Definitions
3 Definitions
In this Act—
capital improved value has the same meaning as in the Valuation of Land Act 1960;
S. 3(1) def. of charitable land amended by No. 38/2023 s. 19(a).
charitable land means land, or part of land, that is—
owned by a charity; and
used and occupied by a charity exclusively for charitable purposes;
charity means—
a charitable institution; or
a person who holds land on trust for charitable purposes;
CIV1—see sections 12(a) and 13(1)(a);
CIV2—see sections 12(b) and 13(1)(b);
controlling interest—
in relation to a corporation—see section 23; or
in relation to a trust—see section 25(2);
corporation has the same meaning as in section 9 of the Corporations Act;
discretionary trust has the same meaning as in section 3(1) of the Land Tax Act 2005;
S. 3(1) def. of excluded rezoning amended by No. 38/2023 s. 19(b).
excluded rezoning means—
a rezoning between schedules in the same zone; or
a rezoning that causes land to be brought within the contribution area within the meaning of section 201RC of the Planning and Environment Act 1987; or
the first rezoning of land that was in the contribution area within the meaning of section 201RC of the Planning and Environment Act 1987 immediately before that rezoning; or
a rezoning that causes land that was not in a public land zone to be in a public land zone; or
a rezoning that causes land that was in a public land zone to be in a different public land zone; or
a rezoning that causes land to be in a zone declared under subsection (2)(a) to be an excluded zone; or
a rezoning of land that, immediately before the rezoning, was in a zone declared under subsection (2)(b);
general valuation has the same meaning as in the Valuation of Land Act 1960;
group means a group constituted under Division 4 of Part 3;
joint owners means persons who are owners of land jointly or in common, whether as partners or otherwise;
S. 3(1) def. of non-rateable leviable land amended by No. 16/2025 s. 22(6).
non-rateable leviable land has the same meaning as in the Emergency Services and Volunteers Fund Act 2012;
non-rateable non-leviable land has the same meaning as in the Valuation of Land Act 1960;
owner, in relation to land, means—
if the land is under the Transfer of Land Act 1958—the registered proprietor of the land within the meaning of section 4(1) of that Act; or
if the land is not under the Transfer of Land Act 1958—the holder of an estate in fee simple in the land;
Planning Minister means the Minister administering Part 3 of the Planning and Environment Act 1987;
planning scheme means a planning scheme in force under the Planning and Environment Act 1987;
public land zone means a public land zone under a planning scheme;
rateable land has the same meaning as in the Local Government Act 1989;
related corporation—see section 22;
related trust—see section 25(1);
rezoning means an amendment of a planning scheme that causes land to be in a different zone from the zone that it was in immediately before the amendment;
taxable value uplift—see section 10;
S. 3(1) def. of valuation authority repealed by No. 50/2024 s. 99.
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value uplift—see section 11;
Victoria Planning Provisions has the same meaning as in section 3(1) of the Planning and Environment Act 1987;
WGT event means a rezoning other than an excluded rezoning;
windfall gains tax means tax imposed by section 6;
zone means a zone under a planning scheme.
The Treasurer, by notice published in the Government Gazette, may declare—
a zone to be an excluded zone for the purposes of paragraph (f) of the definition of excluded rezoning in subsection (1); and
a zone to be a zone for the purposes of paragraph (g) of the definition of excluded rezoning in subsection (1).
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