Land Rent and Rates (Deferment and Remission) Act 1976 (ACT)

No. 10 of 1976

AN ORDINANCE

To amend the Land Rent and Rates {Deferment and

Remission) Ordinance 1970-1973.

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Executive Council, hereby make the following Ordinance under the Seat of Government {Administration) Act 1910-1973.

Dated this fourth day of March 1976.

JOHN R. KERR Governor-General.

By His Excellency's Command,

A. A. STALEY

Minister of State for the Capital Territory.

LAND R E N T AND RATES (DEFERMENT AND REMISSION)

ORDINANCE 1976

1 . ( 1 ) This Ordinance may be cited as the Land Rent and Rates

(Deferment and Remission) Ordinance 1976.*

(2 ) The Land Rent and Rates (Deferment and Remission)

Ordinance 1970-1973f is in this Ordinance referred to as the Principal

Ordinance.

(3) The Principal Ordinance, as amended by this Ordinance, may

be cited as the Land Rent and Rates (Deferment and	Remission)
Ordinance 1970-1976.

2. Section 2 of the Principal Ordinance is amended—

t Ordinance N o . 5, 1970, as amended by N o . 27, 1973.

(a) by emitting the definition of " determination " in sub-section (1) and substituting the following definitions:—

" 'attributable part', in relation to a parcel of land, means the amount by which the unimproved value of the parcel is greater than the notional unimproved value determined by the Minister under section

21F;

'determination' means a determination made under

section 3 ;

'land rates' means the amount of rates due under the Rates Ordinance in respect of a parcel of land in respect of a rating year;";

• Notified in the Australian Government Gazette on 8 March 1976.

(b) by inserting after paragraph (a) of the definition of " pensioner " the following paragraph:—

" (ab) a person to whom or in respect of whom there is being paid a benefit under Part IVAAA of the Social Services Act 1947-1975;"; and

(c) by omitting the definition of " the Rates Ordinance " and substituting the following definitions:—

" 'prescribed land' means land included in the land specified in Schedule 2 ;

'rating year' means the period of 1 2 months commenc­ ing on 1 July in any year;

'sewerage rates' means the amount of rates due under the Sewerage Rates Ordinance 1 9 6 8 - 1 9 7 5 in respect

of a parcel of land in respect of a rating year;

'the Rates Ordinance* means the Rates Ordinance

1 9 2 6 - 1 9 7 5 ;

'unimproved value' has the same meaning as in the Rates Ordinance;

'water rates' means the amount of rates due under the

Water Rates Ordinance 1 9 5 9 - 1 9 7 5 in respect of a

parcel of land in respect of a rating year.".

3. Section 21A of the Principal Ordinance is repealed.

4 . Section 21B of the Principal Ordinance is amended—

(a)	by omitting from sub-section (1) the word "Where" and substituting the words " Subject to sub-section ( 3 ) , where ";
(b)	by omitting from sub-section (2) the word "Where" and substituting the words " Subject to sub-section ( 3 ) , where "; and

(c) by adding at the end thereof the following sub-section:—
" ( 3 ) Notwithstanding the provisions of sub-sections ( 1 )

and ( 2 ) , in the case of land rates payable in respect of a

parcel of prescribed land—
(a)	sub-section ( 1 ) or ( 2 ) does not operate to discharge any part of the liability to pay those rates unless the Minister has deferred payment of part of those rates under section 21G ; and
(b)	the amount payable to discharge the liability to pay those rates is an amount equal to one-half of the amount of rates remaining payable after such a deferment has been made.".

5. After section 2 I D of the Principal Ordinance the following

sections are inserted:—

" 21E . The owner of a parcel of prescribed land on which is erected a single private dwelling house that is occupied solely as a single private dwelling house may apply to the Minister for relief from payment of part of the land rates payable in respect of the land.

" 21 F. (1) Where the Minister is satisfied that a parcel of prescribed land in respect of which an application under section 21E is made is a parcel on which is erected a single private dwelling house that is occupied solely as a single private dwelling house, the Minister shall determine the notional unimproved value of the parcel.

