{"id":"a-2004-3","name":"Rates Act 2004","slug":"rates-act-2004","collection":"act","jurisdiction":"act","status":"in_force","isInForce":true,"actNumber":"3 of 2004","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":24245,"registerId":"act-a-2004-3-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"2 Application of Act etc 64","content":"Part 1.2 Application of Act etc 64\n2.1 Application of certain provisions—levies generally 64\n2.1A Application of further provisions—police, fire and emergency services\nlevy 65\n2.1B Application of further provisions—safer families levy 65\n\nPage\ncontents 5\n2.2 References in other instruments 66\nPart 1.3 Other provisions about levies 67\n3.1 Certain proposed subdivisions—imposition of police, fire and\nemergency services levy 67\n3.1A Certain proposed subdivisions—imposition of city centre marketing\nand improvements levy 68\n3.2 Rebate of levy 68\nDictionary 70\n1 About the endnotes 76\n2 Abbreviation key 76\n3 Legislation history 77\n4 Amendment history 83\n5 Earlier republications 91\n\nAn Act about rates, and for other purposes\n\n","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name of Act","content":"1 Name of Act\nThis Act is the Rates 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.\n","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Dictionary","content":"3 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 words and\nexpressions defined elsewhere.\nFor example, the signpost definition ‘land tax—see the Land Tax\nAct 2004, dictionary.’ means that the term ‘land tax’ is defined in that\ndictionary 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)).\n","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Notes","content":"4 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\n","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Offences against Act—application of Criminal Code etc","content":"5 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\n","sortOrder":4},{"sectionNumber":"Part 2","sectionType":"part","heading":"Unimproved value of rateable","content":"Part 2 Unimproved value of rateable\nland\n","sortOrder":5},{"sectionNumber":"6","sectionType":"section","heading":"Meaning of unimproved value","content":"6 Meaning of unimproved value\n(1) The unimproved value of a parcel of land held under a lease from the\nCommonwealth is the capital amount that might be expected to have\nbeen offered on a date (the base date), for the lease of the parcel,\nassuming that—\n(a) the only improvements on or to the parcel were the\nimprovements (if any) by way of clearing, filling, grading,\ndraining, levelling or excavating—\n(i) if the Territory or Commonwealth had, before the parcel\nbecame rateable as a separate parcel, granted a\ndevelopment lease of land that included the parcel—made\nby the lessee under that lease or by the Territory or\nCommonwealth, or the cost of which was met by that\nlessee or by the Territory or Commonwealth; or\n(ii) in any other case—made by the Territory or\nCommonwealth or the cost of which was met by the\nTerritory or Commonwealth; and\n(b) the circumstances that existed on the prescribed date also existed\non the base date; and\n(c) on the base date, the lease had an unexpired term of 99 years;\nand\n(d) a nominal rent was payable under the lease for the 99 year term.\n(2) The unimproved value of a parcel of land held in fee simple is the\ncapital amount that might be expected to have been offered for the\nparcel at a genuine sale on a date on the reasonable terms and\nconditions that a genuine seller would require, assuming that no\nimprovements had been made on or to the parcel.\n\nprescribed date, for a parcel of land, means—\n(a) for a determination of the unimproved value of the parcel—the\ndate the parcel became rateable; or\n(b) for an annual redetermination of the unimproved value of the\nparcel—the date the redetermination applies; or\n(c) for a redetermination of the unimproved value of the parcel\nunder section 11 (Redetermination—error), section 11A\n(Redetermination—change of circumstances (other than\nchargeable variation of nominal rent lease)) or section 11B\n(Redetermination—chargeable variation of nominal rent\nlease)—the date the redetermination begins to apply to the\nparcel.\n","sortOrder":6},{"sectionNumber":"7","sectionType":"section","heading":"Unimproved value of land developed under development","content":"7 Unimproved value of land developed under development\nlease\n(1) This section applies to a parcel of land on or to which an improvement\nmentioned in section 6 (1) (a) is made by a lessee under a\ndevelopment lease mentioned in section 6 (1) (a) (i).\n(2) For the determination of the unimproved value of the parcel, the\nimprovement is taken to have been made only to the extent that the\nTerritory or Commonwealth normally makes improvements of the\nsame kind on or to a comparable parcel of land.\n","sortOrder":7},{"sectionNumber":"8","sectionType":"section","heading":"Meaning of rateable land","content":"8 Meaning of rateable land\n(1) In this Act:\nrateable land—\n(a) means all land in the ACT, including Commonwealth land; but\n\n(b) does not include—\n(i) commons, public parks and public reserves not held under\nlease or licence; and\n(ii) sites of cemeteries and public hospitals; and\n(iii) land leased to charitable organisations and used\nexclusively for religious, educational, benevolent or\ncharitable purposes; and\n(iv) sites of churches and other buildings used exclusively for\npublic worship; and\n(v) sites of buildings used for free public libraries; and\n(vi) land leased from the Commonwealth that is occupied by,\nor used in connection with, a non-government school; and\n(vii) Commonwealth land that is not leased and is unoccupied\n(other than land that, immediately before becoming\nunoccupied, was occupied by a lessee of the Territory or\nCommonwealth on a weekly or fortnightly tenancy).\ncharitable organisation, for a tax law—see the Taxation\nAdministration Act 1999, section 18B.\ncharitable purposes does not include community housing purposes.\ncommunity housing—see the Duties Act 1999, section 73A (4).\nnon-government school—\n(a) see the Education Act 2004, dictionary; and\n(b) includes any playground belonging to, or used in relation to, the\nschool.\n\n","sortOrder":8},{"sectionNumber":"9","sectionType":"section","heading":"First determination of unimproved value","content":"9 First determination of unimproved value\n(1) This section applies to a parcel of land that becomes rateable in a\nfinancial year (the first financial year).\n(2) The commissioner must determine the unimproved value of the parcel\nof land for the first financial year as at 1 January in the immediately\npreceding financial year.\n(3) If the determination for the first financial year is not made in that year,\nthe commissioner must also determine the unimproved value of the\nparcel for each subsequent financial year.\nA parcel of land became rateable on 28 September 2009. However, the first\ndetermination of the unimproved value of the parcel of land was not made until\n2016. The first determination of the unimproved value of the parcel of land is for\nthe unimproved value as at 1 January 2009 and applies to the parcel for the financial\nyear beginning on 1 July 2009.\nThe commissioner must redetermine the unimproved value of the parcel of land for\neach of the financial years from 2010 to 2016.\n","sortOrder":9},{"sectionNumber":"10","sectionType":"section","heading":"Annual redeterminations","content":"10 Annual redeterminations\n(1) This section applies to a parcel of land that is rateable on 1 January in\na year.\n(2) The commissioner must, as soon as practicable after 1 January,\nredetermine the unimproved value of the parcel of land as at that date\nfor the financial year immediately following that date.\n","sortOrder":10},{"sectionNumber":"11","sectionType":"section","heading":"Redetermination—error","content":"11 Redetermination—error\n(1) This section applies if an error was made in relation to a determination\nof the unimproved value of a parcel of land as at 1 January in a\nparticular year (the redetermination date).\n(2) The commissioner may redetermine the unimproved value of the\nparcel as at the redetermination date.\n\n(3) The redetermination applies to the parcel of land for the financial year\nimmediately following the redetermination date.\nA clerical error was made in relation to the determination of a parcel of land as at\n1 January 2025, resulting in the unimproved value of the land being incorrectly\ndetermined as $220 000.\nThe unimproved value of the parcel was correctly determined as at 1 January 2021,\n1 January 2022 and 1 January 2023 as $230 000 and on 1 January 2024 as $240 000.\nThe average unimproved value of the land for the year beginning 1 July 2025 was\ncalculated as—\n($230 000 + $230 000 + $230 000 + $240 000 + $220 000)/5=$230 000\nAfter the clerical error was corrected, the unimproved value of the parcel was\ncorrectly redetermined as at 1 January 2025 as $250 000.\nThe average unimproved value of the land was recalculated as (the recalculated\nAUV)—\n($230 000 + $230 000 + $230 000 + $240 000 + $250 000)/5=$236 000\nThe recalculated AUV applies for the period starting on 1 July 2025 and ending on\nNote The calculation of average unimproved value for a parcel of land before\n1 July 2022 involves averaging over 3-year or 4-year periods (see s 13A).\nerror, in relation to a determination, includes—\n(a) an error in making a valuation on which the determination is\nbased; and\n(b) the duplication of an error in relation to an earlier determination.\n","sortOrder":11},{"sectionNumber":"11A","sectionType":"section","heading":"Redetermination—change of circumstances (other than","content":"11A Redetermination—change of circumstances (other than\nchargeable variation of nominal rent lease)\n(a) a change of circumstances (other than a change mentioned in\nsection 11B) happens in relation to a parcel of land; and\n\n(b) the change of circumstance affects the unimproved value of the\nland.\n(2) The commissioner may redetermine the unimproved value of the\nparcel as at a date if the unimproved value as at that date is used in\ncalculating the average unimproved value of the land for the year in\nwhich the change of circumstances happens.\n(3) The commissioner may also redetermine the unimproved value of the\nparcel as at a later date if a determination of the unimproved value as\nat that date did not take the change of circumstances into account.\n(4) A redetermination under subsection (2) applies to the parcel for the\n(a) beginning on the day the change of circumstances happened;\nand\n(5) A redetermination under subsection (3) applies to the parcel for the\n(a) beginning on 1 July in the calendar year when the\nredetermination is made; and\n","sortOrder":12},{"sectionNumber":"11B","sectionType":"section","heading":"Redetermination—chargeable variation of nominal rent","content":"11B Redetermination—chargeable variation of nominal rent\nlease\n(a) the territory planning authority executes a chargeable variation\nof a nominal rent lease in relation to a parcel of land; and\n(b) the variation affects the unimproved value of the parcel of land.\n(2) The commissioner must redetermine the unimproved value of the\nparcel as soon as practicable after the territory planning authority\nexecutes the variation.\n\n(3) A redetermination under subsection (2) applies to the parcel for the\n(a) beginning on the day the territory planning authority executes\nthe variation; and\nchargeable variation, of a nominal rent lease—see the Planning\nAct 2023, section 327.\n","sortOrder":13},{"sectionNumber":"12","sectionType":"section","heading":"Recording, notification and publication of determinations","content":"12 Recording, notification and publication of determinations\n(1) The commissioner must record particulars of each determination of\nthe unimproved value of a parcel of land.\n(2) The commissioner must give written notice of the amount determined\nas the unimproved value of a parcel to the owner.\n(3) As soon as practicable after each annual redetermination under\nsection 10 of the unimproved values of parcels of rateable land, the\ncommissioner must arrange for the unimproved values to be available\nto the public.\nTo make the unimproved values available to the public, the commissioner might\nmake copies of a schedule of the unimproved values available at ACT government\nshopfronts.\n\n","sortOrder":14},{"sectionNumber":"13","sectionType":"section","heading":"Pt 3 subject to pt 5","content":"13 Pt 3 subject to pt 5\nThis part is subject to part 5 (Unit subdivisions).\n","sortOrder":15},{"sectionNumber":"13A","sectionType":"section","heading":"Meaning of average unimproved value","content":"13A Meaning of average unimproved value\n(1) In this Act:\naverage unimproved value, of a parcel of land for a particular year,\nmeans the following:\n(a) if the parcel has not been rateable previously—the unimproved\nvalue of the parcel;\n(b) if the particular year is before 1 July 2020 and the parcel has\nbeen rateable for less than 3 years—the average unimproved\nvalue of the parcel over those years;\n(c) if the particular year is before 1 July 2020 and the parcel has\nbeen rateable for 3 years or more—the average unimproved\nvalue of the parcel over the 3 years immediately before the\nparticular year;\n(d) if the particular year is 1 July 2020 to 30 June 2021 and the\nparcel has been rateable for less than 4 years—the average\nunimproved value of the parcel over those years;\n(e) if the particular year is 1 July 2020 to 30 June 2021 and the\nparcel has been rateable for 4 years or more—the average\nunimproved value of the parcel over the 4 years immediately\nbefore the particular year;\n(f) if the particular year is 1 July 2021 to 30 June 2022, or a later\nyear, and the parcel has been rateable for less than 5 years—the\naverage unimproved value of the parcel over those years;\n\n(g) if the particular year is 1 July 2021 to 30 June 2022, or a later\nyear, and the parcel has been rateable for 5 years or more—the\naverage unimproved value of the parcel over the 5 years\nimmediately before the particular year.\n(2) For this section, if a parcel of land is subject to a redetermination\nunder section 11B (Redetermination—chargeable variation of\nnominal rent lease), the parcel is taken not to have been rateable\nbefore the date of the redetermination.\n(3) To remove any doubt, the period for which a parcel of land has been\nrateable is not affected by the grant of a further lease of the parcel of\nland under the Planning Act 2023, section 289.\nExample—s (3)\nThe lease of a parcel of land (the old lease) for a term of 99 years expired on\n","sortOrder":16},{"sectionNumber":"31","sectionType":"section","heading":"October 2023. A further lease of the land was granted under the Planning","content":"31 October 2023. A further lease of the land was granted under the Planning\nAct 2023, s 289 and began on 1 November 2023. While held under the old lease,\nthe parcel of land became rateable in the 1950s and has been rateable since then.