3Definitions

3 Definitions

3 Definitions

(1) In this Act:

ad valorem component of levy—see section 17.

ad valorem rate formula—see section 28.

area means an area within the meaning of the Local Government Act 1993.

Note—

Lord Howe Island is taken to be an area under this Act.

assessed levy—see section 97.

assessed rate or charge—see section 96.

Chief Commissioner means the Chief Commissioner of State Revenue under the Taxation Administration Act 1996.

collection instalment means a collection instalment payable under section 99.

commercial land means land classified as commercial land under this Act.

compliance certificate means a compliance certificate issued by the Valuer-General under section 133 or by the Chief Commissioner under section 136.

compliance issue—see sections 133 and 136.

council means a council within the meaning of the Local Government Act 1993.

Court means the Land and Environment Court.

Crown means the Crown in right of New South Wales and includes any NSW Government agency and any statutory body representing the Crown in right of New South Wales.

eligible pensioner in relation to a levy on leviable land means a person who is an eligible pensioner in relation to land under Chapter 15 of the Local Government Act 1993.

farmland means land classified as farmland under this Act.

FESL revenue target means the FESL revenue target determined by the Treasurer under section 36.

financial year means a period of 12 months commencing on 1 July in each year.

first financial year of the levy means the financial year that commences on the start date for the levy.

fixed component of levy—see section 16.

function includes a power, authority or duty, and exercise a function includes perform a duty.

government land means land classified as government land under this Act.

hardship guidelines—see section 84.

industrial land means land classified as industrial land under this Act.

land includes a stratum within the meaning of the Valuation of Land Act 1916.

land value—see section 18 (6).