Rates and Land Tax Act 1926 (ACT)

Rates and Land Tax Act 1926 (repealed)

A1926-6

Republication No 17

Effective: 1 July 2004

Republication date: 1 July 2004

As repealed by A2004-3 amdt 1.8

Unauthorised version prepared by ACT Parliamentary Counsel’s Office

About this republication

The republished law

This is a republication of the Rates and Land Tax Act 1926 (repealed) (including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)). It also includes any commencement, amendment, repeal or expiry affecting the republished law to 1 July 2004.

The legislation history and amendment history of the republished law are set out in endnotes 3 and 4.

Kinds of republications

The Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at type="disc">

authorised republications to which the Legislation Act 2001 applies

unauthorised republications.

The status of this republication appears on the bottom of each page.

Editorial changes

The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication. Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice.

This republication does not include amendments made under part 11.3 (see endnote 1).

Uncommenced provisions and amendments

If a provision of the republished law has not commenced or is affected by an uncommenced amendment, the symbol U appears immediately before the provision heading. The text of the uncommenced provision or amendment appears only in the last endnote.

Modifications

If a provision of the republished law is affected by a current modification, the symbol M appears immediately before the provision heading. The text of the modifying provision appears in the endnotes. For the legal status of modifications, see Legislation Act 2001, section 95.

Penalties

The value of a penalty unit for an offence against this republished law at the republication date is—

(a)if the person charged is an individual—$100; or
(b)if the person charged is a corporation—$500.

Rates and Land Tax Act 1926 (repealed)

Contents

Page

Part 1Preliminary

Name of Act 2
Dictionary 2

4ANotes 2
Part 2Unimproved value

Unimproved value 3

5AUnimproved value of land developed by private sector 4

Rateable lands 5
Initial valuation 5
Automatic revaluations 6
Determinations for 1995 and 1996 6
Revaluation following error or changed circumstances 6
Application of determination or redetermination to rates 7

11A Unimproved values—1995 and 1996 8

Recording and notification of unimproved value 9

Part 3Rates
Division 3.1 Imposition and payment
12A Part subject to pt 4A 10

Imposition 10
Assessment of rates 11
Payment of rates 11

15A Land not previously valued 14
Division 3.2 Enforcement

Notice of rates in arrears 15
Unoccupied land—letting for nonpayment of rates 16
Sale of land for nonpayment of rates 17
Owner of land entitled to surplus on giving up title 19
Properties in a declaration may be included in single application 19

21A Charge of rates and land tax on rateable land 19

Recovery of rates 20

22AAA      Payment by ratepayer’s debtor  22
22AA        Remission of penalty  24
Part 4Land tax
Division 4.1           Imposition and payment
22AAB      Interpretation for pt 4  25
22AAC      Part subject to pt 4A  27
22A         Imposition of land tax  27
22B         Exempt land  28
22BA        Application for exemption—compassionate cases  31
22BB        Commissioner must be told if land leased for residential purposes is rented 32
22BC        Power to obtain further information  32
22BD        Selfincrimination  34
22C         Assessment  35
22D         Special provision for period to 30 June 1987  35
22DA        Multiple dwellings  36
22DB        Land partly owned by a company or trustee  37
22E         Payment of land tax  38
22EA        Land not previously valued  39
22EB        Penalty tax  40
22EC        Refund or remission of penalty tax  40
Division 4.1A        Power to enter business premises
22ED         Definitions for div 4.1A  41
22EE        Authorised officers  41
22EF        Identity cards  42
22EG        Power of entry  42
22EGA     Restriction on power of entry to partly residential premises                 43
22EH        Protection if authorised officer acts reasonably and in good faith           44
Division 4.2           Enforcement
22F         Notice of land tax arrears  45
22G         Remedies for nonpayment of land tax  45
Division 4.3           Offences
22GA        Definitions for div 4.3  45
22GB        Failure to provide information  46
22GD       Avoiding land tax  46
22GDA     Failing to comply with requirement of authorised officer  47
22GDB     Offences in relation to identity cards  47
Division 4.4           Objections and review
22GE        Objections  47
22GF        Review of decisions  49
22GH        Notification of decision  49
22GI         Effect of pending objection or review  49
Part 4ACertain parcels of land intended to be subdivided under Unit Titles Act
22GJ        Definitions for pt 4A  51
22GK        Application by owner of eligible parcel of land  52
22GL        Determination of percentages of non-residential and residential components of intended development  54
22GM       Imposition and assessment of rates—certain qualifying parcels of land    56
22GN        Imposition and assessment of land tax  58
22GO       When pt 4A begins, and ceases, to apply to parcel of land                 60
22GP        Transfer of lease  62
22GQ       Reassessment—completion of development  63
22GR        Reassessment—noncompletion of development  65
22GS        Assessment under pt 4A in relation to period replaces previous assessment in relation to that period  66
22GT        Refund or credit for certain excess payments  67
22GU        Assessment of rates or of land tax  68
22GV         Objections  68
22GW        Review of determination or decision  69
Part 5Miscellaneous
22H         References to owner of land  70
22HA        Delegation  70

Notice of transfer 70
Joint owners, lessees and licensee 71

24A Unit subdivisions 72

Application of amendments of s 24A 74
Service of notices 75
Exemption from rates or land tax 75

28A         Refund or remission of rates or land tax  76
28B         Interest on refund  76
28C         Review of decision that land rateable  77

Objections to determinations 77
Review of interest decision 78
Review of decisions 79
Notification of decisions 80

32A Contents of notice 80

Giving effect to tribunal’s decisions 80
Effect of pending objection, review or appeal 80

34A         Reduction of amounts payable  81
34B         Certificate of rates, land tax and other charges  81
34C         Statement of amounts payable and payments made  82

Documentary evidence 82
Determination of fees 84
Refund of certain fees 84
Approved forms 85
Regulation-making power 85

Dictionary86
Endnotes

About the endnotes 89
Abbreviation key 89
Legislation history 90
Amendment history 99
Earlier republications 114

Rates and Land Tax Act 1926 (repealed)

An Act to provide for the levying, imposition and payment of rates and land tax on land in the ACT

Part 1Preliminary

Name of Act
This Act is the Rates and Land Tax Act 1926.
Dictionary
The dictionary at the end of this Act is part of the Act.
Note 1The dictionary at the end of this Act defines certain terms used in this Act.
Note 2A definition in the dictionary applies to the entire Act unless the definition, or another provision of the Act, provides otherwise or the contrary intention otherwise appears (see Legislation Act, s 155 and s 156 (1)).

4ANotes
A note included in this Act is explanatory and is not part of the Act.
NoteSee Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.

Part 2Unimproved value

Unimproved value
(1)For this Act, the unimproved value of a parcel of land held under a lease from the Commonwealth is the capital sum that might be expected to have been offered on the relevant date for the lease of the parcel of land, it being assumed—
(a)that the only improvements on or to the parcel of land were the improvements (if any) by way of clearing, filling, grading, draining, levelling or excavating—
(i)if the Territory or Commonwealth had, before that parcel of land became rateable as a separate parcel, granted a development lease of land that included that parcel of land—made by the lessee under that lease or by the Territory or Commonwealth, or the cost of which was borne by the lessee or by the Territory or Commonwealth; or
(ii)in any other case—made by the Territory or Commonwealth or the cost of which was borne by the Territory or Commonwealth; and
(b)that the circumstances that existed on the prescribed date also existed on the relevant date; and
(c)that, on the relevant date, the lease had an unexpired term of 99 years; and
(d)that the rent payable under the lease throughout the term of 99 years beginning on the relevant date was a nominal rent.
(2)The unimproved value of a parcel of land held in fee simple is the capital sum that might be expected to have been offered for the fee simple of the parcel of land at a bona fide sale on the relevant date on the reasonable terms and conditions that a bona fide seller would require, it being assumed that no improvements had been made on or to the land.
(3)In this section:
the prescribed date, in relation to a parcel of land, means—
(a)for a determination of the unimproved value of a parcel of land—
(i)17 December 1970; or
(ii)the date the parcel of land became rateable;
whichever is the later; or
(b)for a redetermination of the unimproved value of a parcel of land under section 8—the date the instrument of redetermination was made under that section; or
(c)for a redetermination of the unimproved value of a parcel of land under section 10—the date of a notice under section 10 (1).

5AUnimproved value of land developed by private sector
For the purposes of a determination or redetermination of the unimproved value of a parcel of rateable land, (being a parcel of land on or to which an improvement of a kind referred to in section 5 (1) (a) was made by a lessee referred to in section 5 (1) (a) (i)), that improvement shall, for this Act, be deemed to have been made only to the extent that the Territory or Commonwealth normally makes improvements of the same kind on or to a comparable parcel of land.

Rateable lands
All land in the ACT, including Crown land, shall be rateable under this Act, except—
(a)commons, public parks and public reserves not held under lease or licence; and
(b)sites of cemeteries, public hospitals, benevolent institutions, and buildings used exclusively for public charitable purposes; and
(c)sites of churches and other buildings used exclusively for public worship, and free public libraries; and
(d)land leased from the Commonwealth that is occupied by, or used in connection with, a school that is registered or provisionally registered under the Education Act 1937, including a playground belonging to, or used in connection with, such a school; and
(e)Crown lands that are not leased and are unoccupied, other than land that, immediately before becoming unoccupied, was occupied by a lessee of the Territory or Commonwealth on a weekly or fortnightly tenancy.
Initial valuation
If a parcel of land becomes rateable on or after a relevant date and before the next relevant date, the commissioner shall—
(a)determine the unimproved value of the parcel of land as at the firstmentioned relevant date; or
(b)determine the unimproved value of the parcel of land as at the relevant date last preceding the firstmentioned relevant date and redetermine the unimproved value of that parcel as at the firstmentioned relevant date;
as the case requires.
Automatic revaluations
(1)The commissioner shall, as soon as practicable after 1 January 1991, redetermine the unimproved value, as at that date, of all parcels of land in the ACT that were rateable on that date.
(2) The commissioner shall, as soon as practicable after 1 January in the calendar year next following the calendar year of the last valuation or revaluation, redetermine the unimproved value, as at that date, of all parcels of land in the ACT that were rateable on that date.
Determinations for 1995 and 1996
(1)The commissioner shall, as soon as practicable after the commencement of this section, determine the unimproved value as at 1 January 1995 and 1 January 1996 of all parcels of land in the ACT that were rateable on the relevant date.
(2)Nothing in subsection (1) affects the imposition of rates in a year beginning before the commencement of this section.
Revaluation following error or changed circumstances
(1)If the commissioner considers that the unimproved value of a parcel of land should be redetermined under this Act because of—
(a)an error that was made when the unimproved value of that parcel was recently determined or redetermined; or
(b)a change of circumstances that has arisen since the date when the unimproved value of that parcel was recently determined or redetermined but was not taken into account in the most recent determination or redetermination of the unimproved value of that parcel;
the commissioner may give written notice to the owner of the parcel of land of his or her intention to redetermine the unimproved value of the parcel of land as at a date specified in the notice being the date when the unimproved value of the parcel of land was then recently determined or redetermined.
(2)If the commissioner gives a notice in accordance with subsection (1), he or she shall, as soon as practicable after giving the notice, redetermine the unimproved value of the parcel of land accordingly.
(3)In subsection (1), a reference to a recent determination or redetermination of the unimproved value of a parcel of land (other than a reference to the most recent) is a reference to any of the last 3 determinations or redeterminations of that parcel.
(4)In subsection (1):
error includes—
(a)an error in the making of a valuation on which a determination is based; and
(b)the duplication of an error made in relation to an earlier determination.
Application of determination or redetermination to rates
(1)A determination under section 7 applies in relation to rates for the year that began on 1 July immediately before the date when the parcel of land became rateable and ending at the end of the day immediately before the day when the next following redetermination under section 8 applies in relation to rates for that parcel of land.
(2)A redetermination under section 8 applies in relation to rates for the period beginning on 1 July in the calendar year in which the relevant date when that redetermination is made falls and ending at the end of 30 June in the calendar year next after the firstmentioned calendar year.
(3)A redetermination under section 10 applies in relation to rates for the period beginning—
(a)if section 10 (1) (a) applies—on the day when the relevant previous determination or redetermination applies, or applied, in relation to rates for the relevant parcel of land; or
(b)if section 10 (1) (b) applies—on the day of the relevant change of circumstances;
and ending at the end of the day immediately before the day when the next following redetermination under section 8 applies in relation to rates for the relevant parcel of land.
(4)A reference in this section to rates includes a reference to land tax.

11AUnimproved values—1995 and 1996
(1)For this Act (other than the definition of average unimproved value and section 9), the unimproved value of a parcel of land as at a special relevant date shall be ascertained in accordance with this section, despite any other provision of this Act.
(2)If the unimproved value of a parcel of land as at a special relevant date is to be determined or redetermined under another provision of this Act, the value determined or redetermined under that provision shall be the unimproved value of the parcel as at 1 January 1994.
(3)If the unimproved value of a parcel of land as at a special relevant date has been determined or redetermined in accordance with subsection (2)—
(a)subsection (2) does not apply to the parcel in relation to any later special relevant date; and
(b)the unimproved value of the parcel as at any later special relevant date shall be taken to be the unimproved value of the parcel as at 1 January 1994; and
(c)the fixing of the valuation under paragraph (b) shall be taken to be a valuation referred to in section 8 (2); and
(d)section 12 applies in relation to the fixing of the valuation under paragraph (b) as if the value so fixed had been determined; and
(e)section 29 does not apply in relation to the valuation under paragraph (b).
(4)In this section:
special relevant date means 1 January 1995 or 1 January 1996.

Recording and notification of unimproved value
When the unimproved value of a parcel of land has been determined or redetermined under this Act, the commissioner—
(a)shall record particulars of the determination or redetermination of the unimproved value of the parcel of land in the office; and
(b)shall give written notice of the amount determined or redetermined as the unimproved value of the parcel of land to the owner of the parcel of land.

Part 3Rates
Division 3.1 Imposition and payment
12APart subject to pt 4A
This part has effect subject to part 4A.

