{"id":"a-2004-4","name":"Land Tax Act 2004","slug":"land-tax-act-2004","collection":"act","jurisdiction":"act","status":"in_force","isInForce":true,"actNumber":"4 of 2004","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":23818,"registerId":"act-a-2004-4-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Land Tax Act 2004","content":"Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nLand Tax Act 2004\nA2004-4\nRepublication No 34\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 Tax Act 2004 (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 symbol M appears\nimmediately before the provision heading. The text of the modifying provision appears in the\nendnotes. For the legal status of modifications, see the Legislation Act 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\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\ncontents 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nLand Tax Act 2004\nContents\nPage\nPart 1 Preliminary\n1 Name of Act 2\n3 Dictionary 2\n4 Notes 2\n5 Offences against Act—application of Criminal Code etc 3\nPart 2 Imposition and payment of land tax\n6 Pt 2 subject to pt 4 4\n7 Definitions—pt 2 4\n8 When is something rented for pt 2? 5\n8A When is land tax payable on parcel of land for pt 2? 5\n\nContents\nPage\ncontents 2 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n9 Imposition of land tax 5\n10 Land exempted from s 9 generally 6\n11 Land exempted from land tax 9\n11A Principal place of residence exemption 10\n11B Moving out of principal place of residence 10\n11C Moving into principal place of residence—new owner 11\n11CA Moving into principal place of residence—ending rental 11\n11D Exemption after death of owner 12\n11E Decision on extension of period 13\n11F Applications lodged out of time 14\n11G Exemption for life tenant 15\n11H Exemption if nil or nominal rent paid 15\n11I Exemption if land becomes unfit for occupation 16\n12 Application for compassionate case exemption 17\n13 Decision on compassionate application 17\n13A Exemption for land provided for affordable community housing 18\n14 Commissioner to be told of change in circumstances 20\n15 Multiple dwellings 21\n16 Land partly owned by corporation or trustee 23\n17 Payment of land tax 24\nPart 2A Foreign ownership surcharge\n17A Definitions—pt 2A 26\n17B What is a foreign corporation?—pt 2A 27\n17C What is a foreign trust?—pt 2A 27\n17D When is foreign ownership surcharge payable on parcel of land for pt\n2A? 28\n17E Imposition of foreign ownership surcharge 28\n17F Land partly owned by foreign people 30\nPart 3 Enforcement\n18A Meaning of land tax—pt 3 32\n19 Interest payable on overdue land tax 32\n19A Interest and penalty tax payable on land tax if no disclosure 33\n\nContents\nPage\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\ncontents 3\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 4 Unit subdivisions\n26 Unit subdivisions 34\n27 Unit subdivisions—land tax 34\nPart 5 Exemptions, remissions and certain interest\npayments\n33 Meaning of land tax—pt 5 38\n34 Exemption from land tax 38\n35 Remission of land tax 38\n36 Remission of interest 38\n37 Interest on refund 39\nPart 6 Miscellaneous\n38 Objections 40\n39 Review of decisions by ACAT 41\n40 Working out amounts with fractions for Act 41\n41 Certificate of land tax and other charges 42\n42 Statement of amounts payable and payments made 42\n43 Determination of fees 43\n44 Regulation-making power 43\nDictionary 44\nEndnotes\n1 About the endnotes 49\n2 Abbreviation key 49\n3 Legislation history 50\n4 Amendment history 55\n5 Earlier republications 62\n6 Expired transitional or validating provisions 64\n\n\n\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nLand Tax Act 2004\nAn Act about land tax\n\nPart 1 Preliminary\nSection 1\npage 2 Land Tax Act 2004\nEffective: 26/12/25\nR34\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 Tax Act 2004.\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.\nFor example, the signpost definition ‘unit subdivision—see the Rates\nAct 2004, dictionary.’ means that the term ‘unit subdivision’ is defined in\nthat dictionary and the definition applies to this Act.\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 Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.\n\nPreliminary Part 1\nSection 5\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 3\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n5 Offences against Act—application of Criminal Code etc\nOther legislation applies in relation to offences against this Act.\nNote 1 Criminal Code\nThe Criminal Code, ch 2 applies to all offences against this Act (see\nCode, pt 2.1).\nThe chapter sets out the general principles of criminal responsibility\n(including burdens of proof and general defences), and defines terms used\nfor offences to which the Code applies (eg conduct, intention,\nrecklessness and strict liability).\nNote 2 Penalty units\nThe Legislation Act, s 133 deals with the meaning of offence penalties\nthat are expressed in penalty units.\n\nPart 2 Imposition and payment of land tax\nSection 6\npage 4 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 2 Imposition and payment of land\ntax\n6 Pt 2 subject to pt 4\nThis part is subject to part 4 (Unit subdivisions).\n7 Definitions—pt 2\nIn this part:\nrent means valuable consideration for which a tenant is liable under\na tenancy agreement in relation to the tenancy or a period of the\ntenancy.\ntenancy agreement—\n(a) means an agreement under which a person gives someone else,\nfor value, a right of occupation of a parcel of land for use as a\nresidence—\n(i) whether the right of occupation is exclusive or not; and\n(ii) whether the agreement is express or implied; and\n(iii) whether the agreement is in writing, is oral, or is partly in\nwriting and partly oral; but\n(b) does not include an agreement giving a right of occupation only\nas a boarder or lodger.\ntenant means a person with a right of occupation under a tenancy\nagreement.\ntrustee does not include a guardian or manager of the property of a\nperson with a legal disability.\n\nImposition and payment of land tax Part 2\nSection 8\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 5\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n8 When is something rented for pt 2?\n(1) For this part, a parcel of land or dwelling is not taken to be rented\nonly because a tenant is liable to pay for rates, repairs, maintenance\nor insurance in relation to the parcel or dwelling.\nNote For provision about multiple dwellings on a parcel of land, see s 15.\n(2) For this part, a parcel of land or dwelling is taken to be rented if it is\nrented on the 1st day of a quarter.\n8A When is land tax payable on parcel of land for pt 2?\n(1) For this part, land tax is payable on a parcel of land for a quarter if it\nis payable on the 1st day of the quarter.\n(2) Land tax is taken to be payable on a parcel of land on the 1st day of a\nquarter if it is not exempt under this part from land tax on that day.\n(3) If an exemption under this part stops applying to a parcel of land, land\ntax is payable on the 1st day of the quarter after the date the exemption\nstops applying.\n9 Imposition of land tax\n(1) Land tax at the appropriate rate is imposed for a quarter on each parcel\nof rateable land that is residential land.\n(2) However, land tax is not imposed on a parcel of land that is exempt\nunder section 10 or section 11.\n(3) The appropriate rate of land tax for a parcel of land is—\n(a) if section 27 (3) applies—the amount worked out under\nsection 27 (4), (5) or (6), whichever applies; or\n(b) in any other case—the amount worked out for the parcel as\nfollows:\nFC + (AUV × P)\nNote Section 27 (3) applies to a unit owner in a registered units plan whose\nunit is subject to land tax.\n\nPart 2 Imposition and payment of land tax\nSection 10\npage 6 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(4) In this section:\nAUV means the average unimproved value of the parcel of land under\nthe Rates Act 2004.\nFC means the fixed charge determined under the Taxation\nAdministration Act, section 139 for the parcel of land.\nP means the percentage rate determined under the Taxation\nAdministration Act, section 139 for the parcel of land.\nNote Power to determine a fixed charge or percentage rate under the Taxation\nAdministration Act includes the power to determine a different charge or\nrate for different matters or classes of matter (see Legislation Act, s 48).\n10 Land exempted from s 9 generally\n(1) The following parcels of land are exempt from land tax imposed\nunder section 9:\n(a) a parcel of land if exempted under the following provisions:\n(i) section 11A (Principal place of residence exemption);\n(ii) section 11B (Moving out of principal place of residence);\n(iii) section 11C (Moving into principal place of residence—\nnew owner);\n(iv) section 11CA (Moving into principal place of residence—\nending rental);\n(v) section 11D (Exemption after death of owner);\n(vi) section 11G (Exemption for life tenant);\n(vii) section 11H (Exemption if nil or nominal rent paid);\n(viii) section 11I (Exemption if land becomes unfit for\noccupation);\n\nImposition and payment of land tax Part 2\nSection 10\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 7\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(b) a parcel of residential land owned by an individual if the parcel\nis exempted under section 13 (Decision on compassionate\napplication) in relation to the parcel;\nNote An exemption under s 13 is for 1 year or less.\n(c) a parcel of land if exempted under section 13A (Exemption for\nland provided for affordable community housing);\n(d) a parcel of rural land;\n(e) a parcel of land owned by the housing commissioner under the\nHousing Assistance Act 2007;\n(f) a parcel of land owned or leased by an entity declared under the\nDuties Act 1999, section 73A (Transfers etc to entities for\ncommunity housing);\n(g) a parcel of land leased for a retirement village;\n(h) a parcel of land leased for a nursing home;\n(i) a parcel of land leased for a nursing home and a retirement\nvillage;\n(j) a parcel of land leased by a religious institution or order to\nprovide residential accommodation to a member of the\ninstitution or order and allow the member to perform his or her\nduties as a member of the institution or order;\n(k) a parcel of land, other than a parcel of residential land leased to\na corporation or trustee, being used for a purpose prescribed\nunder the regulations.\n(2) In this section:\nnursing home means premises that—\n(a) are approved, or taken to be approved, as a nursing home under\nthe National Health Act 1953 (Cwlth); and\n\nPart 2 Imposition and payment of land tax\nSection 10\npage 8 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(b) are built on land under a lease that allows the use of the land—\n(i) for residential accommodation and nursing care for\npatients who, because of infirmity or illness, disease,\nincapacity or disability have a continuing need for nursing\ncare; and\n(ii) if the land is also used, or to be used, as a retirement\nvillage—for residential retirement accommodation.\nretirement village means a complex of buildings (whether or not\nincluding hostel units)—\n(a) that is intended predominantly for retired people who are at least\n55 years old, or couples, at least 1 of whom is at least 55 years\nold; and\n(b) each of which is, or is to be, occupied or used under a sublease,\nlicence or other arrangement (other than a lease); and\n(c) each of which is intended, and able, to be occupied as a home;\nand\n(d) that is built on land under a lease that allows the use of the\nland—\n(i) for residential retirement accommodation; and\n(ii) if the land is also used, or to be used, for a nursing home—\nfor residential accommodation and nursing care for\npatients who, because of infirmity or illness, disease,\nincapacity or disability have a continuing need for nursing\ncare; and\n(e) from which no business activity is conducted by the lessee, other\nthan a business connected with the conduct of—\n(i) a retirement village; or\n(ii) if a nursing home is also conducted under the same lease—\nthe nursing home.