Australian Capital Territory Numbered Acts

RATES AND LAND TAX (AMENDMENT) ACT (NO 55 OF 1991)

TABLE OF PROVISIONS

           Long Title

   1.      This Act may be cited as the Rates and Land Tax (Amendment) Act (No. 3) 1991.  
   2.      In this Act, “Principal Act” means the Rates and Land Tax Act 1926.1  
   3.      Section 4 of the Principal Act is amended by inserting in subsection (1) the following definition:  
   4.      Before section 22A of the Principal Act the following section is inserted in Division 1 of Part IV:  
   5.      Section 22B of the Principal Act is amended—  
   6.      After section 22B of the Principal Act the following sections are inserted:  
   7.      After section 22EA of the Principal Act the following sections are inserted:  
   8.      After Division 2 of Part IV of the Principal Act the following Divisions are inserted:  
   9.      The Principal Act is further amended as set out in the Schedule.  
   10.     Where a parcel of land ceases to be exempt from land tax by reason only of the amendments of the Principal Act effected by this Act, then, in relation to the year commencing on 1 July 1991, that land is subject to land tax for the period commencing on 1 August 1991 and ending at the expiration of 30 June 1992, and subsection 22E (8) of the Principal Act as amended by this Act applies in relation to that land accordingly.  
           SCHEDULE