New South Wales: Land Development Contribution Management Act 1970 (NSW)

Land Development Contribution Management Act 1970 No 22 An Act to make provision relating to the levy, assessment and collection of a contribution in relation to the development of certain land within the Sydney region; to amend the Local Government Act 1919 and certain other Acts; and for purposes connected therewith. Part 1 Preliminary 1 Name of Act and commencement (1) This Act may be cited as the Land Development Contribution Management Act 1970. (2) This Act shall commence upon a day to be appointed by the Governor and notified by proclamation published in the Gazette. 2 (Repealed) 3 Definitions (1) In this Act, except in so far as the context or subject-matter otherwise indicates or requires: agent includes every person who in the State, for or on behalf of any person out of the State (in this definition termed the principal) has the control or disposal of any land belonging to the principal or the control, receipt or disposal of any rents, issues or proceeds derived from any such land. Appeals Board means the Appeals Board constituted under section 59. assessment means an assessment of contribution under Part 3. Authority means the New South Wales Planning and Environment Commission constituted under the New South Wales Planning and Environment Commission Act 1974. base date means the first day of August, one thousand nine hundred and sixty-nine. contribution means development contribution calculated at the rates fixed by the Contribution Act on the leviable increase in the price of land or on the leviable increase in the value of land. Contribution Act means the Land Development Contribution Act 1970. contributor means a person who may be assessed for contribution in accordance with this Act. council has the meaning ascribed thereto in section 4 of the Local Government Act 1919. county council means a county council constituted under the Local Government Act 1919. Court means the Land and Environment Court. Crown land has the same meaning as in the Crown Land Management Act 2016. declared land means any land to which an order under section 11 applies, being an order published in the Gazette on or before 7 February 1973. development has the meaning ascribed thereto in subsection (1) of section 342T of the Local Government Act 1919. Fund means the Land Development Contribution Fund established under Part 7. interim development order has the meaning ascribed thereto in subsection (1) of section 342T of the Local Government Act 1919. joint organisation has the same meaning as in the Local Government Act 1993. land includes land the owner of which is the Crown or a body corporate that is constituted by or under any Act and is deemed by that or any other Act to be a statutory body representing the Crown or to represent the Crown. local government area has the meaning ascribed thereto in section 4 of the Local Government Act 1919. mortgage includes any charge whatever upon land or any interest therein, however created, for the securing of money. owner means a person who has an estate or interest in land. planning scheme means a scheme prescribed under Part 12A of the Local Government Act 1919 and includes the County of Cumberland Planning Scheme. public place has the meaning ascribed thereto in section 4 of the Local Government Act 1919. public reserve has the meaning ascribed thereto in section 4 of the Local Government Act 1919. public road has the meaning ascribed thereto in the Roads Act 1993. regulations means regulations made under this Act. subdivision has the meaning ascribed thereto in section 4 of the Local Government Act 1919. the non-urban Sydney region means the land within the local government areas specified in the Second Schedule that is shown edged red and tinted brown on the plans specified in the Third Schedule and filed in the office of the Authority. the Sydney region means the local government areas specified in the First Schedule. trustee includes, in addition to every person appointed or constituted trustee by act of parties, by order or declaration of a court or by operation of law: (a) an executor or administrator, guardian, committee, receiver or liquidator, and (b) every person having or taking upon himself or herself the administration or control of land affected by any express or implied trust or acting in any fiduciary capacity, or having the possession, control or management of land of a person under legal or other disability. valuation, in relation to land, means a determination of the value of the land made in accordance with the provisions of this Act. valuer-general means the valuer-general appointed under the Valuation of Land Act 1916. (2) The powers, authorities, duties and functions conferred and imposed upon a council under this Act apply in respect of each local government area to the council of the area. 4 References in this Act to base date valuation (1) For the purposes of assessing any contribution, a reference in this Act to a base date valuation in respect of any land is a reference: (a) except as provided by paragraph (b), to the valuation of that land as at the base date, or (b) where that valuation has been altered in accordance with section 47 or 49, to that valuation as so altered, increased in either case by an amount equal to the appropriate percentage of that valuation, or of that valuation as so altered, calculated in respect of each complete year or part thereof within the period commencing on the base date and ending on the date on which that land became liable for that contribution. (2) For the purposes of subsection (1) the appropriate percentage is: (a) except as provided in paragraph (b), two per centum per annum, or (b) in respect of any part of the period referred to in subsection (1) that is within a quinquennial period commencing on the first day of August in the year one thousand nine hundred and seventy-four or in any fifth year thereafter, such other percentage per annum as may be prescribed in respect of that quinquennial period. (3) A regulation prescribing another percentage for the purposes of subsection (2) shall not be made except on the recommendation of the Treasurer. 5 References in this Act to development consents A reference in this Act: (a) to the grant of a development consent is a reference: (i) to the passing of a resolution whereby an approval, consent or permission to carry out development is granted by a council under Part 12A of the Local Government Act 1919, under a planning scheme or under an interim development order, (ii) to the making of a decision under that Part, under a planning scheme or under an interim development order, by the Minister or the Authority, as a result of which a person is entitled to carry out development, and (iii) to the delivering of a decision of the Local Government Appeals Tribunal constituted under Part 12B of the Local Government Act 1919, on an appeal under subsection (2) of section 342N of that Act, as a result of which a person is entitled to carry out development, but where an approval, consent or permission referred to in subparagraph (i), or a decision referred to in subparagraph (ii), is subject to appeal the consent shall be deemed not to have been granted and the decision shall be deemed not to have been made until: (iv) the expiration of one month after the grant of the development consent as referred to in subparagraph (i) (ii) or (iii), or (v) where an appeal has been lodged, it has been finally determined or withdrawn, whichever is the