Australian Capital Territory Consolidated Acts

RATES ACT 2004 - NOTES

Dictionary

(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

              •     calendar year

              •     civil partner

              •     commissioner for revenue

              •     contravene

              •     financial year

              •     function

              •     home address

              •     person

              •     public employee

              •     registrar-general

              •     under.

"annual redetermination", of a parcel of land, means a redetermination of the unimproved value of the parcel under section 10.

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

"average unimproved value", of a parcel of land for a particular year, means the following:

        (a)     if the parcel has not been rateable previously—the unimproved value of the parcel;

        (b)     if the parcel has been rateable for less than 3 years—the average unimproved value of the parcel over those years;

        (c)     in any other case—the average unimproved value of the parcel over the 3 years immediately before the particular year.

"commercial land" means rateable land that is not residential land or rural land.

"commissioner "means the commissioner for revenue.

"Commonwealth land" means land that is the property of the Commonwealth.

"deferral determination", for part 7 (Deferral and rebates)—see section 45.

"determination", of the unimproved value of a parcel of land, includes redetermination of the unimproved value.

"development lease", of land, means a lease for the development of the land by the lessee, or at the lessee's expense, by clearing, filling, grading, draining, levelling or excavating the land to make it suitable for subdivision into parcels of land to be leased.

"domestic relationship", for part 7 (Deferral and rebates)—see section 45.

"eligible parcel of land", for division 5.2 (Certain proposed unit subdivisions)—see section 30.

"eligible person", for part 7 (Deferral and rebates)—see section 45.

"land tax"—see the Land Tax Act 2004, dictionary.

"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.

"liability for rates", for division 7.3 (Rebate of rates)—see section 60.

"owner", of a parcel of land, means—

        (a)     except for part 7—

              (i)     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

              (ii)     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

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

              (iv)     a person holding the parcel of land under a sublease from the Territory, if the Territory holds the parcel under lease from the Commonwealth; and

        (b)     for part 7 (Deferral and rebates)—see section 45.

"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.

"partner", for part 7 (Deferral and rebates)—see section 45.

"partnership", for part 7 (Deferral and rebates)—see section 45.

"pensioner", for part 7 (Deferral and rebates)—see section 45.

"payment date"—see section 17.

"primary production" means—

        (a)     production resulting directly from—

              (i)     cultivation of land; or

              (ii)     keeping animals for their sale, their 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 development application", for division 5.2 (Certain proposed unit subdivisions)—see section 30.

"qualifying development determination", for division 5.2 (Certain proposed unit subdivisions)—see section 30.

"qualifying parcel of land", for division 5.2 (Certain proposed unit subdivisions)—see section 30.

"rateable land"—see section 8.

"rates" includes the total of—

        (a)     costs and expenses reasonably incurred by the commissioner in attempting to recover the rates; and

        (b)     interest payable in relation to the rates.

"rebate", for part 7 (Deferral and rebates)—see section 45.

"relevant date", for a parcel of land, means a date when a determination of the unimproved value of the parcel is or is to be made.

"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.

"special disability trust", for part 7 (Deferral and rebates)—see the Social Security Act 1991, (Cwlth), section 1209L.

"special rate pensioner", for part 7 (Deferral and rebates)—see section 45.

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

"unimproved value"—see section 6.

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

"unit entitlement"—see the Unit Titles Act, section 8.

"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.

"units plan" means a units plan under the Unit Titles Act 2001, section 7.

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

"variation", of a lease, for division 5.2 (Certain proposed unit subdivisions)—see section 30.

"year" means a financial year.

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

Rates Act 2004 A2004-3

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

Revenue Legislation Amendment Act 2004 A2004-36 pt 2

notified LR 30 June 2004

s 1, s 2 commenced 30 June 2004 (LA s 75 (1))

pt 2 commenced 1 July 2004 (s 2)

Statute Law Amendment Act 2005 A2005-20 sch 3 pt 3.48

notified LR 12 May 2005

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

sch 3 pt 3.48 commenced 2 June 2005 (s 2 (1))

Rates Amendment Act 2005 A2005-23

notified LR 11 May 2005
s 1, s 2 commenced 11 May 2005 (LA s 75 (1))
remainder commenced 1 July 2005 (s 2)