\nThe average unimproved value of the parcel for 2024 is the average unimproved\nvalue of the parcel over the last 5 years immediately before 2024 (see s (1) (g)).\n","sortOrder":17},{"sectionNumber":"14","sectionType":"section","heading":"Imposition of rates","content":"14 Imposition of rates\n(1) Rates of the fixed charge are imposed for a parcel of rateable land.\n(2) Rates are imposed for a parcel of rateable land in accordance with—\n(a) if section 29 (3) applies—the formula that applies under\nsection 29 (4); or\n(b) in any other case—the following formula:\nFC + (AUV × P)\nNote If s 29 (3) applies, rates imposed for a parcel of land that is a unit\nsubdivision are payable by the unit owners. The amount payable by each\nunit owner is the amount worked out under section 29 (4).\n\nAUV means—\n(a) the average unimproved value of the parcel; or\n(b) for airport land—the AUV of airport land under section 40C.\nNote Different fixed charges, amounts, or percentage rates may be determined\n","sortOrder":18},{"sectionNumber":"15","sectionType":"section","heading":"Rates for part of year","content":"15 Rates for part of year\n(1) This section applies to a parcel of land if the parcel starts or stops\nbeing rateable in a year.\n(2) In working out the rates payable for the parcel for the year, the amount\nof rates payable is the amount worked out in accordance with the\nfollowing formula:yearindays\ndaysrateable\nyearforpayableotherwiserates \n(3) However, if a parcel of rateable land is held under a lease from the\nCommonwealth for only part of the year, the amount of rates payable\nfor the year is the amount worked out in accordance with the\nfollowing formula:yearindays\nforceinleasedays\nyearforpayableotherwiserates \n\ndays lease in force means the number of days in the year when the\nlease is in force, and includes any days when an owner continues to\noccupy the parcel of land after the ending of the lease.\nrateable days means the number of days in the year that the parcel of\nland was a rateable parcel.\n","sortOrder":19},{"sectionNumber":"16","sectionType":"section","heading":"Owner to pay rates","content":"16 Owner to pay rates\n(1) Rates imposed for a parcel of land are payable to the commissioner\nby the owner of the parcel.\n(2) The person who is the owner of a parcel of land is liable to pay to the\ncommissioner the whole or any part of rates payable for the parcel\nthat have not been paid whether the amount became payable before\nor after the person became the owner.\n","sortOrder":20},{"sectionNumber":"17","sectionType":"section","heading":"When are rates payable?","content":"17 When are rates payable?\n(1) The assessment notice for the rates payable for a year for a parcel of\nland must state a date for payment of the rates (the payment date).\n(2) The payment date must not be a date earlier than 4 weeks after the\ndate of the notice.\n(3) The rates are payable on the payment date.\n","sortOrder":21},{"sectionNumber":"18","sectionType":"section","heading":"How may rates be paid?","content":"18 How may rates be paid?\n(1) Rates payable for a year for a parcel of land must be paid by the\nowner—\n(a) if the amount payable is for a year and any arrears of rates in\nrelation to previous years have been paid in full—by paying, on\nor before the payment date, the amount of the rates less the\ndiscount rate; or\n\n(b) if the amount payable is for part of a year—by paying the\namount of the rates on or before the payment date; or\n(c) by paying the rates in instalments in accordance with section 19;\nor\n(d) by paying amounts so that the total amount paid by the person\non or before a date in the year is not less than the total amount\nthat the person would have paid on that date if the person were\npaying the rates in instalments in accordance with section 19.\n(2) If the amount payable under a notice of assessment is for a period of\nlonger than a year, subsection (1) (a) applies only to the payment of\nthat part of the amount payable that is for a year.\ndiscount rate means the discount rate determined under the Taxation\nAdministration Act, section 139.\n","sortOrder":22},{"sectionNumber":"19","sectionType":"section","heading":"Payment of rates by instalments","content":"19 Payment of rates by instalments\n(1) For payment of rates in instalments—\n(a) the amount of each instalment must be a whole dollar amount\nworked out by dividing the total amount of the rates payable by\n4 and adding the amount of any remainder to the amount worked\nout for the 1st instalment; and\n(b) the date when an instalment is due for payment is not less than\n3 months after the date when any previous instalment is due for\npayment.\n(2) The Taxation Administration Act, section 52 (4) (which deals with\nfailure to pay an instalment when due) does not apply to the payment\nof rates in instalments.\n\n","sortOrder":23},{"sectionNumber":"20","sectionType":"section","heading":"Disapplication of provisions of Taxation Administration","content":"20 Disapplication of provisions of Taxation Administration\nAct\nThe Taxation Administration Act, section 25 (Interest in relation to\ntax defaults) and section 110 (Interest payable on amounts to be paid\nby taxpayer) do not apply to unpaid overdue rates.\n","sortOrder":24},{"sectionNumber":"20A","sectionType":"section","heading":"Penalty tax","content":"20A Penalty tax\n(1) The Taxation Administration Act, division 5.2 (Penalty tax) does not\napply to unpaid overdue rates.\n(2) However, the commissioner may impose penalty tax for unpaid\noverdue rates payable by a corporation or trust.\n(3) If the commissioner imposes penalty tax on a corporation or trust, the\nTaxation Administration Act, division 5.2 applies to the corporation\nor trust as if—\n(a) the unpaid overdue rates were a tax default; and\n(b) a reference to interest under that Act, division 5.1 were a\nreference to interest under this Act, section 21; and\n(c) a reference to a taxpayer were a reference to the corporation or\ntrust; and\n(d) a reference to the amount of tax unpaid were a reference to the\namount of the unpaid overdue rates.\n(4) Subsection (2) applies in relation to rates that are unpaid and overdue\non or after 1 August 2021.\ntrust does not include a special disability trust.\n\nEnforcement Part 4\n","sortOrder":25},{"sectionNumber":"21","sectionType":"section","heading":"Interest payable on overdue rates","content":"21 Interest payable on overdue rates\n(1) Interest on an amount of unpaid overdue rates is worked out—\n(a) for each month when the amount remains unpaid; and\n(b) on the 1st day of that month; and\n(c) at the interest rate applying to that day; and\n(d) on the total amount of overdue rates that are 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, s 139.\n(2) For subsection (1) (a), if an amount remains unpaid for part of\na month, interest is payable for the whole month.\nFred’s rates are 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\nDivision 5.1 Application of Act to unit subdivisions\nDivision 5.1 Application of Act to unit\nsubdivisions\n28 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.\nA determination of the unimproved value of a parcel of land that is a unit\nsubdivision is a determination of the unimproved value of the parcel.\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 rates 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 rates—a\nreference to the unit owner; and\n(ii) in relation to any other notice—a reference to the owners\ncorporation.\n","sortOrder":26},{"sectionNumber":"29","sectionType":"section","heading":"Unit subdivisions—rates","content":"29 Unit subdivisions—rates\n(1) This section applies to a parcel of land that is a unit subdivision.\n(2) If rates imposed for the parcel for the year when the units plan is\nregistered are not paid before registration of the units plan, they are\npayable by the person who was the owner of the parcel on the day\nbefore the day when the units plan was registered.\n(3) On and after 1 July after the day when the units plan is registered or,\nif it is registered on 1 July, on and after that 1 July—\n(a) the rates imposed for the parcel are payable by the unit owners;\nand\n\nApplication of Act to unit subdivisions Division 5.1\n(b) the amount payable by each unit owner is the amount worked\nout under subsection (4); and\n(c) no rates for the parcel are payable by the owners corporation.\n(4) Rates are imposed on a unit that is part of a unit subdivision in\naccordance with—\n(a) for a unit other than a residential unit—the following formula:\nFC + (AUVU × P); or\n(b) for a residential unit—the following formula:\nFC + (AUVRUP × UE\nTUER)\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\nAUVU means the AUV of the parcel proportionate to the unit in the\nparcel, worked out as follows:\nAUV × UE\nTUE\nFC—see section 14 (3).\nP—see section 14 (3).\nresidential unit means a unit that is residential land.\n\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.\n","sortOrder":27},{"sectionNumber":"30","sectionType":"section","heading":"Definitions for div 5.2","content":"30 Definitions for div 5.2\nIn this division:\neligible parcel of land means a parcel of rateable land for which the\nlease of the parcel allows development of the parcel for residential\nand commercial purposes.\nqualifying development application, for an eligible parcel of land,\nmeans an application under section 31 (2) for the parcel.\nqualifying development determination, for an eligible parcel of land,\nmeans a determination under section 32 for the parcel.\nqualifying parcel of land means a parcel of land to which this\ndivision applies because of section 35.\nvariation, of a lease, includes—\n(a) amendment of the lease; and\n(b) surrender and regrant of the lease.\n31 Application by owner of eligible parcel of land\n(1) The owner of an eligible parcel of land may apply to the\ncommissioner for the parcel to be dealt with under this division if—\n(a) the owner intends—\n(i) to develop the land partly for residential purposes and\npartly for commercial purposes; and\n\n(ii) to apply for subdivision of the developed land under the\nUnit Titles Act; and\n(b) when the application is made—\n(i) the parcel of land is entirely undeveloped; or\n(ii) the owner—\n(A) has development approval to undertake commercial\nand residential development on the parcel; and\n(B) intends to start the development not later than 2 years\nafter the day the application is made.\nExample—working out the 2-year period\nABC Mixed Developments Pty Ltd plans to make a qualifying\ndevelopment application for a parcel of land on 1 July 2021.\nWhen the application is made, ABC Mixed Development\nPty Ltd must intend to start the development on the parcel on or\nbefore 1 July 2023.\n(2) The application must—\n(a) be in writing and signed by the owner of the parcel of land; and\n(b) identify the parcel of land; and\n(c) specify, in relation to the intended development—\n(i) the parts that are intended to be used for residential\npurposes; and\n(ii) the parts that are intended to be used for commercial\npurposes.\n(3) The application must be accompanied by—\n(a) any draft or approved plans relating to the intended\ndevelopment; and\n(b) if the development approval has been given—a copy of the\ndevelopment approval; and\n\n(c) a copy of the lease of the parcel of land.\ndevelopment approval—see the Planning Act 2023, dictionary.\n","sortOrder":28},{"sectionNumber":"32","sectionType":"section","heading":"Determination of percentages of residential and","content":"32 Determination of percentages of residential and\ncommercial parts of development\n(1) This section applies if the commissioner has received—\n(a) a qualifying development application for an eligible parcel of\nland; and\n(b) any information and documents requested by the commissioner\nin relation to the application.\n(2) The commissioner must determine—\n(a) the percentage of the intended development that is to be used for\ncommercial purposes; and\n(b) the percentage of the intended development that is to be used for\nresidential purposes.\n(3) The commissioner must determine the percentage of the intended\ndevelopment that is to be used for commercial purposes to be—\n(a) the percentage of the total development of the parts identified in\nthe application as parts intended to be used for commercial\npurposes; or\n(b) the percentage of the intended development that the\ncommissioner considers can be developed for commercial\npurposes in accordance with the lease, if the commissioner\nbelieves, on reasonable grounds—\n(i) that the development in accordance with the percentage\nidentified from the application would contravene the lease\nof the parcel; or\n(ii) that the percentage was not identified honestly.\n\n(4) The commissioner must determine the percentage of the intended\ndevelopment that is to be used for residential purposes to be 100%\nless the percentage determined to be used for commercial purposes.\n(5) The commissioner may redetermine a percentage determined under\nthis section if the commissioner considers it justified because of\nfurther information or documents received by the commissioner in\nrelation to the parcel.\n(6) The commissioner must give written notice to the owner of the parcel\nof a determination under this section in relation to the parcel.\n","sortOrder":29},{"sectionNumber":"33","sectionType":"section","heading":"Variation of lease or change of intention","content":"33 Variation of lease or change of intention\n(1) This section applies if, after a qualifying development application has\nbeen made for an eligible parcel of land—\n(a) a variation of the lease changes the maximum development for\ncommercial purposes permitted by the lease of the parcel; or\n(b) the applicant’s intention changes about—\n(i) the parts of the intended development to be used for\nresidential purposes; and\n(ii) the parts of the intended development to be used for\ncommercial purposes.\n(2) Within 2 weeks after the day the variation or change of intention\nhappens, the applicant must give written notice of the variation or\nchange to the commissioner.\n(3) The commissioner may, in writing, ask the applicant to give the\ncommissioner any information or documents that the commissioner\nreasonably needs about the variation or change of intention.\n(4) The applicant must comply with a request within 2 weeks after the\nday the applicant receives it or, if the commissioner allows a longer\nperiod, the longer period.\n\n(5) The applicant commits an offence if the applicant contravenes\nsubsection (2).\nMaximum penalty: 50 penalty units.\n(6) An offence against subsection (5) is a strict liability offence.\n(7) Subsection (2) does not apply to the applicant if a notice of a kind\nmentioned in section 36 (2) or section 37 (2) has been given for the\nparcel by the applicant.