later, and (b) to a development consent is a reference to any such resolution or decision. Part 2 Land development contribution 6 Contributions to be levied and paid in respect of declared land Contributions shall be levied and paid in respect of declared land. 7 Time when declared land becomes liable for contribution (1) Declared land becomes liable for contribution, calculated on the leviable increase in the price of the land, on every date on which it is disposed of on or after the date of publication in the Gazette of an order: (a) under section 11, and (b) applying to the land, and where an interim development order or planning scheme applying to the land has not been subsequently published in the Gazette. (2) Declared land becomes liable for contribution, calculated on the leviable increase in the value of the land, on the date on which it is first disposed of or a development consent relating to the land is first granted (whichever first happens) on or after the date on which an interim development order or planning scheme applying to the land is published in the Gazette, being the interim development order or planning scheme that is first so published after the date on which an order: (a) under section 11, and (b) applying to the land, is so published. (3) For the purposes of this Act, land is disposed of: (a) where a contract or agreement for the sale or other divesting, whether by way of exchange or otherwise, of an estate in fee simple in the land is entered into by the vendor or party divesting himself or herself of the land, (b) where a contract or agreement for the giving of a direction relating to the land and referred to in the provisions of subsection (5) of section 17 of the Real Property Act 1900 is entered into by the applicant referred to in that subsection, (c) where the land is not Crown land and a memorandum of transfer transferring an estate in fee simple in the land or an instrument conveying an estate in fee simple in the land is executed by the transferor or conveyor otherwise than pursuant to a contract or agreement referred to in paragraph (a), whether entered into before or after the commencement of this Act, (d) where a direction relating to the land and referred to in the provisions of subsection (5) of section 17 of the Real Property Act 1900 is given by the applicant referred to in that subsection otherwise than pursuant to a contract or agreement referred to in paragraph (b), whether entered into before or after the commencement of this Act, (e) where an instrument of transfer or conveyance (not being a Crown grant) of an estate or interest in Crown land (being an estate or interest under a prescribed tenure or under one of a class of tenures prescribed for the purposes of paragraph (b) of subsection (5)) is executed by the transferor or conveyor otherwise than pursuant to a contract or agreement referred to in paragraph (a), whether entered into before or after the commencement of this Act, or (f) where an estate in fee simple in the land is divested, otherwise than in a manner referred to in paragraph (a), (b), (c), (d) or (e), from any person under the provisions of any Act, or Act of the Commonwealth, providing for the compulsory acquisition of land, but is not disposed of: (g) where such a contract, agreement, direction, memorandum of transfer, instrument of transfer or conveyance is entered into, given or executed by the Authority in favour of the Crown, a council or body corporate constituted by or under any Act and the land is to be used for a public road or public reserve or for a public purpose (whether of the same or a different kind) approved by the Minister, (h) where such a contract, agreement, direction, memorandum of transfer, instrument of transfer or conveyance is entered into, given or executed by the Crown, a council or such a body corporate in favour of the Authority and the land was acquired by the Crown, that council or body corporate pursuant to a contract, agreement, direction, memorandum of transfer, instrument of transfer or conveyance referred to in paragraph (g), (i) where a transfer or instrument of conveyance is entered into in relation to Crown land by way of mortgage or sub-mortgage or by way of release of mortgage or sub-mortgage of those lands, (j) where it is the subject of a transmission to a person in the person's capacity as an executor of the will or administrator or trustee of the estate of a deceased person, (k) where it is the subject of a transfer, conveyance or transmission in specie to a devisee of the land under a will or to a person entitled on the intestacy of a deceased person, (l) where it is the subject of any instrument whereby it is vested in trustees in the place of other trustees, (m) where it becomes vested in a person in the person's capacity as the official receiver or a trustee in bankruptcy, (n) where it becomes vested in a person in the person's capacity as the liquidator of a company, (o) where a contract, agreement, a memorandum of transfer or instrument of conveyance is entered into or executed as a consequence of levying execution on the land, (p) where it is disposed of, as referred to in paragraph (a), (b), (c), (d) or (e), as property of the Commonwealth, or (q) where it is disposed of, as referred to in paragraph (a), (b), (c), (d), (e) or (f), in such cases or circumstances as may be prescribed. (4) For the purposes of this Act, the date on which land is disposed of is: (a) where the land is disposed of: (i) as referred to in paragraph (a) or (b) of subsection (3)—the date of the contract or agreement, or (ii) as referred to in paragraph (c), (d) or (e) of that subsection—the date of the memorandum of transfer, instrument of transfer or conveyance or direction, or where the contract, agreement, memorandum of transfer, instrument of transfer or conveyance or direction is undated, the date on which the contract or agreement is executed by the vendor or person disposing of the land, the memorandum of transfer or instrument of transfer is executed by the transferor, the instrument of conveyance is executed by the conveyor or the direction is executed by the person giving it, as the case may be, or (b) where land is disposed of as referred to in paragraph (f) of subsection (3)—the date on which the land is divested from the person referred to in that paragraph. (5) A reference in subsection (3) to an estate in fee simple in land includes a reference to: (a) an estate or interest in the land that may be converted by the holder thereof into an estate in fee simple in the land under section 134 of the Conveyancing Act 1919, and (b) where the land is Crown land, an estate or interest in the land under a prescribed tenure or one of a prescribed class of tenures. (6) The reference in subsection (2) to a development consent does not include a reference to a development consent for the carrying out of development for a charitable purpose or for any purpose ancillary to that purpose or, without limiting the generality of the foregoing, for the purpose of any works of electricity supply to be carried out or conducted by an electricity generator within the meaning of the Energy Services Corporations Act 1995, an energy distributor within the meaning of the Energy Services Corporations Act 1995 or an authorised distributor under the Electricity Network Assets (Authorised Transactions) Act 2015, any works of water supply or of sewerage or drainage to be carried out or conducted by the Metropolitan Water Sewerage and Drainage Board, a county council, a joint organisation or a council, any works for or in connection with public roads to be carried out or conducted by the Commissioner for Main Roads or a council, or for the purpose of a public place, a public reserve, a public cemetery or crematorium, a public hospital, a public railway, a public school, a technical college, a university constituted under any Act or a college of any such university, a college of advanced education within the meaning of the Higher Education Act 1969 or for any other public purpose (whether of a like or different nature) that is approved by the Authority, for the purposes of this section, with the consent of the Treasurer. (7) A reference in subsection (1) or (2) to a disposition of land does not, where the date on which the land is disposed of is 8 February 1973, or any subsequent day, include a reference to that disposition. (8) A reference in subsection (2) to a development consent does not include a reference to a development consent granted on or after 8 February 1973. 