Australian Capital Territory Consolidated Acts

LAND TAX ACT 2004 - NOTES

(see s 3)

Note 1     The Legislation Act contains definitions and other provisions relevant to this Act.

Note 2     For example, the Legislation Act, dict, pt 1 defines the following terms:

              •     ACAT

              •     calendar month

              •     commissioner for revenue

              •     corporation

              •     financial year

              •     function

              •     interest

              •     person

              •     quarter

              •     under.

"assessment notice", in relation to land tax, means a notice of assessment under the Taxation Administration Act, section 14 in relation to the land tax.

"commissioner "means the commissioner for revenue.

"land tax" includes—

        (a)     penalty tax; and

        (b)     the total of—

              (i)     the costs and expenses reasonably incurred by the Territory in attempting to recover the land tax; and

              (ii)     interest payable in relation to the land tax.

"lease" means a lease from the Commonwealth or the Territory, and includes an agreement with the Commonwealth or the Territory—

        (a)     for a lease of a parcel of land; or

        (b)     for the tenancy or occupation of a parcel of land.

"owner", of a parcel of land means—

        (a)     the registered proprietor of an interest in the parcel (other than an interest in a lease granted by a person other than the Territory or the Commonwealth); or

        (b)     if the registered proprietor has sold the interest to another person (the new owner) and the new owner is in possession of the parcel but not yet registered as the proprietor—the new owner; or

        (c)     a mortgagee in possession of the parcel; or

        (d)     a person holding the parcel under a sublease from the Territory, if the Territory holds the parcel under a lease from the Commonwealth.

"owners corporation"—see the Unit Titles (Management) Act 2011, dictionary.

"parcel" includes a part of a parcel of land that is separately held by an occupier, tenant, lessee or owner.

"primary production" means—

        (a)     production resulting directly from—

              (i)     cultivation of land; or

              (ii)     keeping animals for their sale, bodily produce or natural increase; or

              (iii)     fishing operations; or

              (iv)     forest operations; and

        (b)     the manufacture of dairy produce by the person who produced the raw material used in that manufacture.

"qualifying parcel of land", for division 4.2 (Certain proposed unit subdivisions)—see section 28.

"rateable land"—see the Rates Act 2004, section 8.

"rates"—see the Rates Act 2004, dictionary.

"rent", for part 2 (Imposition and payment of land tax)—see section 7.

"rented", for part 2 (Imposition and payment of land tax)—see section 8.

"residential land" means rateable land—

        (a)     leased for residential purposes only; or

        (b)     leased for residential purposes and other purposes but used for residential purposes only.

"rural land" means rateable land—

        (a)     leased for the purpose of primary production only; or

        (b)     leased for the purpose of primary production and other purposes but used mainly for primary production.

"Taxation Administration Act" means the Taxation Administration Act 1999.

"tenancy agreement", for part 2 (Imposition and payment of land tax)—see section 7.

"tenant", for part 2 (Imposition and payment of land tax)—see section 7.

"trustee", for part 2 (Imposition and payment of land tax)—see section 7.

"unit" means a unit under the Unit Titles Act, section 9.

"unit owner" means—

        (a)     the registered proprietor of the lease of a unit; or

        (b)     if the registered proprietor has sold the interest to another person (the new owner) and the new owner is in possession of the unit but not yet registered as the proprietor—the new owner.

"unit subdivision"—see the Rates Act 2004, dictionary.

"Unit Titles Act" means the Unit Titles Act 2001.

