§ 9 — Ascertaining amount of land betterment charge

9.—(1) Subject to subsection (3), the amount of the land betterment charge in respect of any chargeable consent given in relation to a development or a subdivision of any land not mentioned in subsection (2) is the amount ascertained by the Table of Rates method.(2) The amount of the land betterment charge in respect of a chargeable consent given in relation to —(a)

a development or a subdivision of any land by way of varying a special condition in a directly allotted State title relating to the land, but not the following:(i)

a development of land without a material change of use of the land as described in the directly allotted State title;

(ii)

a directly allotted State title (but not a concessional State title) granted to a public authority; or

(b)

a development or a subdivision of, or a controlled activity with respect to, any land by way of varying any of the following restrictive covenants in a State title relating to the land:(i)

a restrictive covenant in a concessional State title;

(ii)

a controlled activity restrictive covenant;

(iii)

a subdivision control restrictive covenant,

is the amount ascertained by the Valuation method.

(3) The amount of the land betterment charge in respect of any chargeable consent given in relation to a development of any land as described in subsection (1) may be ascertained by the Valuation method in lieu of the Table of Rates method where —(a)

all taxable persons concerned elect, before a liability order is given to the taxable persons, for the Valuation method to be so used; or

(b)

the Table of Rates method is inapplicable to the particular development.

(4) Any election under subsection (3)(a) must —(a)

be in writing by or on behalf of the taxable person concerned;

(b)

be in a prescribed form (if prescribed); and

(c)

be given to the Authority within a prescribed period after the relevant point in time for the chargeable consent concerned, or such extension of that time as allowed by the Authority in any particular case.

(5) Any election under subsection (3)(a) is irrevocable.

—(1) Subject to subsection (3), the amount of the land betterment charge in respect of any chargeable consent given in relation to a development or a subdivision of any land not mentioned in subsection (2) is the amount ascertained by the Table of Rates method.

(2) The amount of the land betterment charge in respect of a chargeable consent given in relation to —(a)

a development or a subdivision of any land by way of varying a special condition in a directly allotted State title relating to the land, but not the following:(i)

a development of land without a material change of use of the land as described in the directly allotted State title;

(ii)

a directly allotted State title (but not a concessional State title) granted to a public authority; or

(b)

a development or a subdivision of, or a controlled activity with respect to, any land by way of varying any of the following restrictive covenants in a State title relating to the land:(i)

a restrictive covenant in a concessional State title;

(ii)

a controlled activity restrictive covenant;

(iii)

a subdivision control restrictive covenant,

is the amount ascertained by the Valuation method.

(3) The amount of the land betterment charge in respect of any chargeable consent given in relation to a development of any land as described in subsection (1) may be ascertained by the Valuation method in lieu of the Table of Rates method where —(a)

all taxable persons concerned elect, before a liability order is given to the taxable persons, for the Valuation method to be so used; or

(b)

the Table of Rates method is inapplicable to the particular development.

(4) Any election under subsection (3)(a) must —(a)

be in writing by or on behalf of the taxable person concerned;

(b)

be in a prescribed form (if prescribed); and

(c)

be given to the Authority within a prescribed period after the relevant point in time for the chargeable consent concerned, or such extension of that time as allowed by the Authority in any particular case.

(5) Any election under subsection (3)(a) is irrevocable.