Revenue Legislation Amendment Act 2005 A2005-29 pt 5

notified LR 28 June 2005

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

pt 5 commenced 29 June 2005 (s 2 (2))

Revenue Legislation Amendment Act 2006 A2006-19 pt 5

notified LR 17 May 2006

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

pt 5 commenced 18 May 2006 (s 2 (3))

Civil Unions Act 2006 A2006-22 sch 1 pt 1.26

notified LR 19 May 2006

s 1, s 2 commenced 19 May 2006 (LA s 75 (1))

sch 1 pt 1.26 never commenced

Note     Act repealed by disallowance 14 June 2006 (see Cwlth Gaz 2006 No S93)

Rates Amendment Act 2006 A2006-29

notified LR 15 June 2006

s 1, s 2 commenced 15 June 2006 (LA s 75 (1))

remainder commenced 1 July 2006 (s 2)

Rates Amendment Act 2007 A2007-2

notified LR 20 March 2007

s 1, s 2 commenced 20 March 2007 (LA s 75 (1))

remainder commenced 1 July 2007 (s 2 and CN2007-4)

Statute Law Amendment Act 2007 A2007-3 sch 3 pt 3.83

notified LR 22 March 2007

s 1, s 2 taken to have commenced 1 July 2006 (LA s 75 (2))

sch 3 pt 3.83 commenced 12 April 2007 (s 2 (1))

Revenue Legislation Amendment Act 2007 A2007-21 pt 5

notified LR 19 June 2007

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

pt 5 commenced 20 June 2007 (s 2)

Revenue Legislation (Housing Affordability Initiatives) Amendment Act 2007 A2007-29 pt 4

notified LR 2 October 2007

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

pt 4 commenced 3 October 2007 (s 2)

Civil Partnerships Act 2008 A2008-14 sch 1 pt 1.22

notified LR 15 May 2008

s 1, s 2 commenced 15 May 2008 (LA s 75 (1))

sch 1 pt 1.22 commenced 19 May 2008 (s 2 and CN2008-8)

Land Rent Act 2008 A2008-16 sch 1 pt 1.3

notified LR 30 June 2008

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

sch 1 pt 1.3 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 1.88

notified LR 4 September 2008

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

sch 1 pt 1.88 commenced 2 February 2009 (s 2 (1) and see ACT Civil and Administrative Tribunal Act 2008 A2008-35, s 2 (1) and CN2009-2)

Statute Law Amendment Act 2009 A2009-20 sch 3 pt 3.63

notified LR 1 September 2009

s 1, s 2 commenced 1 September 2009 (LA s 75 (1))

sch 3 pt 3.63 commenced 22 September 2009 (s 2)

Statute Law Amendment Act 2009 (No 2) A2009-49 sch 3 pt 3.60

notified LR 26 November 2009

s 1, s 2 commenced 26 November 2009 (LA s 75 (1))

sch 3 pt 3.60 commenced 17 December 2009 (s 2)

Rates and Land Tax Legislation Amendment Act 2009 A2009-52 pt 4

notified LR 18 December 2009

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

pt 4 commenced 1 January 2010 (s 2)

Revenue Legislation Amendment Act 2010 (No 2) A2010-20 pt 4

notified LR 6 July 2010

s 1, s 2 commenced 6 July 2010 (LA s 75 (1))

pt 4 commenced 7 July 2010 (s 2)

Unit Titles (Management) Act 2011 A2011-41 sch 5 pt 5.10

notified LR 3 November 2011

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

sch 5 pt 5.10 commenced 30 March 2012 (s 2 and CN2012-6)

Statute Law Amendment Act 2011 (No 3) A2011-52 sch 3 pt 3.47

notified LR 28 November 2011

s 1, s 2 commenced 28 November 2011 (LA s 75 (1))

sch 3 pt 3.47 commenced 12 December 2011 (s 2)

4     Amendment history

Commencement
s 2     om LA s 89 (4)

Dictionary
s 3     am A2009-52 s 10

Meaning of unimproved value
s 6     am A2009-52 s 11

Meaning of rateable land
s 8     am A2005-20 amdt 3.336; A2007-29 s 16

First determination of unimproved value
s 9     am A2009-52 s 12, s 13

Annual redeterminations
s 10     am A2009-52 s 14

Redetermination—error
s 11     sub A2009-52 s 15

Redetermination—change of circumstances
s 11A     ins A2009-52 s 15

Recording, notification and publication of determinations
s 12 hdg     sub A2004-36 s 4
s 12     am A2004-36 s 5