7A Certain dispositions to cease to attract liability (1) Where land has become liable for contribution as a consequence of a disposition, the Authority may declare that the disposition is a disposition to which this section applies. (2) Subsections (1) and (2) of section 7 shall cease to apply in respect of land that has become liable to contribution as a consequence of a disposition declared to be a disposition to which this section applies, and that land shall be deemed never to have become so liable as a consequence of that disposition. (3) The Authority shall not make a declaration under this section in relation to any disposition unless the Authority, having regard to all the circumstances of the case, is satisfied that it is just and equitable to do so. 8 Certain land not liable (1) Notwithstanding any other provision of this Act, where a parcel of land: (a) was, at the base date, owned by a natural person, (b) was the only parcel of land owned by that person at that date, (c) had, at that date, erected thereon a single dwelling-house, and was, at that date, being used for residential purposes, and (d) had, at that date, an area not exceeding nine thousand square feet, that parcel of land is not liable for contribution. (2) In this section: parcel of land means a lot in a lawful division of land or, where, at the base date, a single dwelling-house was erected on land in two or more such lots, the land comprised in those lots. single dwelling-house means one dwelling used or adapted for use solely for habitation by not more than one family. 9 Leviable increase in the price of land (1) For the purposes of this Act, the leviable increase in the price of any land is: (a) where the consideration applicable upon the land being disposed of exceeds the base date valuation of that land—the amount ascertained by subtracting from that consideration that base date valuation, and (b) where that consideration does not exceed that base date valuation—nil. (2) For the purposes of subsection (1), the consideration applicable upon any land being disposed of is: (a) where the land is disposed of for a consideration that consists of an amount of money only, and: (i) the land is disposed of, as referred to in paragraph (a) of subsection (3) of section 7—the sum of the consideration expressed in the contract or agreement for the sale or other divesting of the land and, where the contract or agreement was entered into as a consequence of the exercise of an option to purchase or acquire the land, any amount paid in respect of that option, (ii) the land is disposed of as referred to in paragraph (b) of subsection (3) of section 7—the sum of the consideration expressed in the contract or agreement for the giving of the direction relating to the land and, where the contract or agreement was entered into as a consequence of the exercise of an option for the giving of the direction, any amount paid in respect of that option, (iii) the land is disposed of, as referred to in paragraph (c) of subsection (3) of section 7—the sum of the consideration expressed in the memorandum of transfer or conveyance and, where the memorandum of transfer or conveyance was executed as a consequence of the exercise of an option to purchase, or for the transfer or conveyance of, the land, any amount paid in respect of that option, or (iv) the land is disposed of, as referred to in paragraph (e) of subsection (3) of section 7—the sum of the consideration expressed in the instrument of transfer or conveyance and, where any such instrument was executed as a consequence of the exercise of an option for the transfer or conveyance of the estate or interest in the land, any amount paid in respect of that option, or (b) where the land is disposed of: (i) as referred to in paragraph (a), (b), (c) or (e) of subsection (3) of section 7 and the consideration applicable is not ascertainable under paragraph (a), or (ii) as referred to in paragraph (d) or (f) of that subsection, the amount determined by the valuer-general as being the value, as at the date of the disposition, of the land. (3) Where a valuation of any land disposed of as referred to in paragraph (a), (b), (c) or (e) of subsection (3) of section 7 for a consideration that consists of an amount of money only is made in accordance with section 42 that valuation shall be, for the purposes of subsection (1), the consideration applicable upon the land being so disposed of. 10 Leviable increase in the value of land (1) For the purposes of this Act, the leviable increase in the value of any land is: (a) where the final valuation of that land exceeds the base date valuation of that land—the amount ascertained by deducting from that final valuation that base date valuation, and (b) where that final valuation does not exceed that base date valuation—nil. (2) The reference in subsection (1) to the final valuation of any land is a reference: (a) except as provided in paragraph (b), to the valuation of that land as at the date (in this section referred to as the final date) upon which an interim development order or planning scheme is published in the Gazette, being the interim development order or planning scheme that is first so published after the date on which an order: (i) under section 11, and (ii) applying to the land, is so published, or (b) where that valuation has been altered in accordance with section 47 or 49, to that valuation as so altered, increased in either case by an amount equal to the appropriate percentage of that valuation, or of that valuation as so altered, calculated in respect of each complete year or part thereof within the period commencing on the final date and ending on the date on which the land became liable for contribution calculated on the leviable increase in the value of the land. (3) For the purposes of subsection (2) the appropriate percentage is: (a) except as provided in paragraph (b), two per centum per annum, or (b) in respect of any part of the period referred to in subsection (2) that is within a quinquennial period referred to in paragraph (b) of subsection (2) of section 4, the percentage prescribed for the purposes of that paragraph in respect of that quinquennial period. (4) A regulation prescribing another percentage for the purposes of subsection (3) shall not be made except on the recommendation of the Treasurer. 