Rates (Pensioner Rebate) Amendment Act 2016 (ACT)

Rates (Pensioner Rebate) Amendment Act 2016

A2016-41

An Act to amend the Rates Act 2004

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

1. Name of Act

   This Act is the Rates (Pensioner Rebate) Amendment Act 2016.

2. Commencement

   This Act commences on the day after its notification day.

   NoteThe naming and commencement provisions automatically commence on the notification day (see Legislation Act, s 75 (1)).

3. Legislation amended

   This Act amends the Rates Act 2004.

4. Section 63 heading

   substitute

5. Rebate of rates—eligible person since 30 June 1997

6. Section 63 (5)

   substitute

   (5)The amount of the rebate for a year is the lesser of—

   (a)the amount that the person received as a rebate under this section in the year before the rebate is claimed; and

   (b)the amount worked out as follows:

1. Rebate of rates—capped
   Section 64 (1)

   substitute

   (1)This section applies to an eligible person if—

   (a)section 63 does not apply to the person; or

   (b)section 63 applies to the person but the amount of the rebate to which the person is entitled under section 63 is less than or equal to the amount of the rebate cap under this section.

2. Application of further provisions—fire and emergency services levy
   Schedule 1, section 2.1A (1) (c)

   substitute

   (c)part 7 (Deferral and rebates) (other than section 63 (Rebate of rates—eligible person since 30 June 1997) and section 64 (Rebate of rates—capped));

3. Rebate of levy
   Schedule 1, section 3.2 (3)

   substitute

   (3)The amount of the FES rebate that a person is entitled to is worked out as follows:

1. Schedule 1, section 3.2 (5), new definition of FES rebate

   insert

   FES rebate means the fire and emergency services rebate determined under the Taxation Administration Act, section 139.

Endnotes

1. Presentation speech

   Presentation speech made in the Legislative Assembly on 7 June 2016.

2. Notification

   Notified under the Legislation Act on 17 August 2016.

3. Republications of amended laws

   For the latest republication of amended laws, see certify that the above is a true copy of the Rates (Pensioner Rebate) Amendment Bill 2016, which was passed by the Legislative Assembly on 2 August 2016.

   Clerk of the Legislative Assembly

   © Australian Capital Territory 2016