{"id":"revenue-units-act-2009","name":"Revenue Units Act 2009","slug":"revenue-units-act-2009","collection":"act","jurisdiction":"nt","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":30571,"registerId":"nt-revenue-units-act-2009-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Revenue Units Act 2009","content":"NORTHERN TERRITORY OF AUSTRALIA\nREVENUE UNITS ACT 2009\nAs in force at 1 July 2022\nTable of provisions\n1 Short title ......................................................................................... 1\n2 Commencement .............................................................................. 1\n3 Monetary amount of fee or charge................................................... 1\n4 Indexation of monetary value of revenue unit .................................. 1\n5 New monetary value of revenue unit ............................................... 3\n6 Notifying new monetary value of revenue unit ................................. 3\n7 Regulations...................................................................................... 3\n8 Repeal ............................................................................................. 3\n9 Application and transitional matters ................................................. 3\n10 Application and transitional matters for Revenue Legislation\nAmendment Act 2018 ...................................................................... 4\n11 Transitional matters for Revenue Legislation Amendment and\nRepeal Act 2022 .............................................................................. 4\nENDNOTES\n\n\n\nNORTHERN TERRITORY OF AUSTRALIA\n____________________\nAs in force at 1 July 2022\n____________________\nREVENUE UNITS ACT 2009\nAn Act to provide for fees and charges expressed as revenue units, the\nindexation of the monetary value of revenue units and for related\npurposes\n1 Short title\nThis Act may be cited as the Revenue Units Act 2009.\n2 Commencement\nThis Act commences on 1 January 2010.\n3 Monetary amount of fee or charge\n(1) A reference in a law of the Territory to a fee or charge that is\nexpressed as a number of revenue units is a reference to an\namount of money equal to the amount obtained by multiplying the\nmonetary value of a revenue unit, as calculated in accordance with\nsection 4, by the number of revenue units.\nNote for subsection (1)\nThe number of revenue units may be a whole number or a decimal or fractional\nnumber.\n(2) However, if the amount obtained for the fee or charge is not a\nmultiple of $1, the amount is to be rounded down to the nearest $1.\nExample for subsection (2)\nIf a fee is expressed as 10 revenue units and the value of a revenue unit is $1.06,\nthe actual fee will be $10.00.\n(3) In its application to an Act, subsection (1) is subject to a contrary\nintention in the Act.\n4 Indexation of monetary value of revenue unit\n(1) The monetary value of a revenue unit is:\n(a) $1.27 for the financial year ending on 30 June 2023; and\n\nRevenue Units Act 2009 2\n(b) the amount calculated in accordance with subsections (2), (3)\nand (4) for the financial years following 30 June 2023.\n(2) The formula is:\nA = B x [the greater of C\nD and 1.03]\nwhere:\nA is the monetary value of a revenue unit for the financial year for\nwhich the calculation is made.\nB is the monetary value of a revenue unit for the financial year\nimmediately preceding the financial year for which the calculation is\nmade.\nC is the average of the CPI figures for Darwin for each of the\n4 quarters of the calendar year immediately preceding the financial\nyear for which the calculation is made.\nD is the average of the CPI figures for Darwin for each of the\n4 quarters of the calendar year 2 years preceding the financial year\nfor which the calculation is made.\n(3) The monetary value of a revenue unit, calculated in accordance\nwith subsection (2), is to be rounded down to 2 decimal places.\nExample for subsection (3)\nBy calculating in accordance with the formula in subsection (2), A is equal to\n$1.129. A is rounded down to 2 decimal places which gives a value of $1.12.\n(4) Any retrospective change to the method of calculating the CPI\nfigures for Darwin does not retrospectively affect the value of a\nrevenue unit.