{"id":"a-2008-16","name":"Land Rent Act 2008","slug":"land-rent-act-2008","collection":"act","jurisdiction":"act","status":"in_force","isInForce":true,"actNumber":"16 of 2008","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":23806,"registerId":"act-a-2008-16-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Land Rent Act 2008","content":"Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nLand Rent Act 2008\nA2008-16\nRepublication No 23\nEffective: 26 December 2025\nRepublication date: 26 December 2025\nLast amendment made by A2025-29\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 Land Rent Act 2008 (including any amendment made under the\nLegislation Act 2001, part 11.3 (Editorial changes)) as in force on 26 December 2025. It also\nincludes any commencement, amendment, repeal or expiry affecting this republished law to\n26 December 2025.\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 changes\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\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\ncontents 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nLand Rent Act 2008\nContents\nPage\nPart 1 Preliminary\n1 Name of Act 2\n3 Dictionary 2\n4 Notes 2\n5 Application of Act 2\n6 Application—Taxation Administration Act 3\nPart 2 Land rent—lease\n7 Application to pay land rent 4\n7A Grant of land rent lease—former owner 5\n8 Pre-1 October 2013 lease—land rent payable 7\n8AA Post-1 October 2013 lease—land rent payable 10\n\nContents\nPage\ncontents 2 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 3 Land rent—discount\nDivision 3.1 Lessees generally\n8A Application—div 3.1 11\n9 Meaning of lessee—div 3.1 11\n9A Total income of lessee 11\n10 Discount—application 11\n11 Discount—eligibility 12\n12 Discount—decision on application 13\n14 Discount—review of eligibility 13\n15 Pre-1 October 2013 lease—loss of eligibility for discount because of\nincome 15\n16 Pre-1 October 2013 lease—loss of eligibility for discount for other\nreasons 16\n16AA Post-1 October 2013 lease—loss of eligibility to pay land rent 17\nDivision 3.2 Registered affordable housing providers\n16A Definitions—pt 3 18\n16B Discount—registered affordable housing providers 18\nPart 4 Land rent—transfers\n16C Transfer of post-1 October 2013 lease 19\n17 Transfer of pre-1 October 2013 lease—land rent 20\nPart 5 Land rent—payment and recovery of unpaid\nrent\n18 Definitions—pt 5 21\n19 Lessee to pay land rent 21\n20 When is land rent payable? 21\n21 Unpaid land rent—interest 22\n22 Unpaid land rent—calculation of interest 22\n23 Unpaid land rent—recovery 23\n24 Land rent—charge on the land 23\n24A Recovery of land rent from mortgagee 25\n25 Land rent—notice of rent in arrears 26\n26 Land rent—sale of land rent lease for non-payment 26\n26A Sale of post-1 October 2013 lease for loss of eligibility to pay land rent 28\n\nContents\nPage\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\ncontents 3\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n27 Sale of land rent lease—application of proceeds 29\n28 Sale of land rent lease—application of proceeds without court order 31\nPart 6 Miscellaneous\n29 Land rent—part of year 32\n30 Land rent for pre-1 October 2013 lease—discount for part of year 32\n30A Remission of land rent 33\n31 Certificate of land rent and other charges 33\n32 Determination of fees 34\n33 Objections 34\n34 Review of decisions by ACAT 35\n35 Regulation-making power 35\nDictionary 36\nEndnotes\n1 About the endnotes 38\n2 Abbreviation key 38\n3 Legislation history 39\n4 Amendment history 42\n5 Earlier republications 47\n6 Expired transitional or validating provisions 49\n\n\n\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nLand Rent Act 2008\nAn Act about the rental of certain residential leases, and for other purposes\n\nPart 1 Preliminary\nSection 1\npage 2 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 1 Preliminary\n1 Name of Act\nThis Act is the Land Rent Act 2008.\nNote This Act is a tax law under the Taxation Administration Act. As a tax\nlaw, this Act is subject to provisions of the Taxation Administration Act\nabout the administration and enforcement of tax laws generally.\n3 Dictionary\nThe dictionary at the end of this Act is part of this Act.\nNote 1 The dictionary at the end of this Act defines certain terms used in this\nAct, and includes references (signpost definitions) to other terms defined\nelsewhere in this Act.\nFor example, the signpost definition ‘related, for a parcel of land, for part\n5 (Land rent—payment and recovery of unpaid rent)—see section 18.’\nmeans that the term ‘related’ is defined in that section for part 5.\nNote 2 A definition in the dictionary (including a signpost definition) applies to\nthe entire Act unless the definition, or another provision of the Act,\nprovides otherwise or the contrary intention otherwise appears (see\nLegislation Act, s 155 and s 156 (1)).\n4 Notes\nA note included in this Act is explanatory and is not part of this Act.\nNote See the Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.\n5 Application of Act\nThis Act applies to a single dwelling house lease granted by the\nterritory planning authority (other than to the Territory or a territory\nauthority).\nNote The territory planning authority is authorised to grant, on behalf of the\nExecutive, leases that the Executive may grant on behalf of the\nCommonwealth (see Planning Act 2023, s 262).\n\nPreliminary Part 1\nSection 6\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 3\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n6 Application—Taxation Administration Act\n(1) The Taxation Administration Act applies to this Act as if—\n(a) land rent payable under this Act were a tax; and\n(b) the lessee under a land rent lease were a taxpayer in relation to\nland rent under the lease.\n(2) However, the following provisions of the Taxation Administration\nAct do not apply to unpaid overdue land rent:\n(a) section 25 (Interest in relation to tax defaults);\n(b) division 5.2 (Penalty tax) and section 110 (Interest payable on\namounts to be paid by taxpayer).\n\nPart 2 Land rent—lease\nSection 7\npage 4 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 2 Land rent—lease\n7 Application to pay land rent\n(1) This section applies if the territory planning authority invites\napplications from eligible applicants for the ballot or direct sale of a\nsingle dwelling house lease that may be subject to the condition that\nthe lessee pays land rent for the lease.\n(2) An eligible applicant for the grant of the lease may apply to the\nterritory planning authority to pay land rent for the lease.\nNote The territory planning authority may grant a lease under the Planning\nAct 2023, s 263.\n(3) If the lease is granted, and an application is made under subsection (2)\nin accordance with the regulations, the lease—\n(a) must be granted to the eligible applicant subject to the condition\nthat land rent is payable for the lease; and\n(b) must indicate that the lease is a land rent lease.\nNote 1 The territory planning authority need not grant a lease to an eligible\napplicant, even if applications for the lease have been invited\n(see Planning Act 2023, s 270 (1)).\nNote 2 If applications for a lease have been invited subject to conditions, the\nterritory planning authority may, without granting a lease, invite fresh\napplications for the lease subject to the same or other conditions\n(see Planning Act 2023, s 270 (2)).\n\nLand rent—lease Part 2\nSection 7A\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 5\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(4) In this section:\neligible applicant, in relation to a proposed ballot or direct sale of a\nsingle dwelling house lease, means a person who has been granted a\ndiscount under section 12 for a land rent lease no earlier than\n6 months before the day of the ballot or direct sale.\n7A Grant of land rent lease—former owner\n(1) This section applies if the territory planning authority offers a lease\nof a parcel of land by direct sale to an eligible former owner of the\nparcel of land.\nNote The territory planning authority may grant a lease under the Planning\nAct 2023, s 263.\n(2) The eligible former owner may apply to the territory planning\nauthority to pay land rent for the lease.\n(3) If the lease is granted, and an application is made under subsection (2)\nin accordance with the regulations, the lease must—\n(a) be granted to the eligible former owner subject to the condition\nthat land rent is payable for the lease; and\n(b) be a single dwelling house lease; and\n(c) indicate that the lease is a land rent lease.\nNote 1 The territory planning authority need not grant a lease to an eligible\nformer owner, even if applications for the lease have been invited\n(see Planning Act 2023, s 270 (1)).\nNote 2 If applications for a lease have been invited subject to conditions, the\nterritory planning authority may, without granting a lease, invite fresh\napplications for the lease subject to the same or other conditions\n(see Planning Act 2023, s 270 (2)).\n(4) In this section:\naffected residential premises means premises listed on the affected\nresidential premises register.\n\nPart 2 Land rent—lease\nSection 7A\npage 6 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\naffected residential premises register—see the Dangerous\nSubstances Act 2004, section 47P (1).\nbuyback scheme—see the Dangerous Substances Act 2004,\nsection 47I.\neligible former owner, of a parcel of land, means a former owner of\nthe parcel of land who has been granted a discount under section 12\nfor a land rent lease not earlier than 6 months before the day the\nterritory planning authority offers a single dwelling house lease of the\nparcel of land by direct sale.\neligible impacted property—see the Civil Law (Sale of Residential\nProperty) Act 2003, section 9A (1).\neligible impacted property buyback program—see the Civil Law\n(Sale of Residential Property) Act 2003, section 9A (1).