\n","sortOrder":30},{"sectionNumber":"34","sectionType":"section","heading":"Imposition of rates—qualifying parcels of land","content":"34 Imposition of rates—qualifying parcels of land\nland.\n(2) In its application to the imposition of rates to the parcel of land,\nsection 14 has effect as if subsections (3) and (4) of this section were\nsubstituted for section 14 (2) and (3).\n(3) Rates are imposed for a parcel of land to which section 34 applies in\naccordance with the following formula:\n[(FCC × CP) + (FCR × RP)] + [AUV × ({CP × PC} + {RP × PR})]\nFCC means the fixed charge determined under the Taxation\nAdministration Act, section 139 for the parcel as commercial land.\nFCR means the fixed charge determined under the Taxation\nAdministration Act, section 139 for the parcel as residential land.\nPC means the percentage rate determined under the Taxation\nAdministration Act, section 139 for a parcel of commercial land.\n\nPR means the percentage rate determined under the Taxation\nAdministration Act, section 139 for a parcel of residential land.\nRP means the percentage, as determined under section 32, of the\nintended development that is to be used for residential purposes\n","sortOrder":31},{"sectionNumber":"35","sectionType":"section","heading":"When div 5.2 applies to parcel of land","content":"35 When div 5.2 applies to parcel of land\nIf the commissioner makes a qualifying development determination\nfor a parcel of land—\n(a) this division applies to the parcel; and\n(b) this division is taken to have begun to apply to the parcel on the\n1st day when, under the current lease of the land, the parcel\nbecame an eligible parcel of land.\n","sortOrder":32},{"sectionNumber":"36","sectionType":"section","heading":"End of application of div 5.2","content":"36 End of application of div 5.2\n(1) This division stops applying to a parcel of land on the happening of\nany of the following days:\n(a) if the parcel is subdivided under the Unit Titles Act—the day\nafter the end of the financial year when the subdivision happens;\n(b) if, 2 years after the qualifying development application for the\nparcel is made, development has not started, or has started but\nhas not materially affected the ability to use the parcel for the\npurposes permitted by the lease—the 1st day after the end of the\n2-year period;\n(c) if the owner of the land has not applied for the subdivision of\nthe land under the Unit Titles Act, part 3 before the end of\n30 days beginning on the day a certificate of occupancy is issued\nunder the Building Act 2004 for the development, or before the\nend of any longer period that the commissioner allows—the\nfirst day after the end of the 30-day period or the longer period;\n\n(d) if the land is not subdivided under the Unit Titles Act within\n1 year beginning on the day the application (or, if there is more\nthan 1 application, the 1st application) mentioned in\nparagraph (c) was made, or within any longer period that the\ncommissioner allows—the 1st day after the end of the 1 year\nperiod or the longer period;\n(e) if there is a variation of the lease, so that the development of the\nland partly for residential and partly for commercial purposes is\nno longer permitted—the day the change happens;\n(f) if development of the land for subdivision under the\nUnit Titles Act is abandoned—the day it is abandoned.\n(2) This division also stops applying to a parcel of land if—\n(a) the qualifying development application for the parcel of land is\nwithdrawn by the applicant by written notice to the\ncommissioner; or\n(b) the commissioner gives notice to the applicant that the\napplication is to be treated as withdrawn.\n(3) The commissioner may allow a longer period under subsection (1) (c)\nonly if—\n(a) the owner applies, in writing, within a period of 120 days\nbeginning on the day the certificate of occupancy is issued, to\nthe commissioner for a longer period to apply for subdivision of\nthe land; and\n(b) the commissioner is satisfied that the owner of the land could\nnot have applied for subdivision of the land before the end of the\n30-day period mentioned in subsection (1) (c) because of\nexceptional circumstances.\n(4) For subsection (2), this division stops applying to the parcel on the\nday the notice is given.\n\n","sortOrder":33},{"sectionNumber":"37","sectionType":"section","heading":"Notice of end of application of div 5.2","content":"37 Notice of end of application of div 5.2\n(1) This section applies if, after a qualifying development application is\nmade for a parcel of land, a circumstance of a kind mentioned in\nsection 36 (1) happens in relation to the parcel.\n(2) Within 2 weeks after the day the circumstance happens, the owner of\nthe land must give the commissioner written notice of the\ncircumstance.\n(3) The notice must—\n(a) identify the owner and the parcel; and\n(b) state the circumstance and the date it happened.\n(4) A person commits an offence if—\n(a) the person is the owner of a parcel of land; and\n(b) a circumstance mentioned in section 36 (1) happens in relation\nto the parcel; and\n(c) the person fails to give notice under subsection (2).\nMaximum penalty: 50 penalty units.\n(5) An offence against subsection (4) is a strict liability offence.\n(6) This section applies whether or not a qualifying development\ndetermination has been made in relation to the parcel.\n","sortOrder":34},{"sectionNumber":"39","sectionType":"section","heading":"Reassessment—completion of development","content":"39 Reassessment—completion of development\n(a) the commissioner has prepared an assessment of rates payable\nin relation to a qualifying parcel of land for a period; and\n(b) before the end of the period the land stops being a qualifying\nparcel because it is subdivided under the Unit Titles Act; and\n\n(c) the commissioner is satisfied that the percentages of the\ndevelopment that are to be used for residential and commercial\npurposes are different from the percentages determined by a\nqualifying development determination for the parcel.\n(2) The commissioner must—\n(a) redetermine the percentages under section 32 (5); and\n(b) reassess the amount of rates payable for the parcel for the whole\nperiod when the land was a qualifying parcel.\n","sortOrder":35},{"sectionNumber":"40","sectionType":"section","heading":"Reassessment—noncompletion of development","content":"40 Reassessment—noncompletion of development\n(a) the commissioner has made an assessment of rates (the previous\nrates assessment) for a qualifying parcel of land for a period;\nand\n(b) before the end of the period—\n(i) the parcel stops being a qualifying parcel because of the\nhappening of a circumstance mentioned in\nsection 36 (1) (c) or (d) or the giving of a notice under\nsection 36 (2); or\n(ii) the commissioner is satisfied that the parcel has stopped\nbeing a qualifying parcel because of a circumstance\nmentioned in section 36 (1) (b), (e) or (f).\n(2) The commissioner must reassess the amount of rates payable for the\nparcel for the period when the parcel was a qualifying parcel for—\n(a) the period when the previous rates assessment was made; or\n(b) if there has been more than 1 assessment—the period equal to\nboth or all of the periods for which assessments were made.\n(3) The reassessment must be on the basis that the parcel is not, and was\nnever, a qualifying parcel.\n\n","sortOrder":36},{"sectionNumber":"40A","sectionType":"section","heading":"Definitions—pt 5A","content":"40A Definitions—pt 5A\nIn this part:\nCanberra Airport means Canberra Airport Pty Ltd\n(ACN 080 361 548).\ndevelopment index—see section 40D.\ngrowth index—see section 40E.\n","sortOrder":37},{"sectionNumber":"40B","sectionType":"section","heading":"Meaning of airport land","content":"40B Meaning of airport land\nIn this Act:\nairport land means—\n(a) the following parcels of land:\n(i) section 0, blocks 587, 594, 595, 614, 660, 724, 725, 726\nand 727 of Majura;\n(ii) section 17, block 3 of Pialligo;\n(iii) section 28, block 3 of Pialligo; and\n(b) any other land comprised in an airport lease granted to Canberra\nAirport by the Commonwealth under the Airports Act 1996\n(Cwlth), section 13 (Commonwealth may grant airport lease).\n","sortOrder":38},{"sectionNumber":"40C","sectionType":"section","heading":"AUV of airport land","content":"40C AUV of airport land\n(1) The AUV of airport land as at 1 January 2015 is $23 931 667.\n(2) The AUV of airport land as at 1 January in a later year is worked out\nas follows:\nlast AUV × (1 + (development index + growth index))\nlast AUV means the AUV of airport land as at the previous 1 January.\n\n","sortOrder":39},{"sectionNumber":"40D","sectionType":"section","heading":"Working out the development index","content":"40D Working out the development index\n(1) For the purposes of section 40C (2), the development index is—\n(a) until the first calendar year in which the total lettable area of\nairport land on 1 January of that year is equal to, or more than,\n377 901m2 (the first year)—zero; and\n(b) for the first year or a later year—the amount worked out under\nsubsection (2).\n(2) For subsection (1) (b), the development index is the change in the\ntotal lettable area of airport land over a calendar year, worked out as\nfollows:\n[total lettable area – last total lettable area]\nlast total lettable area\n(3) For the purposes of working out the development index for a\nparticular calendar year, Canberra Airport must give the\ncommissioner, by 30 April in that year, a copy of an audited\nstatement—\n(a) prepared by an independent auditor appointed by Canberra\nAirport; and\n(b) setting out—\n(i) whether any development or demolition was completed in\nthe previous calendar year; and\n(ii) if development or demolition was completed in the\nprevious calendar year—the total lettable area as at\n1 January in the particular calendar year.\n(4) In working out the development index for a particular calendar year,\nthe commissioner must consider the information in the audited\nstatement.\n\naviation activity means an activity involving 1 or more of the\nfollowing:\n(a) a runway;\n(b) a taxiway;\n(c) an apron;\n(d) a hangar;\n(e) an aviation rescue firefighter station;\n(f) a facility operated by Airservices Australia under the Air\nServices Act 1995 (Cwlth);\n(g) a control tower;\n(h) anything else prescribed by regulation.\ngross floor area, of a terminal building—\n(a) means the total area of all floors of the terminal building,\nmeasured from—\n(i) the external faces of its exterior walls; or\n(ii) the centre line of walls separating the building from\nanother building; but\n(b) does not include an area used only for a rooftop fixed\nmechanical plant or basement car parking.\nlast total lettable area, of airport land, on 1 January in a particular\ncalendar year means—\n(a) in the first year—377 901m2; and\n(b) in a later calendar year—the total lettable area on the previous\n1 January.\n\nMethod of Measurement means the Method of Measurement:\nCommercial – 2008 published by the Property Council of Australia\non 1 July 2008.\nNote The Method of Measurement: Commercial – 2008 may be purchased at\nwww.propertycouncil.com.au.\ntotal lettable area, of airport land, on 1 January in a particular\ncalendar year—\n(a) means the total on that day, in square metres, of—\n(i) the following, in relation to buildings on airport land\n(excluding the terminal buildings), worked out in\naccordance with the Method of Measurement:\n(A) the net lettable area;\n(B) the gross lettable area—retail; and\n(ii) the gross floor area of the terminal buildings; but\n(b) does not include an area—\n(i) developed only for an aviation activity; or\n(ii) for which a certificate of compliance under the Airports\nAct 1996 (Cwlth), section 107 has not been issued.\n","sortOrder":40},{"sectionNumber":"40E","sectionType":"section","heading":"Working out growth index","content":"40E Working out growth index\n(1) For the purposes of section 40C (2), the growth index is the change\nin the AUV of relevant commercial land over a calendar year worked\nsecond commercial land AUV – first commercial land AUV\nfirst commercial land AUV\n\nfirst commercial land AUV, for a particular calendar year, means the\ntotal AUV of all relevant commercial land on 1 January in the year\nending immediately before the particular year.\nrelevant commercial land, for a particular calendar year, means all\nland in the Territory, other than airport land, that was commercial\nland—\n(a) on 1 January in the particular year; and\n(b) for the whole of the year immediately before the particular year.\nsecond commercial land AUV, for a particular calendar year, means\nthe total AUV of all relevant commercial land on 1 January in the\nparticular year.\nNote Commercial land—see the dictionary.\n(2) For the purposes of working out the growth index over a calendar\nyear, the commissioner must give Canberra Airport information about\nthe calculation of the growth index on 1 January in the calendar year,\nby 31 July in that year.\n","sortOrder":41},{"sectionNumber":"40F","sectionType":"section","heading":"Expiry—airport land provisions","content":"40F Expiry—airport land provisions\nThe following provisions expire 15 years after the day this section\ncommences:\n(a) section 14 (3), definition of AUV, paragraph (b);\n(b) part 5A;\n(c) schedule 1, section 1.1 (3), definition of AUV, paragraph (b);\n(d) dictionary, definitions of airport land, Canberra Airport,\ndevelopment index and growth index.\n\nPart 6 Exemptions, remissions and certain interest payments\nPart 6 Exemptions, remissions and\ncertain interest payments\n41 Exemption from rates\n(1) The Minister may exempt the owner of a parcel of land from payment\nof rates owing for any period in relation to the parcel of land, or from\npayment of a stated part of the rates.\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.\n","sortOrder":42},{"sectionNumber":"42","sectionType":"section","heading":"Remission of rates","content":"42 Remission of rates\n(1) The Minister may remit the rates, or a part of the rates, payable for a\nparcel of land if the Minister is satisfied that it is fair and reasonable\nin 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.\n","sortOrder":43},{"sectionNumber":"43","sectionType":"section","heading":"Remission of interest","content":"43 Remission of interest\n(1) The commissioner may, if the commissioner considers it appropriate\nin the circumstances, remit interest payable by a person in relation to\nrates by any amount.\nrates includes an amount for which a person is indebted to the\nTerritory because of a determination under division 7.2 (Deferral of\nrates).\n\nExemptions, remissions and certain interest payments Part 6\n","sortOrder":44},{"sectionNumber":"44","sectionType":"section","heading":"Interest on refund","content":"44 Interest on refund\n(1) This section applies if the commissioner is satisfied that—\n(a) an assessment of rates 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 rates for the parcel.