\n\nImposition and payment of land tax Part 2\nSection 11\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 9\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nrural land means—\n(a) rateable land leased for the purpose of primary production only;\nor\n(b) rateable land leased for the purpose of primary production and\nother purposes but used mainly for primary production; or\n(c) a parcel of rateable land included in the common property of a\ncommunity title scheme under the Community Title Act 2001, if\nno parcel of land in the scheme is—\n(i) residential land; or\n(ii) leased for a commercial purpose.\nNote Section 15 (2) disapplies this section in certain circumstances.\n11 Land exempted from land tax\n(1) The following parcels of land are exempted from land tax:\n(a) a parcel of land held under a development lease by a corporation;\n(b) a parcel of residential land owned by a not-for-profit housing\ncorporation.\n(2) In this section:\ndevelopment lease, of land, means a lease for the development of the\nland by the lessee, or at the lessee’s expense, by clearing, filling,\ngrading, draining, levelling or excavating the land to make it suitable\nfor subdivision into parcels of land to be leased.\nnot-for-profit housing corporation means a corporation registered\nunder the Corporations Act or the Co-operatives National Law (ACT)\nwith a constitution that—\n(a) states that the main objective of the corporation is the provision\nof housing; and\n\nPart 2 Imposition and payment of land tax\nSection 11A\npage 10 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(b) prohibits the corporation from making a distribution (whether in\nmoney, property or another way) to its members.\nNote Section 15 (2) disapplies this section in certain circumstances.\n11A Principal place of residence exemption\n(1) This section applies if a parcel of land is, on the 1st day of a quarter—\n(a) owned by someone other than a corporation or trustee; and\n(b) occupied as the principal place of residence of 1 or more owners\nof the parcel of land.\n(2) The parcel of land is exempt from land tax.\nNote Under s 14 the commissioner must be told within 30 days if there is a\nchange in circumstances that would cause land tax to become payable for\nthe parcel.\n(3) However, for 2 people in a domestic partnership with more than\n1 parcel of land, only 1 parcel may be eligible for an exemption under\nthis section unless the commissioner is satisfied the people have\nseparated and there is no reasonable likelihood of cohabitation being\nresumed.\nNote Under s 38 and the Taxation Administration Act, s 108, the commissioner\nmust give the person a reviewable decision notice in relation to a decision\nto refuse to exempt a parcel of land because the commissioner is not\nsatisfied 2 people in a domestic partnership have separated.\n11B Moving out of principal place of residence\n(1) This section applies if an owner of a parcel of land, other than a parcel\nof land owned by a corporation or trustee—\n(a) occupies the parcel as the principal place of residence; and\n(b) stops occupying the parcel as the principal place of residence.\n\nImposition and payment of land tax Part 2\nSection 11C\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 11\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(2) The parcel of land is exempt from land tax for the 1st quarter after the\ndate the owner stops occupying the parcel as the principal place of\nresidence.\nNote Under s 14 the commissioner must be told within 30 days if there is a\nchange in circumstances that would cause land tax to become payable for\nthe parcel.\n(3) Subsection (2) does not apply if the parcel of land is rented by a\ntenant.\n11C Moving into principal place of residence—new owner\n(1) This section applies if a person, other than a corporation or trustee,\nbecomes the owner (the new owner) of a parcel of land, to be\noccupied by the new owner as their principal place of residence.\n(2) The parcel of land is exempt from land tax for the 1st quarter after the\ndate the new owner becomes the owner of the parcel.\nNote Under s 14 the commissioner must be told within 30 days if there is a\nchange in circumstances that would cause land tax to become payable for\nthe parcel.\n(3) Subsection (2) does not apply if, within 3 months after the date the\nnew owner becomes the owner of the parcel—\n(a) the new owner does not occupy the parcel as their principal place\nof residence; or\n(b) the parcel is rented by a tenant, other than the seller of the parcel\nunder an agreement with the new owner for a period of not\nlonger than 3 months.\n11CA Moving into principal place of residence—ending rental\n(1) This section applies if a parcel of land, other than a parcel of land\nowned by a corporation or trustee, stops being rented so it can be\noccupied by the owner of the parcel as their principal place of\nresidence.\n\nPart 2 Imposition and payment of land tax\nSection 11D\npage 12 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(2) The parcel of land is exempt from land tax for the 1st quarter after the\ndate the parcel stopped being rented.\nNote Under s 14 the commissioner must be told within 30 days if there is a\nchange in circumstances that would cause land tax to become payable for\nthe parcel.\n(3) Subsection (2) does not apply if, within 3 months after the date the\nparcel stopped being rented—\n(a) the owner does not occupy the parcel as their principal place of\nresidence; or\n(b) the parcel is rented by a tenant.\n11D Exemption after death of owner\n(1) This section applies if—\n(a) a parcel of land, other than a parcel of land owned by a\ncorporation or trustee, is occupied as the principal place of\nresidence by the owner of the parcel; and\n(b) the owner dies.\n(2) The parcel of land is exempt from land tax for 2 years after the date\nof the owner’s death if, during the 2-year period, the parcel is\nregistered in the name of—\n(a) the deceased owner; or\n(b) the personal representative.\nNote Under s 14 the commissioner must be told within 30 days if there is a\nchange in circumstances that would cause land tax to become payable for\nthe parcel.\n(3) Before the 2-year period ends, the personal representative may apply,\nin writing, to the commissioner to extend the period.\n(4) The application must set out the grounds on which it is made.\n\nImposition and payment of land tax Part 2\nSection 11E\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 13\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n11E Decision on extension of period\n(1) On receiving an application under section 11D, the commissioner\nmay extend the period mentioned in section 11D (2).\n(2) The commissioner may extend the period if—\n(a) the parcel of land—\n(i) has not been rented since the date of the owner’s death; and\n(ii) is not registered in the name of a person other than the\ndeceased owner or the deceased owner’s personal\nrepresentative; and\n(b) the commissioner is satisfied that—\n(i) a person is occupying the parcel of land as the person’s\nprincipal place of residence; and\n(ii) the person is likely to be a person in whom the deceased\nowner’s interest in the parcel will vest in accordance with\nthe administration of the deceased’s owner’s estate.\n(3) The commissioner must tell the personal representative, in writing, of\nthe decision under subsection (1) and—\n(a) if the commissioner extends the period—state the extended\nperiod; or\n(b) if the commissioner refuses to extend the period—state the\nreasons for the refusal.\nNote Under s 14 the commissioner must be told within 30 days if there is a\nchange in circumstances that would cause land tax to become payable for\nthe parcel.\n\nPart 2 Imposition and payment of land tax\nSection 11F\npage 14 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(4) The commissioner may, by written notice given to the personal\nrepresentative, revoke an extension if satisfied that the extension\nshould no longer be given.\nNote Under s 38 and the Taxation Administration Act, s 108, the commissioner\nmust also give the person a reviewable decision notice in relation to a\ndecision to—\n(a) extend the period for less than the period applied for; or\n(b) refuse to extend the period; or\n(c) revoke an extension.\n11F Applications lodged out of time\n(1) The commissioner may allow a person to lodge an application after\nthe 2-year period mentioned in section 11D (Exemption after death\nof owner).\n(2) The person must state fully and in detail, in writing, the circumstances\nconcerning and the reasons for the failure to make the application\nwithin the 2-year period.\n(3) The commissioner may, after considering the circumstances\nconcerning and the reasons for the failure to make the application\nwithin the period—\n(a) if satisfied that it is just and fair for the application to be lodged\nafter the period—give permission unconditionally or subject to\nconditions; or\n(b) refuse permission.\n(4) The commissioner must tell the person, in writing, of the decision\nunder subsection (3) and—\n(a) if the commissioner gives permission subject to a condition—\nstate the condition; or\n\nImposition and payment of land tax Part 2\nSection 11G\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 15\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(b) if the commissioner refuses permission—state the reasons for\nthe refusal.\nNote 1 Under s 38 and the Taxation Administration Act, s 108, the commissioner\nmust also give the person a reviewable decision notice in relation to a\ndecision to—\n(a) give permission subject to a condition; or\n(b) refuse permission.\nNote 2 Under s 14 the commissioner must be told within 30 days if there is a\nchange in circumstances that would cause land tax to become payable for\nthe parcel.\n11G Exemption for life tenant\n(1) This section applies if a parcel of land is, on the 1st day of a quarter—\n(a) owned by someone other than a corporation or trustee; and\n(b) occupied as the principal place of residence of a person having\na life or term interest in the parcel of land under a will.\n(2) The parcel of land is exempt from land tax.\n(3) Subsection (2) does not apply if the parcel of land is rented to the\nperson or another person.\nNote Under s 14 the commissioner must be told within 30 days if there is a\nchange in circumstances that would cause land tax to become payable for\nthe parcel.\n11H Exemption if nil or nominal rent paid\n(1) This section applies if a parcel of land is, on the 1st day of a quarter—\n(a) owned by someone other than a corporation or trustee; and\n(b) occupied by a person who—\n(i) is liable only to pay an amount that is not more than the\ntotal amount required for rates, repairs, maintenance and\ninsurance in relation to the parcel; or\n\nPart 2 Imposition and payment of land tax\nSection 11I\npage 16 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(ii) pays no rent for the parcel.\n(2) The parcel of land is exempt from land tax.\nNote Under s 14 the commissioner must be told within 30 days if there is a\nchange in circumstances that would cause land tax to become payable for\nthe parcel.\n11I Exemption if land becomes unfit for occupation\n(1) This section applies if the commissioner is satisfied that a parcel of\nland is, or has become, unfit for occupation as a place of residence.