\nformer owner, of a parcel of land, means—\n(a) a person—\n(i) who—\n(A) owns a parcel of land on which affected residential\npremises are located; and\n(B) has executed a deed to surrender the parcel of land to\nthe Territory under the buyback scheme; or\n(ii) who—\n(A) owned a parcel of land on which affected residential\npremises are located; and\n(B) has surrendered the parcel of land to the Territory\nunder the buyback scheme; or\n(iii) who—\n(A) owns a parcel of land on which an eligible impacted\nproperty is located; and\n\nLand rent—lease Part 2\nSection 8\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 7\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(B) has executed a contract to sell the parcel of land to the\nTerritory under the eligible impacted property\nbuyback program; or\n(iv) who—\n(A) owned a parcel of land on which an eligible impacted\nproperty is located; and\n(B) has sold the parcel of land to the Territory under the\neligible impacted property buyback program; or\n(b) if the person mentioned in paragraph (a) dies—a person who\nwould have obtained an interest in the parcel of land if the parcel\nof land had not been surrendered or sold; or\n(c) if the person mentioned in paragraph (a) is a party to a divorce\nor the ending of a civil partnership or civil union—the person\nwho would have obtained an interest in the parcel of land under\na court order if the parcel of land had not been surrendered or\nsold.\n8 Pre-1 October 2013 lease—land rent payable\n(1) This section applies to a land rent lease first granted under a contract\nentered into before 1 October 2013.\n(2) The land rent payable for the land rent lease for the year the lease is\nfirst granted is—\n(a) if the lessee is eligible for discounted land rent—the discount\npercentage of the unimproved value of the parcel of land under\nthe lease; or\n(b) if the lessee is not eligible for discounted land rent—the standard\npercentage of the unimproved value of the parcel of land under\nthe lease.\nNote Land rent is payable to the commissioner (see s 19).\n\nPart 2 Land rent—lease\nSection 8\npage 8 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(3) The land rent payable for the land rent lease for a year after the year\nthe lease is first granted is—\n(a) if the lessee is eligible for discounted land rent—the lesser of—\n(i) the discount percentage of the unimproved value of the\nparcel of land under the lease; and\n(ii) the amount worked out as follows:\n\n\n\n\n + percentage\nrelevant\n1\ndiscountwith\nyearpreviousfor the\npayablerentland\n; or\n(b) if the lessee is not eligible for discounted land rent—the lesser\nof—\n(i) the standard percentage of the unimproved value of the\nparcel of land under the lease; and\n(ii) the amount worked out as follows:\n; or\n\n\n\n\n + percentage\nrelevant\n1\ndiscountwithout\nyearpreviousfor the\npayablerentland\n\nLand rent—lease Part 2\nSection 8\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 9\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(c) if the lessee, previously ineligible for discounted land rent,\nbecomes eligible for discounted land rent for the year—the\nlesser of—\n(i) the discount percentage of the unimproved value of the\nparcel of land under the lease; and\n(ii) the amount worked out as follows:\nNote Discount percentage, relevant percentage and standard percentage are\ndefined in the dictionary.\n(4) In this section:\nland rent payable for the previous year means the land rent that\nwould have been payable for the lease if it had been a land rent lease,\nleased to the lessee, for the whole of the previous year.\nunimproved value, of a parcel of land under a land rent lease for a\nyear, means the unimproved value—\n(a) for subsection (2)—determined under the Rates Act 2004,\nsection 9 (First determination of unimproved value) for the year;\nand\n(b) for subsection (3)—determined under the Rates Act 2004,\nsection 10 (Annual redeterminations) for the year.\n\n\n\n\n + percentage\nrelevant\n1\npercentagestandard\npercentagediscount\ndiscountwithout\nyearpreviousfor the\npayablerentland\n\nPart 2 Land rent—lease\nSection 8AA\npage 10 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n8AA Post-1 October 2013 lease—land rent payable\n(1) This section applies to a land rent lease first granted under a contract\nentered into on or after 1 October 2013.\n(2) The land rent payable for the land rent lease for the year the lease is\nfirst granted is the discount percentage of the unimproved value of\nthe parcel of land under the lease.\nNote Land rent is payable to the commissioner (see s 19).\n(3) The land rent payable for the land rent lease for a year after the year\nthe lease is first granted is the lesser of—\n(a) the discount percentage of the unimproved value of the parcel of\nland under the lease; and\n(b) the amount worked out as follows:\n(4) In this section:\nland rent payable for the previous year means the land rent that\nwould have been payable for the lease if it had been a land rent lease,\nleased to the lessee, for the whole of the previous year.\nunimproved value, of a parcel of land under a land rent lease for a\nyear, means the unimproved value—\n(a) for subsection (2)—determined under the Rates Act 2004,\nsection 9 (First determination of unimproved value) for the year;\nand\n(b) for subsection (3)—determined under the Rates Act 2004,\nsection 10 (Annual redeterminations) for the year.\n\n\n\n\n + percentage\nrelevant\n1yearpreviousfor the\npayablerentland\n\nLand rent—discount Part 3\nLessees generally Division 3.1\nSection 8A\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 11\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 3 Land rent—discount\nDivision 3.1 Lessees generally\n8A Application—div 3.1\nThis division does not apply to a lessee who is a registered affordable\nhousing provider.\n9 Meaning of lessee—div 3.1\nIn this division:\nlessee, in relation to a proposed land rent lease, includes a person\nproposed to be a lessee under the lease.\n9A Total income of lessee\n(1) The Minister may determine how the total income of a lessee is\nworked out.\n(2) A determination is a disallowable instrument.\n10 Discount—application\n(1) An application for discounted land rent must be made to the\ncommissioner.\n(2) An application must include—\n(a) evidence of the total income of each lessee—\n(i) for the year before the application is made; and\n(ii) if the total income of each lessee is more than the income\nthreshold amount in the year in which the application is\nmade—for that year; and\n(b) details of any real property owned by each lessee.\n\nPart 3 Land rent—discount\nDivision 3.1 Lessees generally\nSection 11\npage 12 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(3) An application may be made—\n(a) before the grant of the lease; or\n(b) for a pre-1 October 2013 lease—at any time during the term of\nthe lease.\n11 Discount—eligibility\n(1) The lessee of a land rent lease is eligible to pay discounted land rent\nonly if—\n(a) the lessee, or any of the lessees, does not own other real\nproperty; and\n(b) the total income of the lessee, or the sum of the total incomes of\nall the lessees, does not exceed the income threshold amount\nfor—\n(i) the year in which the application for discounted land rent\nis made; and\n(ii) the year before the application is made; and\n(c) if a certificate of occupancy is issued for the lease—the lessee,\nor at least 1 of the lessees, lives on the parcel of land under the\nlease.\nNote 1 The Minister may determine how the lessee’s total income is worked out\n(see s 9A).\nNote 2 Income threshold amount is defined in the dictionary.\n(2) For subsection (1) (a), the former owner of a parcel of land is not\ntaken to own other real property if the former owner—\n(a) owns the parcel of land; but\n(b) does not own other real property.\n(3) In this section:\ncertificate of occupancy—see the Building Act 2004, dictionary.\n\nLand rent—discount Part 3\nLessees generally Division 3.1\nSection 12\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 13\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nformer owner—see section 7A (4).\n12 Discount—decision on application\n(1) On receipt of an application under section 10 (Discount—\napplication), the commissioner must—\n(a) if the commissioner believes on reasonable grounds that the\napplicant is eligible to pay discounted land rent—grant the\ndiscount; or\n(b) in any other case—refuse to grant the discount.\n(2) The commissioner must give the applicant written notice of—\n(a) the decision under subsection (1); and\n(b) if the discount is refused—the reasons for the refusal.\n(3) If the commissioner grants the discount, the discount applies from—\n(a) if the application for the discount was made before the grant of\nthe lease—the day the lease is granted; or\n(b) in any other case—\n(i) the day on which the application for the discount was\nreceived by the commissioner; or\n(ii) any other day, including a day before the application was\nreceived, which the commissioner considers appropriate.\n14 Discount—review of eligibility\n(1) This section applies to a lessee entitled to pay discounted land rent in\na year.\n(2) The lessee must tell the commissioner if—\n(a) the lessee, or any of the lessees, of the lease becomes the owner\nof other real property; or\n\nPart 3 Land rent—discount\nDivision 3.1 Lessees generally\nSection 14\npage 14 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(b) if a certificate of occupancy is issued for the lease—all the\nlessees stop living on the parcel of land under the lease.\n(3) The lessee must tell the commissioner about an event mentioned in\nsubsection (2) not later than 30 days after the day the event happens.\n(4) The lessee must, before 30 September in the following year,\ndeclare—\n(a) if there is only 1 lessee of the lease—the total income of the\nlessee for the year; and\n(b) if there is more than 1 lessee of the lease—the total income of\nall the lessees for the year; and\n(c) whether the lessee, or any other lessee of the lease, owns any\nother real property; and\n(d) whether the lessee, or any of the lessees, of the lease continues\nto live on the parcel of land under the lease.\n(5) The commissioner may grant an extension of time for a lessee to\nprovide a declaration under subsection (4) if satisfied on reasonable\ngrounds that it is appropriate to grant the extension.