.147-ssec.2) A properly made objection must be decided at any time the valuer-general considers appropriate, having regard to the stage the objection has reached under the objection process.\n(sec.147-ssec.3) The valuer-general can not consider or decide an objection if it is not properly made. For other circumstances in which an objection must not be considered, see section 140 (Objection generally lapses if lapsing notice contravened).","sortOrder":181},{"sectionNumber":"sec.148","sectionType":"section","heading":"Effect of maintenance valuation on objection","content":"### sec.148 Effect of maintenance valuation on objection\n\nSubsection (2) applies if—\nan objection has been made against an annual or maintenance valuation; and\nthe annual or maintenance valuation has not come into effect under section 75 or 86 ; and\nbefore the objector is given an objection decision notice, a maintenance valuation (the relevant maintenance valuation ) is made to amend the annual or maintenance valuation; and\na valuation notice is given for the relevant maintenance valuation.\nThe valuer-general is not authorised to consider or further consider the objection.\n(sec.148-ssec.1) Subsection (2) applies if— an objection has been made against an annual or maintenance valuation; and the annual or maintenance valuation has not come into effect under section 75 or 86 ; and before the objector is given an objection decision notice, a maintenance valuation (the relevant maintenance valuation ) is made to amend the annual or maintenance valuation; and a valuation notice is given for the relevant maintenance valuation.\n(sec.148-ssec.2) The valuer-general is not authorised to consider or further consider the objection.\n- (a) an objection has been made against an annual or maintenance valuation; and\n- (b) the annual or maintenance valuation has not come into effect under section 75 or 86 ; and\n- (c) before the objector is given an objection decision notice, a maintenance valuation (the relevant maintenance valuation ) is made to amend the annual or maintenance valuation; and\n- (d) a valuation notice is given for the relevant maintenance valuation.","sortOrder":182},{"sectionNumber":"sec.149","sectionType":"section","heading":"Objector bears the onus of proof","content":"### sec.149 Objector bears the onus of proof\n\nThe objector has the onus of proving the objector’s case.","sortOrder":183},{"sectionNumber":"sec.150","sectionType":"section","heading":"Decision","content":"### sec.150 Decision\n\nThe decision on the objection must be to—\nallow the objection on the terms and to the extent the valuer-general considers appropriate; or\ndisallow the objection; or\ndisallow the objection and change the amount of the valuation.\n- (a) allow the objection on the terms and to the extent the valuer-general considers appropriate; or\n- (b) disallow the objection; or\n- (c) disallow the objection and change the amount of the valuation.","sortOrder":184},{"sectionNumber":"sec.151","sectionType":"section","heading":"Notice of objection decision","content":"### sec.151 Notice of objection decision\n\nThe valuer-general must, as soon as practicable after deciding an objection, give the objector notice of the decision on the objection.\nAn objection decision notice must state the following—\nthe day the notice was issued;\nthe reasons for the decision;\nthat the objector has a right, subject to section 155 , to appeal to the Land Court against the decision;\nhow, and the period within which, the objector may appeal.\nIn this section—\ndecision , on the objection, includes—\nif an objection ground concerns a decision on a deduction application for the land—whether or not the claim has been allowed; and\nif the objector claims a site improvement deduction or a higher site improvement deduction—the amount of the site improvement deduction decided.\n(sec.151-ssec.1) The valuer-general must, as soon as practicable after deciding an objection, give the objector notice of the decision on the objection.\n(sec.151-ssec.2) An objection decision notice must state the following— the day the notice was issued; the reasons for the decision; that the objector has a right, subject to section 155 , to appeal to the Land Court against the decision; how, and the period within which, the objector may appeal.\n(sec.151-ssec.3) In this section— decision , on the objection, includes— if an objection ground concerns a decision on a deduction application for the land—whether or not the claim has been allowed; and if the objector claims a site improvement deduction or a higher site improvement deduction—the amount of the site improvement deduction decided.\n- (a) the day the notice was issued;\n- (b) the reasons for the decision;\n- (c) that the objector has a right, subject to section 155 , to appeal to the Land Court against the decision;\n- (d) how, and the period within which, the objector may appeal.\n- (a) if an objection ground concerns a decision on a deduction application for the land—whether or not the claim has been allowed; and\n- (b) if the objector claims a site improvement deduction or a higher site improvement deduction—the amount of the site improvement deduction decided.","sortOrder":185},{"sectionNumber":"ch.3-pt.7","sectionType":"part","heading":"Miscellaneous provisions","content":"# Miscellaneous provisions","sortOrder":186},{"sectionNumber":"sec.152","sectionType":"section","heading":"Objection or appeal does not affect valuation","content":"### sec.152 Objection or appeal does not affect valuation\n\nThis section applies if a valuation is objected to or an appeal is made against an objection decision concerning a valuation.\nThe making of the objection or appeal does not affect or interfere with the valuation or any purpose to which it may be put as mentioned in section 6 .\nThe valuation can not be stayed in any proceeding.\nSubsection (3) applies despite the Land Court Act 2000 .\n(sec.152-ssec.1) This section applies if a valuation is objected to or an appeal is made against an objection decision concerning a valuation.\n(sec.152-ssec.2) The making of the objection or appeal does not affect or interfere with the valuation or any purpose to which it may be put as mentioned in section 6 .\n(sec.152-ssec.3) The valuation can not be stayed in any proceeding.\n(sec.152-ssec.4) Subsection (3) applies despite the Land Court Act 2000 .","sortOrder":187},{"sectionNumber":"sec.153","sectionType":"section","heading":"Address for service for objections","content":"### sec.153 Address for service for objections\n\nAn objector’s address for service for any notice concerning the objection (an objection-related notice ) is the objector’s address for service stated in the objection.\nIf there is more than 1 objector, the address for service must be the same for each of them.\nThe valuer-general is taken to have given the objector an objection-related notice by giving it to the objector at the address for service.\nSee also the Acts Interpretation Act 1954 , sections 39 (Service of documents) and 39A (Meaning of service by post etc.).\nFor other provisions about service, see chapter 9 , part 3 (General service provisions).\nSubsections (1) to (3) apply despite any actual change of the objector’s address, even though the valuer-general is aware, or might by enquiry become aware, of the change.\nTo remove any doubt, it is declared that the valuer-general may give the objector an objection-related notice in another way as permitted under the Acts Interpretation Act 1954 , section 39 .\n(sec.153-ssec.1) An objector’s address for service for any notice concerning the objection (an objection-related notice ) is the objector’s address for service stated in the objection.\n(sec.153-ssec.2) If there is more than 1 objector, the address for service must be the same for each of them.\n(sec.153-ssec.3) The valuer-general is taken to have given the objector an objection-related notice by giving it to the objector at the address for service. See also the Acts Interpretation Act 1954 , sections 39 (Service of documents) and 39A (Meaning of service by post etc.). For other provisions about service, see chapter 9 , part 3 (General service provisions).\n(sec.153-ssec.4) Subsections (1) to (3) apply despite any actual change of the objector’s address, even though the valuer-general is aware, or might by enquiry become aware, of the change.\n(sec.153-ssec.5) To remove any doubt, it is declared that the valuer-general may give the objector an objection-related notice in another way as permitted under the Acts Interpretation Act 1954 , section 39 .\n- 1 See also the Acts Interpretation Act 1954 , sections 39 (Service of documents) and 39A (Meaning of service by post etc.).\n- 2 For other provisions about service, see chapter 9 , part 3 (General service provisions).","sortOrder":188},{"sectionNumber":"sec.154","sectionType":"section","heading":"Adjustment if valuation changed on objection or appeal","content":"### sec.154 Adjustment if valuation changed on objection or appeal\n\nThis section applies if—\na valuation is objected to or an appeal is made against an objection decision concerning a valuation; and\nthe valuation is changed because of the objection or appeal.\nAn appropriate adjustment must be made as follows to any land tax liability, rates, rent under the Land Act or other statutory rate, charge or assessment that used the valuation—\namounts paid in excess must be refunded;\namounts short paid are recoverable as arrears.\n(sec.154-ssec.1) This section applies if— a valuation is objected to or an appeal is made against an objection decision concerning a valuation; and the valuation is changed because of the objection or appeal.\n(sec.154-ssec.2) An appropriate adjustment must be made as follows to any land tax liability, rates, rent under the Land Act or other statutory rate, charge or assessment that used the valuation— amounts paid in excess must be refunded; amounts short paid are recoverable as arrears.\n- (a) a valuation is objected to or an appeal is made against an objection decision concerning a valuation; and\n- (b) the valuation is changed because of the objection or appeal.\n- (a) amounts paid in excess must be refunded;\n- (b) amounts short paid are recoverable as arrears.","sortOrder":189},{"sectionNumber":"ch.4-pt.1","sectionType":"part","heading":"Appeal to Land Court","content":"# Appeal to Land Court","sortOrder":190},{"sectionNumber":"sec.155","sectionType":"section","heading":"Appeal right","content":"### sec.155 Appeal right\n\nAn objector may appeal to the Land Court against the objection decision for the objection.\nFor when an objection can be decided, see section 147 (Considering objection).\nHowever, an objector can not appeal if—\nthe valuation sought—\nwas less than the valuation and the decision was to change the valuation to an amount that is equal to or less than the valuation sought; or\nwas more than the valuation and the decision was to change the valuation to the valuation sought; or\nthe objection is not a properly made objection; or\nthe valuer-general has not made a decision under section 147 on the objection.\nAlso, an objector can not appeal against a comparable valuation reduction of a valuation.\n(sec.155-ssec.1) An objector may appeal to the Land Court against the objection decision for the objection. For when an objection can be decided, see section 147 (Considering objection).\n(sec.155-ssec.2) However, an objector can not appeal if— the valuation sought— was less than the valuation and the decision was to change the valuation to an amount that is equal to or less than the valuation sought; or was more than the valuation and the decision was to change the valuation to the valuation sought; or the objection is not a properly made objection; or the valuer-general has not made a decision under section 147 on the objection.\n(sec.155-ssec.3) Also, an objector can not appeal against a comparable valuation reduction of a valuation.\n- (a) the valuation sought— (i) was less than the valuation and the decision was to change the valuation to an amount that is equal to or less than the valuation sought; or (ii) was more than the valuation and the decision was to change the valuation to the valuation sought; or\n- (i) was less than the valuation and the decision was to change the valuation to an amount that is equal to or less than the valuation sought; or\n- (ii) was more than the valuation and the decision was to change the valuation to the valuation sought; or\n- (b) the objection is not a properly made objection; or\n- (c) the valuer-general has not made a decision under section 147 on the objection.\n- (i) was less than the valuation and the decision was to change the valuation to an amount that is equal to or less than the valuation sought; or\n- (ii) was more than the valuation and the decision was to change the valuation to the valuation sought; or","sortOrder":191},{"sectionNumber":"sec.156","sectionType":"section","heading":"New owners","content":"### sec.156 New owners\n\nThis section applies if—\nan objection decision notice for an objection is issued to the person who was then the owner of the land (the former owner ); and\nsomeone else (the new owner ) later becomes the owner of the land; and\nthe new owner has given an ownership change notice for the change of ownership of the land.\nThe new owner—\nis taken to have received the objection decision notice when it was issued to the former owner; and\ndoes not have the right to be issued with a fresh objection decision notice for the objection.\nIf the former owner has not already appealed against the objection (an existing appeal ), the new owner may, subject to section 157 , appeal against the decision.\nIf there is an existing appeal—\nthe process under this part for appeals (the appeals process ) applies to the new owner; and\nthe new owner becomes the appellant and may carry on the appeal in the new owner’s name; and\nany period under this part applies to the new owner as if the new owner had been the owner of the land since the first day of that period.\n(sec.156-ssec.1) This section applies if— an objection decision notice for an objection is issued to the person who was then the owner of the land (the former owner ); and someone else (the new owner ) later becomes the owner of the land; and the new owner has given an ownership change notice for the change of ownership of the land.\n(sec.156-ssec.2) The new owner— is taken to have received the objection decision notice when it was issued to the former owner; and does not have the right to be issued with a fresh objection decision notice for the objection.\n(sec.156-ssec.3) If the former owner has not already appealed against the objection (an existing appeal ), the new owner may, subject to section 157 , appeal against the decision.\n(sec.156-ssec.4) If there is an existing appeal— the process under this part for appeals (the appeals process ) applies to the new owner; and the new owner becomes the appellant and may carry on the appeal in the new owner’s name; and any period under this part applies to the new owner as if the new owner had been the owner of the land since the first day of that period.\n- (a) an objection decision notice for an objection is issued to the person who was then the owner of the land (the former owner ); and\n- (b) someone else (the new owner ) later becomes the owner of the land; and\n- (c) the new owner has given an ownership change notice for the change of ownership of the land.\n- (a) is taken to have received the objection decision notice when it was issued to the former owner; and\n- (b) does not have the right to be issued with a fresh objection decision notice for the objection.\n- (a) the process under this part for appeals (the appeals process ) applies to the new owner; and\n- (b) the new owner becomes the appellant and may carry on the appeal in the new owner’s name; and\n- (c) any period under this part applies to the new owner as if the new owner had been the owner of the land since the first day of that period.","sortOrder":192},{"sectionNumber":"ch.4-pt.2","sectionType":"part","heading":"Starting appeal","content":"# Starting appeal","sortOrder":193},{"sectionNumber":"sec.157","sectionType":"section","heading":"How to appeal","content":"### sec.157 How to appeal\n\nAn appeal is started by filing a notice of appeal (a valuation appeal notice ).\nSubject to section 158 , an appeal can not be started after 60 days after the day of issue stated in the objection decision notice (the appeal period ).\nA valuation appeal notice must state—\nthe grounds of appeal; and\nthe amount the appellant seeks for the valuation; and\nif the appellant claims a site improvement deduction or a higher site improvement deduction—the site improvement deduction claimed.\nA valuation appeal notice may relate to the objection decision for only 1 objection.\nThe requirements under this section are the valuation appeal requirements .\ns 157 amd 2013 No. 23 s 145\n(sec.157-ssec.1) An appeal is started by filing a notice of appeal (a valuation appeal notice ).\n(sec.157-ssec.2) Subject to section 158 , an appeal can not be started after 60 days after the day of issue stated in the objection decision notice (the appeal period ).\n(sec.157-ssec.3) A valuation appeal notice must state— the grounds of appeal; and the amount the appellant seeks for the valuation; and if the appellant claims a site improvement deduction or a higher site improvement deduction—the site improvement deduction claimed.\n(sec.157-ssec.4) A valuation appeal notice may relate to the objection decision for only 1 objection.\n(sec.157-ssec.5) The requirements under this section are the valuation appeal requirements .\n- (a) the grounds of appeal; and\n- (b) the amount the appellant seeks for the valuation; and\n- (c) if the appellant claims a site improvement deduction or a higher site improvement deduction—the site improvement deduction claimed.","sortOrder":194},{"sectionNumber":"sec.158","sectionType":"section","heading":"Late filing","content":"### sec.158 Late filing\n\nThis section applies if a valuation appeal notice is filed after the appeal period has ended.\nThe Land Court can hear the appeal only if—\nthe valuation appeal notice was filed 1 year or less after the objection decision notice was issued; and\nthe appellant satisfies the court there was a reasonable excuse for not filing the notice within the appeal period.\nThe notice of the valuer-general’s decision or the valuation appeal notice was lost or delayed in the ordinary course of post.\nThe Land Court registrar must—\ngive the appellant a notice stating the effect of subsection (2) ; and\ngive the valuer-general a copy.\nIf the Land Court registrar receives any written response to the registrar’s notice from the appellant, the registrar must give the valuer-general a copy.\n(sec.158-ssec.1) This section applies if a valuation appeal notice is filed after the appeal period has ended.\n(sec.158-ssec.2) The Land Court can hear the appeal only if— the valuation appeal notice was filed 1 year or less after the objection decision notice was issued; and the appellant satisfies the court there was a reasonable excuse for not filing the notice within the appeal period. The notice of the valuer-general’s decision or the valuation appeal notice was lost or delayed in the ordinary course of post.\n(sec.158-ssec.3) The Land Court registrar must— give the appellant a notice stating the effect of subsection (2) ; and give the valuer-general a copy.\n(sec.158-ssec.4) If the Land Court registrar receives any written response to the registrar’s notice from the appellant, the registrar must give the valuer-general a copy.\n- (a) the valuation appeal notice was filed 1 year or less after the objection decision notice was issued; and\n- (b) the appellant satisfies the court there was a reasonable excuse for not filing the notice within the appeal period. Example of reasonable excuse— The notice of the valuer-general’s decision or the valuation appeal notice was lost or delayed in the ordinary course of post.\n- (a) give the appellant a notice stating the effect of subsection (2) ; and\n- (b) give the valuer-general a copy.","sortOrder":195},{"sectionNumber":"sec.159","sectionType":"section","heading":"Service on valuer-general","content":"### sec.159 Service on valuer-general\n\nThe appellant must serve a copy of the valuation appeal notice on the valuer-general within 7 days after its filing.\nA failure to comply with subsection (1) does not limit or otherwise affect the Land Court’s jurisdiction for the appeal.\nHowever, if an adjournment is granted because of the failure, the Land Court may make any costs order it considers appropriate.\nIf the copy served is defective, but the notice filed is not, the Land Court may—\nstill hear and decide the appeal if satisfied the valuer-general was not disadvantaged by the defect; or\nadjourn the hearing to ensure the valuer-general is not so disadvantaged and make an order in the valuer-general’s favour for the costs of the adjournment.\n(sec.159-ssec.1) The appellant must serve a copy of the valuation appeal notice on the valuer-general within 7 days after its filing.\n(sec.159-ssec.2) A failure to comply with subsection (1) does not limit or otherwise affect the Land Court’s jurisdiction for the appeal.\n(sec.159-ssec.3) However, if an adjournment is granted because of the failure, the Land Court may make any costs order it considers appropriate.\n(sec.159-ssec.4) If the copy served is defective, but the notice filed is not, the Land Court may— still hear and decide the appeal if satisfied the valuer-general was not disadvantaged by the defect; or adjourn the hearing to ensure the valuer-general is not so disadvantaged and make an order in the valuer-general’s favour for the costs of the adjournment.\n- (a) still hear and decide the appeal if satisfied the valuer-general was not disadvantaged by the defect; or\n- (b) adjourn the hearing to ensure the valuer-general is not so disadvantaged and make an order in the valuer-general’s favour for the costs of the adjournment.","sortOrder":196},{"sectionNumber":"ch.4-pt.3","sectionType":"part","heading":"Amending valuations in response to appeal","content":"# Amending valuations in response to appeal","sortOrder":197},{"sectionNumber":"sec.160","sectionType":"section","heading":"Application of pt 3","content":"### sec.160 Application of pt 3\n\nThis part applies if a copy of a valuation appeal notice has been served on the valuer-general.","sortOrder":198},{"sectionNumber":"sec.161","sectionType":"section","heading":"Power to amend","content":"### sec.161 Power to amend\n\nThe valuer-general may, by notice to the appellant and the Land Court, amend the valuation to the valuation sought (an appeal response amendment ).\nThe notice must be given at least 14 days before the hearing of the appeal.\nAn appeal response amendment does not change the day of effect of the valuation amended.\n(sec.161-ssec.1) The valuer-general may, by notice to the appellant and the Land Court, amend the valuation to the valuation sought (an appeal response amendment ).\n(sec.161-ssec.2) The notice must be given at least 14 days before the hearing of the appeal.\n(sec.161-ssec.3) An appeal response amendment does not change the day of effect of the valuation amended.","sortOrder":199},{"sectionNumber":"sec.162","sectionType":"section","heading":"Amendment to valuation sought ends appeal","content":"### sec.162 Amendment to valuation sought ends appeal\n\nIf an appeal response amendment is made to the valuation, the appeal ends.\nIf the appeal ends under subsection (1) , section 171 applies even though a hearing has not been held.\n(sec.162-ssec.1) If an appeal response amendment is made to the valuation, the appeal ends.\n(sec.162-ssec.2) If the appeal ends under subsection (1) , section 171 applies even though a hearing has not been held.","sortOrder":200},{"sectionNumber":"sec.163","sectionType":"section","heading":"Effect of other reductions","content":"### sec.163 Effect of other reductions\n\nThis section applies if the valuer-general amends the valuation other than to the valuation sought.\nIf the appellant gives the valuer-general and the Land Court notice (an acceptance notice ) that the appellant accepts the valuation, the appeal ends.\nAn acceptance notice must be given at least 7 days before the hearing of the appeal.\nIf the appellant does not give an acceptance notice, the valuation as amended is taken to be the valuation appealed against.\n(sec.163-ssec.1) This section applies if the valuer-general amends the valuation other than to the valuation sought.\n(sec.163-ssec.2) If the appellant gives the valuer-general and the Land Court notice (an acceptance notice ) that the appellant accepts the valuation, the appeal ends.\n(sec.163-ssec.3) An acceptance notice must be given at least 7 days before the hearing of the appeal.\n(sec.163-ssec.4) If the appellant does not give an acceptance notice, the valuation as amended is taken to be the valuation appealed against.","sortOrder":201},{"sectionNumber":"ch.4-pt.4","sectionType":"part","heading":"Defective valuation appeal notices","content":"# Defective valuation appeal notices","sortOrder":202},{"sectionNumber":"sec.164","sectionType":"section","heading":"Action by Land Court registrar","content":"### sec.164 Action by Land Court registrar\n\nThis section applies if the Land Court registrar considers a valuation appeal notice is defective.\nIf the defect is that the valuation appeal notice does not satisfy the valuation appeal requirements, the Land Court registrar must give the person who filed the notice a notice stating the way in which the valuation appeal notice does not satisfy the valuation appeal requirements.\nbecause no objection decision has been made\nbecause of a circumstance mentioned in section 157 (2) or (3) (How to appeal)\nThe Land Court registrar must give the appellant a requisition that—\nstates the defect; and\nrequires the appellant to fix it; and\nstates that the appellant must fix it by filing an answer to the requisition within 28 days after the requisition is given.\nIf the valuation appeal notice was filed after the appeal period ended, the requisition must be given with the notice by the Land Court registrar under section 158 (3) .\nSubject to section 165 , if the Land Court registrar considers an answer given fixes the defect, the answer is—\nto be read as one with the valuation appeal notice; and\ntaken to have been filed with, and to have been part of, the valuation appeal notice when it was filed.\nIf the Land Court registrar is not satisfied the answer fixes the defect, the Land Court can not hear or decide the appeal unless it is satisfied—\nthe requisition need not have been given; or\nthe answer did fix the defect.\nThe Land Court registrar must give the valuer-general a copy of any requisition, answer or notice under subsection (2) .\n(sec.164-ssec.1) This section applies if the Land Court registrar considers a valuation appeal notice is defective.\n(sec.164-ssec.2) If the defect is that the valuation appeal notice does not satisfy the valuation appeal requirements, the Land Court registrar must give the person who filed the notice a notice stating the way in which the valuation appeal notice does not satisfy the valuation appeal requirements. because no objection decision has been made because of a circumstance mentioned in section 157 (2) or (3) (How to appeal)\n(sec.164-ssec.3) The Land Court registrar must give the appellant a requisition that— states the defect; and requires the appellant to fix it; and states that the appellant must fix it by filing an answer to the requisition within 28 days after the requisition is given.\n(sec.164-ssec.4) If the valuation appeal notice was filed after the appeal period ended, the requisition must be given with the notice by the Land Court registrar under section 158 (3) .\n(sec.164-ssec.5) Subject to section 165 , if the Land Court registrar considers an answer given fixes the defect, the answer is— to be read as one with the valuation appeal notice; and taken to have been filed with, and to have been part of, the valuation appeal notice when it was filed.\n(sec.164-ssec.6) If the Land Court registrar is not satisfied the answer fixes the defect, the Land Court can not hear or decide the appeal unless it is satisfied— the requisition need not have been given; or the answer did fix the defect.\n(sec.164-ssec.7) The Land Court registrar must give the valuer-general a copy of any requisition, answer or notice under subsection (2) .\n- • because no objection decision has been made\n- • because of a circumstance mentioned in section 157 (2) or (3) (How to appeal)\n- (a) states the defect; and\n- (b) requires the appellant to fix it; and\n- (c) states that the appellant must fix it by filing an answer to the requisition within 28 days after the requisition is given.