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This is a Bill, not an Act. For current law, see the Acts databases.
REVENUE LEGISLATION AMENDMENT BILL 2009
2009
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL
TERRITORY
(As presented)
(Treasurer)
Revenue
Legislation Amendment Bill 2009
Contents
Page
2009
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL
TERRITORY
(As presented)
(Treasurer)
Revenue Legislation
Amendment Bill 2009
A Bill for
An Act to amend the First Home Owner Grant Act 2000 and the
Taxation Administration Act 1999
The Legislative Assembly for the Australian Capital Territory enacts as
follows:
This Act is the Revenue Legislation Amendment Act 2009.
This Act commences on the day after its notification day.
Note The naming and commencement provisions automatically commence
on the notification day (see Legislation Act, s 75 (1)).
Part
2 First Home Owner Grant Act
2000
3 Legislation
amended—pt 2
This part amends the First Home Owner Grant Act 2000.
4 Criterion
5—Residence requirementsSection
12 (4)
substitute
(4) The commissioner may give an approval or exemption under this section
within 18 months after completion of the eligible transaction to which the
application relates.
(5) If an application is made by joint applicants and at least 1 (but not
all) of the applicants complies with the residence requirements, the
non-complying applicant or applicants are exempted from compliance with the
residence requirements.
5 Applications
for reviewSection 31
omit
a reviewable decision
substitute
a decision of the commissioner under section 29
Part
3 Taxation Administration Act
1999
6 Legislation
amended—pt 3
This part amends the Taxation Administration Act 1999.
insert
19A Application for refund
(1) If a taxpayer claims to be entitled to a refund of tax paid under a
tax law, the taxpayer may apply to the commissioner for a refund.
Note If a form is approved under s 139C for this provision, the form
must be used.
(2) The application must be made within 5 years after the tax was
paid.
(3) This section does not affect the operation of any other provision of a
tax law that authorises or requires a refund of tax paid.
Endnotes
1 Presentation speech
Presentation speech made in the Legislative Assembly on 2009.
2 Notification
Notified under the Legislation Act on 2009.
3 Republications of amended laws
For the latest republication of amended laws, see
www.legislation.act.gov.au.
© Australian Capital Territory
2009
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