" (2) Where the unimproved value of a parcel of prescribed land in respect of which a determination under sub-section (1) is in force is altered, the Minister shall re-determine the notional unimproved value.

" (3) In this section, 'notional unimproved value', in relation to a parcel of prescribed land, means the value that would be the unimproved value of the parcel if the land included in the prescribed land had no greater potential for more valuable use than land adjoining the prescribed land.

" 21G. Where—

(a) an application has been made under section 21E; and
(b) the Minister has made a determination under section 21F,

the Minister shall defer the payment of such part of the land rates payable in respect of the parcel of land in a rating year as bears to the total amount of the rates so payable the same proportion as the attributable part bears to the whole of the unimproved value.

" 21H. Where the owner of a parcel of land in respect of which an application has been made under section 21E pays the whole or part of the land rates that, but for section 21G, would be payable in respect of the parcel, any amount so paid in excess of the amount of rates payable by virtue of section 21G shall be refunded to the owner.

"21 J. (1) In this section—

'deferred land rates' means rates the payment of which has been

deferred under section 21G;

'long term interest rate', in relation to a rating year, means the rate of interest payable on the long term securities having a term nearest to 10 years offered in connexion with the last loan for which a prospectus relating to long term

'relevant year' means the rating year in which a parcel of land rating year; securities was issued before the commencement of the on which is erected a single private dwelling house ceases
to be so occupied;

'securities' means stock, bonds or other securities under the

Commonwealth Inscribed Stock Act 1911-1973.

" (2) Where a parcel of land the rates payable in respect of which have been deferred under section 21G ceases to be a parcel of land on which is erected a single private dwelling house that is occupied solely as a single private dwelling house—

(a)	the owner of the parcel shall, within 1 month of the parcel so ceasing to be such a parcel, inform the Minister of the fact;
(b)	the deferment of land rates in respect of the parcel is no longer in force; and

(c) the amount ascertained in accordance with sub-section (3) is due and payable to the Commonwealth within 1 month of that date.

" (3) For the purposes of paragraph (2) (c ) , the amount payable

the fo rmulaP 1 +P 2 ( l+ r 1 ) + P 3 ( l + r 2 ) 2 + P 4 ( l + r 3 ) 3 + P . ( 1 + r 4 ) 4 +	to the Commonwealth is an amount ascertained in accordance with
P6(1+r 5 ) 5 , where—

P1 is the amount of deferred land rates in respect of the

relevant year;

P2 is the amount of deferred land rates in respect of the rating

year immediately preceding the relevant year;

P3 is the amount of deferred land rates in respect of the rating

year that occurs 2 years before the relevant year;

P4 is the amount of deferred land rates in respect of the rating

year that occurs 3 years before the relevant year;

P5 is the amount of deferred land rates in respect of the rating

year that occurs 4 years before the relevant year;

P6 is—

(a) in the case where there are no deferred land rates in respect of the relevant year—the amount of deferred land rates in the year that occurs 5 years before the relevant year; or

(b) in any other case—zero;

r1 is the long term interest rate for the rating year immediately

preceding the relevant year;

r2 is the long term interest rate for the rating year that occurs

2 years before the relevant year;

r3 is the long term interest rate for the rating year that occurs

3 years before the relevant year;

r4 is the long term interest rate for the rating year that occurs

4 years before the relevant year; and

r5 is the long term interest rate for the rating year that occurs 5 years before the relevant year.

" (4) The amount due and payable by virtue of this section may

be recovered by the Commonwealth as a debt due to the Commonwealth

in a court of competent jurisdiction.

" (5) No deferred land rates, other than those included in the

amount calculated in accordance with paragraph ( l ) ( c ) , are payable

in respect of the parcel of land.".

6 . The Principal Ordinance is amended as set out in the Schedule

to this Ordinance.

7. The Schedule to the Principal Ordinance is amended by omitting

the words—

" THE SCHEDULE "

and substituting the word and figure—

" SCHEDULE 1 ".