\n- (a) to be read as one with the valuation appeal notice; and\n- (b) taken to have been filed with, and to have been part of, the valuation appeal notice when it was filed.\n- (a) the requisition need not have been given; or\n- (b) the answer did fix the defect.","sortOrder":203},{"sectionNumber":"sec.165","sectionType":"section","heading":"Action by Land Court","content":"### sec.165 Action by Land Court\n\nThis section applies if, on the hearing of a valuation appeal, the Land Court considers the valuation appeal notice is defective.\nSubsection (1) applies—\nif no requisition was given for the notice or a requisition given is incorrect or incomplete; and\neven though the Land Court registrar was satisfied an answer to a requisition for the notice fixed the defect stated in the requisition.\nThe Land Court must require the appellant to fix the defect within 7 days.\nIf the appellant complies with the requirement, the Land Court must make an order the court considers appropriate about the adjournment or the continuation of the hearing.\nIf the appellant does not comply with the requirement, the Land Court may strike out the appeal or make any order the court considers appropriate.\n(sec.165-ssec.1) This section applies if, on the hearing of a valuation appeal, the Land Court considers the valuation appeal notice is defective.\n(sec.165-ssec.2) Subsection (1) applies— if no requisition was given for the notice or a requisition given is incorrect or incomplete; and even though the Land Court registrar was satisfied an answer to a requisition for the notice fixed the defect stated in the requisition.\n(sec.165-ssec.3) The Land Court must require the appellant to fix the defect within 7 days.\n(sec.165-ssec.4) If the appellant complies with the requirement, the Land Court must make an order the court considers appropriate about the adjournment or the continuation of the hearing.\n(sec.165-ssec.5) If the appellant does not comply with the requirement, the Land Court may strike out the appeal or make any order the court considers appropriate.\n- (a) if no requisition was given for the notice or a requisition given is incorrect or incomplete; and\n- (b) even though the Land Court registrar was satisfied an answer to a requisition for the notice fixed the defect stated in the requisition.","sortOrder":204},{"sectionNumber":"sec.166","sectionType":"section","heading":"Costs of adjournment","content":"### sec.166 Costs of adjournment\n\nThe Land Court may make a costs order in the valuer-general’s favour for an adjournment because the valuation appeal notice was defective.","sortOrder":205},{"sectionNumber":"ch.4-pt.5","sectionType":"part","heading":"Hearing of valuation appeals","content":"# Hearing of valuation appeals","sortOrder":206},{"sectionNumber":"sec.167","sectionType":"section","heading":"Application of pt 5","content":"### sec.167 Application of pt 5\n\nThis part applies for the hearing of a valuation appeal.","sortOrder":207},{"sectionNumber":"sec.168","sectionType":"section","heading":"Constitution of Land Court","content":"### sec.168 Constitution of Land Court\n\nThe Land Court must be constituted by 1 member sitting alone.","sortOrder":208},{"sectionNumber":"sec.169","sectionType":"section","heading":"Nature of hearing","content":"### sec.169 Nature of hearing\n\nThe hearing must be limited to the grounds stated in the valuation appeal notice.\nThe appeal must be by way of a rehearing.\nSee also section 256 (Particular evidentiary provisions for valuation appeals).\nHowever, the appellant has the onus of proof for each of the grounds of appeal.\n(sec.169-ssec.1) The hearing must be limited to the grounds stated in the valuation appeal notice.\n(sec.169-ssec.2) The appeal must be by way of a rehearing. See also section 256 (Particular evidentiary provisions for valuation appeals).\n(sec.169-ssec.3) However, the appellant has the onus of proof for each of the grounds of appeal.","sortOrder":209},{"sectionNumber":"sec.170","sectionType":"section","heading":"Order on valuation appeal","content":"### sec.170 Order on valuation appeal\n\nThe Land Court may—\nconfirm the valuation appealed against; or\nreduce or increase the valuation to the amount it considers necessary to correctly make the valuation under this Act.\nThe Land Court Act 2000 and the rules under that Act apply for valuation appeals and further appeals to the Land Appeal Court—see sections 5 and 21 of that Act.\n- (a) confirm the valuation appealed against; or\n- (b) reduce or increase the valuation to the amount it considers necessary to correctly make the valuation under this Act.","sortOrder":210},{"sectionNumber":"sec.171","sectionType":"section","heading":"Costs","content":"### sec.171 Costs\n\nEach party to a valuation appeal must bear the party’s own costs of the appeal.\nHowever, the Land Court may make a costs order if it considers any of the following circumstances applies—\nall or part of the appeal was frivolous or vexatious;\na party has not been given reasonable notice of intention to apply for an adjournment;\nan applicant for an adjournment incurred costs because of the other party’s conduct;\na party incurred costs because the other party did not comply with the court’s procedural requirements;\nwithout limiting paragraph (c) , a party incurred costs because the other party introduced, or sought to introduce, new material;\na party did not properly discharge the party’s responsibilities for the appeal.\nIn this section—\ncosts includes witness allowances for attending to give evidence.\n(sec.171-ssec.1) Each party to a valuation appeal must bear the party’s own costs of the appeal.\n(sec.171-ssec.2) However, the Land Court may make a costs order if it considers any of the following circumstances applies— all or part of the appeal was frivolous or vexatious; a party has not been given reasonable notice of intention to apply for an adjournment; an applicant for an adjournment incurred costs because of the other party’s conduct; a party incurred costs because the other party did not comply with the court’s procedural requirements; without limiting paragraph (c) , a party incurred costs because the other party introduced, or sought to introduce, new material; a party did not properly discharge the party’s responsibilities for the appeal.\n(sec.171-ssec.3) In this section— costs includes witness allowances for attending to give evidence.\n- (a) all or part of the appeal was frivolous or vexatious;\n- (b) a party has not been given reasonable notice of intention to apply for an adjournment;\n- (c) an applicant for an adjournment incurred costs because of the other party’s conduct;\n- (d) a party incurred costs because the other party did not comply with the court’s procedural requirements;\n- (e) without limiting paragraph (c) , a party incurred costs because the other party introduced, or sought to introduce, new material;\n- (f) a party did not properly discharge the party’s responsibilities for the appeal.","sortOrder":211},{"sectionNumber":"ch.4-pt.6","sectionType":"part","heading":"Appeals to Land Appeal Court and Court of Appeal","content":"# Appeals to Land Appeal Court and Court of Appeal","sortOrder":212},{"sectionNumber":"sec.172","sectionType":"section","heading":"Provisions for appeals to Land Appeal Court","content":"### sec.172 Provisions for appeals to Land Appeal Court\n\nAn appeal to the Land Appeal Court against a decision on a valuation appeal (the further appeal ) must be by way of a rehearing.\nFor the right of appeal, see the Land Court Act 2000 , section 64 .\nThe member of the Land Court who constituted that court in the valuation appeal must not hear the further appeal.\nSections 170 and 171 apply for the further appeal as if a reference in the sections to the Land Court were a reference to the Land Appeal Court.\n(sec.172-ssec.1) An appeal to the Land Appeal Court against a decision on a valuation appeal (the further appeal ) must be by way of a rehearing. For the right of appeal, see the Land Court Act 2000 , section 64 .\n(sec.172-ssec.2) The member of the Land Court who constituted that court in the valuation appeal must not hear the further appeal.\n(sec.172-ssec.3) Sections 170 and 171 apply for the further appeal as if a reference in the sections to the Land Court were a reference to the Land Appeal Court.","sortOrder":213},{"sectionNumber":"sec.173","sectionType":"section","heading":"No leave required for appeal to Court of Appeal","content":"### sec.173 No leave required for appeal to Court of Appeal\n\nNo leave is required to appeal against a Land Appeal Court decision on a valuation appeal.\nFor the right of appeal, see the Land Court Act 2000 , section 74 (1) .\nSubsection (1) applies despite the Land Court Act 2000 , section 74 (2) .\n(sec.173-ssec.1) No leave is required to appeal against a Land Appeal Court decision on a valuation appeal. For the right of appeal, see the Land Court Act 2000 , section 74 (1) .\n(sec.173-ssec.2) Subsection (1) applies despite the Land Court Act 2000 , section 74 (2) .","sortOrder":214},{"sectionNumber":"ch.4-pt.7","sectionType":"part","heading":"Miscellaneous provision","content":"# Miscellaneous provision","sortOrder":215},{"sectionNumber":"sec.174","sectionType":"section","heading":"Judge not disqualified for owning land","content":"### sec.174 Judge not disqualified for owning land\n\nThis section applies for a valuation appeal or any appeal to the Land Appeal Court or the Court of Appeal concerning a valuation appeal.\nA judge is not interested in, or disqualified from, dealing with a matter upon which the judge may be called to decide on the appeal merely because the judge owns land subject to a valuation.\nIn this section—\njudge means the president or a judge of the Court of Appeal or a member of the Land Court.\n(sec.174-ssec.1) This section applies for a valuation appeal or any appeal to the Land Appeal Court or the Court of Appeal concerning a valuation appeal.\n(sec.174-ssec.2) A judge is not interested in, or disqualified from, dealing with a matter upon which the judge may be called to decide on the appeal merely because the judge owns land subject to a valuation.\n(sec.174-ssec.3) In this section— judge means the president or a judge of the Court of Appeal or a member of the Land Court.","sortOrder":216},{"sectionNumber":"ch.5-pt.1","sectionType":"part","heading":"Internal review of decisions","content":"# Internal review of decisions","sortOrder":217},{"sectionNumber":"sec.175","sectionType":"section","heading":"Decisions subject to internal review","content":"### sec.175 Decisions subject to internal review\n\nA person whose interests are adversely affected by a decision of the valuer-general as follows (each an original decision ) may apply to the valuer-general for an internal review of the decision—\na decision on a rural land application not to declare the land as rural land;\na decision to declare rural land under section 14 ;\na decision to make a separation declaration;\na decision not to amend a valuation on the application of an owner under section 90 ;\nif section 111 applies for an objection, a decision not to accept the objection under section 111 (3) ;\nan initial assessment decision that an objection—\nis not properly made; or\nonly partially complies with the ground requirement;\na decision under section 117 (b) that an objector has not complied with a correction notice;\na decision to give an objector an information requirement or a lapsing notice.\nA person of whom an authorised person’s information requirement has been made may apply to the valuer-general for an internal review of the decision (also an original decision ).\nA person who may seek an internal review of an original decision is entitled to receive a statement of reasons for the decision.\n(sec.175-ssec.1) A person whose interests are adversely affected by a decision of the valuer-general as follows (each an original decision ) may apply to the valuer-general for an internal review of the decision— a decision on a rural land application not to declare the land as rural land; a decision to declare rural land under section 14 ; a decision to make a separation declaration; a decision not to amend a valuation on the application of an owner under section 90 ; if section 111 applies for an objection, a decision not to accept the objection under section 111 (3) ; an initial assessment decision that an objection— is not properly made; or only partially complies with the ground requirement; a decision under section 117 (b) that an objector has not complied with a correction notice; a decision to give an objector an information requirement or a lapsing notice.\n(sec.175-ssec.2) A person of whom an authorised person’s information requirement has been made may apply to the valuer-general for an internal review of the decision (also an original decision ).\n(sec.175-ssec.3) A person who may seek an internal review of an original decision is entitled to receive a statement of reasons for the decision.\n- (a) a decision on a rural land application not to declare the land as rural land;\n- (b) a decision to declare rural land under section 14 ;\n- (c) a decision to make a separation declaration;\n- (d) a decision not to amend a valuation on the application of an owner under section 90 ;\n- (e) if section 111 applies for an objection, a decision not to accept the objection under section 111 (3) ;\n- (f) an initial assessment decision that an objection— (i) is not properly made; or (ii) only partially complies with the ground requirement;\n- (i) is not properly made; or\n- (ii) only partially complies with the ground requirement;\n- (g) a decision under section 117 (b) that an objector has not complied with a correction notice;\n- (h) a decision to give an objector an information requirement or a lapsing notice.\n- (i) is not properly made; or\n- (ii) only partially complies with the ground requirement;","sortOrder":218},{"sectionNumber":"sec.176","sectionType":"section","heading":"Applying for internal review","content":"### sec.176 Applying for internal review\n\nAn application by a person for internal review of an original decision must be made within 28 days after notice of the decision is given to the person.\nHowever, if—\nthe notice did not state reasons for the decision; and\nthe person asked for a statement of reasons for the decision within the period mentioned in subsection (1) ;\nthe person may make the application within 28 days after the person is given the statement of reasons.\nIn addition, the valuer-general may extend the period for making an application for internal review.\nAn application for internal review must be written and state in detail the grounds on which the applicant seeks internal review of the decision.\n(sec.176-ssec.1) An application by a person for internal review of an original decision must be made within 28 days after notice of the decision is given to the person.\n(sec.176-ssec.2) However, if— the notice did not state reasons for the decision; and the person asked for a statement of reasons for the decision within the period mentioned in subsection (1) ; the person may make the application within 28 days after the person is given the statement of reasons.\n(sec.176-ssec.3) In addition, the valuer-general may extend the period for making an application for internal review.\n(sec.176-ssec.4) An application for internal review must be written and state in detail the grounds on which the applicant seeks internal review of the decision.\n- (a) the notice did not state reasons for the decision; and\n- (b) the person asked for a statement of reasons for the decision within the period mentioned in subsection (1) ;","sortOrder":219},{"sectionNumber":"sec.177","sectionType":"section","heading":"Valuer-general’s decision on internal review","content":"### sec.177 Valuer-general’s decision on internal review\n\nThe valuer-general must make a decision on an application for internal review and must give the applicant an information notice for the decision within 28 days after the application is made.\nIf a decision under subsection (1) is not made within the 28-day period, the valuer-general is taken to have made a decision, confirming the original decision, at the end of the period.\n(sec.177-ssec.1) The valuer-general must make a decision on an application for internal review and must give the applicant an information notice for the decision within 28 days after the application is made.\n(sec.177-ssec.2) If a decision under subsection (1) is not made within the 28-day period, the valuer-general is taken to have made a decision, confirming the original decision, at the end of the period.","sortOrder":220},{"sectionNumber":"sec.178","sectionType":"section","heading":"Stay of operation of original decisions","content":"### sec.178 Stay of operation of original decisions\n\nIf an application is made under this part for internal review of an original decision, the applicant may immediately apply, as provided under the QCAT Act , to QCAT for a stay of the decision.\nQCAT may stay the decision to secure the effectiveness of the internal review and any later application to QCAT for external review of the decision.\nA stay—\nmay be given on conditions QCAT considers appropriate; and\noperates for the period fixed by QCAT; and\nmay be revoked or amended by QCAT.\nThe period of a stay under this section must not extend past the time when the valuer-general reviews the decision and any later period QCAT allows the applicant to enable the applicant to apply to QCAT for external review of the valuer-general’s decision.\nThe making of an application under this part for internal review of an original decision affects the decision, or the carrying out of the decision, only if the decision is stayed.\n(sec.178-ssec.1) If an application is made under this part for internal review of an original decision, the applicant may immediately apply, as provided under the QCAT Act , to QCAT for a stay of the decision.\n(sec.178-ssec.2) QCAT may stay the decision to secure the effectiveness of the internal review and any later application to QCAT for external review of the decision.\n(sec.178-ssec.3) A stay— may be given on conditions QCAT considers appropriate; and operates for the period fixed by QCAT; and may be revoked or amended by QCAT.\n(sec.178-ssec.4) The period of a stay under this section must not extend past the time when the valuer-general reviews the decision and any later period QCAT allows the applicant to enable the applicant to apply to QCAT for external review of the valuer-general’s decision.\n(sec.178-ssec.5) The making of an application under this part for internal review of an original decision affects the decision, or the carrying out of the decision, only if the decision is stayed.\n- (a) may be given on conditions QCAT considers appropriate; and\n- (b) operates for the period fixed by QCAT; and\n- (c) may be revoked or amended by QCAT.","sortOrder":221},{"sectionNumber":"ch.5-pt.2","sectionType":"part","heading":"External reviews by QCAT","content":"# External reviews by QCAT","sortOrder":222},{"sectionNumber":"sec.179","sectionType":"section","heading":"Who may apply for review","content":"### sec.179 Who may apply for review\n\nA person who is given, or is entitled to be given, an information notice for an original decision may apply, as provided under the QCAT Act , to QCAT for an external review of the decision.","sortOrder":223},{"sectionNumber":"ch.6-pt.1","sectionType":"part","heading":"Keeping valuation rolls","content":"# Keeping valuation rolls","sortOrder":224},{"sectionNumber":"sec.180","sectionType":"section","heading":"Requirement to keep valuation rolls","content":"### sec.180 Requirement to keep valuation rolls\n\nThe valuer-general must, under this chapter, make and keep a valuation roll for each local government area.","sortOrder":225},{"sectionNumber":"sec.181","sectionType":"section","heading":"Requirements for valuation roll","content":"### sec.181 Requirements for valuation roll\n\nA valuation roll must state the following information ( valuation roll information ) about each valuation of land in the relevant local government area—\nits valuation day;\nits day of effect;\nthe owner’s name and address for service under this Act;\nthe land’s area, location and description;\na property identification number for each parcel of which the land consists;\nthe value decided for the land;\nif the owner was granted a site improvement deduction for the land—the amount of the site improvement deduction decided;\nother unprotected valuation roll information the valuer-general considers appropriate.\nA valuation roll may be kept in the way the valuer-general considers appropriate.\n(sec.181-ssec.1) A valuation roll must state the following information ( valuation roll information ) about each valuation of land in the relevant local government area— its valuation day; its day of effect; the owner’s name and address for service under this Act; the land’s area, location and description; a property identification number for each parcel of which the land consists; the value decided for the land; if the owner was granted a site improvement deduction for the land—the amount of the site improvement deduction decided; other unprotected valuation roll information the valuer-general considers appropriate.\n(sec.181-ssec.2) A valuation roll may be kept in the way the valuer-general considers appropriate.\n- (a) its valuation day;\n- (b) its day of effect;\n- (c) the owner’s name and address for service under this Act;\n- (d) the land’s area, location and description;\n- (e) a property identification number for each parcel of which the land consists;\n- (f) the value decided for the land;\n- (g) if the owner was granted a site improvement deduction for the land—the amount of the site improvement deduction decided;\n- (h) other unprotected valuation roll information the valuer-general considers appropriate.","sortOrder":226},{"sectionNumber":"sec.182","sectionType":"section","heading":"When valuation roll must be amended","content":"### sec.182 When valuation roll must be amended\n\nThe valuer-general must amend the information recorded in a valuation roll to reflect any of the following if they happen—\na valuation is amended;\nthere is a change in the owner of land or other information relating to a valuation;\nthe valuer-general forms the opinion that it is necessary to correct an error or omission relating to the valuation roll.\nA parcel has been omitted from or incorrectly described in the roll.\nOther information about a parcel or its value has been omitted from or incorrectly entered in the roll.\n- (a) a valuation is amended;\n- (b) there is a change in the owner of land or other information relating to a valuation;\n- (c) the valuer-general forms the opinion that it is necessary to correct an error or omission relating to the valuation roll. Examples of errors or omissions— 1 A parcel has been omitted from or incorrectly described in the roll. 2 Other information about a parcel or its value has been omitted from or incorrectly entered in the roll.\n- 1 A parcel has been omitted from or incorrectly described in the roll.\n- 2 Other information about a parcel or its value has been omitted from or incorrectly entered in the roll.\n- 1 A parcel has been omitted from or incorrectly described in the roll.\n- 2 Other information about a parcel or its value has been omitted from or incorrectly entered in the roll.","sortOrder":227},{"sectionNumber":"ch.6-pt.2","sectionType":"part","heading":"Valuation roll information and other information","content":"# Valuation roll information and other information","sortOrder":228},{"sectionNumber":"sec.183","sectionType":"section","heading":"Obligation to give certified copy","content":"### sec.183 Obligation to give certified copy\n\nThe valuer-general must give a certified copy of unprotected valuation roll information for a particular valuation to anyone who asks for it and pays the fee prescribed under a regulation.","sortOrder":229},{"sectionNumber":"sec.184","sectionType":"section","heading":"Exchange of information","content":"### sec.184 Exchange of information\n\nThe valuer-general may give unprotected valuation roll information to—\na department of the Commonwealth, in the way, to the extent and on the terms agreed between the governments of the State and the Commonwealth; or\na department of the State under arrangements between the department and the valuer-general.\n- (a) a department of the Commonwealth, in the way, to the extent and on the terms agreed between the governments of the State and the Commonwealth; or\n- (b) a department of the State under arrangements between the department and the valuer-general.","sortOrder":230},{"sectionNumber":"sec.185","sectionType":"section","heading":"Other information","content":"### sec.185 Other information\n\nThe valuer-general may give information in an ownership change notice given to the valuer-general to anyone who asks for it and pays the fee prescribed under a regulation.\nThe valuer-general may give statistics relating to the value of land to anyone who asks for it and pays the fee decided by the valuer-general.\nThe decided fee must be the reasonable, but not more than the actual, cost of giving the statistics.\n(sec.185-ssec.1) The valuer-general may give information in an ownership change notice given to the valuer-general to anyone who asks for it and pays the fee prescribed under a regulation.\n(sec.185-ssec.2) The valuer-general may give statistics relating to the value of land to anyone who asks for it and pays the fee decided by the valuer-general.\n(sec.185-ssec.3) The decided fee must be the reasonable, but not more than the actual, cost of giving the statistics.","sortOrder":231},{"sectionNumber":"ch.6-pt.3","sectionType":"part","heading":"Directions protecting particular valuation roll information","content":"# Directions protecting particular valuation roll information","sortOrder":232},{"sectionNumber":"ch.6-pt.3-div.1","sectionType":"division","heading":"Applying for and obtaining direction","content":"## Applying for and obtaining direction","sortOrder":233},{"sectionNumber":"sec.186","sectionType":"section","heading":"Who may apply for direction","content":"### sec.186 Who may apply for direction\n\nThe owner of a parcel may apply to the valuer-general for a direction (a suppression direction ) excluding the owner’s name and address for service from—\nthe publicly available parts of the valuation rolls; and\nother documents kept under this Act relating to the parcel.\nIf the parcel has more than 1 owner, the application may be made jointly by all persons who have an interest in the parcel.\n(sec.186-ssec.1) The owner of a parcel may apply to the valuer-general for a direction (a suppression direction ) excluding the owner’s name and address for service from— the publicly available parts of the valuation rolls; and other documents kept under this Act relating to the parcel.\n(sec.186-ssec.2) If the parcel has more than 1 owner, the application may be made jointly by all persons who have an interest in the parcel.\n- (a) the publicly available parts of the valuation rolls; and\n- (b) other documents kept under this Act relating to the parcel.","sortOrder":234},{"sectionNumber":"sec.187","sectionType":"section","heading":"Requirements for application","content":"### sec.187 Requirements for application\n\nThe application must—\nbe made in the approved form; and\nstate each parcel that is the subject of the application; and\nbe supported by a statutory declaration by the applicant stating the reasons for the application.\nThe applicant must also give the valuer-general all the cooperation, information and help reasonably necessary for the valuer-general to consider the application.\n(sec.187-ssec.1) The application must— be made in the approved form; and state each parcel that is the subject of the application; and be supported by a statutory declaration by the applicant stating the reasons for the application.\n(sec.187-ssec.2) The applicant must also give the valuer-general all the cooperation, information and help reasonably necessary for the valuer-general to consider the application.\n- (a) be made in the approved form; and\n- (b) state each parcel that is the subject of the application; and\n- (c) be supported by a statutory declaration by the applicant stating the reasons for the application.","sortOrder":235},{"sectionNumber":"sec.188","sectionType":"section","heading":"Deciding application","content":"### sec.188 Deciding application\n\nThe valuer-general must consider and decide whether or not to grant the application.\nThe valuer-general must grant the application if satisfied that, without a suppression direction, any of the following would be at risk—\nthe personal safety of the applicant or someone else mentioned in the application;\nthe property of the applicant or someone else mentioned in the application.\n(sec.188-ssec.1) The valuer-general must consider and decide whether or not to grant the application.