\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\n","sortOrder":45},{"sectionNumber":"45","sectionType":"section","heading":"Definitions for pt 7","content":"45 Definitions for pt 7\nIn this part:\ndeferral determination means a determination under section 46\n(Determination for deferral of rates on application) or section 47\n(Determination for deferral of rates without application), and includes\na deferral determination as amended under section 50.\ndomestic relationship—see the Domestic Relationships Act 1994,\nsection 3.\neligible person means—\n(a) a pensioner; or\n(b) a non-pensioner who is the partner of a special rate pensioner\nand is not separated from the pensioner; or\n(c) a non-pensioner who—\n(i) was the partner of a special rate pensioner until the\npensioner’s death; and\n(ii) was not separated from the pensioner immediately before\nthe death; and\n(iii) has not subsequently formed a partnership with someone\nelse; or\n(d) a special disability trust.\n\nInterpretation for pt 7 Division 7.1\nowner, of a parcel of land—\n(a) means—\n(i) for a parcel held under a lease—the lessee (or, if 2 or more\npeople are lessees, each lessee); or\n(ii) for a parcel held under a declared land sublease—the\nsublessee (or, if 2 or more people are sublessees, each\nsublessee); or\n(iii) for a parcel held under a lease in trust for the beneficiary\nof a special disability trust—the special disability trust; or\n(iv) for a parcel of land held in fee simple—the person in whom\nthe fee simple is vested (or, if it is vested in 2 or more\npeople, each person in whom it is vested); and\n(b) for division 7.3 (Rebate of rates), includes someone who—\n(i) has a life interest, or an interest for a term of years, in the\nparcel under a will or court order; and\n(ii) is liable under the will or court order for rates for the parcel.\npartner—a person’s partner is either of the following:\n(a) the person’s spouse, civil union partner or civil partner;\n(b) someone with whom the person has a domestic relationship.\npartnership means the partnership between 2 partners.\npensioner means—\n(a) a person to, or for whom, a pension, allowance or benefit is\nbeing paid under the Social Security Act 1991 (Cwlth) and who\nhas been given a pensioner concession card under that Act; or\n(b) a service pensioner within the meaning of the Veterans’\nEntitlements Act 1986 (Cwlth); or\n\n(c) a person who has been given a card or other written authority by\nthe Commonwealth that evidences the person’s eligibility under\nthe Veterans’ Entitlements Act 1986 (Cwlth) or the Military\nRehabilitation and Compensation Act 2004 (Cwlth) to be given\ntreatment for all injuries suffered, and all diseases contracted, by\nthe person; or\n(d) a person who is (or was) in a partnership who would be eligible\nas a pensioner mentioned in paragraph (a) because of that\npartnership if the person’s partner were (or had been) the\nperson’s partner within the meaning of the Social Security\nAct 1991 (Cwlth), section 4; or\n(e) a person who is (or was) in a partnership who would be eligible\nas a pensioner mentioned in paragraph (b) because of that\npartnership if the person’s partner were (or had been) the\nperson’s partner within the meaning of the Veterans’\nEntitlements Act 1986 (Cwlth), section 5E; or\n(f) a person who—\n(i) was in a partnership until the death of the person’s partner;\nand\n(ii) would be eligible under the Veterans’ Entitlements\nAct 1986 (Cwlth), section 86 to be given treatment\nmentioned in paragraph (c) because of the partner’s death\nif the person were the partner’s dependant within the\nmeaning of that Act, section 11; or\n(g) a person who—\n(i) was in a partnership until the death of the person’s partner;\nand\n\nInterpretation for pt 7 Division 7.1\n(ii) would be eligible under the Military Rehabilitation and\nCompensation Act 2004 (Cwlth), section 284 (1) to be\ngiven treatment mentioned in paragraph (c) because of the\npartner’s death if the person were the partner’s wholly\ndependant partner within the meaning of that Act,\nsection 5.\nNote for par (d), (e), (f) and (g)\nThis Act, def partner and def partnership apply to spouses, civil union\npartners and civil partners, but also extend to unmarried partners (irrespective\nof their sex) in domestic relationships within the meaning of the Domestic\nRelationships Act 1994, s 3. From 1 July 2009, the Military Rehabilitation\nand Compensation Act 2004 (Cwlth), s 5, def partner and def wholly\ndependent partner, the Social Security Act 1991 (Cwlth), s 4, def partner and\nthe Veterans’ Entitlements Act 1986 (Cwlth), s 5E, def partner and s 11, def\ndependant apply to partners (or former partners) irrespective of their sex.\nrebate means a rebate under division 7.3.\nspecial rate pensioner means a pensioner—\n(a) who is being paid a pension under the Veterans’ Entitlements\nAct 1986 (Cwlth), part 2 and to whom that Act, section 24\napplies; or\n(b) who—\n(i) is being paid a special rate disability pension under the\nMilitary Rehabilitation and Compensation Act 2004\n(Cwlth), chapter 4, part 6; or\n(ii) is eligible, under that Act, section 199, to make a choice\nunder that Act, chapter 4, part 6.\n\n","sortOrder":46},{"sectionNumber":"46","sectionType":"section","heading":"Determination for deferral of rates on application","content":"46 Determination for deferral of rates on application\n(1) The owner of a parcel of land may apply to the commissioner for a\ndetermination deferring payment of rates payable for the parcel.\n(2) The commissioner must make the determination if satisfied—\n(a) that the owner is a pensioner or, if there are 2 or more owners,\neach owner is a pensioner; or\n(b) that the owner is a special disability trust; or\n(c) if the owner, or each owner, is not a pensioner—that payment of\nthe total amount of rates payable or to become payable is likely\nto cause substantial hardship to the owner or each owner; or\n(d) that the owners are a pensioner and his or her partner who is not\na pensioner; or\n(e) for an application made by a pensioner who is a joint owner—\nthat no other owner of the parcel can reasonably contribute to\nthe payment of rates for the parcel; or\n(f) if the owner, or each owner, is not a pensioner—that—\n(i) at least 1 owner is 65 years old or older; and\n(ii) the owner’s or owners’ equity in the parcel is not less than\na percentage determined by the Minister (the determined\npercentage).\nNote Power to make a statutory instrument includes power to make\ndifferent provision in relation to different matters or different\nclasses of matters (see Legislation Act, s 48).\n(3) The determination may do either or both of the following:\n(a) defer the obligation of the owner or an owner to pay all or part\nof the total amount of rates payable for the parcel as at the date\nof the determination;\n\n(b) defer the obligation of the owner or an owner to pay all or part\nof each amount of rates to become payable for the parcel while\nthe determination is in force.\n(4) If the commissioner makes a determination, the commissioner must\ngive a copy of the determination to the person to whom it relates.\nNote For how documents may be served, see the Legislation Act, pt 19.5.\n(5) However, the commissioner may make a determination only if—\n(a) the lease under which the parcel is held permits the parcel to be\nused only for residential purposes; and\n(b) each applicant ordinarily lives on the parcel.\n(6) Despite subsection (5), the commissioner may make a determination\nin relation to 1 or more joint owners of a parcel (but not by all the\njoint owners) even if each owner does not ordinarily live on the\nparcel, if—\n(a) the applicant is an owner who ordinarily lives on the parcel; and\n(b) the commissioner is satisfied that it is appropriate to make the\n(7) To remove any doubt, the owner of a parcel of land who has received\na rebate for rates under division 7.3 may make an application under\nthis section.\n(8) In subsection (5), the reference to an applicant is, if the applicant is a\nspecial disability trust, a reference to the trust beneficiary.\n(9) A determination under subsection (2) (f), or subsection (10),\ndefinition of income, is a disallowable instrument.\n(10) In this section:\nincome, of an owner, means the income of the owner worked out in\nthe way determined by the Minister.\n\n","sortOrder":47},{"sectionNumber":"47","sectionType":"section","heading":"Determination for deferral of rates without application","content":"47 Determination for deferral of rates without application\n(1) The commissioner may, at any time on the commissioner’s own\ninitiative, make a determination deferring payment of rates payable\nby the owner or an owner for a parcel of land if the commissioner is\nsatisfied that there are exceptional circumstances justifying the\ndeferral.\n(2) The determination may do either or both of the following:\n(a) defer the obligation of the owner or an owner to pay all or part\nof the total amount of rates payable for the parcel as at the date\nof the determination;\n(b) defer the obligation of the owner or an owner to pay all or part\nof each amount of rates to become payable for the parcel while\nthe determination is in force.\n(3) If the commissioner makes a determination, the commissioner must\ngive a copy of the determination to the person to whom it relates.\nNote For how documents may be served, see the Legislation Act, pt 19.5.\n(4) However, the commissioner may make the determination only if—\n(a) the lease under which the parcel is held permits the parcel to be\nused only for residential purposes; and\n(b) if the owner does not ordinarily live on the parcel—\n(i) the owner is living elsewhere because of the exceptional\ncircumstances; and\n(ii) the owner has not entered into a tenancy agreement in\nrelation to the parcel.\n(5) If the owner of the parcel of land is a special disability trust—\n(a) a reference to the owner (first and second occurring) in\nsubsection (4) (b) is taken to be a reference to the trust\nbeneficiary; and\n\n(b) a reference to the owner in subsection (4) (b) (ii) is taken to be\na reference to the trust.\ntenancy agreement, in relation to a parcel of land—\n(a) means an agreement under which a person grants to someone\nelse for value a right of occupation of the parcel of land, or any\npart of it (including any building on it), for use as a residence—\n(i) whether or not the right of occupation is exclusive; 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.\n(7) To remove any doubt, the commissioner may make a determination\nunder this section in relation to a parcel of land even though the owner\nof the parcel has received a rebate for rates under division 7.3.\n","sortOrder":48},{"sectionNumber":"48","sectionType":"section","heading":"Effect of deferral determination","content":"48 Effect of deferral determination\n(1) If a deferral determination defers a person’s obligation to pay all or\npart of the total amount of rates payable for a parcel of land as at the\ndate of the determination—\n(a) the person’s obligation to pay the rates is reduced in accordance\nwith the determination; and\n(b) the person becomes indebted to the Territory for the amount by\nwhich the obligation is reduced.\n\n(2) If a deferral determination defers a person’s obligation to pay all or\npart of each amount of rates to become payable while the\ndetermination is in force—\n(a) immediately after each amount of rates becomes payable, the\nperson’s obligation to pay the amount of rates is reduced in\naccordance with the determination; and\n(b) the person becomes indebted to the Territory for the amount by\nwhich the obligation is reduced.\n(3) A person who becomes indebted to the Territory for an amount under\nthis section must pay interest on the amount at the market rate\ncomponent determined under the Taxation Administration Act,\nsection 26.\n(4) Interest is payable on the amount from the date of deferral of the\nobligation to pay the amount until the earlier of—\n(a) the day the amount is paid; and\n(b) the day the deferral determination is revoked.\n(5) For subsection (4), the date of deferral of the obligation to pay an\namount is—\n(a) for an amount payable at the date of the deferral determination—\nthat date; or\n(b) for an amount deferred after the date of the determination—the\ndate when, if the determination had not been made, interest\nwould begin to be payable on the amount under section 21\n(Interest payable on overdue rates).\n","sortOrder":49},{"sectionNumber":"49","sectionType":"section","heading":"Deferred amount not recoverable if determination in force","content":"49 Deferred amount not recoverable if determination in force\nIf a person is indebted to the Territory for an amount because of a\ndeferral determination, the amount is not recoverable by the Territory\nwhile the determination is in force.\n\n","sortOrder":50},{"sectionNumber":"50","sectionType":"section","heading":"Amendment of deferral determination","content":"50 Amendment of deferral determination\n(1) The commissioner may, at any time, amend a deferral determination.\n(2) The commissioner may increase an amount deferred if the\ncommissioner is satisfied that the amendment is necessary to avoid\nsubstantial hardship to the person whose obligation is deferred under\nthe determination.\n(3) The commissioner may reduce an amount deferred if the\ncommissioner is satisfied that the amendment is not likely to cause\nsubstantial hardship to the person whose obligation is deferred under\nthe determination.\n","sortOrder":51},{"sectionNumber":"51","sectionType":"section","heading":"Revocation of deferral determination—payment of debt","content":"51 Revocation of deferral determination—payment of debt\nand on request\nThe commissioner must revoke a deferral determination in relation to\na person if—\n(a) the amount for which the person is indebted to the Territory\nbecause of the determination is paid to the commissioner to\ndischarge the debt; or\n(b) if the determination was made under section 46 (Determination\nfor deferral of rates on application)—the person asks the\ncommissioner in writing to revoke the determination.