8. The Principal Ordinance is amended by adding at the end thereof the following Schedule:—

SCHEDULE 2 Section 2

Division Section No. Division Section No.

Griffith	. .	..	2	Kingston	..	17
14	18
16	19
17	20
20	22
21	24
23	25 26
Kingston	. . . . . .	15	27
16	28

9. The amendments made by this Ordinance apply to and ir
relation to land rates payable in respect of the rating year that com­

menced on 1 July 1974 and in respect of all subsequent rating years

SCHEDULE Section 6

Provision amended Omit Substitute

Sub-section 2 (1)—

definition of" pensioner", Table A in the Third Schedule Table A in Schedule 3

paragraph (d)

Sub-section 2 (2)	. .	sub-section (1) of this section	sub-section (1)
sub-section (1) of section 83A	sub-section 83A (1)
sub-section (6) of section 123A	sub-section 123A (6)
Sub-section 2 (4)	..	sub-section (3) of section 4 or	sub-section 4 (3) or section 16

under section 16 of this

Ordinance

Sub-section 3 (6) . . paragraph (b) of sub-section (4) paragraph (4) (b) or (5) (b)

of this section or paragraph (b)

of the last preceding sub­

section

Sub-section 4 (4) .. the last preceding sub-section sub-section (3)

Section 5	. .	..	Form 1	Form 1 in Schedule 1
Section 8	. .	..	the last preceding section	section 7

Paragraph 10 (1) (d) .. Sub-section (2) of section 19 of sub-section 19 (2)

this Ordinance

Sub-section 10 (2)	. .	sub-section (4) of this section	sub-section (4)
Paragraph 10 (3) (c)	..	the next succeeding section	section 11
Sub-section 10 (4)	..	sub-section (2) of this section	sub-section (2)
Sub-section 10 (5)	. .	sub-section (2) of this section	sub-section (2)
the next succeeding section	section 11
Sub-section 10 (6)	. .	the last preceding sub-section	sub-section (5)
Paragraph 10 (6) (a)	. .	paragraph (b) of sub-section (1)	paragraph 11 (1) (b)

of the next succeeding section

Sub-section 10 (7)	. .	sub-section (2) of this section	sub-section (2)
Sub-section 11 (1)	. .	sub-section (5) of the last pre-	sub-section 10(5)

ceding section

Paragraph 11 (1) (b)	. .	is satisfied	if satisfied
Paragraph 11 (2) (a)	. .	paragraph (b) of sub-section (3)	paragraph 10 (3) (b)

of the last preceding section

SCHEDULE—continued

Provision amended Omit Substitute

Paragraph 11 (3) (a) . . paragraph (b) of sub-section (3) paragraph 10 (3) (b)

of the last preceding section

Paragraph 12 (b) . . sub-section (5) of section 10 of sub-section 10 (5)

this Ordinance

the last preceding section section 11

Section 13 . . sub-section (S) of section 10 of sub-section 10 (5)

this Ordinance

paragraph (b) of sub-section (1) paragraph 11 (1) (b)

of section 11 of this Ordinance

Sub-section 15 (3)	. .	the last preceding sub-section	sub-section (2)
Sub-section 15 (5)	. .	the last preceding sub-section	sub-section (4)
Sub-section 16 (3)	. .	the last preceding sub-section	sub-section (2)
sub-section (5) of this section	sub-section (5)
Sub-section 16 (4)	. .	sub-section (2) of this section	sub-section (2)
Sub-section 16 (5)	..	sub-section (3) of this section	sub-section (3)
Section 17	. .	sub-section (3) of section 4, or	sub-section 4 (3) or under

under section 16, of this Ordi-	section 16
nance

Section 18 Form 2 in the Schedule to this Form 2 in Schedule 1

Ordinance

Sub-section 19 (1)	. .	section 3 of this Ordinance	section 3
Section 20	section 9, 12 or 13 of this Ordi-	section 9, 12 or 13

nance

Paragraph 21B (1) (c)	..	Form 3	Form 3 in Schedule 1
Paragraph 21B (2) (c)	. .	Form 3	Form 3 in Schedule 1