{"id":"a-2003-12","name":"Taxation (Government Business Enterprises) Act 2003","slug":"taxation-government-business-enterprises-act-2003","collection":"act","jurisdiction":"act","status":"in_force","isInForce":true,"actNumber":"12 of 2003","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":24344,"registerId":"act-a-2003-12-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Taxation (Government Business Enterprises) Act 2003","content":"Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nTaxation (Government Business\nEnterprises) Act 2003\nA2003-12\nRepublication No 3\nEffective: 26 November 2025\nRepublication date: 26 November 2025\nLast amendment made by A2025-29\n\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAbout this republication\nThe republished law\nThis is a republication of the Taxation (Government Business Enterprises) Act 2003 (including\nany amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force\non 26 November 2025. It also includes any commencement, amendment, repeal or expiry\naffecting this republished law to 26 November 2025.\nThe legislation history and amendment history of the republished law are set out in endnotes 3\nand 4.\nKinds of republications\nThe Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT\nlegislation register at www.legislation.act.gov.au):\n• authorised republications to which the Legislation Act 2001 applies\n• unauthorised republications.\nThe status of this republication appears on the bottom of each page.\nEditorial changes\nThe Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial\namendments and other changes of a formal nature when preparing a law for republication.\nEditorial changes do not change the effect of the law, but have effect as if they had been made by\nan Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The\nchanges are made if the Parliamentary Counsel considers they are desirable to bring the law into\nline, or more closely into line, with current legislative drafting practice.\nThis republication does not include amendments made under part 11.3 (see endnote 1).\nUncommenced provisions and amendments\nIf a provision of the republished law has not commenced, the symbol U appears immediately\nbefore the provision heading. Any uncommenced amendments that affect this republished law\nare accessible on the ACT legislation register (www.legislation.act.gov.au). For more\ninformation, see the home page for this law on the register.\nModifications\nIf a provision of the republished law is affected by a current modification, the\nsymbol M appears immediately before the provision heading. The text of the modifying\nprovision appears in the endnotes. For the legal status of modifications, see the Legislation\nAct 2001, section 95.\nPenalties\nAt the republication date, the value of a penalty unit for an offence against this law is $160 for an\nindividual and $810 for a corporation (see Legislation Act 2001, s 133).\n\nR3\n26/11/25\nTaxation (Government Business Enterprises) Act 2003\nEffective: 26/11/25\ncontents 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nTaxation (Government Business\nEnterprises) Act 2003\nContents\nPage\nPart 1 Preliminary\n1 Name of Act 2\n3 Dictionary 2\n4 Notes 2\nPart 2 Payment of Commonwealth income tax\nequivalent\n5 Purpose of pt 2 3\n6 Territory entities subject to national tax equivalent regime 3\n7 Application of principle of competitive neutrality 3\n8 Information to be given 3\n\nContents\nPage\ncontents 2 Taxation (Government Business Enterprises) Act 2003\nEffective: 26/11/25\nR3\n26/11/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 3 Payment of taxes and charges generally\n9 Territory entities subject to taxes and charges generally 4\n10 Territory entities subject to taxes and charges at direction of Minister 4\nPart 4 Miscellaneous\n11 Regulation-making power 5\nDictionary 6\nEndnotes\n1 About the endnotes 7\n2 Abbreviation key 7\n3 Legislation history 8\n4 Amendment history 8\n5 Earlier republications 9\n\nR3\n26/11/25\nTaxation (Government Business Enterprises) Act 2003\nEffective: 26/11/25\npage 1\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAustralian Capital Territory\nTaxation (Government Business\nEnterprises) Act 2003\nAn Act about the payment of tax, and amounts equivalent to tax, by government\nbusiness enterprises, and for other purposes\n\nPart 1 Preliminary\nSection 1\npage 2 Taxation (Government Business Enterprises) Act 2003\nEffective: 26/11/25\nR3\n26/11/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 1 Preliminary\n1 Name of Act\nThis Act is the Taxation (Government Business Enterprises)\nAct 2003.