\n(sec.188-ssec.2) The valuer-general must grant the application if satisfied that, without a suppression direction, any of the following would be at risk— the personal safety of the applicant or someone else mentioned in the application; the property of the applicant or someone else mentioned in the application.\n- (a) the personal safety of the applicant or someone else mentioned in the application;\n- (b) the property of the applicant or someone else mentioned in the application.","sortOrder":236},{"sectionNumber":"sec.189","sectionType":"section","heading":"Grant of application","content":"### sec.189 Grant of application\n\nIf the valuer-general grants the application, the valuer-general must make a suppression direction for the applicant (a protected person ) and give effect to it.\nSee also sections 204 (Notice about protected persons to local governments) and 260 (Confidentiality of information).\nThe suppression direction must state—\nthe protected person’s name; and\nthe parcel of which the person is an owner; and\nthe valuation rolls and other documents from which the protected person’s name and address for service are to be excluded; and\nthe day of the valuer-general’s approval and the day the direction stops having effect.\n(sec.189-ssec.1) If the valuer-general grants the application, the valuer-general must make a suppression direction for the applicant (a protected person ) and give effect to it. See also sections 204 (Notice about protected persons to local governments) and 260 (Confidentiality of information).\n(sec.189-ssec.2) The suppression direction must state— the protected person’s name; and the parcel of which the person is an owner; and the valuation rolls and other documents from which the protected person’s name and address for service are to be excluded; and the day of the valuer-general’s approval and the day the direction stops having effect.\n- (a) the protected person’s name; and\n- (b) the parcel of which the person is an owner; and\n- (c) the valuation rolls and other documents from which the protected person’s name and address for service are to be excluded; and\n- (d) the day of the valuer-general’s approval and the day the direction stops having effect.","sortOrder":237},{"sectionNumber":"sec.190","sectionType":"section","heading":"Notice of decision","content":"### sec.190 Notice of decision\n\nThe valuer-general must, as soon as practicable, give the applicant notice of the decision.\nIf the decision was to approve the application, the notice must be accompanied by a copy of the suppression direction made.\nIf the decision was not to grant the application, the notice must be an information notice.\n(sec.190-ssec.1) The valuer-general must, as soon as practicable, give the applicant notice of the decision.\n(sec.190-ssec.2) If the decision was to approve the application, the notice must be accompanied by a copy of the suppression direction made.\n(sec.190-ssec.3) If the decision was not to grant the application, the notice must be an information notice.","sortOrder":238},{"sectionNumber":"sec.191","sectionType":"section","heading":"Duration of suppression direction","content":"### sec.191 Duration of suppression direction\n\nA suppression direction has effect for 5 years from the day the valuer-general granted the application for the direction.","sortOrder":239},{"sectionNumber":"ch.6-pt.3-div.2","sectionType":"division","heading":"Amending or renewing suppression direction","content":"## Amending or renewing suppression direction","sortOrder":240},{"sectionNumber":"sec.192","sectionType":"section","heading":"Amendment to reflect change in ownership or parcel","content":"### sec.192 Amendment to reflect change in ownership or parcel\n\nThis section applies if there is a change of ownership involving a protected person or a parcel stated in a suppression direction.\nThe protected person must give the valuer-general notice about the change.\nOn receiving the notice, the valuer-general must amend the suppression direction to show the change of ownership and give the protected person a copy.\nThe amendment must not change the period for which the suppression direction has effect.\n(sec.192-ssec.1) This section applies if there is a change of ownership involving a protected person or a parcel stated in a suppression direction.\n(sec.192-ssec.2) The protected person must give the valuer-general notice about the change.\n(sec.192-ssec.3) On receiving the notice, the valuer-general must amend the suppression direction to show the change of ownership and give the protected person a copy.\n(sec.192-ssec.4) The amendment must not change the period for which the suppression direction has effect.","sortOrder":241},{"sectionNumber":"sec.193","sectionType":"section","heading":"Renewals","content":"### sec.193 Renewals\n\nBefore a suppression direction ceases to have effect, the protected person under the direction may apply for renewal of the direction.\nDivisions 1 and 3 apply to the application as if it were an application for a suppression direction.\n(sec.193-ssec.1) Before a suppression direction ceases to have effect, the protected person under the direction may apply for renewal of the direction.\n(sec.193-ssec.2) Divisions 1 and 3 apply to the application as if it were an application for a suppression direction.","sortOrder":242},{"sectionNumber":"ch.6-pt.3-div.3","sectionType":"division","heading":"Cancelling of suppression direction","content":"## Cancelling of suppression direction","sortOrder":243},{"sectionNumber":"sec.194","sectionType":"section","heading":"Cancellation grounds","content":"### sec.194 Cancellation grounds\n\nEach of the following is a ground to cancel a suppression direction—\nthe direction was obtained on the basis of incorrect or misleading information;\nthe direction is no longer required because the grounds for the direction, as mentioned in section 188 (2) , no longer exist.\n- (a) the direction was obtained on the basis of incorrect or misleading information;\n- (b) the direction is no longer required because the grounds for the direction, as mentioned in section 188 (2) , no longer exist.","sortOrder":244},{"sectionNumber":"sec.195","sectionType":"section","heading":"Cancellation procedure","content":"### sec.195 Cancellation procedure\n\nIf the valuer-general reasonably believes grounds exist to cancel a suppression direction (the action ), the valuer-general must give the protected person notice (the show cause notice ) about the action.\nThe show cause notice must state—\nthe action proposed; and\nthe grounds for proposing to take the action; and\nthe facts and circumstances that form the basis for the valuer-general’s belief; and\nthat the protected person may show cause, within a stated period, why the action proposed should not be taken.\nThe stated period must be at least 42 days after the protected person receives the notice.\nIf, after considering all representations made within the stated period, the valuer-general still believes that grounds to take the action exist, the valuer-general may cancel the suppression direction.\n(sec.195-ssec.1) If the valuer-general reasonably believes grounds exist to cancel a suppression direction (the action ), the valuer-general must give the protected person notice (the show cause notice ) about the action.\n(sec.195-ssec.2) The show cause notice must state— the action proposed; and the grounds for proposing to take the action; and the facts and circumstances that form the basis for the valuer-general’s belief; and that the protected person may show cause, within a stated period, why the action proposed should not be taken.\n(sec.195-ssec.3) The stated period must be at least 42 days after the protected person receives the notice.\n(sec.195-ssec.4) If, after considering all representations made within the stated period, the valuer-general still believes that grounds to take the action exist, the valuer-general may cancel the suppression direction.\n- (a) the action proposed; and\n- (b) the grounds for proposing to take the action; and\n- (c) the facts and circumstances that form the basis for the valuer-general’s belief; and\n- (d) that the protected person may show cause, within a stated period, why the action proposed should not be taken.","sortOrder":245},{"sectionNumber":"sec.196","sectionType":"section","heading":"Notice and taking effect of decision","content":"### sec.196 Notice and taking effect of decision\n\nThe valuer-general must give the protected person notice of the decision.\nIf the decision is to cancel the suppression direction, the notice must be an information notice.\nA cancellation takes effect on the later of the following—\nthe day the notice is given;\na later day of effect stated in the notice.\n(sec.196-ssec.1) The valuer-general must give the protected person notice of the decision.\n(sec.196-ssec.2) If the decision is to cancel the suppression direction, the notice must be an information notice.\n(sec.196-ssec.3) A cancellation takes effect on the later of the following— the day the notice is given; a later day of effect stated in the notice.\n- (a) the day the notice is given;\n- (b) a later day of effect stated in the notice.","sortOrder":246},{"sectionNumber":"ch.6-pt.3-div.4","sectionType":"division","heading":"Appeals against refusal or cancellation of suppression direction","content":"## Appeals against refusal or cancellation of suppression direction","sortOrder":247},{"sectionNumber":"sec.197","sectionType":"section","heading":"Appeal right","content":"### sec.197 Appeal right\n\nAn applicant for a suppression direction may appeal against the valuer-general’s decision to refuse to make the direction.\nAlso, a person who was a protected person may appeal against the valuer-general’s decision to cancel the direction.\nThe appeal may be made to the Magistrates Court nearest the place where the applicant or person resides.\n(sec.197-ssec.1) An applicant for a suppression direction may appeal against the valuer-general’s decision to refuse to make the direction.\n(sec.197-ssec.2) Also, a person who was a protected person may appeal against the valuer-general’s decision to cancel the direction.\n(sec.197-ssec.3) The appeal may be made to the Magistrates Court nearest the place where the applicant or person resides.","sortOrder":248},{"sectionNumber":"sec.198","sectionType":"section","heading":"How to appeal","content":"### sec.198 How to appeal\n\nAn appeal is started by—\nfiling a notice of appeal with the clerk of the court of the Magistrates Court; and\nserving a copy of the notice on the valuer-general.\nThe notice of appeal must be filed within 42 days after the appellant receives notice of the decision appealed against.\nThe court may at any time extend the period for filing the notice of appeal.\nThe notice of appeal must state the grounds of the appeal.\n(sec.198-ssec.1) An appeal is started by— filing a notice of appeal with the clerk of the court of the Magistrates Court; and serving a copy of the notice on the valuer-general.\n(sec.198-ssec.2) The notice of appeal must be filed within 42 days after the appellant receives notice of the decision appealed against.\n(sec.198-ssec.3) The court may at any time extend the period for filing the notice of appeal.\n(sec.198-ssec.4) The notice of appeal must state the grounds of the appeal.\n- (a) filing a notice of appeal with the clerk of the court of the Magistrates Court; and\n- (b) serving a copy of the notice on the valuer-general.","sortOrder":249},{"sectionNumber":"sec.199","sectionType":"section","heading":"Action pending outcome of appeal","content":"### sec.199 Action pending outcome of appeal\n\nThis section applies if a person serves the valuer-general with a copy of a notice of appeal against—\nthe valuer-general’s decision about the person’s application for a suppression direction (an application appeal ); or\nthe valuer-general’s decision to cancel a suppression direction (a cancellation appeal ).\nHowever, this section does not apply if the valuer-general considers the application was frivolous or vexatious.\nThe valuer-general must take the following action for the person’s name and address—\nfor an application appeal—exclude it from the publicly available parts of the valuation rolls or other documents under this Act;\nfor a cancellation appeal—continue to exclude it from the publicly available parts of the valuation rolls or other documents under this Act.\nThe exclusion, or continuation of the exclusion, extends until the application appeal or cancellation appeal is decided or otherwise ends.\n(sec.199-ssec.1) This section applies if a person serves the valuer-general with a copy of a notice of appeal against— the valuer-general’s decision about the person’s application for a suppression direction (an application appeal ); or the valuer-general’s decision to cancel a suppression direction (a cancellation appeal ).\n(sec.199-ssec.2) However, this section does not apply if the valuer-general considers the application was frivolous or vexatious.\n(sec.199-ssec.3) The valuer-general must take the following action for the person’s name and address— for an application appeal—exclude it from the publicly available parts of the valuation rolls or other documents under this Act; for a cancellation appeal—continue to exclude it from the publicly available parts of the valuation rolls or other documents under this Act.\n(sec.199-ssec.4) The exclusion, or continuation of the exclusion, extends until the application appeal or cancellation appeal is decided or otherwise ends.\n- (a) the valuer-general’s decision about the person’s application for a suppression direction (an application appeal ); or\n- (b) the valuer-general’s decision to cancel a suppression direction (a cancellation appeal ).\n- (a) for an application appeal—exclude it from the publicly available parts of the valuation rolls or other documents under this Act;\n- (b) for a cancellation appeal—continue to exclude it from the publicly available parts of the valuation rolls or other documents under this Act.","sortOrder":250},{"sectionNumber":"sec.200","sectionType":"section","heading":"Hearing procedures","content":"### sec.200 Hearing procedures\n\nThe power under the Magistrates Courts Act 1921 to make rules for Magistrates Courts includes power to make rules for appeals to Magistrates Courts under this part.\nThe procedure for an appeal to a Magistrates Court under this Act is to be under—\nthe rules made under the Magistrates Courts Act 1921 ; or\nin the absence of relevant rules—the directions of the court.\nAn appeal is to be by way of rehearing, unaffected by the valuer-general’s decision.\nIn deciding an appeal, the court—\nis not bound by the rules of evidence; and\nmust observe natural justice; and\nmay hear the appeal in court or chambers.\n(sec.200-ssec.1) The power under the Magistrates Courts Act 1921 to make rules for Magistrates Courts includes power to make rules for appeals to Magistrates Courts under this part.\n(sec.200-ssec.2) The procedure for an appeal to a Magistrates Court under this Act is to be under— the rules made under the Magistrates Courts Act 1921 ; or in the absence of relevant rules—the directions of the court.\n(sec.200-ssec.3) An appeal is to be by way of rehearing, unaffected by the valuer-general’s decision.\n(sec.200-ssec.4) In deciding an appeal, the court— is not bound by the rules of evidence; and must observe natural justice; and may hear the appeal in court or chambers.\n- (a) the rules made under the Magistrates Courts Act 1921 ; or\n- (b) in the absence of relevant rules—the directions of the court.\n- (a) is not bound by the rules of evidence; and\n- (b) must observe natural justice; and\n- (c) may hear the appeal in court or chambers.","sortOrder":251},{"sectionNumber":"sec.201","sectionType":"section","heading":"Powers of court on appeal","content":"### sec.201 Powers of court on appeal\n\nIn deciding an appeal, the court may—\nconfirm the decision appealed against; or\nset aside the decision and substitute another decision; or\nset aside the decision and return the matter to the valuer-general with directions that the court considers appropriate.\nIn substituting another decision, the court has the same powers as the valuer-general.\nThe court may decide that an unsuccessful applicant for a direction be granted the direction.\nIf the court substitutes another decision, the substituted decision is taken, for this Act, other than this division, to be the valuer-general’s decision.\n(sec.201-ssec.1) In deciding an appeal, the court may— confirm the decision appealed against; or set aside the decision and substitute another decision; or set aside the decision and return the matter to the valuer-general with directions that the court considers appropriate.\n(sec.201-ssec.2) In substituting another decision, the court has the same powers as the valuer-general. The court may decide that an unsuccessful applicant for a direction be granted the direction.\n(sec.201-ssec.3) If the court substitutes another decision, the substituted decision is taken, for this Act, other than this division, to be the valuer-general’s decision.\n- (a) confirm the decision appealed against; or\n- (b) set aside the decision and substitute another decision; or\n- (c) set aside the decision and return the matter to the valuer-general with directions that the court considers appropriate.","sortOrder":252},{"sectionNumber":"sec.202","sectionType":"section","heading":"Appeal to District Court on questions of law only","content":"### sec.202 Appeal to District Court on questions of law only\n\nA party aggrieved by the decision of the court may appeal to the District Court but only on a question of law.","sortOrder":253},{"sectionNumber":"ch.6-pt.4","sectionType":"part","heading":"Distributing valuation rolls","content":"# Distributing valuation rolls","sortOrder":254},{"sectionNumber":"sec.203","sectionType":"section","heading":"Supplying copies of valuation roll","content":"### sec.203 Supplying copies of valuation roll\n\nThis section applies on the completion of any of the following (the roll document )—\nthe valuation roll for the first or any subsequent valuation for a local government area;\nif the valuer-general has prepared a part of the valuation roll—that part.\nThe valuer-general must—\ngive the following entities a copy of the roll document, or the parts of it that the entities require—\nthe State revenue commissioner;\nany relevant administering authority; and\ngive the relevant local government a copy of the roll document.\nSubsection (2) must be complied with as soon as is reasonably practicable after the completion, but at least 3 months before the valuations recorded in the roll document first take effect.\nIf the roll document is amended, the valuer-general must give each entity mentioned in subsection (2) the amendment.\nThe fee prescribed under a regulation for the supply is payable annually—\nto the valuer-general; and\nwhether or not an annual valuation is made in a particular year.\nIn this section—\nrelevant administering authority means a person administering an Act who needs the roll document to administer that Act.\ns 203 amd 2011 No. 1 s 157\n(5A)–(5B) exp 30 June 2011 (see s 203(5B))\n(sec.203-ssec.1) This section applies on the completion of any of the following (the roll document )— the valuation roll for the first or any subsequent valuation for a local government area; if the valuer-general has prepared a part of the valuation roll—that part.\n(sec.203-ssec.2) The valuer-general must— give the following entities a copy of the roll document, or the parts of it that the entities require— the State revenue commissioner; any relevant administering authority; and give the relevant local government a copy of the roll document.\n(sec.203-ssec.3) Subsection (2) must be complied with as soon as is reasonably practicable after the completion, but at least 3 months before the valuations recorded in the roll document first take effect.\n(sec.203-ssec.4) If the roll document is amended, the valuer-general must give each entity mentioned in subsection (2) the amendment.\n(sec.203-ssec.5) The fee prescribed under a regulation for the supply is payable annually— to the valuer-general; and whether or not an annual valuation is made in a particular year.\n(sec.203-ssec.6) In this section— relevant administering authority means a person administering an Act who needs the roll document to administer that Act.\n- (a) the valuation roll for the first or any subsequent valuation for a local government area;\n- (b) if the valuer-general has prepared a part of the valuation roll—that part.\n- (a) give the following entities a copy of the roll document, or the parts of it that the entities require— (i) the State revenue commissioner; (ii) any relevant administering authority; and\n- (i) the State revenue commissioner;\n- (ii) any relevant administering authority; and\n- (b) give the relevant local government a copy of the roll document.\n- (i) the State revenue commissioner;\n- (ii) any relevant administering authority; and\n- (a) to the valuer-general; and\n- (b) whether or not an annual valuation is made in a particular year.","sortOrder":255},{"sectionNumber":"sec.204","sectionType":"section","heading":"Notice about protected persons to local governments","content":"### sec.204 Notice about protected persons to local governments\n\nSubsection (2) applies when, under section 203 , a local government is supplied with a copy of a roll document.\nThe valuer-general must give the local government notice of any suppression directions for the benefit of protected persons whose names and addresses appear in the roll document.\nIf, after supplying a roll document, a person whose name and address appear in the document becomes a protected person, the valuer-general must give the local government notice of the suppression direction within 7 days.\nIf a suppression direction is amended, the valuer-general must give notice of the amendment to a local government previously given notice of the direction.\nA notice under this section must be in the approved form.\n(sec.204-ssec.1) Subsection (2) applies when, under section 203 , a local government is supplied with a copy of a roll document.\n(sec.204-ssec.2) The valuer-general must give the local government notice of any suppression directions for the benefit of protected persons whose names and addresses appear in the roll document.\n(sec.204-ssec.3) If, after supplying a roll document, a person whose name and address appear in the document becomes a protected person, the valuer-general must give the local government notice of the suppression direction within 7 days.\n(sec.204-ssec.4) If a suppression direction is amended, the valuer-general must give notice of the amendment to a local government previously given notice of the direction.\n(sec.204-ssec.5) A notice under this section must be in the approved form.","sortOrder":256},{"sectionNumber":"ch.7-pt.1","sectionType":"part","heading":"Establishment and appointment","content":"# Establishment and appointment","sortOrder":257},{"sectionNumber":"sec.205","sectionType":"section","heading":"Establishment","content":"### sec.205 Establishment\n\nThe Office of Valuer-General is established.\nSubject to sections 206 and 211 , the valuer-general is to be employed under the Public Sector Act 2022 as if the valuer-general were a senior executive.\nHowever, despite the Public Sector Act 2022 , the valuer-general can be dismissed only by the Governor in Council.\ns 205 amd 2022 No. 34 s 365 sch 3\n(sec.205-ssec.1) The Office of Valuer-General is established.\n(sec.205-ssec.2) Subject to sections 206 and 211 , the valuer-general is to be employed under the Public Sector Act 2022 as if the valuer-general were a senior executive.\n(sec.205-ssec.3) However, despite the Public Sector Act 2022 , the valuer-general can be dismissed only by the Governor in Council.","sortOrder":258},{"sectionNumber":"sec.206","sectionType":"section","heading":"Termination of appointment","content":"### sec.206 Termination of appointment\n\nThe appointment of the valuer-general may be terminated only under this section.\nThe Governor in Council may terminate the appointment of the valuer-general on any of the following grounds—\nconviction of an indictable offence;\nproved incapacity, incompetence or misconduct;\nbecoming an insolvent under administration;\nmisconduct of a type that could, other than for section 205 (3) , warrant dismissal from the public service;\ncontravention of section 212 .\nIn this section—\nconviction includes a plea of guilty, or a finding of guilt by a court, even though a conviction is not recorded.\ninsolvent under administration means—\na person who is an undischarged bankrupt under the Bankruptcy Act 1966 (Cwlth) or the provisions of a foreign law that correspond to that Act; or\na person who has executed a deed of arrangement under the Bankruptcy Act 1966 (Cwlth) , part X or the provisions of a foreign law that correspond to that Act, if the terms of the deed have not been fully complied with; or\na person whose creditors have accepted a composition under the Bankruptcy Act 1966 (Cwlth) , part X or the provisions of a foreign law that correspond to that Act, if a final payment has not been made under that composition; or\na person for whom a debt agreement has been made under the Bankruptcy Act 1966 (Cwlth) , part IX or the provisions of a foreign law that correspond to that Act, if the debt agreement has not ended or has not been terminated.\n(sec.206-ssec.1) The appointment of the valuer-general may be terminated only under this section.\n(sec.206-ssec.2) The Governor in Council may terminate the appointment of the valuer-general on any of the following grounds— conviction of an indictable offence; proved incapacity, incompetence or misconduct; becoming an insolvent under administration; misconduct of a type that could, other than for section 205 (3) , warrant dismissal from the public service; contravention of section 212 .\n(sec.206-ssec.3) In this section— conviction includes a plea of guilty, or a finding of guilt by a court, even though a conviction is not recorded. insolvent under administration means— a person who is an undischarged bankrupt under the Bankruptcy Act 1966 (Cwlth) or the provisions of a foreign law that correspond to that Act; or a person who has executed a deed of arrangement under the Bankruptcy Act 1966 (Cwlth) , part X or the provisions of a foreign law that correspond to that Act, if the terms of the deed have not been fully complied with; or a person whose creditors have accepted a composition under the Bankruptcy Act 1966 (Cwlth) , part X or the provisions of a foreign law that correspond to that Act, if a final payment has not been made under that composition; or a person for whom a debt agreement has been made under the Bankruptcy Act 1966 (Cwlth) , part IX or the provisions of a foreign law that correspond to that Act, if the debt agreement has not ended or has not been terminated.\n- (a) conviction of an indictable offence;\n- (b) proved incapacity, incompetence or misconduct;\n- (c) becoming an insolvent under administration;\n- (d) misconduct of a type that could, other than for section 205 (3) , warrant dismissal from the public service;\n- (e) contravention of section 212 .\n- (a) a person who is an undischarged bankrupt under the Bankruptcy Act 1966 (Cwlth) or the provisions of a foreign law that correspond to that Act; or\n- (b) a person who has executed a deed of arrangement under the Bankruptcy Act 1966 (Cwlth) , part X or the provisions of a foreign law that correspond to that Act, if the terms of the deed have not been fully complied with; or\n- (c) a person whose creditors have accepted a composition under the Bankruptcy Act 1966 (Cwlth) , part X or the provisions of a foreign law that correspond to that Act, if a final payment has not been made under that composition; or\n- (d) a person for whom a debt agreement has been made under the Bankruptcy Act 1966 (Cwlth) , part IX or the provisions of a foreign law that correspond to that Act, if the debt agreement has not ended or has not been terminated.","sortOrder":259},{"sectionNumber":"ch.7-pt.2","sectionType":"part","heading":"Functions and powers","content":"# Functions and powers","sortOrder":260},{"sectionNumber":"sec.207","sectionType":"section","heading":"General functions and powers","content":"### sec.207 General functions and powers\n\nSubject to the Public Sector Act 2022 , the valuer-general’s functions are—\nto make valuations; and\nto deal with objections and valuation appeals; and\nto keep the valuation roll; and\nany other functions required of the valuer-general under an Act.\nIn performing the functions, the valuer-general may do anything else necessary or convenient for the performance of the functions.