Imposition
(1)This section is subject to sections 24A (Unit subdivisions) and 25 (Unit subdivisions—interim rating system 2002-2003).
(2)Rates of $320 are imposed in relation to each parcel of residential or commercial land that has an average unimproved value of $19 000 or less.
(3)Rates are imposed in relation to each parcel of residential or commercial land that has an average unimproved value of more than $19 000 in accordance with the following formula:

$320 + ((AUV - $19 000) × P).

(4)Rates are imposed in relation to each parcel of rural land that has an average unimproved value of more than $19 000 in accordance with the following formula:

(AUV - $19 000) × P.

(5)In this section:
AUV means the average unimproved value of the parcel of land.
P means—
(a)for a parcel of residential land—0.5103%; or
(b)for a parcel of commercial land—1.2694%; or
(c)for a parcel of rural land—0.25515%.

Assessment of rates
(1)The commissioner shall prepare assessments of the amounts of rates payable in relation to all parcels of rateable land in the ACT for each year, and shall give to the owner of each parcel of rateable land written notice of the assessment prepared in relation to that parcel.
(2) The notice shall specify that the rates may be paid—
(a)in full, no later than the due date specified in the notice; or
(b)by instalments, the amounts and due dates for which are specified in the notice.
(3)If an error has been made in the preparation of an assessment under subsection (1), the commissioner may prepare a corrected assessment.
(4)If a corrected assessment is prepared under subsection (2), subsection (1) has effect as if the erroneous assessment had not been made.

Payment of rates
(1)Rates in relation to a parcel of land are payable to the Territory by the owner of the parcel of land.
(2)The person who is for the time being the owner of a parcel of land is liable to pay to the Territory the whole or any part of rates payable in relation to the parcel of land that have not been paid.
(3)The due date for the payment of rates for a year in relation to a parcel of rateable land is the date specified in the notice given under section 14 to the owner of that parcel of land as the due date for the payment of those rates, being a date not earlier than 28 days after the date of the notice.
(4)A person may pay the rates in relation to which a notice of assessment referred to in section 14 has been given—
(a)if the amount payable is for a year and any arrears of rates in relation to previous years have been paid in full—by paying, on or before the due date for the payment of the rates, the amount of the rates less the amount ascertained by applying the determined discount rate to the amount of those rates; or
Note The Minister determines the discount rate under s (12).
(b)if the amount payable is for part of a year—by paying the amount of the rates on or before the due date for the payment of the rates; or
(c)by paying instalments in accordance with subsection (7); or
(d)by paying the amounts, on the days, that the person wishes, but so that the total amount paid by the person on or before a day in a year is not less than the total amount that the person would have paid on that day in that year if the person were paying the rates by instalments in accordance with paragraph (b).
(5)If an amount ascertained for subsection (4) (a) or (7) (a) contains a fraction of a cent—
(a)a fraction of a cent that does not exceed ½ a cent shall be disregarded; and
(b)a fraction of a cent that exceeds ½ a cent shall be regarded as 1 cent.
(6)If an amount payable under a notice of assessment referred to in section 14 is for a period exceeding a year, subsection (4) (a) applies only in relation to the payment of that part of the amount payable that is for a year.
(7) For subsection (4) (c)—
(a)the amount of each instalment shall be a whole dollar amount calculated by dividing the total amount of the rates payable by 4 and adding the sum of each remainder (if any) to the amount so calculated for the first instalment; and
(b)the date when an instalment is due for payment shall be not less than 3 months after the date when any previous instalment is due for payment.
(8)Subject to subsection (9), if a parcel of land is rateable for a part only of a year, the amount of rates payable in relation to that year is the amount that bears the same proportion to the amount of rates for the whole of the year as the number of days in the part of the year during which the land is rateable bears to the number of days in the year.
(9)If a parcel of rateable land is held under a lease from the Commonwealth for a part only of a year, the amount of rates payable in relation to that year is the amount that bears the same proportion to the amount of rates for the whole of the year as the number of days in the part of the year during which the lease subsists bears to the number of days in the year.
(10)For subsection (9), the period (if any) during which an owner continues to occupy the parcel of land after the determination of the lease shall be deemed to be part of the period during which the lease subsists.
(11) If the amount of rates paid for a year by an owner in relation to a parcel of land to which subsection (8) or (9) applies exceeds the amount payable by him or her under that subsection, the amount of the excess shall be refunded to that owner.
(12)The Minister may, in writing, determine the discount rate for subsection (4) (a).
(13) A determination under subsection (12) is a disallowable instrument.
Note A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act 2001.

15ALand not previously valued
(1)This section applies to a parcel of land that is rateable, the unimproved value of which—
(a)was not determined as at the relevant date immediately before it became rateable, and which has not been subsequently determined; or
(b)was not redetermined as at a relevant date, being a date as at which other parcels of land in the ACT that were rateable on that date were redetermined.
(2)The commissioner shall determine or redetermine, as the case requires, the unimproved value of a parcel of land to which this section applies as at any relevant date or dates in relation to which such a determination or redetermination has not been made in relation to that parcel of land.
(3)If the commissioner makes a determination or redetermination under subsection (2), the commissioner shall—
(a)record in the office particulars of the determination or redetermination of the unimproved value of the parcel of land; and
(b)give written notice of the amount determined or redetermined—
(i)to the owner of the parcel of land; or
(ii)if 2 or more persons were owners of the parcel of land for different periods during which it was a parcel of land to which this section applies—to each of those persons.

(4)If the commissioner makes a determination or redetermination under subsection (2), the commissioner may—
(a)prepare an assessment of the amount of rates payable in relation to the land and an assessment of any parts of those rates payable by different owners of that parcel of land in accordance with this section; and
(b)give written notice of the assessment or assessments and of the due date for the payment of the rates—
(i)to the owner of the parcel of land; or
(ii)if 2 or more persons were owners of the parcel of land for different periods when it was a parcel of land to which this section applies—to each of those persons.

(5)The due date for the payment of rates in relation to a parcel of land to which this section applies is the date specified in a notice under subsection (4), being a date not earlier than 28 days after the date of the notice.
(6)Notwithstanding section 15, rates in relation to a parcel of land to which this section applies are payable—
(a)by the owner of the parcel of land during the period during which it was a parcel of land to which this section applies; or
(b)if 2 or more persons were owners of the parcel of land for different periods during which it was a parcel of land to which this section applies—proportionately by each of them according to the period for which, and the annual rates declared for the year or years during which, that person was the owner of the parcel of land.

Division 3.2 Enforcement

Notice of rates in arrears
(1)If rates payable in relation to a parcel of rateable land have been in arrears for at least 1 year, the commissioner may give notice, by letter addressed to the owner of the parcel at the owner’s last-known home address, that the rates are in arrears.
(2)At any time after giving the notice, the commissioner may declare, in writing, that the rates for the parcel are in arrears.
(3)A declaration is a notifiable instrument.
Note A notifiable instrument must be notified under the Legislation Act 2001.
Unoccupied land—letting for nonpayment of rates
(1)If rates payable in relation to a parcel of rateable land that is unoccupied, and any interest payable in relation to the rates, are not paid within 30 days after a declaration is made in relation to the rates under section 17, the commissioner may—
(a)take possession of the land; and
(b)hold the land against anyone; and
(c)lease the land for not longer than 7 years.
(2)The commissioner, after so taking possession of the land, shall keep accounts—
(a)of the rents and other moneys received by the Territory in relation to the land, and the expenses of and incidental to the letting and collection of the rents and moneys in relation to the land; and
(b)of the rates, any interest payable in relation to those rates and any other sums due to the Territory in relation to the land.
(3)The rents and moneys so received shall be applied in defraying the expenses necessarily incurred by the commissioner in executing the lease, in collecting the rents and moneys, and in paying the rates, any interest payable in relation to those rates and any other expenses due in relation to the land.
(4)The residue (if any) of the rents and moneys shall belong to the person or persons who would, when the same were respectively received, have been entitled to receive the rents and profits of the land if it had not been taken possession of by the commissioner.
(5)Within 16 years, unless the land is sooner sold under section 19, after the land has been so taken possession of by the commissioner, any person who, apart from this Act, would be entitled to the land, may inspect the accounts kept under this section, and may require the commissioner, on payment of the balance (if any) due to the Territory, to put him or her in possession of the land, subject to any lease lawfully made by the commissioner under this Act.
(6)The commissioner shall comply with the requirement, and, if the balance is on the accounts against the Territory, shall pay the balance to the person.
(7)Unless some person within 16 years so requires the commissioner to put him or her in possession of the land, and unless the land is sooner sold under section 19, at the end of that period—
(a)the land shall vest absolutely in the Commonwealth; and
(b)the rents and moneys received by the Territory in relation to that land shall vest in the Territory.
Sale of land for nonpayment of rates
(1)This section applies to a parcel of land held by the owner under a lease from the Commonwealth for a term of years, if rates payable in relation to the parcel are in arrears, or any interest payable in relation to the rates is in arrears, for at least 1 year after notification of a declaration made under section 17 (Notice of rates in arrears) in relation to the rates.
(2)The commissioner may apply to a court of competent jurisdiction for an order for the sale of all or part of the parcel if the parcel is occupied or, if the parcel is unoccupied, instead of taking action under section 18.
(3)On hearing the application, the court, if satisfied by affidavit or otherwise that rates mentioned in the declaration in relation to the parcel are payable, or any interest payable in relation to the rates is payable, and was in arrears for at least 1 year when the declaration was made, and that everything required by section 17 to be done has been done, must—
(a)order the sale by public auction of the parcel, or as much of the parcel as will be sufficient to pay—
(i)the rates in arrears (including the rates in arrears when the declaration was made as well as any rates that are in arrears at the time of the hearing of the application) and any interest payable in relation to the rates; and
(ii)costs and expenses in relation to the declaration, the application and the sale; and
(b)order that the proceeds be paid into court; and
(c)order that the title to the parcel be transferred to the purchaser free from mortgages and encumbrances.
(4)The court may order payment, out of the proceeds of the sale, of the rates, interest, costs, and expenses, and the balance of the proceeds of the sale shall remain subject to any future or other order of the court made on application by or on behalf of the parties interested in them.
(5)Notwithstanding anything contained in this section, if the owner at any time before the actual sale of any land for arrears of rates pays the rates, including interest and the costs incurred up to that time, the application and order on it shall, without any order of the court, be abandoned so far as regards the land in relation to which the rates are paid.
Owner of land entitled to surplus on giving up title
Any owner whose land has been sold for arrears of rates, or, if the land was under mortgage, the mortgagee of the land, shall, without any order of the court, on handing over to the court the certificate or other title to the land sold, be entitled to and shall be paid the surplus money in court.
Properties in a declaration may be included in single application
(1)This section applies to a declaration under section 17 (Notice of rates in arrears) if the declaration relates to parcels of land that belong to different owners or to parcels mentioned in notices given at different times.
(2)The commissioner may make a single application under section 19 (Sale of land for nonpayment of rates) in relation to the parcels and, if the commissioner makes a single application, the court may make the orders about apportionment of rates, interest, costs and expenses in relation to the parcels, or part of them, that the court considers just.

21ACharge of rates and land tax on rateable land
(1)Rates and land tax (including penalty tax) payable in relation to a parcel of rateable land together with an amount equal to the aggregate of—
(a)costs and expenses reasonably incurred by the Territory in attempting to recover the rates or land tax (including penalty tax); and
(b)interest payable in relation to the rates, land tax (including penalty tax), costs and expenses;
shall, except if this Act otherwise expressly provides, be a charge on the estate or interest held by the owner of that land taking priority over all sales, conveyances, transfers, mortgages, charges, liens and encumbrances in relation to that land.
(2)A charge referred to in subsection (1) shall not have effect against a bona fide purchaser for value who at the time of purchase had no notice of any liability under the charge after obtaining a certificate from the commissioner as to the amount (if any) due in relation to unpaid rates, land tax (including penalty tax), interest, costs and expenses.

Recovery of rates
(1)The following amounts are amounts owing to the Territory by the owner of a parcel:
(a)the amount of unpaid overdue rates;
(b)interest worked out in accordance with this section;
(c)the costs and expenses reasonably incurred by the Territory in attempting to recover an amount payable under this subsection.
NoteThe Legislation Act 2001, s 177 (Recovery of amounts owing under laws) provides that an amount owing by a person to another person may be recovered as a debt in a court of competent jurisdiction.
(2)The interest payable is worked out—
(a)for each month during which, or during a part of which, an amount mentioned in subsection (1) remains unpaid; and
(b)on the first day of that month; and
(c)at the interest rate applying to that day; and
(d)on the total of the amounts mentioned in subsection (1) that are unpaid on a day when the interest is worked out.
(3)The Minister may, in writing, determine an interest rate for this section.
(4)A determination under subsection (3) is a disallowable instrument.
NoteA disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act 2001.
(5)For subsection (2) (c), the interest rate applying to a day is—
(a)if a determination under subsection (3) provides for an interest rate for the day—the rate provided under the determination for the day; or
(b)if paragraph (a) does not apply—the interest rate applying under the Taxation Administration Act 1999, division 5.1 (Interest) to the day.
NoteThe Taxation Administration Act 1999, s 26 (Interest rate), sets out the interest rate applying to any day for div 5.1 of that Act.
(6)If a court enters judgment for an amount of rates, whether the judgment is only for the amount of rates or includes other amounts, the rates do not cease, for this section, to be unpaid rates only because of the entry of the judgment.
(7)If interest is payable on a judgment debt for an amount of rates owing under subsection (1) (a), or for an amount that includes an amount of such rates, the amount of interest payable under subsection (1) (b) on those rates is reduced—
(a)for a judgment for an amount of rates—by the amount of interest payable on the judgment; or
(b)for a judgment for an amount that includes an amount of rates—by an amount equal to the proportion of the judgment interest attributable to the rates.
(8)If an amount worked out under this section contains a fraction of a cent, the amount must be rounded to the nearest cent, with 0.5 cent being disregarded.
(9)In this section:
due date, for rates for a parcel, means—
(a)the date specified in an assessment notice for the parcel as the date by which the rates may be paid in full; or
(b)an instalment day.
NoteSection 14 (Assessment of rates) deals with assessment notices.
overdue rates, for a parcel, means rates that have become payable, but have not been paid, by the due date.
NoteSection 15 (Payment of rates) deals with when rates become payable.