\nExamples—unfit for occupation\n1 property under construction or being substantially renovated\n2 property damaged by fire, flood or other natural disaster\n3 property maliciously damaged\n4 property which is otherwise unlawful to occupy under a territory law\n(2) The parcel of land is exempt from land tax after the date the parcel\nbecame unfit for occupation as a place of residence, until—\n(a) the end of the quarter following the quarter in which a certificate\nof occupancy is issued for the parcel; or\n(b) the commissioner is satisfied that the parcel is fit for occupation\nas a place of residence.\n(3) Subsection (2) does not apply if the parcel of land is rented by a\ntenant.\nNote 1 Under s 14 the commissioner must be told within 30 days if there is a\nchange in circumstances that would cause land tax to become payable for\nthe parcel.\nNote 2 Under s 38 and the Taxation Administration Act, s 108, the commissioner\nmust give the person a reviewable decision notice in relation to a decision\nto refuse to exempt a parcel of land because the commissioner is not\nsatisfied the land is, or has become, unfit for occupation as a place of\nresidence.\n(4) In this section:\ncertificate of occupancy—see the Building Act 2004, dictionary.\n\nImposition and payment of land tax Part 2\nSection 12\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 17\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n12 Application for compassionate case exemption\n(1) This section applies if, on the 1st day of a quarter, a parcel of\nresidential land is owned by an individual (the owner) and not exempt\nfrom land tax.\n(2) The owner may apply in writing to the commissioner for a declaration\nthat the parcel of land be treated as exempt from land tax on\ncompelling compassionate grounds.\n(3) The application must set out the grounds on which it is made.\n(4) In this section:\nland tax includes a foreign ownership surcharge.\n13 Decision on compassionate application\n(1) On receiving an application under section 12 by the owner of a parcel\nof land, the commissioner must—\n(a) if satisfied that the owner is temporarily absent because of\ncompelling compassionate reasons and the parcel is not a parcel\nto which subsection (2) relates—exempt the parcel from land\ntax; or\n(b) in any other case—refuse to exempt the parcel from land tax.\n(2) The commissioner must not exempt a parcel of land under this section\nif—\n(a) a person carries on business as the proprietor of a boarding house\non the parcel; or\n(b) the parcel is leased to a corporation or trustee.\n(3) An exemption under subsection (1) in relation to a parcel of land must\nstate that the parcel is exempt from land tax for a stated period of\n2 years or less.\n\nPart 2 Imposition and payment of land tax\nSection 13A\npage 18 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(4) A notice of refusal under subsection (1) (b) must give reasons why\nthe commissioner is not satisfied that the parcel should be exempt\nfrom land tax under this section.\n(5) The commissioner may, by notice given to the owner of the parcel of\nland, revoke an exemption under this section if satisfied that the\nparcel should no longer be exempted.\n(6) In this section:\nland tax includes a foreign ownership surcharge.\n13A Exemption for land provided for affordable community\nhousing\n(1) This section applies if an owner of a parcel of land—\n(a) enters into an agreement with a registered community housing\nprovider; and\n(b) makes the parcel of land available under the agreement to the\nprovider for the purpose of affordable community housing.\n(2) The parcel of land is exempt from land tax.\nNote Under s 14, the commissioner must be told within 30 days if there is a\nchange in circumstances that would cause land tax to become payable for\nthe parcel.\n(3) An agreement under subsection (1) must require the registered\ncommunity housing provider to—\n(a) take all reasonable steps to rent the parcel of land for affordable\ncommunity housing; and\n(b) before the 1st day of a quarter, notify the commissioner whether\nor not the parcel of land is rented.\n\nImposition and payment of land tax Part 2\nSection 13A\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 19\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(4) Subsection (2) does not apply if—\n(a) the parcel of land is not rented within 3 months after the date the\nparcel—\n(i) is made available under the agreement to the registered\ncommunity housing provider; or\n(ii) if rented, stops being rented; or\n(b) any part of the parcel of land is rented for a purpose other than\naffordable community housing under the agreement; or\n(c) the owner does not satisfy the criteria determined under\nsubsection (5) (a); or\n(d) the parcel of land would exceed the maximum number of parcels\ndetermined under subsection (5) (b) (i); or\n(e) the amount of land tax exempted would exceed the maximum\nvalue of land tax determined under subsection (5) (b) (ii); or\n(f) the parcel of land would exceed the maximum number of parcels\nfor which an owner is entitled determined under subsection (5)\n(b) (iii).\n(5) The Minister may determine—\n(a) criteria that an owner of a parcel of land must satisfy before\nbeing eligible for an exemption under this section; and\n(b) 1 or more of the following:\n(i) the maximum number of parcels of land that are entitled to\nan exemption under this section;\n(ii) the maximum value of land tax that may be exempted\nunder this section;\n(iii) the maximum number of parcels of land for which an\nowner is entitled to an exemption under this section.\n(6) A determination is a disallowable instrument.\n\nPart 2 Imposition and payment of land tax\nSection 14\npage 20 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(7) In this section:\naffordable community housing means community housing that is—\n(a) rented at a rate that is less than the current market rent; and\n(b) affordable by people on low or moderate incomes.\ncommunity housing—see the Community Housing Providers\nNational Law (ACT), section 4 (1).\nCommunity Housing Providers National Law (ACT) means the\nprovisions applying because of the Community Housing Providers\nNational Law (ACT) Act 2013, section 7.\nregistered community housing provider—see the Community\nHousing Providers National Law (ACT), section 4 (1).\n14 Commissioner to be told of change in circumstances\n(1) This section applies in relation to a parcel of land that is leased for\nresidential purposes if—\n(a) land tax or a foreign ownership surcharge is not imposed on the\nparcel; or\n(b) the parcel is exempt from land tax or a foreign ownership\nsurcharge.\n(2) A relevant person for the parcel of land must tell the commissioner—\n(a) of any change in circumstances in relation to the parcel that\nwould cause land tax or a foreign ownership surcharge to\nbecome payable for the parcel; and\n(b) the date of the change in circumstances.\nNote 1 It is an offence to fail to notify the commissioner under this section (see\nTaxation Administration Act, s 67 (2)).\nNote 2 It is also an offence to knowingly avoid paying, or disclosing a liability\nto pay, part or all of an amount of tax (see Taxation Administration Act,\ns 65 (1)).\n\nImposition and payment of land tax Part 2\nSection 15\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 21\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(3) For subsection (2), the relevant person must tell the commissioner not\nlater than 30 days after the date the circumstances change.\nExamples—s (2) and s (3)—changed circumstances\n1 a change of ownership of the parcel\n2 the parcel is owned by an individual as trustee\n3 the parcel is owned by a foreign person or an owner subsequently becomes a\nforeign person\n4 the parcel is no longer a principal place of residence\n5 the parcel is rented\n6 the parcel is otherwise no longer exempt from land tax or a foreign ownership\nsurcharge\n(4) In this section:\nrelevant person, for a parcel of land, means—\n(a) the owner of the parcel of land; or\n(b) if the owner has authorised an agent to act on the owner’s behalf\nin relation to the parcel—the agent; or\n(c) if the owner has died—the personal representative.\nExamples—par (b)—agent\naccountant, real estate agent, solicitor\n15 Multiple dwellings\n(1) This section applies if—\n(a) a parcel of residential land owned by someone other than a\ncorporation or trustee contains multiple dwellings; and\n(b) at least 1 of the dwellings is occupied—\n(i) as the principal place of residence of 1 or more owners of\nthe parcel, including an owner who is a personal\nrepresentative of a deceased person; or\n(ii) as the principal place of residence of a person having a life\nor term interest in the parcel of land under a will; or\n\nPart 2 Imposition and payment of land tax\nSection 15\npage 22 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(iii) by a person who pays no rent for the parcel, or is liable only\nto pay an amount that is not more than the total amount\nrequired for rates, repairs, maintenance and insurance in\nrelation to the parcel; and\n(c) at least 1 of the dwellings is rented by a tenant.\n(2) Section 10 (Land exempted from s 9 generally) and section 11 (Land\nexempted from land tax) do not apply to the parcel of land.\n(3) In working out the land tax payable for the parcel of land under\nsection 9 (Imposition of land tax), the AUV of the parcel of land is\nthe amount worked out as follows:\nAUV × FA\nTFA\n(4) In working out the land tax payable for the parcel of land under\nsection 9 (Imposition of land tax), the FC for the parcel of land is the\namount worked out as follows:\nFC × FA\nTFA\n(5) In this section:\nAUV means the average unimproved value of the parcel of land under\nthe Rates Act 2004.\ndwelling—\n(a) means a room, or suite of rooms, used or capable of being used\nas a separate residence; but\n(b) does not include—\n(i) a unit; or\n(ii) a garage, carport, garden shed, veranda, pergola, patio, or\nany other structure not used for living in.\nFA means the floor area of the rented dwelling.\n\nImposition and payment of land tax Part 2\nSection 16\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 23\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nFC means the fixed charge determined under the Taxation\nAdministration Act, section 139 for section 9 (4), definition of FC.\nTFA means the total floor area of all dwellings on the parcel of land.\n16 Land partly owned by corporation or trustee\n(1) This section applies to a parcel of residential land that is owned by—\n(a) 1 or more people who are corporations or trustees; and\n(b) 1 or more people who are exempt from paying land tax for the\nparcel under—\n(i) section 10 (Land exempted from s 9 generally), other than\nsection 10 (1) (a) (viii); or\n(ii) section 11 (Land exempted from land tax).\n(2) In working out the land tax payable for the parcel of land under\nsection 9 (Imposition of land tax), the AUV of the parcel of land is\nthe amount worked out as follows:\nAUV × C&TI\nAI\n(3) In working out the land tax payable for the parcel of land under\nsection 9 (Imposition of land tax), the FC for the parcel of land is the\namount worked out as follows:\nFC × C&TI\nAI\n(4) In this section:\nAI means the value of all interests in the parcel of land.\nAUV means the average unimproved value of the parcel of land under\nthe Rates Act 2004.\nC&TI means the value of all interests in the parcel of land held by\ncorporations and trustees.\n\nPart 2 Imposition and payment of land tax\nSection 17\npage 24 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nFC means the fixed charge determined under the Taxation\nAdministration Act, section 139 for section 9 (4), definition of FC.\n(5) Any land tax payable for the parcel of land is payable by the owners\nof the land who are corporations or trustees.\n17 Payment of land tax\n(1) Land tax in relation to a parcel of land is payable to the commissioner\nby the owner of the parcel.