Revenue Legislation Amendment Act 2004 (ACT)

Revenue Legislation Amendment Act 2004

A2004-36

Contents

Page

Part 1Preliminary

1. Name of Act  2

2. Commencement  2

Part 2Rates Act 2004

1. Legislation amended—pt 2  3

2. Section 12 heading  3

3. New section 12 (3)  3

Part 3Taxation Administration Act 1999

1. Legislation amended—pt 3  4

2. Section 97 heading  4

Revenue Legislation Amendment Act 2004

A2004-36

An Act to amend the Rates Act 2004 and the Taxation Administration Act 1999

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

Part 1Preliminary

1. Name of Act

   This Act is the Revenue Legislation Amendment Act 2004.

2. Commencement

   This Act commences on 1 July 2004.

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

Part 2Rates Act 2004

1. Legislation amended—pt 2

   This part amends the Rates Act 2004.

2. Section 12 heading

   substitute

3. Recording, notification and publication of determinations

4. New section 12 (3)

   insert

   (3)As soon as practicable after each annual redetermination under section 10 of the unimproved values of parcels of rateable land, the commissioner must arrange for the unimproved values to be available to the public.

   Example

   To make the unimproved values available to the public, the commissioner might make copies of a schedule of the unimproved values available at ACT government shopfronts.

   NoteAn example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).

Part 3Taxation Administration Act 1999

1. Legislation amended—pt 3

   This part amends the Taxation Administration Act 1999.

2. Section 97 heading

   substitute

3. Other permitted disclosures

Endnotes

1. Presentation speech

   Presentation speech made in the Legislative Assembly on 22 June 2004.

2. Notification

   Notified under the Legislation Act on 30 June 2004.

3. Republications of amended laws

   For the latest republication of amended laws, see certify that the above is a true copy of the Revenue Legislation Amendment Bill 2004, which originated in the Legislative Assembly as the Revenue Legislation Amendment Bill 2004 (No 2) and was passed by the Assembly on 30 June 2004 a.m.

   Clerk of the Legislative Assembly

   © Australian Capital Territory 2004