7Saving of exemption in respect of decentralised industries

7 Saving of exemption in respect of decentralised industries (1) This clause applies to any land or part of land that was exempt from land tax under the old Act immediately before the commencement day because it was leased or occupied under or in accordance with an arrangement made by the Victorian Development Corporation or by a municipal council to promote or assist a decentralised industry. (2) On and after the commencement day, the land or part of land is taken to be exempt land for as long as it continues to be leased or occupied under or in accordance with an arrangement made by the Victorian Development Corporation or by a municipal council to promote or assist a decentralised industry. Sch. 3 cl. 8 inserted by No. 85/2005 s. 31. 8 Trusts (1) A notice given under section 52 of the old Act that was in force immediately before the commencement day continues in force on and after that day as if it were a notice given under section 46B of this Act. (2) A notice given under section 52A of the old Act that was in force immediately before the commencement day continues in force on and after that day as if it were a notice given under section 46C of this Act. (3) A nomination of a beneficiary under section 52D of the old Act that was in force immediately before the commencement day continues in force on and after that day as if it were a nomination of a beneficiary under section 46F of this Act. (4) A nomination of a PPR beneficiary under section 52F of the old Act that was in force immediately before the commencement day continues in force on and after that day as if it were a nomination of a PPR beneficiary under section 46H of this Act. Sch. 3 cl. 9 inserted by No. 85/2005 s. 31, expired by force of No. 88/2005 s. 118(Sch. 3 cl. 9(2)). Sch. 3 cl. 10 inserted by No. 85/2005 s. 31. 10 Continuation of Orders (1) An Order under section 9(1AD) of the old Act that was in force immediately before the commencement day continues in force on and after that day as if it were an order made under section 80(4) of this Act. (2) An Order under section 9(1B) of the old Act that was in force immediately before the commencement day continues in force on and after that day as if it were an order made under section 64(2) of this Act. (3) An Order under section 13P(1) of the old Act that was in force immediately before the commencement day continues in force on and after that day as if it were an order made under section 87(1) of this Act. Sch. 3 cl. 11 inserted by No. 22/2007 s. 8. 11 State Taxation and Gambling Legislation Amendment (Budget Measures) Act 2007—special land tax (1) Section 30(4) applies to land that vests in an authority, or land of which an authority takes possession, on or after 1 May 2007. (2) A taxpayer is entitled to a refund of any special land tax paid on or after 1 May 2007 in respect of— (a) land to which section 30(4) applies; (b) land referred to in paragraph (a) or (b) of section 30(1) as in force immediately before the repeal of that paragraph, that ceased to be exempt land on or after 1 May 2007. (3) In this clause, ***authority*** has the meaning given in section 30(5). Sch. 3 cl. 12 inserted by No. 68/2007 s. 20. 12 State Taxation and Accident Compensation Acts Amendment Act 2007 (1) Despite its repeal, paragraph (f) of the definition of ***excluded trust*** in section 3(1) continues to apply on and after the commencement of section 8(1) of the **State Taxation and Accident Compensation Acts Amendment Act 2007** in relation to a testator who died before that commencement. (2) Division 2A of Part 3, as amended by sections 10 and 16 of the **State Taxation and Accident Compensation Acts Amendment Act 2007**, applies to an administration trust if the person whose estate is subject to the trust died on or after the commencement of those sections. (3) Section 21 is deemed to have always been enacted as amended by section 9 of the **State Taxation and Accident Compensation Acts Amendment Act 2007**. (4) Sections 46B(3)(b), 46C(3)(b), 46F(5)(a)(ii), 46F(8)(b), 46H(4)(a)(ii) and 46H(6)(b) as substituted by the **State Taxation and Accident Compensation Acts Amendment Act 2007** apply and are taken always to have applied to nominations made on or after 1 January 2006. (5) A taxpayer is entitled to a refund of any land tax paid on or after 1 January 2006 that is not payable because of subsection (4). Sch. 3 cl. 13 inserted by No. 37/2009 s. 14. 13 Enactments applying to old Act Despite anything to the contrary, the following enactments, as in force immediately before the commencement day, continue to apply on and after that day in respect of any matter to which the old Act continues to apply on and after that day and are taken always to have so applied— (a) **Taxation Administration Act 1997** and regulations made under that Act; (b) **Taxation (Reciprocal Powers) Act 1987**; (c) **Victorian Civil and Administrative Tribunal Act 1998** and regulations and rules made under that Act. Sch. 3 cl. 14 inserted by No. 76/2012 s. 18. 14 State Taxation and Other Acts Amendment Act 2012 (1) Section 61, as in force immediately before the commencement day, continues to apply in relation to land tax paid in respect of the 2012 tax year. (2) Section 98, as amended by section 16 of the **State Taxation and Other Acts Amendment Act 2012**, applies on and after the commencement day irrespective of whether the lease or other arrangement under which the lessee or occupier occupies the land was entered into or made before, on or after that day. (3) In this clause— ***commencement day*** means the day on which Part 2 of the **State Taxation and Other Acts Amendment Act 2012** comes into operation. Sch. 3 cl. 15 inserted by No. 40/2014 s. 26. 