\n(2) A person who is the owner of the parcel of land is liable to pay to the\ncommissioner any unpaid land tax payable in relation to the parcel,\nwhether the amount became payable before or after the person\nbecame the owner.\n(3) However, if the owner of the parcel is a person to whom the Taxation\nAdministration Act, section 56H (8) applies in relation to the unpaid\nland tax, the amount is payable by the person who was the owner of\nthe parcel for the period to which the liability relates.\n(4) The assessment notice for the land tax payable for a quarter for a\nparcel of land must state a date for payment of the land tax\n(the payment date).\n(5) The payment date must not be earlier than 4 weeks after the date of\nthe notice.\n(6) A person may pay the land tax in relation to which an assessment\nnotice has been given—\n(a) if the amount payable is for a quarter and any arrears of land tax\nin relation to previous quarters have been paid in full—by\npaying, on or before the date for the payment of the land tax, the\namount of the land tax; or\n(b) by paying the amounts on the days that the person wishes, but\nso that the amount owing on the date for payment is paid no later\nthan the date for payment.\n\nImposition and payment of land tax Part 2\nSection 17\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(7) In this section:\nassessment notice, in relation to land tax, means a notice of\nassessment under the Taxation Administration Act, section 14 in\nrelation to the land tax.\nland tax includes a foreign ownership surcharge.\n\nPart 2A Foreign ownership surcharge\nSection 17A\npage 26 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 2A Foreign ownership surcharge\n17A Definitions—pt 2A\nIn this part:\nAustralian citizen—see the Australian Citizenship Act 2007 (Cwlth),\nsection 4.\nforeign individual means an individual who, on the 1st day of a\nquarter, is not—\n(a) an Australian citizen; or\n(b) a permanent resident; or\n(c) ordinarily resident in Australia or an external territory.\nforeign person—\n(a) means—\n(i) a foreign individual; or\n(ii) a foreign corporation; or\n(iii) a trustee of a foreign trust; but\n(b) does not include a personal representative of a deceased person.\npermanent resident means—\n(a) a person who holds a permanent visa under the Migration\nAct 1958 (Cwlth), section 30 (1); or\n(b) a New Zealand citizen who holds a special category visa under\nthe Migration Act 1958 (Cwlth), section 32.\n\nForeign ownership surcharge Part 2A\nSection 17B\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 27\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n17B What is a foreign corporation?—pt 2A\n(1) In this part:\nforeign corporation means—\n(a) a corporation incorporated outside Australia; or\n(b) a corporation in which 1 or more foreign people hold a\ncontrolling interest.\n(2) A corporation is taken to be a corporation mentioned in\nsubsection (1), definition of foreign corporation, paragraph (b) if,\ntaking their interests together, 1 or more foreign people, or associated\npeople of the foreign people—\n(a) are entitled to cast, or control the casting of, 50% or more of the\nmaximum number of votes at a general meeting of the\ncorporation; or\n(b) hold 50% or more of the shares in the corporation.\n17C What is a foreign trust?—pt 2A\n(1) In this part, a trust is a foreign trust if—\n(a) for a trust with fixed beneficial interests—taking their interests\ntogether, a beneficial interest of 50% or more of the capital of\nthe trust estate is held by—\n(i) 1 or more foreign people; or\n(ii) an associated person of the foreign person; or\n(b) for a discretionary trust—a foreign person is named in the trust\ndeed who, under the terms of the trust, takes the capital of the\ntrust estate if—\n(i) there is an exercise of a power or discretion in favour of the\nperson; or\n(ii) a power or discretion is not exercised.\n\nPart 2A Foreign ownership surcharge\nSection 17D\npage 28 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(2) In this section:\ndiscretionary trust—see the Duties Act 1999, dictionary.\n17D When is foreign ownership surcharge payable on parcel\nof land for pt 2A?\n(1) For this part, a foreign ownership surcharge is payable on a parcel of\nland for a quarter if it is payable on the 1st day of the quarter.\n(2) A foreign ownership surcharge is taken to be payable on a parcel of\nland on the 1st day of a quarter if it is not exempt under this part from\nthe foreign ownership surcharge on that day.\n(3) If an exemption under this part stops applying to a parcel of land, a\nforeign ownership surcharge is payable on the 1st day of the quarter\nafter the date the exemption stops applying.\n17E Imposition of foreign ownership surcharge\n(1) A foreign ownership surcharge at the appropriate rate is imposed for\na quarter on each parcel of rateable land that is—\n(a) residential land; and\n(b) on the 1st day of the quarter, owned by a foreign person.\n(2) However, a foreign ownership surcharge is not imposed on a parcel\nof land that is exempt under—\n(a) section 10 (Land exempted from s 9 generally), other than\nsection 10 (1) (a) (vii); or\n(b) section 11 (Land exempted from land tax).\n(3) The appropriate rate of the foreign ownership surcharge for a parcel\nof land is—\n(a) for a unit that is part of a unit subdivision—the amount worked\nout for the parcel as follows:\nAUVRUP × UE\nTUER\n\nForeign ownership surcharge Part 2A\nSection 17E\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 29\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(b) in any other case—the amount worked out for the parcel as\nfollows:\nAUV × P\n(4) In this section:\nAUV means the average unimproved value of the parcel of land under\nthe Rates Act 2004.\nAUVRU means the AUV of the parcel proportionate to the number of\nresidential units in the parcel, worked out as follows:\nAUV × TUER\nTUE\nAUVRUP means the AUVRU adjusted by the applicable percentage\nrate, worked out as follows:\nAUVRU × P\nP means the percentage rate determined under the Taxation\nAdministration Act, section 139 for the parcel of land.\nNote Power to determine a percentage rate under the Taxation Administration\nAct includes the power to determine a different rate for different matters\nor different classes of matters (see Legislation Act, s 48).\nresidential unit means a unit that is residential land.\nTUE means the total unit entitlement of all the units in the units plan.\nTUER means the total unit entitlement of all the residential units in\nthe units plan.\nUE means the unit entitlement of the unit.\nunit entitlement—see the Unit Titles Act, section 8.\nunits plan means a units plan under the Unit Titles Act, section 7.\n\nPart 2A Foreign ownership surcharge\nSection 17F\npage 30 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n17F Land partly owned by foreign people\n(1) This section applies to a parcel of residential land if on the 1st day of\na quarter—\n(a) the parcel is owned by—\n(i) 1 or more people who are foreign people; and\n(ii) 1 or more people who are not foreign people; and\n(b) a foreign ownership surcharge is payable for the parcel.\n(2) The appropriate rate of foreign ownership surcharge payable under\nsection 17E for the parcel of land is—\n(a) for a unit that is part of a unit subdivision—the amount worked\nout for the parcel as follows:\nAUVRUP × UE\nTUER × FI\nAI\n(b) in any other case—the amount worked out for the parcel as\nfollows:\nAUV × P × FI\nAI\n(3) In this section:\nAI means the value of all interests in the parcel of land.\nAUV—see section 9 (4).\nAUVRU means the AUV of the parcel proportionate to the number of\nresidential units in the parcel, worked out as follows:\nAUV × TUER\nTUE\nAUVRUP means the AUVRU adjusted by the applicable percentage\nrate, worked out as follows:\nAUVRU × P\n\nForeign ownership surcharge Part 2A\nSection 17F\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 31\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nFI means the value of all interests in the parcel or unit held by foreign\npeople.\nP—see section 17E (4).\nNote Power to determine a percentage rate under the Taxation Administration\nAct includes the power to determine a different rate for different matters\nor different classes of matters (see Legislation Act, s 48).\nresidential unit means a unit that is residential land.\nTUE means the total unit entitlement of all the units in the units plan.\nTUER means the total unit entitlement of all the residential units in\nthe units plan.\nUE means the unit entitlement of the unit.\nunit entitlement—see the Unit Titles Act, section 8.\nunits plan means a units plan under the Unit Titles Act, section 7.\n\nPart 3 Enforcement\nSection 18A\npage 32 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 3 Enforcement\n18A Meaning of land tax—pt 3\nIn this part:\nland tax includes a foreign ownership surcharge.\n19 Interest payable on overdue land tax\n(1) Interest on an amount of unpaid overdue land tax is worked out—\n(a) for each month that 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 overdue land tax that is unpaid on a day\nwhen the interest is worked out.\nNote The Minister may determine an interest rate for this section under the\nTaxation Administration Act, section 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\nFred’s land tax is due on 15 August. He doesn’t pay it until 5 October. Fred has to\npay interest worked out for the overdue period from 16 August to 5 October.\nBecause of the operation of s (2), Fred has to pay interest for the period from\n16 August to 15 October. Interest for the month from 16 August to 15 September\nis at the rate applying on 16 August, which is the 1st day of the 1st month that the\namount remains unpaid (see s (1)). Interest for the month from 16 September to\n15 October is at the rate applying on 16 September, which is the 1st day of the\n2nd month that the amount remains unpaid (see s (1)).\n(3) The Taxation Administration Act, section 25 (Interest in relation to\ntax defaults) does not apply to unpaid overdue land tax.\n\nEnforcement Part 3\nSection 19A\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 33\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n19A Interest and penalty tax payable on land tax if no\ndisclosure\n(1) This section applies if—\n(a) land tax is imposed on a parcel of rateable land; and\n(b) the owner of the parcel of land fails to comply with section 14\n(Commissioner to be told of change in circumstances).\n(2) The owner is liable to pay interest on the amount of land tax from the\nend of 30 days after the 1st day of the 1st quarter for which the tax is\nimposed.\n(3) Interest on the amount of land tax is worked out—\n(a) for each month that the amount is payable; 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 tax that is payable 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(4) The Taxation Administration Act, division 5.2 (Penalty tax) applies\nto the owner of the parcel of land as if—\n(a) the owner’s failure to comply with section 14 were a tax default;\nand\n(b) a reference to interest under division 5.1 were a reference to\ninterest under this section; and\n(c) a reference to the amount of tax unpaid were a reference to the\namount of land tax payable.\n(5) This section applies to land tax imposed before or after the\ncommencement of this section.\n\nPart 4 Unit subdivisions\nSection 26\npage 34 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 4 Unit subdivisions\nNote Section 9 imposes land tax on unit subdivisions.\n26 Unit subdivisions\n(1) For this Act, if a parcel of land is a unit subdivision, the land making\nup the parcel is taken to continue to be a single parcel of land.