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Contents (1973 - 68)
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Strata Schemes (Freehold Development) Act 1973 No 68
Repealed version for 1 March 2016 to 29 November 2016 (accessed 10 April 2020 at 23:21)
Part 4
Part 4 Rating and taxation
54–88   (Repealed)
89   Definitions
In this Division:
appropriate valuing Act means the Valuation of Land Act 1916.
area has the same meaning as it has in the Local Government Act 1993.
rating authority means an authority authorised to make and levy rates on land.
value, in relation to a parcel or a lot, means land value, improved value, improved capital value or assessed annual value, as the case may be.
valuing authority means the Valuer-General.
90   Valuation of parcel
(1)  Where a valuing authority causes a parcel to be valued under and subject to the appropriate valuing Act, the parcel shall, notwithstanding the provisions of that or any other Act, be valued as a single parcel of land and as if it were owned by a single owner and, for the purposes of any such valuation and all purposes incidental thereto (including objection to a valuation) but not otherwise, the parcel and all improvements thereon shall be deemed to be owned by the body corporate and by no other person.
(2)  During the period from the registration of a strata plan and until a valuation of the parcel showing the body corporate as owner becomes effective for rating and taxing purposes the valuation in force during that period shall be deemed to be a valuation of the parcel made by the valuing authority as if the body corporate were shown thereon as owner.
(3)  A valuing authority is not, for the purposes of the making, levying, imposition, assessment or recovery of rates or taxes referred to in this Division, required to make separate valuations of any parts of a parcel otherwise than if the parcel were owned by a single owner.
90A   Valuation of parcels that form part of the site of a building
(1)  If the site of a building is subdivided into separate parcels of land (as referred to in section 26A of the Valuation of Land Act 1916), and one or more of those parcels of land is a parcel within the meaning of this Act, the value of any such parcel is to be determined in accordance with that section.
(2)  A reference in that section to the Valuer-General is to be read, for the purposes of this section, as a reference to a valuing authority.
 Section 26A of the Valuation of Land Act 1916 provides that if the site of a building is subdivided into separate parcels of land, the value of each separate parcel is to be determined firstly by valuing all of those separate parcels together as if they comprised a single parcel and then by apportioning the value so obtained between the separate parcels.
91   (Repealed)
92   Rating of lots
(1)  A reference in this section to a ratable parcel, or a ratable part of a parcel, in relation to any rate, is a reference respectively to a parcel or part of a parcel that is ratable as to that rate or would be so ratable but for any exemption or concession applicable to any portion of that parcel or part, as the case may be (not being, in the case of a rate for water, sewerage or drainage services, an exemption or concession applicable to that portion by reason of its situation in relation to any such services).
(2)  A rate on a ratable parcel or a ratable part of a parcel shall not be made or levied on the body corporate but, subject to this section, shall be made and levied in respect of each lot comprised in the parcel as if:
(a)  the proprietor of each such lot were the owner in fee simple in possession of the lot and it were a separate parcel of land having a value equal to the appropriate value apportioned to it under paragraph (c),
(b)  that proprietor were, subject to any exemptions or concessions that may be applicable to him or to the lot of which he is the proprietor, liable for any rate made and levied by the rating authority on the owners of land, and
(c)  the value of any such lot were an amount that bears to the corresponding value ascertained in accordance with section 90 of the ratable parcel or the ratable part of the parcel, as the case may be (after deducting therefrom any allowance applicable under Division 3 of Part 1B of the Valuation of Land Act 1916) the same proportion as the unit entitlement of that lot bears to the aggregate unit entitlement.
(3)  Where part only of a lot is ratable for any rate, the rate in respect of that lot shall be made and levied on the ratable part as if the value of that part were an amount that bears to the appropriate value of the lot, as ascertained under subsection (2) (c), the same proportion as the rental value of the ratable part bears to the rental value of the lot.
93   Charges for services
Charges or fees for water, sewerage, drainage or effluent services (other than stormwater management services within the meaning of the Local Government Act 1993) rendered in respect of a parcel or part of a parcel (otherwise than in respect of a lot exclusively for its use and benefit) shall be calculated as if any rates payable in respect of the lots comprised in that parcel were payable by the body corporate as the ratable person in respect of the parcel and shall be payable by the body corporate.
94   Certain lots not ratable
(a)  a strata plan of subdivision has been registered, or
(b)  a plan has been registered in the office of the Registrar-General under the Conveyancing Act 1919,
for the purpose of effecting a resumption as referred to in Division 3 of Part 2, a rate shall not be made or levied on:
(c)  a lot in that strata plan of subdivision, or
(d)  a lot in the plan so registered,
unless that resumption has been effected, but nothing in this section prevents a rate from being made or levied on land of which such a lot forms part.
95   (Repealed)
96   Certain valuations of interests in parcel not to be used for purposes of this Division
Where a parcel is situated in an area or part of an area in respect of which area or part the Valuer-General has furnished a valuation list to the local council in accordance with the Valuation of Land Act 1916, nothing in this Division prevents the Valuer-General from making and entering on the Register of Land Values a valuation of any estate or interest in the parcel and the improvements thereon, but the valuation shall not be included in a valuation list or supplementary list and shall not be used for any purpose of this Division.