Definitions
3 Definitions
In this Act—
S. 3(1) def. of assessment amended by No. 28/2011 s. 40(a).
assessment means an assessment made by the Commissioner under Part 3 of the tax liability of a person, and includes a reassessment, a compromise assessment and a deemed assessment;
authorised officer means the Commissioner or a person appointed as an authorised officer under section 70(2);
business day means a day other than a Saturday, a Sunday or a public holiday appointed under the Public Holidays Act 1993;
Commissioner means Commissioner of State Revenue referred to in section 62;
compromise assessment means an assessment made under section 12;
S. 3(1) def. of contribution inserted by No. 23/2010 s. 21(a).
contribution means a growth areas infrastructure contribution imposed under Part 9B of the Planning and Environment Act 1987;
S. 3(1) def. of correspond-ing Commis-sioner inserted by No. 83/2009 s. 24(1).
corresponding Commissioner, in relation to a recognised jurisdiction, means the person who is responsible for the general administration of the law that corresponds with this Act;
S. 3(1) def. of deemed assessment inserted by No. 28/2011 s. 40(b).
deemed assessment means a deemed assessment under section 12A;
exercise a function includes perform a duty;
S. 3(1) def. of feasibility study inserted by No. 86/2009 s. 4.
feasibility study means an examination and analysis conducted for the purpose of—
evaluating an existing tax, duty, levy or impost; or
developing and evaluating policies and proposals for a new or existing tax, duty, levy or impost;
function includes a power, an authority or a duty;
investigation means an investigation under Division 2 of Part 9;
non-reviewable decision has the meaning given by section 5;
S. 3(1) def. of notification default inserted by No. 83/2009 s. 30, amended by Nos 26/2015 s. 44, 28/2017 s. 90, 52/2021 s. 70, 23/2022 s. 22(1), 52/2021 s. 81 (as amended by No. 23/2022 s. 22(3)), 16/2024 s. 43.
notification default means—
a failure to lodge a notice under section 34G of the Land Tax Act 2005; or
a failure to lodge a notice under section 46K of the Land Tax Act 2005; or
a failure to give notice to the Commissioner in accordance with section 61B, 61C, 61D, 61E or 61F of the Land Tax Act 2005; or
a failure to notify the Commissioner of a change in circumstances in accordance with section 70N of the Land Tax Act 2005; or
a failure to notify the Commissioner of an error or omission in accordance with section 104A of the Land Tax Act 2005; or
a failure to give a notice to the Commissioner in accordance with section 104B of the Land Tax Act 2005; or
a failure to notify the Commissioner of an error or omission in accordance with section 26 of the Windfall Gains Tax Act 2021; or
a failure to notify the Commissioner of an error or omission in accordance with section 33 of the Commercial and Industrial Property Tax Reform Act 2024; or
a failure to notify the Commissioner of a change of use in accordance with section 34 of the Commercial and Industrial Property Tax Reform Act 2024;
S. 3(1) def. of on-line duty payment system inserted by No. 28/2011 s. 40(b).
on-line duty payment system has the same meaning as in section 3(1) of the Duties Act 2000;
person includes an unincorporated association and a partnership;
S. 3(1) def. of police officer inserted by No. 37/2014 s. 10(Sch. item 165.1).
police officer has the same meaning as in the Victoria Police Act 2013;
premises includes land, a vehicle, a vessel and an aircraft;
reassessment means reassessment of tax liability under section 9;
S. 3(1) def. of recognised jurisdiction inserted by No. 83/2009 s. 24(1).
recognised jurisdiction means the Commonwealth, another State or a Territory;
S. 3(1) def. of recognised law inserted by No. 83/2009 s. 24(1).
recognised law means a law administered by a corresponding Commissioner that is—
a law relating to the imposition of a tax, duty or levy; or
a law declared by the Governor in Council under subsection (2) to be a recognised law;
record means—
a documentary record;
a record made by an electronic, electromagnetic, photographic or optical process;
any other kind of record;
S. 3(1) def. of reportable information inserted by No. 28/2017 s. 87.
reportable information means information about the transfer of a freehold interest in real property situated in Victoria that is reportable by the State to the Commissioner of Taxation of the Commonwealth under item 3 of the table at the foot of section 396‑55 of Schedule 1 to the Taxation Administration Act 1953 of the Commonwealth;
retention period, in relation to a document or thing, means the period of 60 days after it was provided, produced or seized;
S. 3(1) def. of return amended by No. 47/2020 s. 62.
return means a return, statement, certificate, application, report or other record that—
is required or authorised under a taxation law to be lodged by a person with the Commissioner or a specified person; and
is liable to tax or records matters in respect of which there is or may be a tax liability; and
is of a type included on the list published by the Commissioner under section 36AA;
S. 3(1) def. of tax amended by Nos 74/2005 s. 36(1), 23/2010 s. 21(b), 52/2021 s. 79.
tax means a tax, levy, contribution or duty under a taxation law, and includes—
interest and penalty tax under Part 5;
any other amount paid or payable by a taxpayer to the Commissioner under a taxation law (other than section 129A);
taxation law has the meaning given by section 4;
tax default means a failure by a taxpayer to pay, in accordance with a taxation law, the whole or part of tax that the taxpayer is liable to pay;
tax liability means a liability to pay tax;
tax officer means—
an authorised officer;
any other person engaged (whether as an officer or employee or otherwise) in the administration or execution of a taxation law;
taxpayer means a person who has been assessed as liable to pay an amount of tax, who has paid an amount as tax or who is liable or may be liable to pay tax;
S. 3(1) def. of Tribunal substituted by No. 52/1998 s. 311(Sch. 1 item 89.1).
Tribunal means Victorian Civil and Administrative Tribunal established by the Victorian Civil and Administrative Tribunal Act 1998;
S. 3(1) def. of trustee amended by No. 69/2011 s. 37(1).
trustee includes—
a person who is a trustee under an implied or constructive trust;
in relation to a deceased person, an executor of the will, or an administrator of the estate, of the deceased person;
a receiver or manager of the property of a company, or a liquidator of a company for the purpose of its winding up;
a receiver, guardian, committee or manager of the property of a person under a legal or other disability;
a person having possession, control or management of a business or property of a person who is under a legal or other disability;
any person acting in a fiduciary capacity;
S. 3(1) def. of valuation authority inserted by No. 69/2011 s. 37(2), repealed by No. 50/2024 s. 98(a)(ii).
* * * * *
S. 3(1) def. of Valuer-General inserted by No. 50/2024 s. 98(a)(i).
Valuer-General means the valuer‑general appointed under section 3(1) of the Valuation of Land Act 1960.
S. 3(2) inserted by No. 83/2009 s. 24(2).
The Governor in Council may, by Order published in the Government Gazette, declare a law of the Commonwealth, another State or a Territory to be a recognised law for the purposes of this Act.
S. 4 amended by No. 69/2011 s. 38 (ILA s. 39B(1)).
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.