11 Declaration of released land (1) The Minister may, by order published in the Gazette, declare that any land, specified or described in the order, that is within the non-urban Sydney region is land liable for contribution under this Act. (2) For the purposes of this Act, an order shall be deemed to have been published in the Gazette on the date of commencement of this Act declaring that the land within the local government areas specified in the Fourth Schedule and shown tinted light green on the plans specified in the Fifth Schedule and filed in the office of the Authority is land liable for contribution under this Act. Part 3 Assessment of contribution 12 Person liable to pay contribution The person liable to be assessed for contribution in respect of any land is, where the land becomes liable for contribution as a consequence of: (a) its being disposed of as referred to in paragraph (a) of subsection (3) of section 7—the vendor or party referred to in that paragraph, (b) its being disposed of as referred to in paragraph (b) of that subsection—the applicant referred to in that paragraph, (c) its being disposed of as referred to in paragraph (c) of that subsection—the transferor or conveyor referred to in that paragraph, (d) its being disposed of as referred to in paragraph (d) of that subsection—the applicant referred to in that paragraph, (e) its being disposed of as referred to in paragraph (e) of that subsection—the transferor or conveyor referred to in that paragraph, (f) its being disposed of as referred to in paragraph (f) of that subsection—the person referred to in that paragraph, and (g) the granting of a development consent—the applicant for that consent. 13 Assessment of contribution when land becomes liable for contribution (1) Where land becomes liable for contribution, otherwise than as a consequence of the granting of a development consent, the contributor shall, within a period of fourteen days thereafter or within such further period as the Authority allows before or after the expiration of that period, give notice to the Authority, on a form provided by the Authority, that the land has become so liable and shall, on that form, furnish the information stated on that form to be required. (2) Where, after the final date referred to in subsection (2) of section 10 and applicable to the land, a development consent granted as referred to in subparagraph (i) or (iii) of paragraph (a) of section 5 is granted in respect of any declared land, the council in whose area the land is situated shall, within the prescribed time, give to the Authority: (a) notice in writing that the consent has been granted, (b) a copy of the application made to the council for the development consent and of any plans that accompanied that application, and (c) in the case of a development consent granted as referred to in subparagraph (i) of paragraph (a) of section 5, notice in writing of any notice for the rescission, and of any rescission, of the resolution granting the development consent. (3) Where, after the final date referred to in subsection (2) of section 10 and applicable to the land, the Minister makes a decision referred to in subparagraph (ii) of paragraph (a) of section 5, in respect of any declared land, the Minister shall cause a copy of the decision to be given to the Authority. (4) As soon as practicable: (a) after the receipt of a notice referred to in subsection (1) or (2), (b) after the receipt of a copy of a decision referred to in subsection (3), or (c) after the Authority makes a decision referred to in subparagraph (ii) of paragraph (a) of section 5 in respect of any declared land, the Authority shall assess the contribution, if any, payable and shall serve notice of the assessment: (d) where the notice received by the Authority was given to it under subsection (1)—on the contributor, as shown in that notice, liable to be assessed for the contribution, (e) where the notice received by the Authority was given to it under subsection (2) —on the contributor, as shown in the copy of the application referred to in that subsection, or (f) where a decision referred to in paragraph (b) or (c) has been made—on the contributor who made the application in respect of which the Minister's or the Authority's decision was made. (5) An assessment may be made by the Authority whenever land becomes liable for contribution whether or not any notice or other document required by this section to be given to the Authority has been given, and the Authority may serve notice of the assessment on every person who, in its opinion, is liable to be assessed for contribution in accordance with section 12. (6) An assessment may be made by the Authority on the basis of any information in its possession. (7) The provisions of subsections (2) and (3) do not apply to or in respect of any declared land in respect of which the Authority has notified the council or the Minister that no further contribution is payable. 14 Contribution to be reduced by amount of previous contribution (1) 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. (2) A reference in subsection (1) to any contribution previously assessed in respect of any land: (a) includes a reference: (i) 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, (ii) to any contribution previously assessed in respect of any part of that land, and (iii) 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 (b) does not: (i) include a reference to so much of any contribution as has been refunded or waived in accordance with section 16, (ii) 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 (iii) 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. (3) 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. 15 Postponement of whole or part of contribution where minor development approved (1) Where: (a) land becomes liable for contribution as a consequence of the granting of a development consent, as referred to in subsection (2) of section 7, and (b) an application for a determination to be made under this section is made to the Authority by the person liable to pay that contribution, the Authority may: (c) if it is satisfied that the development to which the consent relates is of such a nature and is proposed to be carried out in such circumstances or affects such a small portion of the land that it would not be reasonable to require payment of that contribution in full or in part, determine that no part of that contribution or that only such part of that contribution as it considers reasonable shall be payable, or (d) if it is not so satisfied, determine that the whole of that contribution shall be payable, and any such determination shall, subject to subsection (2), have effect accordingly. (2) Any applicant for a determination under subsection (1) who is dissatisfied with the determination made by the Authority on the application may, within the prescribed time, appeal to the Appeals Board against the determination and the decision of that Board on the application shall be final and conclusive and shall have effect as if it were the determination of the Authority. (3) Where a determination, other than a determination that the whole of the contribution shall be payable, is made under subsection (1) or (2) relating to the contribution in respect of any land: (a) the land shall be or become liable for any contribution that would have been or become payable had the development consent referred to in paragraph (a) of subsection (1) not been granted, and (b) the Authority shall: (i) include in the notice of assessment of the contribution a statement specifying the particulars of the determination, and (ii) serve a copy of that assessment on the council in whose area the land is situated. 