\ns 207 amd 2022 No. 34 s 365 sch 3\n(sec.207-ssec.1) Subject to the Public Sector Act 2022 , the valuer-general’s functions are— to make valuations; and to deal with objections and valuation appeals; and to keep the valuation roll; and any other functions required of the valuer-general under an Act.\n(sec.207-ssec.2) In performing the functions, the valuer-general may do anything else necessary or convenient for the performance of the functions.\n- (a) to make valuations; and\n- (b) to deal with objections and valuation appeals; and\n- (c) to keep the valuation roll; and\n- (d) any other functions required of the valuer-general under an Act.","sortOrder":261},{"sectionNumber":"sec.208","sectionType":"section","heading":"Power to contract to supply bulk data or microfiche data","content":"### sec.208 Power to contract to supply bulk data or microfiche data\n\nThe valuer-general may enter into a contract to supply unprotected valuation roll information in the form of bulk data or microfiche data (a relevant contract ).\nHowever, a relevant contract must include provisions allowing the valuer-general to do the following—\nexclude, from information supplied under it, any of the following if the valuer-general is reasonably satisfied including the information may result in it being inappropriately disclosed or used—\nelectronically held unprotected valuation roll information;\nchange-of-ownership information for a parcel;\nprohibit disclosure, or limit distribution or use, of information mentioned in paragraph (a) already supplied by the valuer-general.\nWithout limiting subsection (1) , a relevant contract may limit the use to which the information supplied under it may be put.\nIf the valuer-general supplies information under a relevant contract—\nsections 183 and 185 do not apply to the supply of the information; and\nthe fees and charges applying for the supply of the information are the fees and charges agreed to in the contract; and\nwithout limiting paragraph (b) , the contract may also state—\nhow the fees and charges are to be calculated; and\nhow payment of the fees and charges is to be made.\nThis section does not limit section 184 .\nIn this section—\nbulk data means—\nelectronically held unprotected valuation roll information for at least 20% of all parcels of land in the State; or\nat least 20% of all change-of-ownership information for parcels of land in the State.\nchange-of-ownership information , for a parcel, means the electronically held information from the most recent ownership change notice for the parcel.\nelectronically held , for information, means held in electronic form by the valuer-general and capable of electronic transfer to a purchaser.\nmicrofiche data means microfiche held information in ownership change notices for parcels, whether or not including the most recent notices given for the parcels.\nmicrofiche held , for information, means held in microfiche form by the valuer-general and capable of being copied for delivery in microfiche form to a purchaser.\n(sec.208-ssec.1) The valuer-general may enter into a contract to supply unprotected valuation roll information in the form of bulk data or microfiche data (a relevant contract ).\n(sec.208-ssec.2) However, a relevant contract must include provisions allowing the valuer-general to do the following— exclude, from information supplied under it, any of the following if the valuer-general is reasonably satisfied including the information may result in it being inappropriately disclosed or used— electronically held unprotected valuation roll information; change-of-ownership information for a parcel; prohibit disclosure, or limit distribution or use, of information mentioned in paragraph (a) already supplied by the valuer-general.\n(sec.208-ssec.3) Without limiting subsection (1) , a relevant contract may limit the use to which the information supplied under it may be put.\n(sec.208-ssec.4) If the valuer-general supplies information under a relevant contract— sections 183 and 185 do not apply to the supply of the information; and the fees and charges applying for the supply of the information are the fees and charges agreed to in the contract; and without limiting paragraph (b) , the contract may also state— how the fees and charges are to be calculated; and how payment of the fees and charges is to be made.\n(sec.208-ssec.5) This section does not limit section 184 .\n(sec.208-ssec.6) In this section— bulk data means— electronically held unprotected valuation roll information for at least 20% of all parcels of land in the State; or at least 20% of all change-of-ownership information for parcels of land in the State. change-of-ownership information , for a parcel, means the electronically held information from the most recent ownership change notice for the parcel. electronically held , for information, means held in electronic form by the valuer-general and capable of electronic transfer to a purchaser. microfiche data means microfiche held information in ownership change notices for parcels, whether or not including the most recent notices given for the parcels. microfiche held , for information, means held in microfiche form by the valuer-general and capable of being copied for delivery in microfiche form to a purchaser.\n- (a) exclude, from information supplied under it, any of the following if the valuer-general is reasonably satisfied including the information may result in it being inappropriately disclosed or used— (i) electronically held unprotected valuation roll information; (ii) change-of-ownership information for a parcel;\n- (i) electronically held unprotected valuation roll information;\n- (ii) change-of-ownership information for a parcel;\n- (b) prohibit disclosure, or limit distribution or use, of information mentioned in paragraph (a) already supplied by the valuer-general.\n- (i) electronically held unprotected valuation roll information;\n- (ii) change-of-ownership information for a parcel;\n- (a) sections 183 and 185 do not apply to the supply of the information; and\n- (b) the fees and charges applying for the supply of the information are the fees and charges agreed to in the contract; and\n- (c) without limiting paragraph (b) , the contract may also state— (i) how the fees and charges are to be calculated; and (ii) how payment of the fees and charges is to be made.\n- (i) how the fees and charges are to be calculated; and\n- (ii) how payment of the fees and charges is to be made.\n- (i) how the fees and charges are to be calculated; and\n- (ii) how payment of the fees and charges is to be made.\n- (a) electronically held unprotected valuation roll information for at least 20% of all parcels of land in the State; or\n- (b) at least 20% of all change-of-ownership information for parcels of land in the State.","sortOrder":262},{"sectionNumber":"sec.209","sectionType":"section","heading":"Power to assess value other than for a valuation","content":"### sec.209 Power to assess value other than for a valuation\n\nThe valuer-general may, if someone asks and pays the fee prescribed under a regulation, assess the value of land or personal property.\nFor land, the assessment may be of—\nits unimproved value, site value or improved value; or\nthe value of improvements on it.\nSection 25 applies for subsection (2) as if the assessment were a valuation.\nsection 25 (Working out the value of site or non-site improvements)\nThe valuer-general must issue a certificate of the assessment.\n(sec.209-ssec.1) The valuer-general may, if someone asks and pays the fee prescribed under a regulation, assess the value of land or personal property.\n(sec.209-ssec.2) For land, the assessment may be of— its unimproved value, site value or improved value; or the value of improvements on it.\n(sec.209-ssec.3) Section 25 applies for subsection (2) as if the assessment were a valuation. section 25 (Working out the value of site or non-site improvements)\n(sec.209-ssec.4) The valuer-general must issue a certificate of the assessment.\n- (a) its unimproved value, site value or improved value; or\n- (b) the value of improvements on it.","sortOrder":263},{"sectionNumber":"sec.210","sectionType":"section","heading":"Use by trustee of assessment by valuer-general","content":"### sec.210 Use by trustee of assessment by valuer-general\n\nThis section applies if—\na trustee requested an assessment under section 209 to lend money secured by the property the subject of the request; and\na valuer-general’s certificate is issued for the assessment.\nFor the Trusts Act 1973 , section 30 (1) (a) —\nthe valuer-general is taken to have been employed independently of any owner of the property; and\nthe certificate is taken to be a report about the property’s value; and\nthe valuer-general is taken to have been competent to give the report.\nHowever, subsection (2) does not apply if the conditions of the trustee’s trust, retainer or employment directed the trustee to work out the property’s value in some other way.\nIn this section—\ntrustee means a person who is a trustee within the meaning of the Trusts Act 1973 , section 5 and includes a person acting as a solicitor or other agent.\n(sec.210-ssec.1) This section applies if— a trustee requested an assessment under section 209 to lend money secured by the property the subject of the request; and a valuer-general’s certificate is issued for the assessment.\n(sec.210-ssec.2) For the Trusts Act 1973 , section 30 (1) (a) — the valuer-general is taken to have been employed independently of any owner of the property; and the certificate is taken to be a report about the property’s value; and the valuer-general is taken to have been competent to give the report.\n(sec.210-ssec.3) However, subsection (2) does not apply if the conditions of the trustee’s trust, retainer or employment directed the trustee to work out the property’s value in some other way.\n(sec.210-ssec.4) In this section— trustee means a person who is a trustee within the meaning of the Trusts Act 1973 , section 5 and includes a person acting as a solicitor or other agent.\n- (a) a trustee requested an assessment under section 209 to lend money secured by the property the subject of the request; and\n- (b) a valuer-general’s certificate is issued for the assessment.\n- (a) the valuer-general is taken to have been employed independently of any owner of the property; and\n- (b) the certificate is taken to be a report about the property’s value; and\n- (c) the valuer-general is taken to have been competent to give the report.","sortOrder":264},{"sectionNumber":"sec.211","sectionType":"section","heading":"Independence in performing functions","content":"### sec.211 Independence in performing functions\n\nThe valuer-general must, in performing the valuer-general’s functions, exercise an independent judgment and is not subject to direction from anyone else.","sortOrder":265},{"sectionNumber":"ch.7-pt.3","sectionType":"part","heading":"Miscellaneous provisions","content":"# Miscellaneous provisions","sortOrder":266},{"sectionNumber":"sec.212","sectionType":"section","heading":"Restriction on outside employment","content":"### sec.212 Restriction on outside employment\n\nThe valuer-general must not, without the Minister’s prior approval in each particular case—\nhold any office of profit other than that of valuer-general; or\nengage in any remunerative employment or undertaking outside the duties of that office.\n- (a) hold any office of profit other than that of valuer-general; or\n- (b) engage in any remunerative employment or undertaking outside the duties of that office.","sortOrder":267},{"sectionNumber":"sec.213","sectionType":"section","heading":"Right of appearance","content":"### sec.213 Right of appearance\n\nIn a proceeding concerning the valuer-general—\nthe valuer-general may appear personally; or\nthe valuer-general may be represented by a lawyer; or\na public service officer may appear for the valuer-general.\nA court or tribunal may accept a statement by the public service officer as sufficient evidence of the officer’s authority to appear for the valuer-general.\n(sec.213-ssec.1) In a proceeding concerning the valuer-general— the valuer-general may appear personally; or the valuer-general may be represented by a lawyer; or a public service officer may appear for the valuer-general.\n(sec.213-ssec.2) A court or tribunal may accept a statement by the public service officer as sufficient evidence of the officer’s authority to appear for the valuer-general.\n- (a) the valuer-general may appear personally; or\n- (b) the valuer-general may be represented by a lawyer; or\n- (c) a public service officer may appear for the valuer-general.","sortOrder":268},{"sectionNumber":"sec.214","sectionType":"section","heading":"Delegation","content":"### sec.214 Delegation\n\nThe valuer-general may delegate to an appropriately qualified person the valuer-general’s functions—\nunder this Act; or\nfor the valuation of land under another Act.\nIn this section—\nappropriately qualified includes having the qualifications, experience or standing appropriate for the functions.\nregistration as a valuer\na person’s classification level in the public service\nfunctions includes powers.\n(sec.214-ssec.1) The valuer-general may delegate to an appropriately qualified person the valuer-general’s functions— under this Act; or for the valuation of land under another Act.\n(sec.214-ssec.2) In this section— appropriately qualified includes having the qualifications, experience or standing appropriate for the functions. registration as a valuer a person’s classification level in the public service functions includes powers.\n- (a) under this Act; or\n- (b) for the valuation of land under another Act.\n- • registration as a valuer\n- • a person’s classification level in the public service","sortOrder":269},{"sectionNumber":"ch.8-pt.1","sectionType":"part","heading":"General matters about authorised persons","content":"# General matters about authorised persons","sortOrder":270},{"sectionNumber":"ch.8-pt.1-div.1","sectionType":"division","heading":"Functions","content":"## Functions","sortOrder":271},{"sectionNumber":"sec.215","sectionType":"section","heading":"Functions","content":"### sec.215 Functions\n\nAn authorised person’s functions are to help the valuer-general decide—\nland values, including, for example, by gathering information about land for that purpose; and\nrural land applications and deduction applications.\n- (a) land values, including, for example, by gathering information about land for that purpose; and\n- (b) rural land applications and deduction applications.","sortOrder":272},{"sectionNumber":"ch.8-pt.1-div.2","sectionType":"division","heading":"Appointment","content":"## Appointment","sortOrder":273},{"sectionNumber":"sec.216","sectionType":"section","heading":"Appointment and qualifications","content":"### sec.216 Appointment and qualifications\n\nThe valuer-general may, by instrument, appoint a person as an authorised person.\nHowever, the valuer-general may appoint a person as an authorised person only if satisfied the person is qualified for appointment because the person has the necessary expertise or experience.\nA valuer registered under the Valuers Registration Act 1992 is taken to be qualified for appointment.\n(sec.216-ssec.1) The valuer-general may, by instrument, appoint a person as an authorised person.\n(sec.216-ssec.2) However, the valuer-general may appoint a person as an authorised person only if satisfied the person is qualified for appointment because the person has the necessary expertise or experience.\n(sec.216-ssec.3) A valuer registered under the Valuers Registration Act 1992 is taken to be qualified for appointment.","sortOrder":274},{"sectionNumber":"sec.217","sectionType":"section","heading":"Appointment conditions and limit on powers","content":"### sec.217 Appointment conditions and limit on powers\n\nAn authorised person holds office on any conditions stated in—\nthe authorised person’s instrument of appointment; or\na signed notice given to the authorised person; or\na regulation.\nThe instrument of appointment, a signed notice given to the authorised person or a regulation may limit the authorised person’s powers.\nIn this section—\nsigned notice means a notice signed by the valuer-general.\n(sec.217-ssec.1) An authorised person holds office on any conditions stated in— the authorised person’s instrument of appointment; or a signed notice given to the authorised person; or a regulation.\n(sec.217-ssec.2) The instrument of appointment, a signed notice given to the authorised person or a regulation may limit the authorised person’s powers.\n(sec.217-ssec.3) In this section— signed notice means a notice signed by the valuer-general.\n- (a) the authorised person’s instrument of appointment; or\n- (b) a signed notice given to the authorised person; or\n- (c) a regulation.","sortOrder":275},{"sectionNumber":"sec.218","sectionType":"section","heading":"When authorised person ceases to hold office","content":"### sec.218 When authorised person ceases to hold office\n\nAn authorised person ceases to hold office if any of the following happens—\nthe term of office stated in a condition of office ends;\nunder another condition of office, the authorised person ceases to hold office;\nthe authorised person’s resignation under section 219 takes effect.\nSubsection (1) does not limit the ways an authorised person may cease to hold office.\nIn this section—\ncondition of office means a condition on which the authorised person holds office.\n(sec.218-ssec.1) An authorised person ceases to hold office if any of the following happens— the term of office stated in a condition of office ends; under another condition of office, the authorised person ceases to hold office; the authorised person’s resignation under section 219 takes effect.\n(sec.218-ssec.2) Subsection (1) does not limit the ways an authorised person may cease to hold office.\n(sec.218-ssec.3) In this section— condition of office means a condition on which the authorised person holds office.\n- (a) the term of office stated in a condition of office ends;\n- (b) under another condition of office, the authorised person ceases to hold office;\n- (c) the authorised person’s resignation under section 219 takes effect.","sortOrder":276},{"sectionNumber":"sec.219","sectionType":"section","heading":"Resignation","content":"### sec.219 Resignation\n\nAn authorised person may resign by signed notice given to the valuer-general.","sortOrder":277},{"sectionNumber":"ch.8-pt.1-div.3","sectionType":"division","heading":"Identity cards","content":"## Identity cards","sortOrder":278},{"sectionNumber":"sec.220","sectionType":"section","heading":"Issue of identity card","content":"### sec.220 Issue of identity card\n\nThe valuer-general must issue an identity card to each authorised person.\nThe identity card must—\ncontain a recent photo of the authorised person; and\ncontain a copy of the authorised person’s signature; and\nidentify the person as an authorised person under this Act; and\nstate an expiry date for the card.\nThis section does not prevent the issue of a single identity card to a person for this Act and other purposes.\n(sec.220-ssec.1) The valuer-general must issue an identity card to each authorised person.\n(sec.220-ssec.2) The identity card must— contain a recent photo of the authorised person; and contain a copy of the authorised person’s signature; and identify the person as an authorised person under this Act; and state an expiry date for the card.\n(sec.220-ssec.3) This section does not prevent the issue of a single identity card to a person for this Act and other purposes.\n- (a) contain a recent photo of the authorised person; and\n- (b) contain a copy of the authorised person’s signature; and\n- (c) identify the person as an authorised person under this Act; and\n- (d) state an expiry date for the card.","sortOrder":279},{"sectionNumber":"sec.221","sectionType":"section","heading":"Production or display of identity card","content":"### sec.221 Production or display of identity card\n\nIn exercising a power in relation to another person, an authorised person must—\nproduce the authorised person’s identity card for the other person’s inspection before exercising the power; or\nhave the identity card displayed so it is clearly visible to the other person when exercising the power.\nHowever, if it is not practicable to comply with subsection (1) , the authorised person must produce the identity card for the other person’s inspection at the first reasonable opportunity.\nFor subsection (1) , an authorised person does not exercise a power in relation to another person only because the authorised person has entered a place as mentioned in section 223 (1) (b) or (2) .\n(sec.221-ssec.1) In exercising a power in relation to another person, an authorised person must— produce the authorised person’s identity card for the other person’s inspection before exercising the power; or have the identity card displayed so it is clearly visible to the other person when exercising the power.\n(sec.221-ssec.2) However, if it is not practicable to comply with subsection (1) , the authorised person must produce the identity card for the other person’s inspection at the first reasonable opportunity.\n(sec.221-ssec.3) For subsection (1) , an authorised person does not exercise a power in relation to another person only because the authorised person has entered a place as mentioned in section 223 (1) (b) or (2) .\n- (a) produce the authorised person’s identity card for the other person’s inspection before exercising the power; or\n- (b) have the identity card displayed so it is clearly visible to the other person when exercising the power.","sortOrder":280},{"sectionNumber":"sec.222","sectionType":"section","heading":"Return of identity card","content":"### sec.222 Return of identity card\n\nA person who ceases to be an authorised person must return the person’s identity card to the valuer-general within 21 days after ceasing to hold office as an authorised person unless the person has a reasonable excuse.\nMaximum penalty—50 penalty units.","sortOrder":281},{"sectionNumber":"ch.8-pt.2","sectionType":"part","heading":"Entry to places","content":"# Entry to places","sortOrder":282},{"sectionNumber":"ch.8-pt.2-div.1","sectionType":"division","heading":"Power to enter","content":"## Power to enter","sortOrder":283},{"sectionNumber":"sec.223","sectionType":"section","heading":"Entry power","content":"### sec.223 Entry power\n\nAn authorised person may enter a place if—\nit is a public place and the entry is made when the place is open to the public; or\nan occupier of the place consents under division 2 to the entry; or\nthe place is apparently vacant or unoccupied and the authorised person has made reasonable attempts to contact the owner or an occupier of the place to seek consent to the entry.\nFor the purpose of asking an occupier of a place for consent to enter, an authorised person may, without the occupier’s consent—\nenter land around premises at the place to an extent that is reasonable to contact the occupier; or\nenter part of the place the authorised person reasonably considers members of the public ordinarily are allowed to enter when they wish to contact the occupier.\nSubsection (1) (c) does not authorise an authorised person to enter a part of the place where a person apparently resides.\nIn this section—\npublic place means—\na place, or part of the place—\nthe public is entitled to use and that is open to members of the public or is used by the public, whether or not on payment of money; or\nthe occupier of which allows members of the public to enter, whether or not on payment of money; or\na place that is a public place under another Act.\n(sec.223-ssec.1) An authorised person may enter a place if— it is a public place and the entry is made when the place is open to the public; or an occupier of the place consents under division 2 to the entry; or the place is apparently vacant or unoccupied and the authorised person has made reasonable attempts to contact the owner or an occupier of the place to seek consent to the entry.\n(sec.223-ssec.2) For the purpose of asking an occupier of a place for consent to enter, an authorised person may, without the occupier’s consent— enter land around premises at the place to an extent that is reasonable to contact the occupier; or enter part of the place the authorised person reasonably considers members of the public ordinarily are allowed to enter when they wish to contact the occupier.\n(sec.223-ssec.3) Subsection (1) (c) does not authorise an authorised person to enter a part of the place where a person apparently resides.\n(sec.223-ssec.4) In this section— public place means— a place, or part of the place— the public is entitled to use and that is open to members of the public or is used by the public, whether or not on payment of money; or the occupier of which allows members of the public to enter, whether or not on payment of money; or a place that is a public place under another Act.\n- (a) it is a public place and the entry is made when the place is open to the public; or\n- (b) an occupier of the place consents under division 2 to the entry; or\n- (c) the place is apparently vacant or unoccupied and the authorised person has made reasonable attempts to contact the owner or an occupier of the place to seek consent to the entry.\n- (a) enter land around premises at the place to an extent that is reasonable to contact the occupier; or\n- (b) enter part of the place the authorised person reasonably considers members of the public ordinarily are allowed to enter when they wish to contact the occupier.\n- (a) a place, or part of the place— (i) the public is entitled to use and that is open to members of the public or is used by the public, whether or not on payment of money; or (ii) the occupier of which allows members of the public to enter, whether or not on payment of money; or\n- (i) the public is entitled to use and that is open to members of the public or is used by the public, whether or not on payment of money; or\n- (ii) the occupier of which allows members of the public to enter, whether or not on payment of money; or\n- (b) a place that is a public place under another Act.\n- (i) the public is entitled to use and that is open to members of the public or is used by the public, whether or not on payment of money; or\n- (ii) the occupier of which allows members of the public to enter, whether or not on payment of money; or","sortOrder":284},{"sectionNumber":"sec.224","sectionType":"section","heading":"Meaning of place and premises","content":"### sec.224 Meaning of place and premises\n\nIn this chapter—\nplace includes the following—\npremises;\nvacant land;\na place in Queensland waters;\na place held under 2 or more titles or owners;\nthe land or water where a building or structure, or a group of buildings or structures, is situated.\npremises includes the following—\na building or other structure;\na part of a building or other structure;\npremises held under 2 or more titles or owners.\n- (a) premises;\n- (b) vacant land;\n- (c) a place in Queensland waters;\n- (d) a place held under 2 or more titles or owners;\n- (e) the land or water where a building or structure, or a group of buildings or structures, is situated.\n- (a) a building or other structure;\n- (b) a part of a building or other structure;\n- (c) premises held under 2 or more titles or owners.","sortOrder":285},{"sectionNumber":"ch.8-pt.2-div.2","sectionType":"division","heading":"Procedure for entry by consent","content":"## Procedure for entry by consent","sortOrder":286},{"sectionNumber":"sec.225","sectionType":"section","heading":"Application of div 2","content":"### sec.225 Application of div 2\n\nThis division applies if an authorised person intends to ask an occupier of a place for consent for the authorised person or another authorised person to enter the place under section 223 (1) (b) .","sortOrder":287},{"sectionNumber":"sec.226","sectionType":"section","heading":"Matters authorised person must tell occupier","content":"### sec.226 Matters authorised person must tell occupier\n\nBefore asking for the consent, the authorised person must tell the occupier—\nthe purpose of the entry; and\nthat the occupier is not required to consent; and\nthat the consent may be subject to terms and may be withdrawn at any time; and\nabout any other powers the authorised person considers may need to be exercised to achieve the purpose of the entry.\n- (a) the purpose of the entry; and\n- (b) that the occupier is not required to consent; and\n- (c) that the consent may be subject to terms and may be withdrawn at any time; and\n- (d) about any other powers the authorised person considers may need to be exercised to achieve the purpose of the entry.","sortOrder":288},{"sectionNumber":"sec.227","sectionType":"section","heading":"Consent acknowledgement","content":"### sec.227 Consent acknowledgement\n\nIf the consent is given, the authorised person may ask the occupier to sign an acknowledgement of the consent.