22AAAPayment by ratepayer’s debtor
(1)The commissioner may, by written notice served on a debtor of a person liable to pay an amount of rates, require the debtor to pay to the commissioner an amount equal to the debt owed by the debtor to the person, or equal to the amount payable in relation to the liability, whichever is less.
(2)The commissioner shall specify in the notice the time within which the amount payable by the debtor under subsection (1) is to be paid, other than a time before the debt becomes due.
(3)If the debt is payable in instalments, the commissioner may specify in the notice an amount to be paid by the debtor to the person out of each instalment as it becomes due until the amount of rates, or so much of it as is equal to the amount of the debt, as the case requires, has been paid.
(4)The commissioner shall serve a copy of the notice on the person.
(5)A payment made in accordance with the notice shall be taken to have been made with the authority of the person and of each other person served with the notice or a copy of it.
(6)If—
(a)money has been paid by a person to a building society in relation to the issue of shares in the capital of the society (other than shares listed for quotation on a stock exchange); and
(b)the money has not been repaid;
the money shall, for section, be taken—
(c)if the money is repayable on demand—to be a debt due to the person; or
(d)in any other case—to be money that will become a debt due to the person.
(7)If, apart from this subsection, money is not due or repayable on demand to a person unless a condition is fulfilled, for section the money shall be taken to be respectively due or payable on demand notwithstanding that the condition has not been fulfilled.
(8)A debtor who contravenes a requirement under subsection (1) without reasonable excuse commits an offence.
Maximum penalty: 50 penalty units.
(9)If a debtor is convicted of an offence against subsection (8), the court may, in addition to imposing a penalty on the debtor, order the debtor to pay to the commissioner an amount not exceeding the amount to which the relevant requirement under subsection (1) relates.

(10)If a person pays an amount to the commissioner under a requirement under subsection (1), the commissioner shall apply the amount against the relevant liability.
(11)In this section:
rates includes—
(a)interest payable under section 22 (1); and
(b)a judgment debt or costs in relation to rates; and
(c)a fine or costs imposed by a court in relation to an offence against this Act.

22AARemission of penalty
The commissioner may remit all or part of an amount of interest payable by a person in relation to an amount of rates if, having regard to the nature of the circumstances that contributed to the delay in payment of the rates, the commissioner is satisfied that it would be fair and reasonable to remit all or part of the interest.

Part 4Land tax
Division 4.1 Imposition and payment
22AABInterpretation for pt 4
(1)In this part:
prescribed date, in relation to a quarter, means the first day of the quarter.
quarter means the period of 3 months beginning on 1 July, 1 October, 1 January or 1 April.
rent means valuable consideration for which a tenant is liable under a tenancy agreement in relation to the tenancy or a period of the tenancy.
tenancy agreement means an agreement under which a person grants to another person for value a right of occupation of a parcel of land for use as a residence—
(a)whether the right of occupation is exclusive or not; or
(b)whether the agreement is express or implied; or
(c)whether the agreement is in writing, is oral, or is partly in writing and partly oral;
but does not include an agreement conferring a right of occupation solely as a boarder or lodger.
tenant means a person who has a right of occupation under a tenancy agreement, or the person’s legal representative, heir or assign.
trustee does not include—
(a)in relation to a dead person—an executor of the will, or an administrator of the estate, of the dead person; or
(b)a guardian or manager of the property of a person under a legal disability.
(2)For this part, a parcel of land or dwelling shall not be taken to be rented only because a tenant is liable to pay for rates, land tax, repairs, maintenance or insurance in relation to the parcel or dwelling.
(3)For this part, a parcel of land or a dwelling that is—
(a)leased for residential purposes; and
(b)rented at any time in a quarter;
shall be taken to be rented on the prescribed date in the next quarter unless—
(c)the owner gives written notice to the commissioner before the beginning of the next quarter that the parcel of land or dwelling will not be rented at any time in that quarter; or
(d)the owner gives written notice to the commissioner during the next quarter that the parcel of land or dwelling has not been, and will not be, rented at any time in that quarter; or
(e)the owner gives written notice to the commissioner that the parcel of land or dwelling is not rented during a continuous period of at least 91 days that—
(i)begins in the firstmentioned quarter after the prescribed date in that quarter; and
(ii)ends in the next quarter.

22AACPart subject to pt 4A
This part has effect subject to part 4A.

22AImposition of land tax
(1)Land tax at the appropriate rate mentioned in subsection (2) is imposed for a quarter for each parcel of rateable land that is not exempt from land tax.
(2)For subsection (1), the appropriate rate is as follows:
(a)for a parcel of residential land that is owned by a company or trustee or is rented—the rate for each part of the average unimproved value of the land mentioned in column 2 of the following table that is mentioned opposite that part in column 3 of the table;
(b)for a parcel of commercial land—the rate for each part of the average unimproved value of the land mentioned in column 2 of the following table that is mentioned opposite that part in column 4 of the table.

column 1 item	column 2 part of average unimproved value of parcel	column 3 annual rate for residential land mentioned in paragraph (a)	column 4 annual rate for commercial land
1	$0 — $100 000	1%	1%
2	$100 001 — $200 000	1.25%	1.4%
3	$200 001 and over	1.5%	1.7%

(3)This section is subject to section 24A (Unit subdivisions).

22BExempt land
(1)Subject to section 22BA, the following parcels of land are exempt from land tax imposed under section 22A:
(a)a parcel of residential land owned by a person other than a company or trustee—
(i)that, on the prescribed date, is rented by a tenant; and
(ii)in relation to which the commissioner is satisfied the owner is temporarily absent because of compelling compassionate reasons;

(b)a parcel of rural land;
(c)a parcel of land owned by the commissioner for housing under the Housing Assistance Act 1987;
(d)a parcel of land leased for the purposes of a retirement village;
(e)a parcel of land leased for the purposes of a nursing home;
(f)a parcel of land leased for the purposes of a nursing home and a retirement village;
(g)a parcel of land leased by a religious institution or order for the purposes of providing residential accommodation to a member of the institution or order and enabling the member to perform his or her duties as a member of the institution or order;
(h)a parcel of land being used for a prescribed purpose.
(2)A parcel of land held under a development lease by a company is exempt from land tax payable in accordance with section 22A (2) (a).
(3)A parcel of land held under a lease by a trustee under the will of a dead person and occupied by a person having a life estate in the land under the will is exempt from land tax payable in accordance with section 22A (2) (a) if the land is not rented.
(4)A parcel of land owned by a not-for-profit housing company is exempt from land tax payable in accordance with section 22A (2) (a).
(5)A parcel of land owned by a company carrying on business as a builder or land developer is exempt from land tax payable in accordance with section 22A (2) (a) for 2 years beginning on the first prescribed date after the company becomes the owner of the land if—
(a)the land is used by the company for the sole purpose of constructing new residential premises; and
(b)the new residential premises are to be sold by the company on completion.
(6)Subsection (1) (a) does not apply to a parcel of land where a person carries on business as the proprietor of a boarding house.
(7)Subsection (1) (h) does not apply to a parcel of residential land leased to a company or trustee.
(8)In this section:
new residential premises includes residential premises that—
(a)have been created through substantial renovations of a building; or
(b)have been built, or contain a building that has been built, to replace demolished premises on the same land.
not-for-profit housing company means a company registered under the Corporations Act and having a constitution that—
(a)states that the main objective of the company is the provision of housing; and
(b)prohibits the company from making a distribution (whether in money, property or any other way) to its members.
nursing home means premises that—
(a)are approved, or deemed to be approved, as a nursing home under the National Health Act 1953 (Cwlth); and
(b)are built on land under a lease that permits the use of the land—
(i)for the purpose of providing residential accommodation and nursing care for patients who, because of infirmity or illness, disease, incapacity or disability have a continuing need for nursing care; and
(ii)if the land is also used, or to be used, as a retirement village—for the purpose of residential retirement accommodation.

residential premises means a building intended to be occupied, and able to be occupied, as a residence.
retirement village means a complex of residential premises (whether or not including hostel units)—
(a)being accommodation intended predominantly for retired persons who are not less than 55 years old, or couples, at least 1 of whom is not less than 55 years old; and
(b)each of which is, or is to be, occupied or used under a sublease, licence or other arrangement (other than a lease); and
(c)that is built on land under a lease that permits the use of the land—
(i)for the purpose of residential retirement accommodation; and
(ii)if the land is also used, or to be used, for a nursing home—for the purpose described in the definition of nursing home, paragraph (b) (i); and

(d)from which no business activity is conducted by the lessee, other than a business connected with the conduct of—
(i)a retirement village; or
(ii)if a nursing home is also conducted under the same lease—the nursing home.

substantial renovations, of a building, are renovations in which all, or substantially all, of the building is removed or replaced whether or not the renovations involve removal or replacement of foundations, external walls, interior supporting walls, floors, roof or staircases.

22BAApplication for exemption—compassionate cases
(1)Section 22B (1) (a) does not apply in relation to a parcel of land unless—
(a)the person who was the owner on the relevant prescribed date has applied in writing to the commissioner for the parcel to be treated as exempt from land tax; and
(b)the application sets out the grounds on which it is made; and
(c)the owner has given the commissioner the further information (if any) that the commissioner requests for the purpose of determining whether the parcel is exempt from land tax; and
(d)a declaration under subsection (2) (a) relating to the parcel is in force.
(2)After considering the application, the commissioner shall—
(a)if satisfied that section 22B (1) (a) applies—in writing, declare that the parcel is exempt from land tax for a specified period not exceeding 12 months; or
(b)if not so satisfied—notify the owner in writing of the reasons why he or she is not so satisfied and that the parcel is not exempt from land tax.
(3)If the commissioner revokes a declaration under subsection (2) (a), he or she shall serve written notice of the revocation on the owner of the relevant parcel of land.

22BBCommissioner must be told if land leased for residential purposes is rented
(1)A person who becomes the owner of a parcel of land that is leased for residential purposes, and becomes or continues to be rented by a tenant on the change of ownership, must tell the commissioner in writing within 30 days—
(a)that the parcel became or continued to be rented; and
(b)the date when the parcel became rented.
(2)The owner of a parcel of land that is leased for residential purposes must tell the commissioner in writing within 30 days if the parcel becomes rented by a tenant.
(3)Subsections (1) and (2) do not apply to a company.

22BCPower to obtain further information
(1)For a purpose relating to the administration or enforcement of this part, the commissioner may, by written notice, require a person—
(a)to provide (orally or in writing) to the commissioner, within the period specified in the notice, the information described in the notice; or
(b)to produce to the commissioner, within the period specified in the notice, the documents described in the notice; or
(c)to attend and give evidence before the commissioner at a place, and on a date and at a time, specified in the notice.
(2)If a person attends before the commissioner in accordance with subsection (1) (c), the commissioner may, before the person begins to give evidence or at any time while the person is giving evidence—
(a)require the person to give evidence on oath; and
(b)administer an oath to the person.
(3)The commissioner may, in a notice under subsection (1) or by another written notice, require a person to verify by means of a statutory declaration, within the period specified in the notice, any information given, or required to be given, under this section.
(4)If a notice under this section is given for the purpose of ascertaining the liability under this part of the person to whom it is given to pay land tax, the notice shall specify that it is given for that purpose.
(5)A person shall not, without reasonable excuse, fail to comply with a notice given to the person under subsection (1) (a) or (b) within the period specified in the notice for compliance or within the longer period that the commissioner may allow.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.
(6)It is a defence to a prosecution for an offence against subsection (5) for failure to comply with a notice given to a person under subsection (1) (b) to show that, when the person received the notice, no documents described in the notice were in the possession, custody or control of the person.
(7)A person shall not, without reasonable excuse, fail to comply with a notice given to the person under subsection (1) (c).
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.
(8)A person shall not, for the purpose of enabling the person or another person to avoid compliance with a notice that has been given, or that the person believes is likely to be given, under this section—
(a)destroy or deface any document; or
(b)remove any document, or cause or allow any document to be removed, from the possession, custody or control of the person or another person.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.
(9)A person shall not, without reasonable excuse, fail to take an oath when required under subsection (2) to do so.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.

22BDSelfincrimination
(1)A person is not excused from giving information, answering a question or producing a document in compliance with a notice served under section 22BC on the ground that the giving of the information, the answering of the question or the production of the document might tend to incriminate the person.
(2)The information, answer or document obtained under subsection (1), or any information, document or thing obtained as a direct or indirect consequence of that information, answer or document, is not admissible in evidence against the person in proceedings other than proceedings for an offence against this Act or for the recovery of land tax.
(3)In this section:
offence against this Act includes an offence against the Criminal Code, part 3.4 (False or misleading statements, information and documents) or part 3.8 (Impersonation or obstruction of Territory public officials).

22CAssessment
(1)The commissioner shall prepare assessments of the amounts of land tax payable for each quarter in relation to all parcels of land in the ACT in relation to which land tax is imposed and shall give to the owner of each parcel written notice of the assessment of land tax prepared in relation to that parcel and of the due date for the payment of the tax.
(2)If an error has been made in the preparation of an assessment under subsection (1), the commissioner shall prepare a corrected assessment and give written notice of it in accordance with subsection (1).
(3)If a corrected assessment is prepared and given under subsection (2), this part has effect in relation to the relevant parcel of land as if the erroneous assessment had not been prepared or given.
(4)A notice of assessment to be given under this section may, if convenient, be incorporated in a notice of assessment of rates given under section 14 in relation to the same parcel of land.

