Land Rent Act 2008 (ACT)

The Land Rent Act 2008 establishes a statutory framework for certain residential leases in the Australian Capital Territory to be granted subject to a condition that the lessee pays land rent rather than holding freehold title. Mechanically, the Act:

Creates the concept of a land rent lease, being a single dwelling house lease granted by the territory planning authority which is explicitly identified as a land rent lease (see s 5, s 7(3), s 7A(3)).
Makes land rent a tax law for administration and enforcement purposes under the Taxation Administration Act 1999, so that land rent is assessed and collected by the commissioner for revenue with many tax-administration mechanisms available (s 6(1)). The Act also specifies a limited carve out from some Taxation Administration Act penalty/interest provisions for unpaid land rent (s 6(2)).
Sets different mechanics depending on when the lease contract was entered into: separate schemes for leases first granted under contracts entered into before 1 October 2013 (s 8) and for leases first granted under contracts entered into on or after 1 October 2013 (s 8AA). Each regime prescribes the method for calculating payable land rent for the initial year and for subsequent years, including an annual cap or comparator that limits increases by reference to a "relevant percentage" (see s 8(2)-(3); s 8AA(2)-(3)).
Provides a discounting regime under Part 3. Lessees may apply to the commissioner for discounted land rent and must satisfy eligibility criteria that focus on total income and ownership of other real property and, where applicable, occupancy (ss 10-12, 14). The Act also creates a special pathway for registered affordable housing providers to be determined by the commissioner as entitled to discounted land rent (ss 16A, 16B).

Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Australian Capital Territory Land Rent Act 2008 A2008-16 Republication No 23 Effective: 26 December 2025 Republication date: 26 December 2025 Last amendment made by A2025-29

Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au About this republication The republished law This is a republication of the Land Rent Act 2008 (including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on 26 December 2025. It also includes any commencement, amendment, repeal or expiry affecting this republished law to 26 December 2025. The legislation history and amendment history of the republished law are set out in endnotes 3 and 4. Kinds of republications The Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at www.legislation.act.gov.au): • authorised republications to which the Legislation Act 2001 applies • unauthorised republications. The status of this republication appears on the bottom of each page. Editorial changes The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication. Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice. This republication does not include amendments made under part 11.3 (see endnote 1). Uncommenced provisions and amendments If a provision of the republished law has not commenced, the symbol U appears immediately before the provision heading. Any uncommenced amendments that affect this republished law are accessible on the ACT legislation register (www.legislation.act.gov.au). For more information, see the home page for this law on the register. Modifications If a provision of the republished law is affected by a current modification, the symbol M appears immediately before the provision heading. The text of the modifying provision appears in the endnotes. For the legal status of modifications, see the Legislation Act 2001, section 95. Penalties At the republication date, the value of a penalty unit for an offence against this law is $160 for an individual and $810 for a corporation (see Legislation Act 2001, s 133).

R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 contents 1 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Australian Capital Territory Land Rent Act 2008 Contents Page Part 1 Preliminary 1 Name of Act 2 3 Dictionary 2 4 Notes 2 5 Application of Act 2 6 Application—Taxation Administration Act 3 Part 2 Land rent—lease 7 Application to pay land rent 4 7A Grant of land rent lease—former owner 5 8 Pre-1 October 2013 lease—land rent payable 7 8AA Post-1 October 2013 lease—land rent payable 10

Contents Page contents 2 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Part 3 Land rent—discount Division 3.1 Lessees generally 8A Application—div 3.1 11 9 Meaning of lessee—div 3.1 11 9A Total income of lessee 11 10 Discount—application 11 11 Discount—eligibility 12 12 Discount—decision on application 13 14 Discount—review of eligibility 13 15 Pre-1 October 2013 lease—loss of eligibility for discount because of income 15 16 Pre-1 October 2013 lease—loss of eligibility for discount for other reasons 16 16AA Post-1 October 2013 lease—loss of eligibility to pay land rent 17 Division 3.2 Registered affordable housing providers 16A Definitions—pt 3 18 16B Discount—registered affordable housing providers 18 Part 4 Land rent—transfers 16C Transfer of post-1 October 2013 lease 19 17 Transfer of pre-1 October 2013 lease—land rent 20 Part 5 Land rent—payment and recovery of unpaid rent 18 Definitions—pt 5 21 19 Lessee to pay land rent 21 20 When is land rent payable? 21 21 Unpaid land rent—interest 22 22 Unpaid land rent—calculation of interest 22 23 Unpaid land rent—recovery 23 24 Land rent—charge on the land 23 24A Recovery of land rent from mortgagee 25 25 Land rent—notice of rent in arrears 26 26 Land rent—sale of land rent lease for non-payment 26 26A Sale of post-1 October 2013 lease for loss of eligibility to pay land rent 28

Contents Page R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 contents 3 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 27 Sale of land rent lease—application of proceeds 29 28 Sale of land rent lease—application of proceeds without court order 31 Part 6 Miscellaneous 29 Land rent—part of year 32 30 Land rent for pre-1 October 2013 lease—discount for part of year 32 30A Remission of land rent 33 31 Certificate of land rent and other charges 33 32 Determination of fees 34 33 Objections 34 34 Review of decisions by ACAT 35 35 Regulation-making power 35 Dictionary 36 Endnotes 1 About the endnotes 38 2 Abbreviation key 38 3 Legislation history 39 4 Amendment history 42 5 Earlier republications 47 6 Expired transitional or validating provisions 49

R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 1 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Australian Capital Territory Land Rent Act 2008 An Act about the rental of certain residential leases, and for other purposes

Part 1 Preliminary Section 1 page 2 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Part 1 Preliminary 1 Name of Act This Act is the Land Rent Act 2008. Note This Act is a tax law under the Taxation Administration Act. As a tax law, this Act is subject to provisions of the Taxation Administration Act about the administration and enforcement of tax laws generally. 3 Dictionary The dictionary at the end of this Act is part of this Act. Note 1 The dictionary at the end of this Act defines certain terms used in this Act, and includes references (signpost definitions) to other terms defined elsewhere in this Act. For example, the signpost definition ‘related, for a parcel of land, for part 5 (Land rent—payment and recovery of unpaid rent)—see section 18.’ means that the term ‘related’ is defined in that section for part 5. Note 2 A definition in the dictionary (including a signpost definition) applies to the entire Act unless the definition, or another provision of the Act, provides otherwise or the contrary intention otherwise appears (see Legislation Act, s 155 and s 156 (1)). 4 Notes A note included in this Act is explanatory and is not part of this Act. Note See the Legislation Act, s 127 (1), (4) and (5) for the legal status of notes. 5 Application of Act This Act applies to a single dwelling house lease granted by the territory planning authority (other than to the Territory or a territory authority). Note The territory planning authority is authorised to grant, on behalf of the Executive, leases that the Executive may grant on behalf of the Commonwealth (see Planning Act 2023, s 262).

