{"id":"sl-2023-18","name":"Duties Regulation 2023","slug":"duties-regulation-2023","collection":"regulation","jurisdiction":"act","status":"in_force","isInForce":true,"actNumber":"18 of 2023","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":173347,"registerId":"act-sl-2023-18-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Duties Regulation 2023","content":"Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nDuties Regulation 2023\nSL2023-18\nmade under the\nDuties Act 1999\nRepublication No 1\nEffective: 1 October 2023\nRepublication date: 1 October 2023\nRegulation not amended\n\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAbout this republication\nThe republished law\nThis is a republication of the Duties Regulation 2023, made under the Duties Act 1999 (including\nany amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force\non 1 October 2023. It also includes any commencement, repeal or expiry affecting this\nrepublished law.\nThe legislation history and amendment history of the republished law are set out in endnotes 3\nand 4.\nKinds of republications\nThe Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT\nlegislation register at www.legislation.act.gov.au):\n• authorised republications to which the Legislation Act 2001 applies\n• unauthorised republications.\nThe status of this republication appears on the bottom of each page.\nEditorial amendments\nThe Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial\namendments and other changes of a formal nature when preparing a law for republication.\nEditorial changes do not change the effect of the law, but have effect as if they had been made by\nan Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The\nchanges are made if the Parliamentary Counsel considers they are desirable to bring the law into\nline, or more closely into line, with current legislative drafting practice.\nThis republication does not include amendments made under part 11.3 (see endnote 1).\nUncommenced provisions and amendments\nIf a provision of the republished law has not commenced, the symbol U appears immediately\nbefore the provision heading. Any uncommenced amendments that affect this republished law\nare accessible on the ACT legislation register (www.legislation.act.gov.au). For more\ninformation, see the home page for this law on the register.\nModifications\nIf a provision of the republished law is affected by a current modification, the\nsymbol M appears immediately before the provision heading. The text of the modifying\nprovision appears in the endnotes. For the legal status of modifications, see the Legislation\nAct 2001, section 95.\nPenalties\nAt the republication date, the value of a penalty unit for an offence against this law is $160 for an\nindividual and $810 for a corporation (see Legislation Act 2001, s 133).\n\nR1\n01/10/23\nDuties Regulation 2023\nEffective: 01/10/23\ncontents 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nDuties Regulation 2023\nmade under the\nDuties Act 1999\nContents\nPage\n1 Name of regulation 2\n3 Prescribed relevant acquisitions—Act, s 87 (2) 2\nEndnotes\n1 About the endnotes 3\n2 Abbreviation key 3\n3 Legislation history 4\n4 Amendment history 4\n\n\n\nR1\n01/10/23\nDuties Regulation 2023\nEffective: 01/10/23\npage 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nDuties Regulation 2023\nmade under the\nDuties Act 1999\n\nSection 1\npage 2 Duties Regulation 2023\nEffective: 01/10/23\nR1\n01/10/23\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n1 Name of regulation\nThis regulation is the Duties Regulation 2023.\n3 Prescribed relevant acquisitions—Act, s 87 (2)\n(1) A person need not prepare an acquisition statement in relation to a\nrelevant acquisition made by the person if the rate of duty for the\nrelevant acquisition is nil.\n(2) In this section:\nrate of duty, for a relevant acquisition, means the rate at which an\namount of duty is payable for the relevant acquisition determined\nunder the Taxation Administration Act 1999, section 139 for the Act,\nsections 90 to 90B.\n\nEndnotes\nAbout the endnotes 1\nR1\n01/10/23\nDuties Regulation 2023\nEffective: 01/10/23\npage 3\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nEndnotes\n1 About the endnotes\nAmending and modifying laws are annotated in the legislation history and the\namendment history. Current modifications are not included in the republished law\nbut are set out in the endnotes.\nNot all editorial amendments made under the Legislation Act 2001, part 11.3 are\nannotated in the amendment history. Full details of any amendments can be\nobtained from the Parliamentary Counsel’s Office.\nUncommenced amending laws are not included in the republished law. The details\nof these laws are underlined in the legislation history. Uncommenced expiries are\nunderlined in the legislation history and amendment history.