\n","sortOrder":52},{"sectionNumber":"52","sectionType":"section","heading":"Additional grounds for revocation of deferral","content":"52 Additional grounds for revocation of deferral\ndetermination\n(1) Each of the following circumstances is a ground for revocation of a\ndeferral determination made under section 46 (Determination for\ndeferral of rates on application) in relation to a parcel of land:\n(a) if each person to whom the determination relates was a\npensioner when the determination was made—each person stops\nbeing a pensioner;\n\n(b) if the determination relates to 2 or more people, each of whom\nwas a pensioner when the determination was made—\n(i) 1 or more, but not all of them, stops being a pensioner; and\n(ii) the revocation of the determination is not likely to cause\nsubstantial hardship to them;\n(c) if each person to whom the determination relates was not a\npensioner when the determination was made—the revocation of\nthe determination is not likely to cause substantial hardship to a\nperson to whom the determination relates;\n(d) a person to whom the determination relates fails to comply with\na request under section 58 (Information about deferral\ndetermination);\n(e) each person to whom the determination relates who ordinarily\nlived on the parcel when the application for the determination\nwas made has stopped ordinarily living on the parcel;\n(f) each person to whom the determination relates has stopped\nbeing an owner of the parcel;\n(g) if the determination relates to the person or people mentioned in\nsection 46 (2) (f)—the owner’s or owners’ equity in the parcel\nis less than the determined percentage.\n(2) Each of the following circumstances is a ground for revocation of a\ndeferral determination made under section 47 (Determination for\ndeferral of rates without application) in relation to a parcel of land:\n(a) each person to whom the determination relates has stopped\nbeing an owner of the parcel;\n(b) the owner has entered into a tenancy agreement in relation to the\nparcel;\n(c) the circumstances in relation to which the determination was\nmade no longer exist or have changed.\n\ndetermined percentage—see section 46 (2) (f) (ii).\nincome, of an owner—see section 46 (10).\ntenancy agreement, in relation to a parcel of land—see\nsection 47 (6).\n","sortOrder":53},{"sectionNumber":"53","sectionType":"section","heading":"Notice of proposed revocation on additional grounds","content":"53 Notice of proposed revocation on additional grounds\n(1) If the commissioner considers that a ground mentioned in section 52\nexists for revocation of a deferral determination, the commissioner\nmay give written notice to the person to whom the determination\nrelates of his or her intention to revoke the determination.\n(2) The notice must state the ground for revocation.\n(3) However, if a deferral determination relates to 2 or more people as\nowners (whether jointly or as tenants in common) of a parcel of land\nand 1 of them dies, the commissioner must not give notice only on\nthe ground mentioned in section 52 (1) (e) or (f) or (2) (a).\n","sortOrder":54},{"sectionNumber":"54","sectionType":"section","heading":"Revocation of deferral determination on grounds","content":"54 Revocation of deferral determination on grounds\n(1) The commissioner may revoke a deferral determination on a ground\nmentioned in section 52 if notice has been given under section 53 in\nrelation to the ground.\n(2) However, the commissioner must not revoke a determination made\nunder section 46—\n(a) within the time when a person may object to the decision that\nthe ground exists; or\n(b) if the person has objected to the decision, until—\n(i) the objection is decided; and\n\n(ii) either—\n(A) the period for applying under the ACT Civil and\nAdministrative Tribunal Act 2008 for review of the\ndecision has ended and no application has been made;\nor\n(B) an application has been made and the ACAT has\ncompleted the review.\n","sortOrder":55},{"sectionNumber":"55","sectionType":"section","heading":"Recovery of deferred amounts","content":"55 Recovery of deferred amounts\n(1) This section applies if the commissioner revokes a deferral\n(2) The amount to which a person is indebted to the Territory because of\nthe determination is payable by the person to the Territory on the day\nimmediately after the day the determination is revoked.\nNote An amount owing under a law may be recovered as a debt in a court of\ncompetent jurisdiction or the ACAT (see Legislation Act, s 177).\n(3) However, if the commissioner declares that the amount may be paid\nin stated instalments, the amount of each instalment is payable to the\nTerritory on the day stated in the declaration.\nNote A declaration may be included in the revocation (see Legislation Act, s 49\n(Single instrument may exercise several powers or satisfy several\nrequirements)).\n(4) Despite subsection (3), if the person to whom the determination\nrelates stops being an owner of the parcel of land to which the\ndetermination relates (other than because of the person’s death) any\nbalance of an amount to be paid in instalments is payable on the day\nimmediately after the day the person stops being an owner.\n\n","sortOrder":56},{"sectionNumber":"56","sectionType":"section","heading":"Interest payable after revocation of deferral determination","content":"56 Interest payable after revocation of deferral determination\n(1) Interest is payable on an unpaid amount payable under section 55.\n(2) Interest on the unpaid amount is worked out in the same way as\ninterest on overdue rates is worked out under section 21.\n(3) The Taxation Administration Act, section 25 (Interest in relation to\ntax defaults) does not apply to the unpaid amount.\n","sortOrder":57},{"sectionNumber":"57","sectionType":"section","heading":"Memorandum of discharge","content":"57 Memorandum of discharge\n(1) This section applies if a deferral determination is registered under the\nLand Titles Act 1925.\n(2) The commissioner must give the registrar-general a memorandum of\ndischarge if—\n(a) all amounts to which a person is indebted to the Territory\nbecause of the determination are paid to the Territory; or\n(b) the commissioner is satisfied that it is justified in the\ncircumstances.\n(3) If the registrar-general is given a memorandum of discharge, the\nregistrar-general must register the memorandum.\n","sortOrder":58},{"sectionNumber":"58","sectionType":"section","heading":"Information about deferral determination","content":"58 Information about deferral determination\n(1) If a deferral determination is in force in relation to a person for a\nparcel of land, the commissioner may ask the person for information\nabout the parcel or the means and income of the person.\n(2) The person must give the commissioner the information asked for.\n","sortOrder":59},{"sectionNumber":"59","sectionType":"section","heading":"Notice of revocation","content":"59 Notice of revocation\nIf the commissioner revokes a deferral determination, the\ncommissioner must give the person to whom the determination relates\na copy of the revocation.\n\n","sortOrder":60},{"sectionNumber":"60","sectionType":"section","heading":"Meaning of liability for rates for div 7.3","content":"60 Meaning of liability for rates for div 7.3\n(1) A reference in this division to an eligible person’s liability for rates\nfor a parcel of land for a year is—\n(a) for a person who is the sole owner of the parcel—a reference to\nthe amount of rates payable by the person for the parcel for the\nyear; and\n(b) for a person who is a joint owner of the parcel—a reference to\nthe part of the rates payable by the owners for the parcel for the\nyear—\n(i) if the parcel is held by the owners as tenants in common—\nthat is proportional to the person’s interest in the land; and\n(ii) if the parcel is held by the owners as joint tenants—that\nwould be proportional to the person’s interest in the land if\nthe joint tenants were tenants in common in equal shares.\n(2) However, if an eligible person is a joint owner of a parcel of land and\n1 or more of the other joint owners cannot reasonably contribute to\nthe payment of rates for the parcel for the year, a reference in this\ndivision to the person’s liability for rates for the parcel for the year is\ntaken to be—\n(a) if no other joint owner can reasonably contribute to the payment\nof the rates—a reference to the rates payable for the land; or\n(b) if the rates are to be paid by 2 or more of the joint owners—a\nreference to so much of the rates payable by the person for the\nparcel as would be payable if the joint owners paying the rates—\n(i) were the sole owners of the land as tenants in common in\nequal shares; and\n(ii) the value of their interests in the land were increased\nproportionately.\n\n(3) A reference in subsection (2) to rates payable is a reference to rates\npayable apart from this division.\n","sortOrder":61},{"sectionNumber":"61","sectionType":"section","heading":"Application for rebate","content":"61 Application for rebate\n(1) A person may apply to the commissioner for a rebate under this\ndivision.\n(2) The application must—\n(a) be in writing signed by the applicant; and\n(b) include a statement of particulars in support; and\n(c) include a statement signed by the applicant authorising any\nentity chosen by the commissioner to disclose relevant\ninformation about the applicant to the commissioner for the\npurpose of deciding the application.\n(3) The commissioner may ask the applicant for additional information\nor documents that the commissioner reasonably needs to decide the\napplication.\n(4) The applicant must give the commissioner the information or\ndocuments asked for.\n","sortOrder":62},{"sectionNumber":"62","sectionType":"section","heading":"No entitlement for past years","content":"62 No entitlement for past years\nA person is not entitled to a rebate under this division for rates for any\nyear before the year when the person applies for the rebate.\n","sortOrder":63},{"sectionNumber":"63","sectionType":"section","heading":"Rebate of rates—eligible person since 30 June 1997","content":"63 Rebate of rates—eligible person since 30 June 1997\n(1) This section applies to a person if the person has been an eligible\nperson continuously, and has been an owner of the same parcel of\nland, since 30 June 1997.\n(2) This section also applies to a person if—\n(a) the person has been an eligible person continuously since\n30 June 1997; and\n\n(b) the person has changed his or her principal place of residence\nsince 30 June 1997; and\n(c) each principal place of residence of the person since 30 June\n1997 has been a parcel of land owned by the person (an eligible\nplace of residence); and\n(d) no period since 30 June 1997 between the person’s occupation\nof an eligible place of residence and the next is longer than\n6 months or any longer period approved by the commissioner.\n(3) The person is, on application to the commissioner under section 61,\nentitled to a rebate of the person’s liability for rates for a parcel of\n(4) The commissioner may approve a longer period for subsection (2) (d)\nif satisfied that it is justified in the circumstances.\n(5) The amount of the rebate for a year is the lesser of—\n(a) the amount that the person received as a rebate under this section\nin the year before the rebate is claimed; and\n(b) the amount worked out as follows:\nRL\n2 × D\ndays in year\nrates, for the year, includes any rates deferred under a deferral\n\nRL means the amount of the person’s liability for rates for the parcel\n","sortOrder":64},{"sectionNumber":"64","sectionType":"section","heading":"Rebate of rates—capped","content":"64 Rebate of rates—capped\n(1) This section applies to an eligible person if—\n(a) section 63 does not apply to the person; or\n(b) section 63 applies to the person but the amount of the rebate to\nwhich the person is entitled under section 63 is less than or equal\nto the amount of the rebate cap under this section.\n(2) The person is entitled, on application to the commissioner under\nsection 61, to a rebate of the person’s liability for rates for a parcel of\n(3) The amount of rebate is the lesser of—\n(a) the rebate cap; and\n(b) the amount worked out using the formula:\n(4) If the person is a joint owner of the parcel, the reference to the rebate\ncap in subsection (3) (a) is a reference to the part of the rebate cap—\n(a) if the parcel is held by the owners as tenants in common—that\nis proportional to the person’s interest in the land; and\n(b) if the parcel is held by the owners as joint tenants—that would\nbe proportional to the person’s interest in the land if the joint\ntenants were tenants in common in equal shares.yearindays\nD\nRL \n\n(5) In subsection (2), if the person is a special disability trust, the\ncondition in subsection (2) (b) will be satisfied if the parcel is the trust\nbeneficiary’s principal place of residence for all or part of the year.\nrates, for the year, includes any rates deferred under a deferral\nrebate cap means the rebate cap determined under the Taxation\nAdministration Act, section 139.\nRL means the amount of the person’s liability for rates for the parcel\n","sortOrder":65},{"sectionNumber":"65","sectionType":"section","heading":"Rebates and deferred liability","content":"65 Rebates and deferred liability\n(a) a person’s liability for part of the person’s rates for a parcel of\nland for a year has been deferred under a deferral determination;\nand\n(b) the person has applied for, and is entitled to, a rebate for the\nparcel for the year.\n(2) The rebate applies to reduce the amount of the person’s liability for\nrates for the year, other than the person’s deferred liability.\n(3) Any remaining rebate applies to reduce the person’s deferred liability.\n","sortOrder":66},{"sectionNumber":"66","sectionType":"section","heading":"Joint and several liability for rates","content":"66 Joint and several liability for rates\nThis division does not affect the operation of the Taxation\nAdministration Act, section 50 (Joint and several liability).\n\n","sortOrder":67},{"sectionNumber":"67","sectionType":"section","heading":"Change in circumstances","content":"67 Change in circumstances\n(1) This section applies to a person who has applied for a rebate if any of\nthe following circumstances happens:\n(a) the person stops being an eligible person;\n(b) the person stops being the owner or a joint owner of the person’s\nprincipal place of residence;\n(c) for a tenant in common—there is a change in the extent of the\nperson’s interest in the person’s principal place of residence;\n(d) the person changes his or her principal place of residence.\n(2) This section also applies to a special disability trust if—\n(a) the trust stops being the owner of the trust beneficiary’s\nprincipal place of residence; or\n(b) the trust beneficiary’s principal place of residence changes.\n(3) Within 30 days after the day the circumstance happens, the person\nmust give written notice of it to the commissioner.\n(4) The person commits an offence if the person contravenes\nsubsection (3).\nMaximum penalty: 5 penalty units.\n(5) An offence against this section is a strict liability offence.\n","sortOrder":68},{"sectionNumber":"68","sectionType":"section","heading":"Adjustment of liability for rates","content":"68 Adjustment of liability for rates\n(1) This section applies if the commissioner believes on reasonable\ngrounds that a person’s entitlement to a rebate has changed or ended,\nor will change or end.