16 Refund or waiver of contribution where disposition etc rescinded etc (1) Where: (a) land has become liable for contribution, and (b) the disposition or development consent as a consequence of which the land became liable for that contribution has been rescinded, cancelled, annulled or revoked, the contributor is entitled: (c) where the contribution has been paid in whole, to a refund of the amount of the contribution paid, (d) where the contribution is wholly unpaid, to a waiver of the amount of contribution unpaid, or (e) where the contribution has been partly paid, to a refund of the amount of contribution paid and to a waiver of the amount of contribution unpaid. (2) A person is not entitled to a refund of contribution or a waiver of contribution under subsection (1): (a) unless the person makes application therefor in writing and, where a form of application is prescribed, on the prescribed form, (b), (c) (Repealed) (d) unless, where the refund or waiver is applied for by reason of a development consent being revoked, any instrument evidencing the development consent is, where the Authority so requires, surrendered to the Authority, (e) unless the Authority has no notice of: (i) any disposition for the purposes of section 7 having been made, or (ii) any development consent having been granted, after the date on which the disposition or development consent referred to in paragraph (b) of subsection (1) was made or granted and before 8 February 1973, (ei) unless, where the disposition or development consent referred to in paragraph (b) of subsection (1) was rescinded, cancelled, annulled or revoked on or after 8 February 1973, the Authority decides that it is, having regard to all the circumstances of the case, satisfied that the disposition or consent was not rescinded, cancelled, annulled or revoked for the purpose of avoiding or evading liability for contribution or for purposes including that purpose, and (f) unless the person furnishes to the Authority such evidence as it may require. (3) For the purposes of subsections (1) and (2), a development consent is revoked: (a) if it is rescinded or revoked in any manner authorised by law, (b) if it expires by effluxion of time, or (c) if: (i) the person to whom the development consent was granted applies to the Authority for the development consent to be revoked, and (ii) the Authority grants a certificate certifying that the surrender of the development consent has been accepted. (3A) Where the revocation of a development consent was or is applied for under paragraph (c) of subsection (3) on or after 8 February 1973, the Authority shall not grant a certificate under that paragraph in relation to the consent unless it decides that it is, having regard to all the circumstances of the case, satisfied that the application was not made for the purpose of avoiding or evading liability for contribution or for purposes including that purpose. (4) Where the Authority grants a certificate referred to in subparagraph (ii) of paragraph (c) of subsection (3), it shall where the development consent is a development consent granted as referred to: (a) in subparagraph (i) of paragraph (a) of section 5—notify, in writing, the council by which the development consent was granted that the surrender of the development consent has been accepted, (b) in subparagraph (ii) of that paragraph—cause an appropriate notation to be made in the Authority's records and notify, in writing, the council in whose local government area the land to which the development consent relates is situated that the development consent has been revoked, and (c) in subparagraph (iii) of that paragraph—cause a copy of the certificate to be filed in the office of the court by which the development consent was granted or, where it was granted by the Local Government Appeals Tribunal, in the office of the Tribunal. (5) A council to whom a notification referred to in paragraph (a) or (b) of subsection (4) is given shall, within seven days after receipt of the notification, notify, in writing, the Authority that it has received the notification. (6) The provisions of subsection (1) apply in a case where a disposition of land is rescinded, cancelled, annulled or revoked as to part only of the land and in that case the amount of contribution to be refunded or waived shall be as determined by the Authority. (7) Where a contribution in respect of any land is refunded or waived, or the Authority has refrained from assessing any contribution assessable, in respect of any land, in accordance with this section, the land shall be or become liable for any contribution that would have been or become payable had the disposition or development consent, as a consequence of which the land became liable for the contribution that has been refunded, not been made or granted. (8) Notwithstanding any other provision of this section the Authority may, of its own motion, waive any contribution assessed, or refrain from assessing any contribution assessable, as a consequence of the granting of a development consent if that development consent has been revoked as referred to in paragraph (a) or (b) of subsection (3) and the development referred to in the development consent has not been commenced or carried out. 17 Liability of council to pay contribution where land sold for overdue rates (1) Where land is, in accordance with the Local Government Act 1919, sold for overdue rates, the liability of the council selling the land to pay contribution payable as a consequence of that sale shall, notwithstanding any other provision of this Act, not exceed the amount payable as contribution under subsection (1) of section 606 of that Act. (2) Where the amount of the contribution payable by a council by reason of the operation of subsection (1) is less than the amount of the contribution that would but for that subsection have been payable in respect of the land sold by the council: (a) the council shall, within seven days after the sale of the land, give notice in writing to the Authority specifying: (i) the purchase money payable in respect of the sale, and (ii) the payments required to be made from the purchase money under section 606 of the Local Government Act 1919, and (b) the land shall be or become liable for any contribution that would have been or become payable had the land not been sold by the council. (3) A reference in this section to land being sold includes a reference to land being made the subject of a contract or agreement for sale. 18 Right to pay contribution in advance (1) Where declared land has not become liable for contribution under subsection (2) of section 7, the Authority shall, if requested by the owner of the land to do so after the final date referred to in subsection (2) of section 10 and applicable to the land make an assessment of the contribution, if any, payable in respect of that land as if it had become so liable on the date on which the Authority received the request. (2) Any contribution assessed under subsection (1) may be paid by any person at any time after the final date referred to in that subsection. (3) The provisions of Part 5 do not apply to any contribution assessed under this section. (4) The provisions of sections 19 and 20 apply to a person at whose request contribution has been assessed under this section in the same way as they apply to a contributor. (5) Any contribution paid under this section in respect of land that had not become liable for contribution under subsection (2) of section 7 on or before 7 February 1973 shall, upon application made to the Authority, be refunded without interest, subject to the Authority being furnished with such securities, releases and indemnities as it may require. 