\nIf all the provisions of the law have been renumbered, a table of renumbered\nprovisions gives details of previous and current numbering.\nThe endnotes also include a table of earlier republications.\n2 Abbreviation key\nA = Act NI = Notifiable instrument\nAF = Approved form o = order\nam = amended om = omitted/repealed\namdt = amendment ord = ordinance\nAR = Assembly resolution orig = original\nch = chapter par = paragraph/subparagraph\nCN = Commencement notice pres = present\ndef = definition prev = previous\nDI = Disallowable instrument (prev...) = previously\ndict = dictionary pt = part\ndisallowed = disallowed by the Legislative r = rule/subrule\nAssembly reloc = relocated\ndiv = division renum = renumbered\nexp = expires/expired R[X] = Republication No\nGaz = gazette RI = reissue\nhdg = heading s = section/subsection\nIA = Interpretation Act 1967 sch = schedule\nins = inserted/added sdiv = subdivision\nLA = Legislation Act 2001 SL = Subordinate law\nLR = legislation register sub = substituted\nLRA = Legislation (Republication) Act 1996 underlining = whole or part not commenced\nmod = modified/modification or to be expired\n\nEndnotes\n3 Legislation history\npage 4 Duties Regulation 2023\nEffective: 01/10/23\nR1\n01/10/23\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n3 Legislation history\nDuties Regulation 2023 SL2023-18\nnotified LR 10 August 2023\ns 1, s 2 commenced 10 August 2023 (LA s 75 (1))\nremainder commenced 1 October 2023 (s 2 and see Revenue\nLegislation Amendment Act 2023 A2023-6 s 2 (2) and CN2023-8)\n4 Amendment history\nCommencement\ns 2 om LA s 89 (4)\n© Australian Capital Territory 2023","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulation implements a narrow procedural exemption under the Duties Act 1999 (prescribed relevant acquisitions — Act, s 87(2)) and does not change substantive liability or duty rates. It reduces reporting obligations for acquisitions where the rate of duty is calculated as nil (per Taxation Administration Act 1999, s 139 for Act, ss 90–90B), so the scope of taxable events remains unchanged while paperwork obligations are narrowed."},"complexity_factors":["Single substantive provision with a narrow procedural effect (exemption from preparing an acquisition statement).","Cross-reference to external statute for the operative definition of \"rate of duty\" (Taxation Administration Act 1999, s 139) increases legal-navigation required.","Relies on interpretation of \"relevant acquisition\" under the Duties Act 1999 (Act, s 87(2) heading), so users must read both instruments together.","Low administrative discretion but requires taxpayers and agents to determine correctly when the rate is nil to benefit from the exemption.","Commencement and penalty-unit information appear in endnotes and related Acts, creating minor practical complexity for compliance timing and sanctions."],"plain_english_summary":"This regulation removes the requirement to prepare an acquisition statement for any \"relevant acquisition\" where the rate of duty is nil. It applies to people making acquisitions under the Duties Act 1999 in the ACT and relies on the external calculation of the \"rate of duty\" (Taxation Administration Act 1999, s 139 for Act, ss 90–90B). The change reduces a paperwork obligation where no duty is payable."},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is a new regulation (2023) that appears to serve its original narrow purpose: creating a specific administrative exemption from acquisition statement requirements. There is no evidence of scope creep as the regulation contains only the single provision necessary to achieve this purpose."},"complexity_factors":["Extremely short: only 2 operative sections (section 1 is just the name)","Single substantive provision (section 3) with only 2 subsections","Only 1 defined term ('rate of duty')","No cross-references to other parts of this regulation","Only external references are to the parent Act (Duties Act 1999) and Taxation Administration Act 1999","No conditional logic, exceptions, or nested provisions","Straightforward administrative exemption with clear trigger (nil duty rate = no statement required)"],"plain_english_summary":"This regulation removes the requirement to prepare and lodge an acquisition statement for certain ACT property acquisitions when the applicable rate of duty is nil (as determined under the Taxation Administration Act 1999). It affects property buyers, investors, and their tax agents or conveyancers. The change cuts red tape by eliminating paperwork for transactions that generate no duty."}},"importantCases":[],"_links":{"self":"/api/acts/duties-regulation-2023","history":"/api/acts/duties-regulation-2023/history","analysis":"/api/acts/duties-regulation-2023/analysis","conflicts":"/api/acts/duties-regulation-2023/conflicts","importantCases":"/api/acts/duties-regulation-2023/important-cases","documents":"/api/acts/duties-regulation-2023/documents"}}