\n(6) If the lessee does not provide a declaration as required under\nsubsection (4) before 30 September or, if an extension is granted\nunder subsection (5), the extended date—\n(a) the total income of the lessee, or all of the lessees, is taken to\nexceed the income threshold amount; and\n(b) the lessee becomes ineligible for the discount.\n(7) In this section:\ncertificate of occupancy—see the Building Act 2004, dictionary.\n\nLand rent—discount Part 3\nLessees generally Division 3.1\nSection 15\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 15\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n15 Pre-1 October 2013 lease—loss of eligibility for discount\nbecause of income\n(1) This section applies—\n(a) to a land rent lease first granted under a contract entered into\nbefore 1 October 2013; and\n(b) if a lessee under the lease, who was previously eligible to pay\ndiscounted land rent for a year, becomes ineligible for the\ndiscount because the total income of the lessee, or the sum of the\ntotal incomes of all of the lessees, is more than the income\nthreshold amount.\n(2) The land rent payable by the lessee for the land rent lease for the\nfollowing year is—\n(a) from 1 July to 30 September of the year—the land rent that\nwould be payable for the period if the lessee were eligible for a\ndiscount; and\n(b) from 1 October to 30 June of the year—75% of the lesser of—\n(i) the standard percentage of the unimproved value of the\nparcel of land under the lease; and\n(ii) the amount worked out as follows:\nNote Discount percentage, relevant percentage and standard percentage are\ndefined in the dictionary.\n(3) In this section:\nland rent payable for the previous year means the land rent that\nwould have been payable for the lease if it had been a land rent lease,\nleased to the lessee, for the whole of the previous year.\n\n\n\n\n + percentage\nrelevant\n1\npercentagediscount\npercentagestandard\ndiscountwith\nyearpreviousfor the\npayablerentland\n\nPart 3 Land rent—discount\nDivision 3.1 Lessees generally\nSection 16\npage 16 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nunimproved value, of a parcel of land under a land rent lease for a\nyear, means the unimproved value determined under the Rates\nAct 2004, section 10 (Annual redeterminations) for the year.\n16 Pre-1 October 2013 lease—loss of eligibility for discount\nfor other reasons\n(1) This section applies—\n(a) to a land rent lease first granted under a contract entered into\nbefore 1 October 2013; and\n(b) if a lessee under the lease, who was previously eligible to pay\ndiscounted land rent for a year, becomes ineligible for the\ndiscount because—\n(i) the lessee, or any of the lessees, becomes the owner of\nother real property; or\n(ii) if a certificate of occupancy is issued for the lease—all the\nlessees stop living on the parcel of land under the lease.\n(2) The lessee is taken to become ineligible for the discount on the\n1st day of the 1st quarter after the circumstance in subsection (1) (a)\nor (b) happens.\n(3) The land rent payable by the lessee for the land rent lease is, on and\nfrom the day the lessee becomes ineligible for the discount, the lesser\nof—\n(a) the standard percentage of the unimproved value of the parcel of\nland under the lease; and\n\nLand rent—discount Part 3\nLessees generally Division 3.1\nSection 16AA\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 17\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(b) the amount worked out as follows:\nNote 1 Discount percentage and standard percentage are defined in the\ndictionary.\nNote 2 Section 30 (Land rent—discount for part of year) applies if the lessee is\neligible for a discount for only part of a year.\n(4) In this section:\ndiscounted land rent payable for the year means the discounted land\nrent that would have been payable for the lease if it had been a land\nrent lease, leased to the lessee, for the whole of the year.\n16AA Post-1 October 2013 lease—loss of eligibility to pay land\nrent\n(1) This section applies—\n(a) to a land rent lease first granted under a contract entered into on\nor after 1 October 2013; and\n(b) if any of the following happens:\n(i) the total income of the lessee under the lease, or the sum of\nall the total incomes of all of the lessees, is more than the\nincome threshold amount for 2 consecutive years;\n(ii) the lessee, or any of the lessees, becomes the owner of\nother real property;\n(iii) if a certificate of occupancy is issued for the lease—all the\nlessees stop living on the parcel of land under the lease.\n(2) The commissioner must give each lessee under the lease written\nnotice that the lessee is not eligible to pay land rent.percentagediscount\npercentagestandard\nyearfor thepayable\nrentlanddiscounted \n\nPart 3 Land rent—discount\nDivision 3.2 Registered affordable housing providers\nSection 16A\npage 18 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(3) If a lessee is given a notice under subsection (2), the lessee must\nwithin 2 years after the day the notice is given—\n(a) vary the lease to reduce the land rent payable to a nominal rent;\nor\n(b) transfer the lease to an eligible transferee.\nNote The lessee must apply under the Planning Act 2023, s 320 (Application for\nrent payout lease variation) for a variation of the lease to reduce the rent\npayable to a nominal rent.\nDivision 3.2 Registered affordable housing\nproviders\n16A Definitions—pt 3\nIn this part:\nCommunity Housing Providers National Law (ACT) means the\nprovisions applying because of the Community Housing Providers\nNational Law (ACT) Act 2013, section 7.\nregistered affordable housing provider means an entity that—\n(a) is a registered community housing provider under the\nCommunity Housing Providers National Law (ACT),\nsection 4 (1); and\n(b) satisfies the criteria (if any) prescribed by regulation.\n16B Discount—registered affordable housing providers\n(1) The commissioner may determine that a registered affordable\nhousing provider is entitled to pay discounted land rent for a land rent\nlease.\n(2) A determination is a disallowable instrument.\n\nLand rent—transfers Part 4\nSection 16C\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 19\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 4 Land rent—transfers\nNote A lessee may apply to the territory planning authority for a variation of\nthe lease to reduce the land rent payable to a nominal rent (see Planning\nAct 2023, s 320 (Application for rent payout lease variation)).\n16C Transfer of post-1 October 2013 lease\n(1) This section applies to a land rent lease first granted under a contract\nentered into on or after 1 October 2013.\n(2) The land rent lease may only be transferred to—\n(a) if the lessee is not an eligible former owner of the lease—an\neligible transferee; or\n(b) if, on application of a lessee under the lease, the commissioner\ndecides it is appropriate that paragraph (a) should not apply—\nsomeone other than an eligible transferee.\nNote See s 8AA for how the land rent payable under the transferred lease is\nworked out.\n(3) The Minister may determine—\n(a) matters that the commissioner must take into account in making\na decision under subsection (2) (b); and\n(b) circumstances when it is appropriate that subsection (2) (a) not\napply; and\n(c) a person to whom a lease may be transferred under\nsubsection (2) (b).\nNote Power to make a determination in relation to a person includes power to\nmake provision in relation to a class of people (see\nLegislation Act, s 48 (2)).\n(4) A determination is a disallowable instrument.\n\nPart 4 Land rent—transfers\nSection 17\npage 20 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n17 Transfer of pre-1 October 2013 lease—land rent\n(1) This section applies if a land rent lease (other than a lease to which\nsection 16C applies) is transferred.\n(2) Subject to section 11 (Discount—eligibility), section 29 (Land rent—\npart of year) and section 30 (Land rent for pre-1 October 2013 lease—\ndiscount for part of year), the land rent payable for the land rent lease\ntransferred is the standard percentage of the unimproved value of the\nparcel of land under the lease.\nNote A transferee may apply to the territory planning authority for a variation\nof the lease to reduce the land rent payable to a nominal rent\n(see Planning Act 2023, s 320 (Application for rent payout lease\nvariation)).\n(3) In this section:\nunimproved value, of a parcel of land under a transferred land rent\nlease, means the unimproved value—\n(a) for a land rent lease transferred in the year the lease is first\ngranted—determined under the Rates Act 2004, section 9 (First\ndetermination of unimproved value) for the year; and\n(b) for a land rent lease transferred in a year after the year the lease\nis first granted—determined under the Rates Act 2004,\nsection 10 (Annual redeterminations) for the year.\n\nLand rent—payment and recovery of unpaid rent Part 5\nSection 18\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 21\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 5 Land rent—payment and\nrecovery of unpaid rent\n18 Definitions—pt 5\nIn this part:\nrelated—a parcel of land is a related parcel of land in relation to a\nland rent lease if—\n(a) the lease and the parcel have the same owner; and\n(b) if the parcel is a land rent lease—the commissioner has complied\nwith section 25 (Land rent—notice of rent in arrears) in relation\nto the lease and the parcel; and\n(c) the commissioner has, in relation to the parcel, complied with\nthe Taxation Administration Act, section 56I (Notice of tax in\narrears).\ntax means a tax under the following tax laws:\n(a) the Duties Act 1999;\n(b) the Land Tax Act 2004;\n(c) the Rates Act 2004.\n19 Lessee to pay land rent\nLand rent payable for a land rent lease is payable to the commissioner\nby the lessee.\n20 When is land rent payable?\n(1) The assessment notice for the land rent payable for a land rent lease\nmust state the dates for payment of the land rent (the payment dates).\nNote Assessments are made under the Taxation Administration Act and\nobjections may be made under that Act, s 100 (1) (a).\n(2) The land rent is payable on the payment dates.