Australian Capital Territory Consolidated Acts

LAND TAX ACT 2004 - SECT 14

    (1)     This section applies in relation to a parcel of land that—

        (a)     is leased for residential purposes; and

        (b)     is rented by a tenant.

    (2)     A relevant person must tell the commissioner, in writing—

        (a)     that the parcel is rented; and

        (b)     when the rental began.

Note 1     If a form is approved under the Taxation Administration Act 1999 , s 139C, the form must be used.

Note 2     It is an offence to fail to notify the commissioner under this section (see Taxation Administration Act 1999 , s 67 (2)).

Note 3     It is also an offence to knowingly avoid paying, or disclosing a liability to pay, part or all of an amount of tax (see Taxation Administration Act 1999 , s 65 (1)).    

    (3)     The relevant person must tell the commissioner the information mentioned in subsection (2) not later than 30 days after—

        (a)     if there is a change of ownership of the parcel—the day the ownership changes; or

        (b)     in any other case—the day the rental begins.

    (4)     This section does not apply if the owner of the parcel of land is a corporation.

    (5)     In this section:

"relevant person" means—

        (a)     the owner of the parcel of land; or

        (b)     if the owner has authorised an agent to act on the owner's behalf in relation to the rental of the parcel—the agent.

Examples—agent

accountant, real estate agent, solicitor

Note     An 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).