Preliminary Part 1 Section 6 R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 3 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 6 Application—Taxation Administration Act (1) The Taxation Administration Act applies to this Act as if— (a) land rent payable under this Act were a tax; and (b) the lessee under a land rent lease were a taxpayer in relation to land rent under the lease. (2) However, the following provisions of the Taxation Administration Act do not apply to unpaid overdue land rent: (a) section 25 (Interest in relation to tax defaults); (b) division 5.2 (Penalty tax) and section 110 (Interest payable on amounts to be paid by taxpayer).

Part 2 Land rent—lease Section 7 page 4 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Part 2 Land rent—lease 7 Application to pay land rent (1) This section applies if the territory planning authority invites applications from eligible applicants for the ballot or direct sale of a single dwelling house lease that may be subject to the condition that the lessee pays land rent for the lease. (2) An eligible applicant for the grant of the lease may apply to the territory planning authority to pay land rent for the lease. Note The territory planning authority may grant a lease under the Planning Act 2023, s 263. (3) If the lease is granted, and an application is made under subsection (2) in accordance with the regulations, the lease— (a) must be granted to the eligible applicant subject to the condition that land rent is payable for the lease; and (b) must indicate that the lease is a land rent lease. Note 1 The territory planning authority need not grant a lease to an eligible applicant, even if applications for the lease have been invited (see Planning Act 2023, s 270 (1)). Note 2 If applications for a lease have been invited subject to conditions, the territory planning authority may, without granting a lease, invite fresh applications for the lease subject to the same or other conditions (see Planning Act 2023, s 270 (2)).

Land rent—lease Part 2 Section 7A R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 5 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (4) In this section: eligible applicant, in relation to a proposed ballot or direct sale of a single dwelling house lease, means a person who has been granted a discount under section 12 for a land rent lease no earlier than 6 months before the day of the ballot or direct sale. 7A Grant of land rent lease—former owner (1) This section applies if the territory planning authority offers a lease of a parcel of land by direct sale to an eligible former owner of the parcel of land. Note The territory planning authority may grant a lease under the Planning Act 2023, s 263. (2) The eligible former owner may apply to the territory planning authority to pay land rent for the lease. (3) If the lease is granted, and an application is made under subsection (2) in accordance with the regulations, the lease must— (a) be granted to the eligible former owner subject to the condition that land rent is payable for the lease; and (b) be a single dwelling house lease; and (c) indicate that the lease is a land rent lease. Note 1 The territory planning authority need not grant a lease to an eligible former owner, even if applications for the lease have been invited (see Planning Act 2023, s 270 (1)). Note 2 If applications for a lease have been invited subject to conditions, the territory planning authority may, without granting a lease, invite fresh applications for the lease subject to the same or other conditions (see Planning Act 2023, s 270 (2)). (4) In this section: affected residential premises means premises listed on the affected residential premises register.

Part 2 Land rent—lease Section 7A page 6 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au affected residential premises register—see the Dangerous Substances Act 2004, section 47P (1). buyback scheme—see the Dangerous Substances Act 2004, section 47I. eligible former owner, of a parcel of land, means a former owner of the parcel of land who has been granted a discount under section 12 for a land rent lease not earlier than 6 months before the day the territory planning authority offers a single dwelling house lease of the parcel of land by direct sale. eligible impacted property—see the Civil Law (Sale of Residential Property) Act 2003, section 9A (1). eligible impacted property buyback program—see the Civil Law (Sale of Residential Property) Act 2003, section 9A (1). former owner, of a parcel of land, means— (a) a person— (i) who— (A) owns a parcel of land on which affected residential premises are located; and (B) has executed a deed to surrender the parcel of land to the Territory under the buyback scheme; or (ii) who— (A) owned a parcel of land on which affected residential premises are located; and (B) has surrendered the parcel of land to the Territory under the buyback scheme; or (iii) who— (A) owns a parcel of land on which an eligible impacted property is located; and

Land rent—lease Part 2 Section 8 R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 7 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (B) has executed a contract to sell the parcel of land to the Territory under the eligible impacted property buyback program; or (iv) who— (A) owned a parcel of land on which an eligible impacted property is located; and (B) has sold the parcel of land to the Territory under the eligible impacted property buyback program; or (b) if the person mentioned in paragraph (a) dies—a person who would have obtained an interest in the parcel of land if the parcel of land had not been surrendered or sold; or (c) if the person mentioned in paragraph (a) is a party to a divorce or the ending of a civil partnership or civil union—the person who would have obtained an interest in the parcel of land under a court order if the parcel of land had not been surrendered or sold. 8 Pre-1 October 2013 lease—land rent payable (1) This section applies to a land rent lease first granted under a contract entered into before 1 October 2013. (2) The land rent payable for the land rent lease for the year the lease is first granted is— (a) if the lessee is eligible for discounted land rent—the discount percentage of the unimproved value of the parcel of land under the lease; or (b) if the lessee is not eligible for discounted land rent—the standard percentage of the unimproved value of the parcel of land under the lease. Note Land rent is payable to the commissioner (see s 19).

Part 2 Land rent—lease Section 8 page 8 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (3) The land rent payable for the land rent lease for a year after the year the lease is first granted is— (a) if the lessee is eligible for discounted land rent—the lesser of— (i) the discount percentage of the unimproved value of the parcel of land under the lease; and (ii) the amount worked out as follows:      + percentage relevant 1 discountwith yearpreviousfor the payablerentland ; or (b) if the lessee is not eligible for discounted land rent—the lesser of— (i) the standard percentage of the unimproved value of the parcel of land under the lease; and (ii) the amount worked out as follows: ; or      + percentage relevant 1 discountwithout yearpreviousfor the payablerentland

Land rent—lease Part 2 Section 8 R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 9 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (c) if the lessee, previously ineligible for discounted land rent, becomes eligible for discounted land rent for the year—the lesser of— (i) the discount percentage of the unimproved value of the parcel of land under the lease; and (ii) the amount worked out as follows: Note Discount percentage, relevant percentage and standard percentage are defined in the dictionary. (4) In this section: land rent payable for the previous year means the land rent that would have been payable for the lease if it had been a land rent lease, leased to the lessee, for the whole of the previous year. unimproved value, of a parcel of land under a land rent lease for a year, means the unimproved value— (a) for subsection (2)—determined under the Rates Act 2004, section 9 (First determination of unimproved value) for the year; and (b) for subsection (3)—determined under the Rates Act 2004, section 10 (Annual redeterminations) for the year.      + percentage relevant 1 percentagestandard percentagediscount discountwithout yearpreviousfor the payablerentland

