s. 2 2 Definitions S. 2 amended by (1) In this Act unless inconsistent with the context or No. 55/1989 s. 5(1)(a). subject-matter— means the territory within which a rating area authority levies rates or taxes; S. 2(1) def. of means an Australian Valuation Property AVPCC AVPCC Classification Code; inserted by No. 58/2012 s. 111(1). means the sum which S. 2(1) def. of capital improved value capital land, if it were held for an estate in fee improved simple unencumbered by any lease, value inserted by mortgage or other charge, might be expected No. 55/1989 to realize at the time of valuation if offered s. 5(1)(b). for sale on any reasonable terms and conditions which a genuine seller might in ordinary circumstances be expected to require; has the same meaning as it has S. 2(1) def. of collection agency collection in section 3 of the Fire Services Property agency inserted by Levy Act 2012; No. 58/2012 s. 111(1). S. 2(1) def. of means a collection agency general valuation collection general valuation that a Council is causing or agency general has caused to be made for non-rateable valuation leviable land that is not located in a inserted by municipal district; No. 58/2012 s. 111(1). means Commissioner of State S. 2(1) def. of Commissioner Revenue under the Taxation Administration Act 1997; inserted by No. 3/2004 s. 15(a).
S. 2 amended by No. 55/1989 s. 5(1)(a). 2 Definitions s. 2 (1) In this Act unless inconsistent with the context or subject-matter— area means the territory within which a rating authority levies rates or taxes; S. 2(1) def. of AVPCC inserted by No. 58/2012 s. 111(1). AVPCC means an Australian Valuation Property Classification Code; S. 2(1) def. of capital improved value inserted by No. 55/1989 s. 5(1)(b). capital improved value means the sum which land, if it were held for an estate in fee simple unencumbered by any lease, mortgage or other charge, might be expected to realize at the time of valuation if offered for sale on any reasonable terms and conditions which a genuine seller might in ordinary circumstances be expected to require; S. 2(1) def. of collection agency inserted by No. 58/2012 s. 111(1). collection agency has the same meaning as it has in section 3 of the Fire Services Property Levy Act 2012; S. 2(1) def. of collection agency general valuation inserted by No. 58/2012 s. 111(1). collection agency general valuation means a general valuation that a Council is causing or has caused to be made for non-rateable leviable land that is not located in a municipal district; S. 2(1) def. of inserted by No. 3/2004 s. 15(a). Commissioner means Commissioner of State Revenue under the Taxation Administration Act 1997;