19 Amendment of assessments (1) Subject to this section, the Authority may of its own motion or upon an application in writing made by a contributor, amend any assessment by making such alterations therein or additions thereto, or such further alterations therein or additions thereto, as it thinks necessary to ensure that a complete and accurate assessment is made. (2) An amendment may be made under subsection (1): (a) where: (i) an application by a contributor under this section is made within three years after the service of notice of the assessment or any amendment thereof and the contributor has supplied to the Authority within that period or such further period as the Authority allows (whether before or after the expiration of that period) all information required by the Authority for the purpose of deciding the application, or (ii) the Authority is of the opinion that a contributor has attempted to evade the payment of contribution by failing to furnish the Authority with complete and accurate information, at any time, or (b) in any other case—within three years after the service of notice of the assessment or of any amendment thereof. (3) Where: (a) an amendment of an assessment has been made in accordance with this section, and (b) a period of more than three years has elapsed since the service of notice of the original assessment, any further amendment of the assessment shall, subject to this section, be limited to the matter, the subject of the prior amendment, notice of which was served within the preceding three years. (4) Where the amendment of an assessment under this section has the effect that contribution is payable or that an additional amount of contribution is payable: (a) the contributor shall be liable to pay the contribution he or she ought to have paid if the assessment had been originally made as amended, reduced by any contribution he or she has paid, and (b) the amendment shall, unless it was made with the consent of the contributor, be subject to objection and appeal in accordance with Part 4. (5) Where an amendment of an assessment has the effect of reducing the amount of contribution payable, the Authority shall refund any contribution overpaid. 20 Notice of assessment As soon as possible after an assessment or an amendment of an assessment is made, the Authority shall cause notice in writing of the assessment or amended assessment to be served on the contributor liable to pay the contribution assessed. 21 Validity of assessment The validity of an assessment or notice of an assessment is not affected by reason only that a provision of this Act has not been complied with. Part 4 Objections and appeals 22 Appeal (1) Any person who is assessed for the payment of contribution and who is dissatisfied with the assessment or with any amendment of the assessment, may, within the period referred to in section 25 or within such further period as the Authority allows (whether before or after the expiration of that period) serve on the Authority an objection, in writing, against the assessment or amendment, stating fully and in detail the grounds on which the person relies. (2) Notwithstanding subsection (1): (a) no objection shall be made to the Authority under this Part in respect of so much of any assessment as relates to the valuation of land described or referred to therein, if that valuation is the valuation of the land under this Act, and (b) no objection may be made to the Authority in respect of an assessment if particulars of that assessment have been included in a certificate under section 56. (3) The Authority shall consider the objection as soon as possible and may disallow it or allow it, either wholly or in part. (4) The Authority shall give to the objector written notice of its decision on the objection. (5) An objector who is dissatisfied with the decision of the Authority may, within twenty-eight days after service of notice of that decision, or within such further time as the Authority allows (whether before or after the expiration of that period), request, in writing, the Authority to treat his or her objection as an appeal and to forward it, as an appeal, to the Court, and the Authority shall, within twenty-eight days of the receipt by it of the request, forward the objection accordingly. (6) The Court shall have jurisdiction to hear and dispose of appeals forwarded to it under subsection (5). 23 Pending appeal not to affect assessment (1) The fact that an objection or appeal, in accordance with section 22, or under Part 6, is pending does not interfere with or affect the assessment objected to or appealed from and, subject to this Act, the contribution may be levied and recovered on the assessment as if no objection or appeal were pending. (2) If the assessment is altered on objection or appeal, a due adjustment shall be made and amounts of contribution paid in excess shall be refunded by the Authority and amounts short-paid shall be recoverable as arrears by the Authority from the contributor. 24 Appeals to Court (1) An objector shall be limited on the hearing of the appeal to the grounds stated in his or her objection. (2) If the assessment has been reduced by the Authority after considering the objection, the reduced assessment shall be deemed to be the assessment appealed from. (3) On the hearing of the appeal, the Court may make such order as it thinks fit and may reduce, increase or otherwise vary the assessment. (4) Except as provided by the Land and Environment Court Act 1979, any such order of the Court shall be final and conclusive and binding on all parties. 24A Objections and appeals as to certain applications under sec 16 (1) In this section: application means an application made on or after 8 February 1973: (a) under paragraph (a) of subsection (2) of section 16 for the refund or waiver of contribution, where the disposition or development consent as a consequence of which land became liable for that contribution was rescinded, cancelled, annulled or revoked (as referred to in that section) on or after that date, or (b) under paragraph (c) of subsection (3) of section 16 for the revocation of a development consent. the prescribed period: (a) in relation to an application made before the commencement of the Land Development Contribution Management (Amendment) Act 1973—means the period of sixty days after that commencement, or (b) in relation to an application made after that commencement—means the period of sixty days after the making of the application. (2) Where the Authority serves on an applicant a written notice stating that the Authority has decided that, in relation to the application, it is not satisfied as to the matters referred to in paragraph (ei) of subsection (2) of section 16, or in subsection (3A) of section 16, the applicant may serve on the Authority an objection, in writing, against the decision, stating fully and in detail the grounds on which the applicant relies. (3) Where before the expiration of the prescribed period after the making of an application, the Authority: (a) has not granted the application, or (b) has not served on the applicant a written notice stating whether or not the Authority has decided that, in relation to the application, it is satisfied as to the matters referred to in paragraph (ei) of subsection (2) of section 16, or in subsection (3A) of section 16, the Authority shall be deemed to