Part 2 Land rent—lease Section 8AA page 10 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 8AA Post-1 October 2013 lease—land rent payable (1) This section applies to a land rent lease first granted under a contract entered into on or after 1 October 2013. (2) The land rent payable for the land rent lease for the year the lease is first granted is the discount percentage of the unimproved value of the parcel of land under the lease. Note Land rent is payable to the commissioner (see s 19). (3) The land rent payable for the land rent lease for a year after the year the lease is first granted is the lesser of— (a) the discount percentage of the unimproved value of the parcel of land under the lease; and (b) the amount worked out as follows: (4) In this section: land rent payable for the previous year means the land rent that would have been payable for the lease if it had been a land rent lease, leased to the lessee, for the whole of the previous year. unimproved value, of a parcel of land under a land rent lease for a year, means the unimproved value— (a) for subsection (2)—determined under the Rates Act 2004, section 9 (First determination of unimproved value) for the year; and (b) for subsection (3)—determined under the Rates Act 2004, section 10 (Annual redeterminations) for the year.      + percentage relevant 1yearpreviousfor the payablerentland

Land rent—discount Part 3 Lessees generally Division 3.1 Section 8A R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 11 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Part 3 Land rent—discount Division 3.1 Lessees generally 8A Application—div 3.1 This division does not apply to a lessee who is a registered affordable housing provider. 9 Meaning of lessee—div 3.1 In this division: lessee, in relation to a proposed land rent lease, includes a person proposed to be a lessee under the lease. 9A Total income of lessee (1) The Minister may determine how the total income of a lessee is worked out. (2) A determination is a disallowable instrument. 10 Discount—application (1) An application for discounted land rent must be made to the commissioner. (2) An application must include— (a) evidence of the total income of each lessee— (i) for the year before the application is made; and (ii) if the total income of each lessee is more than the income threshold amount in the year in which the application is made—for that year; and (b) details of any real property owned by each lessee.

Part 3 Land rent—discount Division 3.1 Lessees generally Section 11 page 12 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (3) An application may be made— (a) before the grant of the lease; or (b) for a pre-1 October 2013 lease—at any time during the term of the lease. 11 Discount—eligibility (1) The lessee of a land rent lease is eligible to pay discounted land rent only if— (a) the lessee, or any of the lessees, does not own other real property; and (b) the total income of the lessee, or the sum of the total incomes of all the lessees, does not exceed the income threshold amount for— (i) the year in which the application for discounted land rent is made; and (ii) the year before the application is made; and (c) if a certificate of occupancy is issued for the lease—the lessee, or at least 1 of the lessees, lives on the parcel of land under the lease. Note 1 The Minister may determine how the lessee’s total income is worked out (see s 9A). Note 2 Income threshold amount is defined in the dictionary. (2) For subsection (1) (a), the former owner of a parcel of land is not taken to own other real property if the former owner— (a) owns the parcel of land; but (b) does not own other real property. (3) In this section: certificate of occupancy—see the Building Act 2004, dictionary.

Land rent—discount Part 3 Lessees generally Division 3.1 Section 12 R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 13 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au former owner—see section 7A (4). 12 Discount—decision on application (1) On receipt of an application under section 10 (Discount— application), the commissioner must— (a) if the commissioner believes on reasonable grounds that the applicant is eligible to pay discounted land rent—grant the discount; or (b) in any other case—refuse to grant the discount. (2) The commissioner must give the applicant written notice of— (a) the decision under subsection (1); and (b) if the discount is refused—the reasons for the refusal. (3) If the commissioner grants the discount, the discount applies from— (a) if the application for the discount was made before the grant of the lease—the day the lease is granted; or (b) in any other case— (i) the day on which the application for the discount was received by the commissioner; or (ii) any other day, including a day before the application was received, which the commissioner considers appropriate. 14 Discount—review of eligibility (1) This section applies to a lessee entitled to pay discounted land rent in a year. (2) The lessee must tell the commissioner if— (a) the lessee, or any of the lessees, of the lease becomes the owner of other real property; or

Part 3 Land rent—discount Division 3.1 Lessees generally Section 14 page 14 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (b) if a certificate of occupancy is issued for the lease—all the lessees stop living on the parcel of land under the lease. (3) The lessee must tell the commissioner about an event mentioned in subsection (2) not later than 30 days after the day the event happens. (4) The lessee must, before 30 September in the following year, declare— (a) if there is only 1 lessee of the lease—the total income of the lessee for the year; and (b) if there is more than 1 lessee of the lease—the total income of all the lessees for the year; and (c) whether the lessee, or any other lessee of the lease, owns any other real property; and (d) whether the lessee, or any of the lessees, of the lease continues to live on the parcel of land under the lease. (5) The commissioner may grant an extension of time for a lessee to provide a declaration under subsection (4) if satisfied on reasonable grounds that it is appropriate to grant the extension. (6) If the lessee does not provide a declaration as required under subsection (4) before 30 September or, if an extension is granted under subsection (5), the extended date— (a) the total income of the lessee, or all of the lessees, is taken to exceed the income threshold amount; and (b) the lessee becomes ineligible for the discount. (7) In this section: certificate of occupancy—see the Building Act 2004, dictionary.

Land rent—discount Part 3 Lessees generally Division 3.1 Section 15 R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 15 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 15 Pre-1 October 2013 lease—loss of eligibility for discount because of income (1) This section applies— (a) to a land rent lease first granted under a contract entered into before 1 October 2013; and (b) if a lessee under the lease, who was previously eligible to pay discounted land rent for a year, becomes ineligible for the discount because the total income of the lessee, or the sum of the total incomes of all of the lessees, is more than the income threshold amount. (2) The land rent payable by the lessee for the land rent lease for the following year is— (a) from 1 July to 30 September of the year—the land rent that would be payable for the period if the lessee were eligible for a discount; and (b) from 1 October to 30 June of the year—75% of the lesser of— (i) the standard percentage of the unimproved value of the parcel of land under the lease; and (ii) the amount worked out as follows: Note Discount percentage, relevant percentage and standard percentage are defined in the dictionary. (3) In this section: land rent payable for the previous year means the land rent that would have been payable for the lease if it had been a land rent lease, leased to the lessee, for the whole of the previous year.      + percentage relevant 1 percentagediscount percentagestandard discountwith yearpreviousfor the payablerentland

Part 3 Land rent—discount Division 3.1 Lessees generally Section 16 page 16 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au unimproved value, of a parcel of land under a land rent lease for a year, means the unimproved value determined under the Rates Act 2004, section 10 (Annual redeterminations) for the year. 16 Pre-1 October 2013 lease—loss of eligibility for discount for other reasons (1) This section applies— (a) to a land rent lease first granted under a contract entered into before 1 October 2013; and (b) if a lessee under the lease, who was previously eligible to pay discounted land rent for a year, becomes ineligible for the discount because— (i) the lessee, or any of the lessees, becomes the owner of other real property; or (ii) if a certificate of occupancy is issued for the lease—all the lessees stop living on the parcel of land under the lease. (2) The lessee is taken to become ineligible for the discount on the 1st day of the 1st quarter after the circumstance in subsection (1) (a) or (b) happens. (3) The land rent payable by the lessee for the land rent lease is, on and from the day the lessee becomes ineligible for the discount, the lesser of— (a) the standard percentage of the unimproved value of the parcel of land under the lease; and