\n(5) In this section:\nCPI figure for Darwin means the Consumer Price Index: All\nGroups Index Number for Darwin published by the Australian\nStatistician under the authority of the Census and Statistics\nAct 1905 (Cth).\nquarter, of a calendar year, means the period of 3 months ending\nat the end of March, June, September or December in that year.\n\nRevenue Units Act 2009 3\n5 New monetary value of revenue unit\nIf the monetary value of a revenue unit calculated under section 4\nfor a financial year (the new financial year) increases from that of\nthe previous financial year, the new value:\n(a) takes effect on 1 July of the new financial year; and\n(b) applies in calculating the amount of a fee or charge incurred\nonly on or after the day on which the new value takes effect.\n6 Notifying new monetary value of revenue unit\n(1) The Commissioner of Territory Revenue must notify the new value\nof a revenue unit by Gazette notice before the date on which the\nnew value takes effect.\n(2) However, a failure to do so does not affect the operation of\nsection 5(a).\n(3) In this section:\nCommissioner of Territory Revenue, see section 6 of the\nTaxation Administration Act 2007.\n7 Regulations\nThe Administrator may make regulations under this Act.\n8 Repeal\nThe Revenue Units Act 2000 (Act No. 18 of 2000) is repealed.\n9 Application and transitional matters\n(1) This Act applies to a fee or charge incurred after the\ncommencement.\n(2) Despite section 8, the repealed Act continues to apply to a fee or\ncharge incurred before the commencement but not paid as at the\ncommencement.\n(3) In this section:\ncommencement means the commencement of this section.\nrepealed Act means the Revenue Units Act 2000 as in force\nimmediately before the commencement.\n\nRevenue Units Act 2009 4\n10 Application and transitional matters for Revenue Legislation\nAmendment Act 2018\n(1) The amendments made to this Act by the Revenue Legislation\nAmendment Act 2018 apply to a fee or charge incurred on or after\n1 July 2018.\n(2) This Act, as in force immediately before 1 July 2018, continues to\napply to a fee or charge incurred before 1 July 2018.\n11 Transitional matters for Revenue Legislation Amendment and\nRepeal Act 2022\n(1) The amendment made to this Act by the Revenue Legislation\nAmendment and Repeal Act 2022 applies to any fee or charge\nincurred on or after 1 July 2022.\n(2) This Act, as in force immediately before 1 July 2022, continues to\napply to any fee or charge incurred before 1 July 2022.\n\nENDNOTES\nRevenue Units Act 2009 5\nENDNOTES\n1 KEY\nKey to abbreviations\namd = amended od = order\napp = appendix om = omitted\nbl = by-law pt = Part\nch = Chapter r = regulation/rule\ncl = clause rem = remainder\ndiv = Division renum = renumbered\nexp = expires/expired rep = repealed\nf = forms s = section\nGaz = Gazette sch = Schedule\nhdg = heading sdiv = Subdivision\nins = inserted SL = Subordinate Legislation\nlt = long title sub = substituted\nnc = not commenced\n2 LIST OF LEGISLATION\nRevenue Units Act 2009 (Act No. 35, 2009)\nAssent date 15 December 2009\nCommenced 1 January 2010 (s 2)\nRevenue Legislation Amendment Act 2018 (Act No. 14, 2018)\nAssent date 28 June 2018\nCommenced pts 3, 4 and 6 (except ss 34 and 36(3)): 1 May 2018;\npt 2, divs 1 and 2, pt 5, ss 34 and 36(3) and pt 7: 1 July 2018;\npt 2, div 3 and pt 8: 1 July 2019 (s 2)\nTreasury and Finance Legislation Amendment Act 2020 (Act No. 28, 2020)\nAssent date 15 December 2020\nCommenced pts 2 and 3: 1 July 2020 (s 2(2)); pt 4: 1 December 2020\n(s 2(3)); rem: 16 December 2020 (s 2(1))\nRevenue Legislation Amendment and Repeal Act 2022 (Act No. 15, 2022)\nAssent date 30 June 2022\nCommenced 1 July 2022 (s 2)\n3 GENERAL AMENDMENTS\nGeneral amendments of a formal nature (which are not referred to in the table\nof amendments to this reprint) are made by the Interpretation Legislation\nAmendment Act 2018 (Act No. 22, 2018) to: ss 1, 6 and 9.\n4 LIST OF AMENDMENTS\ns 4 amd No. 14, 2018, s 28; No. 28, 2020, s 6; No. 15, 2022, s 15\ns 10 ins No. 14, 2018, s 29\ns 11 ins No. 15, 2022, s 16","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: providing a mechanism for expressing fees as revenue units and automatically indexing their value. The amendments in 2018 and 2022 merely updated the indexation formula and transitional arrangements without expanding the Act's scope into new policy areas."