have decided that it is not satisfied as to those matters. (4) The Authority shall consider the objection as soon as possible and may disallow it or allow it. (5) The provisions of subsections (4), (5) and (6) of section 22 apply to and in respect of an objection under this section and the Authority's decision on the objection in the same way as they apply to and in respect of an objection under section 22 and the Authority's decision on such an objection. (6) An objector shall be limited on the hearing of the appeal to the grounds stated in the objection. (7) On the hearing of the appeal, the Court may make such order as it thinks fit and may reverse the decision of the Authority. (8) Except as provided by the Land and Environment Court Act 1979, any such order of the Court shall be final and conclusive and binding on all parties. (9) The Authority shall be deemed to have decided that, in relation to an application, it is satisfied as to the matters referred to in paragraph (ei) of subsection (2) of section 16, or in subsection (3A) of section 16, if: (a) the Authority allows an objection under subsection (4), or (b) the Court reverses the decision of the Authority under subsection (7), in relation to the application. Part 5 Collection and recovery of contribution 25 Date of payment of contribution (1) Contribution shown in a notice of assessment shall be due and payable to the Authority by the contributor specified in that notice at the expiration of a period of twenty-eight days after service of that notice. (2) Where an assessment is amended in accordance with this Act and additional contribution is thereby payable by the contributor, the additional contribution shall be due and payable to the Authority at the expiration of a period of twenty-eight days after the service of the notice of the amendment of the assessment. 26 Additional contribution in case of default If contribution or additional contribution on an amended assessment is not paid before the expiration of the time prescribed by section 25, or such further time as is allowed by the Authority under section 27, additional contribution at a rate equal to ten per centum per annum of the amount unpaid shall be payable by the contributor to the Authority by way of penalty in respect of the period commencing from the expiration of the time so prescribed or allowed and ending on the date of payment. 27 Extension of time and payment by instalments The Authority may, in such cases as it thinks fit: (a) extend the time for payment of contribution, (b) permit the payment of contribution to be made by such instalments and within such time as it considers the circumstances warrant, (c) where it exercises its powers under paragraph (a) or (b), require the contributor to provide security for the contribution payable by the contributor, or (d) remit the whole or any part of the additional contribution imposed under section 26. 28 Recovery of contribution (1) Contribution shall be deemed, when it becomes due and payable, to be a debt due to Her Majesty and shall be collected and received by the Authority in accordance with this Act. (2) Contribution that is unpaid may be recovered as a debt in any court of competent jurisdiction in the name of the Authority or in the name of an officer or servant of the Authority authorised in writing by the Authority to take proceedings for the recovery of, and to recover, contribution. 29 Substituted service (1) If in any proceedings against a contributor for the recovery of contribution the defendant: (a) is absent from Australia and has not, to the knowledge of the Authority, after reasonable enquiry in that behalf, any attorney or agent in Australia on whom service of process can be effected, or (b) cannot, after reasonable enquiry, be found, service of any process in the proceedings may, without leave of the court, be effected on the defendant by posting it, or an office copy thereof, addressed to the defendant, at his or her last known place of business or abode in Australia, or by fixing it on a conspicuous part of the land in respect of which the contribution is payable. (2) Service of process in accordance with subsection (1) shall be deemed to have been effected at the time it would, in the ordinary course of post, be delivered or when it is fixed on a conspicuous part of the land in respect of which the contribution is payable, as the case may be. 30 Provisions where contribution not paid in contributor's lifetime The following provisions apply in any case where a contributor, who was a natural person and has died, escaped, whether intentionally or not, full contribution in his or her lifetime by reason of not having complied with any of the provisions of this Act: (a) the Authority shall have the same powers and remedies against the executors or administrators of the contributor in respect of the estate of the contributor as it would have had against the contributor in his or her lifetime, (b) the executors or administrators shall furnish such information as the Authority requires for the purpose of a full assessment, (c) the amount payable shall (where the contributor's default was intentional) be such amount not exceeding twice the amount of the difference between the contribution so assessed and the amount actually paid by the contributor as the Authority determines, and shall be a first charge on all the contributor's estate in the hands of his or her executors or administrators, and (d) no lapse of time shall prevent the operation of this section, and the Authority may take all such proceedings and exercise all such powers and remedies for the purpose of giving effect to this section and recovering the amount payable as in the case of other assessments and contribution. 31 Action to recover contribution may be taken at any time Any action or remedy for recovery of contribution may be taken at any time, any law to the contrary notwithstanding. 32 Default (1) Where a contributor makes default in payment of contribution, then, without in any way releasing the contributor from liability (except to the extent of any payments deemed to be made on the contributor's behalf as referred to in paragraph (b)), the following provisions shall apply as long as the default continues: (a) if the contribution is payable in respect of land subject to any lease or occupied by any person, then the lessee or occupier shall be responsible for the payment of the contribution and it may be recovered from the lessee or occupier as if he or she were the defaulting contributor, and (b) all payments made under this section by a lessee or occupier shall be deemed to be made on behalf of the defaulting contributor. (2) The responsibility of the lessee or occupier under this section is limited to any rent or payments due by the lessee or occupier to the contributor at the time of demand made or action brought by or on behalf of the Authority or accruing due from time to time thereafter. (3) Any payment to the Authority under this section shall be a valid discharge to the lessee or occupier for rent or payments due by the lessee or occupier to the contributor as against all other persons whomsoever. 