Land rent—discount Part 3 Lessees generally Division 3.1 Section 16AA R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 17 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (b) the amount worked out as follows: Note 1 Discount percentage and standard percentage are defined in the dictionary. Note 2 Section 30 (Land rent—discount for part of year) applies if the lessee is eligible for a discount for only part of a year. (4) In this section: discounted land rent payable for the year means the discounted land rent that would have been payable for the lease if it had been a land rent lease, leased to the lessee, for the whole of the year. 16AA Post-1 October 2013 lease—loss of eligibility to pay land rent (1) This section applies— (a) to a land rent lease first granted under a contract entered into on or after 1 October 2013; and (b) if any of the following happens: (i) the total income of the lessee under the lease, or the sum of all the total incomes of all of the lessees, is more than the income threshold amount for 2 consecutive years; (ii) the lessee, or any of the lessees, becomes the owner of other real property; (iii) if a certificate of occupancy is issued for the lease—all the lessees stop living on the parcel of land under the lease. (2) The commissioner must give each lessee under the lease written notice that the lessee is not eligible to pay land rent.percentagediscount percentagestandard yearfor thepayable rentlanddiscounted 

Part 3 Land rent—discount Division 3.2 Registered affordable housing providers Section 16A page 18 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (3) If a lessee is given a notice under subsection (2), the lessee must within 2 years after the day the notice is given— (a) vary the lease to reduce the land rent payable to a nominal rent; or (b) transfer the lease to an eligible transferee. Note The lessee must apply under the Planning Act 2023, s 320 (Application for rent payout lease variation) for a variation of the lease to reduce the rent payable to a nominal rent. Division 3.2 Registered affordable housing providers 16A Definitions—pt 3 In this part: Community Housing Providers National Law (ACT) means the provisions applying because of the Community Housing Providers National Law (ACT) Act 2013, section 7. registered affordable housing provider means an entity that— (a) is a registered community housing provider under the Community Housing Providers National Law (ACT), section 4 (1); and (b) satisfies the criteria (if any) prescribed by regulation. 16B Discount—registered affordable housing providers (1) The commissioner may determine that a registered affordable housing provider is entitled to pay discounted land rent for a land rent lease. (2) A determination is a disallowable instrument.

Land rent—transfers Part 4 Section 16C R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 19 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Part 4 Land rent—transfers Note A lessee may apply to the territory planning authority for a variation of the lease to reduce the land rent payable to a nominal rent (see Planning Act 2023, s 320 (Application for rent payout lease variation)). 16C Transfer of post-1 October 2013 lease (1) This section applies to a land rent lease first granted under a contract entered into on or after 1 October 2013. (2) The land rent lease may only be transferred to— (a) if the lessee is not an eligible former owner of the lease—an eligible transferee; or (b) if, on application of a lessee under the lease, the commissioner decides it is appropriate that paragraph (a) should not apply— someone other than an eligible transferee. Note See s 8AA for how the land rent payable under the transferred lease is worked out. (3) The Minister may determine— (a) matters that the commissioner must take into account in making a decision under subsection (2) (b); and (b) circumstances when it is appropriate that subsection (2) (a) not apply; and (c) a person to whom a lease may be transferred under subsection (2) (b). Note Power to make a determination in relation to a person includes power to make provision in relation to a class of people (see Legislation Act, s 48 (2)). (4) A determination is a disallowable instrument.

Part 4 Land rent—transfers Section 17 page 20 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 17 Transfer of pre-1 October 2013 lease—land rent (1) This section applies if a land rent lease (other than a lease to which section 16C applies) is transferred. (2) Subject to section 11 (Discount—eligibility), section 29 (Land rent— part of year) and section 30 (Land rent for pre-1 October 2013 lease— discount for part of year), the land rent payable for the land rent lease transferred is the standard percentage of the unimproved value of the parcel of land under the lease. Note A transferee may apply to the territory planning authority for a variation of the lease to reduce the land rent payable to a nominal rent (see Planning Act 2023, s 320 (Application for rent payout lease variation)). (3) In this section: unimproved value, of a parcel of land under a transferred land rent lease, means the unimproved value— (a) for a land rent lease transferred in the year the lease is first granted—determined under the Rates Act 2004, section 9 (First determination of unimproved value) for the year; and (b) for a land rent lease transferred in a year after the year the lease is first granted—determined under the Rates Act 2004, section 10 (Annual redeterminations) for the year.

Land rent—payment and recovery of unpaid rent Part 5 Section 18 R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 21 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Part 5 Land rent—payment and recovery of unpaid rent 18 Definitions—pt 5 In this part: related—a parcel of land is a related parcel of land in relation to a land rent lease if— (a) the lease and the parcel have the same owner; and (b) if the parcel is a land rent lease—the commissioner has complied with section 25 (Land rent—notice of rent in arrears) in relation to the lease and the parcel; and (c) the commissioner has, in relation to the parcel, complied with the Taxation Administration Act, section 56I (Notice of tax in arrears). tax means a tax under the following tax laws: (a) the Duties Act 1999; (b) the Land Tax Act 2004; (c) the Rates Act 2004. 19 Lessee to pay land rent Land rent payable for a land rent lease is payable to the commissioner by the lessee. 20 When is land rent payable? (1) The assessment notice for the land rent payable for a land rent lease must state the dates for payment of the land rent (the payment dates). Note Assessments are made under the Taxation Administration Act and objections may be made under that Act, s 100 (1) (a). (2) The land rent is payable on the payment dates.

Part 5 Land rent—payment and recovery of unpaid rent Section 21 page 22 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 21 Unpaid land rent—interest (1) If the lessee of a land rent lease fails to pay an amount of land rent by the payment date, the lessee is liable to pay interest at the determined rate on the amount of unpaid land rent from the day the amount becomes payable until the day the amount is paid. (2) In this section: determined rate, of interest, means the rate determined under the Taxation Administration Act, section 139. 22 Unpaid land rent—calculation of interest (1) Interest on an amount of unpaid land rent is worked out— (a) for each month when the amount remains unpaid; and (b) on the 1st day of that month; and (c) at the interest rate applying to that day; and (d) on the total amount of land rent that is unpaid on a day when the interest is worked out. Note The Minister may determine an interest rate for this section under the Taxation Administration Act, s 139. (2) For subsection (1) (a), if an amount remains unpaid for part of a month, interest is payable for the whole month. Example Andrew’s land rent is due on 1 April. He doesn’t pay it until 15 May. Andrew has to pay interest worked out for the overdue period from 2 April to 15 May. Because of the operation of s (2), Andrew has to pay interest for the period from 2 April to 1 June. Interest for the month from 2 April to 1 May is at the rate applying on 2 April, which is the 1st day of the 1st month that the amount remains unpaid (see s (1)). Interest for the month from 2 May to 1 June is at the rate applying on 2 May, which is the 1st day of the 2nd month that the amount remains unpaid (see s (1)).

