Australian Capital Territory Consolidated Acts

LAND TAX ACT 2004

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

   1.      Name of Act  
   3.      Dictionary  
   4.      Notes  
   5.      Offences against Act—application of Criminal Code etc  

   PART 2--IMPOSITION AND PAYMENT OF LAND TAX

   6.      Pt 2 subject to pt 4  
   7.      Definitions for pt 2  
   8.      When is something rented for pt 2?  
   9.      Imposition of land tax  
   10.     Land exempted from s 9 generally  
   11.     Land exempted from land tax  
   12.     Application for compassionate case exemption  
   13.     Decision on compassionate application  
   14.     Commissioner to be told if residential land rented  
   14A.    Commissioner to be told if residential land owned by an individual as  
   15.     Multiple dwellings  
   16.     Land partly owned by corporation or trustee  
   17.     Payment of land tax  
   18.     Land tax for part of quarter  

   PART 3--ENFORCEMENT

   19.     Interest payable on overdue land tax  
   19A.    Interest and penalty tax payable on land tax if no disclosure  
   20.     Charge of land tax on rateable land  
   21.     Notice of land tax in arrears  
   22.     Unoccupied land—letting for unpaid land tax  
   23.     Entitlement to possession of land held by commissioner  
   24.     Sale of land for nonpayment of land tax  
   25.     Application may relate to more than 1 parcel  

   PART 4--UNIT SUBDIVISIONS

           Division 4.1--Application of Act to unit subdivisions

   26.     Unit subdivisions  
   27.     Unit subdivisions—land tax  

           Division 4.2--Certain proposed unit subdivisions

   28.     Meaning of qualifying parcel of land for div 4.2  
   29.     When div 4.2 applies to parcel of land  
   30.     Imposition of land tax—qualifying parcels of land  
   31.     End of application of div 4.2  
   32.     Reassessment—completion of development  
   33.     Reassessment—noncompletion of development  

   PART 5--EXEMPTIONS, REMISSIONS AND CERTAIN INTEREST PAYMENTS

   34.     Exemption from land tax  
   35.     Remission of land tax  
   36.     Remission of interest  
   37.     Interest on refund  

   PART 6--MISCELLANEOUS

   38.     Objections  
   39.     Review of decisions by ACAT  
   40.     Working out amounts with fractions for Act  
   41.     Certificate of land tax and other charges  
   42.     Statement of amounts payable and payments made  
   43.     Determination of fees  
   44.     Regulation-making power  
           DICTIONARY
           ENDNOTES