\nThe acknowledgement must state—\nthe occupier has been told—\nthe purpose of the entry; and\nthat the occupier is not required to consent; and\nthe purpose of the entry; and\nthe occupier gives the authorised person consent to enter the place and exercise powers; and\nthe time and day the consent was given.\nIf the occupier signs the acknowledgement, the authorised person must immediately give a copy to the occupier.\nIf—\nan issue arises in a proceeding about whether the occupier consented to the entry; and\nan acknowledgement complying with subsection (2) for the entry is not produced in evidence;\nthe onus of proof is on the person relying on the lawfulness of the entry to prove the occupier consented.\n(sec.227-ssec.1) If the consent is given, the authorised person may ask the occupier to sign an acknowledgement of the consent.\n(sec.227-ssec.2) The acknowledgement must state— the occupier has been told— the purpose of the entry; and that the occupier is not required to consent; and the purpose of the entry; and the occupier gives the authorised person consent to enter the place and exercise powers; and the time and day the consent was given.\n(sec.227-ssec.3) If the occupier signs the acknowledgement, the authorised person must immediately give a copy to the occupier.\n(sec.227-ssec.4) If— an issue arises in a proceeding about whether the occupier consented to the entry; and an acknowledgement complying with subsection (2) for the entry is not produced in evidence; the onus of proof is on the person relying on the lawfulness of the entry to prove the occupier consented.\n- (a) the occupier has been told— (i) the purpose of the entry; and (ii) that the occupier is not required to consent; and\n- (i) the purpose of the entry; and\n- (ii) that the occupier is not required to consent; and\n- (b) the purpose of the entry; and\n- (c) the occupier gives the authorised person consent to enter the place and exercise powers; and\n- (d) the time and day the consent was given.\n- (i) the purpose of the entry; and\n- (ii) that the occupier is not required to consent; and\n- (a) an issue arises in a proceeding about whether the occupier consented to the entry; and\n- (b) an acknowledgement complying with subsection (2) for the entry is not produced in evidence;","sortOrder":289},{"sectionNumber":"ch.8-pt.3","sectionType":"part","heading":"Other powers","content":"# Other powers","sortOrder":290},{"sectionNumber":"ch.8-pt.3-div.1","sectionType":"division","heading":"Powers after entry","content":"## Powers after entry","sortOrder":291},{"sectionNumber":"sec.228","sectionType":"section","heading":"Application of div 1","content":"### sec.228 Application of div 1\n\nThis division applies if an authorised person may enter or has entered a place, other than a public place, with the consent of its occupier.","sortOrder":292},{"sectionNumber":"sec.229","sectionType":"section","heading":"General powers after entering places","content":"### sec.229 General powers after entering places\n\nTo achieve the purpose of the entry, the authorised person may do any of the following (each a general power )—\ninspect, test, photograph or film anything at the place;\ncopy a document at the place or take a document at the place to another place to copy it;\nexamine, inspect, or film, photograph, videotape or otherwise copy or record an image of a document or other thing at the place;\ntake into or onto the place any persons, equipment and materials the authorised person reasonably requires for exercising the authorised person’s powers.\nThe authorised person may take a necessary step to allow the exercise of a general power.\nIf an authorised person takes a document from a place to copy it, the document must be copied as soon as practicable and returned to the place.\nThe general powers may be exercised to the extent given in the occupier’s consent.\n(sec.229-ssec.1) To achieve the purpose of the entry, the authorised person may do any of the following (each a general power )— inspect, test, photograph or film anything at the place; copy a document at the place or take a document at the place to another place to copy it; examine, inspect, or film, photograph, videotape or otherwise copy or record an image of a document or other thing at the place; take into or onto the place any persons, equipment and materials the authorised person reasonably requires for exercising the authorised person’s powers.\n(sec.229-ssec.2) The authorised person may take a necessary step to allow the exercise of a general power.\n(sec.229-ssec.3) If an authorised person takes a document from a place to copy it, the document must be copied as soon as practicable and returned to the place.\n(sec.229-ssec.4) The general powers may be exercised to the extent given in the occupier’s consent.\n- (a) inspect, test, photograph or film anything at the place;\n- (b) copy a document at the place or take a document at the place to another place to copy it;\n- (c) examine, inspect, or film, photograph, videotape or otherwise copy or record an image of a document or other thing at the place;\n- (d) take into or onto the place any persons, equipment and materials the authorised person reasonably requires for exercising the authorised person’s powers.","sortOrder":293},{"sectionNumber":"ch.8-pt.3-div.2","sectionType":"division","heading":"Information-obtaining power","content":"## Information-obtaining power","sortOrder":294},{"sectionNumber":"sec.230","sectionType":"section","heading":"Power to require information","content":"### sec.230 Power to require information\n\nThis section applies if an authorised person reasonably believes information is needed to perform the authorised person’s functions.\nThe authorised person may, by notice given to a person, require the person to give the authorised person information at a stated reasonable time and place.\nSee also chapter 5 (Internal and external reviews).\nThe notice must include a warning that it is an offence for the person not to comply with the notice unless the person has a reasonable excuse.\nA requirement under this section is an authorised person’s information requirement .\nAn authorised person is helping the valuer-general to make a valuation of a leased commercial property. The authorised person may give the property’s owner an authorised person’s information requirement seeking documents the owner has showing rent received relevant to the valuation.\nSee also section 260 (Confidentiality of information).\nIn this section—\ninformation includes a document.\n(sec.230-ssec.1) This section applies if an authorised person reasonably believes information is needed to perform the authorised person’s functions.\n(sec.230-ssec.2) The authorised person may, by notice given to a person, require the person to give the authorised person information at a stated reasonable time and place. See also chapter 5 (Internal and external reviews).\n(sec.230-ssec.3) The notice must include a warning that it is an offence for the person not to comply with the notice unless the person has a reasonable excuse.\n(sec.230-ssec.4) A requirement under this section is an authorised person’s information requirement . An authorised person is helping the valuer-general to make a valuation of a leased commercial property. The authorised person may give the property’s owner an authorised person’s information requirement seeking documents the owner has showing rent received relevant to the valuation. See also section 260 (Confidentiality of information).\n(sec.230-ssec.5) In this section— information includes a document.","sortOrder":295},{"sectionNumber":"sec.231","sectionType":"section","heading":"Information stored on computer","content":"### sec.231 Information stored on computer\n\nThis section applies if information the subject of an authorised person’s information requirement is recorded or stored by means of a computer.\nThe requirement includes a duty to give a clear written reproduction of the information.\nIn this section—\nmachine-copy , of information, means a copy made of it by any machine in which, or process by which, a document or image of the information is reproduced.\nreproduction , of information, means a machine-copy of it or a print made from a negative of the document.\n(sec.231-ssec.1) This section applies if information the subject of an authorised person’s information requirement is recorded or stored by means of a computer.\n(sec.231-ssec.2) The requirement includes a duty to give a clear written reproduction of the information.\n(sec.231-ssec.3) In this section— machine-copy , of information, means a copy made of it by any machine in which, or process by which, a document or image of the information is reproduced. reproduction , of information, means a machine-copy of it or a print made from a negative of the document.","sortOrder":296},{"sectionNumber":"sec.232","sectionType":"section","heading":"Offence to contravene an authorised person’s information requirement","content":"### sec.232 Offence to contravene an authorised person’s information requirement\n\nA person of whom an authorised person’s information requirement has been made must comply with the requirement unless the person has a reasonable excuse.\nMaximum penalty—50 penalty units.\nIt is a reasonable excuse for an individual not to give the information if giving the information might tend to incriminate the individual.\n(sec.232-ssec.1) A person of whom an authorised person’s information requirement has been made must comply with the requirement unless the person has a reasonable excuse. Maximum penalty—50 penalty units.\n(sec.232-ssec.2) It is a reasonable excuse for an individual not to give the information if giving the information might tend to incriminate the individual.","sortOrder":297},{"sectionNumber":"ch.8-pt.4","sectionType":"part","heading":"Miscellaneous provisions","content":"# Miscellaneous provisions","sortOrder":298},{"sectionNumber":"ch.8-pt.4-div.1","sectionType":"division","heading":"Damage in exercising powers","content":"## Damage in exercising powers","sortOrder":299},{"sectionNumber":"sec.233","sectionType":"section","heading":"Duty to avoid damage","content":"### sec.233 Duty to avoid damage\n\nIn exercising a power, an authorised person must take all reasonable steps to ensure the authorised person causes as little inconvenience, and does as little damage, as possible.","sortOrder":300},{"sectionNumber":"sec.234","sectionType":"section","heading":"Application of sdiv 2","content":"### sec.234 Application of sdiv 2\n\nThis subdivision applies if—\nan authorised person damages something when exercising, or purporting to exercise, a power; or\na person (the assistant ) acting under the direction or authority of an authorised person damages something.\nHowever, this subdivision does not apply to damage the authorised person reasonably considers is trivial or if the authorised person reasonably believes—\nthere is no-one apparently in possession of the thing; or\nthe thing has been abandoned.\n(sec.234-ssec.1) This subdivision applies if— an authorised person damages something when exercising, or purporting to exercise, a power; or a person (the assistant ) acting under the direction or authority of an authorised person damages something.\n(sec.234-ssec.2) However, this subdivision does not apply to damage the authorised person reasonably considers is trivial or if the authorised person reasonably believes— there is no-one apparently in possession of the thing; or the thing has been abandoned.\n- (a) an authorised person damages something when exercising, or purporting to exercise, a power; or\n- (b) a person (the assistant ) acting under the direction or authority of an authorised person damages something.\n- (a) there is no-one apparently in possession of the thing; or\n- (b) the thing has been abandoned.","sortOrder":301},{"sectionNumber":"sec.235","sectionType":"section","heading":"Requirement to give notice","content":"### sec.235 Requirement to give notice\n\nThe authorised person must give notice of the damage to the person who appears to the authorised person to be the owner, or person in control, of the thing.\nHowever, if for any reason it is not practicable to comply with subsection (1) , the authorised person must—\nleave the notice at the place where the damage happened; and\nensure it is left in a conspicuous position and in a reasonably secure way.\nThe authorised person may delay complying with subsection (1) or (2) if the authorised person reasonably suspects complying with the subsection may frustrate or otherwise hinder the performance of the authorised person’s functions.\nThe delay may be only for so long as the authorised person continues to have the reasonable suspicion and remains in the vicinity of the place.\n(sec.235-ssec.1) The authorised person must give notice of the damage to the person who appears to the authorised person to be the owner, or person in control, of the thing.\n(sec.235-ssec.2) However, if for any reason it is not practicable to comply with subsection (1) , the authorised person must— leave the notice at the place where the damage happened; and ensure it is left in a conspicuous position and in a reasonably secure way.\n(sec.235-ssec.3) The authorised person may delay complying with subsection (1) or (2) if the authorised person reasonably suspects complying with the subsection may frustrate or otherwise hinder the performance of the authorised person’s functions.\n(sec.235-ssec.4) The delay may be only for so long as the authorised person continues to have the reasonable suspicion and remains in the vicinity of the place.\n- (a) leave the notice at the place where the damage happened; and\n- (b) ensure it is left in a conspicuous position and in a reasonably secure way.","sortOrder":302},{"sectionNumber":"sec.236","sectionType":"section","heading":"Content of notice","content":"### sec.236 Content of notice\n\nA notice of damage under section 235 must state—\nparticulars of the damage; and\nthat the person who suffered the damage may claim compensation under section 237 .\nIf the authorised person believes the damage was caused by a latent defect in the thing or circumstances beyond the control of the authorised person or the assistant, the authorised person may state the belief in the notice.\n(sec.236-ssec.1) A notice of damage under section 235 must state— particulars of the damage; and that the person who suffered the damage may claim compensation under section 237 .\n(sec.236-ssec.2) If the authorised person believes the damage was caused by a latent defect in the thing or circumstances beyond the control of the authorised person or the assistant, the authorised person may state the belief in the notice.\n- (a) particulars of the damage; and\n- (b) that the person who suffered the damage may claim compensation under section 237 .","sortOrder":303},{"sectionNumber":"ch.8-pt.4-div.2","sectionType":"division","heading":"Compensation","content":"## Compensation","sortOrder":304},{"sectionNumber":"sec.237","sectionType":"section","heading":"Compensation because of exercise of powers","content":"### sec.237 Compensation because of exercise of powers\n\nA person may claim compensation from the State if the person incurs a cost, damage or loss because of the exercise, or purported exercise, of a power by or for an authorised person.\nHowever, subsection (1) does not apply to a lawful seizure.\nWithout limiting subsection (1) , compensation may be claimed for a cost, damage or loss incurred because of compliance with an authorised person’s information requirement.\n(sec.237-ssec.1) A person may claim compensation from the State if the person incurs a cost, damage or loss because of the exercise, or purported exercise, of a power by or for an authorised person.\n(sec.237-ssec.2) However, subsection (1) does not apply to a lawful seizure.\n(sec.237-ssec.3) Without limiting subsection (1) , compensation may be claimed for a cost, damage or loss incurred because of compliance with an authorised person’s information requirement.","sortOrder":305},{"sectionNumber":"sec.238","sectionType":"section","heading":"Provisions for compensation orders","content":"### sec.238 Provisions for compensation orders\n\nThe compensation may be claimed and ordered in a proceeding—\nbrought in a court with jurisdiction for the recovery of the amount of compensation claimed; or\nfor an offence against this Act to which the claim relates.\nA court may order the payment of compensation only if it is satisfied it is just to make the order in the circumstances of the particular case.\nIn considering whether it is just to order compensation, the court must have regard to any relevant offence committed by the claimant.\nA regulation may prescribe other matters that may, or must, be taken into account by the court when considering whether it is just to order compensation.\n(sec.238-ssec.1) The compensation may be claimed and ordered in a proceeding— brought in a court with jurisdiction for the recovery of the amount of compensation claimed; or for an offence against this Act to which the claim relates.\n(sec.238-ssec.2) A court may order the payment of compensation only if it is satisfied it is just to make the order in the circumstances of the particular case.\n(sec.238-ssec.3) In considering whether it is just to order compensation, the court must have regard to any relevant offence committed by the claimant.\n(sec.238-ssec.4) A regulation may prescribe other matters that may, or must, be taken into account by the court when considering whether it is just to order compensation.\n- (a) brought in a court with jurisdiction for the recovery of the amount of compensation claimed; or\n- (b) for an offence against this Act to which the claim relates.","sortOrder":306},{"sectionNumber":"ch.8-pt.4-div.3","sectionType":"division","heading":"Offences relating to authorised persons","content":"## Offences relating to authorised persons","sortOrder":307},{"sectionNumber":"sec.239","sectionType":"section","heading":"Giving authorised person false or misleading information","content":"### sec.239 Giving authorised person false or misleading information\n\nA person must not give an authorised person information, or a document containing information, that the person knows is false or misleading in a material particular.\nMaximum penalty—50 penalty units.\nSubsection (1) applies even if the information or document was not given in response to, or in purported compliance with, an authorised person’s information requirement.\n(sec.239-ssec.1) A person must not give an authorised person information, or a document containing information, that the person knows is false or misleading in a material particular. Maximum penalty—50 penalty units.\n(sec.239-ssec.2) Subsection (1) applies even if the information or document was not given in response to, or in purported compliance with, an authorised person’s information requirement.","sortOrder":308},{"sectionNumber":"sec.240","sectionType":"section","heading":"Obstructing authorised person","content":"### sec.240 Obstructing authorised person\n\nA person must not obstruct an authorised person, or someone helping an authorised person, exercising a power unless the person has a reasonable excuse.\nMaximum penalty—50 penalty units.\nIf a person has obstructed an authorised person, or someone helping an authorised person, and the authorised person decides to proceed with the exercise of the power, the authorised person must warn the person that—\nit is an offence to cause an obstruction unless the person has a reasonable excuse; and\nthe authorised person considers the person’s conduct an obstruction.\nIn this section—\nobstruct includes assault, hinder, resist, attempt to obstruct and threaten to obstruct.\n(sec.240-ssec.1) A person must not obstruct an authorised person, or someone helping an authorised person, exercising a power unless the person has a reasonable excuse. Maximum penalty—50 penalty units.\n(sec.240-ssec.2) If a person has obstructed an authorised person, or someone helping an authorised person, and the authorised person decides to proceed with the exercise of the power, the authorised person must warn the person that— it is an offence to cause an obstruction unless the person has a reasonable excuse; and the authorised person considers the person’s conduct an obstruction.\n(sec.240-ssec.3) In this section— obstruct includes assault, hinder, resist, attempt to obstruct and threaten to obstruct.\n- (a) it is an offence to cause an obstruction unless the person has a reasonable excuse; and\n- (b) the authorised person considers the person’s conduct an obstruction.","sortOrder":309},{"sectionNumber":"sec.241","sectionType":"section","heading":"Impersonating authorised person","content":"### sec.241 Impersonating authorised person\n\nA person must not pretend to be an authorised person.\nMaximum penalty—50 penalty units.","sortOrder":310},{"sectionNumber":"ch.8-pt.4-div.4","sectionType":"division","heading":"Other provisions","content":"## Other provisions","sortOrder":311},{"sectionNumber":"sec.242","sectionType":"section","heading":"Derivative use immunity for individual complying with requirement by authorised person","content":"### sec.242 Derivative use immunity for individual complying with requirement by authorised person\n\nThis section applies if an individual of whom an authorised person’s information requirement has been made complies with the requirement by giving an authorised person a document or information.\nDisclosed incriminating evidence is not admissible in evidence against the individual in a civil or criminal proceeding.\nSubsection (2) does not apply to a proceeding for an offence for which the falsity or misleading nature of the evidence is relevant.\nIn this section—\ndisclosed incriminating evidence means evidence of, or evidence directly or indirectly derived from, the document or information that might tend to incriminate the individual.\n(sec.242-ssec.1) This section applies if an individual of whom an authorised person’s information requirement has been made complies with the requirement by giving an authorised person a document or information.\n(sec.242-ssec.2) Disclosed incriminating evidence is not admissible in evidence against the individual in a civil or criminal proceeding.\n(sec.242-ssec.3) Subsection (2) does not apply to a proceeding for an offence for which the falsity or misleading nature of the evidence is relevant.\n(sec.242-ssec.4) In this section— disclosed incriminating evidence means evidence of, or evidence directly or indirectly derived from, the document or information that might tend to incriminate the individual.","sortOrder":312},{"sectionNumber":"ch.9-pt.1","sectionType":"part","heading":"Access by valuer-general to information","content":"# Access by valuer-general to information","sortOrder":313},{"sectionNumber":"sec.243","sectionType":"section","heading":"Giving State government information to valuer-general","content":"### sec.243 Giving State government information to valuer-general\n\nThe following entities must give the valuer-general any information relating to the performance of their functions that the valuer-general requires—\nthe State revenue commissioner;\nthe land registrar;\nthe registrar of the Supreme Court;\nevery public service officer.\nThe information must be given at the time and in the way required by the valuer-general.\n(sec.243-ssec.1) The following entities must give the valuer-general any information relating to the performance of their functions that the valuer-general requires— the State revenue commissioner; the land registrar; the registrar of the Supreme Court; every public service officer.\n(sec.243-ssec.2) The information must be given at the time and in the way required by the valuer-general.\n- (a) the State revenue commissioner;\n- (b) the land registrar;\n- (c) the registrar of the Supreme Court;\n- (d) every public service officer.","sortOrder":314},{"sectionNumber":"sec.244","sectionType":"section","heading":"Giving local government information to valuer-general","content":"### sec.244 Giving local government information to valuer-general\n\nA local government and a local government officer must allow the valuer-general to take, for the valuer-general’s information, a copy of, or extract from, a valuation-related document of the local government.\nA local government must, if the valuer-general asks, give the valuer-general a copy, or extracts, of its valuation-related documents.\nA local government must give the valuer-general—\nwithin 1 month after auctioning land for unpaid rates, whether or not the land was sold—information about the sale or proposed sale; and\ninformation about all lands it acquires or disposes of.\nIn this section—\nvaluation-related document , of a local government, means a rate-book, or document of the local government relating to valuations.\n(sec.244-ssec.1) A local government and a local government officer must allow the valuer-general to take, for the valuer-general’s information, a copy of, or extract from, a valuation-related document of the local government.\n(sec.244-ssec.2) A local government must, if the valuer-general asks, give the valuer-general a copy, or extracts, of its valuation-related documents.\n(sec.244-ssec.3) A local government must give the valuer-general— within 1 month after auctioning land for unpaid rates, whether or not the land was sold—information about the sale or proposed sale; and information about all lands it acquires or disposes of.\n(sec.244-ssec.4) In this section— valuation-related document , of a local government, means a rate-book, or document of the local government relating to valuations.\n- (a) within 1 month after auctioning land for unpaid rates, whether or not the land was sold—information about the sale or proposed sale; and\n- (b) information about all lands it acquires or disposes of.","sortOrder":315},{"sectionNumber":"ch.9-pt.2","sectionType":"part","heading":"Notice of changes concerning land","content":"# Notice of changes concerning land","sortOrder":316},{"sectionNumber":"sec.245","sectionType":"section","heading":"Notice of change of ownership","content":"### sec.245 Notice of change of ownership\n\nIf a person acquires or disposes of land, the person must give the valuer-general notice in the combined form about the acquisition or disposal within 30 days.\nMaximum penalty—50 penalty units.\nIn this section—\ncombined form means an approved form giving information required under the following—\nthis section;\nthe Foreign Ownership of Land Register Act 1988 ;\nthe Land Tax Act ;\nthe local government legislation;\nthe Duties Act 2001 ;\nthe Water Act 2000 .\n(sec.245-ssec.1) If a person acquires or disposes of land, the person must give the valuer-general notice in the combined form about the acquisition or disposal within 30 days. Maximum penalty—50 penalty units.\n(sec.245-ssec.2) In this section— combined form means an approved form giving information required under the following— this section; the Foreign Ownership of Land Register Act 1988 ; the Land Tax Act ; the local government legislation; the Duties Act 2001 ; the Water Act 2000 .\n- (a) this section;\n- (b) the Foreign Ownership of Land Register Act 1988 ;\n- (c) the Land Tax Act ;\n- (d) the local government legislation;\n- (e) the Duties Act 2001 ;\n- (f) the Water Act 2000 .","sortOrder":317},{"sectionNumber":"sec.246","sectionType":"section","heading":"Requirement to fix defective ownership change notice","content":"### sec.246 Requirement to fix defective ownership change notice\n\nThis section applies if—\na person has given, or purported to give, the valuer-general an ownership change notice; and\nthe valuer-general considers the notice is wrong, incomplete or defective (the defect ).\nThe valuer-general may require the person to fix the defect within a stated reasonable period.\nThe requirement must state what the defect is.\nThe person must comply with the requirement.\nMaximum penalty for subsection (4) —50 penalty units.\n(sec.246-ssec.1) This section applies if— a person has given, or purported to give, the valuer-general an ownership change notice; and the valuer-general considers the notice is wrong, incomplete or defective (the defect ).\n(sec.246-ssec.2) The valuer-general may require the person to fix the defect within a stated reasonable period.\n(sec.246-ssec.3) The requirement must state what the defect is.\n(sec.246-ssec.4) The person must comply with the requirement. Maximum penalty for subsection (4) —50 penalty units.\n- (a) a person has given, or purported to give, the valuer-general an ownership change notice; and\n- (b) the valuer-general considers the notice is wrong, incomplete or defective (the defect ).","sortOrder":318},{"sectionNumber":"ch.9-pt.3","sectionType":"part","heading":"General service provisions","content":"# General service provisions","sortOrder":319},{"sectionNumber":"sec.247","sectionType":"section","heading":"General address for service","content":"### sec.247 General address for service\n\nThe valuer-general may serve a notice or other document on anyone for a purpose under this Act by serving it on the person’s address for service.