\n\nPart 5 Land rent—payment and recovery of unpaid rent\nSection 21\npage 22 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n21 Unpaid land rent—interest\n(1) If the lessee of a land rent lease fails to pay an amount of land rent by\nthe payment date, the lessee is liable to pay interest at the determined\nrate on the amount of unpaid land rent from the day the amount\nbecomes payable until the day the amount is paid.\n(2) In this section:\ndetermined rate, of interest, means the rate determined under the\nTaxation Administration Act, section 139.\n22 Unpaid land rent—calculation of interest\n(1) Interest on an amount of unpaid land rent is worked out—\n(a) for each month when the amount remains unpaid; and\n(b) on the 1st day of that month; and\n(c) at the interest rate applying to that day; and\n(d) on the total amount of land rent that is unpaid on a day when the\ninterest is worked out.\nNote The Minister may determine an interest rate for this section under the\nTaxation Administration Act, s 139.\n(2) For subsection (1) (a), if an amount remains unpaid for part of a\nmonth, interest is payable for the whole month.\nExample\nAndrew’s land rent is due on 1 April. He doesn’t pay it until 15 May. Andrew has\nto pay interest worked out for the overdue period from 2 April to 15 May. Because\nof the operation of s (2), Andrew has to pay interest for the period from 2 April to\n1 June. Interest for the month from 2 April to 1 May is at the rate applying on\n2 April, which is the 1st day of the 1st month that the amount remains unpaid (see\ns (1)). Interest for the month from 2 May to 1 June is at the rate applying on 2 May,\nwhich is the 1st day of the 2nd month that the amount remains unpaid (see s (1)).\n\nLand rent—payment and recovery of unpaid rent Part 5\nSection 23\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 23\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n23 Unpaid land rent—recovery\n(1) The amount of any unpaid land rent, and any interest payable on the\namount, (the amount) is a debt owing to the Territory.\nNote An amount owing under a law may be recovered as a debt in a court of\ncompetent jurisdiction or the ACAT (see Legislation Act, s 177).\n(2) The liability to pay the amount is joint and several if the liability\nattaches to 2 or more people.\n(3) The liability is a first charge on the lessee’s interest in the lease.\n(4) The commissioner may enter into an arrangement (which may include\nprovision for the payment of interest) for payment of the amount by\ninstalments.\n(5) The commissioner may remit or refund all or part of an amount of\ninterest paid or payable by the lessee.\n(6) The commissioner may write off the whole or part of a liability to pay\nthe amount if satisfied that action, or further action, to recover the\namount outstanding is impracticable or unwarranted.\n24 Land rent—charge on the land\n(1) Land rent payable for a land rent lease is a charge on the interest held\nby the lessee in the parcel of land under the lease.\n(2) The charge takes priority over a sale, conveyance, transfer, mortgage,\ncharge, lien or encumbrance in relation to the parcel of land.\n(3) The commissioner may notify a mortgagee of the land rent lease or\ncredit provider of the lessee, about the land rent payable\n(the land rent debt) by the lessee (the debtor), the charge and the\neffect of subsection (2).\n\nPart 5 Land rent—payment and recovery of unpaid rent\nSection 24\npage 24 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(4) However, the commissioner may notify a mortgagee or credit\nprovider only if—\n(a) the commissioner has registered the charge on the parcel under\nthe Land Titles Act 1925; and\n(b) the land rent debt is in arrears; and\n(c) the land rent debt is more than—\n(i) $2 000; or\n(ii) another amount determined by the Minister; and\n(d) the commissioner has—\n(i) taken reasonable steps to make arrangements for the debtor\nto pay the land rent debt; and\n(ii) notified the debtor, in writing, that the mortgagee or credit\nprovider will be notified under subsection (3) not earlier\nthan 28 days after the date of the notice to the debtor.\n(5) A determination under subsection (4) (c) (ii) is a disallowable\ninstrument.\n(6) If the commissioner notifies a mortgagee or credit provider under\nsubsection (3), the commissioner must give a copy of the notice to the\ndebtor.\n(7) The charge does not have effect against an honest purchaser of the\nparcel of land for value if—\n(a) the purchaser had obtained a certificate under section 31\n(Certificate of land rent and other charges) in relation to the\nparcel before the purchase; and\n(b) at the time of the purchase, the purchaser did not have notice of\nliability under the charge.\n\nLand rent—payment and recovery of unpaid rent Part 5\nSection 24A\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n24A Recovery of land rent from mortgagee\n(1) This section applies if—\n(a) a mortgagee of a land rent lease has been notified about a land\nrent debt under section 24 (3); and\n(b) the land rent debt has been in arrears for at least 1 year.\n(2) The commissioner must, in writing, notify the debtor that—\n(a) the land rent debt is in arrears; and\n(b) if the land rent debt is not paid within 90 days after the date of\nthe notice, the land rent debt will be recovered from the\nmortgagee of the land rent lease.\n(3) If the land rent debt is not paid within the 90-day period, the\ncommissioner may, by written notice, require the mortgagee of the\nland rent lease to pay the land rent debt for the debtor (a payment\nnotice).\n(4) However, before recovering the land rent debt from the mortgagee,\nthe commissioner must be satisfied that the recovery is reasonable in\nthe circumstances including, from the information available, whether\nthe recovery is likely to cause substantial hardship to the debtor or\nother people.\nExample\npartner or dependent children occupying the parcel as their principal place of\nresidence\n(5) If the commissioner gives the mortgagee of the land rent lease a\npayment notice, the commissioner must give a copy of the payment\nnotice to the debtor.\n(6) The land rent debt must be paid to the commissioner on the later of\nthe following:\n(a) receipt of the payment notice;\n(b) the date stated in the payment notice.\n\nPart 5 Land rent—payment and recovery of unpaid rent\nSection 25\npage 26 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(7) If the mortgagee pays the land rent debt for the debtor—\n(a) the mortgagee may recover the land rent debt from the debtor as\na debt; and\n(b) the land rent debt is taken to be secured by the mortgage in\naddition to any other amount secured by it.\n(8) In this section:\ndebtor—see section 24 (3).\nland rent debt—see section 24 (3).\n25 Land rent—notice of rent in arrears\n(1) If land rent payable for a land rent lease has been in arrears for at least\n1 year, the commissioner may give the lessee written notice that the\nland rent is in arrears.\n(2) At any time after giving notice, the commissioner may declare, in\nwriting, that the land rent for the land rent lease is in arrears.\n(3) A declaration is a notifiable instrument.\n26 Land rent—sale of land rent lease for non-payment\n(1) This section applies if—\n(a) a land rent lease is held by a lessee under a lease from the\nCommonwealth for a term of years; and\n(b) the commissioner has complied with section 25 (Land rent—\nnotice of rent in arrears) in relation to the land rent lease; and\n(c) land rent payable for the land rent lease is in arrears for at least\n90 days after the day of notification under section 25 in relation\nto the lease.\n\nLand rent—payment and recovery of unpaid rent Part 5\nSection 26\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 27\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(2) The commissioner may apply to a court of competent jurisdiction for\nan order for the sale of—\n(a) the land rent lease; and\n(b) any improvements made on or to the parcel of land under the\nland rent lease.\n(3) In the application, the commissioner may ask that the proceeds of the\nsale also be applied in paying the total amount of any tax in arrears\nfor the land rent lease, and any land rent or tax in arrears for 1 or more\nrelated parcels of land stated in the application.\n(4) If the court is satisfied that this section applies to the land rent lease,\nthe court may—\n(a) order the sale by public auction of the land rent lease, and any\nimprovements made on or to the parcel of land under the land\nrent lease, to pay the total of the following:\n(i) the total amount of land rent in arrears for the lease at the\ntime the court makes the order;\n(ii) costs and expenses in relation to the declaration,\napplication and sale in relation to the lease;\n(iii) if the commissioner has made a request mentioned in\nsubsection (3) in the application in relation to the lease or\nanother parcel of land—\n(A) the total amount of any tax in arrears for the lease at\nthe time the court makes the order; and\n(B) if the court is satisfied that a parcel is a related parcel\nof land—the total amount of any land rent or tax in\narrears for the other parcel, at the time the court\nmakes the order; and\n(b) order that the proceeds be paid into court; and\n\nPart 5 Land rent—payment and recovery of unpaid rent\nSection 26A\npage 28 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(c) order that the title to the lease be transferred to the purchaser\nfree from mortgages and other encumbrances; and\n(d) make any other order the court considers appropriate.\n26A Sale of post-1 October 2013 lease for loss of eligibility to\npay land rent\n(1) This section applies if—\n(a) a land rent lease is held by a lessee under a lease from the\nCommonwealth for a term of years; and\n(b) the commissioner has given the lessee a notice under\nsection 16AA (2) (Post-1 October 2013 lease—loss of eligibility\nto pay land rent) in relation to the land rent lease; and\n(c) the lessee has not within 2 years after the day the notice is\ngiven—\n(i) varied the lease to reduce the land rent payable to a nominal\nrent; or\n(ii) transferred the lease to an eligible transferee.\n(2) The commissioner may apply to a court of competent jurisdiction for\nan order for the sale of—\n(a) the land rent lease; and\n(b) any improvements made on or to the parcel of land under the\nland rent lease.