Land Development Contribution Management Act 1970

In assessing the contribution in respect of any land there shall be deducted from the contribution that would but for this subsection be payable any contribution previously assessed in respect of that land.

A reference in subsection (1) to any contribution previously assessed in respect of any land—

includes a reference—

to an amount that bears to any contribution previously assessed in respect of that land, or any part of that land, and any other land the same proportion as the base date valuation of that land or part bears to the base date valuation of that land, or that part, and that other land,

to any contribution previously assessed in respect of any part of that land, and

to so much of any contribution previously assessed in respect of that land as has been waived under section 34, or written-off under section 35; but

does not—

include a reference to so much of any contribution as has been refunded or waived in accordance with section 16,

include a reference to so much of any contribution as the Authority has, in accordance with section 15 or 61, determined shall not be payable, or

as on and from the date on which any amount of contribution becomes liable to be refunded as a consequence of the determination of an objection to or appeal against an assessment or a valuation or an amendment of an assessment include a reference to that amount.

Where the deduction to be made under this section exceeds the contribution from which the deduction is required to be made, the Authority shall not be liable to refund the excess.