\n(2) The commissioner must—\n(a) decide an amount for the person’s adjusted liability for rates; and\n\n(b) give the person written notice of the decision, setting out—\n(i) the amount of the person’s adjusted liability; and\n(ii) the date or dates when any unpaid rates (including\ninstalments of rates) are payable.\n(3) A person may request a decision under this section.\n(4) If on request by a person for a decision, the commissioner decides\nthat the person’s entitlement has not changed or ended, the\ncommissioner must give the person written notice of the decision.\n","sortOrder":69},{"sectionNumber":"69","sectionType":"section","heading":"Break in entitlement","content":"69 Break in entitlement\n(1) If a person—\n(a) stops being an eligible person; and\n(b) more than 14 days later, becomes an eligible person again;\nthe person is entitled to a rebate for rates for which the person became\nliable after the day when the person again becomes an eligible person\nonly if the person applies for the rebate under section 61.\n(2) If a person—\n(a) stops being the owner or a joint owner of the person’s principal\nplace of residence; and\n(b) more than 14 days later, again becomes the owner or a joint\nowner of a parcel of land that is the person’s principal place of\nresidence;\nthe person is entitled to a rebate for rates for the parcel mentioned in\nparagraph (b) for which the person became liable after the day when\nthe person becomes the owner or a joint owner of that parcel only if\nthe person applies for the rebate under section 61.\n\n69A Imposition of levies\nSchedule 1 deals with the imposition of levies and the application of\nthis Act in relation to levies imposed under the schedule.\n70 Objections\nThe following decisions are prescribed for the Taxation\nAdministration Act, section 100 (Objection):\n(a) a decision under section 20A (2) to impose penalty tax for\nunpaid overdue rates payable by a corporation or trust;\n(b) a decision under section 43 (1) to refuse to remit interest payable\nby a person in relation to rates;\n(c) a decision under section 44 to refuse to pay interest on an\noverpayment or to pay interest other than from the date when the\noverpayment was made;\n(d) a decision under section 46—\n(i) refusing to make a deferral determination; or\n(ii) determining a period of deferral other than the period\napplied for; or\n(iii) making a determination for the deferral of an amount other\nthan the amount applied for;\n(e) a decision under section 47 to make a deferral determination;\n(f) a decision under section 50 amending a deferral determination;\n\n(g) a decision under section 53 that a ground for revocation of a\ndeferral determination made under section 46 exists.\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 rates for a parcel of land and the person\nis dissatisfied with the assessment because rates were not payable for the\nparcel, the person may object under that paragraph.\n","sortOrder":70},{"sectionNumber":"71","sectionType":"section","heading":"Objections relating to valuations—general","content":"71 Objections relating to valuations—general\n(1) This section applies to an objection to an assessment if the objection\nrelates to the valuation on which the assessment is based.\n(2) The objection must be made within—\n(a) 60 days after the day the commissioner gives notice under\nsection 12 (2) of the amount determined as the unimproved\nvalue of the parcel; or\n(b) if the Minister determines a longer period—the period\ndetermined.\n(3) A determination is a disallowable instrument.\n(4) The Taxation Administration Act, section 103 (Objections lodged out\nof time) does not apply to the objection.\n","sortOrder":71},{"sectionNumber":"72","sectionType":"section","heading":"Objections relating to valuations—unit owners","content":"72 Objections relating to valuations—unit owners\nFor a unit subdivision, if an objection to an assessment relates to the\nvaluation on which the assessment is based, the Taxation\nAdministration Act, section 100 (1) (Objection)—\n(a) applies to the owners corporation as if the assessment were\nserved on the owners corporation; and\n(b) does not apply to a unit owner.\n\n","sortOrder":72},{"sectionNumber":"73","sectionType":"section","heading":"Review by ACAT","content":"73 Review by ACAT\n(1) This section applies to a determination by the commissioner of an\nobjection to a decision mentioned in section 70, other than a decision\nmentioned in section 70 (b).\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.\n","sortOrder":73},{"sectionNumber":"74","sectionType":"section","heading":"Working out amounts with fractions for Act","content":"74 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, if the amount is a part of the average unimproved value of\na parcel of land, any fraction of a dollar in the amount worked out\nmust 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","sortOrder":74},{"sectionNumber":"76","sectionType":"section","heading":"Certificate of rates and other charges","content":"76 Certificate of rates 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 rates assessed to be payable under this Act for the parcel for\nthe current year; and\n(b) the rates 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\n(3) The certificate is conclusive proof for an honest buyer for value of the\nmatters certified.\nNote The certificate may include a certificate of amounts payable under the\nLand Tax Act 2004 in relation to the parcel (see Legislation Act, s 49).\n(4) For this section, rates and other amounts are taken to be payable\nimmediately even though any necessary time after service of a notice\nhas not ended.\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.\n","sortOrder":75},{"sectionNumber":"77","sectionType":"section","heading":"Statement of amounts payable and payments made","content":"77 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 year; and\n(b) the payments received by the commissioner in the year for\namounts 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 land tax payable and received\nunder the Land Tax Act 2004 in relation to the parcel (see Legislation Act,\ns 49).\n\n","sortOrder":76},{"sectionNumber":"78","sectionType":"section","heading":"Determination of fees","content":"78 Determination of fees\n(1) The Minister may determine fees for this Act.\n(2) A determination is a disallowable instrument.\n","sortOrder":77},{"sectionNumber":"79","sectionType":"section","heading":"Regulation-making power","content":"79 Regulation-making power\nThe Executive may make regulations for this Act.\n\nPart 1.1 Imposition of levies\nSection 1.1\n(see s 69A)\nPart 1.1 Imposition of levies\n1.1 Police, fire and emergency services levy\n(1) Police, fire and emergency services levy of the fixed charge is\nimposed for a parcel of rateable land that is residential or rural land.\n(2) Police, fire and emergency services levy is imposed for a parcel of\nrateable land that is commercial land worked out as follows:\nAUV × P\nAUV means—\n(a) the average unimproved value of the parcel; or\n(b) for airport land—the AUV of airport land worked out under\nsection 40C.\nNote Different fixed charges, amounts, or percentage rates, may be determined\n\nImposition of levies Part 1.1\nSection 1.2\n1.2 City centre marketing and improvements levy\n(1) City centre marketing and improvements levy is imposed for a parcel\nof rateable land that is commercial land in a collection area, worked\nAUV × P\n(2) The Minister may determine an area as a collection area for this\nsection.\n(3) A determination is a disallowable instrument.\nNote Different percentage rates may be determined for different collection\nareas or part of a collection area (see Legislation Act, s 48).\n1.3 Safer families levy\n(1) Safer families levy is imposed for a parcel of rateable land that is\nresidential or rural land.\nsafer families levy means the safer families levy determined under\nthe Taxation Administration Act, section 139.\n\nSection 2.1\n2.1 Application of certain provisions—levies generally\n(a) section 15 (Rates for part of year);\n(b) section 16 (Owner to pay rates);\n(c) section 17 (When are rates payable?);\n(d) part 4 (Enforcement);\n(e) section 28 (Unit subdivisions);\n(f) section 29 (Unit subdivisions—rates);\n(g) section 39 (Reassessment—completion of development);\n(h) section 40 (Reassessment—noncompletion of development);\n(i) part 6 (Exemptions, remissions and certain interest payments);\n(j) section 76 (Certificate of rates and other charges);\n(k) any other provision prescribed by regulation.\n(a) a reference to rates included a reference to a levy imposed under\nthis schedule; and\n(3) Sections 15, 16 and 17, as applied by this section, are subject to part 5\n\nApplication of Act etc Part 1.2\nSection 2.1A\n2.1A Application of further provisions—police, fire and\nemergency services levy\n(a) section 18 (How may rates be paid?);\n(b) section 19 (Payment of rates by instalments);\n(c) part 7 (Deferral and rebates) (other than section 63 (Rebate of\nrates—eligible person since 30 June 1997) and section 64\n(Rebate of rates—capped));\n(d) any other provision prescribed by regulation.\n(a) a reference to rates included a reference to the police, fire and\nemergency services levy imposed under section 1.1; and\n(3) Sections 18 and 19, as applied by this section, are subject to part 5\n2.1B Application of further provisions—safer families levy\n(a) section 18 (How may rates be paid?);\n(b) section 19 (Payment of rates by instalments);\n(c) part 7 (Deferral and rebates) other than section 63 (Rebates of\nrates—eligible person since 30 June 1997) and section 64\n(Rebate of rates—capped);\n(d) any other provision prescribed by regulation.\n\nSection 2.2\n(a) a reference to rates included a reference to the safer families levy\nimposed under section 1.3; and\n(3) Sections 18 and 19, as applied by this section, are subject to part 5\n2.2 References in other instruments\nA reference to rates in an instrument, other than a statutory instrument\nunder this Act or the Taxation Administration Act, includes a\nreference to a levy imposed under this schedule.\n\nOther provisions about levies Part 1.3\nSection 3.1\nPart 1.3 Other provisions about levies\n3.1 Certain proposed subdivisions—imposition of police, fire\nand emergency services levy\nland for division 5.2 (Certain proposed unit subdivisions).\n(2) In its application to the imposition of police, fire and emergency\nservices levy to the parcel of land, section 1.1 has effect as if\nsubsections (3) and (4) of this section were substituted for\nsection 1.1 (1), (2) and (3).\n(3) Police, fire and emergency services levy is imposed for a parcel of\nland to which schedule 1, section 3.1 applies, worked out as follows:\n(CP × AUV × P) + (FC × RP)\nAdministration Act, section 139 for a parcel of commercial land.\nRP means the percentage, as determined under section 32, of the\nintended development that is to be used for residential purposes.\nNote Different fixed charges, amounts, or percentage rates, may be determined\n\nPart 1.3 Other provisions about levies\nSection 3.1A\n3.1A Certain proposed subdivisions—imposition of city centre\nmarketing and improvements levy\nland for division 5.2 (Certain proposed unit subdivisions).\n(2) In its application to the imposition of city centre marketing and\nimprovements levy to the parcel of land, section 1.2 has effect as if\nsubsections (3) and (4) of this section were substituted for\nsection 1.2 (1) and (4).\n(3) City centre marketing and improvements levy is imposed for a\nqualifying parcel of land for division 5.2 (Certain proposed unit\nsubdivisions), worked out as follows:\n(AUV  CP)  P\nNote Different percentage rates may be determined for different collection\nareas or part of a collection area (see Legislation Act, s 48).\n3.2 Rebate of levy\n(1) This section applies to an eligible person.\n(2) The person is entitled, on application to the commissioner under\nsection 61, to a rebate of the person’s liability for levy for a parcel of\n\nOther provisions about levies Part 1.3\nSection 3.2\n(3) The amount of the PFES rebate that a person is entitled to is worked\nPFES rebate × LL\nlevy × D\ndays in year\n(4) Division 7.3 (Rebate of rates) has effect as if it included this section.\nthe definition of eligible person for pt 7 will apply to this section\nPFES rebate means the police, fire and emergency services rebate\ndetermined under the Taxation Administration Act, section 139.\nlevy, for a parcel for a year, means levy imposed under this schedule\nfor the parcel for the year (other than the safer families levy imposed\nunder section 1.3), and includes any levy deferred under a deferral\nLL means the amount of the person’s liability for levy for the parcel\n\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• calendar year\n• civil partner\n• civil union partner\n• commissioner for revenue\n• contravene\n• financial year\n• function\n• home address\n• month\n• person (see s 160)\n• registrar-general\n• territory planning authority\n• under.\nairport land—see section 40B.\nannual redetermination, of a parcel of land, means a redetermination\nof the unimproved value of the parcel under section 10.\nassessment notice, in relation to rates, means a notice of assessment\nunder the Taxation Administration Act, section 14 in relation to the\nrates.\naverage unimproved value, of a parcel of land for a particular year—\nsee section 13A.\nCanberra Airport, for part 5A (Airport land)—see section 40A.\ncommercial land means rateable land that is not residential land or\nrural land.\ncommissioner means the commissioner for revenue.\n\nCommonwealth land means land that is the property of the\nCommonwealth.\ndeclared land sublease—see the Planning Act 2023, section 365 (1).\ndeferral determination, for part 7 (Deferral and rebates)—see\ndetermination, of the unimproved value of a parcel of land, includes\nredetermination of the unimproved value.\ndevelopment index, for part 5A (Airport land)—see section 40D.\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.\ndomestic relationship, for part 7 (Deferral and rebates)—see\neligible parcel of land, for division 5.2 (Certain proposed unit\neligible person, for part 7 (Deferral and rebates)—see section 45.\ngrowth index, for part 5A (Airport land)—see section 40E.\nland tax—see the Land Tax Act 2004, dictionary.\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.\nliability for rates, for division 7.3 (Rebate of rates)—see section 60.\n\nowner, of a parcel of land, means—\n(a) except for part 7—\n(i) the registered proprietor of an interest in the parcel (other\nthan an interest in a lease granted by a person other than\nthe Territory or the Commonwealth); or\n(ii) if the registered proprietor has sold the interest to another\nperson (the new owner) and the new owner is in possession\nof the parcel but not yet registered as the proprietor—the\nnew owner; or\n(iii) a mortgagee in possession of the parcel; or\n(iv) a person holding the parcel of land under a sublease from\nthe Territory, if the Territory holds the parcel under lease\nfrom the Commonwealth; or\n(v) for a parcel held under a declared land sublease—the\nsublessee; and\n(b) for part 7 (Deferral and rebates)—see section 45.