\nFor subsection (1) , a person’s address for service is taken to be the person’s address for service last notified to the valuer-general.\nIf an address for service is given for more than 1 person, the valuer-general may give notice to all of them at that address.\nSubsection (5) applies if—\na person has not given the valuer-general an address for service; or\nthe following apply for a person—\na person has given the valuer-general an address for service;\nthe valuer-general’s records show that the person’s address has changed;\nthe person has not given the valuer-general notice of the change.\nThe person’s electronic or other address as stated in any document in the valuer-general’s custody is taken to be the person’s address for service.\nThis section applies subject to section 153 .\ns 247 amd 2013 No. 23 s 352 sch 1 pt 1 ; 2013 No. 23 s 147\n(sec.247-ssec.1) The valuer-general may serve a notice or other document on anyone for a purpose under this Act by serving it on the person’s address for service.\n(sec.247-ssec.2) For subsection (1) , a person’s address for service is taken to be the person’s address for service last notified to the valuer-general.\n(sec.247-ssec.3) If an address for service is given for more than 1 person, the valuer-general may give notice to all of them at that address.\n(sec.247-ssec.4) Subsection (5) applies if— a person has not given the valuer-general an address for service; or the following apply for a person— a person has given the valuer-general an address for service; the valuer-general’s records show that the person’s address has changed; the person has not given the valuer-general notice of the change.\n(sec.247-ssec.5) The person’s electronic or other address as stated in any document in the valuer-general’s custody is taken to be the person’s address for service.\n(sec.247-ssec.6) This section applies subject to section 153 .\n- (a) a person has not given the valuer-general an address for service; or\n- (b) the following apply for a person— (i) a person has given the valuer-general an address for service; (ii) the valuer-general’s records show that the person’s address has changed; (iii) the person has not given the valuer-general notice of the change.\n- (i) a person has given the valuer-general an address for service;\n- (ii) the valuer-general’s records show that the person’s address has changed;\n- (iii) the person has not given the valuer-general notice of the change.\n- (i) a person has given the valuer-general an address for service;\n- (ii) the valuer-general’s records show that the person’s address has changed;\n- (iii) the person has not given the valuer-general notice of the change.","sortOrder":320},{"sectionNumber":"sec.247A","sectionType":"section","heading":"Electronic service","content":"### sec.247A Electronic service\n\nThis section applies if—\nthe valuer-general wishes to serve a notice or other document on a person for a purpose under this Act; and\nthe person’s address for service is an electronic address.\nThe valuer-general may serve the document on the person by electronically transmitting to the electronic address—\nthe document; or\na message stating the document is available for the person to view by opening a stated hyperlink.\nFor subsection (2) (b) , the person is taken to have been served with the document if it was able to be viewed at the location accessed by opening the hyperlink—\nwhen the communication was transmitted (the sending time ); and\nfor a period after the sending time that, in all the circumstances, was reasonable to allow the person to open the hyperlink and read or copy the document.\nSubsection (3) applies whether or not the person opened the hyperlink.\nThis section does not limit the Acts Interpretation Act 1954 , section 39 or the Electronic Transactions (Queensland) Act 2001 .\ns 247A ins 2013 No. 23 s 148\n(sec.247A-ssec.1) This section applies if— the valuer-general wishes to serve a notice or other document on a person for a purpose under this Act; and the person’s address for service is an electronic address.\n(sec.247A-ssec.2) The valuer-general may serve the document on the person by electronically transmitting to the electronic address— the document; or a message stating the document is available for the person to view by opening a stated hyperlink.\n(sec.247A-ssec.3) For subsection (2) (b) , the person is taken to have been served with the document if it was able to be viewed at the location accessed by opening the hyperlink— when the communication was transmitted (the sending time ); and for a period after the sending time that, in all the circumstances, was reasonable to allow the person to open the hyperlink and read or copy the document.\n(sec.247A-ssec.4) Subsection (3) applies whether or not the person opened the hyperlink.\n(sec.247A-ssec.5) This section does not limit the Acts Interpretation Act 1954 , section 39 or the Electronic Transactions (Queensland) Act 2001 .\n- (a) the valuer-general wishes to serve a notice or other document on a person for a purpose under this Act; and\n- (b) the person’s address for service is an electronic address.\n- (a) the document; or\n- (b) a message stating the document is available for the person to view by opening a stated hyperlink.\n- (a) when the communication was transmitted (the sending time ); and\n- (b) for a period after the sending time that, in all the circumstances, was reasonable to allow the person to open the hyperlink and read or copy the document.","sortOrder":321},{"sectionNumber":"sec.248","sectionType":"section","heading":"Substituted service","content":"### sec.248 Substituted service\n\nThis section applies if the valuer-general wishes to give an owner of land or other person a notice or other document relating to this Act and—\nthe valuer-general’s records show that the person—\nis absent from the State; and\ndoes not have an attorney or agent in the State to whom the notice or document may be given; or\nthe person can not, after reasonable inquiry, be found.\nThe notice or document may be given to the person by—\nposting it to the person at the address of the land to which it relates; or\nplacing it on a conspicuous part of the land to which it relates; or\npublishing a copy of it in the gazette.\ns 248 amd 2013 No. 23 s 146\n(sec.248-ssec.1) This section applies if the valuer-general wishes to give an owner of land or other person a notice or other document relating to this Act and— the valuer-general’s records show that the person— is absent from the State; and does not have an attorney or agent in the State to whom the notice or document may be given; or the person can not, after reasonable inquiry, be found.\n(sec.248-ssec.2) The notice or document may be given to the person by— posting it to the person at the address of the land to which it relates; or placing it on a conspicuous part of the land to which it relates; or publishing a copy of it in the gazette.\n- (a) the valuer-general’s records show that the person— (i) is absent from the State; and (ii) does not have an attorney or agent in the State to whom the notice or document may be given; or\n- (i) is absent from the State; and\n- (ii) does not have an attorney or agent in the State to whom the notice or document may be given; or\n- (b) the person can not, after reasonable inquiry, be found.\n- (i) is absent from the State; and\n- (ii) does not have an attorney or agent in the State to whom the notice or document may be given; or\n- (a) posting it to the person at the address of the land to which it relates; or\n- (b) placing it on a conspicuous part of the land to which it relates; or\n- (c) publishing a copy of it in the gazette.","sortOrder":322},{"sectionNumber":"ch.9-pt.4","sectionType":"part","heading":"Legal provisions","content":"# Legal provisions","sortOrder":323},{"sectionNumber":"ch.9-pt.4-div.1","sectionType":"division","heading":"Proceedings","content":"## Proceedings","sortOrder":324},{"sectionNumber":"sec.249","sectionType":"section","heading":"Offence to give valuer-general false or misleading information","content":"### sec.249 Offence to give valuer-general false or misleading information\n\nA person must not give the valuer-general information relating to the administration of this Act that the person knows is false or misleading in a material particular.\nMaximum penalty—50 penalty units.\nFor subsection (1) , it does not matter whether the information is given orally or in a document.\nA proceeding for an offence against subsection (1) must start within 1 year after the commission of the offence or its commission comes to the valuer-general’s knowledge, whichever is the later.\n(sec.249-ssec.1) A person must not give the valuer-general information relating to the administration of this Act that the person knows is false or misleading in a material particular. Maximum penalty—50 penalty units.\n(sec.249-ssec.2) For subsection (1) , it does not matter whether the information is given orally or in a document.\n(sec.249-ssec.3) A proceeding for an offence against subsection (1) must start within 1 year after the commission of the offence or its commission comes to the valuer-general’s knowledge, whichever is the later.","sortOrder":325},{"sectionNumber":"sec.250","sectionType":"section","heading":"Offences under Act are summary","content":"### sec.250 Offences under Act are summary\n\nAn offence against this Act is a summary offence.","sortOrder":326},{"sectionNumber":"ch.9-pt.4-div.2","sectionType":"division","heading":"Evidentiary provisions","content":"## Evidentiary provisions","sortOrder":327},{"sectionNumber":"sec.251","sectionType":"section","heading":"Application of div 2","content":"### sec.251 Application of div 2\n\nThis division applies to a proceeding under or relating to this Act.","sortOrder":328},{"sectionNumber":"sec.252","sectionType":"section","heading":"Valuer-general’s appointment and authority","content":"### sec.252 Valuer-general’s appointment and authority\n\nThe following must be presumed unless a party to the proceeding, by reasonable notice, requires proof of it—\na person’s appointment as the valuer-general;\nthe valuer-general’s power to do anything under an Act;\nthat a document bearing the valuer-general’s written, printed or stamped name was made with the valuer-general’s authority.\nJudicial notice must be taken of the name and signature of a person who is or was the valuer-general.\nA document is taken to be signed by the valuer-general if it bears the valuer-general’s written, printed or stamped signature instead of the valuer-general’s signature.\nSubsection (3) does not apply if the valuer-general’s name was written, printed or stamped on the document without the valuer-general’s authority.\n(sec.252-ssec.1) The following must be presumed unless a party to the proceeding, by reasonable notice, requires proof of it— a person’s appointment as the valuer-general; the valuer-general’s power to do anything under an Act; that a document bearing the valuer-general’s written, printed or stamped name was made with the valuer-general’s authority.\n(sec.252-ssec.2) Judicial notice must be taken of the name and signature of a person who is or was the valuer-general.\n(sec.252-ssec.3) A document is taken to be signed by the valuer-general if it bears the valuer-general’s written, printed or stamped signature instead of the valuer-general’s signature.\n(sec.252-ssec.4) Subsection (3) does not apply if the valuer-general’s name was written, printed or stamped on the document without the valuer-general’s authority.\n- (a) a person’s appointment as the valuer-general;\n- (b) the valuer-general’s power to do anything under an Act;\n- (c) that a document bearing the valuer-general’s written, printed or stamped name was made with the valuer-general’s authority.","sortOrder":329},{"sectionNumber":"sec.253","sectionType":"section","heading":"Certified map or plan","content":"### sec.253 Certified map or plan\n\nA valuer-general’s certificate stating that a document is a copy of a map or plan purporting to be made or issued by a department or local government, is evidence of the matters stated or outlined on the map or plan.","sortOrder":330},{"sectionNumber":"sec.254","sectionType":"section","heading":"Valuation notices","content":"### sec.254 Valuation notices\n\nA valuer-general’s certificate stating that it is a copy of a valuation notice is evidence of the matters stated on the notice.","sortOrder":331},{"sectionNumber":"sec.255","sectionType":"section","heading":"Publication and availability of valuation roll information","content":"### sec.255 Publication and availability of valuation roll information\n\nA valuer-general’s certificate stating any of the following matters is evidence of the matter—\nthat on a stated day the valuer-general gave public notice under section 78 about stated unprotected valuation roll information;\nthat on a stated day, or during a stated period, unprotected valuation roll information about an annual valuation was publicly available under section 76 ;\nthat on a stated day, or during a stated period, a stated notice was published on the department’s website;\nthat on a stated day, or during a stated period, a stated notice was published in a newspaper circulating in the area to which the notice related.\n- (a) that on a stated day the valuer-general gave public notice under section 78 about stated unprotected valuation roll information;\n- (b) that on a stated day, or during a stated period, unprotected valuation roll information about an annual valuation was publicly available under section 76 ;\n- (c) that on a stated day, or during a stated period, a stated notice was published on the department’s website;\n- (d) that on a stated day, or during a stated period, a stated notice was published in a newspaper circulating in the area to which the notice related.","sortOrder":332},{"sectionNumber":"sec.256","sectionType":"section","heading":"Particular evidentiary provisions for valuation appeals","content":"### sec.256 Particular evidentiary provisions for valuation appeals\n\nThis section applies for a valuation appeal.\nHowever, this section does not limit the application of any other provision of this division to a valuation appeal.\nA valuer-general’s certificate stating the amount of the value of site improvements or non-site improvements concerning the objector’s land is—\nevidence of the value of the site improvements, non-site improvements or of all of the improvements; and\nsufficient evidence of that value in the absence of any other evidence enabling the Land Court to conclude another amount should be decided to be the value.\nA valuer-general’s certificate stating a document was received by the valuer-general from the appellant during the course of the objection is evidence of the contents of the document and any opinions contained in it.\n(sec.256-ssec.1) This section applies for a valuation appeal.\n(sec.256-ssec.2) However, this section does not limit the application of any other provision of this division to a valuation appeal.\n(sec.256-ssec.3) A valuer-general’s certificate stating the amount of the value of site improvements or non-site improvements concerning the objector’s land is— evidence of the value of the site improvements, non-site improvements or of all of the improvements; and sufficient evidence of that value in the absence of any other evidence enabling the Land Court to conclude another amount should be decided to be the value.\n(sec.256-ssec.4) A valuer-general’s certificate stating a document was received by the valuer-general from the appellant during the course of the objection is evidence of the contents of the document and any opinions contained in it.\n- (a) evidence of the value of the site improvements, non-site improvements or of all of the improvements; and\n- (b) sufficient evidence of that value in the absence of any other evidence enabling the Land Court to conclude another amount should be decided to be the value.","sortOrder":333},{"sectionNumber":"sec.257","sectionType":"section","heading":"Other evidentiary provisions","content":"### sec.257 Other evidentiary provisions\n\nA valuer-general’s certificate stating any of the following matters is evidence of the matter—\nthat a stated document of any of the following types is a document given, issued, kept or made under this Act—\na valuation notice;\nan objection decision;\nan appointment, approval or decision;\na direction, notice or requirement;\na valuation roll;\na report;\nanother record;\nthat a stated document is another document kept under this Act;\nthat a stated document is a copy of, or an extract from or part of, a document mentioned in paragraph (a) or (b) ;\nthat a copy of a stated document signed by an owner of land was given to the valuer-general;\nthat a stated document is a true copy of valuation roll information for particular land on a stated day;\nthat the valuer-general was given stated information under chapter 3 , part 4 for an objection;\nthat on a stated day—\na stated person was given a stated correction notice, lapsing notice, decision, information requirement, direction or notice under this Act; or\na stated requirement under this Act was made of a stated person;\nthat a stated amount is payable under this Act by a stated person and has not been paid;\nthe following for a person—\nthe person has given the valuer-general a stated address for service;\nthe valuer-general’s records show that the person’s address has changed;\nthe person has not given the valuer-general notice of the change.\n- (a) that a stated document of any of the following types is a document given, issued, kept or made under this Act— (i) a valuation notice; (ii) an objection decision; (iii) an appointment, approval or decision; (iv) a direction, notice or requirement; (v) a valuation roll; (vi) a report; (vii) another record;\n- (i) a valuation notice;\n- (ii) an objection decision;\n- (iii) an appointment, approval or decision;\n- (iv) a direction, notice or requirement;\n- (v) a valuation roll;\n- (vi) a report;\n- (vii) another record;\n- (b) that a stated document is another document kept under this Act;\n- (c) that a stated document is a copy of, or an extract from or part of, a document mentioned in paragraph (a) or (b) ;\n- (d) that a copy of a stated document signed by an owner of land was given to the valuer-general;\n- (e) that a stated document is a true copy of valuation roll information for particular land on a stated day;\n- (f) that the valuer-general was given stated information under chapter 3 , part 4 for an objection;\n- (g) that on a stated day— (i) a stated person was given a stated correction notice, lapsing notice, decision, information requirement, direction or notice under this Act; or (ii) a stated requirement under this Act was made of a stated person;\n- (i) a stated person was given a stated correction notice, lapsing notice, decision, information requirement, direction or notice under this Act; or\n- (ii) a stated requirement under this Act was made of a stated person;\n- (h) that a stated amount is payable under this Act by a stated person and has not been paid;\n- (i) the following for a person— (i) the person has given the valuer-general a stated address for service; (ii) the valuer-general’s records show that the person’s address has changed; (iii) the person has not given the valuer-general notice of the change.\n- (i) the person has given the valuer-general a stated address for service;\n- (ii) the valuer-general’s records show that the person’s address has changed;\n- (iii) the person has not given the valuer-general notice of the change.\n- (i) a valuation notice;\n- (ii) an objection decision;\n- (iii) an appointment, approval or decision;\n- (iv) a direction, notice or requirement;\n- (v) a valuation roll;\n- (vi) a report;\n- (vii) another record;\n- (i) a stated person was given a stated correction notice, lapsing notice, decision, information requirement, direction or notice under this Act; or\n- (ii) a stated requirement under this Act was made of a stated person;\n- (i) the person has given the valuer-general a stated address for service;\n- (ii) the valuer-general’s records show that the person’s address has changed;\n- (iii) the person has not given the valuer-general notice of the change.","sortOrder":334},{"sectionNumber":"ch.9-pt.5","sectionType":"part","heading":"Recording of site improvement deductions","content":"# Recording of site improvement deductions","sortOrder":335},{"sectionNumber":"sec.258","sectionType":"section","heading":"Recording of site improvement deduction in land register","content":"### sec.258 Recording of site improvement deduction in land register\n\nThis section applies if an owner of land is granted a site improvement deduction for the land.\nThe valuer-general may give the land registrar a notice asking the land registrar to keep a record that—\na site improvement deduction applies to the land; and\nif ownership of the land changes, its value will change because site improvement deductions can no longer be deducted from its value.\nOn receiving the notice, the land registrar must keep the record so that a search of a register kept by the land registrar will show the record.\nNo fee is payable for the recording of anything under subsection (3) .\n(sec.258-ssec.1) This section applies if an owner of land is granted a site improvement deduction for the land.\n(sec.258-ssec.2) The valuer-general may give the land registrar a notice asking the land registrar to keep a record that— a site improvement deduction applies to the land; and if ownership of the land changes, its value will change because site improvement deductions can no longer be deducted from its value.\n(sec.258-ssec.3) On receiving the notice, the land registrar must keep the record so that a search of a register kept by the land registrar will show the record.\n(sec.258-ssec.4) No fee is payable for the recording of anything under subsection (3) .\n- (a) a site improvement deduction applies to the land; and\n- (b) if ownership of the land changes, its value will change because site improvement deductions can no longer be deducted from its value.","sortOrder":336},{"sectionNumber":"sec.259","sectionType":"section","heading":"Removing record","content":"### sec.259 Removing record\n\nThe valuer-general may give the land registrar a notice asking the land registrar to remove a record mentioned in section 258 from a register kept by the registrar.\nAs soon as practicable after receiving the notice, the land registrar must remove the record from the register.\nNo fee is payable for the removal.\nThe record may not be removed other than under this section.\n(sec.259-ssec.1) The valuer-general may give the land registrar a notice asking the land registrar to remove a record mentioned in section 258 from a register kept by the registrar.\n(sec.259-ssec.2) As soon as practicable after receiving the notice, the land registrar must remove the record from the register.\n(sec.259-ssec.3) No fee is payable for the removal.\n(sec.259-ssec.4) The record may not be removed other than under this section.","sortOrder":337},{"sectionNumber":"ch.9-pt.6","sectionType":"part","heading":"Other provisions","content":"# Other provisions","sortOrder":338},{"sectionNumber":"sec.260","sectionType":"section","heading":"Confidentiality of information","content":"### sec.260 Confidentiality of information\n\nThis section applies to a person if—\nthe person is or has been a public service employee; and\nin that capacity, the person has or had access to, or custody of, any of the following (the designated information )—\nprotected information;\ninformation given in response to an authorised person’s information requirement;\ninformation given to the valuer-general that is not publicly available.\nThe person must not—\nmake a record of the designated information; or\nwhether directly or indirectly, divulge or communicate the designated information; or\nuse the designated information to benefit any person.\nMaximum penalty—50 penalty units.\nHowever, subsection (2) does not apply if the record is made, or the designated information is divulged, communicated or used—\nto the extent necessary to perform the person’s functions under or relating to this Act; or\nwith the consent of the relevant protected person or the person that gave the information; or\nas required or permitted by law.\n(sec.260-ssec.1) This section applies to a person if— the person is or has been a public service employee; and in that capacity, the person has or had access to, or custody of, any of the following (the designated information )— protected information; information given in response to an authorised person’s information requirement; information given to the valuer-general that is not publicly available.\n(sec.260-ssec.2) The person must not— make a record of the designated information; or whether directly or indirectly, divulge or communicate the designated information; or use the designated information to benefit any person. Maximum penalty—50 penalty units.\n(sec.260-ssec.3) However, subsection (2) does not apply if the record is made, or the designated information is divulged, communicated or used— to the extent necessary to perform the person’s functions under or relating to this Act; or with the consent of the relevant protected person or the person that gave the information; or as required or permitted by law.\n- (a) the person is or has been a public service employee; and\n- (b) in that capacity, the person has or had access to, or custody of, any of the following (the designated information )— (i) protected information; (ii) information given in response to an authorised person’s information requirement; (iii) information given to the valuer-general that is not publicly available.\n- (i) protected information;\n- (ii) information given in response to an authorised person’s information requirement;\n- (iii) information given to the valuer-general that is not publicly available.\n- (i) protected information;\n- (ii) information given in response to an authorised person’s information requirement;\n- (iii) information given to the valuer-general that is not publicly available.\n- (a) make a record of the designated information; or\n- (b) whether directly or indirectly, divulge or communicate the designated information; or\n- (c) use the designated information to benefit any person.\n- (a) to the extent necessary to perform the person’s functions under or relating to this Act; or\n- (b) with the consent of the relevant protected person or the person that gave the information; or\n- (c) as required or permitted by law.","sortOrder":339},{"sectionNumber":"sec.261","sectionType":"section","heading":"Publication of particular public notices on department’s website","content":"### sec.261 Publication of particular public notices on department’s website\n\nThis section applies if an official is required under this Act to give a public notice unless the notice is a gazette notice.\nThis section applies even if this Act provides for a particular way in which the notice must be given.\nThe official must publish the notice on the department’s website for a total of at least 10 business days.\nThe 10 business days may be, but need not necessarily be, consecutive.\nSubsection (3) does not prevent the official from also giving the notice in another way the official considers appropriate.\nIn deciding to give the notice in another way, the official must consider the target audience for the notice.\nIn this section—\ngive , for a notice, includes advertise it.\nnotice includes an advertisement.\nofficial means—\nthe Minister; or\nthe valuer-general; or\na person performing functions or exercising powers under this Act for the Minister or the valuer-general.\npublic notice means a notice of a public nature that is not required to be given to, or intended for, a particular person or group of persons only.\n(sec.261-ssec.1) This section applies if an official is required under this Act to give a public notice unless the notice is a gazette notice.\n(sec.261-ssec.2) This section applies even if this Act provides for a particular way in which the notice must be given.\n(sec.261-ssec.3) The official must publish the notice on the department’s website for a total of at least 10 business days.\n(sec.261-ssec.4) The 10 business days may be, but need not necessarily be, consecutive.\n(sec.261-ssec.5) Subsection (3) does not prevent the official from also giving the notice in another way the official considers appropriate.\n(sec.261-ssec.6) In deciding to give the notice in another way, the official must consider the target audience for the notice.