Rates and Land Tax Amendment Act 2000 (No 2) (ACT)

AUSTRALIAN CAPITAL TERRITORY

Rates and Land Tax

Amendment Act 2000 (No 2)

No 31 of 2000

An Act to amend the Rates and Land Tax Act 1926

[Notified in ACT Gazette S33: 6 July 2000]

The Legislative Assembly for the Australian Capital Territory enacts as follows:

1. Name of Act

   This Act is the Rates and Land Tax Amendment Act 2000 (No 2).

2. Commencement

   This Act commences, or is taken to have commenced, on 1 July 2000.

3. Act amended

   This Act amends the Rates and Land Tax Act 1926.

4. Multiple dwellings

   Section 22DA is amended—

(a)by omitting paragraph (1) (b) and substituting the following paragraph:

“(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—

AUVis the average unimproved value of the parcel of land;

FAis the floor area of the rented dwelling;

TFA is the total floor area of all dwellings on the parcel of land.”; and

(b)by inserting after subsection (1) the following subsection:

“(1A)  For paragraph (1) (b), the commissioner may ask the owner to give the commissioner information about any dwelling on the parcel of land.”; and

(c)by omitting subsection (2) and substituting the following subsection:

“(2)  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.”.

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Endnote

Act amended

1. Republished as in force on 31 January 1998.  See also Acts 1998 Nos 13 and 54; 1999 Nos 3 and 5.

[Presentation speech made in Assembly on 11 May 2000]

©  Australian Capital Territory 2000