\n(2) However, in the application of this Act to a unit subdivision—\n(a) a reference to a parcel of land in relation to the assessment or\npayment of land tax is a reference to a unit; and\n(b) a reference to the owner is—\n(i) in relation to the assessment or payment of land tax—a\nreference to the unit owner; and\n(ii) in relation to any other notice—a reference to the owners\ncorporation.\n27 Unit subdivisions—land tax\n(1) This section applies to a parcel of land that is a unit subdivision.\n(2) If land tax imposed for the parcel of land for the quarter when the\nunits plan is registered is not paid before registration of the units plan,\nit is payable by the person who was the owner of the parcel on the\nday before the day when the units plan was registered.\n(3) On and after the 1st day of the next quarter after the day when the\nunits plan is registered or, if it is registered on the 1st day of a quarter,\non and after that day—\n(a) any land tax imposed for the parcel of land is payable by the unit\nowners whose units are subject to land tax; and\n(b) the amount payable by each unit owner whose unit is subject to\nland tax is the amount worked out under subsection (4), (5)\nor (6), whichever applies; and\n(c) no land tax for the parcel is payable by the owners corporation.\n\nUnit subdivisions Part 4\nSection 27\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 35\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(4) If a unit that is part of a unit subdivision—\n(a) is owned by someone other than a corporation or trustee; and\n(b) contains multiple dwellings; and\n(c) has at least 1 of the dwellings in the unit occupied—\n(i) as the principal place of residence by 1 or more owners of\nthe unit, including an owner who is a personal\nrepresentative of a deceased person; or\n(ii) as the principal place of residence by a person having a life\nor term interest in the unit under a will; or\n(iii) by a person who pays no rent for the unit, or is liable only\nto pay an amount that is not more than the total amount\nrequired for rates, repairs, maintenance and insurance in\nrelation to the unit; and\n(d) has at least 1 of the dwellings rented by a tenant;\nthe amount worked out for the unit is as follows:\n(FC × FA\nTFA ) + (AUVRUP × UE\nTUER × FA\nTFA)\n(5) If a unit that is part of a unit subdivision—\n(a) is owned by either a corporation or trustee, and\n(b) another person who is exempt from paying land tax for the\nparcel under—\n(i) section 10 (Land exempted from s 9 generally), other than\nsection 10 (1) (a) (viii); or\n(ii) section 11 (Land exempted from land tax);\nthe amount worked out for the unit is as follows:\n(FC × C&TI\nAI ) + (AUVRUP × UE\nTUER × C&TI\nAI )\n\nPart 4 Unit subdivisions\nSection 27\npage 36 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(6) If a unit is part of a unit subdivision, and subsections (4) and (5) do\nnot apply—the amount worked out for the unit is as follows:\nFC + (AUVRUP × UE\nTUER)\n(7) In this section:\nAI means the value of all interests in the unit.\nAUV—see section 9 (4).\nAUVRU means the AUV of the parcel proportionate to the number of\nresidential units in the parcel, worked out as follows:\nAUV × TUER\nTUE\nAUVRUP means the AUVRU adjusted by the applicable percentage\nrate, worked out as follows:\nAUVRU × P\nC&TI means the value of all interests in the unit held by corporations\nand trustees.\ndwelling—\n(a) means a room, or suite of rooms, used or capable of being used\nas a separate residence; but\n(b) does not include a garage, carport, garden shed, veranda,\npergola, patio, or any other structure not used for living in.\nFA means the floor area of the dwelling that is rented.\nFC—see section 9 (4).\nP—see section 9 (4).\nresidential unit means a unit that is residential land.\nTFA means the total floor area of the unit.\n\nUnit subdivisions Part 4\nSection 27\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 37\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nTUE means the total unit entitlement of all the units in the units plan.\nTUER means the total unit entitlement of all the residential units in\nthe units plan.\nUE means the unit entitlement of the unit.\nunit entitlement—see the Unit Titles Act, section 8.\nunits plan means a units plan under the Unit Titles Act, section 7.\n\nPart 5 Exemptions, remissions and certain interest payments\nSection 33\npage 38 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 5 Exemptions, remissions and\ncertain interest payments\n33 Meaning of land tax—pt 5\nIn this part:\nland tax includes a foreign ownership surcharge.\n34 Exemption from land tax\n(1) The Minister may exempt the owner of a parcel of land from payment\nof land tax owing for any period in relation to the parcel, or from\npayment of a stated part of the land tax.\n(2) An exemption is a notifiable instrument.\n(3) The Minister may make guidelines for the exercise of a function\nunder this section.\n(4) Guidelines are a disallowable instrument.\n35 Remission of land tax\n(1) The Minister may remit the land tax, or part of the land tax, payable\nfor a parcel of land if the Minister is satisfied that it is fair and\nreasonable in the circumstances.\n(2) The Minister may make guidelines for the exercise of a function\nunder this section.\n(3) Guidelines are a disallowable instrument.\n36 Remission of interest\nThe commissioner may, if the commissioner considers it appropriate\nin the circumstances, remit interest payable by a person in relation to\nland tax by any amount.\n\nExemptions, remissions and certain interest payments Part 5\nSection 37\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 39\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n37 Interest on refund\n(1) This section applies if the commissioner is satisfied that—\n(a) an assessment of land tax payable for a parcel of land has been\nwrongly made because of an administrative error; and\n(b) because of the error, a person has overpaid land tax for the\nparcel.\n(2) The commissioner may pay interest to the owner of the parcel—\n(a) at the market rate component determined under the Taxation\nAdministration Act, section 26; and\n(b) worked out from the date when the overpayment was made or a\nlater date the commissioner considers appropriate.\n\nPart 6 Miscellaneous\nSection 38\npage 40 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 6 Miscellaneous\n38 Objections\nThe following decisions of the commissioner are prescribed for the\nTaxation Administration Act, section 100 (Objection):\n(a) a decision under section 11A (3) to refuse to exempt a parcel of\nland from land tax because the commissioner is not satisfied\n2 people in a domestic partnership have separated;\n(b) a decision under section 11E (1) to extend the period of\nexemption after the death of an owner of a parcel of land for less\nthan the period applied for;\n(c) a decision under section 11E (1) to refuse to extend the period\nof exemption after the death of an owner of a parcel of land;\n(d) a decision under section 11E (4) to revoke an extension;\n(e) a decision under section 11F (3) to give permission subject to a\ncondition or refuse permission;\n(f) a decision under section 11I (1) to refuse to exempt a parcel of\nland from land tax because the commissioner is not satisfied the\nland is, or has become, unfit for occupation as a place of\nresidence;\n(g) a decision under section 13 (1) (b) to refuse to exempt a parcel\nof land from land tax on compassionate grounds;\n(h) a decision under section 13 (5) revoking an exemption given on\ncompassionate grounds;\n(i) a decision under section 36 to refuse to remit interest payable by\na person in relation to land tax;\n\nMiscellaneous Part 6\nSection 39\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 41\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(j) a decision under section 37 to refuse to pay interest on an\noverpayment or to pay interest other than from the date when the\noverpayment was made.\nNote Assessments are made under the Taxation Administration Act and\nobjections may be made under that Act, s 100 (1) (a). For example, if a\nperson is given an assessment for land tax and the person is dissatisfied\nwith the assessment because land tax was not payable in relation to the\nparcel of land, the person may object under that paragraph.\n39 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 38, other than a decision\nmentioned in section 38 (i).\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.\n40 Working out amounts with fractions for Act\n(1) If an amount worked out under this Act contains a fraction of a cent,\nthe amount must be rounded to the nearest cent, with ½ a cent being\ndisregarded.\n(2) However, in working out the average unimproved value under\nsection 15 (3) (Multiple dwellings), section 16 (2) (Land partly\nowned by corporation or trustee) or section 27 (4), (5) or (6) (Unit\nsubdivisions—land tax), any fraction of a dollar in the amount\nworked out must be disregarded.\n(3) The Taxation Administration Act, section 123 (Adjustments of\namounts) does not apply in working out an amount under this Act.\n\nPart 6 Miscellaneous\nSection 41\npage 42 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n41 Certificate of land tax and other charges\n(1) A relevant person for a parcel of land may apply to the commissioner\nfor a certificate of—\n(a) the land tax assessed to be payable under this Act for the parcel\nfor the current financial year; and\n(b) the land tax and other amounts immediately payable to the\ncommissioner under this Act in relation to the parcel.\n(2) The commissioner must give the applicant the certificate.\n(3) The certificate is conclusive proof for an honest buyer for value of the\nparcel of land of the matters certified.\nNote The certificate may include a certificate of amounts payable under the\nRates Act 2004 in relation to the parcel (see Legislation Act, s 49).\n(4) For this section, land tax and other amounts are taken to be payable\nimmediately even if any necessary time after service of a notice has\nnot ended.\n(5) In this section:\nland tax includes a foreign ownership surcharge.\nrelevant person, for a parcel of land, means—\n(a) the owner of the parcel; or\n(b) a buyer who has entered into a contract to buy the parcel; or\n(c) a mortgagee of the parcel.\n42 Statement of amounts payable and payments made\n(1) A person may apply to the commissioner for a statement of—\n(a) the amounts that became payable to the commissioner under this\nAct in relation to a parcel of land in a stated financial year; and\n\nMiscellaneous Part 6\nSection 43\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 43\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(b) the payments received by the commissioner in the financial year\nfor amounts that became payable under this Act in relation to the\nparcel.\n(2) The commissioner must give the applicant the statement.\nNote The statement may include a statement of rates payable and received\nunder the Rates Act 2004 in relation to the parcel of land (see Legislation\nAct, s 49).\n43 Determination of fees\n(1) The Minister may determine fees for this Act.\n(2) A determination is a disallowable instrument.\n44 Regulation-making power\nThe Executive may make regulations for this Act.\n\nDictionary\npage 44 Land Tax Act 2004\nEffective: 26/12/25\nR34\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• Australia\n• commissioner for revenue\n• corporation\n• domestic partnership (see s 169 (2))\n• external territory\n• financial year\n• function\n• interest\n• month\n• person (see s 160)\n• quarter\n• territory law\n• under.\nassociated person—see the Duties Act 1999, section 77A.\nAustralian citizen, for part 2A (Foreign ownership surcharge)—see\nsection 17A.\ncommissioner means the commissioner for revenue.\nforeign corporation, for part 2A (Foreign ownership surcharge)—see\nsection 17B.