Taxation (Government Business Enterprises) Regulation 2003 (ACT)

Taxation (Government Business Enterprises) Regulation 2003   

SL2003-10

made under the

Taxation (Government Business Enterprises) Act 2003

Republication No 24

Effective:  30 March 2021

Republication date: 30 March 2021

Last amendment made by SL2021‑3

About this republication

The republished law

This is a republication of the Taxation (Government Business Enterprises) Regulation 2003, made under the Taxation (Government Business Enterprises) Act 2003 (including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on 30 March 2021.  It also includes any commencement, amendment, repeal or expiry affecting this republished law to 30 March 2021. 

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, the symbol  U  appears immediately before the provision heading.  Any uncommenced amendments that affect this republished law are accessible on the ACT legislation register ( For more information, see the home page for this law on the register.

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 the Legislation Act 2001, section 95.

Penalties

At the republication date, the value of a penalty unit for an offence against this law is $160 for an individual and $810 for a corporation (see Legislation Act 2001, s 133).

Taxation (Government Business Enterprises) Regulation 2003

made under the

Taxation (Government Business Enterprises) Act 2003

Contents

Page

1            Name of regulation  2

3            Territory entities subject to national tax equivalent regime—Act, s 6          2

4            Territory entities subject to taxes and charges generally—Act, s 9            2

Endnotes

1            About the endnotes  4

2            Abbreviation key  4

3            Legislation history  5

4            Amendment history  9

5            Earlier republications  10

Taxation (Government Business Enterprises) Regulation 2003

made under the

Taxation (Government Business Enterprises) Act 2003

1. Name of regulation

   This regulation is the Taxation (Government Business Enterprises) Regulation 2003.

2. Territory entities subject to national tax equivalent regime—Act, s 6

   The following Territory entities are prescribed:

   ·      Capital Linen Service ABN 42 699 486 276

   ·      City Renewal Authority ABN 40 746 096 162

   ·      Icon Distribution Investments Limited ACN 073 025 224

   ·      Icon Retail Investments Limited ACN 074 371 207

   ·      Icon Water Limited ACN 069 381 960

   ·      Suburban Land Agency ABN 27 105 505 367

   ·      Transport Canberra Operations ABN 94 620 822 846.

3. Territory entities subject to taxes and charges generally—Act, s 9

   The following Territory entities are prescribed:

   ·      ACT Property Group ABN 92 548 663 534

   ·      Capital Linen Service ABN 42 699 486 276

   ·      Cemeteries and Crematoria Authority ABN 82 731 651 507

   ·      CIT Solutions Pty Limited ACN 008 645 823

   ·      City Renewal Authority ABN 40 746 096 162

   ·      Cultural Facilities Corporation ABN 88 187 240 846

   ·      Events ACT, Chief Minister, Treasury and Economic Development Directorate

   ·      Icon Distribution Investments Limited ACN 073 025 224

   ·      Icon Retail Investments Limited ACN 074 371 207

   ·      Icon Water Limited ACN 069 381 960

   ·      Suburban Land Agency ABN 27 105 505 367

   ·      Transport Canberra Operations ABN 94 620 822 846

   ·      Venues Canberra, Chief Minister, Treasury and Economic Development Directorate

   ·      Yarralumla Nursery ACT Government ABN 79 147 985 289.

Endnotes

1. 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 are not included in the republished law.  The details of these laws are underlined in the legislation history.  Uncommenced expiries are underlined in the legislation history and amendment history.

   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.

2. Abbreviation key

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

1. Legislation history

   This regulation was originally the Taxation (Government Business Enterprises) Regulations 2003.  It was renamed under the Legislation Act 2001.

   Taxation (Government Business Enterprises) Regulation 2003 SL2003‑10

   notified LR 16 April 2003
   s 1, s 2 taken to have commenced 1 July 2002 (LA s 75 (2))
   remainder taken to have commenced 1 July 2002 (s 2)

   as amended by

   Planning and Land Legislation Amendment Act 2003 A2003-30 sch 1 pt 1.5

   notified LR 30 June 2003
   s 1, s 2 commenced 30 June 2003 (LA s 75 (1))
   sch 1 pt 1.5 commenced 1 July 2003 (s 2 and see Planning and Land Act 2002 A2002-55, s 2)

   Statute Law Amendment Act 2003 (No 2) A2003-56 sch 3 pt 3.28

   notified LR 5 December 2003
   s 1, s 2 commenced 5 December 2003 (LA s 75 (1))
   sch 3 pt 3.28 commenced 19 December 2003 (s 2)