15 Building a Better Victoria (State Tax and Other Legislation Amendment) Act 2014 (1) Grandfathered land that was exempt under section 65 or 68 for the 2014 tax year does not cease to be exempt under either of those sections for the 2015 tax year or subsequent tax years only because it is no longer outside greater Melbourne. (2) Subclause (1) does not apply, or ceases to apply (as the case requires), if any of the following occurs after the relevant day— (a) the land is subdivided; (b) the land is disposed of; (c) the owner of the land acquires other land that— (i) is contiguous with the grandfathered land or separated from the grandfathered land only by a road, railway or other similar area across or around which movement is reasonably possible; and (ii) is wholly or partly in greater Melbourne within the meaning of section 64(1) as amended by the amending Act or would be wholly or partly in greater Melbourne within the meaning of that section as amended by the amending Act if Division 3 of Part 4 of the amending Act had come into operation before the acquisition. (3) To avoid doubt, land is not disposed of or acquired for the purpose of subclause (2) if ownership of the land vests in a joint tenant on the death of another joint tenant of the land. ***acquire*** means acquire by way of settlement, grant, assignment, transfer or conveyance; ***amending Act*** means the **Building a Better** **Victoria (State Tax and Other Legislation Amendment) Act 2014**; ***commencement day*** means the day after the day on which the amending Act receives the Royal Assent; ***dispose of*** means dispose of by way of settlement, grant, assignment, transfer or conveyance; ***grandfathered land*** means land or part of land that, on the relevant day, was outside greater Melbourne within the meaning of section 64(1) as in force on that day but on and after the commencement day is in greater Melbourne within the meaning of section 64(1) as amended by the amending Act; ***relevant day*** means the day on which the motion for the second reading of the Bill for the amending Act was moved in the Legislative Assembly. Sch. 3 cl. 16 inserted by No. 28/2017 s. 67. 16 State Taxation Acts Amendment Act 2017 (1) For the purposes of section 34C(1), for the 2018 tax year residential land referred to in section 34B(1) is taken to be not vacant for the period beginning on 1 January 2017 and ending on 30 April 2017. (2) Subclause (3) applies to land that, on 1 January 2018, is residential land referred to in section 34B(2) because a residence is being constructed or renovated on it. (3) For the purposes of section 34C(2), the construction or renovation of a residence on land is taken to have commenced on 31 December 2017 if a building permit for that construction or renovation was issued on or before 31 December 2017. Sch. 3 cl. 17 inserted by No. 46/2019 s. 23. 17 State Taxation Acts Further Amendment Act 2019 (1) Subclause (2) applies to land that, on 1 January 2020, is residential land referred to in section 34B(2A). (2) For the purposes of section 34C(2A), the residence on the land is taken to have been uninhabitable from 31 December 2019. Sch. 3 cl. 18 inserted by No. 47/2020 s. 61. 18 State Taxation Acts Amendment Act 2020 (1) Section 56(5), as in force immediately before the commencement day, continues to apply in relation to the 2021 tax year. (2) Section 96, as in force immediately before the commencement day, continues to apply on and after that day in relation to any special land tax not paid before that day. (3) On and after the commencement day, section 96(4) applies to a certificate issued under section 105 before its repeal as if the certificate were issued under section 95AA of the **Taxation Administration Act 1997**. (4) An application for a certificate under section 105 that was pending before the commencement day is taken, on and after that day, to be an application for a certificate under section 95AA of the **Taxation Administration Act 1997**. (5) In this clause— ***commencement day*** means the day on which the **State Taxation Acts Amendment Act 2020** comes into operation. Sch. 3 cl. 19 inserted by No. 23/2022 s. 26. 19 State Taxation and Treasury Legislation Amendment Act 2022 (1) Section 61, as in force immediately before the commencement day, continues to apply to an owner who was assessed for land tax in respect of land if a construction or renovation of a residence on land is completed before the commencement day. Section 61, as in force immediately before the commencement day, provides that owners who have paid land tax are entitled to refunds in certain circumstances once a construction or renovation of a residence is completed. (2) Section 78A, as amended by the amending Act, applies, and is taken always to have applied, in respect of the 2020 and 2021 tax years. (3) A taxpayer is entitled to a refund of any land tax paid in respect of the 2020 or 2021 tax years that is not payable because of subclause (2). ***amending Act*** means the **State Taxation and Treasury Legislation Amendment Act 2022**; ***commencement day*** means the day on which Part 5 of the amending Act comes into operation. Sch. 3 cl. 20 inserted by No. 23/2022 s. 26.