\n(sec.261-ssec.7) In this section— give , for a notice, includes advertise it. notice includes an advertisement. official means— the Minister; or the valuer-general; or a person performing functions or exercising powers under this Act for the Minister or the valuer-general. public notice means a notice of a public nature that is not required to be given to, or intended for, a particular person or group of persons only.\n- (a) the Minister; or\n- (b) the valuer-general; or\n- (c) a person performing functions or exercising powers under this Act for the Minister or the valuer-general.","sortOrder":340},{"sectionNumber":"sec.262","sectionType":"section","heading":"Limited application of Act to particular land","content":"### sec.262 Limited application of Act to particular land\n\nThis Act does not apply to an indigenous local government area until 30 June 2016.\nDespite subsection (1) , on or before 30 June 2016, the valuer-general may do all things necessary or convenient to be done for the purposes of—\napplying this Act to an indigenous local government area on and after 30 June 2016; and\ncomplying with a requirement of the Act that takes effect on and after 30 June 2016.\nIn this section—\nindigenous local government area means land in the area of an indigenous local government under the Local Government Act 2009 .\ns 262 prev s 262 om 2013 No. 23 s 352 sch 1 pt 1\npres s 262 ins 2014 No. 45 s 64\n(sec.262-ssec.1) This Act does not apply to an indigenous local government area until 30 June 2016.\n(sec.262-ssec.2) Despite subsection (1) , on or before 30 June 2016, the valuer-general may do all things necessary or convenient to be done for the purposes of— applying this Act to an indigenous local government area on and after 30 June 2016; and complying with a requirement of the Act that takes effect on and after 30 June 2016.\n(sec.262-ssec.3) In this section— indigenous local government area means land in the area of an indigenous local government under the Local Government Act 2009 .\n- (a) applying this Act to an indigenous local government area on and after 30 June 2016; and\n- (b) complying with a requirement of the Act that takes effect on and after 30 June 2016.","sortOrder":341},{"sectionNumber":"sec.263","sectionType":"section","heading":"Application of provisions","content":"### sec.263 Application of provisions\n\nIf a provision of this Act applies another provision of this Act for a purpose, for that purpose the other provision applies with necessary changes.","sortOrder":342},{"sectionNumber":"sec.264","sectionType":"section","heading":"Approved forms","content":"### sec.264 Approved forms\n\nThe valuer-general may approve forms for use under this Act.\nA form approved for use under this Act may be combined with, or used together with, an approved form under another Act.\n(sec.264-ssec.1) The valuer-general may approve forms for use under this Act.\n(sec.264-ssec.2) A form approved for use under this Act may be combined with, or used together with, an approved form under another Act.","sortOrder":343},{"sectionNumber":"sec.265","sectionType":"section","heading":"Regulation-making power","content":"### sec.265 Regulation-making power\n\nThe Governor in Council may make regulations under this Act.\nA regulation may—\nbe made about any of the following—\nthe functions and powers of valuers;\nthe form of the valuation roll;\nthe fees payable under this Act; and\nprovide for a maximum penalty of not more than 20 penalty units for contravention of the regulation.\nSubsections (4) to (6) apply if any matter required under this Act to be done or made within a particular period (the required period ) can not be, or is not, so done or made.\nA regulation may fix a further or other period (the fixed period ) for making or doing the matter.\nHowever the regulation may be made only because of unusual circumstances or because a strict application of the required period would lead to a harsh or unjust result.\nSubsection (4) applies whether or not the required period has ended.\nA matter done or made within the fixed period is as valid as if it had been done or made within the required period.\nIn this section—\nmatter includes an act or thing.\n(sec.265-ssec.1) The Governor in Council may make regulations under this Act.\n(sec.265-ssec.2) A regulation may— be made about any of the following— the functions and powers of valuers; the form of the valuation roll; the fees payable under this Act; and provide for a maximum penalty of not more than 20 penalty units for contravention of the regulation.\n(sec.265-ssec.3) Subsections (4) to (6) apply if any matter required under this Act to be done or made within a particular period (the required period ) can not be, or is not, so done or made.\n(sec.265-ssec.4) A regulation may fix a further or other period (the fixed period ) for making or doing the matter.\n(sec.265-ssec.5) However the regulation may be made only because of unusual circumstances or because a strict application of the required period would lead to a harsh or unjust result.\n(sec.265-ssec.6) Subsection (4) applies whether or not the required period has ended.\n(sec.265-ssec.7) A matter done or made within the fixed period is as valid as if it had been done or made within the required period.\n(sec.265-ssec.8) In this section— matter includes an act or thing.\n- (a) be made about any of the following— (i) the functions and powers of valuers; (ii) the form of the valuation roll; (iii) the fees payable under this Act; and\n- (i) the functions and powers of valuers;\n- (ii) the form of the valuation roll;\n- (iii) the fees payable under this Act; and\n- (b) provide for a maximum penalty of not more than 20 penalty units for contravention of the regulation.\n- (i) the functions and powers of valuers;\n- (ii) the form of the valuation roll;\n- (iii) the fees payable under this Act; and","sortOrder":344},{"sectionNumber":"ch.10-pt.1","sectionType":"part","heading":"Preliminary","content":"# Preliminary","sortOrder":345},{"sectionNumber":"sec.266","sectionType":"section","heading":"Definitions for ch 10","content":"### sec.266 Definitions for ch 10\n\nIn this chapter—\n2011 annual valuation —\nfor particular land, means the annual valuation of the land that takes effect on 30 June 2011; or\nfor a reference to valuations generally, means the annual valuations that take effect on 30 June 2011.\n2011 issue day means—\nif the day of issue for all 2011 annual valuations is the same—that day; or\notherwise—the last day of issue for any 2011 annual valuation.\n2011 unimproved-site value difference see section 274.\n2011 valuation-making day , for land, means the day on which the 2011 annual valuation of the land takes effect.\ncommencement means the commencement of this section.\ncorresponding new provision , for a former provision, means the provision or provisions of this Act that correspond, or substantially correspond, to the former provision.\nChapter 2, part 2, division 5, subdivision 2 (Exclusive use as a single dwelling house or for farming) is the corresponding new provision for former section 17.\ndocument includes an approved form.\nformer provision means a provision of the repealed Valuation Act.\noffset see section 274(2).\nsaved former provisions see section 268(1).\nsaved valuation see section 269(2).\nseparation direction see section 276(1).\n- (a) for particular land, means the annual valuation of the land that takes effect on 30 June 2011; or\n- (b) for a reference to valuations generally, means the annual valuations that take effect on 30 June 2011.\n- (a) if the day of issue for all 2011 annual valuations is the same—that day; or\n- (b) otherwise—the last day of issue for any 2011 annual valuation.","sortOrder":346},{"sectionNumber":"ch.10-pt.2","sectionType":"part","heading":"Repeal","content":"# Repeal","sortOrder":347},{"sectionNumber":"sec.267","sectionType":"section","heading":"Repeal of Valuation of Land Act 1944","content":"### sec.267 Repeal of Valuation of Land Act 1944\n\nThe Valuation of Land Act 1944 , 8 Geo 6 No. 3 is repealed.","sortOrder":348},{"sectionNumber":"ch.10-pt.3","sectionType":"part","heading":"Saving of repealed Valuation Act for particular purposes","content":"# Saving of repealed Valuation Act for particular purposes","sortOrder":349},{"sectionNumber":"sec.268","sectionType":"section","heading":"Operation and application of pt 3","content":"### sec.268 Operation and application of pt 3\n\nThis part continues in effect the operation of the repealed Valuation Act for particular purposes (the saved former provisions ).\nThis part—\napplies despite the repeal of the repealed Valuation Act; and\ndoes not limit the Acts Interpretation Act 1954 , section 20A ; and\nis subject to part 4.\nWhile the saved former provisions continue in force for a matter, this Act does not apply to the matter.\nSee, however, section 303 in relation to the application of this part.\ns 268 amd 2019 No. 17 s 66\n(sec.268-ssec.1) This part continues in effect the operation of the repealed Valuation Act for particular purposes (the saved former provisions ).\n(sec.268-ssec.2) This part— applies despite the repeal of the repealed Valuation Act; and does not limit the Acts Interpretation Act 1954 , section 20A ; and is subject to part 4.\n(sec.268-ssec.3) While the saved former provisions continue in force for a matter, this Act does not apply to the matter.\n- (a) applies despite the repeal of the repealed Valuation Act; and\n- (b) does not limit the Acts Interpretation Act 1954 , section 20A ; and\n- (c) is subject to part 4.","sortOrder":350},{"sectionNumber":"sec.269","sectionType":"section","heading":"Saving for particular valuations","content":"### sec.269 Saving for particular valuations\n\nThe repealed Valuation Act continues in effect for the making and issuing of a valuation if it has taken effect, or is to take effect or will take effect, before 30 June 2011.\nA valuation to which the repealed Valuation Act applies, or will apply, under subsection (1) is a saved valuation .\n(sec.269-ssec.1) The repealed Valuation Act continues in effect for the making and issuing of a valuation if it has taken effect, or is to take effect or will take effect, before 30 June 2011.\n(sec.269-ssec.2) A valuation to which the repealed Valuation Act applies, or will apply, under subsection (1) is a saved valuation .","sortOrder":351},{"sectionNumber":"sec.270","sectionType":"section","heading":"Continuance of purposes for which saved valuation may be used","content":"### sec.270 Continuance of purposes for which saved valuation may be used\n\nFormer section 72 continues to apply for a saved valuation.","sortOrder":352},{"sectionNumber":"sec.271","sectionType":"section","heading":"Objections and appeals for saved valuations","content":"### sec.271 Objections and appeals for saved valuations\n\nThis section provides for what Act applies to the making and deciding of objections and appeals relating to a saved valuation.\nIf the saved valuation is issued before the 2011 issue day, the repealed Valuation Act applies.\nOtherwise, this Act applies.\n(sec.271-ssec.1) This section provides for what Act applies to the making and deciding of objections and appeals relating to a saved valuation.\n(sec.271-ssec.2) If the saved valuation is issued before the 2011 issue day, the repealed Valuation Act applies.\n(sec.271-ssec.3) Otherwise, this Act applies.","sortOrder":353},{"sectionNumber":"sec.272","sectionType":"section","heading":"Declaratory provision for former ss 29A and 107","content":"### sec.272 Declaratory provision for former ss 29A and 107\n\nTo remove any doubt, it is declared that—\nan adjustment under former section 29A—\nis, and always has been, a valuation for former parts 6 and 6A; and\nis a saved valuation; and\nfor a saved valuation both before and after 30 June 2011, former sections 29A, 30 and 107 continue in effect according to their terms.\n- (a) an adjustment under former section 29A— (i) is, and always has been, a valuation for former parts 6 and 6A; and (ii) is a saved valuation; and\n- (i) is, and always has been, a valuation for former parts 6 and 6A; and\n- (ii) is a saved valuation; and\n- (b) for a saved valuation both before and after 30 June 2011, former sections 29A, 30 and 107 continue in effect according to their terms.\n- (i) is, and always has been, a valuation for former parts 6 and 6A; and\n- (ii) is a saved valuation; and","sortOrder":354},{"sectionNumber":"sec.273","sectionType":"section","heading":"Acts and omissions before commencement","content":"### sec.273 Acts and omissions before commencement\n\nThe repealed Valuation Act continues to apply to an act done or omission made for the repealed Act before the commencement.","sortOrder":355},{"sectionNumber":"ch.10-pt.4","sectionType":"part","heading":"Transitional provisions","content":"# Transitional provisions","sortOrder":356},{"sectionNumber":"ch.10-pt.4-div.1","sectionType":"division","heading":"Offset for change to particular site values for non-rural land","content":"## Offset for change to particular site values for non-rural land","sortOrder":357},{"sectionNumber":"sec.274","sectionType":"section","heading":"Offset for 2011 unimproved-site value difference","content":"### sec.274 Offset for 2011 unimproved-site value difference\n\nThis section applies to land if—\nimmediately before the 2011 valuation-making day, the land had an unimproved value under the repealed Valuation Act; and\non the 2011 valuation-making day, the land has a site value that is more than $1m greater than the unimproved value (the 2011 unimproved-site value difference ).\nDespite chapter 2, part 2, the land’s value for the following years is its site value reduced by the offset under section 275 (the offset )—\nthe year to which the 2011 annual valuation applies;\nthe years to which the annual valuations up until the 2023 annual valuation apply.\nSubsection (2) applies only while the same person who owned the land on the 2011 valuation-making day continues to be the owner of the land.\nA person does not cease to be the owner of land if the cessation is—\na transmission by death from the person to the person’s personal representative; or\na transfer from one joint tenant to another; or\na transfer by right of survivorship.\nIf the person ceases to be an owner of a part of the land, subsection (2) does not apply to that part.\nIn this section, a reference to cessation of ownership includes cessation because of—\nfor cessation in relation to part of the land—the compulsory acquisition of the part; or\nfor cessation in relation to all of the land—the compulsory acquisition of all of the land.\nFor this section, a person does not cease to be the owner of land while the person continues to be, whether jointly or severally, seised or possessed of or entitled to any estate or interest in the land.\n(sec.274-ssec.1) This section applies to land if— immediately before the 2011 valuation-making day, the land had an unimproved value under the repealed Valuation Act; and on the 2011 valuation-making day, the land has a site value that is more than $1m greater than the unimproved value (the 2011 unimproved-site value difference ).\n(sec.274-ssec.2) Despite chapter 2, part 2, the land’s value for the following years is its site value reduced by the offset under section 275 (the offset )— the year to which the 2011 annual valuation applies; the years to which the annual valuations up until the 2023 annual valuation apply.\n(sec.274-ssec.3) Subsection (2) applies only while the same person who owned the land on the 2011 valuation-making day continues to be the owner of the land.\n(sec.274-ssec.4) A person does not cease to be the owner of land if the cessation is— a transmission by death from the person to the person’s personal representative; or a transfer from one joint tenant to another; or a transfer by right of survivorship.\n(sec.274-ssec.5) If the person ceases to be an owner of a part of the land, subsection (2) does not apply to that part.\n(sec.274-ssec.6) In this section, a reference to cessation of ownership includes cessation because of— for cessation in relation to part of the land—the compulsory acquisition of the part; or for cessation in relation to all of the land—the compulsory acquisition of all of the land.\n(sec.274-ssec.7) For this section, a person does not cease to be the owner of land while the person continues to be, whether jointly or severally, seised or possessed of or entitled to any estate or interest in the land.\n- (a) immediately before the 2011 valuation-making day, the land had an unimproved value under the repealed Valuation Act; and\n- (b) on the 2011 valuation-making day, the land has a site value that is more than $1m greater than the unimproved value (the 2011 unimproved-site value difference ).\n- (a) the year to which the 2011 annual valuation applies;\n- (b) the years to which the annual valuations up until the 2023 annual valuation apply.\n- (a) a transmission by death from the person to the person’s personal representative; or\n- (b) a transfer from one joint tenant to another; or\n- (c) a transfer by right of survivorship.\n- (a) for cessation in relation to part of the land—the compulsory acquisition of the part; or\n- (b) for cessation in relation to all of the land—the compulsory acquisition of all of the land.","sortOrder":358},{"sectionNumber":"sec.275","sectionType":"section","heading":"Amount of offset","content":"### sec.275 Amount of offset\n\nThe amount of the offset for each year to which it applies is the 2011 unimproved-site value difference for the land, divided by 13, and multiplied by the following—\nfor the year to which the valuation effective on 30 June 2011 applies—12;\nfor the year to which the valuation effective on 30 June 2012 applies—11;\nfor the year to which the valuation effective on 30 June 2013 applies—10;\nfor the year to which the valuation effective on 30 June 2014 applies—9;\nfor the year to which the valuation effective on 30 June 2015 applies—8;\nfor the year to which the valuation effective on 30 June 2016 applies—7;\nfor the year to which the valuation effective on 30 June 2017 applies—6;\nfor the year to which the valuation effective on 30 June 2018 applies—5;\nfor the year to which the valuation effective on 30 June 2019 applies—4;\nfor the year to which the valuation effective on 30 June 2020 applies—3;\nfor the year to which the valuation effective on 30 June 2021 applies—2;\nfor the year to which the valuation effective on 30 June 2022 applies—1.\nA owns particular non-rural land on the 2011 valuation-making day and continues to own it at all relevant times. Immediately before the 2011 valuation-making day, the land’s unimproved value was $600,000 and its site value on the 2011 valuation-making day is $9m.\nThe amount of the offset is as follows—\nDate of effect of annual valuation\nCalculation\nAmount of offset\n30 June 2011\n$7,753,846.15\n30 June 2012\n$7,107,692.31\n30 June 2013\n$6,461,538.46\n30 June 2014\n$5,815,384.62\n30 June 2015\n$5,169,230.77\n30 June 2016\n$4,523,076.92\n30 June 2017\n$3,876,923.08\n30 June 2018\n$3,230,769.23\n30 June 2019\n$2,584,615.38\n30 June 2020\n$1,938,461.54\n30 June 2021\n$1,292,307.69\n30 June 2022\n$646,153.85\n30 June 2023\nnil\nno offset\n- (a) for the year to which the valuation effective on 30 June 2011 applies—12;\n- (b) for the year to which the valuation effective on 30 June 2012 applies—11;\n- (c) for the year to which the valuation effective on 30 June 2013 applies—10;\n- (d) for the year to which the valuation effective on 30 June 2014 applies—9;\n- (e) for the year to which the valuation effective on 30 June 2015 applies—8;\n- (f) for the year to which the valuation effective on 30 June 2016 applies—7;\n- (g) for the year to which the valuation effective on 30 June 2017 applies—6;\n- (h) for the year to which the valuation effective on 30 June 2018 applies—5;\n- (i) for the year to which the valuation effective on 30 June 2019 applies—4;\n- (j) for the year to which the valuation effective on 30 June 2020 applies—3;\n- (k) for the year to which the valuation effective on 30 June 2021 applies—2;\n- (l) for the year to which the valuation effective on 30 June 2022 applies—1.","sortOrder":359},{"sectionNumber":"sec.276","sectionType":"section","heading":"Application of sdiv 2","content":"### sec.276 Application of sdiv 2\n\nThis subdivision applies if—\nimmediately before the commencement, a direction of the chief executive under the repealed Valuation Act was in force that parcels of land are to be valued separately (a separation direction ); and\nthe parcels were valued separately under the repealed Valuation Act.\nThis subdivision applies whether or not a separation declaration could be made for the parcels.\nFor subsection (1), a record in a relevant valuation roll to the effect that a parcel is to be valued separately is evidence that a separation direction was in force at that time for the parcel.\nIn this section—\ndirection includes a purported direction, whether or not it could lawfully have been made under the repealed Valuation Act.\nrelevant valuation roll means a valuation roll under the repealed Valuation Act in force immediately before the commencement.\n(sec.276-ssec.1) This subdivision applies if— immediately before the commencement, a direction of the chief executive under the repealed Valuation Act was in force that parcels of land are to be valued separately (a separation direction ); and the parcels were valued separately under the repealed Valuation Act.\n(sec.276-ssec.2) This subdivision applies whether or not a separation declaration could be made for the parcels.\n(sec.276-ssec.3) For subsection (1), a record in a relevant valuation roll to the effect that a parcel is to be valued separately is evidence that a separation direction was in force at that time for the parcel.\n(sec.276-ssec.4) In this section— direction includes a purported direction, whether or not it could lawfully have been made under the repealed Valuation Act. relevant valuation roll means a valuation roll under the repealed Valuation Act in force immediately before the commencement.\n- (a) immediately before the commencement, a direction of the chief executive under the repealed Valuation Act was in force that parcels of land are to be valued separately (a separation direction ); and\n- (b) the parcels were valued separately under the repealed Valuation Act.","sortOrder":360},{"sectionNumber":"sec.277","sectionType":"section","heading":"Validation of separation directions","content":"### sec.277 Validation of separation directions\n\nEach separation direction is taken to have—\nbeen validly made under the repealed Valuation Act; and\nalways been validly in force under that Act .\n- (a) been validly made under the repealed Valuation Act; and\n- (b) always been validly in force under that Act .","sortOrder":361},{"sectionNumber":"sec.278","sectionType":"section","heading":"Parcel becomes a declared parcel","content":"### sec.278 Parcel becomes a declared parcel\n\nOn the commencement, each parcel the subject of a separation direction becomes a declared parcel.\nHowever, subsection (1) does not affect the continued operation of the saved former provisions.\nAlso, for applying the saved former provisions, a declared parcel is taken to be a parcel the subject of a separation direction.\n(sec.278-ssec.1) On the commencement, each parcel the subject of a separation direction becomes a declared parcel.\n(sec.278-ssec.2) However, subsection (1) does not affect the continued operation of the saved former provisions.\n(sec.278-ssec.3) Also, for applying the saved former provisions, a declared parcel is taken to be a parcel the subject of a separation direction.","sortOrder":362},{"sectionNumber":"sec.279","sectionType":"section","heading":"Converted declared parcel direction may be repealed","content":"### sec.279 Converted declared parcel direction may be repealed\n\nThis section applies to a declared parcel under section 278.\nTo remove any doubt, it is declared that section 278(1) does not affect the valuer-general’s power under section 53 to declare that the parcel is no longer a declared parcel.\n(sec.279-ssec.1) This section applies to a declared parcel under section 278.\n(sec.279-ssec.2) To remove any doubt, it is declared that section 278(1) does not affect the valuer-general’s power under section 53 to declare that the parcel is no longer a declared parcel.","sortOrder":363},{"sectionNumber":"sec.280","sectionType":"section","heading":"Deduction application can not be made if offset applied","content":"### sec.280 Deduction application can not be made if offset applied\n\nIf the offset has been applied to a valuation of land, a deduction application under section 284 can not be made for the land.","sortOrder":364},{"sectionNumber":"sec.281","sectionType":"section","heading":"Objections and appeals","content":"### sec.281 Objections and appeals\n\nThis section applies for an objection to a valuation to which subdivision 1 applies.\nAn objection ground for the valuation may include a matter relating to the application of subdivision 1 to the valuation.\nHowever, the objection ground may be made only if it states—\nthe amount the objector seeks for the offset under subdivision 1 for the valuation; and\nparticulars of the amount.\nIf the objection does not comply with subsection (3), the objection ground is taken to be a noncompliant ground for the objection.\nTo remove any doubt, it is declared that this section does not otherwise alter or affect the requirements under section 113 for the objection.\n(sec.281-ssec.1) This section applies for an objection to a valuation to which subdivision 1 applies.\n(sec.281-ssec.2) An objection ground for the valuation may include a matter relating to the application of subdivision 1 to the valuation.\n(sec.281-ssec.3) However, the objection ground may be made only if it states— the amount the objector seeks for the offset under subdivision 1 for the valuation; and particulars of the amount.\n(sec.281-ssec.4) If the objection does not comply with subsection (3), the objection ground is taken to be a noncompliant ground for the objection.\n(sec.281-ssec.5) To remove any doubt, it is declared that this section does not otherwise alter or affect the requirements under section 113 for the objection.\n- (a) the amount the objector seeks for the offset under subdivision 1 for the valuation; and\n- (b) particulars of the amount.","sortOrder":365},{"sectionNumber":"sec.282","sectionType":"section","heading":"Recording the offset in land register","content":"### sec.282 Recording the offset in land register\n\nIf the offset applies to land, the valuer-general may give the land registrar a notice asking the land registrar to keep a record that—\nthe offset applies to the land; and\nif ownership of the land changes, its value will change because the offset will no longer apply.\nOn receiving the notice, the land registrar must keep the record so that a search of a register kept by the land registrar will show the record.\nNo fee is payable for the recording of anything under subsection (2).\n(sec.282-ssec.1) If the offset applies to land, the valuer-general may give the land registrar a notice asking the land registrar to keep a record that— the offset applies to the land; and if ownership of the land changes, its value will change because the offset will no longer apply.\n(sec.282-ssec.2) On receiving the notice, the land registrar must keep the record so that a search of a register kept by the land registrar will show the record.\n(sec.282-ssec.3) No fee is payable for the recording of anything under subsection (2).\n- (a) the offset applies to the land; and\n- (b) if ownership of the land changes, its value will change because the offset will no longer apply.","sortOrder":366},{"sectionNumber":"sec.283","sectionType":"section","heading":"Removing record","content":"### sec.283 Removing record\n\nThe valuer-general may give the land registrar a notice asking the land registrar to remove a record mentioned in section 282 from a register kept by the registrar.\nAs soon as practicable after receiving the notice, the land registrar must remove the record from the register.\nNo fee is payable for the removal.\nThe record may not be removed other than under this section.\n(sec.283-ssec.1) The valuer-general may give the land registrar a notice asking the land registrar to remove a record mentioned in section 282 from a register kept by the registrar.\n(sec.283-ssec.2) As soon as practicable after receiving the notice, the land registrar must remove the record from the register.\n(sec.283-ssec.3) No fee is payable for the removal.\n(sec.283-ssec.4) The record may not be removed other than under this section.","sortOrder":367},{"sectionNumber":"ch.10-pt.4-div.2","sectionType":"division","heading":"Improvement allowances for existing site improvements","content":"## Improvement allowances for existing site improvements","sortOrder":368},{"sectionNumber":"sec.284","sectionType":"section","heading":"Site improvement deductions for existing site improvements","content":"### sec.284 Site improvement deductions for existing site improvements\n\nAn owner of land may, as part of the objection process, make a deduction application for site improvements the owner paid for before the commencement.