22DSpecial provision for period to 30 June 1987
(1)Subject to this section, this part and part 5 apply in relation to the period of 6 months that begins on 1 January 1987 as if that period were a year.
(2)In the application of this part and of part 5 to the period of 6 months referred to in subsection (1)—
(a)the due date for the payment of land tax payable for that period in relation to a parcel of land is the date specified in the notice given under section 22C to the owner of the parcel of land as the due date for the payment of that land tax, being a date not earlier than 28 days after the date of the notice; and
(b)that owner may pay the land tax payable for that period—
(i)by paying the total amount of the tax on or before the due date for payment of the tax; or
(ii)by paying the amount of the tax by 2 equal instalments, the first on or before the due date for payment of the tax and the second on or before 15 April 1987; and

(c)if, apart from this paragraph, the amount of an instalment would be an amount that includes a fraction of a cent, the amount of the last instalment is increased, and the amount of the first instalment is reduced, by the least amount that will result in each instalment being of an amount that does not include a fraction of a cent; and
(d)the total amount of land tax payable in relation to that period of 6 months shall be ½ of the amount that would, apart from this paragraph, otherwise be payable; and
(e)section 22E (6) and (7) apply as if, for the words ‘of a year’, ‘that year’, ‘for the whole of the year’, ‘of the year’ and ‘365’ there were substituted the words ‘of the period of 6 months referred to in section 22D (1)’, ‘that period of 6 months’, ‘payable in relation to that period of 6 months’, ‘of that period of 6 months’ and ‘181 days’ respectively.

22DAMultiple dwellings
(1)If a parcel of land leased for residential purposes to a person other than a company or trustee contains multiple dwellings any of which is rented by a tenant—
(a)section 22B does not apply to the parcel; and
(b)for section 22A, the average unimproved value of the parcel of land is the amount calculated by the commissioner in accordance with the following formula:

where:
AUV means the average unimproved value of the parcel of land.
FA means the floor area of the rented dwelling.
TFA means the total floor area of all dwellings on the parcel of land.
(2)For subsection (1) (b), the commissioner may ask the owner to give the commissioner information about any dwelling on the parcel of land.
(3)In this section:
dwelling does not include—
(a)a garage, carport, garden shed, verandah, pergola or patio, or any other structure not used for habitable purposes; or
(b)a unit to which section 24A applies.

22DBLand partly owned by a company or trustee
(1)This section applies to a parcel of residential land that is not rented and is owned by—
(a)1 or more people who are companies or trustees; and
(b)1 or more people who are not companies or trustees.
(2)Section 22A (Imposition of land tax) applies to the parcel of land as if the average unimproved value of the land were so much of that value as is proportional to the value of all interests in the land held by the owners who are companies or trustees.
(3)An amount of land tax that becomes payable in accordance with section 22A (2) (a) for the parcel of land is payable by the owners of the land who are companies or trustees.

22EPayment of land tax
(1)Land tax imposed by section 22A in relation to a parcel of land is payable to the Territory by the owner of the parcel of land.

(2)The person who is for the time being the owner of a parcel of land is liable to pay to the Territory the whole or any part of land tax payable in relation to the parcel of land that has not been paid.
(3)The due date for the payment of land tax payable for a quarter in relation to a parcel of land is the date specified in the notice given under section 22C to the owner of that parcel of land as the due date for the payment of that land tax, being a date not earlier than 28 days after the date of the notice.
(4)A person may pay the land tax in relation to which a notice of assessment has been given—
(a)if the amount payable is for a quarter and any arrears of land tax in relation to previous quarters have been paid in full—by paying, on or before the due date for the payment of the land tax, the amount of the land tax; or
(b)if the amount payable is for part of a quarter—by paying the amount of the land tax on or before the due date for the payment of that tax; or
(d)by paying the amounts on the days that the person wishes, but so that the amount due on the due date is paid no later than that date.
(5)If an amount ascertained for this section contains a fraction of a cent—
(a)a fraction of a cent that does not exceed ½ a cent shall be disregarded; and
(b)a fraction of a cent that exceeds ½ a cent shall be regarded as 1 cent.
(6)If a parcel of land is subject to land tax for a part only of a quarter, the amount of tax payable in relation to that quarter is the amount that bears the same proportion to the amount of land tax that would have been payable if that parcel had been subject to land tax for the whole of the quarter as the number of days in that part of the quarter bears to the number of days in the quarter.
(7)If the amount of land tax paid by an owner of a parcel of land to which subsection (6) applies exceeds the amount payable by the owner under that subsection, the owner is entitled to a refund of the excess.

22EALand not previously valued
(1)This section applies to a parcel of land to which section 15A applies.
(2)If the commissioner makes a determination or redetermination under section 15A (2), the commissioner may—
(a)prepare an assessment of the amount of land tax payable in relation to the land and an assessment of any parts of that land tax payable by different owners of the parcel of land in accordance with this section; and
(b)give written notice of the assessment or assessments and of the due date for the payment of the land tax—
(i)to the owner of the parcel of land; or
(ii)if 2 or more persons were owners of the parcel of land for different periods during which it was a parcel of land to which this section applies—to each of those persons.

(3)The due date for the payment of land tax in relation to a parcel of land to which this section applies is the date specified in a notice under subsection (2), being a date not earlier than 28 days after the date of the notice.
(4)Notwithstanding section 22E, land tax in relation to a parcel of land to which this section applies is payable—
(a)by the owner of the parcel of land during the period during which it was a parcel of land to which this section applies; or
(b)if 2 or more persons were owners of the parcel of land for different periods—proportionately by each of them according to the period for which, and the quarterly land tax declared for the quarter or quarters during which, that person was the owner of the parcel of land.

22EBPenalty tax
(1)If the owner of a parcel of land—
(a)fails to give any information as required by this Act; or
(b)provides any such information, whether orally or in writing, that is false or misleading in a material particular;
the owner is liable to pay, as a penalty, an additional amount equal to double the amount of any land tax payable in relation to that parcel of land.
(2)The commissioner shall assess the amount of penalty tax payable by an owner of a parcel of land under subsection (1) and shall, as soon as practicable after making the assessment, give the owner written notice of the assessment and of the due date for payment of the penalty tax.

22ECRefund or remission of penalty tax
If the commissioner is satisfied that it is fair and reasonable that all or part of any penalty tax payable or paid in relation to a parcel of land should be remitted or refunded, the commissioner may remit or refund the relevant amount to the owner of the parcel of land.

Division 4.1A Power to enter business premises
22EDDefinitions for div 4.1A
In this division:
authorised officer means a person who, under section 22EE (1), is an authorised officer for this division.
business premises means premises other than premises used exclusively for residential purposes.
hours of business means the hours beginning at 9 am and ending at 5 pm on a day that is not a Saturday, Sunday or public holiday.
identity card means an identity card issued under section 22EF.
occupier, in relation to premises, includes—
(a)a person who appears to be the occupier of the premises; and
(b)a person who is, or appears to be, in charge of the premises.

22EEAuthorised officers
(1)Each of the following persons is an authorised officer for this division:
(a)the commissioner;
(b)a person who holds an appointment under subsection (2).
(2)The commissioner may, by signed writing, appoint a public employee to be an authorised officer for this division.

22EFIdentity cards
An authorised officer shall be issued with an identity card that—
(a)contains the person’s name and a photograph of the person’s face; and
(b)states that the person is an authorised officer for this division.
Note If a form is approved under s 38 (Approved forms) for an identity card, the form must be used.

22EGPower of entry
(1)An authorised officer may, in accordance with this section—
(a)enter premises that are, or that the authorised officer reasonably believes to be, business premises; and
(b)for this section, use the assistance of other persons that is reasonably necessary.
(2)An entry under subsection (1) may be made—
(a)during business hours; or
(b)at any other time if the occupier of the premises is then present on the premises.
(3)An authorised officer who enters premises under this section shall, on request, show his or her identity card to the occupier of the premises.
(4)An authorised officer who enters premises under this section may, for this part or, to the extent that it relates to land tax, part 4A—
(a)make notes or copies, and take photographs, of any document, thing or record that relates, or appears to relate, to any liability, or potential liability, under this part; and
(b)inspect the premises, including any building, structure, container or vehicle located on the premises; and
(c)require the occupier of the premises to give the authorised officer the assistance that is necessary to enable the authorised officer to exercise his or her powers under this section; and
(d)remain on the premises for as long as is reasonably necessary to exercise all or any of the powers stated in paragraphs (a), (b) and (c).
(5)In particular, an authorised officer exercising his or her powers under subsection (4) (c) may require the occupier to—
(a)produce any document or thing that is located on the premises, or in any building, structure, container or vehicle located on the premises, and that relates, or appears to relate, to any parcel of rateable land; or
(b)produce, in a readable form, any record stored by means of a computer, microfilm or other device located on the premises, if the record relates, or appears to relate, to any parcel of rateable land; or
(c)answer questions, or otherwise provide information, about any parcel of rateable land.

22EGARestriction on power of entry to partly residential premises
(1)Section 22EG shall be taken not to authorise an authorised officer—
(a)to enter business premises used partly for residential purposes; or
(b)to exercise any powers under that section while on such premises;
unless the authorised officer does so—
(c)with the consent of the occupier of the premises; or
(d)in accordance with a warrant issued under subsection (2).
(2)Subject to this section, on the application of an authorised officer supported by an affidavit or sworn evidence, a magistrate may issue a warrant authorising the authorised officer, with the assistance of other persons that is reasonably necessary, to enter specified premises (being business premises used partly for residential purposes) and exercise all or any of the powers specified in section 22EG.
(3)A magistrate may, when issuing a warrant, direct that the warrant shall apply subject to the conditions or limitations that he or she thinks fit to specify, and if the magistrate so directs—
(a)the warrant shall set out those conditions or limitations; and
(b)the warrant shall apply accordingly.
(4)A magistrate shall only issue a warrant if he or she is satisfied that—
(a)it is just and proper to do so; and
(b)the exercise of the powers given by the warrant is reasonably necessary for the due administration of this Act.
(5)If any power (including entry to premises) is exercised in accordance with a warrant, section 22EG applies, subject to any conditions or limitations set out in the warrant, in relation to the exercise of the power.

22EHProtection if authorised officer acts reasonably and in good faith
(1)In any proceedings (whether civil or criminal) against an authorised officer or any other person in relation to any action taken, or purported to be taken, under section 22EG by an authorised officer, it is a defence to prove that, in taking the action, the authorised officer acted reasonably and in good faith.
(2)Subsection (1) shall not be taken as affecting, by implication, the availability of any other defence.
(3)In subsection (1):
authorised officer includes a person assisting an authorised officer under section 22EG.

Division 4.2 Enforcement
22FNotice of land tax arrears
(1)If land tax payable in relation to a parcel of land has been in arrears for at least 1 year, the commissioner may give notice, by letter addressed to the owner of the parcel at the owner’s last-known home address, that the land tax is in arrears.
(2)At any time after giving the notice, the commissioner may declare, in writing, that the land tax for the parcel to which the notice relates is in arrears.
(3)A declaration is a notifiable instrument.
Note A notifiable instrument must be notified under the Legislation Act 2001.

22GRemedies for nonpayment of land tax
Sections 18, 19, 20, 21, 22, 22AAA and 22AA apply in relation to land tax (including penalty tax) payable under this part as if the references in those sections to ‘rates’, ‘rateable land’, ‘section 17’ and ‘section 19’ were references to ‘land tax’ (including penalty tax), ‘property subject to land tax’ (including penalty tax), ‘section 22F’ and ‘section 22G’ respectively.

Division 4.3 Offences
22GADefinitions for div 4.3
In this division:
duly authorised officer, in relation to a matter, means an officer duly authorised by the commissioner in relation to that matter.
statement means a statement made orally, in writing, by means of a data processing device or in any other way, but does not include a document produced under section 22BC (1) (c).

22GBFailure to provide information
A person who—
(a)fails, without reasonable excuse, to give any information as required by this part or to comply with any requirement of the commissioner made under this part; or
(b)without reasonable excuse, refuses or neglects—
(i)to attend and give evidence when required for this part or in relation to a matter arising under this part; or
(ii)to answer truthfully and fully any questions put to the person for this part or in relation to a matter arising under this part; or
(iii)to produce any records required for this part or in relation to a matter arising under this part;

by the commissioner or a duly authorised officer commits an offence.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.

22GDAvoiding land tax
A person who knowingly avoids—
(a)disclosing facts or circumstances material to the person’s liability for land tax or penalty tax; or
(b)paying an amount of land tax or penalty tax that the person is liable to pay;
commits an offence.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.

22GDAFailing to comply with requirement of authorised officer
(1)A person shall not, without reasonable excuse, fail to comply with a requirement made of the person by an authorised officer under section 22EG (4) (c) or (5).
Maximum penalty: 50 penalty units.
(2)In this section:
authorised officer—see section 22EH (1).

22GDBOffences in relation to identity cards
(1)A person shall not, without reasonable excuse, fail to surrender forthwith to the commissioner an identity card that is in the person’s possession or custody or under the person’s control if—
(a)the person ceases to be an authorised officer; or
(b)the commissioner gives the person a demand in writing to surrender the card to the commissioner.
Maximum penalty: 1 penalty unit.
(2)In this section:
identity card—see division 4.1A.

Division 4.4 Objections and review
22GEObjections
(1)An owner of a parcel of land who is dissatisfied with—
(a)a decision of the commissioner under section 22BA (2) (b) that the parcel is not exempt from land tax; or
(b)a decision of the commissioner revoking a declaration under section 22BA (2) (a); or
(c)a decision of the commissioner under section 22DA (1) (b) determining a fair and reasonable proportion of an unimproved value; or
(d)an assessment of penalty tax;
may lodge with the commissioner a written objection to the decision within 60 days, or any longer period that the commissioner allows, after service of notice of the decision or assessment on the owner.
(2)If a person—
(a)is given, under section 22C, a notice of assessment of land tax in relation to the parcel of land; and
(b)claims that, on the relevant prescribed date, the parcel of land was not rented or owned by a company or trustee;
the person may lodge with the commissioner a written objection to the assessment within 60 days of the date of service of the notice on the person, or within any longer period that the commissioner may allow.
Note A fee may be determined under s 36 (Determination of fees) for this section.

(3)An objection shall state the grounds on which it is made.
(4)After considering the objection, the commissioner shall—
(a)(for a decision referred to in subsection (1) (a) or (b)) if satisfied that the parcel is exempt from land tax—reverse the decision objected to and refund to the owner any land tax paid; or
(b)(for a decision referred to in subsection (1) (c)) if satisfied that the determination of the fair and reasonable proportion of the unimproved value was incorrect—redetermine that proportion; or
(c)(for a decision referred to in subsection (1) (d)) if satisfied that any penalty tax has been incorrectly assessed—reassess the amount of penalty tax (if any) payable and refund to the owner any excess paid; or
(d)(for a decision in relation to an objection under subsection (2)) if satisfied that, on the relevant prescribed date, the parcel of land was not rented or owned by a company or trustee—withdraw the notice of assessment and refund to the owner any land tax paid; or
(e)if not so satisfied—dismiss the objection.
(5)The commissioner shall give written notice of his or her decision on an objection to the owner of the parcel of land.

