Aboriginal Land Rights Act 1983 No 42
Division 4A Community development levy
Words and expressions used in this Division, and in any regulations made under this Division, have the same meaning as they have in the Duties Act 1997.
42R Community development levy payable for certain transactions
(1) A Local Aboriginal Land Council is liable to pay the community development levy for any dutiable transaction to which the levy applies that occurs in relation to a dealing with land vested in the Council (whether or not the Council is liable to pay duty in respect of the transaction under the Duties Act 1997).(2) The community development levy applies to the following dutiable transactions:(a) a transfer of land,(b) an agreement for the sale or transfer of land,(c) a declaration of trust over land,(d) a lease of land in respect of which a premium is paid or agreed to be paid,(e) any other transaction prescribed by the regulations.(3) Except as provided by subsection (4), the community development levy does not apply to the following dutiable transactions:(a) except as provided by the regulations, transactions that are exempt from duty under the Duties Act 1997,(b) transactions under a community benefit scheme providing home ownership for Aboriginal persons,(c) transactions prescribed by the regulations.(4) The community development levy is payable in respect of a dutiable transaction even though duty is not chargeable on the transaction because of section 280 of the Duties Act 1997.(5) The regulations may provide that the community development levy is payable for other transactions in relation to dealings with land vested in a Local Aboriginal Land Council and may also provide for the amount of the levy for those transactions.(6) For the purposes of this Division, a dutiable transaction occurs when it is taken to occur for the purposes of the Duties Act 1997.
42S Community development levy not payable on transactions between Councils
The community development levy is not payable in respect of a dutiable transaction between a Local Aboriginal Land Council and another Aboriginal Land Council.
42T Amount of community development levy
(1) The amount of the community development levy payable for a dutiable transaction is the prescribed percentage (if any) of the amount of duty in respect of the transaction calculated as if duty were chargeable on the transaction at the rate specified in section 32 (1) of the Duties Act 1997.(2) In calculating the community development levy, any arrangement for the payment of the levy by a person other than the Local Aboriginal Land Council concerned is to be disregarded.
42U Payment of community development levy amounts
(1) Amounts of community development levy collected by the Chief Commissioner of State Revenue are to be paid to the New South Wales Aboriginal Land Council by the Chief Commissioner as agreed between the Council and the Chief Commissioner.Note.The Taxation Administration Act 1996 (other than Part 4 of that Act), which includes provisions relating to the collection, payment and non-payment of tax, applies to the community development levy. The Chief Commissioner of State Revenue will be responsible for the collection of the community development levy.(2) The Chief Commissioner of State Revenue may retain from the community development levy collected by the Chief Commissioner amounts for payment of the Chief Commissioner’s costs in relation to the Chief Commissioner’s functions relating to the levy.(3) Any such costs are to be in accordance with an agreement between the Chief Commissioner of State Revenue and the New South Wales Aboriginal Land Council.(4) The New South Wales Aboriginal Land Council must pay to the New South Wales Aboriginal Land Council Community Fund established under section 149A amounts of community development levy received from the Chief Commissioner.(5) The New South Wales Aboriginal Land Council must also pay to that Fund an additional amount equal to the amount of community development levy paid by the Chief Commissioner of State Revenue to the Council under this section.(6) The additional amount payable by the New South Wales Aboriginal Land Council under subsection (5) must be paid not later than 28 days after receipt by the Council of a payment of levy under this section.(7) Amounts of community development levy are to be paid in accordance with this section, despite any provision of the Taxation Administration Act 1996.
42V NSWALC payments may be waived
The Minister may waive payment of the whole or any part of an amount payable by the New South Wales Aboriginal Land Council under section 42U (5), if the Minister is of the opinion that it is appropriate to do so, having regard to the financial circumstances of the Council, its obligations under this Act and any other matters the Minister considers relevant.
The regulations may make provision for or with respect to the following:(a) the application of provisions of the Duties Act 1997 (with or without modifications) in respect of the community development levy,(b) the period within which the community development levy is payable,(c) interim assessments of community development levy,(d) without limiting paragraph (a), the stamping of instruments.