\n3 Dictionary\nThe dictionary at the end of this Act is part of this Act.\nNote 1 The dictionary at the end of this Act defines certain words and\nexpressions used in this Act, and includes references (signpost\ndefinitions) to other words and expressions defined elsewhere in this Act.\nFor example, the signpost definition ‘memorandum of understanding—\nsee section 5.’ means that the expression ‘memorandum of\nunderstanding’ is defined in that section.\nNote 2 A definition in the dictionary (including a signpost definition) applies to\nthe entire Act unless the definition, or another provision of the Act,\nprovides otherwise or the contrary intention otherwise appears (see\nLegislation Act, s 155 and s 156 (1)).\n4 Notes\nA note included in this Act is explanatory and is not part of this Act.\nNote See Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.\n\nPayment of Commonwealth income tax equivalent Part 2\nSection 5\nR3\n26/11/25\nTaxation (Government Business Enterprises) Act 2003\nEffective: 26/11/25\npage 3\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 2 Payment of Commonwealth\nincome tax equivalent\n5 Purpose of pt 2\nThe purpose of this part is to give effect in relation to the Territory to\nthe 2001 memorandum of understanding between the Territory, the\nCommonwealth, the States and the commissioner of taxation about\nthe national tax equivalent regime.\n6 Territory entities subject to national tax equivalent regime\nA territory entity prescribed by regulation must comply with—\n(a) the taxation laws listed in the memorandum of understanding,\nschedule 2 subject to the modifications of the application of\nthose laws made by the memorandum and the manual; and\n(b) the manual.\n7 Application of principle of competitive neutrality\nIn making a regulation for section 6, the Executive must have regard\nto the principle that, to eliminate resource allocation distortions\narising out of the public ownership of entities engaged in significant\nbusiness activities, government businesses should not enjoy any net\ncompetitive advantage simply because of their public ownership.\n8 Information to be given\nA territory entity prescribed for section 6 must, on being asked to do\nso by the Minister, give the Minister—\n(a) any information asked for by the Minister about the entity’s\ncompliance with its obligations under this part; or\n(b) a copy of any return or other document the entity has given the\ncommissioner of taxation in compliance, or purported\ncompliance, with its obligations under this part.\n\nPart 3 Payment of taxes and charges generally\nSection 9\npage 4 Taxation (Government Business Enterprises) Act 2003\nEffective: 26/11/25\nR3\n26/11/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 3 Payment of taxes and charges\ngenerally\n9 Territory entities subject to taxes and charges generally\nA territory entity prescribed by regulation is not exempt from liability\nfor any tax (however described), or any fee or charge, under territory\nlaw.\n10 Territory entities subject to taxes and charges at\ndirection of Minister\n(1) The Minister may, in writing, direct a territory entity that is not\nprescribed for section 9 to pay any tax (however described), or any\nfee or charge payable under a territory law.\n(2) A direction is a notifiable instrument.\n\nMiscellaneous Part 4\nSection 11\nR3\n26/11/25\nTaxation (Government Business Enterprises) Act 2003\nEffective: 26/11/25\npage 5\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 4 Miscellaneous\n11 Regulation-making power\nThe Executive may make regulations for this Act.\n\nDictionary\npage 6 Taxation (Government Business Enterprises) Act 2003\nEffective: 26/11/25\nR3\n26/11/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nDictionary\n(see s 3)\nNote 1 The Legislation Act contains definitions and other provisions relevant to\nthis Act.\nNote 2 In particular, the Legislation Act, dict, pt 1, defines the following terms:\n• administrative unit\n• State\n• territory authority\n• territory law\n• territory-owned corporation.\ncommissioner of taxation means the Commissioner of Taxation of\nthe Commonwealth.\nmanual means the manual kept by the commissioner of taxation\nunder the memorandum of understanding.\nmemorandum of understanding—see section 5.\nterritory entity includes the following:\n(a) a territory authority;\n(b) a territory-owned corporation;\n(c) an administrative unit;\n(d) a part of an administrative unit.