Land rent—payment and recovery of unpaid rent Part 5 Section 23 R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 23 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 23 Unpaid land rent—recovery (1) The amount of any unpaid land rent, and any interest payable on the amount, (the amount) is a debt owing to the Territory. Note An amount owing under a law may be recovered as a debt in a court of competent jurisdiction or the ACAT (see Legislation Act, s 177). (2) The liability to pay the amount is joint and several if the liability attaches to 2 or more people. (3) The liability is a first charge on the lessee’s interest in the lease. (4) The commissioner may enter into an arrangement (which may include provision for the payment of interest) for payment of the amount by instalments. (5) The commissioner may remit or refund all or part of an amount of interest paid or payable by the lessee. (6) The commissioner may write off the whole or part of a liability to pay the amount if satisfied that action, or further action, to recover the amount outstanding is impracticable or unwarranted. 24 Land rent—charge on the land (1) Land rent payable for a land rent lease is a charge on the interest held by the lessee in the parcel of land under the lease. (2) The charge takes priority over a sale, conveyance, transfer, mortgage, charge, lien or encumbrance in relation to the parcel of land. (3) The commissioner may notify a mortgagee of the land rent lease or credit provider of the lessee, about the land rent payable (the land rent debt) by the lessee (the debtor), the charge and the effect of subsection (2).

Part 5 Land rent—payment and recovery of unpaid rent Section 24 page 24 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (4) However, the commissioner may notify a mortgagee or credit provider only if— (a) the commissioner has registered the charge on the parcel under the Land Titles Act 1925; and (b) the land rent debt is in arrears; and (c) the land rent debt is more than— (i) $2 000; or (ii) another amount determined by the Minister; and (d) the commissioner has— (i) taken reasonable steps to make arrangements for the debtor to pay the land rent debt; and (ii) notified the debtor, in writing, that the mortgagee or credit provider will be notified under subsection (3) not earlier than 28 days after the date of the notice to the debtor. (5) A determination under subsection (4) (c) (ii) is a disallowable instrument. (6) If the commissioner notifies a mortgagee or credit provider under subsection (3), the commissioner must give a copy of the notice to the debtor. (7) The charge does not have effect against an honest purchaser of the parcel of land for value if— (a) the purchaser had obtained a certificate under section 31 (Certificate of land rent and other charges) in relation to the parcel before the purchase; and (b) at the time of the purchase, the purchaser did not have notice of liability under the charge.

Land rent—payment and recovery of unpaid rent Part 5 Section 24A R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 24A Recovery of land rent from mortgagee (1) This section applies if— (a) a mortgagee of a land rent lease has been notified about a land rent debt under section 24 (3); and (b) the land rent debt has been in arrears for at least 1 year. (2) The commissioner must, in writing, notify the debtor that— (a) the land rent debt is in arrears; and (b) if the land rent debt is not paid within 90 days after the date of the notice, the land rent debt will be recovered from the mortgagee of the land rent lease. (3) If the land rent debt is not paid within the 90-day period, the commissioner may, by written notice, require the mortgagee of the land rent lease to pay the land rent debt for the debtor (a payment notice). (4) However, before recovering the land rent debt from the mortgagee, the commissioner must be satisfied that the recovery is reasonable in the circumstances including, from the information available, whether the recovery is likely to cause substantial hardship to the debtor or other people. Example partner or dependent children occupying the parcel as their principal place of residence (5) If the commissioner gives the mortgagee of the land rent lease a payment notice, the commissioner must give a copy of the payment notice to the debtor. (6) The land rent debt must be paid to the commissioner on the later of the following: (a) receipt of the payment notice; (b) the date stated in the payment notice.

Part 5 Land rent—payment and recovery of unpaid rent Section 25 page 26 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (7) If the mortgagee pays the land rent debt for the debtor— (a) the mortgagee may recover the land rent debt from the debtor as a debt; and (b) the land rent debt is taken to be secured by the mortgage in addition to any other amount secured by it. (8) In this section: debtor—see section 24 (3). land rent debt—see section 24 (3). 25 Land rent—notice of rent in arrears (1) If land rent payable for a land rent lease has been in arrears for at least 1 year, the commissioner may give the lessee written notice that the land rent is in arrears. (2) At any time after giving notice, the commissioner may declare, in writing, that the land rent for the land rent lease is in arrears. (3) A declaration is a notifiable instrument. 26 Land rent—sale of land rent lease for non-payment (1) This section applies if— (a) a land rent lease is held by a lessee under a lease from the Commonwealth for a term of years; and (b) the commissioner has complied with section 25 (Land rent— notice of rent in arrears) in relation to the land rent lease; and (c) land rent payable for the land rent lease is in arrears for at least 90 days after the day of notification under section 25 in relation to the lease.

Land rent—payment and recovery of unpaid rent Part 5 Section 26 R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 27 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (2) The commissioner may apply to a court of competent jurisdiction for an order for the sale of— (a) the land rent lease; and (b) any improvements made on or to the parcel of land under the land rent lease. (3) In the application, the commissioner may ask that the proceeds of the sale also be applied in paying the total amount of any tax in arrears for the land rent lease, and any land rent or tax in arrears for 1 or more related parcels of land stated in the application. (4) If the court is satisfied that this section applies to the land rent lease, the court may— (a) order the sale by public auction of the land rent lease, and any improvements made on or to the parcel of land under the land rent lease, to pay the total of the following: (i) the total amount of land rent in arrears for the lease at the time the court makes the order; (ii) costs and expenses in relation to the declaration, application and sale in relation to the lease; (iii) if the commissioner has made a request mentioned in subsection (3) in the application in relation to the lease or another parcel of land— (A) the total amount of any tax in arrears for the lease at the time the court makes the order; and (B) if the court is satisfied that a parcel is a related parcel of land—the total amount of any land rent or tax in arrears for the other parcel, at the time the court makes the order; and (b) order that the proceeds be paid into court; and

Part 5 Land rent—payment and recovery of unpaid rent Section 26A page 28 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (c) order that the title to the lease be transferred to the purchaser free from mortgages and other encumbrances; and (d) make any other order the court considers appropriate. 26A Sale of post-1 October 2013 lease for loss of eligibility to pay land rent (1) This section applies if— (a) a land rent lease is held by a lessee under a lease from the Commonwealth for a term of years; and (b) the commissioner has given the lessee a notice under section 16AA (2) (Post-1 October 2013 lease—loss of eligibility to pay land rent) in relation to the land rent lease; and (c) the lessee has not within 2 years after the day the notice is given— (i) varied the lease to reduce the land rent payable to a nominal rent; or (ii) transferred the lease to an eligible transferee. (2) The commissioner may apply to a court of competent jurisdiction for an order for the sale of— (a) the land rent lease; and (b) any improvements made on or to the parcel of land under the land rent lease. (3) In the application, the commissioner may ask that the proceeds of the sale also be applied in paying the total amount of any land rent or tax in arrears for the land rent lease, and any land rent or tax in arrears for 1 or more related parcels of land stated in the application.

