2009 Amendments

State Revenue Legislation Further Amendment Act (No 2) 2009

This Act which received assent on 19 November 2009

  1. amends the Duties Act 1997 (effective from 1 December 2009):

    1. to make further provision for the valuation of land holdings of unit trust schemes, private companies and listed companies in connection with determining whether those unit trust schemes or companies are landholders for the purposes of landholder duty, and

    2. to make further provision for liability for landholder duty in respect of an acquisition of an interest in a landholder that is made by a trustee or by a person acting in more than one capacity, and

    3. to make persons who acquire or hold an interest in a landholder as a creditor liable for landholder duty in certain circumstances and to clarify the meaning of “interest” in a landholder, and

    4. to prevent the use of terms contracts or other means to avoid liability for landholder duty, and

    5. to clarify the types of interests in land that are treated as dutiable property under that Act,

  2. amends the Parking Space Levy Act 2009 (effective from 1 September 2009) to clarify the time within which the parking space levy must be paid in order to avoid penalty,

  3. amends the Payroll Tax Act 2007 to establish a new test for determining whether wages are taxable in this jurisdiction, which is consistent with complementary legislation being adopted by other States and the Territories.

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Last updated: 14 February 2017