\nforeign individual, for part 2A (Foreign ownership surcharge)—see\nsection 17A.\nforeign ownership surcharge includes—\n(a) penalty tax; and\n\nDictionary\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 45\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(b) the total of—\n(i) the costs and expenses reasonably incurred by the\nTerritory in attempting to recover the foreign ownership\nsurcharge; and\n(ii) interest payable in relation to the foreign ownership\nsurcharge.\nforeign person, for part 2A (Foreign ownership surcharge)—see\nsection 17A.\nforeign trust, for part 2A (Foreign ownership surcharge)—see\nsection 17C.\nland sublease—see the Planning Act 2023, dictionary.\nland tax—\n(a) for this Act generally, includes—\n(i) penalty tax; and\n(ii) the total of—\n(A) the costs and expenses reasonably incurred by the\nTerritory in attempting to recover the land tax; and\n(B) interest payable in relation to the land tax; and\n(b) for part 3 (Enforcement)—see section 18A; and\n(c) for part 5 (Exemptions, remissions and certain interest\npayments)—see section 33.\nlease means a lease from the Commonwealth or the Territory, and\nincludes an agreement with the Commonwealth or the Territory—\n(a) for a lease of a parcel of land; or\n(b) for the tenancy or occupation of a parcel of land.\n\nDictionary\npage 46 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nowner, of a parcel of land means—\n(a) the registered proprietor of an interest in the parcel (other than\nan interest in a lease granted by a person other than the Territory\nor the Commonwealth); or\n(b) if the registered proprietor has sold the interest to another person\n(the new owner) and the new owner is in possession of the parcel\nbut not yet registered as the proprietor—the new owner; or\n(c) a mortgagee in possession of the parcel; or\n(d) a person holding the parcel under a sublease from the Territory,\nif the Territory holds the parcel under a lease from the\nCommonwealth; or\n(e) for a parcel held under a land sublease—the sublessee.\nowners corporation—see the Unit Titles (Management) Act 2011,\ndictionary.\nparcel includes a part of a parcel of land that is separately held by an\noccupier, tenant, lessee or owner.\npermanent resident, for part 2A (Foreign ownership surcharge)—see\nsection 17A.\npersonal representative, in relation to a deceased person, means—\n(a) an executor of the deceased person’s will; or\n(b) an administrator of the deceased person’s estate.\nprimary production means—\n(a) production resulting directly from—\n(i) cultivation of land; or\n(ii) keeping animals for their sale, bodily produce or natural\nincrease; or\n(iii) fishing operations; or\n(iv) forest operations; and\n\nDictionary\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 47\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(b) the manufacture of dairy produce by the person who produced\nthe raw material used in that manufacture.\nrateable land—see the Rates Act 2004, section 8.\nrates—see the Rates Act 2004, dictionary.\nrent, for part 2 (Imposition and payment of land tax)—see section 7.\nrented, for part 2 (Imposition and payment of land tax)—see\nsection 8.\nresidential land means—\n(a) rateable land leased for residential purposes only; or\n(b) rateable land leased for residential purposes and other purposes\nbut used for residential purposes only; or\n(c) a parcel of rateable land included in the common property of a\ncommunity title scheme under the Community Title Act 2001,\nif—\n(i) at least 1 parcel of land in the scheme is residential land\nunder paragraph (a) or (b); and\n(ii) no parcel of land in the scheme is leased for a commercial\npurpose.\nTaxation Administration Act means the Taxation Administration\nAct 1999.\ntenancy agreement, for part 2 (Imposition and payment of land\ntax)—see section 7.\ntenant, for part 2 (Imposition and payment of land tax)—see\nsection 7.\ntrustee, for part 2 (Imposition and payment of land tax)—see\nsection 7.\nunit means a unit under the Unit Titles Act, section 9.\n\nDictionary\npage 48 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nunit owner means—\n(a) the registered proprietor of the lease of a unit; or\n(b) if the registered proprietor has sold the interest to another person\n(the new owner) and the new owner is in possession of the unit\nbut not yet registered as the proprietor—the new owner.\nunit subdivision—see the Rates Act 2004, dictionary.\nUnit Titles Act means the Unit Titles Act 2001.\n\nEndnotes\nAbout the endnotes 1\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 49\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 50 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n3 Legislation history\nLand Tax Act 2004 A2004-4\nnotified LR 18 February 2004\ns 1, s 2 commenced 18 February 2004 (LA s 75 (1))\nremainder commenced 1 July 2004 (s 2)\nas amended by\nStatute Law Amendment Act 2005 A2005-20 sch 3 pt 3.32\nnotified LR 12 May 2005\ns 1, s 2 taken to have commenced 8 March 2005 (LA s 75 (2))\nsch 3 pt 3.32 commenced 2 June 2005 (s 2 (1))\nRevenue Legislation Amendment Act 2005 A2005-29 pt 3\nnotified LR 28 June 2005\ns 1, s 2 commenced 28 June 2005 (LA s 75 (1))\npt 3 commenced 29 June 2005 (s 2 (2))\nRevenue Legislation Amendment Act 2006 A2006-19 pt 3\nnotified LR 17 May 2006\ns 1, s 2 commenced 17 May 2006 (LA s 75 (1))\npt 3 commenced 18 May 2006 (s 2 (3))\nHousing Assistance Act 2007 A2007-8 sch 1 pt 1.5\nnotified LR 10 May 2007\ns 1, s 2 commenced 10 May 2007 (LA s 75 (1))\nsch 1 pt 1.5 commenced 10 November 2007 (s 2 and LA s 79)\nLand Tax (Interest and Penalty) Amendment Act 2007 A2007-20\nnotified LR 14 June 2007\ns 1, s 2 commenced 14 June 2007 (LA s 75 (1))\nremainder commenced 15 June 2007 (s 2)\nRevenue Legislation Amendment Act 2007 A2007-21 pt 3\nnotified LR 19 June 2007\ns 1, s 2 commenced 19 June 2007 (LA s 75 (1))\npt 3 commenced 20 June 2007 (s 2)\n\nEndnotes\nLegislation history 3\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 51\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nRevenue Legislation (Housing Affordability Initiatives) Amendment\nAct 2007 A2007-29 pt 3\nnotified LR 2 October 2007\ns 1, s 2 commenced 2 October 2007 (LA s 75 (1))\npt 3 commenced 3 October 2007 (s 2)\nLand Rent Act 2008 A2008-16 sch 1 pt 1.1\nnotified LR 30 June 2008\ns 1, s 2 commenced 30 June 2008 (LA s 75 (1))\nsch 1 pt 1.1 commenced 1 July 2008 (s 2 and CN2008-10)\nACT Civil and Administrative Tribunal Legislation Amendment\nAct 2008 (No 2) A2008-37 sch 1 pt 1.62\nnotified LR 4 September 2008\ns 1, s 2 commenced 4 September 2008 (LA s 75 (1))\nsch 1 pt 1.62 commenced 2 February 2009 (s 2 (1) and see ACT Civil\nand Administrative Tribunal Act 2008 A2008-35, s 2 (1) and CN2009-2)\nRates and Land Tax Legislation Amendment Act 2009 A2009-52 pt 2\nnotified LR 18 December 2009\ns 1, s 2 commenced 18 December 2009 (LA s 75 (1))\npt 2 commenced 1 January 2010 (s 2)\nLand Tax Amendment Act 2011 A2011-33\nnotified LR 1 September 2011\ns 1, s 2 commenced 1 September 2011 (LA s 75 (1))\nremainder commenced 2 September 2011 (s 2)\nUnit Titles (Management) Act 2011 A2011-41 sch 5 pt 5.5\nnotified LR 3 November 2011\ns 1, s 2 commenced 3 November 2011 (LA s 75 (1))\nsch 5 pt 5.5 commenced 30 March 2012 (s 2 and CN2012-6)\nRates and Land Tax Legislation Amendment Act 2012 A2012-37 pt 2\nnotified LR 18 June 2012\ns 1, s 2 commenced 18 June 2012 (LA s 75 (1))\npt 2 commenced 1 July 2012 (s 2)\n\nEndnotes\n3 Legislation history\npage 52 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nRevenue Legislation (Tax Reform) Amendment Act 2013 A2013-17\nsch 1 pt 1.1\nnotified LR 22 May 2013\ns 1, s 2 commenced 22 May 2013 (LA s 75 (1))\nsch 1 pt 1.1 commenced 23 May 2013 (s 2)\nLand Tax Amendment Act 2014 A2014-36\nnotified LR 22 August 2014\ns 1, s 2 commenced 22 August 2014 (LA s 75 (1))\nremainder commenced 1 October 2014 (s 2)\nStatute Law Amendment Act 2014 (No 2) A2014-44 sch 3 pt 3.7\nnotified LR 5 November 2014\ns 1, s 2 commenced 5 November 2014 (LA s 75 (1))\nsch 3 pt 3.7 commenced 19 November 2014 (s 2)\nPlanning and Development (University of Canberra and Other\nLeases) Legislation Amendment Act 2015 A2015-19 pt 10\nnotified LR 11 June 2015\ns 1, s 2 commenced 11 June 2015 (LA s 75 (1))\npt 10 commenced 1 July 2015 (s 2 and CN2015-9)\nRevenue Legislation Amendment Act 2015 A2015-49 pt 5\nnotified LR 24 November 2015\ns 1, s 2 commenced 24 November 2015 (LA s 75 (1))\npt 5 commenced 25 November 2015 (s 2)\nRevenue Legislation Amendment Act 2017 A2017-1 sch 1 pt 1.4\nnotified LR 22 February 2017\ns 1, s 2 commenced 22 February 2017 (LA s 75 (1))\nsch 1 pt 1.4 commenced 18 September 2017 (s 2 (1) and CN2017-5)\nCo-operatives National Law (ACT) Act 2017 A2017-8 sch 2 pt 2.3\nnotified LR 4 April 2017\ns 1, s 2 commenced 4 April 2017 (LA s 75 (1))\nsch 2 pt 2.3 commenced 1 May 2017 (s 2)\nRevenue Legislation Amendment Act 2017 (No 2) A2017-11 pt 3\nnotified LR 16 May 2017\ns 1, s 2 commenced 16 May 2017 (LA s 75 (1))\npt 3 commenced 1 July 2017 (s 2)\n\nEndnotes\nLegislation history 3\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 53\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nRevenue Legislation Amendment Act 2018 A2018-2 sch 1 pt 1.5\nnotified LR 28 February 2018\ns 1, s 2 commenced 28 February 2018 (LA s 75 (1))\nsch 1 pt 1.5 commenced 1 March 2018 (s 2)\nLand Tax Amendment Act 2018 A2018-15\nnotified LR 16 May 2018\ns 1, s 2 commenced 16 May 2018 (LA s 75 (1))\nremainder commenced 1 July 2018 (s 2)\nRevenue Legislation Amendment Act 2019 A2019-7 sch 1 pt 1.4\nnotified LR 27 March 2019\ns 1, s 2 commenced 27 March 2019 (LA s 75 (1))\nsch 1 pt 1.4 commenced 28 March 2019 (s 2 (1))\nRevenue Legislation Amendment Act 2019 (No 2) A2019-46 pt 4\nnotified LR 9 December 2019\ns 1, s 2 commenced 9 December 2019 (LA s 75 (1))\npt 4 commenced 10 December 2019 (s 2 (1))\nRevenue Legislation Amendment Act 2021 A2021-10 sch 1 pt 1.2\nnotified LR 19 May 2021\ns 1, s 2 commenced 19 May 2021 (LA s 75 (1))\namdt 1.11 commenced 20 May 2021 (s 2 (2) (a))\nsch 1 pt 1.2 remainder commenced 20 May 2021 (s 2 (1))\nStatute Law Amendment Act 2021 A2021-12 sch 3 pt 3.31\nnotified LR 9 June 2021\ns 1, s 2 commenced 9 June 2021 (LA s 75 (1))\nsch 3 pt 3.31 commenced 23 June 2021 (s 2 (1))\nRevenue Legislation Amendment Act 2023 A2023-6 pt 3, sch 1 pt 1.2\nnotified LR 11 April 2023\ns 1, s 2 commenced 11 April 2023 (LA s 75 (1))\npt 3 commenced 12 April 2023 (s 2 (1))\nsch 1 pt 1.2 commenced 1 October 2023 (s 2 (3) and see CN2023-8)\n\nEndnotes\n3 Legislation history\npage 54 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPlanning (Consequential Amendments) Act 2023 A2023-36 sch 1\npt 1.39\nnotified LR 29 September 2023\ns 1, s 2 commenced 29 September 2023 (LA s 75 (1))\nsch 1 pt 1.39 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 4.107\nnotified LR 6 November 2025\ns 1, s 2 commenced 6 November 2025 (LA s 75 (1))\nsch 4 pt 4.107 commenced 26 December 2025 (s 2 (7))\n\nEndnotes\nAmendment history 4\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 55\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)\nDefinitions—pt 2\ns 7 sub A2019-46 s 22\ndef rent am A2018-15 s 4\nsub A2019-46 s 22\ndef residential tenancy agreement ins A2018-15 s 5\nom A2019-46 s 22\ndef tenancy agreement om A2018-15 s 6\nins A2019-46 s 22\ndef tenant sub A2018-15 s 7; A2019-46 s 22\ndef trustee sub A2018-15 s 8; A2019-46 s 22\nWhen is something rented for pt 2?\ns 8 am A2018-15 s 9, s 10\nWhen is land tax payable on parcel of land for pt 2?