Imposition of rates
s 14     sub A2005-23 s 4

Rates for part of year
s 15     am A2006-29 s 4

Notice of rates in arrears
s 23     am A2011-52 amdt 3.181

Sale of land for nonpayment of rates
s 26     sub A2006-19 s 29
    am A2008-16 amdt 1.12, amdt 1.13

Application may relate to more than 1 parcel
s 27     am A2006-19 s 30

Unit subdivisions—rates
s 29     am A2006-29 s 5, s 6

Imposition of rates—qualifying parcels of land
s 34     am A2007-21 s 13, s 14

Exemption from rates
s 41     am A2011-52 amdt 3.181

Interest on refund
s 44     am A2005-29 s 29

Definitions for pt 7
s 45     def deferral determination sub A2006-19 s 31
    def domestic relationship om A2006-22 amdt 1.108
(A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93))
    sub A2007-3 amdt 3.437
    def eligible person am A2010-20 s 10
    def owner am A2010-20 s 11; pars renum R18 LA
    def partner sub A2006-22 amdt 1.109 (A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93))
    am A2008-14 amdt 1.78
    def pensioner am A2006-22 amdt 1.110, amdt 1.111 (A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)); A2007-3 amdt 3.438; A2008-14 amdt 1.79; A2009-20 amdts 3.172-3.174
    def personal relationship ins A2006-22 amdt 1.112
(A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93))
    def special disability trust ins A2010-20 s 12
    def special rate pensioner sub A2009-20 amdt 3.175

Determination for deferral of rates on application
s 46     sub A2006-19 s 32
    am A2010-20 s 13, s 14; pars renum R18 LA

Determination for deferral of rates without application
s 47     sub A2006-19 s 32
    am A2010-20 s 15; ss renum R18 LA

Revocation of deferral determination—payment of debt and on request
s 51     am A2006-19 s 33

Additional grounds for revocation of deferral determination
s 52     am A2006-19 ss 34-36

Notice of proposed revocation on additional grounds
s 53     am A2006-19 s 37

Revocation of deferral determination on grounds
s 54     am A2006-19 s 38; A2008-37 amdt 1.421

Recovery of deferred amounts
s 55     am A2011-52 amdt 3.179

Rebate of rates—capped
s 64     am A2010-20 s 16; ss renum R18 LA

Change in circumstances
s 67     am A2010-20 s 17; ss renum R18 LA

Imposition of levies
s 69A     ins A2006-29 s 7

Objections
s 70     am A2006-19 s 39

Review by ACAT
s 73     sub A2008-37 amdt 1.422

Notice of transfer
s 75     am A2009-49 amdt 3.147

Certificate of rates and other charges
s 76     am A2008-16 amdt 1.14

Determination of fees
s 78     am A2011-52 amdt 3.181

Transitional
pt 9 hdg     exp 1 July 2005 (s 100)

Definitions for pt 9
s 80     exp 1 July 2005 (s 100)

Annual redetermination for 1991
s 81     exp 1 July 2005 (s 100)

Determinations for 1995 and 1996
s 82     exp 1 July 2005 (s 100)

Unimproved values for 1995 and 1996
s 83     exp 1 July 2005 (s 100)

Determinations of unimproved value
s 84     exp 1 July 2005 (s 100)

Assessments
s 85     exp 1 July 2005 (s 100)

Rates payable under repealed Rates Act
s 86     exp 1 July 2005 (s 100)

Land to which repealed Rates Act, pt 4A applied
s 87     exp 1 July 2005 (s 100)

Application under repealed Rates Act, pt 4A
s 88     exp 1 July 2005 (s 100)

Right to object if no objection lodged
s 89     exp 1 July 2005 (s 100)

Objections lodged under repealed Rates Act
s 90     exp 1 July 2005 (s 100)

Applications for review if no application lodged
s 91     exp 1 July 2005 (s 100)

Application for review if application lodged
s 92     exp 1 July 2005 (s 100)

Notice of rates in arrears
s 93     exp 1 July 2005 (s 100)

Determination for deferral of rates
s 94     exp 1 July 2005 (s 100)

Application for deferral determination
s 95     exp 1 July 2005 (s 100)