\n(3) In the application, the commissioner may ask that the proceeds of the\nsale also be applied in paying the total amount of any land rent or tax\nin arrears for the land rent lease, and any land rent or tax in arrears\nfor 1 or more related parcels of land stated in the application.\n\nLand rent—payment and recovery of unpaid rent Part 5\nSection 27\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 29\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(4) If the court is satisfied that this section applies to the land rent lease,\nthe court may—\n(a) order the sale by public auction of the land rent lease, and any\nimprovements made on or to the parcel of land under the land\nrent lease, to pay the total of the following:\n(i) costs and expenses in relation to the declaration,\napplication and sale in relation to the lease;\n(ii) if the commissioner has made a request mentioned in\nsubsection (3) in the application in relation to the lease or\nanother parcel of land—\n(A) the total amount of any land rent or tax in arrears for\nthe lease at the time the court makes the order; and\n(B) if the court is satisfied that a parcel is a related parcel\nof land—the total amount of any land rent or tax in\narrears for the other parcel, at the time the court\nmakes the order; and\n(b) order that the proceeds be paid into court; and\n(c) order that the title to the lease be transferred to the purchaser\nfree from mortgages and other encumbrances; and\n(d) make any other order the court considers appropriate.\n27 Sale of land rent lease—application of proceeds\n(1) This section applies to the proceeds of the sale of a land rent lease\nunder section 26 or section 26A.\n(2) The proceeds of the sale are to be applied in the following order:\n(a) payment of the market value of the lease to the Territory;\n(b) payment of the total of the amounts mentioned in\nsection 26 (4) (a) (i) to (iii) (A) or section 26A (4) (a) (i) to\n(ii) (A);\n\nPart 5 Land rent—payment and recovery of unpaid rent\nSection 27\npage 30 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(c) payment of the amount owing to a person under a mortgage of\nthe improvements (or, if that amount is more than the amount of\nany remaining proceeds, the remaining proceeds);\n(d) subject to subsection (4), payment of the total of amounts to\nwhich section 26 (4) (a) (iii) (B) or section 26A (4) (a) (ii) (B)\napplies (or, if that amount is more than the amount of any\nremaining proceeds, the remaining proceeds);\n(e) subject to subsection (5), the payment of any balance to the\nlessee.\n(3) If there were 2 or more mortgagees of the improvements before the\nsale, the court may make the orders about their respective\nentitlements that the court considers just.\n(4) On application by a person who has an interest in the improvements\notherwise than as lessee or mortgagee, the court may order that the\nperson is entitled to be paid the value of the person’s interest (as\ndecided by the court) in priority to the commissioner’s entitlement\nunder subsection (2) (d).\n(5) On application by any other interested person, the court may order\npayment out of court of all or part of any balance to a person other\nthan the person who was the lessee before the sale if the court\nconsiders it just to do so.\n(6) Any sale of the land rent lease under this section must be abandoned\nif the lessee pays—\n(a) the total land rent in arrears for the land rent lease; and\n(b) if the commissioner has made a request under section 26 (3) or\nsection 26A (3) in the application in relation to any land rent or\ntax in arrears for the land rent lease—the total amount of any\nland rent or tax in arrears for the land rent lease at the time of\nthe payment; and\n\nLand rent—payment and recovery of unpaid rent Part 5\nSection 28\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 31\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(c) the costs and expenses incurred up to the time of payment in\nrelation to the declaration, application and sale in relation to the\nland rent lease; and\n(d) the costs and expenses reasonably incurred in relation to the\nabandonment of the sale; and\nExample\nadvising the public that an auction has been cancelled\n(e) if the commissioner has made a request under section 26 (3) or\nsection 26A (3) in the application in relation to 1 or more related\nparcels of land—the total amount of any land rent or tax in\narrears for the related parcel or parcels at the time of the\npayment.\n28 Sale of land rent lease—application of proceeds without\ncourt order\n(1) This section applies to the proceeds of the sale of a land rent lease\nunder section 26 or section 26A.\n(2) The commissioner must be paid out of court any amounts to which\nthe commissioner is entitled under section 27 (2) without a court\norder.\n(3) If a person who was the lessee or mortgagee of the land rent lease\nbefore the sale hands over to the court the certificate or other title to\nthe lease, the person must be paid out of court any amount to which\nthe person is entitled under section 27 (2) without a court order.\n\nPart 6 Miscellaneous\nSection 29\npage 32 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 6 Miscellaneous\n29 Land rent—part of year\n(1) This section applies to a land rent lease if, in a year—\n(a) the lessee starts paying land rent because the lease was\ntransferred to the lessee; or\n(b) the lessee stops paying land rent because the lease has been\nvaried to reduce the rent payable to a nominal rent; or\n(c) the lessee stops paying land rent because the lessee transferred\nthe lease.\n(2) The amount of land rent payable by the lessee for the lease for the\nyear is the amount worked out as follows:\n(3) In this section:\nland rent otherwise payable for year means the land rent that would\nhave been payable for the lease if it had been a land rent lease, leased\nto the lessee, for the whole of the year.\nlessee’s rental days in year means the number of days in a year that\nthe lessee was liable to pay land rent under the land rent lease.\n30 Land rent for pre-1 October 2013 lease—discount for part\nof year\n(1) This section applies to a land rent lease first granted under a contract\nentered into before 1 October 2013 if, in a year, the lessee—\n(a) starts paying discounted land rent; or\n(b) stops paying discounted land rent.yearindays\nyearindaysrentalslessee'\nyearforpayable\notherwiserentland \n\nMiscellaneous Part 6\nSection 30A\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 33\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(2) The amount of land rent payable by the lessee for the lease for the\nyear is the amount worked out as follows:\n(3) In this section:\nD means the number of days in the year.\nDR means the discounted land rent payable for the land rent lease.\nDRD means the number of days in the year that the lessee is eligible\nto pay discounted land rent for the lease.\nSR means the land rent payable for the land rent lease without a\ndiscount.\nSRD means the number of days in the year that the lessee is not\neligible to pay discounted land rent for the lease.\n30A Remission of land rent\n(1) The Minister may remit the land rent, or part of the land rent, payable\nfor a lease if the Minister is satisfied that it is fair and reasonable in\nthe circumstances.\n(2) The Minister may make guidelines for the exercise of a function\nunder this section.\n(3) A guideline is a disallowable instrument.\n31 Certificate of land rent and other charges\n(1) A relevant person for a land rent lease may apply to the commissioner\nfor a certificate of—\n(a) the land rent payable for the lease for a stated year; and\n(b) the land rent and any other amount immediately payable to the\ncommissioner under this Act in relation to the lease.\n\n\n\n\n +\n\n\n\n\n  D\nSRD\nSR\nD\nDRD\nDR\n\nPart 6 Miscellaneous\nSection 32\npage 34 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(2) The commissioner must give the applicant the certificate.\n(3) The certificate is conclusive proof of the matters certified for an\nhonest buyer of the lease for value.\n(4) For this section, land rent and other amounts are taken to be payable\nimmediately even though any necessary time after service of a notice\nhas not ended.\n(5) In this section:\nrelevant person, for a land rent lease, means—\n(a) the lessee, buyer or mortgagee of the land rent lease; or\n(b) the purchaser of a parcel of land under the land rent lease.\n32 Determination of fees\n(1) The Minister may determine fees for this Act.\n(2) A determination is a disallowable instrument.\n33 Objections\nThe following decisions are prescribed for the Taxation\nAdministration Act, section 100 (Objection):\n(a) a decision under section 12 (Discount—decision on\napplication);\n(b) a decision to give a notice under section 16AA (2)\n(Post-1 October 2013 lease—loss of eligibility to pay land rent);\n(c) a decision under section 23 (5) to refuse to remit interest paid or\npayable by a lessee.\nNote Objections relating to the commissioner’s determination of the\nunimproved value of a parcel of land are dealt with under the\nRates Act 2004, s 71.\n\nMiscellaneous Part 6\nSection 34\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 35\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n34 Review of decisions by ACAT\n(1) This section applies to a determination by the commissioner of an\nobjection to a decision mentioned in section 33, other than a decision\nmentioned in section 33 (c).\n(2) The determination is prescribed for the Taxation Administration Act,\nsection 107A (Meaning of reviewable decision etc—div 10.2).\nNote Applications for review by the ACAT may be made in relation to a\ndetermination by the commissioner of a decision on an objection to an\nassessment.\n35 Regulation-making power\n(1) The Executive may make regulations for this Act.\n(2) A regulation may prescribe requirements in relation to an application\nunder section 7 (2) (Application to pay land rent) or section 7A (2)\n(Grant of land rent lease—former owner).