\nowners corporation—see the Unit Titles (Management) Act 2011,\ndictionary.\nparcel includes—\n(a) a part of a parcel of land that is separately held by an occupier,\ntenant, lessee or owner; and\n(b) land held under a declared land sublease.\npartner, for part 7 (Deferral and rebates)—see section 45.\npartnership, for part 7 (Deferral and rebates)—see section 45.\npensioner, for part 7 (Deferral and rebates)—see section 45.\npayment date—see section 17.\n\nprimary production means—\n(a) production resulting directly from—\n(i) cultivation of land; or\n(ii) keeping animals for their sale, their bodily produce or\nnatural increase; or\n(iii) fishing operations; or\n(iv) forest operations; and\n(b) the manufacture of dairy produce by the person who produced\nthe raw material used in that manufacture.\nqualifying development application, for division 5.2 (Certain\nproposed unit subdivisions)—see section 30.\nqualifying development determination, for division 5.2 (Certain\nproposed unit subdivisions)—see section 30.\nqualifying parcel of land, for division 5.2 (Certain proposed unit\nrateable land—see section 8.\nrates includes the total of—\n(a) costs and expenses reasonably incurred by the commissioner in\nattempting to recover the rates; and\n(b) interest payable in relation to the rates.\nrebate, for part 7 (Deferral and rebates)—see section 45.\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\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.\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.\nspecial disability trust—see the Social Security Act 1991, (Cwlth),\nsection 1209L.\nspecial rate pensioner, for part 7 (Deferral and rebates)—see\nTaxation Administration Act means the Taxation Administration\nAct 1999.\nunimproved value—see section 6.\nunit means a unit under the Unit Titles Act, section 9.\nunit entitlement—see the Unit Titles Act, section 8.\n\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.\nunits plan means a units plan under the Unit Titles Act 2001,\nsection 7.\nunit subdivision means a parcel of land subdivided by registration of\na units plan.\nUnit Titles Act means the Unit Titles Act 2001.\nvariation, of a lease, for division 5.2 (Certain proposed unit\nyear means a financial year.\n\n1 About the endnotes\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.\n","sortOrder":78},{"sectionNumber":"2","sectionType":"section","heading":"Abbreviation key","content":"2 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\nRates Act 2004 A2004-3\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\nRevenue Legislation Amendment Act 2004 A2004-36 pt 2\nnotified LR 30 June 2004\ns 1, s 2 commenced 30 June 2004 (LA s 75 (1))\npt 2 commenced 1 July 2004 (s 2)\nStatute Law Amendment Act 2005 A2005-20 sch 3 pt 3.48\nnotified LR 12 May 2005\ns 1, s 2 taken to have commenced 8 March 2005 (LA s 75 (2))\nsch 3 pt 3.48 commenced 2 June 2005 (s 2 (1))\nRates Amendment Act 2005 A2005-23\nnotified LR 11 May 2005\ns 1, s 2 commenced 11 May 2005 (LA s 75 (1))\nremainder commenced 1 July 2005 (s 2)\nRevenue Legislation Amendment Act 2005 A2005-29 pt 5\nnotified LR 28 June 2005\ns 1, s 2 commenced 28 June 2005 (LA s 75 (1))\npt 5 commenced 29 June 2005 (s 2 (2))\nRevenue Legislation Amendment Act 2006 A2006-19 pt 5\nnotified LR 17 May 2006\ns 1, s 2 commenced 17 May 2006 (LA s 75 (1))\npt 5 commenced 18 May 2006 (s 2 (3))\nCivil Unions Act 2006 A2006-22 sch 1 pt 1.26\nnotified LR 19 May 2006\ns 1, s 2 commenced 19 May 2006 (LA s 75 (1))\nsch 1 pt 1.26 never commenced\nNote Act repealed by disallowance 14 June 2006 (see Cwlth\nGaz 2006 No S93)\n\nRates Amendment Act 2006 A2006-29\nnotified LR 15 June 2006\ns 1, s 2 commenced 15 June 2006 (LA s 75 (1))\nremainder commenced 1 July 2006 (s 2)\nRates Amendment Act 2007 A2007-2\nnotified LR 20 March 2007\ns 1, s 2 commenced 20 March 2007 (LA s 75 (1))\nremainder commenced 1 July 2007 (s 2 and CN2007-4)\nStatute Law Amendment Act 2007 A2007-3 sch 3 pt 3.83\nnotified LR 22 March 2007\ns 1, s 2 taken to have commenced 1 July 2006 (LA s 75 (2))\nsch 3 pt 3.83 commenced 12 April 2007 (s 2 (1))\nRevenue Legislation Amendment Act 2007 A2007-21 pt 5\nnotified LR 19 June 2007\ns 1, s 2 commenced 19 June 2007 (LA s 75 (1))\npt 5 commenced 20 June 2007 (s 2)\nRevenue Legislation (Housing Affordability Initiatives) Amendment\nAct 2007 A2007-29 pt 4\nnotified LR 2 October 2007\ns 1, s 2 commenced 2 October 2007 (LA s 75 (1))\npt 4 commenced 3 October 2007 (s 2)\nCivil Partnerships Act 2008 A2008-14 sch 1 pt 1.22\nnotified LR 15 May 2008\ns 1, s 2 commenced 15 May 2008 (LA s 75 (1))\nsch 1 pt 1.22 commenced 19 May 2008 (s 2 and CN2008-8)\nLand Rent Act 2008 A2008-16 sch 1 pt 1.3\nnotified LR 30 June 2008\ns 1, s 2 commenced 30 June 2008 (LA s 75 (1))\nsch 1 pt 1.3 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 1.88\nnotified LR 4 September 2008\ns 1, s 2 commenced 4 September 2008 (LA s 75 (1))\nsch 1 pt 1.88 commenced 2 February 2009 (s 2 (1) and see ACT Civil\nand Administrative Tribunal Act 2008 A2008-35, s 2 (1) and CN2009-2)\n\nStatute Law Amendment Act 2009 A2009-20 sch 3 pt 3.63\nnotified LR 1 September 2009\ns 1, s 2 commenced 1 September 2009 (LA s 75 (1))\nsch 3 pt 3.63 commenced 22 September 2009 (s 2)\nStatute Law Amendment Act 2009 (No 2) A2009-49 sch 3 pt 3.60\nnotified LR 26 November 2009\ns 1, s 2 commenced 26 November 2009 (LA s 75 (1))\nsch 3 pt 3.60 commenced 17 December 2009 (s 2)\nRates and Land Tax Legislation Amendment Act 2009 A2009-52 pt 4\nnotified LR 18 December 2009\ns 1, s 2 commenced 18 December 2009 (LA s 75 (1))\npt 4 commenced 1 January 2010 (s 2)\nRevenue Legislation Amendment Act 2010 (No 2) A2010-20 pt 4\nnotified LR 6 July 2010\ns 1, s 2 commenced 6 July 2010 (LA s 75 (1))\npt 4 commenced 7 July 2010 (s 2)\nUnit Titles (Management) Act 2011 A2011-41 sch 5 pt 5.10\nnotified LR 3 November 2011\ns 1, s 2 commenced 3 November 2011 (LA s 75 (1))\nsch 5 pt 5.10 commenced 30 March 2012 (s 2 and CN2012-6)\nStatute Law Amendment Act 2011 (No 3) A2011-52 sch 3 pt 3.47\nnotified LR 28 November 2011\ns 1, s 2 commenced 28 November 2011 (LA s 75 (1))\nsch 3 pt 3.47 commenced 12 December 2011 (s 2)\nRates and Land Tax Legislation Amendment Act 2012 A2012-37 pt 3\nnotified LR 18 June 2012\ns 1, s 2 commenced 18 June 2012 (LA s 75 (1))\npt 3 commenced 1 July 2012 (s 2)\nCivil Unions Act 2012 A2012-40 sch 3 pt 3.23\nnotified LR 4 September 2012\ns 1, s 2 commenced 4 September 2012 (LA s 75 (1))\nsch 3 pt 3.23 commenced 11 September 2012 (s 2)\n\nRevenue Legislation (Tax Reform) Amendment Act 2013 A2013-17\nsch 1 pt 1.2\nnotified LR 22 May 2013\ns 1, s 2 commenced 22 May 2013 (LA s 75 (1))\nsch 1 pt 1.2 commenced 23 May 2013 (s 2)\nStatute Law Amendment Act 2014 (No 2) A2014-44 sch 3 pt 3.9\nnotified LR 5 November 2014\ns 1, s 2 commenced 5 November 2014 (LA s 75 (1))\nsch 3 pt 3.9 commenced 19 November 2014 (s 2)\nPlanning and Development (University of Canberra and Other\nLeases) Legislation Amendment Act 2015 A2015-19 pt 18\nnotified LR 11 June 2015\ns 1, s 2 commenced 11 June 2015 (LA s 75 (1))\npt 18 commenced 1 July 2015 (s 2 and CN2015-9)\nRates Amendment Act 2015 A2015-44\nnotified LR 5 November 2015\ns 1, s 2 commenced 5 November 2015 (LA s 75 (1))\nremainder commenced 6 November 2015 (s 2)\nRevenue (Charitable Organisations) Legislation Amendment Act 2015\nA2015-48 pt 4\nnotified LR 24 November 2015\ns 1, s 2 commenced 24 November 2015 (LA s 75 (1))\npt 4 commenced 25 November 2015 (s 2)\nRevenue Legislation Amendment Act 2015 A2015-49 pt 7\nnotified LR 24 November 2015\ns 1, s 2 commenced 24 November 2015 (LA s 75 (1))\npt 7 commenced 25 November 2015 (s 2)\nSafer Families Levy Act 2016 A2016-40\nnotified LR 17 August 2016\ns 1, s 2 commenced 18 August 2016 (LA s 75 (1))\nremainder commenced 18 August 2016 (s 2)\nRates (Pensioner Rebate) Amendment Act 2016 A2016-41\nnotified LR 17 August 2016\ns 1, s 2 commenced 18 August 2016 (LA s 75 (1))\nremainder commenced 18 August 2016 (s 2)\n\nRevenue Legislation Amendment Act 2016 A2016-47 pt 3\nnotified LR 22 August 2016\ns 1, s 2 commenced 22 August 2016 (LA s 75 (1))\npt 3 commenced 1 September 2016 (s 2)\nPublic Sector Management Amendment Act 2016 A2016-52 sch 1\npt 1.55\nnotified LR 25 August 2016\ns 1, s 2 commenced 25 August 2016 (LA s 75 (1))\nsch 1 pt 1.55 commenced 1 September 2016 (s 2)\nRevenue Legislation Amendment Act 2017 A2017-1 sch 1 pt 1.9\nnotified LR 22 February 2017\ns 1, s 2 commenced 22 February 2017 (LA s 75 (1))\nsch 1 pt 1.9 commenced 18 September 2017 (s 2 (1) and CN2017-5)\nRevenue Legislation Amendment Act 2017 (No 2) A2017-11 pt 4\nnotified LR 16 May 2017\ns 1, s 2 commenced 16 May 2017 (LA s 75 (1))\npt 4 commenced 1 July 2017 (s 2)\nRevenue Legislation Amendment Act 2018 A2018-2 sch 1 pt 1.8\nnotified LR 28 February 2018\ns 1, s 2 commenced 28 February 2018 (LA s 75 (1))\nsch 1 pt 1.8 commenced 1 March 2018 (s 2)\nLand Tax Amendment Act 2018 A2018-15 s 47\nnotified LR 16 May 2018\ns 1, s 2 commenced 16 May 2018 (LA s 75 (1))\ns 47 commenced 1 July 2018 (s 2)\nRevenue Legislation Amendment Act 2019 A2019-7 sch 1 pt 1.6\nnotified LR 27 March 2019\ns 1, s 2 commenced 27 March 2019 (LA s 75 (1))\nsch 1 pt 1.6 commenced 28 March 2019 (s 2 (1))\nRevenue Legislation Amendment Act 2019 (No 2) A2019-46 pt 6\nnotified LR 9 December 2019\ns 1, s 2 commenced 9 December 2019 (LA s 75 (1))\npt 6 commenced 16 December 2019 (s 2 (2) and CN2019-21)\n\nRates Amendment Act 2020 A2020-8\nnotified LR 7 April 2020\ns 1, s 2 commenced 7 April 2020 (LA s 75 (1))\nremainder commenced 1 July 2020 (s 2)\nCOVID-19 Emergency Response Legislation Amendment Act 2020\nA2020-14 sch 1 pt 1.26\nnotified LR 13 May 2020\ns 1, s 2 taken to have commenced 30 March 2020 (LA s 75 (2))\nsch 1 pt 1.26 commenced 14 May 2020 (s 2 (1))\nRevenue Legislation Amendment Act 2021 A2021-10 sch 1 pt 1.6\nnotified LR 19 May 2021\ns 1, s 2 commenced 19 May 2021 (LA s 75 (1))\nsch 1 pt 1.6 commenced 20 May 2021 (s 2 (1))\nStatute Law Amendment Act 2021 A2021-12 sch 3 pt 3.50\nnotified LR 9 June 2021\ns 1, s 2 commenced 9 June 2021 (LA s 75 (1))\nsch 3 pt 3.50 commenced 23 June 2021 (s 2 (1))\nEducation Amendment Act 2022 A2022-10 sch 1 pt 1.5\nnotified LR 17 June 2022\ns 1, s 2 commenced 17 June 2022 (LA s 75 (1))\nsch 1 pt 1.5 commenced 20 December 2022 (s 2)\nPlanning (Consequential Amendments) Act 2023 A2023-36 sch 1\npt 1.55\nnotified LR 29 September 2023\ns 1, s 2 commenced 29 September 2023 (LA s 75 (1))\nsch 1 pt 1.55 commenced 27 November 2023 (s 2 (1) and see\nPlanning Act 2023 A2023-18, s 2 (2) and CN2023-10)\nRevenue Legislation Amendment Act 2023 [No 2] A2023-47 pt 3\nnotified LR 15 November 2023\ns 1, s 2 commenced 15 November 2023 (LA s 75 (1))\npt 3 commenced 1 July 2024 (s 2)\nStatute Law Amendment Act 2025 A2025-29 sch 4 pt 4.149\nnotified LR 6 November 2025\ns 1, s 2 commenced 6 November 2025 (LA s 75 (1))\nsch 4 pt 4.149 commenced 26 December 2025 (s 2 (7))\n\nCommencement\ns 2 om LA s 89 (4)\ns 3 am A2009-52 s 10\nMeaning of unimproved value\ns 6 am A2009-52 s 11; A2016-47 ss 14-17; A2020-8 s 4\nMeaning of rateable land\ns 8 am A2005-20 amdt 3.336; A2007-29 s 16\nsub A2015-48 s 13\nam A2022-10 amdt 1.7, amdt 1.8\nFirst determination of unimproved value\ns 9 am A2009-52 s 12, s 13\nsub A2016-47 s 18\nAnnual redeterminations\ns 10 am A2009-52 s 14\nsub A2016-47 s 18\nRedetermination—error\ns 11 sub A2009-52 s 15\nam A2016-47 ss 19-21; A2020-8 s 5\nRedetermination—change of circumstances (other than chargeable variation\nof nominal rent lease)\ns 11A hdg sub A2020-8 s 6\ns 11A ins A2009-52 s 15\nam A2016-47 s 22; A2020-8 s 7, s 8\nRedetermination—chargeable variation of nominal rent lease\ns 11B ins A2020-8 s 9\nam A2023-36 amdt 1.323, amdt 1.324\nRecording, notification and publication of determinations\ns 12 hdg sub A2004-36 s 4\ns 12 am A2004-36 s 5\nMeaning of average unimproved value\ns 13A ins A2020-8 s 10\nam A2023-47 s 24\nImposition of rates\ns 14 sub A2005-23 s 4\nam A2013-17 amdts 1.6-1.9; A2015-44 s 4; A2017-11 s 14\n(3), def AUV, par (b) exp 6 November 2030 (s 40F (a))\nRates for part of year\ns 15 am A2006-29 s 4\n\nPayment of rates by instalments\ns 19 am A2020-14 amdt 1.122\n(3)-(9) exp 29 September 2023 (s 19 (9))\nDisapplication of provisions of Taxation Administration Act\ns 20 hdg sub A2021-10 amdt 1.21\ns 20 am A2021-10 amdt 1.22\nPenalty tax\ns 20A ins A2021-10 amdt 1.23\nInterest payable on overdue rates\ns 21 am A2014-44 amdt 3.52\nCharge of rates on land\ns 22 om A2015-49 s 34\nNotice of rates in arrears\ns 23 am A2011-52 amdt 3.181\nUnoccupied land—letting for unpaid rates\ns 24 om A2015-49 s 34\nEntitlement to possession of land held by commissioner\ns 25 om A2015-49 s 34\nSale of land for nonpayment of rates\ns 26 sub A2006-19 s 29\nam A2008-16 amdt 1.12, amdt 1.13\nApplication may relate to more than 1 parcel\ns 27 am A2006-19 s 30\nUnit subdivisions\ns 28 am A2018-2 amdt 1.18; pars renum R32 LA\nUnit subdivisions—rates\ns 29 am A2006-29 s 5, s 6; A2017-11 s 15, s 16; A2018-15 s 47\nApplication by owner of eligible parcel of land\ns 31 am A2016-47 s 23, s 24; pars renum R29 LA; A2021-10\namdts 1.24-1.26; A2021-12 amdt 3.161; A2023-36\namdt 1.325; A2025-29 amdt 4.150\nVariation of lease or change of intention\ns 33 am A2021-12 amdt 3.161\nImposition of rates—qualifying parcels of land\ns 34 am A2007-21 s 13, s 14; A2013-17 amdts 1.10-1.12\n\nEnd of application of div 5.2\ns 36 am A2016-47 s 25, s 26; pars renum R29 LA; A2023-47 s 25,\ns 26; ss renum R44 LA\nTransfer of lease\ns 38 om A2018-2 amdt 1.19\nReassessment—noncompletion of development\ns 40 am A2018-2 amdt 1.20\nAirport land\npt 5A hdg ins A2015-44 s 5\nDefinitions—pt 5A\ns 40A ins A2015-44 s 5\ndef Canberra Airport ins A2015-44 s 5\ndef development index ins A2015-44 s 5\ndef growth index ins A2015-44 s 5\nMeaning of airport land\ns 40B ins A2015-44 s 5\nAUV of airport land\ns 40C ins A2015-44 s 5\nWorking out the development index\ns 40D ins A2015-44 s 5\nWorking out growth index\ns 40E ins A2015-44 s 5\nam A2020-8 s 11; A2021-10 amdt 1.27\n(3)-(5) exp 30 June 2022 (s 40E (5))\nExpiry—airport land provisions\ns 40F ins A2015-44 s 5\nExemption from rates\ns 41 am A2011-52 amdt 3.181; A2025-29 amdt 4.150\nRemission of rates\ns 42 am A2025-29 amdt 4.150\n\nRemission of interest\ns 43 sub A2019-7 amdt 1.40\nInterest on refund\ns 44 am A2005-29 s 29\nDefinitions for pt 7\ns 45 am A2015-19 s 115\ndef deferral determination sub A2006-19 s 31\ndef domestic relationship om A2006-22 amdt 1.108\nsub A2007-3 amdt 3.437\ndef eligible person am A2010-20 s 10\ndef owner am A2010-20 s 11; pars renum R18 LA; A2015-19\ns 116; pars renum R25 LA\ndef partner sub A2006-22 amdt 1.109 (A2006-22 rep before\ncommenced by disallowance (see Cwlth Gaz 2006 No S93))\nam A2008-14 amdt 