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

3     Legislation history

Land Tax Act 2004 A2004-4

notified LR 18 February 2004

s 1, s 2 commenced 18 February 2004 (LA s 75 (1))

remainder commenced 1 July 2004 (s 2)

as amended by

Statute Law Amendment Act 2005 A2005-20 sch 3 pt 3.32

notified LR 12 May 2005

s 1, s 2 taken to have commenced 8 March 2005 (LA s 75 (2))

sch 3 pt 3.32 commenced 2 June 2005 (s 2 (1))

Revenue Legislation Amendment Act 2005 A2005-29 pt 3

notified LR 28 June 2005

s 1, s 2 commenced 28 June 2005 (LA s 75 (1))

pt 3 commenced 29 June 2005 (s 2 (2))

Revenue Legislation Amendment Act 2006 A2006-19 pt 3

notified LR 17 May 2006

s 1, s 2 commenced 17 May 2006 (LA s 75 (1))

pt 3 commenced 18 May 2006 (s 2 (3))

Housing Assistance Act 2007 A2007-8 sch 1 pt 1.5

notified LR 10 May 2007

s 1, s 2 commenced 10 May 2007 (LA s 75 (1))

sch 1 pt 1.5 commenced 10 November 2007 (s 2 and LA s 79)

Land Tax (Interest and Penalty) Amendment Act 2007 A2007-20

notified LR 14 June 2007

s 1, s 2 commenced 14 June 2007 (LA s 75 (1))

remainder commenced 15 June 2007 (s 2)

Revenue Legislation Amendment Act 2007 A2007-21 pt 3

notified LR 19 June 2007

s 1, s 2 commenced 19 June 2007 (LA s 75 (1))

pt 3 commenced 20 June 2007 (s 2)

Revenue Legislation (Housing Affordability Initiatives) Amendment Act 2007 A2007-29 pt 3

notified LR 2 October 2007

s 1, s 2 commenced 2 October 2007 (LA s 75 (1))

pt 3 commenced 3 October 2007 (s 2)

Land Rent Act 2008 A2008-16 sch 1 pt 1.1

notified LR 30 June 2008

s 1, s 2 commenced 30 June 2008 (LA s 75 (1))

sch 1 pt 1.1 commenced 1 July 2008 (s 2 and CN2008-10)

ACT Civil and Administrative Tribunal Legislation Amendment Act 2008 (No 2) A2008-37 sch 1 pt 1.62

notified LR 4 September 2008

s 1, s 2 commenced 4 September 2008 (LA s 75 (1))

sch 1 pt 1.62 commenced 2 February 2009 (s 2 (1) and see ACT Civil and Administrative Tribunal Act 2008 A2008-35, s 2 (1) and CN2009-2)

Rates and Land Tax Legislation Amendment Act 2009 A2009-52 pt 2

notified LR 18 December 2009

s 1, s 2 commenced 18 December 2009 (LA s 75 (1))

pt 2 commenced 1 January 2010 (s 2)

Land Tax Amendment Act 2011 A2011-33

notified LR 1 September 2011

s 1, s 2 commenced 1 September 2011 (LA s 75 (1))

remainder commenced 2 September 2011 (s 2)

Unit Titles (Management) Act 2011 A2011-41 sch 5 pt 5.5

notified LR 3 November 2011

s 1, s 2 commenced 3 November 2011 (LA s 75 (1))

sch 5 pt 5.5 commenced 30 March 2012 (s 2 and CN2012-6)

4     Amendment history

Commencement
s 2     om LA s 89 (4)

Imposition of land tax
s 9     am A2005-29 s 11

Land exempted from s 9 generally
s 10     am A2007-29 s 14; pars renum R8 LA; A2007-8 amdt 1.11

Commissioner to be told if residential land rented
s 14     sub A2009-52 s 4

Commissioner to be told if residential land owned by an individual as trustee
s 14A     ins A2011-33 s 4

Multiple dwellings
s 15     am A2005-29 s 12

Land partly owned by corporation or trustee
s 16     am A2005-29 s 13

Payment of land tax
s 17     am A2007-21 s 9; ss renum R7 LA

Land tax for part of quarter
s 18     am A2005-29 s 14

Interest and penalty tax payable on land tax if no disclosure
s 19A     ins A2007-20 s 4

Sale of land for nonpayment of land tax
s 24     sub A2006-19 s 20
    am A2008-16 amdt 1.1, amdt 1.2