\nExamples\n1 evidence that the applicant has obtained advice from a registered financial\nadviser, or attended a course, on the effect of a land rent lease and any\nadvantages and disadvantages of leasing a land rent lease\n2 a certificate by the commissioner about the applicant’s eligibility for\ndiscounted land rent\n\nDictionary\npage 36 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nDictionary\n(see s 3)\nNote 1 The Legislation Act contains definitions and other provisions relevant to\nthis Act.\nNote 2 For example, the Legislation Act, dict, pt 1 defines the following terms:\n• ACAT\n• commissioner for revenue\n• domestic partner (see s 169 (1))\n• financial year\n• person (see s 160)\n• quarter\n• territory authority\n• territory planning authority.\ncommissioner means the commissioner for revenue.\nCommunity Housing Providers National Law (ACT), for part 3\n(Land rent—discount)—see section 16A.\ndiscounted land rent means land rent discounted under part 3 (Land\nrent—discount).\ndiscount percentage means the discount percentage determined\nunder the Taxation Administration Act, section 139.\nNote Different percentage rates may be determined in relation to different\nmatters or classes of matters (see Legislation Act, s 48).\neligible transferee, in relation to the transfer of a land rent lease,\nmeans a person who has been granted a discount under section 12 in\nrelation to the lease no earlier than 6 months before the day the lease\nis transferred.\nincome threshold amount means the income threshold amount\ndetermined under the Taxation Administration Act, section 139.\nNote Different amounts may be determined in relation to different matters or\nclasses of matters (see Legislation Act, s 48).\n\nDictionary\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 37\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nland rent includes—\n(a) the costs and expenses reasonably incurred by the Territory in\nattempting to recover the land rent; and\n(b) interest payable in relation to the land rent.\nland rent lease means a lease mentioned in section 7 (3) or\nsection 7A (3).\nlessee, in relation to a proposed land rent lease, for division 3.1\n(Lessees generally)—see section 9.\nown, in relation to real property, includes having a legal or beneficial\ninterest in the property.\nregistered affordable housing provider, for part 3 (Land rent—\ndiscount)—see section 16A.\nrelated, for a parcel of land, for part 5 (Land rent—payment and\nrecovery of unpaid rent)—see section 18.\nrelevant percentage means the relevant percentage determined under\nthe Taxation Administration Act, section 139.\nsingle dwelling house lease—see the Planning Act 2023, section 256.\nstandard percentage means the standard percentage determined\nunder the Taxation Administration Act, section 139.\ntax, for part 5 (Land rent—payment and recovery of unpaid rent)—\nsee section 18.\nTaxation Administration Act means the Taxation Administration\nAct 1999.\ntax law—see the Taxation Administration Act, section 4.\nyear means a financial year.\n\nEndnotes\n1 About the endnotes\npage 38 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\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\nLegislation history 3\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 39\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n3 Legislation history\nLand Rent Act 2008 A2008-16\nnotified LR 30 June 2008\ns 1, s 2 commenced 30 June 2008 (LA s 75 (1))\nremainder commenced 1 July 2008 (s 2 and CN2008-10)\nas amended by\nACT Civil and Administrative Tribunal Legislation Amendment\nAct 2008 (No 2) A2008-37 sch 1 pt 1.60\nnotified LR 4 September 2008\ns 1, s 2 commenced 4 September 2008 (LA s 75 (1))\nsch 1 pt 1.60 commenced 2 February 2009 (s 2 (1) and see ACT Civil\nand Administrative Tribunal Act 2008 A2008-35, s 2 (1) and CN2009-2)\nStatute Law Amendment Act 2009 A2009-20 sch 3 pt 3.46\nnotified LR 1 September 2009\ns 1, s 2 commenced 1 September 2009 (LA s 75 (1))\nsch 3 pt 3.46 commenced 22 September 2009 (s 2)\nStatute Law Amendment Act 2011 (No 3) A2011-52 sch 3 pt 3.32\nnotified LR 28 November 2011\ns 1, s 2 commenced 28 November 2011 (LA s 75 (1))\nsch 3 pt 3.32 commenced 12 December 2011 (s 2)\nLand Rent Amendment Act 2012 A2012-18\nnotified LR 17 May 2012\ns 1, s 2 commenced 17 May 2012 (LA s 75 (1))\nremainder commenced 18 May 2012 (s 2)\nCommunity Housing Providers National Law (ACT) Act 2013\nA2013–18 sch 1 pt 1.2\nnotified LR 23 May 2013\ns 1, s 2 commenced 23 May 2013 (LA s 75 (1))\nsch 1 pt 1.2 commenced 1 January 2014 (s 2 and CN2013-10)\nLand Rent Amendment Act 2013 A2013-38 pt 2\nnotified LR 26 September 2013\ns 1, s 2 commenced 26 September 2013 (LA s 75 (1))\npt 2 commenced 1 October 2013 (s 2)\n\nEndnotes\n3 Legislation history\npage 40 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nStatute Law Amendment Act 2014 (No 2) A2014-44 sch 3 pt 3.6\nnotified LR 5 November 2014\ns 1, s 2 commenced 5 November 2014 (LA s 75 (1))\nsch 3 pt 3.6 commenced 19 November 2014 (s 2)\nBuilding (Loose-fill Asbestos Eradication) Legislation Amendment\nAct 2015 A2015-42 pt 8\nnotified LR 5 November 2015\ns 1, s 2 commenced 5 November 2015 (LA s 75 (1))\npt 8 commenced 13 November 2015 (s 2 (1) and CN2015-21)\nRevenue Legislation Amendment Act 2015 A2015-49 pt 4\nnotified LR 24 November 2015\ns 1, s 2 commenced 24 November 2015 (LA s 75 (1))\npt 4 commenced 25 November 2015 (s 2)\nRevenue Legislation Amendment Act 2017 A2017-1 sch 1 pt 1.3\nnotified LR 22 February 2017\ns 1, s 2 commenced 22 February 2017 (LA s 75 (1))\nsch 1 pt 1.3 commenced 18 September 2017 (s 2 (1) and CN2017-5)\nRevenue Legislation Amendment Act 2018 A2018-2 sch 1 pt 1.4\nnotified LR 28 February 2018\ns 1, s 2 commenced 28 February 2018 (LA s 75 (1))\nsch 1 pt 1.4 commenced 1 March 2018 (s 2)\nRevenue Legislation Amendment Act 2019 A2019-7 sch 1 pt 1.3\nnotified LR 27 March 2019\ns 1, s 2 commenced 27 March 2019 (LA s 75 (1))\nsch 1 pt 1.3 commenced 28 March 2019 (s 2 (1))\nRevenue Legislation Amendment Act 2019 (No 2) A2019-46 pt 3\nnotified LR 9 December 2019\ns 1, s 2 commenced 9 December 2019 (LA s 75 (1))\npt 3 commenced 10 December 2019 (s 2 (1))\nLoose-fill Asbestos Legislation Amendment Act 2020 A2020-20 sch 1\npt 1.7\nnotified LR 27 May 2020\ns 1, s 2 commenced 27 May 2020 (LA s 75 (1))\nsch 1 pt 1.7 commenced 1 July 2020 (s 2)\n\nEndnotes\nLegislation history 3\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 41\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nStatute Law Amendment Act 2021 A2021-12 sch 3 pt 3.30\nnotified LR 9 June 2021\ns 1, s 2 commenced 9 June 2021 (LA s 75 (1))\nsch 3 pt 3.30 commenced 23 June 2021 (s 2 (1))\nPlanning (Consequential Amendments) Act 2023 A2023-36\nsch 1 pt 1.37\nnotified LR 29 September 2023\ns 1, s 2 commenced 29 September 2023 (LA s 75 (1))\nsch 1 pt 1.37 commenced 27 November 2023 (s 2 (1) and see\nPlanning Act 2023 A2023-18, s 2 (2) and CN2023-10)\nStatute Law Amendment Act 2025 A2025-29 sch 4 pt 4.105\nnotified LR 6 November 2025\ns 1, s 2 commenced 6 November 2025 (LA s 75 (1))\nsch 4 pt 4.105 commenced 26 December 2025 (s 2 (7))\n\nEndnotes\n4 Amendment history\npage 42 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n4 Amendment history\nCommencement\ns 2 om LA s 89 (4)\nApplication of Act\ns 5 (2), (4) exp 31 December 2008 or on a date fixed by regulation\n(s 5 (4))\nss renum R2 LA\nam A2012-18 s 4; A2013-38 s 4; A2015-42 s 29\nsub A2023-36 amdt 1.189\nApplication to pay land rent\ns 7 am A2013-38 ss 5-7; A2015-42 ss 30-33; ss renum R13 LA;\nA2023-36 amdt 1.190, amdt 1.191\nGrant of land rent lease—former owner\ns 7A ins A2015-42 s 34\nam A2020-20 amdt 1.17, amdt 1.18; A2023-36\namdts 1.192-1.194\nPre-1 October 2013 lease—land rent payable\ns 8 hdg sub A2013-38 s 8\ns 8 am A2013-38 s 9, s 10; ss renum R9 LA; A2018-2 amdt 1.13\nPost-1 October 2013 lease—land rent payable\ns 8AA ins A2013-38 s 11\nam A2018-2 amdt 1.13\nLessees generally\ndiv 3.1 hdg ins A2012-18 s 5\nApplication—div 3.1\ns 8A ins A2012-18 s 5\nMeaning of lessee—div 3.1\ns 9 hdg sub A2012-18 s 6\ns 9 am A2012-18 s 7\nTotal income of lessee\ns 9A ins A2013-38 s 12\nam A2025-29 amdt 4.105\nDiscount—application\ns 10 am A2013-38 s 13, s 14; A2015-49 s 20; A2021-12 amdt 3.75\nDiscount—eligibility\ns 11 am A2013-38 s 15, s 16; A2015-42 s 35, s 36; ss renum R13\nLA; A2015-49 s 21\nDiscount—decision on application\ns 12 am A2009-20 amdt 3.110; A2012-18 s 8, s 9; A2013-38 s 17;\nA2015-49 s 22\n\nEndnotes\nAmendment history 4\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 43\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nDiscount—hardship\ns 13 om A2012-18 s 10\nDiscount—review of eligibility\ns 14 am A2012-18 s 11; ss renum R7 LA; A2013-38 s 18\nPre-1 October 2013 lease—loss of eligibility for discount because of income\ns 15 hdg sub A2013-38 s 19\ns 15 am A2013-38 s 20; A2018-2 amdt 1.13\nPre-1 October 2013 lease—loss of eligibility for discount for other reasons\ns 16 hdg sub A2013-38 s 21\ns 16 am A2013-38 s 22\nPost-1 October 2013 lease—loss of eligibility to pay land rent\ns 16AA ins A2013-38 s 23\nam A2023-36 amdt 1.195\nRegistered affordable housing providers\ndiv 3.2 hdg ins A2012-18 s 12\nDefinitions—pt 3\ns 16A hdg sub A2013-18 amdt 1.8\ns 16A ins A2012-18 s 12\ndef Community Housing Providers National Law (ACT) ins\nA2013-18 amdt 1.9\ndef registered affordable housing provider sub A2013-18\namdt 1.9\nDiscount—registered affordable housing providers\ns 16B ins A2012-18 s 12\nam A2025-29 amdt 4.105\nLand rent—transfers\npt 4 hdg note sub A2023-36 amdt 1.196\nTransfer of post-1 October 2013 lease\ns 16C ins A2013-38 s 24\nam A2015-42 s 37; A2021-12 amdt 3.75; A2025-29\namdt 4.105\nTransfer of pre-1 October 2013 lease—land rent\ns 17 hdg sub A2013-38 s 25\ns 17 am A2013-38 s 26, s 27; A2018-2 amdt 1.13; A2023-36\namdt 1.197\nDefinitions—pt 5\ns 18 hdg sub A2019-7 amdt 1.16\ns 18 am A2018-2 amdt 1.12\ndef tax ins A2019-7 amdt 1.17\n\nEndnotes\n4 Amendment history\npage 44 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nUnpaid land rent—calculation of interest\ns 22 am A2014-44 amdt 3.28\nUnpaid land rent—recovery\ns 23 am A2011-52 amdt 3.118\nLand rent—charge on the land\ns 24 am A2019-46 s 18; ss renum R19 LA; A2025-29 amdt 4.105\nRecovery of land rent from mortgagee\ns 24A ins A2019-46 s 19\nLand rent—notice of rent in arrears\ns 25 am A2025-29 amdt 4.105\nLand rent—sale of land rent lease for non-payment\ns 26 am A2013-38 s 