1.78; A2012-40 amdt 3.97\ndef pensioner am A2006-22 amdt 1.110, amdt 1.111\nCwlth Gaz 2006 No S93)); A2007-3 amdt 3.438; A2008-14\namdt 1.79; A2009-20 amdts 3.172-3.174; A2012-40\namdt 3.98\ndef personal relationship ins A2006-22 amdt 1.112\ndef special disability trust ins A2010-20 s 12\nom A2021-10 amdt 1.28\ndef special rate pensioner sub A2009-20 amdt 3.175\nDetermination for deferral of rates on application\ns 46 sub A2006-19 s 32\nam A2010-20 s 13, s 14; pars renum R18 LA; A2013-17\namdt 1.13, amdt 1.14; A2019-46 s 38; pars renum R35 LA;\nA2021-12 amdt 3.161; A2025-29 amdt 4.150\nDetermination for deferral of rates without application\ns 47 sub A2006-19 s 32\nam A2010-20 s 15; ss renum R18 LA\nRevocation of deferral determination—payment of debt and on request\ns 51 am A2006-19 s 33\nAdditional grounds for revocation of deferral determination\ns 52 am A2006-19 ss 34-36; A2013-17 amdt 1.15, amdt 1.16;\nA2019-46 s 39, s 40\nNotice of proposed revocation on additional grounds\ns 53 am A2006-19 s 37\n\nRevocation of deferral determination on grounds\ns 54 am A2006-19 s 38; A2008-37 amdt 1.421\nRecovery of deferred amounts\ns 55 am A2011-52 amdt 3.179\nApplication for rebate\ns 61 am A2021-12 amdt 3.161\nRebate of rates—eligible person since 30 June 1997\ns 63 hdg sub A2016-41 s 4\ns 63 am A2016-41 s 5; A2017-11 s 17; ss renum R30 LA\n(6)–(8) exp 30 June 2018 (s 63 (8))\nss renum R33 LA\nRebate of rates—capped\ns 64 am A2010-20 s 16; ss renum R18 LA; A2016-41 s 6\nChange in circumstances\ns 67 am A2010-20 s 17; ss renum R18 LA; A2018-2 amdt 1.21\nImposition of levies\ns 69A ins A2006-29 s 7\nObjections\ns 70 am A2006-19 s 39; A2015-49 s 35; pars renum R27 LA;\nA2021-10 amdt 1.29; pars renum R38 LA\nObjections relating to valuations—general\ns 71 am A2021-10 amdt 1.30; ss renum R38 LA\nReview by ACAT\ns 73 sub A2008-37 amdt 1.422\nam A2015-49 s 36\nNotice of transfer\ns 75 am A2009-49 amdt 3.147\nom A2018-2 amdt 1.22\nCertificate of rates and other charges\ns 76 am A2008-16 amdt 1.14; A2017-1 amdt 1.112; A2019-7\namdts 1.41-1.43; A2021-12 amdt 3.161; A2025-29\namdt 4.150\nStatement of amounts payable and payments made\ns 77 am A2021-12 amdt 3.161; A2025-29 amdt 4.150\nDetermination of fees\ns 78 am A2011-52 amdt 3.181; A2025-29 amdt 4.150\nRegulation-making power\ns 79 am A2025-29 amdt 4.150\n\nTransitional\npt 9 hdg exp 1 July 2005 (s 100)\nDefinitions for pt 9\ns 80 exp 1 July 2005 (s 100)\nAnnual redetermination for 1991\ns 81 exp 1 July 2005 (s 100)\nDeterminations for 1995 and 1996\ns 82 exp 1 July 2005 (s 100)\nUnimproved values for 1995 and 1996\ns 83 exp 1 July 2005 (s 100)\nDeterminations of unimproved value\ns 84 exp 1 July 2005 (s 100)\nAssessments\ns 85 exp 1 July 2005 (s 100)\nRates payable under repealed Rates Act\ns 86 exp 1 July 2005 (s 100)\nLand to which repealed Rates Act, pt 4A applied\ns 87 exp 1 July 2005 (s 100)\nApplication under repealed Rates Act, pt 4A\ns 88 exp 1 July 2005 (s 100)\nRight to object if no objection lodged\ns 89 exp 1 July 2005 (s 100)\nObjections lodged under repealed Rates Act\ns 90 exp 1 July 2005 (s 100)\nApplications for review if no application lodged\ns 91 exp 1 July 2005 (s 100)\nApplication for review if application lodged\ns 92 exp 1 July 2005 (s 100)\nNotice of rates in arrears\ns 93 exp 1 July 2005 (s 100)\nDetermination for deferral of rates\ns 94 exp 1 July 2005 (s 100)\nApplication for deferral determination\ns 95 exp 1 July 2005 (s 100)\nRebate of rates\ns 96 exp 1 July 2005 (s 100)\n\nApplication for determination for rebate of rates\ns 97 exp 1 July 2005 (s 100)\nStatements under s 77\ns 98 exp 1 July 2005 (s 100)\nModification of pt 9’s operation\ns 99 exp 1 July 2005 (s 100)\nExpiry of pt 9\ns 100 exp 1 July 2005 (s 100)\nConsequential amendments and repeals\npt 10 hdg om LA s 89 (3)\nLegislation amended or repealed—sch 1\ns 101 om LA s 89 (3)\nLevies\nsch 1 om LA s 89 (3)\nins A2006-29 s 8\nPolice, fire and emergency services levy\nsch 1 s 1.1 hdg sub A2023-47 s 27\nsch 1 s 1.1 am A2013-17 amdts 1.17-1.19; A2015-44 s 6; A2023-47 s 28\n(3), def AUV, par (b) exp 6 November 2030 (s 40F (c))\nCity centre marketing and improvements levy\nsch 1 s 1.2 ins A2007-2 s 4\nam A2025-29 amdt 4.150\nSafer families levy\nsch 1 s 1.3 ins A2016-40 s 4\nApplication of certain provisions—levies generally\nsch 1 s 2.1 sub A2007-2 s 5\npars renum R14 LA\nApplication of further provisions—police, fire and emergency services levy\nsch 1 s 2.1A hdg sub A2023-47 s 29\nsch 1 s 2.1A ins A2007-2 s 5\nam A2016-41 s 7; A2023-47 s 30\nApplication of further provisions—safer families levy\nsch 1 s 2.1B ins A2016-40 s 5\nCertain proposed subdivisions—imposition of police, fire and emergency\nservices levy\nsch 1 s 3.1 hdg sub A2007-2 s 6; A2023-47 s 31\nsch 1 s 3.1 am A2007-2 s 7; A2013-17 amdt 1.20, amdt 1.21; A2023-47\ns 32\n\nCertain proposed subdivisions—imposition of city centre marketing and\nimprovements levy\nsch 1 s 3.1A ins A2007-2 s 8\nRebate of levy\nsch 1 s 3.2 am A2016-40 s 6; A2016-41 s 8, s 9; A2023-47 s 33, s 34\ndict am A2008-14 amdt 1.80; A2008-37 amdt 1.423; A2009-49\namdt 3.148; A2012-40 amdt 3.99; A2014-44 amdt 3.53;\nA2016-52 amdt 1.152; A2020-8 s 12; A2023-36 amdt 1.326\ndef airport land ins A2015-44 s 7\ndef average unimproved value sub A2020-8 s 13\ndef Canberra Airport ins A2015-44 s 7\ndef declared land sublease ins A2015-19 s 117\nsub A2023-36 amdt 1.327\ndef development index ins A2015-44 s 7\ndef domestic relationship om A2006-22 amdt 1.113\ndef growth index ins A2015-44 s 7\ndef owner am A2009-52 s 16; pars renum R17 LA; A2015-19\ns 118\ndef owners corporation sub A2011-41 amdt 5.29\ndef parcel sub A2015-19 s 119\ndef personal relationship ins A2006-22 amdt 1.114\ndef relevant date om A2016-47 s 27\ndef residential land sub A2012-37 s 5\ndef rural land sub A2012-37 s 5\ndef special disability trust ins A2011-52 amdt 3.180\nam A2021-10 amdt 1.31\ndef unit owner sub A2009-52 s 17\ndef units plan sub A2005-20 amdt 3.337\n\nEarlier republications 5\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.\nfor\n1 July 2004–\nA2004-36 new Act and\namendments by\nA2004-36\n2 June 2005–\nA2005-23 amendments by\nA2005-20\n29 June 2005–\nA2005-29 amendments by\nA2005-29\n1 July 2005–\nA2005-29 amendments by\nA2005-23\n2 July 2005–\nA2005-29 commenced expiry\n18 May 2006–\nA2006-19 amendments by\nA2006-19\n1 July 2006–\n11 Apr 2007\nA2006-29 amendments by\nA2006-29\n12 Apr 2007\n12 Apr 2007–\nA2007-3 amendments by\nA2007-3\n20 June 2007–\nA2007-21 amendments by\nA2007-21\n1 July 2007–\n2 Oct 2007\nA2007-21 amendments by\nA2007-2\nR11*\n3 Oct 2007\n3 Oct 2007–\nA2007-29 amendments by\nA2007-29\n19 May 2008–\nA2008-14 amendments by\nA2008-14\n\nfor\n1 July 2008–\n1 Feb 2009\nA2008-16 amendments by\nA2008-16\n2 Feb 2009\n2 Feb 2009–\n21 Sept 2009\nA2008-37 amendments by\nA2008-37\n22 Sept 2009\n22 Sept 2009–\n16 Dec 2009\nA2009-20 amendments by\nA2009-20\n17 Dec 2009\n17 Dec 2009–\n31 Dec 2009\nA2009-49 amendments by\nA2009-49\n1 Jan 2010\n1 Jan 2010–\nA2009-52 amendments by\nA2009-52\n7 July 2010–\n11 Dec 2011\nA2010-20 amendments by\nA2010-20\n12 Dec 2011\n12 Dec 2011–\n29 Mar 2012\nA2011-52 amendments by\nA2011-52\n30 Mar 2012\n30 Mar 2012–\nA2011-52 amendments by\nA2011-41\n1 July 2012–\n10 Sept 2012\nA2012-37 amendments by\nA2012-37\n11 Sept 2012\n11 Sept 2012–\nA2012-40 amendments by\nA2012-40\n23 May 2013–\n18 Nov 2014\nA2013-17 amendments by\nA2013-17\n19 Nov 2014\n19 Nov 2014–\nA2014-44 amendments by\nA2014-44\n1 July 2015–\n5 Nov 2015\nA2015-19 amendments by\nA2015-19\n6 Nov 2015\n6 Nov 2015–\n24 Nov 2015\nA2015-44 amendments by\nA2015-44\n25 Nov 2015\n25 Nov 2015–\n17 Aug 2016\nA2015-49 amendments by\nA2015-48\nand A2015-49\n18 Aug 2016\n18 Aug 2016–\n31 Aug 2016\nA2016-41 amendments by\nA2016-40\nand A2016-41\n\nEarlier republications 5\nfor\n1 Sept 2016\n1 Sept 2016–\nA2016-52 amendments by\nA2016-47 and\nA2016-52\n1 July 2017–\n17 Sept 2017\nA2017-11 amendments by\nA2017-11\n18 Sept 2017\n18 Sept 2017–\n28 Feb 2018\nA2017-11 amendments by\nA2017-1\n1 Mar 2018\n1 Mar 2018–\nA2018-2 amendments by\nA2018-2\n1 July 2018–\n27 Mar 2019\nA2018-15 amendments by\nA2018-15 and\nexpiry of provisions\n(s 63 (6)-(8))\n28 Mar 2019\n28 Mar 2019–\n15 Dec 2019\nA2019-7 amendments by\nA2019-7\n16 Dec 2019\n16 Dec 2019–\nA2019-46 amendments by\nA2019-46\n14 May 2020–\nA2020-14 amendments by\nA2020-14\n1 July 2020–\nA2020-14 amendments by\nA2020-8\n20 May 2021–\nA2021-10 amendments by\nA2021-10\n23 June 2022–\nA2021-12 amendments by\nA2021-12\n1 July 2022–\n19 Dec 2022\nA2021-12 expiry of provisions\n(s 40E (3)-(5))\n20 Dec 2022\n20 Dec 2022–\n29 Sept 2023\nA2022-10 amendments by\nA2022-10\n30 Sept 2023\n30 Sept 2023–\n26 Nov 2023\nA2022-10 expiry of provisions\n(s 19 (3)-(9))\n27 Nov 2023\n27 Nov 2023–\nA2023-36 amendments by\nA2023-36\n\nfor\n1 July 2024–\n25 Dec 2025\nA2023-47 amendments by\nA2023-47","sortOrder":79}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"issue_detection":{"absurdities":[],"contradictions":[{"severity":"high","section_a":"29(2)","section_b":"29(3)","confidence":0.94,"description":"For a units plan registered on 1 July, the same year's unpaid rates are allocated both to the previous parcel owner and to the unit owners.","source_quotes":["If rates imposed for the parcel for the year when the units plan is registered are not paid before registration of the units plan, they are payable by the person who was the owner of the parcel on the day before the day when the units plan was registered.","On and after 1 July after the day when the units plan is registered or, if it is registered on 1 July, on and after that 1 July—\n(a) the rates imposed for the parcel are payable by the unit owners;"]}]},"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"The Act has expanded beyond a basic rates law to add layered levies (s 69A and Schedule 1), a specialised airport‑land AUV regime (Pt 5A, ss 40A–40F), and detailed deferral/rebate and unit‑subdivision provisions (Pt 7; Pt 5 div 5.2). These insertions broaden who is affected (e.g. Canberra Airport, levy payers) and introduce indexation, eligibility conditions and discrete administrative powers not present in a simple rates framework."},"complexity_factors":["Multiple valuation rules and rolling average unimproved-value formulas with different lookback periods (s 13A).","Several redetermination triggers and timing rules (error, change of circumstance, chargeable lease variation) with differing application periods (ss 11, 11A, 11B).","Unit-subdivision regime that keeps a single parcel valuation but apportions liability and treats proposed developments specially (Pt 5, div 5.2; ss 28–40).","Levies layered on top of rates with applied-provision drafting that replicates and alters core rules for each levy (s 69A; schedule 1).","Deferral and rebate frameworks with detailed eligibility, revocation grounds, information powers and registration mechanics (Pt 7, ss 45–59, 60–69).","A bespoke airport‑land valuation indexation regime combining development and market growth indices (Pt 5A, ss 40C–40E).","Extensive cross‑references to other Acts and delegated instruments (Taxation Administration Act, Planning Act, Unit Titles Act) creating interdependent rules.","Numerous ministerial and commissioner discretions, disallowable instruments and appeal/objection pathways (e.g. ss 41–42, 70–73)."],"plain_english_summary":"This law sets how the Territory values land (unimproved value) and how annual rates and specified levies are calculated and collected. Owners pay rates; the commissioner determines values and issues assessments; the Minister sets certain charges and may grant exemptions or remissions (see ss 6, 12, 14, 16, 41). The Act also creates deferral and rebate schemes, special rules for unit-title and certain airport land, and enforcement mechanics including interest and penalty tax (see pts 5, 7, 5A; ss 21, 20A; schedule 1)."},"kimi_summary":{"_metrics":{"provider":"moonshot","completionTokens":2994},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":true,"description":"The legislation has expanded significantly beyond simple rate collection. Originally focused on imposing rates based on unimproved value, it now includes complex social policy mechanisms (detailed pensioner rebate schemes, hardship deferrals, special disability trust provisions), commercial development incentives (transitional arrangements for mixed-use subdivisions), a bespoke taxation regime for Canberra Airport with unique indexation formulas, and three supplementary levies (emergency services, city centre marketing, and safer families). The Act has effectively become a comprehensive property tax and social welfare management system."},"complexity_factors":["30+ defined terms in the Dictionary, plus signpost definitions referencing 5 other Acts (Taxation Administration, Planning, Unit Titles, Land Tax, and Criminal Code)","7 distinct mathematical formulas for calculating rates, levies, and indices (sections 14, 29(4), 34, 40C, 40D, 40E, and Schedule 1)","Heavy cross-referencing to at least 12 other Commonwealth and Territory Acts","Temporal layering: Different averaging periods apply depending on when land became rateable (3-year, 4-year, or 5-year averaging based on whether the financial year is before 2020, 2020-2021, or after 2021)","Three distinct valuation regimes: standard average unimproved value (AUV), airport land indexation (development index + growth index), and mixed-use development percentage splits","Nested conditional logic in Part 7 (Deferral and rebates) with 6 distinct eligibility categories for deferrals, 7 specific grounds for revocation, and multiple exceptions for special disability trusts and domestic relationships","Integration with external statutory instruments: Rates depend on fixed charges, percentage rates, and discount rates determined under the Taxation Administration Act rather than set in the Act itself","Sunset provisions: Part 5A (Airport land) and related definitions automatically expire on 6 November 2030"],"plain_english_summary":"The Act imposes annual land rates in the ACT based on unimproved land value (a fixed charge plus a percentage of average unimproved value), affecting virtually all landowners—including unit owners (who pay by unit entitlement), developers (transitional rules), and Canberra Airport (special indexed method until 2030). It also levies specific charges for emergency services, city centre improvements, and safer families.\n\nIt provides rebates, deferrals and exemptions for vulnerable owners, penalties and interest for late payment, and review rights (valuation, rebates, deferrals) by ACAT—shaping property tax burdens across Canberra."}},"importantCases":[],"_links":{"self":"/api/acts/rates-act-2004","history":"/api/acts/rates-act-2004/history","analysis":"/api/acts/rates-act-2004/analysis","conflicts":"/api/acts/rates-act-2004/conflicts","importantCases":"/api/acts/rates-act-2004/important-cases","documents":"/api/acts/rates-act-2004/documents"}}