Application may relate to more than 1 parcel
s 25     am A2006-19 s 21

Unit subdivisions—land tax
s 27     am A2005-20 amdt 3.185

Imposition of land tax—qualifying parcels of land
s 30     am A2005-29 s 15

Interest on refund
s 37     am A2005-29 s 16

Review of decisions by ACAT
s 39     sub A2008-37 amdt 1.286

Certificate of land tax and other charges
s 41     am A2008-16 amdt 1.3

Transitional
pt 7 hdg     exp 1 July 2005 (s 57)

Meaning of repealed Act for pt 7
s 45     exp 1 July 2005 (s 57)

Special provision for period to 30 June 1987
s 46     exp 1 July 2005 (s 57)

Meaning of assessment
s 47     exp 1 July 2005 (s 57)

Land tax payable under repealed Act
s 48     exp 1 July 2005 (s 57)

Land to which repealed Act, pt 4A applied
s 49     exp 1 July 2005 (s 57)

Right to object if no objection lodged
s 50     exp 1 July 2005 (s 57)

Objections lodged under repealed Act
s 51     exp 1 July 2005 (s 57)

Applications for review if no application lodged
s 52     exp 1 July 2005 (s 57)

Application for review if application lodged
s 53     exp 1 July 2005 (s 57)

Notice of land tax in arrears
s 54     exp 1 July 2005 (s 57)

Statements under s 42
s 55     exp 1 July 2005 (s 57)

Modification of pt 7's operation
s 56     exp 1 July 2005 (s 57)

Expiry of pt 7
s 57     exp 1 July 2005 (s 57)

Dictionary
dict     am A2008-37 amdt 1.287
    def owner am A2009-52 s 5, pars renum R12 LA
    def owners corporation sub A2011-41 amdt 5.9
    def unit owner sub A2009-52 s 6

5     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 1 July 2004	1 July 2004– 1 June 2005	not amended	new Act
R2 2 June 2005	2 June 2005– 28 June 2005	A2005-20	amendments by A2005-20
R3 29 June 2005	29 June 2005– 1 July 2005	A2005-29	amendments by A2005-29
R4 2 July 2005	2 July 2005– 17 May 2006	A2005-29	commenced expiry
R5 18 May 2006	18 May 2006– 14 June 2007	A2006-19	amendments by A2006-19
R6 15 June 2007	15 June 2007– 19 June 2007	A2007-20	amendments by A2007-20
R7 20 June 2007	20 June 2007– 2 Oct 2007	A2007-21	amendments by A2007-21
R8 3 Oct 2007	3 Oct 2007– 9 Nov 2007	A2007-29	amendments by A2007-29
R9 10 Nov 2007	10 Nov 2007– 30 June 2008	A2007-29	amendments by A2007-8
R10 1 July 2008	1 July 2008– 1 Feb 2009	A2008-16	amendments by A2008-16
R11 2 Feb 2009	2 Feb 2009– 31 Dec 2009	A2008-37	amendments by A2008-37
R12* 1 Jan 2010	1 Jan 2010– 1 Sept 2011	A2009-52	amendments by A2009-52
R13 2 Sept 2011	2 Sept 2011– 29 Mar 2012	A2011-33	amendments by A2011-33

© Australian Capital Territory 2012

Australian Capital Territory

A2004-4

Republication No 14

Effective: 30 March 2012

Republication date: 30 March 2012

Last amendment made by A2011-41





Unauthorised version prepared by ACT Parliamentary Counsel's Office
About this republication

The republished law

This is a republication of the Land Tax Act 2004

(including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on 30 March 2012

. It also includes any commencement, amendment, repeal or expiry affecting this republished law to 30 March 2012

.

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 www.legislation.act.gov.au):

              • 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 (www.legislation.act.gov.au). 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 $110 for an individual and $550 for a corporation (see Legislation Act 2001, s 133).

Australian Capital Territory

Land Tax Act 2004

Endnotes43

Land Tax Act 2004