22GFReview of decisions
Application may be made to the administrative appeals tribunal for a review of a decision by the commissioner—
(a)redetermining the fair and reasonable proportion of the unimproved value of a parcel of land under section 22GE (4) (b); or
(b)reassessing the amount of penalty tax (if any) payable under section 22GE (4) (c); or
(c)dismissing an objection under section 22GE (4) (e).

22GHNotification of decision
A notice given under section 22GE (5) shall be in accordance with the requirements of the code of practice in force under the Administrative Appeals Tribunal Act 1989, section 25B (1).

22GIEffect of pending objection or review
The fact that a consideration of an objection, or a review in relation to a decision or assessment, is pending does not in the meantime interfere with or affect the decision or assessment to which the objection or review relates, so that land tax or penalty tax may be assessed and recovered as if no consideration or review were pending.

Part 4ACertain parcels of land intended to be subdivided under Unit Titles Act

22GJDefinitions for pt 4A
In this part:
determination includes—
(a)a redetermination; and
(b)a determination as affirmed, varied, or made in substitution for a previous determination, by the administrative appeals tribunal.
determine includes redetermine.
eligible parcel of land means a parcel of rateable land in relation to which the lease of the parcel of land permits development of the parcel of land for residential purposes and for non-residential purposes.
qualifying parcel of land or qualifying parcel means a parcel of land to which this part applies because of section 22GO.
Unit Titles Act means the Unit Titles Act 2001.
variation, in relation to a lease, includes—
(a)amendment; and
(b)surrender and regrant.

22GKApplication by owner of eligible parcel of land
(1)The owner of an eligible parcel of land who intends—
(a)to develop the land partly for residential purposes and partly for non-residential purposes; and
(b)to apply for subdivision, under the Unit Titles Act, of the land as so developed;
may apply to the commissioner, in accordance with this section, for the parcel of land to be dealt with under this part.
(2)The application shall—
(a)be in writing; and
(b)sufficiently identify the parcel of land; and
(c)specify, in relation to the intended development—
(i)the parts that are to be used for non-residential purposes; and
(ii)the parts that are to be used for residential purposes; and

(d)be accompanied by—
(i)any draft or approved plans relating to the intended development; and
(ii)a copy of the lease of the parcel of land; and

(e)be signed—
(i)if the owner is an individual—by the owner or by a person authorised to sign on behalf of the owner; or
(ii)if the owner is a body corporate—on behalf of the owner by a director, the chief executive or secretary of the body corporate.
Note 1 A fee may be determined under s 36 (Determination of fees) for this section.
Note 2 If a form is approved under s 38 (Approved forms) for an application, the form must be used.

(3)The commissioner may, by written notice, require the applicant to provide—
(a)any further information; or
(b)any additional documents;

34AReduction of amounts payable
If, as a result of a decision under this Act by the commissioner, the administrative appeals tribunal or a court, an amount of rates, land tax or penalty tax is reduced, the amount by which it is reduced shall be taken never to have been payable.

34BCertificate of rates, land tax and other charges
(1)A person may apply to the commissioner for a certificate of—
(a)the rates assessed to be payable under this Act for a parcel of land for the current financial year; and
(b)the land tax assessed to be payable under this Act for the land for the current quarter; and
(c)the rates, land tax and other amounts immediately payable to the Territory under this Act in relation to the land.
Note 1A fee may be determined under s 36 for this provision.
Note 2If a form is approved under s 38 for an application, the form must be used.

(2)The commissioner must give the applicant a certificate—
(a)stating the rates assessed to be payable under this Act for the land for the current financial year; and
(b)stating the land tax assessed to be payable under this Act for the land for the current quarter; and
(c)stating—
(i)the rates, land tax and other amounts immediately payable to the Territory under this Act in relation to the land; or
(ii)that no amounts are immediately payable to the Territory under this Act in relation to the land.

(3)The certificate is conclusive proof for a genuine buyer for value of the matters certified.
(4)For this section, rates, land tax and other amounts are taken to be payable immediately even though any necessary time after service of a notice may not have ended.

34CStatement of amounts payable and payments made
(1)A person may apply to the commissioner for a statement of—
(a)the amounts that became payable to the Territory under this Act in relation to a parcel of land in a stated financial year; and
(b)the payments received by the Territory in that year for amounts that became payable under this Act in relation to the land.
Note 1A fee may be determined under s 36 for this provision.
Note 2If a form is approved under s 38 for an application, the form must be used.

(2)The commissioner must give the applicant the statement requested.

Documentary evidence
(1)In any proceedings, a certificate signed by the commissioner and stating—
(a)that a parcel of land is rateable; or
(b)that—
(i)the amount of rates; or
(ii)the amount of land tax (including penalty tax); or
(iii)the amount of interest in relation to rates or land tax (including penalty tax);
specified in the certificate is payable and, on the date of the certificate, that amount, or a specified part of that amount, has not been paid;
is evidence of the matters stated in the certificate.
(2)In any proceedings, a copy of a notice endorsed as a true copy in writing signed by the commissioner, being a notice—
(a)under section 12 or 15A that the commissioner has determined or redetermined the unimproved value of a parcel of land as set out in the notice; or
(b)under section 14, 15A or 34 that the commissioner has assessed or reassessed, as set out in the notice, the amount of rates payable under that section; or
(c)under section 22C, 22EA or 34 that the commissioner has assessed or reassessed, as set out in the notice, the amount of land tax payable under that section; or
(d)under section 29 that the commissioner has made a decision under that section;
is evidence of the issue of the notice and the matters stated in the notice.
(3)For subsection (1), a certificate that purports to be signed by the commissioner is to be taken to be so signed unless the contrary is proved.
(4)For subsection (2), a copy of a notice, being a copy that purports to be endorsed as a true copy in writing signed by the commissioner, is to be taken to be a true copy of the notice unless the contrary is proved.
Determination of fees
(1)The Minister may, in writing, determine fees for this Act.
Note The Legislation Act 2001 contains provisions about the making of determinations and regulations relating to fees (see pt 6.3).
(2)A determination is a disallowable instrument.
Note A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act 2001.
Refund of certain fees
(1)This section applies to a fee required to be paid under section 22GE, 22GV, 28C, 29 or 30.
(2)The commissioner shall refund a fee to which this section applies if—
(a)the commissioner allows the objection in whole or in part; or
(b)if the owner of a parcel of land is entitled to appeal to the administrative appeals tribunal or to a court—the owner so appeals and—
(i)the tribunal or a court hearing an appeal on the matter upholds the objection in whole or in part; and
(ii)the period in which any further appeal can be made has ended; and
(iii)neither the owner nor the commissioner has appealed against the decision in relation to a part of the objection that was upheld.
(3)In this section:
objection includes an application for the review of any decision.
Approved forms
(1)The commissioner may, in writing, approve forms for this Act.
(2)If the commissioner approves a form for a particular purpose, the approved form must be used for that purpose.
NoteFor other provisions about forms, see Legislation Act 2001, s 255.
(3)An approved form is a notifiable instrument.
NoteA notifiable instrument must be notified under the Legislation Act 2001.
Regulation-making power
The Executive may make regulations for this Act.
NoteRegulations must be notified, and presented to the Legislative Assembly, under the Legislation Act 2001.

Dictionary

(see s 4)

Note 1The Legislation Act contains definitions and other provisions relevant to this Act.
Note 2For example, the Legislation Act, dict, pt 1, defines the following terms:
·commissioner for revenue
·contravene
·fail
·financial year
·person.

average unimproved value, in relation to a parcel of land for a particular year, means—
(a)if the parcel has not been rateable previously—the unimproved value of the parcel; or
(b)if the parcel has been rateable for less than 3 years—the average unimproved value of the parcel over those years; or
(c)in any other case—the average unimproved value of the parcel over the 3 years immediately before the particular year;
disregarding any fraction of a dollar.
commercial land means rateable land that is not residential land or rural land.
commissioner means the commissioner for revenue.
Commonwealth authority means a body, whether incorporated or not, established by or under an Act of the Commonwealth.
Crown land means land, the property of the Commonwealth, within the ACT.
development lease, of land, means a lease for the development of the land by the lessee, or at the lessee’s expense, by clearing, filling, grading, draining, levelling or excavating the land to make it suitable for subdivision into parcels of land to be leased.
instalment day, in relation to the payment of rates, means an instalment day specified in the assessment notice given under section 14 in relation to the rates.
lease means a lease from the Commonwealth or the Territory, and includes an agreement with the Commonwealth or Territory—
(a)for a lease of a parcel of land; or
(b)for the tenancy or occupation of a parcel of land.
office means the office of the administrative unit responsible for matters under this Act.
owner, in relation to a parcel of land, means—
(a)the registered proprietor of an estate or interest in the parcel; or
(b)a mortgagee in possession of the parcel; or
(c)a person holding the parcel of land under a sublease from the Territory, if the parcel of land held by the Territory is held under a lease from the Commonwealth;
but does not include the registered proprietor of an estate or interest in a lease granted by a person other than the Territory or the Commonwealth.
parcel includes a part of a holding of rateable land that is separately held by any occupier, tenant, lessee, or owner.
penalty tax means additional tax payable under section 22EB.
primary production means—
(a)production resulting directly from—
(i)cultivation of land; or
(ii)keeping animals for sale of the animals, their bodily produce or their natural increase; or
(iii)fishing operations; or
(iv)forest operations; and

(b)the manufacture of dairy produce by the person who produced the raw material used in that manufacture.
rates means rates payable under this Act.
relevant date, in relation to a parcel of land, means a date when a determination or redetermination of the unimproved value of the parcel of land is to be made under this Act.
residential land means rateable land—
(a)leased for residential purposes only; or
(b)leased for residential purposes and other purposes but used for residential purposes only.
rural land means rateable land—
(a)leased for the purpose of primary production only; or
(b)leased for the purpose of primary production and other purposes but used primarily for primary production.
year means a financial year.

Endnotes

About the endnotes
Amending and modifying laws are annotated in the legislation history and the amendment history. Current modifications are not included in the republished law but are set out in the endnotes.
Not all editorial amendments made under the Legislation Act 2001, part 11.3 are annotated in the amendment history. Full details of any amendments can be obtained from the Parliamentary Counsel’s Office.
Uncommenced amending laws and expiries are listed in the legislation history and the amendment history. These details are underlined. Uncommenced provisions and amendments are not included in the republished law but are set out in the last endnote.
If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering.
The endnotes also include a table of earlier republications.
Abbreviation key