\n\nEndnotes\nAbout the endnotes 1\nR3\n26/11/25\nTaxation (Government Business Enterprises) Act 2003\nEffective: 26/11/25\npage 7\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nEndnotes\n1 About the endnotes\nAmending and modifying laws are annotated in the legislation history and the\namendment history. Current modifications are not included in the republished law\nbut are set out in the endnotes.\nNot all editorial amendments made under the Legislation Act 2001, part 11.3 are\nannotated in the amendment history. Full details of any amendments can be\nobtained from the Parliamentary Counsel’s Office.\nUncommenced amending laws are not included in the republished law. The details\nof these laws are underlined in the legislation history. Uncommenced expiries are\nunderlined in the legislation history and amendment history.\nIf all the provisions of the law have been renumbered, a table of renumbered\nprovisions gives details of previous and current numbering.\nThe endnotes also include a table of earlier republications.\n2 Abbreviation key\nA = Act NI = Notifiable instrument\nAF = Approved form o = order\nam = amended om = omitted/repealed\namdt = amendment ord = ordinance\nAR = Assembly resolution orig = original\nch = chapter par = paragraph/subparagraph\nCN = Commencement notice pres = present\ndef = definition prev = previous\nDI = Disallowable instrument (prev...) = previously\ndict = dictionary pt = part\ndisallowed = disallowed by the Legislative r = rule/subrule\nAssembly reloc = relocated\ndiv = division renum = renumbered\nexp = expires/expired R[X] = Republication No\nGaz = gazette RI = reissue\nhdg = heading s = section/subsection\nIA = Interpretation Act 1967 sch = schedule\nins = inserted/added sdiv = subdivision\nLA = Legislation Act 2001 SL = Subordinate law\nLR = legislation register sub = substituted\nLRA = Legislation (Republication) Act 1996 underlining = whole or part not commenced\nmod = modified/modification or to be expired\n\nEndnotes\n3 Legislation history\npage 8 Taxation (Government Business Enterprises) Act 2003\nEffective: 26/11/25\nR3\n26/11/25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n3 Legislation history\nTaxation (Government Business Enterprises) Act 2003 A2003-12\nnotified LR 27 March 2003\ns 1, s 2 taken to have commenced 1 July 2002 (LA s 75 (2))\npt 2, pt 3 taken to have commenced 1 July 2002 (s 2 (1))\nremainder commenced 28 March 2002 (s 2 (2))\nas amended by\nStatute Law Amendment Act 2025 A2025-29 sch 3 pt 3.91, sch 4\npt 4.172\nnotified LR 6 November 2025\ns 1, s 2 commenced 6 November 2025 (LA s 75 (1))\nsch 3 pt 3.91, sch 4 pt 4.172 commenced 26 November 2025 (s 2 (3),\n(9))\n4 Amendment history\nCommencement\ns 2 om LA s 89 (4)\nTerritory entities subject to national tax equivalent regime\ns 6 am A2025-29 amdt 3.323, amdt 3.331\nApplication of principle of competitive neutrality\ns 7 am A2025-29 amdt 3.324\nInformation to be given\ns 8 am A2025-29 amdt 3.331\nTerritory entities subject to taxes and charges generally\ns 9 am A2025-29 amdt 3.325, amdt 3.326\nTerritory entities subject to taxes and charges at direction of Minister\ns 10 am A2025-29 amdt 3.326, amdt 3.327, amdt 3.331,\namdt 4.173\nRegulation-making power\ns 11 am A2025-29 amdt 3.328, amdt 4.174\nActs amended—sch 1\ns 12 om LA s 89 (3)\nConsequential amendments\nsch 1 om LA s 89 (3)\n\nEndnotes\nEarlier republications 5\nR3\n26/11/25\nTaxation (Government Business Enterprises) Act 2003\nEffective: 26/11/25\npage 9\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nDictionary\ndict am A2025-29 amdt 3.329\ndef territory entity sub A2025-29 amdt 3.330\n5 Earlier republications\nSome earlier republications were not numbered. The number in column 1 refers to\nthe publication order.\nSince 12 September 2001 every authorised republication has been published in\nelectronic pdf format on the ACT legislation register. A selection of authorised\nrepublications have also been published in printed format. These republications are\nmarked with an asterisk (*) in column 1. Electronic and printed versions of an\nauthorised republication are identical.