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New South Wales act
This Act imposes a development contribution on “declared land”: two levies each set at 30% of the leviable increase — one on the increase in price and one on the increase in value — with collection, assessment timing and procedures handled under the Principal Act. It also sets simple rounding rules (amounts under $1 waived; cents rounded down if <50c, up if ≥50c).
It affects owners of declared land who realise development-related increases; the Principal Act supplies the assessment method and administrative duties, so compliance and valuation costs fall on those owners.
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Direct links to the current provisions in Land Development Contribution Act 1970.
1 Name of Act and construction
This Act may be cited as the Land Development Contribution Act 1970, and shall be read and construed with the Land Development Contribution Management Act 1970, which in this Act is referred to as the Principal Act.
2 Levy of contribution
(1) In respect of declared land, there shall be charged, levied, collected and paid in accordance with the provisions of the Principal Act and at the times and in the manner therein provided:
(a) development contribution calculated at the rate of thirty per centum of the leviable increase in the price of the land, and
(b) development contribution calculated at the rate of thirty per centum of the leviable increase in the value of the land.
(2) Where, on assessment in accordance with the Principal Act, the amount of contribution payable would, but for this subsection, be:
(a) less than one dollar, no contribution is payable, or
(b) an amount consisting of a number of dollars and a number of cents:
(i) if the number of cents is less than fifty—the number of cents shall be disregarded, or
(ii) if the number of cents is fifty or more—the number of cents shall be disregarded and the amount of the contribution payable shall be that number of dollars increased by an amount of one dollar.
Sourced from legislation.nsw.gov.au, CC BY 4.0.
1 Name of Act and construction
This Act may be cited as the Land Development Contribution Act 1970, and shall be read and construed with the Land Development Contribution Management Act 1970, which in this Act is referred to as the Principal Act.
2 Levy of contribution
(1) In respect of declared land, there shall be charged, levied, collected and paid in accordance with the provisions of the Principal Act and at the times and in the manner therein provided:
(a) development contribution calculated at the rate of thirty per centum of the leviable increase in the price of the land, and
(b) development contribution calculated at the rate of thirty per centum of the leviable increase in the value of the land.
(2) Where, on assessment in accordance with the Principal Act, the amount of contribution payable would, but for this subsection, be:
(a) less than one dollar, no contribution is payable, or
(b) an amount consisting of a number of dollars and a number of cents:
(i) if the number of cents is less than fifty—the number of cents shall be disregarded, or
(ii) if the number of cents is fifty or more—the number of cents shall be disregarded and the amount of the contribution payable shall be that number of dollars increased by an amount of one dollar.