\ns 8A ins A2018-15 s 11\nImposition of land tax\ns 9 am A2005-29 s 11; A2013-17 amdt 1.1, amdt 1.2; A2014-36\ns 4, s 5; A2017-11 s 10; A2018-15 ss 12-14; ss renum\nR25 LA\nLand exempted from s 9 generally\ns 10 am A2007-29 s 14; pars renum R8 LA; A2007-8 amdt 1.11;\nA2014-44 amdt 3.30; A2018-15 s 15; pars renum R25 LA;\nA2019-7 amdt 1.28; pars renum R26 LA; A2019-46 s 23,\ns 24; pars renum R27 LA\nLand exempted from land tax\ns 11 am A2015-49 s 24; A2017-8 amdt 2.4; A2018-15 s 16, s 17;\nss renum R25 LA\nPrincipal place of residence exemption\ns 11A ins A2018-15 s 18\nam A2021-10 amdt 1.7\nMoving out of principal place of residence\ns 11B ins A2018-15 s 18\nam A2021-10 amdt 1.8\nMoving into principal place of residence—new owner\ns 11C ins A2018-15 s 18\nsub A2019-46 s 25\nam A2021-10 amdt 1.9\n\nEndnotes\n4 Amendment history\npage 56 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nMoving into principal place of residence—ending rental\ns 11CA ins A2019-46 s 25\nam A2021-10 amdt 1.10\nExemption after death of owner\ns 11D ins A2018-15 s 18\nam A2021-10 amdt 1.10\nDecision on extension of period\ns 11E ins A2018-15 s 18\nApplications lodged out of time\ns 11F ins A2018-15 s 18\nExemption for life tenant\ns 11G ins A2018-15 s 18\nExemption if nil or nominal rent paid\ns 11H ins A2018-15 s 18\nExemption if land becomes unfit for occupation\ns 11I ins A2018-15 s 18\nam A2019-46 s 26; ss renum R27 LA\nApplication for compassionate case exemption\ns 12 am A2018-15 s 19, s 20\nDecision on compassionate application\ns 13 am A2018-15 s 21; A2019-46 s 27\nExemption for land provided for affordable community housing\ns 13A ins A2019-7 amdt 1.29\nam A2021-10 amdt 1.11; ss renum R28 LA; A2025-29\namdt 4.107\nCommissioner to be told of change in circumstances\ns 14 sub A2009-52 s 4; A2018-15 s 22; A2019-46 s 28, s 29\nam A2021-12 amdt 3.76\nCommissioner to be told if residential land owned by an individual as trustee\ns 14A ins A2011-33 s 4\nom A2018-15 s 23\nMultiple dwellings\ns 15 am A2005-29 s 12; A2014-36 s 6, s 7; ss renum R17 LA;\nA2018-15 s 24, s 25; pars renum R25 LA; A2019-46 s 30\nLand partly owned by corporation or trustee\ns 16 am A2005-29 s 13; A2014-36 s 8, s 9; ss renum R17 LA;\nA2018-15 s 26; A2023-6 s 46, s 47\n\nEndnotes\nAmendment history 4\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 57\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPayment of land tax\ns 17 am A2007-21 s 9; ss renum R7 LA; A2014-44 amdt 3.31;\nA2018-2 amdt 1.14; A2018-15 s 27, s 28; pars renum R25\nLA; A2023-6 s 48\nForeign ownership surcharge\npt 2A hdg ins A2018-15 s 29\nDefinitions—pt 2A\ns 17A ins A2018-15 s 29\ndef Australian citizen ins A2018-15 s 29\ndef foreign individual ins A2018-15 s 29\ndef foreign person ins A2018-15 s 29\ndef permanent resident ins A2018-15 s 29\nWhat is a foreign corporation?—pt 2A\ns 17B ins A2018-15 s 29\nWhat is a foreign trust?—pt 2A\ns 17C ins A2018-15 s 29\nWhen is foreign ownership surcharge payable on parcel of land for pt 2A?\ns 17D ins A2018-15 s 29\nImposition of foreign ownership surcharge\ns 17E ins A2018-15 s 29\nam A2023-6 s 49\nLand partly owned by foreign people\ns 17F ins A2018-15 s 29\nam A2019-7 amdt 1.30\nLand tax for part of quarter\ns 18 am A2005-29 s 14; A2015-49 s 25\nom A2018-15 s 30\nMeaning of land tax—pt 3\ns 18A ins A2018-15 s 31\nInterest payable on overdue land tax\ns 19 am A2014-44 amdt 3.32\nInterest and penalty tax payable on land tax if no disclosure\ns 19A ins A2007-20 s 4\nam A2014-44 amdt 3.32; A2015-49 ss 26-28; A2018-15 ss\n32-34; ss renum R25 LA\nCharge of land tax on rateable land\ns 20 om A2015-49 s 29\nNotice of land tax in arrears\ns 21 om A2015-49 s 29\n\nEndnotes\n4 Amendment history\npage 58 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nUnoccupied land—letting for unpaid land tax\ns 22 om A2015-49 s 29\nEntitlement to possession of land held by commissioner\ns 23 om A2015-49 s 29\nSale of land for nonpayment of land tax\ns 24 sub A2006-19 s 20\nam A2008-16 amdt 1.1, amdt 1.2\nom A2015-49 s 29\nApplication may relate to more than 1 parcel\ns 25 am A2006-19 s 21\nom A2015-49 s 29\nApplication of Act to unit subdivisions\ndiv 4.1 hdg om A2013-17 amdt 1.3\nUnit subdivisions—land tax\ns 27 am A2005-20 amdt 3.185; A2014-36 s 10; A2017-11 s 11,\ns 12; A2018-15 ss 35-37; A2019-46 s 31; A2023-6 s 50\nCertain proposed unit subdivisions\ndiv 4.2 hdg om A2013-17 amdt 1.4\nMeaning of qualifying parcel of land for div 4.2\ns 28 om A2013-17 amdt 1.4\nWhen div 4.2 applies to parcel of land\ns 29 om A2013-17 amdt 1.4\nImposition of land tax—qualifying parcels of land\ns 30 am A2005-29 s 15\nom A2013-17 amdt 1.4\nEnd of application of div 4.2\ns 31 om A2013-17 amdt 1.4\nReassessment—completion of development\ns 32 om A2013-17 amdt 1.4\nMeaning of land tax—pt 5\ns 33 om A2013-17 amdt 1.4\nins A2018-15 s 38\nExemption from land tax\ns 34 am A2014-44 amdt 3.33; A2025-29 amdt 4.107\nRemission of land tax\ns 35 am A2025-29 amdt 4.107\nRemission of interest\ns 36 sub A2019-7 amdt 1.31\n\nEndnotes\nAmendment history 4\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 59\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nInterest on refund\ns 37 am A2005-29 s 16\nObjections\ns 38 am A2015-49 s 30; pars renum R20 LA\nsub A2018-15 s 39\nam A2019-7 amdt 1.32\nReview of decisions by ACAT\ns 39 sub A2008-37 amdt 1.286\nam A2015-49 s 31; A2018-15 s 40\nWorking out amounts with fractions for Act\ns 40 am A2017-11 s 13\nCertificate of land tax and other charges\ns 41 am A2008-16 amdt 1.3; A2017-1 amdt 1.101; A2018-15 s 41;\nA2019-7 amdts 1.33-1.35; A2021-12 amdt 3.76; A2025-29\namdt 4.107\nStatement of amounts payable and payments made\ns 42 am A2021-12 amdt 3.76; A2025-29 amdt 4.107\nDetermination of fees\ns 43 am A2014-44 amdt 3.34; A2025-29 amdt 4.107\nRegulation-making power\ns 44 am A2025-29 amdt 4.107\nTransitional\npt 7 hdg exp 1 July 2005 (s 57)\nMeaning of repealed Act for pt 7\ns 45 exp 1 July 2005 (s 57)\nSpecial provision for period to 30 June 1987\ns 46 exp 1 July 2005 (s 57)\nMeaning of assessment\ns 47 exp 1 July 2005 (s 57)\nLand tax payable under repealed Act\ns 48 exp 1 July 2005 (s 57)\nLand to which repealed Act, pt 4A applied\ns 49 exp 1 July 2005 (s 57)\nRight to object if no objection lodged\ns 50 exp 1 July 2005 (s 57)\nObjections lodged under repealed Act\ns 51 exp 1 July 2005 (s 57)\n\nEndnotes\n4 Amendment history\npage 60 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nApplications for review if no application lodged\ns 52 exp 1 July 2005 (s 57)\nApplication for review if application lodged\ns 53 exp 1 July 2005 (s 57)\nNotice of land tax in arrears\ns 54 exp 1 July 2005 (s 57)\nStatements under s 42\ns 55 exp 1 July 2005 (s 57)\nModification of pt 7’s operation\ns 56 exp 1 July 2005 (s 57)\nExpiry of pt 7\ns 57 exp 1 July 2005 (s 57)\nTransitional—Land Tax Amendment Act 2018\npt 8 hdg ins A2019-46 s 32\nexp 30 June 2021 (s 60)\nCommissioner to be told if vacant parcel became subject to land tax or\nforeign ownership surcharge on 1 July 2018\ns 58 ins A2019-46 s 32\nexp 30 June 2021 (s 60)\nInterest and penalty tax payable if no disclosure under s 58\ns 59 ins A2019-46 s 32\nexp 30 June 2021 (s 60)\nExpiry—pt 8\ns 60 ins A2019-46 s 32\nexp 30 June 2021 (s 60)\nDictionary\ndict am A2008-37 amdt 1.287; A2014-44 amdt 3.35; A2018-15\ns 42\ndef assessment notice om A2014-44 amdt 3.36\ndef associated person ins A2018-15 s 43\nsub A2023-6 amdt 1.4\ndef Australian citizen ins A2018-15 s 43\ndef foreign corporation ins A2018-15 s 43\ndef foreign individual ins A2018-15 s 43\ndef foreign ownership surcharge ins A2018-15 s 43\ndef foreign person ins A2018-15 s 43\ndef foreign trust ins A2018-15 s 43\ndef land sublease ins A2015-19 s 52\nsub A2023-36 amdt 1.207\ndef land tax sub A2018-15 s 44\ndef owner am A2009-52 s 5, pars renum R12 LA;\nA2015-19 s 53\n\nEndnotes\nAmendment history 4\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 61\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\ndef owners corporation sub A2011-41 amdt 5.9\ndef permanent resident ins A2018-15 s 45\ndef personal representative ins A2018-15 s 45\ndef qualifying parcel of land om A2013-17 amdt 1.5\ndef residential land sub A2012-37 s 4\ndef residential tenancy agreement ins A2018-15 s 45\nom A2019-46 s 33\ndef rural land sub A2012-37 s 4\nom A2014-44 amdt 3.37\ndef tenancy agreement om A2018-15 s 46\nins A2019-46 s 34\ndef unit owner sub A2009-52 s 6\n\nEndnotes\n5 Earlier republications\npage 62 Land Tax Act 2004\nEffective: 26/12/25\nR34\n26/12/25\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 2004\n1 July 2004–\n1 June 2005\nnot amended new Act\nR2\n2 June 2005\n2 June 2005–\n28 June 2005\nA2005-20 amendments by\nA2005-20\nR3\n29 June 2005\n29 June 2005–\n1 July 2005\nA2005-29 amendments by\nA2005-29\nR4\n2 July 2005\n2 July 2005–\n17 May 2006\nA2005-29 commenced expiry\nR5\n18 May 2006\n18 May 2006–\n14 June 2007\nA2006-19 amendments by\nA2006-19\nR6\n15 June 2007\n15 June 2007–\n19 June 2007\nA2007-20 amendments by\nA2007-20\nR7\n20 June 2007\n20 June 2007–\n2 Oct 2007\nA2007-21 amendments by\nA2007-21\nR8\n3 Oct 2007\n3 Oct 2007–\n9 Nov 2007\nA2007-29 amendments by\nA2007-29\nR9\n10 Nov 2007\n10 Nov 2007–\n30 June 2008\nA2007-29 amendments by\nA2007-8\nR10\n1 July 2008\n1 July 2008–\n1 Feb 2009\nA2008-16 amendments by\nA2008-16\nR11\n2 Feb 2009\n2 Feb 2009–\n31 Dec 2009\nA2008-37 amendments by\nA2008-37\nR12*\n1 Jan 2010\n1 Jan 2010–\n1 Sept 2011\nA2009-52 amendments by\nA2009-52\n\nEndnotes\nEarlier republications 5\nR34\n26/12/25\nLand Tax Act 2004\nEffective: 26/12/25\npage 63\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\nR13\n2 Sept 2011\n2 Sept 2011–\n29 Mar 2012\nA2011-33 amendments by\nA2011-33\nR14\n30 Mar 2012\n30 Mar 2012–\n30 June 2012\nA2011-41 amendments by\nA2011-41\nR15\n1 July 2012\n1 July 2012–\n22 May 2013\nA2012-37 amendments by\nA2012-37\nR16\n23 May 2013\n23 May 2013–\n30 Sept 2014\nA2013-17 amendments by\nA2013-17\nR17\n1 Oct 2014\n1 Oct 2014–\n18 Nov 2014\nA2014-36 amendments by\nA2014-36\nR18\n19 Nov 2014\n19 Nov 2014–\n30 June 2015\nA2014-44 amendments by\nA2014-44\nR19\n1 July 2015\n1 July 2015–\n24 Nov 2015\nA2015-19 amendments by\nA2015-19\nR20\n25 Nov 2015\n25 Nov 2015–\n30 Apr 2017\nA2015-49 amendments by\nA2015-49\nR21\n1 May 2017\n1 May 2017–\n30 June 2017\nA2017-8 amendments by\nA2017-8\nR22\n1 July 2017\n1 July 2017–\n17 Sept 2017\nA2017-11 amendments by\nA2017-11\nR23\n18 Sept 2017\n18 Sept 2017–\n28 Feb 2018\nA2017-11 amendments by\nA2017-1\nR24\n1 Mar 2018\n1 Mar 2018–\n30 June 2018\nA2018-2 amendments by\nA2018-2\nR25\n1 July 2018\n1 July 2018–\n27 Mar 2019\nA2018-15 amendments by\nA2018-15\nR26\n28 Mar 2019\n28 Mar 2019–\n9 Dec 2019\nA2019-7 amendments by\nA2019-7\nR27\n10 Dec 2019\n10 Dec 2019–\n19 May 2021\nA2019-46 amendments by\nA2019-46\n\nEndnotes\n6 Expired transitional or validating provisions\npage 64 Land Tax Act 2004\nEffective: 26/12/25\nR34\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\nR28\n20 May 2021\n20 May 2021–\n22 June 2021\nA2021-10 amendments by\nA2021-10\nR29\n23 June 2021\n23 June 2021–\n30 June 2021\nA2021-12 amendments by\nA2021-12\nR30\n1 July 2021\n1 July 2021–\n11 Apr 2023\nA2021-12 expiry of\ntransitional\nprovisions (pt 8)\nR31\n12 Apr 2023\n12 Apr 2023–\n30 Sept 2023\nA2023-6 amendments by\nA2023-6\nR32\n1 Oct 2023\n1 Oct 2023–\n26 Nov 2023\nA2023-6 amendments by\nA2023-6\nR33\n27 Nov 2023\n27 Nov 2023–\n25 Dec 2025\nA2023-36 amendments by\nA2023-36\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":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"The Act has expanded beyond a basic property tax to include targeted policy instruments and finer allocation rules. Key scope changes since the original Act include: (1) introduction of a dedicated foreign ownership surcharge (Part 2A, ss 17A–17F; inserted 2018) that creates a separate liability for foreign persons and proportional apportionment rules for part-ownership and units; (2) new, targeted exemptions and administrative pathways for affordable community housing (s 13A; inserted 2019) and multiple new owner-occupation related exemptions (ss 11A–11I; inserted 2018–2019); and (3) incremental powers for Ministerial exemptions/remissions and additional administrative mechanisms (ss 34–35, and recent 2025 amendments). These additions broaden the Act from a straightforward revenue instrument into a tool that also allocates incentives (and disincentives) among owner-occupiers, investors and foreign owners, and that requires more detailed valuation, residency and ownership information for administration."