\nRepublication\nNo and date\nEffective Last\namendment\nmade by\nRepublication\nfor\nR1\n1 July 2002\n1 July 2002–\n27 Mar 2003\nnot amended new Act\nR2\n28 Mar 2003\n28 Mar 2003–\n25 Nov 2025\nnot amended commenced\nprovisions\n© Australian Capital Territory 2025","sortOrder":0}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The Act’s operative scope has been altered by amendments in A2025‑29 that amend provisions governing which territory entities are prescribed (s 6, s 9), the competitive neutrality obligation in regulation-making (s 7), Ministerial information powers (s 8), Ministerial direction power to require payment of territory taxes or charges (s 10), and the regulation‑making head of power (s 11) and dictionary definitions. Those amendments shift key decisions from statutory detail to regulations, the MOU and the manual, and therefore change how and to whom the Act’s obligations apply."},"complexity_factors":["Delegation to external instruments: primary obligations depend on a 2001 memorandum of understanding and a manual kept by the Commonwealth Commissioner of Taxation (s 5; dict).","Delegation to subordinate law: which ‘territory entities’ are subject is set by regulation rather than on the face of the Act (s 6, s 9).","Broad ministerial/Executive discretion: Minister may issue directions requiring payment of territory taxes/charges for entities not prescribed (s 10); Executive must have regard to competitive neutrality when making regulations (s 7).","Information and compliance burden: prescribed entities must provide returns/documents and other information to the Minister on request (s 8).","Wide definition of covered entities: ‘territory entity’ includes territory authorities, territory‑owned corporations, administrative units and parts thereof (dict).","Simplicity of operative text but reliance on cross‑jurisdictional alignment: the Act’s operation depends on conformity with national taxation laws listed in the MOU (s 6).","Recent amendments: multiple sections were amended in A2025‑29, increasing the need to consult amendment history and regulations for current scope (endnotes)."],"plain_english_summary":"This Act makes certain ACT government business entities liable to pay Commonwealth-style income tax equivalents and other territory taxes or charges. It implements a 2001 national tax-equivalent memorandum by allowing the Executive to prescribe which territory entities are covered, requires prescribed entities to supply tax returns and information to the Minister, and lets the Minister direct other entities to pay territory taxes or charges; the detailed rules are instead set by regulation and an external manual."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose of ensuring ACT government business enterprises pay tax equivalents and general taxes. The 2025 amendments appear to be technical or machinery amendments (updating references and terminology) rather than substantive expansions of scope. The Act has not grown beyond its initial remit of implementing competitive neutrality principles for government businesses."},"complexity_factors":["Very short statute — only 11 operative sections across 4 Parts","Minimal defined terms — only 4 substantive definitions in the Dictionary (commissioner of taxation, manual, memorandum of understanding, territory entity)","No nested exceptions or complex conditional logic — most provisions are straightforward directives","Heavy reliance on external documents (the 2001 memorandum of understanding and associated manual) rather than detailed legislative prescription","Simple structure with clear purpose statements and minimal cross-referencing","Regulation-making power (section 11) delegates detail to subordinate legislation rather than containing it in the Act itself"],"plain_english_summary":"This Act requires ACT government-owned businesses and agencies that carry on commercial activities to pay income tax equivalents and other ACT taxes, fees and charges like private companies do. It lets the Commissioner and Minister set how tax rules apply.\n\nIt matters because it enforces competitive neutrality—preventing public entities from gaining an unfair financial advantage and ensuring fair competition and appropriate revenue for the Territory."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/taxation-government-business-enterprises-act-2003","history":"/api/acts/taxation-government-business-enterprises-act-2003/history","analysis":"/api/acts/taxation-government-business-enterprises-act-2003/analysis","conflicts":"/api/acts/taxation-government-business-enterprises-act-2003/conflicts","importantCases":"/api/acts/taxation-government-business-enterprises-act-2003/important-cases","documents":"/api/acts/taxation-government-business-enterprises-act-2003/documents"}}