28, s 29; A2019-7 amdts 1.18-1.20\nSale of post-1 October 2013 lease for loss of eligibility to pay land rent\ns 26A ins A2013-38 s 30\nam A2019-7 amdt 1.21, amdt 1.22\nSale of land rent lease—application of proceeds\ns 27 am A2013-38 ss 31-35; A2019-7 amdt 1.23\nSale of land rent lease—application of proceeds without court order\ns 28 am A2013-38 s 36\nLand rent—part of year\ns 29 am A2013-38 s 37\nLand rent for pre-1 October 2013 lease—discount for part of year\ns 30 hdg sub A2013-38 s 38\ns 30 am A2013-38 s 39\nRemission of land rent\ns 30A ins A2015-49 s 23\nam A2025-29 amdt 4.105\nCertificate of land rent and other charges\ns 31 am A2017-1 amdt 1.100; A2019-7 amdts 1.24-1.26; A2021-12\namdt 3.75; A2025-29 amdt 4.105\nDetermination of fees\ns 32 am A2009-20 amdt 3.111; A2025-29 amdt 4.105\nObjections\ns 33 sub A2012-18 s 13\nam A2013-38 s 40; A2019-46 s 20\nReview of decisions by ACAT\ns 34 sub A2008-37 amdt 1.264; A2019-46 s 21\n\nEndnotes\nAmendment history 4\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 45\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nRegulation-making power\ns 35 (3)-(5) exp 1 July 2010 (s 35 (5) (LA s 88 declaration applies))\nam A2015-42 s 38; A2025-29 amdt 4.105\nLegislation amended—sch 1\ns 36 om LA s 89 (3)\nTransitional—Land Rent Amendment Act 2013\npt 10 hdg ins A2012-18 s 14\nexp 18 May 2013 (s 51)\nins A2013-38 s 41\nexp 1 October 2015 (s 52)\nPre-1 October 2013 lease—application to pay land rent\ns 50 ins A2012-18 s 14\nexp 18 May 2013 (s 51)\nins A2013-38 s 41\nexp 1 October 2015 (s 52)\nTransitional regulations\ns 51 ins A2012-18 s 14\nexp 18 May 2013 (s 51)\nins A2013-38 s 41\nexp 1 October 2015 (s 52)\nExpiry—pt 10\ns 52 ins A2013-38 s 41\nexp 1 October 2015 (s 52)\nTransitional—Community Housing Providers National Law (ACT) Act 2013\npt 11 hdg ins A2013-18 amdt 1.10\nexp 1 July 2016 (s 61)\nRegistered affordable housing provider—extended meaning\ns 60 ins A2013-18 amdt 1.10\nexp 1 July 2016 (s 61)\nExpiry—pt 11\ns 61 ins A2013-18 amdt 1.10\nexp 1 July 2016 (s 61)\nConsequential amendments\nsch 1 om LA s 89 (3)\nDictionary\ndict am A2008-37 amdt 1.265; A2013-38 s 42; A2023-36\namdt 1.198, amdt 1.199\ndef Community Housing Providers National Law (ACT) ins\nA2013-18 amdt 1.11\ndef eligible transferee ins A2013-38 s 43\ndef land rent sub A2013-38 s 44\ndef land rent lease sub A2015-42 s 39\n\nEndnotes\n4 Amendment history\npage 46 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\ndef lessee ins A2009-20 amdt 3.112\nam A2014-44 amdt 3.29\ndef own ins A2013-38 s 45\ndef registered affordable housing provider ins A2012-18\ns 15\ndef single dwelling house ins A2015-42 s 40\nom A2023-36 amdt 1.200\ndef single dwelling house lease ins A2015-42 s 40\nsub A2023-36 amdt 1.201\ndef tax ins A2019-7 amdt 1.27\n\nEndnotes\nEarlier republications 5\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 47\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n5 Earlier republications\nSome earlier republications were not numbered. The number in column 1 refers to\nthe publication order.\nSince 12 September 2001 every authorised republication has been published in\nelectronic pdf format on the ACT legislation register. A selection of authorised\nrepublications have also been published in printed format. These republications are\nmarked with an asterisk (*) in column 1. Electronic and printed versions of an\nauthorised republication are identical.\nRepublication\nNo and date\nEffective Last\namendment\nmade by\nRepublication\nfor\nR1\n1 July 2008\n1 July 2008–\n31 Dec 2008\nnot amended new Act\nR2\n1 Jan 2009\n1 Jan 2009–\n1 Feb 2009\nA2008-37 commenced expiry\nR3\n2 Feb 2009\n2 Feb 2009–\n21 Sept 2009\nA2008-37 amendments by\nA2008-37\nR4\n22 Sept 2009\n22 Sept 2009–\n1 July 2010\nA2009-20 amendments by\nA2009-20\nR5\n2 July 2010\n2 July 2010–\n11 Dec 2011\nA2009-20 commenced expiry\nR6\n12 Dec 2011\n12 Dec 2011–\n17 May 2012\nA2011-52 amendments by\nA2011-52\nR7\n18 May 2012\n18 May 2012–\n18 May 2013\nA2012-18 amendments by\nA2012-18\nR8\n19 May 2013\n19 May 2013–\n30 Sept 2013\nA2012-18 expiry of\ntransitional\nprovisions (pt 10)\nR9\n1 Oct 2013\n1 Oct 2013–\n31 Dec 2013\nA2013-38 amendments by\nA2013-38\nR10\n1 Jan 2014\n1 Jan 2014–\n18 Nov 2014\nA2013-38 amendments by\nA2013-18\nR11\n19 Nov 2014\n19 Nov 2014–\n1 Oct 2015\nA2014-44 amendments by\nA2014-44\n\nEndnotes\n5 Earlier republications\npage 48 Land Rent Act 2008\nEffective: 26/12/25\nR23\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nRepublication\nNo and date\nEffective Last\namendment\nmade by\nRepublication\nfor\nR12\n2 Oct 2015\n2 Oct 2015–\n12 Nov 2015\nA2014-44 expiry of\ntransitional\nprovisions (pt 10)\nR13\n13 Nov 2015\n13 Nov 2015–\n24 Nov 2015\nA2015-42 amendments by\nA2015-42\nR14\n25 Nov 2015\n25 Nov 2015–\n1 July 2016\nA2015-49 amendments by\nA2015-49\nR15\n2 July 2016\n2 July 2016–\n17 Sept 2017\nA2015-49 expiry of\ntransitional\nprovisions (pt 11)\nR16\n18 Sept 2017\n18 Sept 2017–\n28 Feb 2018\nA2017-1 amendments by\nA2017-1\nR17\n1 Mar 2018\n1 Mar 2018–\n27 Mar 2019\nA2018-2 amendments by\nA2018-2\nR18\n28 Mar 2019\n28 Mar 2019–\n9 Dec 2019\nA2019-7 amendments by\nA2019-7\nR19\n10 Dec 2019\n10 Dec 2019–\n30 June 2020\nA2019-46 amendments by\nA2019-46\nR20\n1 July 2020\n1 July 2020–\n22 June 2021\nA2020-20 amendments by\nA2020-20\nR21\n23 June 2021\n23 June 2021–\n26 Nov 2023\nA2021-12 amendments by\nA2021-12\nR22\n27 Nov 2023\n27 Nov 2023–25\nDec 2025\nA2023-36 amendments by\nA2023-36\n\nEndnotes\nExpired transitional or validating provisions 6\nR23\n26/12/25\nLand Rent Act 2008\nEffective: 26/12/25\npage 49\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n6 Expired transitional or validating provisions\nThis Act may be affected by transitional or validating provisions that have expired.\nThe expiry does not affect any continuing operation of the provisions (see\nLegislation Act 2001, s 88 (1)).\nExpired provisions are removed from the republished law when the expiry takes\neffect and are listed in the amendment history using the abbreviation ‘exp’ followed\nby the date of the expiry.\nTo find the expired provisions see the version of this Act before the expiry took\neffect. The ACT legislation register has point-in-time versions of this Act.\n© Australian Capital Territory 2025","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"Since its original enactment as a scheme for paying land rent on certain single dwelling leases, the Act has been extended in several ways that broaden its operational scope. Key expansions include: (1) a formalised discount and eligibility framework with annual reporting and loss‑of‑eligibility rules (Part 3: ss 10–16AA), (2) a specific registration/recognition path and discretionary discounts for registered affordable housing providers (ss 16A–16B), (3) tighter transfer controls for post‑2013 leases (s 16C) and related Ministerial determinations affecting who can receive transfers, and (4) strengthened enforcement and creditor‑facing mechanisms—priority charge on leases, mortgagee notification and recovery, and explicit court sale processes (Part 5: ss 23–28, 24A). Those additions shift the Act from a narrow choice‑of‑tenure device toward a more administratively managed, enforceable revenue stream with pronounced effects on transfers, mortgage security and the behaviour of lessees and lenders."},"complexity_factors":["Multiple conditional branches keyed to contract date (pre‑1 October 2013 vs post‑1 October 2013) with different calculation rules (ss 8, 8AA)","Cross‑references to several external Acts for key parameters: Taxation Administration Act (income threshold, percentages, tax law treatment), Rates Act (unimproved land value), Planning Act (single dwelling house lease) (dictionary; ss 6, 8, 8AA)","Numerous administrative discretions and subordinate instruments (Minister determinations, Commissioner determinations, disallowable instruments) (ss 9A, 16B, 16C(3), 30A, 32)","Several defined terms in the Dictionary and Part 5 that alter meaning contextually (e.g. discount percentage, standard percentage, income threshold amount, related parcel) (Dictionary; s 18)","Nested eligibility and loss‑of‑eligibility rules (income tests, ownership tests, occupation tests) with differing timing rules and transitional arrangements (ss 11, 14, 15, 16, 16AA, ss 29–30)","Detailed recovery mechanics: charge on lease with priority rules, mortgagee notification and recovery pathway, court sale procedure and ordering of proceeds (ss 23–28, 24A)","Multiple review and objection paths (Taxation Administration Act objection provisions, ACAT review for specified commissioner determinations) (ss 33–34)","Several numeric thresholds and timing windows that matter in practice (eg. 30‑day notice to commissioner (s 14), 2‑year transfer/vary deadline after notice (s 16AA(3)), $2,000 notification threshold or Ministerially determined amount (s 24(4)(c)), 90‑day mortgagee payment notice (s 24A(2)–(3))"],"plain_english_summary":"**What this law does (mechanically)\n\n- Creates a \"land rent\" regime for certain single‑dwelling house leases granted by the territory planning authority (these leases are called \"land rent leases\"). A lessee under such a lease pays an annual land rent instead of an upfront purchase price (see s 5, s 7, s 7A).\n\n- Sets two different calculation streams depending on when the lease contract was entered into: leases from before 1 October 2013 (\"pre‑2013\") and leases from on/after 1 October 2013 (\"post‑2013\") (see s 8 and s 8AA). The law uses percentage rates (a \"discount percentage\" and a \"standard percentage\") applied to the unimproved land value to work out land rent (dictionary and ss 8, 8AA).\n\n- Provides a system of discounted land rent for eligible lessees and for registered affordable housing providers (Part 3: ss 10–16B). Eligibility depends on rules about ownership of other real property, household income thresholds, and occupation of the property (s 11, s 16A).\n\n- Allows applications for discounted land rent to be made before grant or (for pre‑2013 leases) during the lease; the commissioner grants or refuses the discount and must give reasons on refusal (ss 10, 12).