   Taxation (Government Business Enterprises) Amendment Regulations 2004 (No 1) SL2004-1

   notified LR 6 January 2004
   s 1, s 2 commenced 6 January 2004 (LA s 75 (1))
   remainder commenced 7 January 2004 (s 2)

   Taxation (Government Business Enterprises) Amendment Regulations 2004 (No 2) SL2004-13

   notified LR 4 May 2004
   s 1, s 2 commenced 4 May 2004 (LA s 75 (1))
   remainder commenced 5 May 2004 (s 2)

   Territory Owned Corporations Amendment Act 2004 (No 2) A2004-74 s 5, s 6

   notified LR 15 December 2004
   s 1, s 2 commenced 15 December 2004 (LA s 75 (1))
   s 5, s 6 commenced 14 January 2005 (s 2 and CN2005-1)

   Insurance Authority Act 2005 A2005-24 s 23

   notified LR 11 May 2005
   s 1, s 2 commenced 11 May 2005 (LA s 75 (1))
   s 23 commenced 12 May 2005 (s 2)

   Hotel School (Repeal) Act 2005 A2005-45 s 14

   notified LR 2 September 2005
   s 1, s 2 commenced 2 September 2005 (LA s 75 (1))
   s 14 commenced 31 October 2005 (s 2 and CN2005-20)

   Taxation (Government Business Enterprises) Amendment Regulation 2006 (No 1) SL2006-21

   notified LR 29 May 2006
   s 1, s 2 taken to have commenced 1 November 2005 (LA s 75 (2))
   remainder taken to have commenced 1 November 2005 (s 2)

   Taxation (Government Business Enterprises) Amendment Regulation 2006 (No 2) SL2006-36

   notified LR 29 June 2006
   s 1, s 2 commenced 29 June 2006 (LA s 75 (1))
   remainder commenced 1 July 2006 (s 2)

   Territory-owned Corporations Amendment Act 2006 A2006-59 s 5 (as am by A2007‑42 s 4)

   notified LR 20 December 2006
   s 1, s 2 commenced 20 December 2006 (LA s 75 (1))
   s 5 commenced 12 December 2010 (s 2 (2) (b) (as am by A2007‑42 s 4) and see SL2008‑49 s 3 (as am by SL2009‑53 s 4))

   Taxation (Government Business Enterprises) Amendment Regulation 2007 (No 1) SL2007-9

   notified LR 3 May 2007
   s 1, s 2 commenced 3 May 2007 (LA s 75 (1))

   remainder commenced 4 May 2007 (s 2)

   Territory-owned Corporations Amendment Act 2007 A2007-42

   notified LR 12 December 2007
   s 1, s 2 commenced 12 December 2007 (LA s 75 (1))
   remainder commenced 13 December 2007 (s 2)

   NoteThis Act only amends the Territory-owned Corporations Amendment Act 2006 A2006-59.

   ACT Teacher Quality Institute Act 2010 A2010-55 sch 2 pt 2.2

   notified LR 20 December 2010
   s 1, s 2 commenced 20 December 2010 (LA s 75 (1))
   sch 2 pt 2.2 commenced 1 January 2011 (s 2 and CN2010-18)

   Administrative (One ACT Public Service Miscellaneous Amendments) Act 2011 A2011-22 sch 1 pt 1.147

   notified LR 30 June 2011
   s 1, s 2 commenced 30 June 2011 (LA s 75 (1))

   sch 1 pt 1.147 commenced 1 July 2011 (s 2 (1))

   Taxation (Government Business Enterprises) Amendment Regulation 2012 (No 1) SL2012-8

   notified LR 8 March 2012
   s 1, s 2 taken to have commenced 1 July 2011 (LA s 75 (1))

   remainder taken to have commenced 1 July 2011 (s 2)

   Territory-owned Corporations Amendment Act 2014 A2014-9 s 7

   notified LR 15 April 2014
   s 1, s 2 commenced 15 April 2014 (LA s 75 (1))
   s 7 commenced 15 April 2015 (s 2)

   Exhibition Park Corporation Repeal Act 2014 A2014-54 sch 1 pt 1.3

   notified LR 3 December 2014
   s 1, s 2 commenced 3 December 2014 (LA s 75 (1))

   sch 1 pt 1.3 commenced 1 January 2015 (s 2 (3))

   Statute Law Amendment Act 2015 A2015‑15 sch 3 pt 3.54

   notified LR 27 May 2015
   s 1, s 2 commenced 27 May 2015 (LA s 75 (1))

   sch 3 pt 3.54 commenced 10 June 2015 (s 2)

   Taxation (Government Business Enterprises) Amendment Regulation 2021 (No 1) SL2021-3

   notified LR 29 March 2021
   s 1, s 2 commenced 29 March 2021 (LA s 75 (1))

   remainder commenced 30 March 2021 (s 2)