},"complexity_factors":["Length and structure: multiple Parts (6), many sections (44+), and a detailed dictionary with cross-references","Large number of defined terms and external signpost definitions (eg Rates Act, Taxation Administration Act, Unit Titles Act, Duties Act, Migration Act, Community Housing Providers National Law, Building Act)","Multiple, nested exemption regimes with conditional eligibility and time-limited relief (ss 10–13A and related subsections)","Foreign ownership surcharge (Part 2A, ss 17A–17F) introduces new classificatory tests (foreign individual, foreign corporation, foreign trust) and proportional calculation rules","Complex apportionment and formulae for mixed-ownership parcels, unit subdivisions and multiple dwellings (ss 15, 16, 27 — several algebraic formulas)","Significant administrative discretions for Commissioner and Minister (extensions, remissions, caps and guidelines — ss 11E, 11F, 34–36, 13A(5))","Enforcement and penalty interactions with the Taxation Administration Act (cross-application of penalty tax and interest — ss 18A, 19, 19A) and separate procedural pathways for objections and ACAT review (ss 38–39)","Reliance on owner self-reporting (s 14) combined with retrospective penalties, increasing compliance risk and audit complexity","Amendment history indicates frequent changes and recent additions (eg Part 2A in 2018; community housing exemption 2019; further amendments 2023–2025), which raises interpretive complexity"],"plain_english_summary":"**What this law does (mechanics)\n\n- Imposes a recurring property tax called \"land tax\" on residential, rateable land in the ACT (see s 9). The tax is assessed and charged each quarter (see s 8A and s 9).\n- Sets the way the tax is calculated: a fixed charge plus a percentage of the land's average unimproved value (AUV) (s 9(3)–(4)). Special formulas apply for unit-title properties and for parcels with multiple dwellings (ss 15, 27).\n- Introduces a separate foreign ownership surcharge that applies to residential land held by foreign persons (Part 2A, ss 17A–17F). That surcharge uses proportional formulas for part-ownership and units.\n- Lists categories of exemptions and temporary relief (principal place of residence, moving in/out, death of owner, life tenancy, nil/nominal rent, unfit for occupation, compassionate cases, and affordable community housing) (ss 10–13A). Some exemptions are automatic if conditions are met; others require applications to the Commissioner (eg s 12).\n- Requires owners (or relevant agents) to notify the Commissioner of changes that would affect liability within 30 days (s 14). Failure to disclose can attract interest and penalty tax (s 19A).\n- Gives the Commissioner powers to remit interest, decide applications for extensions, and issue certificates/statements of tax owing; the Minister has powers to grant exemptions and make guidelines or fees (ss 34–37, 41–43).\n- Sets enforcement mechanics: interest on overdue amounts, penalty tax and recovery costs are part of \"land tax\" for enforcement purposes (Part 3, ss 18A–19A).\n\nWho it affects\n\n- Owners of residential, rateable land in the ACT (owner defined in the dictionary). That includes individuals, corporations, trustees and unit owners (see dictionary and s 9).\n- Unit owners in registered units plans: the Act apportions liability among unit owners rather than the owners corporation after registration (Part 4, s 26–27).\n- Foreign persons (individuals, corporations, trustees) who own residential land in the ACT — they may pay an extra surcharge (Part 2A, ss 17A–17F).\n- Registered community housing providers and owners who supply land for affordable community housing: they can qualify for an exemption if they meet the conditions and any Ministerial limits (s 13A).\n- Executors, personal representatives and agents who must notify the Commissioner of relevant changes and may apply for extensions or exemptions (ss 11D–11F, s 14).\n\nWhy it matters (practical effects and decision points)\n\n- Who pays and how much: owners pay the tax; for mixed-ownership parcels the liability is apportioned so corporations/trustees pay their share (s 16) and foreign owners pay an additional surcharge proportional to their interest (s 17F).\n- Timing and liquidity: tax is quarterly; the assessment notice must give at least four weeks to pay (s 17(4)–(5)). Interest rules mean late payment or failure to disclose can quickly increase cost (ss 19, 19A).\n- Behavioural incentives: the Act reduces tax on primary residences through exemptions (s 11A) and temporarily when people move, die, or renovate (ss 11B–11I). It also incentivises use of land for affordable community housing by offering targeted exemptions (s 13A). The foreign ownership surcharge creates an extra carrying cost for foreign-held residential land (Part 2A).\n- Administrative discretion and compliance burden: the Commissioner has discretion on compassionate and post-death extensions (ss 11E, 13), and the Minister can make exemption/remission decisions and guidelines (ss 34–35). Owners must monitor and notify changes (s 14) and may face penalty tax for non-disclosure (s 19A). Calculations rely on AUVs, unit entitlements and value shares, creating record-keeping and valuation needs (ss 9, 15, 27, 17E–17F).\n\nOfficial purpose-claims and how they interact with costs, incentives and risks\n\n- Purpose claim: raise revenue from non-owner-occupied or investor-held residential land and discourage concentration of foreign residential ownership (Part 2A; s 9). Mechanically, the Act achieves this by: (a) taxing residential land, (b) creating exemptions focused on owner-occupation, compassionate grounds, and community housing, and (c) adding a surcharge for foreign ownership (s 17E).\n- Trade-offs and costs: targeting owner-occupation reduces tax on many owner-occupiers but shifts the tax base toward investors and foreign owners. That can increase housing holding costs for some owners and may flow into rents or prices depending on market elasticity. Implementation requires accurate AUVs, ownership status checks (including residency, citizenship and visa status), and apportionment of interests — all administrative costs and compliance tasks (ss 9(4), 17A–17C, 17F).\n- Compliance and enforcement risk: the Act relies on owner disclosure (s 14). Non-disclosure rules (s 19A) create a deterrent but depend on detection. Calculations for part-ownership, unit entitlements and mixed-use parcels are formulaic but complex (ss 15, 16, 27, 17F), increasing the risk of disputes and appeals (objections and review pathways are set out in ss 38–39).\n- Bureaucratic discretion and oversight: the Commissioner’s powers to decide exemptions, remit interest and revoke extensions (ss 11E, 36) give administrative flexibility. The Minister’s power to make determinations limiting the number/value of community-housing exemptions (s 13A(5)) creates political control over caps. Those discretionary levers concentrate decision-making in executive agencies and the Minister, subject to objection and tribunal review (ss 38–39).\n\nConcrete mechanism-summary (who pays, who decides, what changes in behaviour)\n\n- Who pays: the registered owner (or, for unpaid prior liabilities, the previous owner in some cases) (s 17(1)–(3)). For unit plans, unit owners pay their apportioned share after registration (s 27).\n- Who decides: Commissioner for Revenue administers assessments, exemptions, remissions and enforcement (multiple sections); the Minister may grant wider exemptions, set guidelines and fees (ss 34–35, 43).\n- Behaviour change likely encouraged: keep a property as principal residence to retain exemption; disclose ownership/residency changes promptly; foreign buyers face higher carrying costs; owners may be incentivised to make land available for community housing within Ministerial caps to obtain exemptions (ss 11A, 14, Part 2A, s 13A).\n\nKey sections to look at for particular questions: s 9 (imposition and calculation), ss 10–13A (exemptions), s 14 (notification duty), Part 2A (ss 17A–17F) (foreign ownership surcharge), Part 4 (ss 26–27) (unit-title apportionment), ss 34–37 (ministerial/commissioner remissions and exemptions), and ss 38–39 (review/objections)."},"issue_detection":{"absurdities":[],"contradictions":[]},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":true,"description":"The legislation has grown significantly beyond its original 2004 scope. The original Act was a relatively straightforward land tax on rented residential property. Major expansions include: (1) the 2018 introduction of Part 2A imposing a foreign ownership surcharge with complex tracing rules for corporate and trust structures; (2) the 2018-2019 addition of detailed principal place of residence exemption provisions (sections 11A-11I) creating a mini-code for occupancy transitions; (3) the 2019 affordable community housing exemption (section 13A) with ministerial determination powers; and (4) the removal of direct enforcement mechanisms (sale of land for non-payment) in 2015, shifting enforcement entirely to the Taxation Administration Act. The Act has transformed from a simple tax imposition statute into a complex housing policy instrument targeting foreign investment and encouraging affordable housing provision."},"complexity_factors":["Multiple calculation methods with fractional mathematics (sections 9, 15, 16, 27, 17E, 17F) requiring apportionment based on floor area, unit entitlement, or ownership shares","Extensive cross-referencing to external legislation including the Rates Act 2004, Taxation Administration Act 1999, Duties Act 1999, Unit Titles Act 2001, and Community Title Act 2001","Layered exemption framework with 11 specific exemption sections (11A-11I, 12, 13A) plus general exemptions in sections 10-11, many with temporal limitations (e.g., 2-year periods, 3-month occupancy requirements)","Conditional logic for foreign ownership surcharge requiring tracing of beneficial interests through corporations and trusts to determine controlling foreign interests (sections 17B-17C)","Dual definitions of 'land tax' that expand scope in Parts 3 and 5 to include foreign ownership surcharge, penalty tax, and recovery costs (sections 18A, 33)","Unit subdivision provisions that treat land as both a single parcel and individual units simultaneously, creating parallel assessment tracks (Part 4)","21 defined terms in the Dictionary, with 7 specific to Part 2A (Foreign ownership surcharge) and multiple signpost definitions referencing other Acts"],"plain_english_summary":"The Land Tax Act 2004 imposes a land tax on residential investment properties in the ACT and adds a foreign ownership surcharge for non‑residents, foreign companies and trusts. Principal place-of-residence owners are generally exempt, with other targeted exemptions (rural, aged care, affordable housing, development).\n\nTax is a fixed charge plus a value‑based rate, assessed quarterly. It raises revenue, discourages speculative holding, and targets overseas investment to support local housing affordability."}},"importantCases":[],"_links":{"self":"/api/acts/land-tax-act-2004","history":"/api/acts/land-tax-act-2004/history","analysis":"/api/acts/land-tax-act-2004/analysis","conflicts":"/api/acts/land-tax-act-2004/conflicts","importantCases":"/api/acts/land-tax-act-2004/important-cases","documents":"/api/acts/land-tax-act-2004/documents"}}