\nHowever, if the deduction application is granted, the 12-year period under section 43(2)(b)(i) is changed to the part of that period that has not expired.\nSubsection (2) does not otherwise limit sections 43 and 44.\nA paid for site improvements to A’s land done before the commencement. The land is a single lot. A is granted a site improvement deduction for the improvements and continues to own the land at all relevant times. Seven years have passed since the payment. A is entitled to a site improvement deduction for the next 5 years.\n(sec.284-ssec.1) An owner of land may, as part of the objection process, make a deduction application for site improvements the owner paid for before the commencement.\n(sec.284-ssec.2) However, if the deduction application is granted, the 12-year period under section 43(2)(b)(i) is changed to the part of that period that has not expired.\n(sec.284-ssec.3) Subsection (2) does not otherwise limit sections 43 and 44. A paid for site improvements to A’s land done before the commencement. The land is a single lot. A is granted a site improvement deduction for the improvements and continues to own the land at all relevant times. Seven years have passed since the payment. A is entitled to a site improvement deduction for the next 5 years.","sortOrder":369},{"sectionNumber":"ch.10-pt.4-div.3","sectionType":"division","heading":"Objections","content":"## Objections","sortOrder":370},{"sectionNumber":"sec.285","sectionType":"section","heading":"Making and availability of new objection forms before commencement","content":"### sec.285 Making and availability of new objection forms before commencement\n\nThis section applies if, before the commencement, the chief executive purports to approve and make available the first approved form for an objection under this Act.\nIf the form has not been approved, see sections 298 (References to repealed Valuation Act or former provision) and 302 (Migration of decisions and documents).\nThe approval of the form and the making of its availability are taken to have been validly made or done on the commencement.\nMaking the form available before the commencement as mentioned in subsection (1) includes publishing it on the department’s website without notifying it in the gazette.\nSubsections (2) and (3)—\napply despite the Statutory Instruments Act 1992 , section 58 ( section 58 ); and\ndo not prevent a notice under section 58 about the form from being gazetted after the commencement.\nA gazettal mentioned in subsection (4)(b) does not change the approval of the form on the commencement.\n(sec.285-ssec.1) This section applies if, before the commencement, the chief executive purports to approve and make available the first approved form for an objection under this Act. If the form has not been approved, see sections 298 (References to repealed Valuation Act or former provision) and 302 (Migration of decisions and documents).\n(sec.285-ssec.2) The approval of the form and the making of its availability are taken to have been validly made or done on the commencement.\n(sec.285-ssec.3) Making the form available before the commencement as mentioned in subsection (1) includes publishing it on the department’s website without notifying it in the gazette.\n(sec.285-ssec.4) Subsections (2) and (3)— apply despite the Statutory Instruments Act 1992 , section 58 ( section 58 ); and do not prevent a notice under section 58 about the form from being gazetted after the commencement.\n(sec.285-ssec.5) A gazettal mentioned in subsection (4)(b) does not change the approval of the form on the commencement.\n- (a) apply despite the Statutory Instruments Act 1992 , section 58 ( section 58 ); and\n- (b) do not prevent a notice under section 58 about the form from being gazetted after the commencement.","sortOrder":371},{"sectionNumber":"ch.10-pt.4-div.4","sectionType":"division","heading":"Changeover from chief executive to valuer-general","content":"## Changeover from chief executive to valuer-general","sortOrder":372},{"sectionNumber":"sec.286","sectionType":"section","heading":"Migration of performed functions to valuer-general","content":"### sec.286 Migration of performed functions to valuer-general\n\nThis section applies to a function previously performed by the chief executive under a former provision any time before the commencement.\nThe function is taken to have been performed at the same time by the valuer-general, under the corresponding new provision.\nIn this section—\nfunction means any of the following under the repealed Valuation Act—\nmaking a valuation, decision, direction, instrument, invitation or requirement;\ngiving an authorisation or notice;\nreceiving a notice or objection;\nattending an objection conference;\nforming an opinion;\ndoing an act;\nomitting to do something;\ndelegating a power under former section 12;\ngiving an authorisation under former section 36;\nadvertising;\nentering into a contract mentioned in former section 77;\ncertifying under former section 96;\nmaking an approved form.\n(sec.286-ssec.1) This section applies to a function previously performed by the chief executive under a former provision any time before the commencement.\n(sec.286-ssec.2) The function is taken to have been performed at the same time by the valuer-general, under the corresponding new provision.\n(sec.286-ssec.3) In this section— function means any of the following under the repealed Valuation Act— making a valuation, decision, direction, instrument, invitation or requirement; giving an authorisation or notice; receiving a notice or objection; attending an objection conference; forming an opinion; doing an act; omitting to do something; delegating a power under former section 12; giving an authorisation under former section 36; advertising; entering into a contract mentioned in former section 77; certifying under former section 96; making an approved form.\n- (a) making a valuation, decision, direction, instrument, invitation or requirement;\n- (b) giving an authorisation or notice;\n- (c) receiving a notice or objection;\n- (d) attending an objection conference;\n- (e) forming an opinion;\n- (f) doing an act;\n- (g) omitting to do something;\n- (h) delegating a power under former section 12;\n- (i) giving an authorisation under former section 36;\n- (j) advertising;\n- (k) entering into a contract mentioned in former section 77;\n- (l) certifying under former section 96;\n- (m) making an approved form.","sortOrder":373},{"sectionNumber":"sec.287","sectionType":"section","heading":"References to chief executive","content":"### sec.287 References to chief executive\n\nIf another Act, an approved form or a document refers to the chief executive for or under the repealed Valuation Act, the reference is taken to be a reference to the valuer-general for this Act.","sortOrder":374},{"sectionNumber":"sec.288","sectionType":"section","heading":"References to chief executive in saved former provisions","content":"### sec.288 References to chief executive in saved former provisions\n\nWithout limiting section 287, a reference to the chief executive in the saved former provisions is taken to be a reference to the valuer-general.","sortOrder":375},{"sectionNumber":"sec.289","sectionType":"section","heading":"Outstanding appeals under saved former provisions","content":"### sec.289 Outstanding appeals under saved former provisions\n\nIf, on the commencement, an appeal under the repealed Valuation Act was undecided, the valuer-general, instead of the chief executive, is taken to be a party to the appeal.","sortOrder":376},{"sectionNumber":"sec.290","sectionType":"section","heading":"Provisions for first valuer-general","content":"### sec.290 Provisions for first valuer-general\n\nThis section applies if, before the commencement, the chief executive purports to appoint the valuer-general.\nThe appointment is taken to have been validly made.\nDespite this Act not having commenced—\nthe appointment is taken to have been in effect at all times from when it was made; and\nif, before the commencement, the appointee purported to perform a function under this Act as the valuer-general, the function is taken to have been validly performed at that time.\nIn this section—\nfunction includes power.\n(sec.290-ssec.1) This section applies if, before the commencement, the chief executive purports to appoint the valuer-general.\n(sec.290-ssec.2) The appointment is taken to have been validly made.\n(sec.290-ssec.3) Despite this Act not having commenced— the appointment is taken to have been in effect at all times from when it was made; and if, before the commencement, the appointee purported to perform a function under this Act as the valuer-general, the function is taken to have been validly performed at that time.\n(sec.290-ssec.4) In this section— function includes power.\n- (a) the appointment is taken to have been in effect at all times from when it was made; and\n- (b) if, before the commencement, the appointee purported to perform a function under this Act as the valuer-general, the function is taken to have been validly performed at that time.","sortOrder":377},{"sectionNumber":"ch.10-pt.4-div.5","sectionType":"division","heading":"Existing access authorisations","content":"## Existing access authorisations","sortOrder":378},{"sectionNumber":"sec.291","sectionType":"section","heading":"Application of div 5","content":"### sec.291 Application of div 5\n\nThis division applies if, immediately before the commencement, a person held an authorisation under former section 36.","sortOrder":379},{"sectionNumber":"sec.292","sectionType":"section","heading":"Person becomes an authorised person","content":"### sec.292 Person becomes an authorised person\n\nOn the commencement, the person becomes an authorised person.\nSubject to this Act, the person holds office as an authorised person for the term, and subject to any conditions, of the authorisation.\n(sec.292-ssec.1) On the commencement, the person becomes an authorised person.\n(sec.292-ssec.2) Subject to this Act, the person holds office as an authorised person for the term, and subject to any conditions, of the authorisation.","sortOrder":380},{"sectionNumber":"sec.293","sectionType":"section","heading":"Conversion of existing identity card","content":"### sec.293 Conversion of existing identity card\n\nThis section applies if, immediately before the commencement—\nthe person had been issued a card (however called) identifying the person as a person holding an authorisation under former section 36; and\nthe card had not expired according to its terms.\nThe card is taken to be an identity card issued to the person as an authorised person until the earlier of the following—\nthe person is issued an identity card under this Act;\nthe card expires according to its terms.\n(sec.293-ssec.1) This section applies if, immediately before the commencement— the person had been issued a card (however called) identifying the person as a person holding an authorisation under former section 36; and the card had not expired according to its terms.\n(sec.293-ssec.2) The card is taken to be an identity card issued to the person as an authorised person until the earlier of the following— the person is issued an identity card under this Act; the card expires according to its terms.\n- (a) the person had been issued a card (however called) identifying the person as a person holding an authorisation under former section 36; and\n- (b) the card had not expired according to its terms.\n- (a) the person is issued an identity card under this Act;\n- (b) the card expires according to its terms.","sortOrder":381},{"sectionNumber":"ch.10-pt.4-div.6","sectionType":"division","heading":"Regulations","content":"## Regulations","sortOrder":382},{"sectionNumber":"sec.294","sectionType":"section","heading":"Valuation of Land Regulation 2003","content":"### sec.294 Valuation of Land Regulation 2003\n\nThe Valuation of Land Regulation 2003 remains in force for this Act.\nSubsection (1) applies despite the Statutory Instruments Act 1992 , part 7 .\nThe regulation—\nis to be read with the changes necessary to make it consistent with, and adapt its operation to, this Act; and\nmay be amended or repealed by a regulation under this Act.\nWithout limiting subsection (3)(a), a reference in the regulation to—\na former provision is taken to be a reference to its corresponding new provision; and\nthe chief executive is taken to be a reference to the valuer-general.\n(sec.294-ssec.1) The Valuation of Land Regulation 2003 remains in force for this Act.\n(sec.294-ssec.2) Subsection (1) applies despite the Statutory Instruments Act 1992 , part 7 .\n(sec.294-ssec.3) The regulation— is to be read with the changes necessary to make it consistent with, and adapt its operation to, this Act; and may be amended or repealed by a regulation under this Act.\n(sec.294-ssec.4) Without limiting subsection (3)(a), a reference in the regulation to— a former provision is taken to be a reference to its corresponding new provision; and the chief executive is taken to be a reference to the valuer-general.\n- (a) is to be read with the changes necessary to make it consistent with, and adapt its operation to, this Act; and\n- (b) may be amended or repealed by a regulation under this Act.\n- (a) a former provision is taken to be a reference to its corresponding new provision; and\n- (b) the chief executive is taken to be a reference to the valuer-general.","sortOrder":383},{"sectionNumber":"sec.295","sectionType":"section","heading":null,"content":"### Section sec.295\n\ns 295 om 2013 No. 39 s 109 sch 2","sortOrder":384},{"sectionNumber":"sec.296","sectionType":"section","heading":null,"content":"### Section sec.296\n\ns 296 exp 20 September 2011 (see s 296(4))","sortOrder":385},{"sectionNumber":"ch.10-pt.4-div.7","sectionType":"division","heading":"Miscellaneous provisions","content":"## Miscellaneous provisions","sortOrder":386},{"sectionNumber":"sec.297","sectionType":"section","heading":"Leases referring to the term unimproved value","content":"### sec.297 Leases referring to the term unimproved value\n\nThis section applies to a reference in a lease made before the commencement to the term unimproved value under the repealed Valuation Act.\nFrom the commencement, the reference is taken to be a reference to a valuation under this Act.\ns 297 amd 2013 No. 23 s 352 sch 1 pt 1\n(sec.297-ssec.1) This section applies to a reference in a lease made before the commencement to the term unimproved value under the repealed Valuation Act.\n(sec.297-ssec.2) From the commencement, the reference is taken to be a reference to a valuation under this Act.","sortOrder":387},{"sectionNumber":"sec.298","sectionType":"section","heading":"References to repealed Valuation Act or former provision","content":"### sec.298 References to repealed Valuation Act or former provision\n\nA reference in an Act or a document to the repealed Valuation Act is taken to be a reference to this Act.\nA reference in an Act or a document to a former provision is taken to be a reference to its corresponding new provision.\n(sec.298-ssec.1) A reference in an Act or a document to the repealed Valuation Act is taken to be a reference to this Act.\n(sec.298-ssec.2) A reference in an Act or a document to a former provision is taken to be a reference to its corresponding new provision.","sortOrder":388},{"sectionNumber":"sec.299","sectionType":"section","heading":"Existing suppression directions","content":"### sec.299 Existing suppression directions\n\nThis section applies to a suppression direction in effect under the repealed Valuation Act immediately before the commencement.\nOn the commencement, the suppression direction becomes a suppression direction under this Act.\nHowever, subsection (2) does not change the period for which the suppression direction has effect.\n(sec.299-ssec.1) This section applies to a suppression direction in effect under the repealed Valuation Act immediately before the commencement.\n(sec.299-ssec.2) On the commencement, the suppression direction becomes a suppression direction under this Act.\n(sec.299-ssec.3) However, subsection (2) does not change the period for which the suppression direction has effect.","sortOrder":389},{"sectionNumber":"sec.300","sectionType":"section","heading":"Valuation rolls","content":"### sec.300 Valuation rolls\n\nOn the commencement, a valuation roll under the repealed Valuation Act becomes a valuation roll under this Act.","sortOrder":390},{"sectionNumber":"sec.301","sectionType":"section","heading":"Migration of undecided applications","content":"### sec.301 Migration of undecided applications\n\nIf, immediately before the commencement, an application has been made under a former provision, but not decided, the application is taken to have been made under the corresponding new provision.\nHowever, subsection (1) does not change when the application was made.\n(sec.301-ssec.1) If, immediately before the commencement, an application has been made under a former provision, but not decided, the application is taken to have been made under the corresponding new provision.\n(sec.301-ssec.2) However, subsection (1) does not change when the application was made.","sortOrder":391},{"sectionNumber":"sec.302","sectionType":"section","heading":"Migration of decisions and documents","content":"### sec.302 Migration of decisions and documents\n\nThis section applies to a decision or document given under a former provision and in force immediately before the commencement.\nOn the commencement, the decision or document is taken to have been given under the corresponding new provision.\nHowever, subsection (2) does not change when the decision or document was given.\nIn this section—\ngiven , for a decision or document, includes its making or submission.\n(sec.302-ssec.1) This section applies to a decision or document given under a former provision and in force immediately before the commencement.\n(sec.302-ssec.2) On the commencement, the decision or document is taken to have been given under the corresponding new provision.\n(sec.302-ssec.3) However, subsection (2) does not change when the decision or document was given.\n(sec.302-ssec.4) In this section— given , for a decision or document, includes its making or submission.","sortOrder":392}],"analysis":{"summary":{"name":"Land Valuation Act 2010","slug":"land-valuation-act-2010","title_id":"qld:act-2010-039","version_id":29834,"analysis_type":"summary","content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"Complete in-force Act covering all aspects of land valuation in Queensland from valuation methodology through to objections, appeals, valuation rolls, the Valuer-General's office, and authorised persons' powers."},"complexity_factors":["Multiple valuation methodologies for different land types","Detailed objection and appeal hierarchy (objection, Land Court, Land Appeal Court, Court of Appeal)","Interaction with Land Tax Act 2010, Land Act 1994, local government rating legislation, and Water Act 2000","Transitional regime preserving rights under the repealed Valuation of Land Act 1944","Site value offset provisions phasing in changes for land that shifted from unimproved to site value basis in 2011"],"plain_english_summary":"The Land Valuation Act 2010 (Qld) is the primary Queensland legislation governing how the value of land is determined for the purposes of land tax, local government rates, and State land rentals. The Valuer-General is responsible for making valuations of all land in Queensland using two main methodologies: site value for non-rural land (the value of the land as if bare, with no improvements except subdivision works) and unimproved value for rural land (the value without any improvements whatsoever).\n\nValuations are made annually for all land in each local government area, and maintenance valuations may be made between annual cycles to reflect material changes such as a rezoning, subdivision, or amalgamation. Every owner of rateable or taxable land is affected. Local governments and the Queensland Revenue Office use these valuations to calculate rates and land tax respectively, and the Department of Resources uses them for Land Act rental calculations.\n\nOwners who disagree with a valuation may object to the Valuer-General within a statutory period. The objection process requires the owner to use an approved form, state objection grounds, and pay a fee. Properly made objections can proceed through a conference process and a formal decision. If dissatisfied, the owner may appeal to the Land Court of Queensland and, on questions of law, to the Land Appeal Court and Court of Appeal. Separately, owners may seek internal review or QCAT review of certain administrative decisions.\n\nThe Act also establishes the office of the Valuer-General, sets up a regime of authorised persons with inspection powers, creates offences for obstructing those persons or giving false information, and provides for suppression of sensitive valuation roll information in limited circumstances. Key penalty provisions cap offences at 50 penalty units. The Act repealed the previous Valuation of Land Act 1944 and includes transitional provisions for valuations and proceedings started under that earlier Act."},"kimi_summary":{"_metrics":{"completionTokens":770},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":false,"description":"The legislation appears consistent with its original purpose of establishing a comprehensive land valuation system. The extensive detail reflects the complexity inherent in property valuation rather than scope creep. The transitional provisions (Chapter 10) were part of the original enactment to manage the shift from the 1944 Act."},"complexity_factors":["Extensive cross-referencing between chapters and parts (e.g., 'see chapter 5', 'see section 113')","Multiple valuation methodologies with conditional application (site value vs unimproved value depending on rural/non-rural status)","Nested definitions and exceptions (e.g., 'non-rural land' defined as land other than rural land OR land not zoned under planning scheme)","Detailed procedural requirements for objections with multiple stages (initial assessment, correction notices, conferences, information requirements)","Transitional provisions with complex formulas for calculating offsets over 13-year periods","Special rules for numerous specific land types (mining leases, geothermal leases, community titles, Indigenous land use agreements, etc.)","Interaction with multiple other Acts (Land Tax Act, Land Act, Planning Act, Native Title Act, etc.)","Conditional time periods and deadlines that vary by circumstance (28 days, 60 days, 1 year, etc.)"],"plain_english_summary":"**What this law does:**\n\nThis is the **Land Valuation Act 2010** (Queensland), which establishes how land is valued for tax and rating purposes. It replaces an older 1944 Act and sets up a comprehensive system for determining what land is worth.\n\n**Who it affects:**\n- **Property owners** – anyone who owns land in Queensland\n- **Local governments** – who use these valuations to set rates\n- **The State revenue office** – who uses valuations for land tax\n- **The Valuer-General** – the independent official responsible for making valuations\n\n**Key things the law does:**\n\n1. **Sets up two ways to value land:**\n   - **Site value** – for non-rural land (urban/suburban properties), this is what the land would sell for assuming buildings weren't there\n   - **Unimproved value** – for rural land, this is what the land would sell for assuming no improvements at all\n\n2. **Creates different types of valuations:**\n   - **Annual valuations** – done each year for all land in a local government area\n   - **Maintenance valuations** – done when something changes (land is subdivided, damaged by flood, changes use, etc.)\n\n3. **Allows landowners to object** – if you think your valuation is wrong, you can object to the Valuer-General, and if still unhappy, appeal to the Land Court\n\n4. **Provides special rules for different situations:**\n   - Mining leases, geothermal leases, petroleum leases\n   - Land used only as a single home or for farming (gets special valuation treatment)\n   - Community title schemes (apartment buildings, etc.)\n   - Land subject to native title or heritage restrictions\n\n5. **Includes a transitional \"offset\" scheme** – for land that jumped significantly in value when the new system started in 2011, there's a 13-year gradual adjustment to soften the blow\n\n**Why it matters:**\nYour land valuation directly affects how much **land tax** you pay to the State and how much **rates** you pay to your local council. The law tries to make sure valuations are fair, consistent, and based on what land would actually sell for in an open market."},"flash_summary":{"complexity_score":9,"scope_assessment":{"changed":true,"description":"The 2010 Act significantly expanded the scope of land valuation law compared to the repealed 1944 Act. It introduced a new concept of 'site value' for non-rural land, replacing pure unimproved value for that category. It established the Office of Valuer-General as an independent statutory officer, created a formal objection conference process, added new allowances like site improvement deductions, and introduced suppression directions for personal safety. The Act also brought in more detailed rules for specific land types (e.g., mining leases, geothermal leases) and enhanced the information-gathering powers of authorised persons. The transitional provisions included a temporary offset mechanism for landowners moving from unimproved to site value, and saved many existing valuations and processes from the old Act."},"complexity_factors":["Extensive number of defined terms (e.g., site value, unimproved value, non-rural land, rural land, bona fide sale, weighted bond rate, site improvements, non-site improvements)","Multiple valuation methodologies depending on land type and purpose (site value for non-rural, unimproved value for rural, special rules for mining leases, etc.)","Detailed and nested exceptions, e.g., for existing use assumptions, site improvement deductions, and valuations for different statutory purposes","Cross-references to many other Acts (Land Tax Act, Land Act, Planning Act, Mineral Resources Act, Environmental Protection Act, etc.)","Complex objection process with initial assessment, correction notices, conferences, information requirements, and strict time limits","Appeal process involving Land Court, Land Appeal Court, and Court of Appeal with detailed procedural rules","Transitional provisions from repealed 1944 Act including saving provisions, offset calculations, and migration of functions","Separate divisions for different types of land (rural, non-rural, mining, community titles, etc.) with specific rules","Extensive powers for authorised persons to enter land and obtain information, with associated offences and immunities","Detailed provisions for valuation rolls, suppression directions, and confidentiality of information"],"plain_english_summary":"This Act sets the rules for how land in Queensland is valued by the Valuer-General. These valuations are used by local councils to set rates, by the State Government to calculate land tax, and by the Department of Resources to work out rent for certain leases. The Act explains that non-rural land (e.g., urban, residential) is valued at its 'site value' – the value of the land itself without most buildings or other improvements. Rural land is valued at its 'unimproved value' – the value of the land without any improvements at all. The Valuer-General must do an annual valuation for every local government area, but can also do 'maintenance valuations' between years if things change (like a subdivision, new building, or damage from a flood). If you disagree with your valuation, you can object within 60 days, attend a conference to try to settle the dispute, and if still unhappy, appeal to the Land Court. The Act also allows landowners to apply for a suppression direction to keep their name and address off public valuation rolls if there is a safety risk. There are special rules for mining leases, community titles schemes, and land subject to native title or heritage agreements. The Act replaced the old 1944 Valuation of Land Act and includes transitional arrangements for the changeover."}},"importantCases":[],"_links":{"self":"/api/acts/land-valuation-act-2010","history":"/api/acts/land-valuation-act-2010/history","analysis":"/api/acts/land-valuation-act-2010/analysis","conflicts":"/api/acts/land-valuation-act-2010/conflicts","importantCases":"/api/acts/land-valuation-act-2010/important-cases","documents":"/api/acts/land-valuation-act-2010/documents"}}