2. Amendment history

   Name of regulation

   s 1am R7 LA

   Commencement

   s 2om LA s 89 (4)

   Territory entities subject to national tax equivalent regime—Act, s 6

   s 3am SL2004‑1 s 4; SL2004‑13 s 4; A2004‑74 s 5; SL2006‑36 s 4, s 5; SL2007‑9 s 4; A2006‑59 s 5; A2014‑9 s 7; A2015‑15 amdt 3.219

   sub SL2021‑3 s 4

   Territory entities subject to taxes and charges generally—Act, s 9

   s 4am A2003‑30 amdt 1.14; A2003‑56 amdt 3.278; SL2004‑1 s 5; SL2004‑13 s 5, s 6; A2004‑74 s 6; A2005‑24 s 23; A2005‑45 s 14; SL2006‑21 s 4; SL2006‑36 s 6

   sub SL2007‑9 s 5

   am A2006‑59 s 5; A2010‑55 amdt 2.2; A2011‑22 amdt 1.416; SL2012‑8 s 4; A2014‑54 amdt 1.4; A2014‑9 s 7; A2015‑15 amdt 3.220

   sub SL2021‑3 s 4

   Application of regulation 4

   s 5exp 27 September 2003 (s 5 (2))

1. 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.  Electronic and printed versions of an authorised republication are identical.

Republication No and date	Effective	Last amendment made by	Republication for
R1 16 Apr 2003	1 July 2002– 30 June 2003	not amended	new regulation
R2 1 July 2003	1 July 2003– 26 Sept 2003	A2003‑30	amendments by A2003‑30
R3 27 Sept 2003	27 Sept 2003– 18 Dec 2003	A2003‑30	commenced expiry
R4 19 Dec 2003	19 Dec 2003– 6 Jan 2004	A2003‑56	amendments by A2003‑56
R5 7 Jan 2004	7 Jan 2004– 4 May 2004	SL2004‑1	amendments by SL2004‑1
R6 5 May 2004	5 May 2004– 2 Nov 2004	SL2004‑13	amendments by SL2004‑13
R7 3 Nov 2004	3 Nov 2004– 13 Jan 2005	SL2004‑13	editorial amendments under Legislation Act
R8 14 Jan 2005	14 Jan 2005– 11 May 2005	A2004‑74	amendments by A2004‑74
R9 12 May 2005	12 May 2005– 30 Oct 2005	A2005‑24	amendments by A2005‑24
R10 31 Oct 2005	31 Oct 2005– 31 Oct 2005	A2005‑45	amendments by A2005‑45
R11 29 May 2006	1 Nov 2005– 30 June 2006	SL2006‑21	retrospective amendments by SL2006‑21
R12 1 July 2006	1 July 2006– 3 May 2007	SL2006‑36	amendments by SL2006‑36
R13 4 May 2007	4 May 2007– 12 Dec 2007	SL2007‑9	amendments by SL2007‑9
R14 13 Dec 2007	13 Dec 2007– 18 June 2008	A2007‑42	updated endnotes as amended by A2007‑42
R15 19 June 2008	19 June 2008– 10 Dec 2008	A2007‑42	commencement date of A2006‑59 prescribed by SL2008‑24
R16 11 Dec 2008	11 Dec 2008– 10 Dec 2009	A2007‑42	commencement date of A2006‑59 prescribed by SL2008‑24
R17 11 Dec 2009	11 Dec 2009– 11 Dec 2010	A2007‑42	commencement date of A2006‑59 prescribed by SL2008‑49 as amended by SL2009‑53
R18 12 Dec 2010	12 Dec 2010– 31 Dec 2010	A2007‑42	amendments by A2006‑59 as amended by A2007‑42
R19* 1 Jan 2011	1 Jan 2011– 30 June 2011	A2010‑55	amendments by A2010‑55
R20 1 July 2011	1 July 2011– 31 Dec 2014	A2011‑22	amendments by A2011‑22 does not include retrospective amendments by SL2012‑8
R20 (RI) 8 Mar 2012	1 July 2011– 31 Dec 2014	A2011‑22	amendments by A2011‑22 reissue for retrospective amendments by SL2012‑8
R21 1 Jan 2015	1 Jan 2015– 14 Apr 2015	A2014‑54	amendments by A2014‑54
R22 15 Apr 2015	15 Apr 2015– 9 June 2015	A2014‑54	amendments by A2014-9
R23 10 June 2015	10 June 2015– 29 Mar 2021	A2015‑15	amendments by A2015‑15

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