},"complexity_factors":["Short statute (only 11 sections, 5 pages)","Single mathematical formula with defined variables (section 4)","Only 4 defined terms across the entire Act (revenue unit, CPI figure for Darwin, quarter, Commissioner of Territory Revenue, commencement, repealed Act)","Simple conditional logic (rounding down to nearest dollar for fees, rounding down to 2 decimal places for unit value)","Straightforward transitional provisions dealing with specific amendment dates (2018 and 2022)","No nested exceptions or complex cross-referencing to other statutes beyond basic definitions"],"plain_english_summary":"This Northern Territory law creates a system for setting and automatically updating government fees and charges using something called \"revenue units\" instead of fixed dollar amounts.\n\n**What it does:**\n- **Revenue units** are a kind of currency substitute. When a law says you must pay \"10 revenue units,\" this Act tells you how to convert that into actual dollars.\n- **Automatic price adjustments:** The value of one revenue unit increases each year based on inflation (specifically, Darwin's Consumer Price Index or CPI). This means government fees go up automatically with the cost of living—politicians don't need to vote on every price change.\n- **The math:** Each year, the value is calculated using a formula that compares recent inflation to older inflation, with a minimum increase of 3% per year. The result is rounded down to the nearest cent.\n- **Current value:** As of July 2022, one revenue unit is worth **$1.27**.\n\n**Who it affects:**\n- Anyone paying Territory government fees or charges expressed in revenue units (businesses, individuals, property owners, etc.)\n- The Commissioner of Territory Revenue, who must publish the new value each year in the Gazette (the official government notices).\n\n**Why it matters:**\nWithout this system, every government fee would need its own Act of Parliament to increase with inflation. This law saves time, ensures fees keep pace with living costs (with a guaranteed minimum 3% annual increase), and makes fee structures transparent and predictable."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Amendments to the Act (notably in 2018, 2020 and 2022 as recorded in the endnotes) altered the numerical baseline and the method of annual indexation (the formula and specific numeric values) and added transitional application dates (ss 4, 10, 11). Those changes modify how quickly the monetary value of a revenue unit moves over time, but they do not broaden the Act’s core purpose: the statute still exists to convert fees stated in revenue units into dollar amounts and to index that unit value year‑to‑year. In short, the technical mechanics and parameters have changed; the substantive scope (unitisation and indexation of Territory fees) has not."},"complexity_factors":["Short Act: 11 sections (compact structure)","Small number of defined terms: \"CPI figure for Darwin\", \"quarter\", and reference to Commissioner (s 4(5), s 6)","Single arithmetic indexation formula in s 4 with a comparison (greater of two CPI averages and 1.03)","Two different rounding rules: unit value rounded down to 2 decimals (s 4(3)); final fee rounded down to nearest $1 if not whole (s 3(2))","Cross‑references to external data source: Darwin CPI published by the Australian Statistician (s 4(5))","Transitional provisions and multiple amendment commencement dates (ss 9–11; endnotes show amendments 2018, 2020, 2022)","Notification requirement with a non‑invalidating failure clause (s 6(1)–(2))"],"plain_english_summary":"The Act converts any Territory fee expressed in \"revenue units\" into a dollar amount by multiplying units by an annually updated unit value. It sets a 2022–23 unit value and thereafter automatically indexes that value each year to Darwin’s CPI or by at least 3%, with downward rounding rules. Changes take effect from 1 July and must be published; it thus streamlines indexing of unitised fees and affects all payers and revenue administrators."}},"importantCases":[],"_links":{"self":"/api/acts/revenue-units-act-2009","history":"/api/acts/revenue-units-act-2009/history","analysis":"/api/acts/revenue-units-act-2009/analysis","conflicts":"/api/acts/revenue-units-act-2009/conflicts","importantCases":"/api/acts/revenue-units-act-2009/important-cases","documents":"/api/acts/revenue-units-act-2009/documents"}}