Rebate of rates
s 96     exp 1 July 2005 (s 100)

Application for determination for rebate of rates
s 97     exp 1 July 2005 (s 100)

Statements under s 77
s 98     exp 1 July 2005 (s 100)

Modification of pt 9's operation
s 99     exp 1 July 2005 (s 100)

Expiry of pt 9
s 100     exp 1 July 2005 (s 100)

Consequential amendments and repeals
pt 10 hdg     om LA s 89 (3)

Legislation amended or repealed—sch 1
s 101     om LA s 89 (3)

Levies
sch 1     om LA s 89 (3)
    ins A2006-29 s 8

City centre marketing and improvements levy
sch 1 s 1.2     ins A2007-2 s 4

Application of certain provisions—levies generally
sch 1 s 2.1     sub A2007-2 s 5
    pars renum R14 LA

Application of further provisions—fire and emergency services levy
sch 1 s 2.1A     ins A2007-2 s 5

Certain proposed subdivisions—imposition of fire and emergency services levy
sch 1 s 3.1 hdg     sub A2007-2 s 6
sch 1 s 3.1     am A2007-2 s 7

Certain proposed subdivisions—imposition of city centre marketing and improvements levy
sch 1 s 3.1A     ins A2007-2 s 8

Dictionary
dict     am A2008-14 amdt 1.80; A2008-37 amdt 1.423; A2009-49 amdt 3.148
    def domestic relationship om A2006-22 amdt 1.113 (A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93))
    def owner am A2009-52 s 16; pars renum R17 LA
    def owners corporation sub A2011-41 amdt 5.29
    def personal relationship ins A2006-22 amdt 1.114 (A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93))
    def special disability trust ins A2011-52 amdt 3.180
    def unit owner sub A2009-52 s 17
    def units plan sub A2005-20 amdt 3.337

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	A2004-36	new Act and amendments by A2004-36
R2 2 June 2005	2 June 2005– 28 June 2005	A2005-23	amendments by A2005-20
R3 29 June 2005	29 June 2005– 30 June 2005	A2005-29	amendments by A2005-29
R4 1 July 2005	1 July 2005– 1 July 2005	A2005-29	amendments by A2005-23
R5 2 July 2005	2 July 2005– 17 May 2006	A2005-29	commenced expiry
R6 18 May 2006	18 May 2006– 30 June 2006	A2006-19	amendments by A2006-19
R7 1 July 2006	1 July 2006– 11 Apr 2007	A2006-29	amendments by A2006-29
R8 12 Apr 2007	12 Apr 2007– 19 June 2007	A2007-3	amendments by A2007-3
R9 20 June 2007	20 June 2007– 30 June 2007	A2007-21	amendments by A2007-21
R10 1 July 2007	1 July 2007– 2 Oct 2007	A2007-21	amendments by A2007-2
R11* 3 Oct 2007	3 Oct 2007– 18 May 2008	A2007-29	amendments by A2007-29
R12 19 May 2008	19 May 2008– 30 June 2008	A2008-14	amendments by A2008-14
R13 1 July 2008	1 July 2008– 1 Feb 2009	A2008-16	amendments by A2008-16
R14 2 Feb 2009	2 Feb 2009– 21 Sept 2009	A2008-37	amendments by A2008-37
R15 22 Sept 2009	22 Sept 2009– 16 Dec 2009	A2009-20	amendments by A2009-20
R16 17 Dec 2009	17 Dec 2009– 31 Dec 2009	A2009-49	amendments by A2009-49
R17 1 Jan 2010	1 Jan 2010– 6 July 2010	A2009-52	amendments by A2009-52
R18 7 July 2010	7 July 2010– 11 Dec 2011	A2010-20	amendments by A2010-20
R19 12 Dec 2011	12 Dec 2011– 29 Mar 2012	A2011-52	amendments by A2011-52

© Australian Capital Territory 2012

Australian Capital Territory

A2004-3

Republication No 20

Effective: 30 March 2012

Republication date: 30 March 2012

Last amendment made by A2011-52
(republication for amendments by A2011-41)





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

The republished law

This is a republication of the Rates 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

Rates Act 2004

Part 1.1Imposition of levies63

Part 1.2Application of Act etc65

Part 1.3Other provisions about levies67

Endnotes75

Rates Act 2004