33 Contribution between contributors jointly liable Where two or more persons are liable for the same contribution payable in respect of any land, they shall each be liable for the whole of that contribution, but any one of them who has paid the contribution: (a) may recover from any other person jointly liable with him or her an amount which bears to the amount of contribution so paid the same proportion as the value of the estate or interest in the land of such other person bears to the sum of the values of the estates or interests in the land of all persons liable for that contribution, and (b) may: (i) sue for that firstmentioned amount in any court of competent jurisdiction as money paid to the use of that other person at his or her request, or (ii) retain or deduct that firstmentioned amount out of any moneys in his or her hands belonging or payable to that other person. 34 Waiver of contribution in cases of hardship (1) Where it is shown to the satisfaction of the Appeals Board that: (a) a natural person liable to pay contribution has suffered such a loss, or is in such circumstances, that the exaction of the full amount of contribution would entail serious hardship, or (b) owing to the death of a person, who, had the person lived, would have been a contributor, the dependants of that person are in such circumstances that the exaction of the full amount of contribution would entail serious hardship, the Appeals Board may waive the payment of the contribution either wholly or in part. (2) The Authority shall make such alteration in the amount of contribution payable, and shall make such refund of contribution already paid as is necessary to give effect to a decision of the Appeals Board. 35 Writing off contribution (1) Where it is shown to the satisfaction of the Appeals Board that every reasonable effort has been made to recover any amount payable as contribution or that it is impracticable without undue expense to recover any such amount, it may direct that amount to be written off. (2) The contributor shall not be released from his or her liability in consequence of any action taken by the Appeals Board under this section, and the Authority may at any future time take such action to recover from that contributor the amount of contribution written off as it considers the circumstances warrant. 36 Appeals Board's powers may be exercised by the Secretary of the Authority in certain cases The Secretary of the Authority may exercise all the powers of the Appeals Board under sections 34 and 35 in any case where the amount of contribution involved does not exceed forty dollars. 37 Definition of contribution for certain purposes For the purposes of: (a) sections 34 and 35, contribution includes any costs incurred in attempting to recover contribution, and (b) sections 27, 28, 29, 31, 32, 33, 34, 35, 36 and 38, contribution includes additional contribution whether by way of penalty or otherwise. 38 Contribution to be a first charge on land (1) Contribution payable in respect of any land shall until it is paid be a first charge on that land in priority over all other encumbrances whatever, and notwithstanding any disposition of the land but subject to subsection (2) it shall continue to be liable in the hands of any purchaser or other holder for any contribution charged on it so long as the contribution remains unpaid. (2) Where any land (in this subsection referred to as a portion) is disposed of and that land formed part of land (in this subsection referred to as the whole parcel) which immediately before the disposition was subject to a charge for an amount (in this subsection referred to as the total charge) under this section: (a) the portion shall be subject to a charge (as referred to in subsection (1)) for such amount as bears to the total charge the same proportion as the base date valuation of that portion bears to the base date valuation of the whole parcel, and (b) the residue of the whole parcel shall be subject to a charge (as referred to in subsection (1)) for amount equal to the difference between the total charge and the charge to which the portion is subject by virtue of paragraph (a), in addition to any other charge to which the portion or residue of the whole parcel may become liable. (3) A certificate under section 56 is, for the purpose of determining the amount of a charge on any declared land as at any date, conclusive evidence in favour of any person referred to in subsection (3) of that section that as at the date specified in the certificate there was no charge on the land other than a charge arising out of any matter specified in the certificate. Part 6 Valuation of lands 39 Valuations (1) For the purposes of this Act, value in relation to land means the amount, as determined by the valuer-general, that the fee simple of the land (including any improvements thereon or appertaining thereto) unencumbered by any mortgage and not subject to any lease but subject to any reservations, restrictions, covenants, easements or rights in the nature of easements that affect the land at the date as at which the determination is made, might be expected to realise if offered for sale on such reasonable terms and conditions as a bona fide seller would require. (2) A reference in subsection (1) to reservations, restrictions, covenants, easements or rights in the nature of easements that affect land does not include a reference to any reservation, restriction, covenant or easement or any such right imposed or created after the base date unless: (a) it was imposed or created pursuant to the provisions of an Act, (b) it is an easement or restriction of the nature referred to in paragraph (a) of subsection (1) of section 88A of the Conveyancing Act 1919, (c) it is a covenant in favour of the Crown or of any public or local authority constituted by or under an Act, or (d) it is one of a class or description of reservations, restrictions, covenants, easements or rights in the nature of easements prescribed for the purposes of this section. 40 Valuer-general to make base date valuations (1) A valuation, as at the base date, may be made by the valuer-general at any time in respect of any land within the non-urban Sydney region and shall, as soon as practicable, be made by the valuer-general in respect of all declared land. (2) For the purposes of this Part, the valuer-general or the Court in determining what improvements were on or appertained to land at the base date may, without limiting the evidence that the valuer-general or the Court may take into account, take into account such evidence by way of aerial photographs, which the valuer-general or the Court is satisfied were made within a reasonable period after the base date, as the valuer-general or the Court thinks fit. 41 Interested persons may obtain base date valuation (1) A person who is the owner of declared land may apply, on a form provided by the valuer-general for the purpose, for a base date valuation in respect of the land and the valuer-general shall, on payment of the prescribed fee, furnish that person with that valuation. (2) Subsection (1) does not apply in relation to land that is prescribed land within the meaning of section 56A. 42 Valuations at other dates (1) As soon as practicable after the valuer-general has received a request therefor from the Authority, the valuer-general shall: (a) in respect of any land disposed of as referred to in paragraph (a), (b), (c), (d), (e) or (f) of subsection (3) of section 7, make a valuation of that land as at the date specified in the request as being the date on which the land was so disposed of, and (b) in respect of any land that has become liable for contribution calculated on the leviable increase in the value of the land, make a valuation of that land as at the date specified in the request as being the final date referred to in subsection (2) of section 10 and applicable to that land. (2) The valuer-gener