\n\n- Requires lessees who receive discounts to notify the commissioner of certain changes (e.g. acquiring other property, ceasing to live on site) and to make annual income/property declarations; failure to declare can trigger loss of discount (s 14, s 15, s 16AA).\n\n- Controls transferability of post‑2013 land rent leases: generally transfers must be to an \"eligible transferee\" (a person who has been granted a discount within 6 months prior to transfer), but the commissioner (with Minister guidance) can allow exceptions (s 16C).\n\n- Establishes payment mechanics, interest on unpaid land rent, and recovery powers: land rent is assessed and payable to the commissioner; unpaid amounts attract interest and become a debt and a charge on the lessee's interest in the lease (Part 5: ss 19–24).\n\n- Grants the commissioner step‑in enforcement powers: notices of arrears, registering the charge, notifying mortgagees/credit providers when thresholds are met, recovering the debt from a mortgagee after specified notices and time periods, and applying to court for sale of the lease and improvements to satisfy arrears (ss 24–27, 24A).\n\n- Provides administrative and review safeguards: the Minister and commissioner can make determinations (many are disallowable instruments), applicants may object to specific commissioner decisions under the Taxation Administration Act, and certain reviews may be taken to ACAT (ss 9A, 12, 32–34).\n\n\nWho this affects and who decides\n\n- Who pays: the lessee under a land rent lease is primarily liable for land rent and associated interest and recovery costs (s 19, s 21, s 23).\n- Who decides: the territory planning authority decides whether to grant land rent leases and on what invitations (s 7). The commissioner determines eligibility outcomes (s 12) and administers assessments, notices and recovery. The Minister has rule‑making and determination powers (eg. how to calculate total income (s 9A), who may be an eligible transferee and the factors the commissioner must take into account (s 16C(3)). Courts are involved where the commissioner seeks orders for sale (ss 26, 26A, 27).\n\n\nWhy it matters (claimed purpose and practical effects)\n\n- The Act provides an alternative tenure/payment model for single dwelling leases: instead of purchasing land, a person can hold a lease and pay an annual land rent set by reference to unimproved land value and prescribed percentages (ss 5, 8, 8AA).\n\n- The Act targets financial accessibility and social housing interfaces by offering discounted land rent to low‑income lessees and to registered affordable housing providers (Part 3). That is the statutory design; the law achieves that by tying discounts to income thresholds, owner‑occupancy and prohibition on owning other property (s 11, s 16A).\n\n\nTesting the statutory design against costs, incentives and trade‑offs (mechanisms, not advocacy)\n\n- Who pays and who benefits: benefits (lower annual charges) are concentrated on lessees who satisfy eligibility tests and on registered affordable housing providers (s 11, s 16B). Costs are mostly borne by lessees who do not qualify or who lose eligibility (ss 15, 16, 16AA), and by mortgagees or purchasers who must check certificates of land rent and related charges (s 31).\n\n- Incentives and behavioural effects: eligibility rules discourage lessees from owning other real property and require occupation in many cases (s 11). The annual declaration and 30‑day notification obligations (s 14) create an ongoing compliance duty that can change lessee behaviour (for example, delaying property purchases or moving residence).\n\n- Administrative discretion and implementation risk: the Commissioner and the Minister have multiple discretions (eg. method for calculating total income (s 9A), Minister determinations on transfer exceptions (s 16C(3)), remission powers (s 30A)). Those discretions enable flexibility but increase implementation risk, compliance uncertainty and reliance on subordinate instruments (many determinations are disallowable instruments; see ss 9A, 16B, 32). The Act depends on other legislation for rates, income thresholds and percentages (Taxation Administration Act, Rates Act), so operational detail sits outside this Act (dictionary and ss 8, 8AA).\n\n- Enforcement and creditor impacts: the land rent debt is a charge that takes priority over other encumbrances (s 24(2)). The Act permits notifying mortgagees and, after further notices and delays, recovering from mortgagees (ss 24(3)–(4), 24A). That mechanism shifts some enforcement risk onto mortgagees and can affect lending decisions and secondary market pricing for mortgages over such leases.\n\n- Transfer market effects: transfers of post‑2013 leases are restricted (s 16C). That restriction and the eligible transferee test can concentrate benefits among a narrower class of buyers (those granted discounts recently) and may limit resale liquidity unless the commissioner/Minister allow exceptions.\n\n- Compliance burdens and costs: applications for discount must include evidence of income and property ownership (s 10). The commissioner must issue written reasons for refusals (s 12). Lessees face ongoing reporting requirements (s 14), and possible financial exposure (loss of discount mid‑year, interest on arrears, sale for non‑payment) (ss 15–16AA, 21–27).\n\n\nConcrete levers and notable thresholds\n\n- Income and ownership tests determine discount eligibility (s 11).\n- Loss of eligibility for post‑2013 leases occurs after 2 consecutive years over the income threshold or on acquiring other property or ceasing to occupy—then the commissioner must give written notice and the lessee has 2 years to vary or transfer the lease (s 16AA).\n- Commissioner may notify mortgagee only after the charge is registered, the debt is in arrears, and the debt exceeds $2,000 or another Minister‑determined amount (s 24(4)).\n- Recovery from mortgagee follows a 90‑day debtor notice and at least 1 year of arrears after notification to the mortgagee (s 24A).\n\n\nProcedural protections and remedies\n\n- Applicants may object to certain commissioner decisions under the Taxation Administration Act; review routes include internal objection and ACAT review for prescribed decisions (ss 33–34).\n- The commissioner can remit interest or write off debts in specified circumstances (s 23(5)–(6)).\n\n\nNet effect (mechanical summary):\n\n- The Act sets up a regulated rent‑style payment alternative for specified single dwelling leases with an eligibility and discount framework, administrative discretion to calibrate income and percentage measures, and a suite of enforcement tools (charges, mortgagee notice/recovery, court sale) to secure Territory revenue. It creates ongoing compliance and reporting duties for lessees, constraints on transfers for many post‑2013 leases, and multiple points where Ministerial and commissioner discretion will shape outcomes (see Part 3, Part 4, Part 5)."},"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":true,"description":"The legislation has grown significantly beyond its original 2008 purpose of providing discounted land rent for low-income home buyers. Major expansions include: (1) the 2013 amendments creating a stricter post-October 2013 scheme with forced sale mechanisms for ineligible lessees; (2) the 2015 amendments adding special provisions for 'eligible former owners' affected by asbestos buyback schemes (Mr Fluffy); (3) the 2012/2013 amendments introducing registered affordable housing providers as a separate category; and (4) the 2019 amendments adding mortgagee recovery powers. The original Act was a simple discount scheme; it is now a complex affordable housing management tool with strict eligibility enforcement and special compensation pathways for displaced homeowners."},"complexity_factors":["Dual scheme structure: The Act maintains parallel but distinct regimes for pre-1 October 2013 and post-1 October 2013 leases, with different eligibility rules, calculation methods, and consequences for losing eligibility (compare ss 8 vs 8AA; ss 15-16 vs 16AA)","Complex mathematical formulas: Four separate algebraic formulas for calculating land rent across different scenarios (ss 8(3), 8AA(3), 15(2), 16(3)), involving discount percentages, standard percentages, relevant percentages, and compounding calculations","Extensive cross-referencing: Heavy reliance on external legislation including the Taxation Administration Act 1999 (treated as a tax law), Rates Act 2004 (for unimproved value), Planning Act 2023 (for lease variations), Building Act 2004 (certificate of occupancy), and Dangerous Substances Act 2004 (Mr Fluffy provisions)","Nested conditional logic: Multiple layers of conditions for eligibility (income thresholds, property ownership, residency requirements) with different triggers and grace periods depending on lease vintage","17 defined terms in the Dictionary, plus signpost definitions pointing to sections 9, 16A, 18, and 7A(4) for contextual definitions","Disallowable instruments: Multiple Ministerial and Commissioner determinations required for operational details (income calculation methods, fees, interest rates, threshold amounts, affordable housing criteria) that are not contained in the Act itself","Complex enforcement mechanisms: Detailed priority rules for sale proceeds (s 27), mortgagee recovery provisions (s 24A), and related parcel rules (s 18) that create a web of secured interests"],"plain_english_summary":"The Land Rent Act 2008 lets people lease ACT land for residential housing, paying an annual land rent instead of buying the land, making entry to homeownership cheaper by separating house and land costs. It applies to home buyers, eligible former owners from buybacks, community housing providers, and lenders.\n\nIt creates discounted-rent pathways for lower‑income occupants and strict transfer and enforcement rules (including charges, recovery powers and forced sales) to keep leased homes in the affordable pool."}},"importantCases":[],"_links":{"self":"/api/acts/land-rent-act-2008","history":"/api/acts/land-rent-act-2008/history","analysis":"/api/acts/land-rent-act-2008/analysis","conflicts":"/api/acts/land-rent-act-2008/conflicts","importantCases":"/api/acts/land-rent-act-2008/important-cases","documents":"/api/acts/land-rent-act-2008/documents"}}