Land rent—payment and recovery of unpaid rent Part 5 Section 27 R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 29 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (4) If the court is satisfied that this section applies to the land rent lease, the court may— (a) order the sale by public auction of the land rent lease, and any improvements made on or to the parcel of land under the land rent lease, to pay the total of the following: (i) costs and expenses in relation to the declaration, application and sale in relation to the lease; (ii) if the commissioner has made a request mentioned in subsection (3) in the application in relation to the lease or another parcel of land— (A) the total amount of any land rent or tax in arrears for the lease at the time the court makes the order; and (B) if the court is satisfied that a parcel is a related parcel of land—the total amount of any land rent or tax in arrears for the other parcel, at the time the court makes the order; and (b) order that the proceeds be paid into court; and (c) order that the title to the lease be transferred to the purchaser free from mortgages and other encumbrances; and (d) make any other order the court considers appropriate. 27 Sale of land rent lease—application of proceeds (1) This section applies to the proceeds of the sale of a land rent lease under section 26 or section 26A. (2) The proceeds of the sale are to be applied in the following order: (a) payment of the market value of the lease to the Territory; (b) payment of the total of the amounts mentioned in section 26 (4) (a) (i) to (iii) (A) or section 26A (4) (a) (i) to (ii) (A);

Part 5 Land rent—payment and recovery of unpaid rent Section 27 page 30 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (c) payment of the amount owing to a person under a mortgage of the improvements (or, if that amount is more than the amount of any remaining proceeds, the remaining proceeds); (d) subject to subsection (4), payment of the total of amounts to which section 26 (4) (a) (iii) (B) or section 26A (4) (a) (ii) (B) applies (or, if that amount is more than the amount of any remaining proceeds, the remaining proceeds); (e) subject to subsection (5), the payment of any balance to the lessee. (3) If there were 2 or more mortgagees of the improvements before the sale, the court may make the orders about their respective entitlements that the court considers just. (4) On application by a person who has an interest in the improvements otherwise than as lessee or mortgagee, the court may order that the person is entitled to be paid the value of the person’s interest (as decided by the court) in priority to the commissioner’s entitlement under subsection (2) (d). (5) On application by any other interested person, the court may order payment out of court of all or part of any balance to a person other than the person who was the lessee before the sale if the court considers it just to do so. (6) Any sale of the land rent lease under this section must be abandoned if the lessee pays— (a) the total land rent in arrears for the land rent lease; and (b) if the commissioner has made a request under section 26 (3) or section 26A (3) in the application in relation to any land rent or tax in arrears for the land rent lease—the total amount of any land rent or tax in arrears for the land rent lease at the time of the payment; and

Land rent—payment and recovery of unpaid rent Part 5 Section 28 R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 31 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (c) the costs and expenses incurred up to the time of payment in relation to the declaration, application and sale in relation to the land rent lease; and (d) the costs and expenses reasonably incurred in relation to the abandonment of the sale; and Example advising the public that an auction has been cancelled (e) if the commissioner has made a request under section 26 (3) or section 26A (3) in the application in relation to 1 or more related parcels of land—the total amount of any land rent or tax in arrears for the related parcel or parcels at the time of the payment. 28 Sale of land rent lease—application of proceeds without court order (1) This section applies to the proceeds of the sale of a land rent lease under section 26 or section 26A. (2) The commissioner must be paid out of court any amounts to which the commissioner is entitled under section 27 (2) without a court order. (3) If a person who was the lessee or mortgagee of the land rent lease before the sale hands over to the court the certificate or other title to the lease, the person must be paid out of court any amount to which the person is entitled under section 27 (2) without a court order.

Part 6 Miscellaneous Section 29 page 32 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Part 6 Miscellaneous 29 Land rent—part of year (1) This section applies to a land rent lease if, in a year— (a) the lessee starts paying land rent because the lease was transferred to the lessee; or (b) the lessee stops paying land rent because the lease has been varied to reduce the rent payable to a nominal rent; or (c) the lessee stops paying land rent because the lessee transferred the lease. (2) The amount of land rent payable by the lessee for the lease for the year is the amount worked out as follows: (3) In this section: land rent otherwise payable for year means the land rent that would have been payable for the lease if it had been a land rent lease, leased to the lessee, for the whole of the year. lessee’s rental days in year means the number of days in a year that the lessee was liable to pay land rent under the land rent lease. 30 Land rent for pre-1 October 2013 lease—discount for part of year (1) This section applies to a land rent lease first granted under a contract entered into before 1 October 2013 if, in a year, the lessee— (a) starts paying discounted land rent; or (b) stops paying discounted land rent.yearindays yearindaysrentalslessee' yearforpayable otherwiserentland 

Miscellaneous Part 6 Section 30A R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 33 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (2) The amount of land rent payable by the lessee for the lease for the year is the amount worked out as follows: (3) In this section: D means the number of days in the year. DR means the discounted land rent payable for the land rent lease. DRD means the number of days in the year that the lessee is eligible to pay discounted land rent for the lease. SR means the land rent payable for the land rent lease without a discount. SRD means the number of days in the year that the lessee is not eligible to pay discounted land rent for the lease. 30A Remission of land rent (1) The Minister may remit the land rent, or part of the land rent, payable for a lease if the Minister is satisfied that it is fair and reasonable in the circumstances. (2) The Minister may make guidelines for the exercise of a function under this section. (3) A guideline is a disallowable instrument. 31 Certificate of land rent and other charges (1) A relevant person for a land rent lease may apply to the commissioner for a certificate of— (a) the land rent payable for the lease for a stated year; and (b) the land rent and any other amount immediately payable to the commissioner under this Act in relation to the lease.      +       D SRD SR D DRD DR

Part 6 Miscellaneous Section 32 page 34 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (2) The commissioner must give the applicant the certificate. (3) The certificate is conclusive proof of the matters certified for an honest buyer of the lease for value. (4) For this section, land rent and other amounts are taken to be payable immediately even though any necessary time after service of a notice has not ended. (5) In this section: relevant person, for a land rent lease, means— (a) the lessee, buyer or mortgagee of the land rent lease; or (b) the purchaser of a parcel of land under the land rent lease. 32 Determination of fees (1) The Minister may determine fees for this Act. (2) A determination is a disallowable instrument. 33 Objections The following decisions are prescribed for the Taxation Administration Act, section 100 (Objection): (a) a decision under section 12 (Discount—decision on application); (b) a decision to give a notice under section 16AA (2) (Post-1 October 2013 lease—loss of eligibility to pay land rent); (c) a decision under section 23 (5) to refuse to remit interest paid or payable by a lessee. Note Objections relating to the commissioner’s determination of the unimproved value of a parcel of land are dealt with under the Rates Act 2004, s 71.

