(a) an authorised officer within the meaning of section 23;
(b) an authorised officer within the meaning of section 43;
(c) any other person engaged (whether as an officer or employee or otherwise) in the administration of this Act;
AVPCC means an Australian Valuation Property Classification Code based on the Valuation Best Practice Specifications Guidelines;
capital improved value has the same meaning as it has in section 2(1) of the Valuation of Land Act 1960;
CFA means the Country Fire Authority established under the Country Fire Authority Act 1958;
collection agency means a Council—
(a) appointed to collect levy in respect of leviable land in its municipal district including leviable land owned by the Council;
(b) directed by the Minister to be the collection agency in respect of non-rateable leviable land outside the municipal district of the Council;
Commissioner means the Commissioner of State Revenue under the Taxation Administration Act 1997;
S. 3 def. of Council amended by No. 9/2020 s. 390(Sch. 1 item 40.1).
Council has the same meaning as it has in section 3(1) of the Local Government Act 2020;
S. 3 def. of country area of Victoria amended by No. 20/2019 s. 174(4).
country area of Victoria means that part of Victoria which lies outside the Fire Rescue Victoria fire district;
S. 3 def. of emergency management inserted by No. 16/2025 s. 6(a).
emergency management has the meaning given by section 3 of the Emergency Management Act 2013;
S. 3 def. of farm land inserted by No. 16/2025 s. 6(a).
farm land means land—
(a) that is used primarily for grazing (including agistment), dairying, pig‑farming, poultry-farming, fish‑farming, tree-farming, beekeeping, viticulture, horticulture, fruit-growing or the growing of crops of any kind or for any combination of those activities; and
(b) that is used by a business—
(i) that has a significant and substantial commercial purpose or character; and
(ii) that seeks to make a profit on a continuous or repetitive basis from its activities on the land; and
(iii) that is making a profit from its activities on the land, or that has a reasonable prospect of making a profit from its activities on the land if it continues to operate in the way that it is operating;
S. 3 def. of Fire Rescue Victoria inserted by No. 20/2019 s. 174(3).
Fire Rescue Victoria means Fire Rescue Victoria established under the Fire Rescue Victoria Act 1958;
S. 3 def. of Fire Rescue Victoriafire district inserted by No. 20/2019 s. 174(3).
Fire Rescue Victoriafire district has the same meaning as it has in section 4 of the Fire Rescue Victoria Act 1958;
fixed charge means the part of the levy amount that is fixed in accordance with section 11;
S. 3 def. of funding recipients inserted by No. 16/2025 s. 6(a).
funding recipients means the following—
(a) the CFA;
(b) Fire Rescue Victoria;
(c) VicSES;
(d) Triple Zero Victoria established by section 6(1) of the Triple Zero Victoria Act 2023;
(e) Emergency Management Victoria established by section 14 of the Emergency Management Act 2013;
(f) the Emergency Management Commissioner appointed under section 25 of the Emergency Management Act 2013 to the extent that the Emergency Management Commissioner is performing functions in relation to emergency management;
(g) the Chief Executive, Emergency Management Victoria to the extent that the Chief Executive is performing functions in relation to emergency management;
(h) the Secretary to the Department of Justice and Community Safety to the extent that the Secretary is performing functions in relation to emergency management;
(i) the Secretary within the meaning of section 3(1) of the Forests Act 1958 to the extent that the Secretary is performing functions in relation to emergency management;
Examples
1 Functions of Emergency Management Victoria, the Emergency Management Commissioner, the Chief Executive, Emergency Management Victoria and the Secretary to the Department of Justice and Community Safety in relation to emergency management include operation of the following—
• the State Control Centre;
• Emergency Recovery Victoria;
• the Emergency Alert Program in Victoria;
• the Emergency Management Operational Communication Program.
2 Functions of the Secretary within the meaning of section 3(1) of the Forests Act 1958 in relation to emergency management include functions delegated to the Chief Fire Officer employed under that Act.
S. 3 def. of home unit inserted by No. 16/2025 s. 6(a).
home unit has the meaning given by section 3(1) of the Land Tax Act 2005;
leviable land means land specified in section 8;
levy means the levy payable in respect of leviable land in accordance with Part 2 and is comprised of—
(a) the levy amount; and
(b) any levy interest that may be payable in respect of an unpaid levy amount;
levy amount means the amount of levy payable by an owner as assessed and calculated in accordance with Part 2;
levy interest means interest payable on unpaid levy amounts by an owner;
levy rate means levy rate determined by the Minister under Part 2;
levy records means the records maintained by a collection agency under section 24;
levy year means 1 July to 30 June;
S. 3 def. of MFB repealed by No. 20/2019 s. 174(1).
S. 3 def. of metropolitan fire district repealed by No. 20/2019 s. 174(2).
S. 3 def. of municipal district amended by No. 9/2020 s. 390(Sch. 1 item 40.1).
municipal district has the same meaning as it has in section 3(1) of the Local Government Act 2020;
non-rateable leviable land means leviable land—
(a) that is located in a municipal district but is not rateable land;
(b) that is not located in a municipal district;
non-reviewable decision has the meaning given by section 5;
owner has the meaning given by section 4;
S. 3 def. of principal place of residence inserted by No. 16/2025 s. 6(a).
principal place of residence includes sole place of residence;
public body has the meaning given by section 10(2);
rateable land has the same meaning as it has in section 3(1) of the Local Government Act 1989;
S. 3 def. of responsible entity inserted by No. 16/2025 s. 6(a).
responsible entity means the entity declared under section 20D(9)(a) as the responsible entity for the purposes of section 20D;
S. 3 def. of single farm enterprise inserted by No. 16/2025 s. 6(a).
single farm enterprise means 2 or more parcels of leviable land—
(a) which—
(i) are farm land; and
(ii) are farmed as a single enterprise; and
(iii) are occupied by the same person or persons—
whether or not the parcels of land are contiguous or are located in the same municipal district; or
(b) which—
(i) as to all the parcels except one, are farm land farmed as a single enterprise occupied by the same person or persons; and
(ii) as to one parcel contiguous with at least one of the other parcels, is the principal place of residence of that person or one of those persons;
S. 3 def. of valuation authority repealed by No. 50/2024 s. 95(a).
Valuation Best Practice Specifications Guidelines has the same meaning as it has in section 2(1) of the Valuation of Land Act 1960;
S. 3 def. of valuer-general amended by No. 16/2025 s. 6(b).
valuer-general means the valuer-general within the meaning of the Valuation of Land Act 1960;
S. 3 def. of VicSES inserted by No. 16/2025 s. 6(a).
VicSES means the Victoria State Emergency Service Authority established by section 4(1) of the Victoria State Emergency Service Act 2005.