am = amended ord = ordinance

amdt = amendment orig = original

ch = chapter par = paragraph/subparagraph

cl = clause pres = present

def = definition prev = previous

dict = dictionary (prev...) = previously

disallowed = disallowed by the Legislative pt = part

Assembly r = rule/subrule

div = division reg = regulation/subregulation

exp = expires/expired renum = renumbered

Gaz = Gazette reloc = relocated

hdg = heading R[X] = Republication No

IA = Interpretation Act 1967 RI = reissue

ins = inserted/added s = section/subsection

LA = Legislation Act 2001 sch = schedule

LR = legislation register sdiv = subdivision

LRA = Legislation (Republication) Act 1996 sub = substituted

mod = modified/modification SL = Subordinate Law

o = order underlining = whole or part not commenced

om = omitted/repealed or to be expired

Legislation history
This Act was originally a Commonwealth ordinance—the Rates Ordinance 1926 No 6 (Cwlth). The ordinance was renamed as the Rates and Land Tax Ordinance 1926 by the Rates and Land Tax Ordinance 1986 No 89 (see s 6).
The Australian Capital Territory (Self-Government) Act 1988 (Cwlth), s 34 (4) converted most former Commonwealth ordinances in force in the ACT into ACT enactments. This allowed the ACT Legislative Assembly to amend and repeal the laws. This Act was converted into an ACT enactment on 11 May 1989 (self-government day).
As with most ordinances in force in the ACT, the name was changed from Ordinance to Act by the Self-Government (Citation of Laws) Act 1989 No 21, s 5 on 11 May 1989 (self-government day).
Before 11 May 1989, ordinances commenced on their notification day unless otherwise stated (see Seat of Government (Administration) Act 1910 (Cwlth), s 12).
After 11 May 1989 and before 10 November 1999, Acts commenced on their notification day unless otherwise stated (see Australian Capital Territory (Self-Government) Act 1988 (Cwlth) s 25).
Legislation before becoming Territory enactment
Rates and Land Tax Act 1926 No 6
notified 18 May 1926 (Cwlth Gaz 1926 No 44)
commenced 10 July 1926 (s 2)
as amended by
Rates Ordinance 1929 No 5
notified 18 April 1929 (Cwlth Gaz 1929 No 38)
commenced 18 April 1929
Rates Ordinance (No 2) 1929 No 12
notified 18 June 1929 (Cwlth Gaz 1929 No 59)
commenced 18 June 1929
Rates Ordinance (No 3) 1929 No 17
notified 9 August 1929 (Cwlth Gaz 1929 No 76)
commenced 9 August 1929
Seat of Government (Administration) Ordinance 1930 No 5 s 4 and sch 1
notified 1 May 1930 (Cwlth Gaz 1930 No 34)
commenced 1 May 1930
Rates Ordinance 1931 No 5 (as am by Ord 1930 No 5 as am by Seat of Government (Administration) Ordinance 1933 No 4)
notified 16 April 1931 (Cwlth Gaz 1931 No 33)
s 4 taken to have commenced 10 July 1926 (s 4 (2))
remainder commenced 16 April 1931
Rates Ordinance 1937 No 1
notified 28 January 1937 (Cwlth Gaz 1937 No 4)
commenced 28 January 1937
Ordinances Revision Ordinance 1937 No 27 sch 2
notified 23 December 1937 (Cwlth Gaz 1937 No 75)
commenced 23 December 1937
Rates Ordinance 1950 No 5
notified 10 August 1950
commenced 10 August 1950
Ordinances Revision Ordinance 1959 No 21 sch 1
notified 23 December 1959
commenced 31 December 1959 (s 2)
Rates Ordinance 1967 No 5
notified 17 April 1967
commenced 17 April 1967
Rates Ordinance 1970 No 47
notified 17 December 1970
commenced 17 December 1970
Rates Ordinance 1971 No 38
notified 17 December 1971
s 3 (1) taken to have commenced 1 July 1971 (s 3 (2))
remainder commenced 17 December 1971
Rates Ordinance 1974 No 29
notified 28 August 1974
commenced 28 August 1974
Rates Ordinance 1975 No 12
notified 13 May 1975
commenced 13 May 1975
Rates (Amendment) Ordinance 1976 No 69
notified 22 December 1976
commenced 22 December 1976
Rates (Amendment) Ordinance 1977 No 1
notified 21 January 1977
s 3 (1) taken to have commenced 13 April 1976 (s 2 (1))
s 3 (2) taken to have commenced 28 August 1974 (s 2 (2))
remainder commenced 21 January 1977
Rates (Amendment) Ordinance (No 2) 1977 No 21 (as am by Ord 1977 No 44)
notified 24 June 1977
s 5 (1) commenced 1 June 1983 (s 3 (2) and Cwlth Gaz 1983 No G17)
remainder commenced 24 June 1977 (s 3 (1))
Rates (Amendment) Ordinance (No 3) 1977 No 44
notified 16 September 1977
commenced 16 September 1977
Rates (Amendment) Ordinance 1979 No 29
notified 18 September 1979
commenced 18 September 1979
Rates (Amendment) Ordinance 1981 No 35
notified 21 October 1981
commenced 21 October 1981
Rates (Amendment) Ordinance 1983 No 9
notified 16 June 1983
commenced 16 June 1983
Rates (Amendment) Ordinance (No 2) 1983 No 12
notified 6 July 1983
commenced 6 July 1983
Rates (Amendment) Ordinance 1984 No 27
notified 29 June 1984
commenced 1 July 1984 (s 2)
Rates (Amendment) Ordinance 1985 No 52
notified 1 October 1985
commenced 1 October 1985
Rates (Amendment) Ordinance 1986 No 2
notified 21 March 1986
commenced 21 March 1986
Rates and Land Tax Ordinance 1986 No 89
notified 22 December 1986
commenced 1 January 1987 (s 2)
Rates and Land Tax (Amendment) Ordinance 1988 No 63
notified 7 September 1988
commenced 7 September 1988
Self-Government (Consequential Amendments) Ordinance 1989 No 38 sch 1
notified 10 May 1989 (Cwlth Gaz 1989 No S160)
s 1, s 2 commenced 10 May 1989 (s 2 (1))
sch 1 commenced 11 May 1989 (s 2 (2) and see Cwlth Gaz 1989 No S164)
Legislation after becoming Territory enactment
Rates and Land Tax (Amendment) Act 1989 No 10 (as am by Act 1990 No 24)
notified 6 September 1989 (Gaz 1989 No S21)
s 4, s 12, s 13 s 14(2), s 15 commenced 1 July 1990 (s 2)
remainder commenced 6 September 1989
Rates and Land Tax (Amendment) Act 1990 No 3
notified 2 March 1990 (Gaz 1990 No S8)
commenced 2 March 1990
Rates and Land Tax (Amendment) Act (No 2) 1990 No 24
notified 22 June 1990 (Gaz 1990 No S29)
ss 1-3, s 15 commenced 22 June 1990 (s 2 (1))
remainder commenced 1 July 1990 (s 2 (2))
Rates and Land Tax (Amendment) Act 1991 No 27
notified 1 July 1991 (Gaz 1991 No S55)
s 1, s 2 commenced 1 July 1991 (s 2 (1))
remainder commenced 1 July 1991 (s 2 (2))
Rates and Land Tax (Amendment) Act (No 2) 1991 No 28
notified 1 July 1991 (Gaz 1991 No S55)
s 1, s 2 commenced 1 July 1991 (s 2 (1))
remainder commenced 1 July 1991 (s 2 (2))
Rates and Land Tax (Amendment) Act (No 3) 1991 No 55
notified 2 October 1991 (Gaz 1991 No S98)
commenced 2 October 1991
Rates and Land Tax (Amendment) Act 1992 No 31
notified 1 July 1992 (Gaz 1992 No S92)
ss 1-3 commenced 1 July 1992 (s 2 (1))
s 4 (1) taken to have commenced 2 April 1992 (s 4 (2))
remainder commenced 1 July 1992 (s 2 (2))
Rates and Land Tax (Amendment) Act (No 2) 1992 No 55
notified 25 September 1992 (Gaz 1992 No S162)
commenced 25 September 1992
Statute Law Revision (Miscellaneous Provisions) Act 1993 No 1 sch 1
notified 1 March 1993 (Gaz 1993 No S23)
commenced 1 March 1993
Rates and Land Tax (Amendment) Act 1993 No 33
notified 25 June 1993 (Gaz 1993 No S114)
commenced 25 June 1993 (s 2)
Acts Revision (Position of Crown) Act 1993 No 44 sch 2
notified 27 August 1993 (Gaz 1993 No S165)
commenced 27 August 1993 (s 2)
Real Property (Consequential Provisions) Act 1993 No 90 sch
notified 17 December 1993 (Gaz 1993 No S258)
s 1, s 2 commenced 17 December 1993 (s 2 (1))
sch commenced 1 January 1994 (s 2 (2) and see Gaz 1993 No S270)
Rates and Land Tax (Amendment) Act 1994 No 33
notified 28 June 1994 (Gaz 1994 No S114)
commenced 1 July 1994 (s 2)
Public Sector Management (Consequential and Transitional Provisions) Act 1994 No 38 sch 1 pt 68
notified 30 June 1994 (Gaz 1994 No S121)
s 1, s 2 commenced 30 June 1994 (s 2 (1))
sch 1 pt 68 commenced 1 July 1994 (s 2 (2) and Gaz 1994 No S142)
Administrative Appeals (Consequential Amendments) Act 1994 No 60 sch 1
notified 11 October 1994 (Gaz 1994 No S197)
s 1, s 2 commenced 11 October 1994 (s 2 (1))
sch 1 commenced 14 November 1994 (s 2 (2) and see Gaz 1994 No S250)
Statute Law Revision (Penalties) Act 1994 No 81 sch
notified 29 November 1994 (Gaz 1994 No S253)
s 1, s 2 commenced 29 November 1994 (s 2 (1))
sch commenced 29 November 1994 (s 2 (2) and Gaz 1994 No S269)
Statutory Offices (Miscellaneous Provisions) Act 1994 No 97 sch pt 1
notified 15 December 1994 (Gaz 1994 No S280)
s 1, s 2 commenced 15 December 1994 (s 2 (1))
sch pt 1 commenced 15 December 1994 (s 2 (2) and Gaz 1994 No S293)
Rates and Land Tax (Amendment) Act (No 2) 1994 No 101
notified 22 December 1994 (Gaz 1994 No S289)
commenced 22 December 1994 (s 2)
Rates and Land Tax (Amendment) Act (No 3) 1994 No 105
notified 22 December 1994 (Gaz 1994 No S289)
s 1, s 2 commenced 22 December 1994 s (2 (1))
remainder taken to have commenced 16 November 1994 (s 2 (2))
Rates and Land Tax (Amendment) Act 1995 No 12
notified 30 June 1995 (Gaz 1995 No S135)
commenced 30 June 1995 (s 2)
Land Titles (Consequential Amendments) Act 1995 No 54 sch pt 1
notified 20 December 1995 (Gaz 1995 No S313)
commenced 20 June 1996 (s 2)
Rates and Land Tax (Amendment) Act 1996 No 29
notified 1 July 1996 (Gaz 1996 No S130)
commenced 1 July 1996 (s 2)
Rates and Land Tax (Amendment) Act 1997 No 33
notified 30 June 1997 (Gaz 1997 No S180)
ss 1-3 commenced 30 June 1997 (s 2 (1))
remainder taken to have commenced 1 July 1997 (s 2 (2))
Rates and Land Tax (Amendment) Act 1998 No 13
notified 30 June 1998 (Gaz 1998 No S180)
ss 1-3 commenced 30 June 1998 (s 2 (1))
remainder commenced 1 July 1998 (s 2 (2))
Statute Law Revision (Penalties) Act 1998 No 54 sch
notified 27 November 1998 (Gaz 1998 No S207)
s 1, s 2 commenced 27 November 1998 (s 2 (1))
sch commenced 9 December 1998 (s 2 (2) and Gaz 1998 No 49)
Rates and Land Tax (Amendment) Act 1999 No 3
notified 1 March 1999 (Gaz 1999 No S8)
ss 1-3 commenced 1 March 1999 (s 2 (1))
remainder taken to have commenced 1 January 1999 (s 2 (2))
Taxation Administration (Consequential and Transitional Provisions) Act 1999 No 5 sch 2
notified 1 March 1999 (Gaz 1999 No S8)
s 1, s 2 commenced 1 March 1999 (s 2 (1))
sch 2 commenced 1 March 1999 (s 2 (2))
Rates and Land Tax (Amendment) Act (No 2) 1999 No 43
notified 12 July 1999 (Gaz 1999 No S44)
taken to have commenced 1 July 1999 (s 2)
Rates and Land Tax Amendment Act 2000 No 26
notified 15 June 2000 (Gaz 2000 No 24)
s 1, s 2 commenced 15 June 2000 (IA s 10B)
remainder commenced 1 July 2000 (s 2)
Rates and Land Tax Amendment Act 2000 (No 2) No 31
notified 6 July 2000 (Gaz 2000 No S33)
s 1, s 2 commenced 6 July 2000 (IA s 10B)
remainder taken to have commenced 1 July 2000 (s 2)
Treasury and Infrastructure Legislation Amendment Act 2000 No 78 s 5
notified 21 December 2000 (Gaz 2000 No S69)
s 1, s 2 commenced 21 December 2000 (IA s 10B)
s 5 commenced 21 December 2000 (s 2 (3))
Unit Titles Consequential Amendments Act 2001 No 17 sch 2
notified 5 April 2001 (Gaz 2001 No 14)
s 1, s 2 commenced 5 April 2001 (IA s 10B)
sch 2 commenced 5 October 2001 (s 2)
Rates and Land Tax Amendment Act 2001 No 39
notified 29 June 2001 (Gaz 2001 No S36)
s 1, s 2 commenced 29 June 2001 (IA s 10B)
remainder commenced 1 July 2001 (s 2)
Legislation (Consequential Amendments) Act 2001 No 44 pt 323
notified 26 July 2001 (Gaz 2001 No 30)
s 1, s 2 commenced 26 July 2001 (IA s 10B)
pt 323 commenced 12 September 2001 (s 2 and see Gaz 2001 No S65)
Supreme Court Amendment Act 2001 (No 2) No 54 sch 2 pt 2.5
notified 15 August 2001 (Gaz 2001 No S57)
s 1, s 2 commenced 15 August 2001 (IA s 10B)
sch 2 pt 2.5 commenced 15 August 2001 (s 2)
Treasury Legislation Amendment Act 2002 No 7 pt 3
notified LR 17 April 2002
s 1, s 2 commenced 17 April 2002 (LA s 75)
pt 3 commenced 16 July 2002 (s 2 (3))
Rates and Land Tax Amendment Act 2002 No 16
notified LR 13 June 2002
s 1, s 2 commenced 13 June 2002 (LA s 75)
remainder commenced 1 July 2002 (s 2)
Revenue Legislation Amendment Act 2002 No 28 pt 3
notified LR 9 September 2002
s 1, s 2 taken to have commenced 1 July 2002 (LA s 75 (2))
pt 3 commenced 1 October 2002 (s 2 (2))
Districts Act 2002 No 39 pt 1.6
notified LR 10 October 2002
s 1, s 2 commenced 10 October 2002 (LA s 75 (1))
pt 1.6 commenced 11 October 2002 (s 2)
Revenue Legislation Amendment Act 2002 (No 2) A2002-48 pt 4
notified LR 20 December 2002
s 1, s 2 commenced 20 December 2002 (LA s 75 (1))
pt 4 commenced 1 July 2003 (s 2 (1))
Rates and Land Tax Amendment Act 2003 A2003-28
notified LR 30 June 2003
s 1, s 2 commenced 30 June 2003 (LA s 75 (1))
remainder commenced 1 July 2003 (s 2 and see Revenue Legislation Amendment Act 2002 (No 2) A2002-48 s 2 (1))
Revenue Legislation Amendment Act 2003 (No 2) A2003-59 pt 2
notified LR 18 December 2003
s 1, s 2 commenced 18 December 2002 (LA s 75 (1))
pt 2 commenced 19 December 2003 (s 2)
Criminal Code (Theft, Fraud, Bribery and Related Offences) Amendment Act 2004 A2004-15 sch 2 pt 2.77
notified LR 26 March 2004
s 1, s 2 commenced 26 March 2004 (LA s 75 (1))
sch 2 pt 2.77 commenced 9 April 2004 (s 2 (1))
as repealed by
Rates Act 2004 A2004-3 amdt 1.8
notified LR 18 February 2004
s 1, s 2 commenced 18 February 2004 (LA s 75 (1))
amdt 1.8 commenced 1 July 2004 (s 2)