Miscellaneous Part 6 Section 34 R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 35 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 34 Review of decisions by ACAT (1) This section applies to a determination by the commissioner of an objection to a decision mentioned in section 33, other than a decision mentioned in section 33 (c). (2) The determination is prescribed for the Taxation Administration Act, section 107A (Meaning of reviewable decision etc—div 10.2). Note Applications for review by the ACAT may be made in relation to a determination by the commissioner of a decision on an objection to an assessment. 35 Regulation-making power (1) The Executive may make regulations for this Act. (2) A regulation may prescribe requirements in relation to an application under section 7 (2) (Application to pay land rent) or section 7A (2) (Grant of land rent lease—former owner). Examples 1 evidence that the applicant has obtained advice from a registered financial adviser, or attended a course, on the effect of a land rent lease and any advantages and disadvantages of leasing a land rent lease 2 a certificate by the commissioner about the applicant’s eligibility for discounted land rent

Dictionary page 36 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Dictionary (see s 3) Note 1 The Legislation Act contains definitions and other provisions relevant to this Act. Note 2 For example, the Legislation Act, dict, pt 1 defines the following terms: • ACAT • commissioner for revenue • domestic partner (see s 169 (1)) • financial year • person (see s 160) • quarter • territory authority • territory planning authority. commissioner means the commissioner for revenue. Community Housing Providers National Law (ACT), for part 3 (Land rent—discount)—see section 16A. discounted land rent means land rent discounted under part 3 (Land rent—discount). discount percentage means the discount percentage determined under the Taxation Administration Act, section 139. Note Different percentage rates may be determined in relation to different matters or classes of matters (see Legislation Act, s 48). eligible transferee, in relation to the transfer of a land rent lease, means a person who has been granted a discount under section 12 in relation to the lease no earlier than 6 months before the day the lease is transferred. income threshold amount means the income threshold amount determined under the Taxation Administration Act, section 139. Note Different amounts may be determined in relation to different matters or classes of matters (see Legislation Act, s 48).

Dictionary R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 37 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au land rent includes— (a) the costs and expenses reasonably incurred by the Territory in attempting to recover the land rent; and (b) interest payable in relation to the land rent. land rent lease means a lease mentioned in section 7 (3) or section 7A (3). lessee, in relation to a proposed land rent lease, for division 3.1 (Lessees generally)—see section 9. own, in relation to real property, includes having a legal or beneficial interest in the property. registered affordable housing provider, for part 3 (Land rent— discount)—see section 16A. related, for a parcel of land, for part 5 (Land rent—payment and recovery of unpaid rent)—see section 18. relevant percentage means the relevant percentage determined under the Taxation Administration Act, section 139. single dwelling house lease—see the Planning Act 2023, section 256. standard percentage means the standard percentage determined under the Taxation Administration Act, section 139. tax, for part 5 (Land rent—payment and recovery of unpaid rent)— see section 18. Taxation Administration Act means the Taxation Administration Act 1999. tax law—see the Taxation Administration Act, section 4. year means a financial year.

Endnotes 1 About the endnotes page 38 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Endnotes 1 About the endnotes Amending and modifying laws are annotated in the legislation history and the amendment history. Current modifications are not included in the republished law but are set out in the endnotes. Not all editorial amendments made under the Legislation Act 2001, part 11.3 are annotated in the amendment history. Full details of any amendments can be obtained from the Parliamentary Counsel’s Office. Uncommenced amending laws are not included in the republished law. The details of these laws are underlined in the legislation history. Uncommenced expiries are underlined in the legislation history and amendment history. If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering. The endnotes also include a table of earlier republications. 2 Abbreviation key A = Act NI = Notifiable instrument AF = Approved form o = order am = amended om = omitted/repealed amdt = amendment ord = ordinance AR = Assembly resolution orig = original ch = chapter par = paragraph/subparagraph CN = Commencement notice pres = present def = definition prev = previous DI = Disallowable instrument (prev...) = previously dict = dictionary pt = part disallowed = disallowed by the Legislative r = rule/subrule Assembly reloc = relocated div = division renum = renumbered exp = expires/expired R[X] = Republication No Gaz = gazette RI = reissue hdg = heading s = section/subsection IA = Interpretation Act 1967 sch = schedule ins = inserted/added sdiv = subdivision LA = Legislation Act 2001 SL = Subordinate law LR = legislation register sub = substituted LRA = Legislation (Republication) Act 1996 underlining = whole or part not commenced mod = modified/modification or to be expired

Endnotes Legislation history 3 R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 39 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 3 Legislation history Land Rent Act 2008 A2008-16 notified LR 30 June 2008 s 1, s 2 commenced 30 June 2008 (LA s 75 (1)) remainder commenced 1 July 2008 (s 2 and CN2008-10) as amended by ACT Civil and Administrative Tribunal Legislation Amendment Act 2008 (No 2) A2008-37 sch 1 pt 1.60 notified LR 4 September 2008 s 1, s 2 commenced 4 September 2008 (LA s 75 (1)) sch 1 pt 1.60 commenced 2 February 2009 (s 2 (1) and see ACT Civil and Administrative Tribunal Act 2008 A2008-35, s 2 (1) and CN2009-2) Statute Law Amendment Act 2009 A2009-20 sch 3 pt 3.46 notified LR 1 September 2009 s 1, s 2 commenced 1 September 2009 (LA s 75 (1)) sch 3 pt 3.46 commenced 22 September 2009 (s 2) Statute Law Amendment Act 2011 (No 3) A2011-52 sch 3 pt 3.32 notified LR 28 November 2011 s 1, s 2 commenced 28 November 2011 (LA s 75 (1)) sch 3 pt 3.32 commenced 12 December 2011 (s 2) Land Rent Amendment Act 2012 A2012-18 notified LR 17 May 2012 s 1, s 2 commenced 17 May 2012 (LA s 75 (1)) remainder commenced 18 May 2012 (s 2) Community Housing Providers National Law (ACT) Act 2013 A2013–18 sch 1 pt 1.2 notified LR 23 May 2013 s 1, s 2 commenced 23 May 2013 (LA s 75 (1)) sch 1 pt 1.2 commenced 1 January 2014 (s 2 and CN2013-10) Land Rent Amendment Act 2013 A2013-38 pt 2 notified LR 26 September 2013 s 1, s 2 commenced 26 September 2013 (LA s 75 (1)) pt 2 commenced 1 October 2013 (s 2)

