Revenue Legislation Amendment Act 2010 (ACT)

Revenue Legislation Amendment Act 2010

A2010-1

Contents

Page

Part 1Preliminary

1. Name of Act  2

2. Commencement  2

Part 2First Home Owner Grant Act 2000

1. Legislation amended—pt 2  3

2. Criterion 5—Residence requirements

   
   

   Section 12 (4)  3

3. Applications for review

   
   

   Section 31  3

Part 3Taxation Administration Act 1999

1. Legislation amended—pt 3  4

2. New section 19A  4

Revenue Legislation Amendment Act 2010

A2010-1

An Act to amend the First Home Owner Grant Act 2000 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 2010.

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)).

Part 2First Home Owner Grant Act 2000

1. Legislation amended—pt 2

   This part amends the First Home Owner Grant Act 2000.

2. Criterion 5—Residence requirements
   Section 12 (4)

   substitute

   (4)The commissioner may give an approval or exemption under this section within 18 months after completion of the eligible transaction to which the application relates.

   (5)If an application is made by joint applicants and at least 1 (but not all) of the applicants complies with the residence requirements, the non-complying applicant or applicants are exempted from compliance with the residence requirements.

3. Applications for review
   Section 31

   omit

   a reviewable decision

   substitute

   a decision of the commissioner under section 29

Part 3Taxation Administration Act 1999

1. Legislation amended—pt 3

   This part amends the Taxation Administration Act 1999.

2. New section 19A

   insert

19AApplication for refund

(1)If a taxpayer claims to be entitled to a refund of tax paid under a tax law, the taxpayer may apply to the commissioner for a refund.

NoteIf a form is approved under s 139C for this provision, the form must be used.

(2)The application must be made within 5 years after the tax was paid.

(3)This section does not affect the operation of any other provision of a tax law that authorises or requires a refund of tax paid.

Endnotes

1. Presentation speech

   Presentation speech made in the Legislative Assembly on 12 November 2009.

2. Notification

   Notified under the Legislation Act on 16 February 2010.

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 2010, which originated in the Legislative Assembly as the Revenue Legislation Amendment Bill 2009 and was passed by the Assembly on 9 February 2010.

   Acting Clerk of the Legislative Assembly

   © Australian Capital Territory 2010