Amendment history
Title
titleam 1986 No 89 s 4
Preliminary
pt 1 hdgins 1986 No 89 s 5
Name of Act
s 1am 1986 No 89 s 6
Commencement
s 2om R6 LRA
Repeal
s 3am 1959 No 21 sch 1
om 1993 No 1 sch 1
Dictionary
s 4am 1929 No 17 s 2; 1930 No 5 sch 1; 1970 No 47s 2; 1974 No 29 sch; 1977 No 21 sch; 1988 No 63 s 3; 1994 No 101 sch
def city area ins 1992 No 31 s 4
om A2002-48 s 8
def commissioner ins 1990 No 3 s 3
sub 1999 No 5 sch 2
om A2002-48 s 8
def determined fee ins 1999 No 43 s 4
om 2001 No 44 amdt 1.3546
def secretary ins 1983 No 9 s 3
sub 1988 No 63 s 3
om 1989 No 38 sch 1
def the board ins 1967 No 5 s 2
om 1988 No 63 s 3
def the city area sub 1967 No 5 s 2
om 1992 No 31 s 4
def the commission om 1930 No 5 s 4
def the court ins 1929 No 5 s 2
om 1967 No 5 s 2
def the judge ins 1929 No 5 s 2
om 1967 No 5 s 2
def the registrar ins 1929 No 5 s 2
om 1967 No 5 s 2
defs reloc to dict A2002-48 s 9
sub A2002-48 s 10
Notes
s 4Ains 1991 No 27 s 4
om 1993 No 44 sch 2
ins A2002-48 s 10
Unimproved value
pt 2 hdgins 1986 No 89 s 7
Unimproved value
s 5am 1929 No 5 s 3; 1931 No 5 s 3
sub 1967 No 5 s 3
am 1970 No 47 s 3; 1974 No 29 sch; 1977 No 21 sch; 1983 No 12 s 3; 1986 No 2 s 4; 1988 No 63 s 4; 1989 No 38 sch 1; 1994 No 101 sch; pars renum R9 LA; 2002 No 28 s 12; A2002-48 s 11
Unimproved value of land developed by private sector
s 5Ains 1986 No 2 s 5
am 1989 No 38 sch 1
Rateable lands
s 6am 1970 No 47 s 4; 1974 No 29 s 2; 1977 No 1 s 3; 1977 No 21 sch; 1977 No 44 s 3; 1989 No 38 sch 1; 1994 No 101 sch; A2002-48 s 12, s 13
Exemption of schools from general and lighting rates
s 6Ains 1931 No 5 s 4
am 1967 No 5 s 4
om 1974 No 29 s 3
Initial valuation
s 7sub 1929 No 5 s 4
am 1931 No 5 sch (as am by 1930 No 5 as am by 1933 No 4)
sub 1967 No 5 s 5; 1970 No 47 s 5; 1988 No 63 s 5
am 1990 No 3 s 7
Automatic revaluations
s 8 om 1929 No 5 s 5
ins 1967 No 5 s 5
am 1976 No 69 s 2; 1988 No 63 s 6; 1989 No 38 sch 1; 1990 No 3 s 7; 1991 No 27 s 5; 2001 No 44 amdt 1.3547; ss renum R9 LA
Determinations for 1995 and 1996
s 9am 1929 No 5 s 6; 1931 No 5 s 5, sch
sub 1967 No 5 s 5; 1983 No 12 s 4
om 1988 No 63 s 7
ins 1997 No 33 s 5
Revaluation following error or changed circumstances
s 10am 1929 No 5 s 7; 1931 No 5 s 6, sch
sub 1967 No 5 s 5
am 1974 No 29 s 4; 1977 No 21 s 4; 1983 No 12 s 5; 1990 No 3 s 7; 1992 No 55 s 4; 1994 No 101 s 5, sch
Application of determination or redetermination to rates
s 11am 1931 No 5 sch
sub 1950 No 5 s 2; 1967 No 5 s 5; 1970 No 47 s 6
am 1974 No 29 s 5; 1983 No 12 s 6; 1988 No 63 s 8; 1990 No 24 s 5; 1991 No 27 s 6; 1992 No 55 s 5; A2002-48 s 14
Unimproved values—1995 and 1996
s 11Ains 1995 No 12 s 5
am 1996 No 29 s 4; 1997 No 33 s 6
Recording and notification of unimproved value
s 12am 1929 No 5 s 8
om 1930 No 5 sch 1
ins 1967 No 5 s 5
am 1983 No 9 s 4; 1988 No 63 s 9; 1989 No 38 sch 1; 1990 No 3 s 7
Rates
pt 3 hdgins 1986 No 89 s 9
Imposition and payment
div 3.1 hdg(prev pt 3 div 1 hdg) ins 1986 No 89 s 9
renum R7 LA
Part subject to pt 4A
s 12Ains 1970 No 47 s 7
am 1971 No 38 s 2; 1974 No 29 s 6; 1979 No 29 s 2
om 1986 No 89 s 8
ins 1999 No 3 s 4
Imposition
s 13am 1929 No 17 s 3; 1931 No 5 sch
sub 1967 No 5 s 5
am 1985 No 52 s 2; 1989 No 10 s 5; 1990 No 24 s 6; 1991 No 28 s 4; 1991 No 55 sch
sub 1992 No 31 s 5
am 1993 No 33 s 4; 1994 No 33 s 4; 1995 No 12 s 6; 1996 No 29 s 5
sub 1997 No 33 s 7
am 1998 No 13 s 4; 1999 No 43 s 5; 2000 No 26 s 4; 2001 No 39 ss 4-8; 2002 No 16 s 4; A2002-48 ss 15-17; A2003-28 s 4, s 5
Imposition—interim rating system 2002-2003
s 13Ains 2002 No 16 s 5
exp 1 July 2003 (s 13A (5))
Assessment of rates
s 14am 1929 No 17 s 4; 1931 No 5 sch
sub 1967 No 5 s 5
am 1974 No 29 s 7
sub 1977 No 44 s 4
am 1990 No 3 s 7; 1995 No 12 s 7; ss renum R9 LA
Special provision in respect of the period from 1 January to 30 June 1971
s 14Ains 1970 No 47 s 8
om 1988 No 63 s 10
Payment of rates
s 15am 1929 No 5 s 9; 1929 No 17 s 5; 1930 No 5 sch 1; 1931 No 5 s 7, sch; 1937 No 1 s 2
sub 1967 No 5 s 5
am 1970 No 47 s 9; 1971 No 38 s 3; 1974 No 29 s 8, sch; 1977 No 21 sch; 1977 No 44 s 5; 1984 No 27 s 3; 1988 No 63 s 11; 1989 No 38 sch 1; 1989 No 10 s 6; 1991 No 27 s 7; 1991 No 28 s 5; 1994 No 101 sch; 1995 No 12 s 8; 2001 No 44 amdts 1.3548-1.3550; ss and pars renum R9 LA
Land not previously valued
s 15Ains 1988 No 63 s 12
am 1989 No 38 sch 1; 1990 No 3 s 7
Exemption from payment of rates
s 16am 1929 No 17 s 6; 1931 No 5 sch; 1959 No 21 sch 1
om 1967 No 5 s 5
ins 1977 No 44 s 6
am 1989 No 38 sch 1
om 1995 No 12 s 9
Enforcement
div 3.2 hdg(prev pt 3 div 2 hdg) ins 1986 No 89 s 10
renum R7 LA
Notice of rates in arrears
s 17am 1931 No 5 sch; 1990 No 3 s 7; 1994 No 101 sch
sub 2001 No 44 amdt 1.3551
Unoccupied land—letting for nonpayment of rates
s 18am 1930 No 5 sch 1; 1931 No 5 sch; 1937 No 27 sch 2; 1974 No 29 sch; 1977 No 21 sch; 1986 No 89 s 11; 1989 No 38 sch 1; 1989 No 10 s 7; 1990 No 3 s 7; 1994 No 101 sch; 2001 No 44 amdt 1.3552; ss renum R9 LA
Sale of land for nonpayment of rates
s 19am 1931 No 5 sch; 1967 No 5 s 6; 1974 No 29 sch; 1977 No 21 sch; 1986 No 89 s 12; 1989 No 10 s 8; 1990 No 3 s 7; 1994 No 101 sch; 2001 No 44 amdt 1.3553, amdt 1.3554
Properties in a declaration may be included in single application
s 21am 1929 No 5 s 10; 1994 No 101 sch
sub 2001 No 44 amdt 1.3555
Charge of rates and land tax on rateable land
s 21Ains 1991 No 27 s 8
am 1991 No 55 sch
Recovery of rates
s 22am 1931 No 5 sch; 1986 No 89 s 13
sub 1988 No 63 s 13
am 1989 No 38 sch 1; 1989 No 10 s 9; 1990 No 24 s 7; 1991 No 27 s 9; 1994 No 101 sch; 1994 No 105 s 4; 2001 No 44 amdt 1.3556, amdt 1.3557; ss renum R9 LA
sub 2002 No 7 s 9
Payment by ratepayer’s debtor
s 22AAAins 1990 No 24 s 8
am 1994 No 81 sch; 2002 No 7 s 10
Remission of penalty
s 22AAins 1989 No 10 s 10
am 1990 No 3 s 7
Land tax
pt 4 hdgins 1986 No 89 s 14
Imposition and payment
div 4.1 hdg(prev pt 4 div 1 hdg) ins 1986 No 89 s 14
renum R7 LA
Interpretation for pt 4
s 22AABins 1991 No 55 s 4
sub 1995 No 12 s 10
am 1999 No 3 s 5; 2002 No 28 s 13
Part subject to pt 4A
s 22AACins 1999 No 3 s 6
Imposition of land tax
s 22Ains 1986 No 89 s 14
am 1989 No 10 s 11; 1990 No 24 s 9; 1991 No 55 sch
sub 1992 No 55 s 6
am 1993 No 33 s 5; 1995 No 12 s 11; 1997 No 33 s 8; 1999 No 3 s 7
sub 2002 No 28 s 14
am R12 LA; A2002-48 s 18, s 19
Exempt land
s 22Bins 1986 No 89 s 14
am 1989 No 38 sch 1; 1991 No 55 s 5; 1992 No 31 s 6; 1992 No 55 s 7; 1994 No 97 sch pt 1; 1994 No 101 s 6, sch; 1995 No 12 s 12; ss and pars renum R9 LA; 2002 No 28 s 15, s 16, ss 18-20; pars renum R11 LA (see 2002 No 28 s 17); ss renum R11 LA (see 2002 No 28 s 21); A2002-48 ss 20-22
Application for exemption—compassionate cases
s 22BAins 1991 No 55 s 6
am 1992 No 55 s 8; 1995 No 12 s 13
Commissioner must be told if land leased for residential purposes is rented
s 22BBhdgsub A2002-48 s 23
s 22BBins 1991 No 55 s 6
sub 2000 No 78 s 5
am A2002-48 s 24, s 25
Power to obtain further information
s 22BCins 1991 No 55 s 6
sub 1999 No 3 s 8
Selfincrimination
s 22BDins 1991 No 55 s 6
am A2004-15 amdt 2.157
Assessment
s 22Cins 1986 No 89 s 14
am 1990 No 3 s 7; 1995 No 12 s 14
Special provision for period to 30 June 1987
s 22Dins 1986 No 89 s 14
am 1994 No 101 sch
Multiple dwellings
s 22DAins 1992 No 55 s 9
sub 1995 No 12 s 15
am 2000 No 31 s 4; ss renum R9 LA; 2002 No 28 s 22
Land partly owned by a company or trustee
s 22DBins 2002 No 28 s 23
Payment of land tax
s 22Eins 1986 No 89 s 14
am 1988 No 63 s 14; 1989 No 38 sch 1; 1989 No 10 s 12; 1992 No 55 s 10; 1994 No 101 sch; 1995 No 12 s 16; ss renum R9 LA
Land not previously valued
s 22EAins 1988 No 63 s 15
am 1990 No 3 s 7; 1995 No 12 s 17
Penalty tax
s 22EBins 1991 No 55 s 7
Refund or remission of penalty tax
s 22ECins 1991 No 55 s 7
Power to enter business premises
div 4.1A hdg         (prev pt 4 div 1A hdg) ins 1999 No 3 s 9
renum R7 LA
Definitions for div 4.1A
s 22EDins 1999 No 3 s 9
Authorised officers
s 22EEins 1999 No 3 s 9
Identity cards
s 22EFins 1999 No 3 s 9
am 2001 No 44 amdt 1.3558, amdt 1.3559
Power of entry
s 22EGins 1999 No 3 s 9
Restriction on power of entry to partly residential premises
s 22EGAins 1999 No 3 s 9
Protection if authorised officer acts reasonably and in good faith
s 22EHins 1999 No 3 s 9
Enforcement
div 4.2 hdg(prev pt 4 div 2 hdg) ins 1986 No 89 s 14
renum R7 LA
Notice of land tax arrears
s 22Fins 1986 No 89 s 14
am 1990 No 3 s 7
sub 2001 No 44 amdt 1.3560
Recovery of land tax
s 22FAins 1989 No 10 s 13
om 1990 No 24 s 10
Remedies for nonpayment of land tax
s 22Gins 1986 No 89 s 14
am 1989 No 10 s 14 (as am by 1990 No 24 s 15); 1990 No 24 s 11; 1991 No 55 sch; 1994 No 101 sch; 2001 No 44 amdt 1.3561
Offences
div 4.3 hdg(prev pt 4 div 3 hdg) ins 1991 No 55 s 8
renum R7 LA
Definitions for div 4.3
s 22GAins 1991 No 55 s 8
Failure to provide information
s 22GBins 1991 No 55 s 8
am 1994 No 81 sch; 1999 No 3 s 10
False or misleading statements
s 22GCins 1991 No 55 s 8
am 1994 No 81 sch; 1999 No 3 s 11
om A2004-15 amdt 2.158
Avoiding land tax
s 22GDins 1991 No 55 s 8
am 1994 No 81 sch
Failing to comply with requirement of authorised officer
s 22GDA hdg        sub A2004-15 amdt 2.159
s 22GDAins 1999 No 3 s 12
am A2004-15 amdt 2.160; ss renum R16 LA (see A2004-15 amdt 2.161)
Offences in relation to identity cards
s 22GDBins 1999 No 3 s 12
Objections and review
div 4.4 hdg(prev pt 4 div 4 hdg) ins 1991 No 55 s 8
renum R7 LA
Objections
s 22GEins 1991 No 55 s 8
am 1992 No 55 s 11; 1995 No 12 s 18; 1999 No 3 s 13; 1999 No 43 s 6; 2001 No 44 amdt 1.3562, amdt 1.3563; ss and pars renum R9 LA; 2002 No 28 s 24, s 25
Review of decisions
s 22GFins 1991 No 55 s 8
sub 1994 No 101 s 7
Notification of decision
s 22GHins 1991 No 55 s 8
am 1994 No 60 sch 1; 1994 No 101 s 8
Effect of pending objection or review
s 22GIins 1991 No 55 s 8
Certain parcels of land intended to be subdivided under Unit Titles Act
pt 4A hdgins 1999 No 3 s 14
Definitions for pt 4A
s 22GJins 1999 No 3 s 14
am 2001 No 17 amdt 2.13
Application by owner of eligible parcel of land
s 22GKins 1999 No 3 s 14
am 1999 No 43 s 7; 2001 No 44 amdts 1.3564-1.3567
Determination of percentages of non-residential and residential components of intended development
s 22GLins 1999 No 3 s 14
Imposition and assessment of rates—certain qualifying parcels of land
s 22GM hdgsub A2002-48 s 26
s 22GMins 1999 No 3 s 14
am 1999 No 43 s 8; 2000 No 26 s 5; 2001 No 39 s 9; 2002 No 16 ss 6-8; A2002-48 s 27, s 28; A2003-28 s 6
Certain parcels of land in city area—interim rating system 2002-2003
s 22GMAins 2002 No 16 s 9
exp 1 July 2003 (s 22GMA (5))
Imposition and assessment of land tax
s 22GNins 1999 No 3 s 14
am 2002 No 16 s 10, s 11
When pt 4 begins, and ceases, to apply to parcel of land
s 22GOins 1999 No 3 s 14
am 2001 No 17 amdt 2.14
Transfer of lease
s 22GPins 1999 No 3 s 14
Reassessment—completion of development
s 22GQins 1999 No 3 s 14
Reassessment—noncompletion of development
s 22GRins 1999 No 3 s 14
Assessment under pt 4A in relation to period replaces previous assessment in relation to that period
s 22GSins 1999 No 3 s 14
Refund or credit for certain excess payments
s 22GTins 1999 No 3 s 14
Assessment of rates or of land tax
s 22GUins 1999 No 3 s 14
Objections
s 22GVins 1999 No 3 s 14
am 1999 No 43 s 9; 2001 No 44 amdt 1.3568, amdt 1.3569
Review of determination or decision
s 22GWins 1999 No 3 s 14
Offence—false or misleading statement
s 22GXins 1999 No 3 s 14
om A2004-15 amdt 2.162
Miscellaneous
pt 5 hdgins 1986 No 89 s 14
References to owner of land
s 22Hins 1988 No 63 s 16
Delegation
s 22HAins 1999 No 3 s 15
Notice of transfer
s 23am 1931 No 5 sch; 1986 No 89 s 15; 1990 No 3 s 7
sub 1990 No 24 s 12
am 1993 No 90 sch; 1994 No 101 s 9; 1995 No 54 sch pt 1; 1998 No 54 sch; 2001 No 44 amdt 1.3570, amdt 1.3571; pars renum R9 LA; 2002 No 39 amdt 1.6
Joint owners, lessees and licensee
s 24am 1931 No 5 sch; 1974 No 29 sch; 1977 No 21 sch; 1986 No 89 s 16; 1989 No 38 sch 1; 1991 No 27 s 10; 1991 No 55 sch; 1994 No 101 sch; ss renum R9 LA
Unit subdivisions
s 24Ains 1986 No 89 s 17
am 1988 No 63 s 17; 1989 No 10 s 15; 1990 No 24 s 13; 1994 No 101 sch; 1995 No 12 s 19; 1997 No 33 s 9; 2001 No 17 amdt 2.15, amdt 2.16; ss renum R9 LA
sub A2003-59 s 4
Application of amendments of s 24A
s 25am 1931 No 5 sch (as am by 1930 No 5 as am by 1933 No 4); 1983 No 9 s 4; 1989 No 38 sch 1
om 1990 No 3 s 4
ins 2002 No 16 s 12
exp 1 July 2003 (s 25 (5))
ins A2003-59 s 5
exp 19 December 2004 (s 25 (3))
Service of notices
s 26am 1929 No 5 s 11
sub 1929 No 17 s 7
am 1986 No 89 s 18; 1989 No 38 sch 1; 1994 No 101 sch
Certificate that rate is not paid
s 27am 1931 No 5 sch (as am by 1930 No 5 as am by 1933 No 4)
om 1981 No 35 s 3
Exemption from rates or land tax
s 28am 1931 No 5 sch; 1986 No 89 s 19; 2001 No 44 amdt 1.3572-1.3574
Refund or remission of rates or land tax
s 28Ains 1929 No 5 s 12
am 1931 No 5 sch; 1970 No 47 s 10; 1971 No 38 s 4; 1986 No 89 s 20
Interest on refund
s 28Bins 1992 No 55 s 12
am 2001 No 44 amdt 1.3575, amdt 1.3576; 2002 No 7 s 11
Review of decision that land rateable
s 28Cins 1994 No 101 s 10
am 1999 No 43 s 10; 2001 No 44 amdt 1.3577, amdt 1.3578
Objections to determinations
s 29am 1931 No 5 sch
sub 1967 No 5 s 7
am 1983 No 9 s 4; 1989 No 38 sch 1; 1990 No 3 s 5; 1994 No 60 sch 1; 1994 No 101 sch; 1999 No 43 s 11; 2001 No 44 amdt 1.3579, amdt 1.3580; ss renum R9 LA
Review of interest decision
s 30sub 1929 No 5 s 13
am 1929 No 17 s 8
sub 1967 No 5 s 7; 1975 No 12 s 2
om 1977 No 21 s 5
ins 1994 No 101 s 11
am 1999 No 43 s 12; 2001 No 44 amdt 1.3581, amdt 1.3582; 2002 No 7 s 12
Administrative appeals tribunal
s 30Ains 1975 No 12 s 2
sub 1977 No 21 s 5 (as am by 1977 No 44)
am 1989 No 38 sch 1; 1990 No 3 s 7; 1994 No 60 sch 1
om 1994 No 101 s 11
Board to review Minister’s decision
s 30Bins 1975 No 12 s 2
om 1977 No 21 s 5
Procedure on appeal
s 30Cins 1975 No 12 s 2
om 1977 No 21 s 5
Decision of question
s 30Dins 1975 No 12 s 2
om 1977 No 21 s 5
Review of decisions
s 31ins 1929 No 5 s 13
am 1931 No 5 sch
sub 1967 No 5 s 7
om 1977 No 21 s 5
ins 1994 No 101 s 11
Notification of decisions
s 32am 1929 No 5 s 13
sub 1967 No 5 s 7
am 1974 No 29 s 9; 1975 No 12 s 3
om 1977 No 21 s 5
ins 1994 No 101 s 11
Contents of notice
s 32Ains 1994 No 101 s 11
Giving effect to tribunal’s decisions
s 33ins 1929 No 5 s 13
am 1929 No 12 s 2; 1929 No 17 s 9; 1931 No 5 sch (as am by 1930 No 5 as am by 1933 No 4)
sub 1967 No 5 s 7
am 1977 No 21 s 6; 1986 No 89 s 21; 1988 No 63 s 18; 1989 No 10 s 16
sub 1994 No 101 s 12
am 2001 No 54 amdt 2.6
Effect of pending objection, review or appeal
s 34ins 1929 No 5 s 13
am 1931 No 5 sch (as am by 1930 No 5 as am by 1933 No 4)
sub 1967 No 5 s 7
am 1977 No 21 s 7; 1983 No 9 s 4; 1986 No 89 s 22; 1988 No 63 s 19; 1989 No 38 sch 1; 1990 No 3 s 7
sub 1994 No 101 s 12
Reduction of amounts payable
s 34Ains 1994 No 101 s 12
Certificate of rates, land tax and other charges
s 34Bins A2002-48 s 29
Statement of amounts payable and payments made
s 34Cins A2002-48 s 29
Documentary evidence
s 35ins 1929 No 5 s 13
am 1929 No 17 s 10; 1931 No 5 sch
sub 1967 No 5 s 7
am 1981 No 35 s 4; 1983 No 9 s 4; 1986 No 89 s 23; 1988 No 63 s 20; 1989 No 38 sch 1; 1989 No 10 s 17
sub 1990 No 3 s 6
am 1991 No 55 sch
Determination of fees
s 36ins 1929 No 5 s 13
om 1967 No 5 s 7
ins 1999 No 43 s 13
sub 2001 No 44 amdt 1.3583
Refund of certain fees
s 37ins 1929 No 5 s 13
am 1929 No 17 s 11
om 1930 No 5 sch 1
ins 1999 No 43 s 13
Approved forms
s 38ins 1929 No 5 s 13
om 1967 No 5 s 7
ins 2001 No 44 amdt 1.3584
Regulation-making power
s 39ins 1929 No 5 s 13
am 1937 No 27 sch 2
om 1967 No 5 s 7
ins 2001 No 44 amdt 1.3584
Power of court to allow further evidence
s 40ins 1929 No 5 s 13
om 1967 No 5 s 7
Power of amendment
s 41ins 1929 No 5 s 13
om 1967 No 5 s 7
Appeal by case stated to High Court
s 42ins 1929 No 5 s 13
am 1937 No 27 sch 2
om 1967 No 5 s 7
Costs
s 43ins 1929 No 5 s 13
sub 1929 No 17 s 12
om 1967 No 5 s 7
Enforcement of order for payment of money
s 44ins 1929 No 5 s 13
am 1937 No 27 sch 2
om 1967 No 5 s 7
Rules
s 45ins 1929 No 5 s 13
am 1937 No 27 sch 2
om 1967 No 5 s 7
Pending an objection or appeal rates to be paid
s 46ins 1929 No 5 s 13
om 1967 No 5 s 7
Effect of alteration of determination or rates
s 47ins 1929 No 5 s 13
om 1967 No 5 s 7
Regulations
s 48ins 1929 No 5 s 13
am 1931 No 5 sch; 1989 No 38 sch 1
om 2001 No 44 amdt 1.3584
Transitional provision—certain determinations may be retrospective
s 49ins 1999 No 43 s 14
om R6 LRA
The schedules
hdg to the schs     om 1993 No 1 sch 1
The first schedule
sch 1am 1930 No 5 sch 1; 1931 No 5 sch (as am by 1930 No 5 as am by 1933 No 4)
om 1993 No 1 sch 1
The second schedule
sch 2am 1937 No 27 sch 2; 1959 No 21 sch 1; 1967 No 5 s 8; 1986 No 89 s 24
om 1990 No 24 s 14
Dictionary
dictins A2002-48 s 30
def average unimproved value ins 1997 No 33 s 4
reloc from s 4 A2002-48 s 9
def commercial land ins A2002-48 s 30
def commissioner ins A2002-48 s 30
def Commonwealth authority ins 1994 No 101 s 4
reloc from s 4 A2002-48 s 9
def Crown land am 1930 No 5 sch 1
reloc from s 4 A2002-48 s 9
def development lease ins 2002 No 28 s 11
reloc from s 4 A2002-48 s 9
def instalment day ins 1988 No 63 s 3
sub 1989 No 10 s 4; 1995 No 12 s 4
reloc from s 4 A2002-48 s 9
def lease ins 1967 No 5 s 2
sub 1994 No 101 s 4
reloc from s 4 A2002-48 s 9
def office ins 1989 No 38 sch 1
am 1994 No 38 sch 1 pt 68
reloc from s 4 A2002-48 s 9
def owner sub 1992 No 55 s 3; 1994 No 101 s 4
reloc from s 4 A2002-48 s 9
def parcel am 1986 No 2 s 3
reloc from s 4 A2002-48 s 9
def penalty tax ins 1991 No 55 s 3
reloc from s 4 A2002-48 s 9
def primary production ins A2002-48 s 30
def rates ins 1929 No 17 s 2
sub 1967 No 5 s 2
reloc from s 4 A2002-48 s 9
def relevant date ins 1988 No 63 s 3
reloc from s 4 A2002-48 s 9
def residential land ins A2002-48 s 30
def rural land ins A2002-48 s 30
def year ins A2002-48 s 30
Earlier republications
Some earlier republications were not numbered. The number in column 1 refers to the publication order.
Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register. A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1. Except for the footer, electronic and printed versions of an authorised republication are identical.

Republication No

Amendments to

Republication date

1 Act 1991 No 55 31 March 1992

2 Act 1993 No 44 31 August 1993

3 Act 1994 No 105 28 February 1995

4 Act 1996 No 29 30 November 1996

5 Act 1997 No 33 31 January 1998

6 Act 2000 No 31 1 August 2000

7 Act 2001 No 54 12 September 2001

8 Act 2001 No 54 11 October 2001

9 Act 2002 No 16 1 July 2002

10 Act 2002 No 16 16 July 2002

11 Act 2002 No 28 2 October 2002

12 Act 2002 No 39 11 October 2002

13 A2003-28 1 July 2003

14 A2003-28 2 July 2003

15 A2003-59 19 December 2003

16 A2004-15 9 April 2004

am = amended	ord = ordinance
amdt = amendment	orig = original
ch = chapter	par = paragraph/subparagraph
cl = clause	pres = present
def = definition	prev = previous
dict = dictionary	(prev...) = previously
disallowed = disallowed by the Legislative	pt = part
Assembly	r = rule/subrule
div = division	reg = regulation/subregulation
exp = expires/expired	renum = renumbered
Gaz = Gazette	reloc = relocated
hdg = heading	R[X] = Republication No
IA = Interpretation Act 1967	RI = reissue
ins = inserted/added	s = section/subsection
LA = Legislation Act 2001	sch = schedule
LR = legislation register	sdiv = subdivision
LRA = Legislation (Republication) Act 1996	sub = substituted
mod = modified/modification	SL = Subordinate Law
o = order	underlining = whole or part not commenced
om = omitted/repealed	or to be expired

Republication No	Amendments to	Republication date
1	Act 1991 No 55	31 March 1992
2	Act 1993 No 44	31 August 1993
3	Act 1994 No 105	28 February 1995
4	Act 1996 No 29	30 November 1996
5	Act 1997 No 33	31 January 1998
6	Act 2000 No 31	1 August 2000
7	Act 2001 No 54	12 September 2001
8	Act 2001 No 54	11 October 2001
9	Act 2002 No 16	1 July 2002
10	Act 2002 No 16	16 July 2002
11	Act 2002 No 28	2 October 2002
12	Act 2002 No 39	11 October 2002
13	A2003-28	1 July 2003
14	A2003-28	2 July 2003
15	A2003-59	19 December 2003
16	A2004-15	9 April 2004