Endnotes 3 Legislation history page 40 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Statute Law Amendment Act 2014 (No 2) A2014-44 sch 3 pt 3.6 notified LR 5 November 2014 s 1, s 2 commenced 5 November 2014 (LA s 75 (1)) sch 3 pt 3.6 commenced 19 November 2014 (s 2) Building (Loose-fill Asbestos Eradication) Legislation Amendment Act 2015 A2015-42 pt 8 notified LR 5 November 2015 s 1, s 2 commenced 5 November 2015 (LA s 75 (1)) pt 8 commenced 13 November 2015 (s 2 (1) and CN2015-21) Revenue Legislation Amendment Act 2015 A2015-49 pt 4 notified LR 24 November 2015 s 1, s 2 commenced 24 November 2015 (LA s 75 (1)) pt 4 commenced 25 November 2015 (s 2) Revenue Legislation Amendment Act 2017 A2017-1 sch 1 pt 1.3 notified LR 22 February 2017 s 1, s 2 commenced 22 February 2017 (LA s 75 (1)) sch 1 pt 1.3 commenced 18 September 2017 (s 2 (1) and CN2017-5) Revenue Legislation Amendment Act 2018 A2018-2 sch 1 pt 1.4 notified LR 28 February 2018 s 1, s 2 commenced 28 February 2018 (LA s 75 (1)) sch 1 pt 1.4 commenced 1 March 2018 (s 2) Revenue Legislation Amendment Act 2019 A2019-7 sch 1 pt 1.3 notified LR 27 March 2019 s 1, s 2 commenced 27 March 2019 (LA s 75 (1)) sch 1 pt 1.3 commenced 28 March 2019 (s 2 (1)) Revenue Legislation Amendment Act 2019 (No 2) A2019-46 pt 3 notified LR 9 December 2019 s 1, s 2 commenced 9 December 2019 (LA s 75 (1)) pt 3 commenced 10 December 2019 (s 2 (1)) Loose-fill Asbestos Legislation Amendment Act 2020 A2020-20 sch 1 pt 1.7 notified LR 27 May 2020 s 1, s 2 commenced 27 May 2020 (LA s 75 (1)) sch 1 pt 1.7 commenced 1 July 2020 (s 2)

Endnotes Legislation history 3 R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 41 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Statute Law Amendment Act 2021 A2021-12 sch 3 pt 3.30 notified LR 9 June 2021 s 1, s 2 commenced 9 June 2021 (LA s 75 (1)) sch 3 pt 3.30 commenced 23 June 2021 (s 2 (1)) Planning (Consequential Amendments) Act 2023 A2023-36 sch 1 pt 1.37 notified LR 29 September 2023 s 1, s 2 commenced 29 September 2023 (LA s 75 (1)) sch 1 pt 1.37 commenced 27 November 2023 (s 2 (1) and see Planning Act 2023 A2023-18, s 2 (2) and CN2023-10) Statute Law Amendment Act 2025 A2025-29 sch 4 pt 4.105 notified LR 6 November 2025 s 1, s 2 commenced 6 November 2025 (LA s 75 (1)) sch 4 pt 4.105 commenced 26 December 2025 (s 2 (7))

Endnotes 4 Amendment history page 42 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 4 Amendment history Commencement s 2 om LA s 89 (4) Application of Act s 5 (2), (4) exp 31 December 2008 or on a date fixed by regulation (s 5 (4)) ss renum R2 LA am A2012-18 s 4; A2013-38 s 4; A2015-42 s 29 sub A2023-36 amdt 1.189 Application to pay land rent s 7 am A2013-38 ss 5-7; A2015-42 ss 30-33; ss renum R13 LA; A2023-36 amdt 1.190, amdt 1.191 Grant of land rent lease—former owner s 7A ins A2015-42 s 34 am A2020-20 amdt 1.17, amdt 1.18; A2023-36 amdts 1.192-1.194 Pre-1 October 2013 lease—land rent payable s 8 hdg sub A2013-38 s 8 s 8 am A2013-38 s 9, s 10; ss renum R9 LA; A2018-2 amdt 1.13 Post-1 October 2013 lease—land rent payable s 8AA ins A2013-38 s 11 am A2018-2 amdt 1.13 Lessees generally div 3.1 hdg ins A2012-18 s 5 Application—div 3.1 s 8A ins A2012-18 s 5 Meaning of lessee—div 3.1 s 9 hdg sub A2012-18 s 6 s 9 am A2012-18 s 7 Total income of lessee s 9A ins A2013-38 s 12 am A2025-29 amdt 4.105 Discount—application s 10 am A2013-38 s 13, s 14; A2015-49 s 20; A2021-12 amdt 3.75 Discount—eligibility s 11 am A2013-38 s 15, s 16; A2015-42 s 35, s 36; ss renum R13 LA; A2015-49 s 21 Discount—decision on application s 12 am A2009-20 amdt 3.110; A2012-18 s 8, s 9; A2013-38 s 17; A2015-49 s 22

Endnotes Amendment history 4 R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 43 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Discount—hardship s 13 om A2012-18 s 10 Discount—review of eligibility s 14 am A2012-18 s 11; ss renum R7 LA; A2013-38 s 18 Pre-1 October 2013 lease—loss of eligibility for discount because of income s 15 hdg sub A2013-38 s 19 s 15 am A2013-38 s 20; A2018-2 amdt 1.13 Pre-1 October 2013 lease—loss of eligibility for discount for other reasons s 16 hdg sub A2013-38 s 21 s 16 am A2013-38 s 22 Post-1 October 2013 lease—loss of eligibility to pay land rent s 16AA ins A2013-38 s 23 am A2023-36 amdt 1.195 Registered affordable housing providers div 3.2 hdg ins A2012-18 s 12 Definitions—pt 3 s 16A hdg sub A2013-18 amdt 1.8 s 16A ins A2012-18 s 12 def Community Housing Providers National Law (ACT) ins A2013-18 amdt 1.9 def registered affordable housing provider sub A2013-18 amdt 1.9 Discount—registered affordable housing providers s 16B ins A2012-18 s 12 am A2025-29 amdt 4.105 Land rent—transfers pt 4 hdg note sub A2023-36 amdt 1.196 Transfer of post-1 October 2013 lease s 16C ins A2013-38 s 24 am A2015-42 s 37; A2021-12 amdt 3.75; A2025-29 amdt 4.105 Transfer of pre-1 October 2013 lease—land rent s 17 hdg sub A2013-38 s 25 s 17 am A2013-38 s 26, s 27; A2018-2 amdt 1.13; A2023-36 amdt 1.197 Definitions—pt 5 s 18 hdg sub A2019-7 amdt 1.16 s 18 am A2018-2 amdt 1.12 def tax ins A2019-7 amdt 1.17

Endnotes 4 Amendment history page 44 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Unpaid land rent—calculation of interest s 22 am A2014-44 amdt 3.28 Unpaid land rent—recovery s 23 am A2011-52 amdt 3.118 Land rent—charge on the land s 24 am A2019-46 s 18; ss renum R19 LA; A2025-29 amdt 4.105 Recovery of land rent from mortgagee s 24A ins A2019-46 s 19 Land rent—notice of rent in arrears s 25 am A2025-29 amdt 4.105 Land rent—sale of land rent lease for non-payment s 26 am A2013-38 s 28, s 29; A2019-7 amdts 1.18-1.20 Sale of post-1 October 2013 lease for loss of eligibility to pay land rent s 26A ins A2013-38 s 30 am A2019-7 amdt 1.21, amdt 1.22 Sale of land rent lease—application of proceeds s 27 am A2013-38 ss 31-35; A2019-7 amdt 1.23 Sale of land rent lease—application of proceeds without court order s 28 am A2013-38 s 36 Land rent—part of year s 29 am A2013-38 s 37 Land rent for pre-1 October 2013 lease—discount for part of year s 30 hdg sub A2013-38 s 38 s 30 am A2013-38 s 39 Remission of land rent s 30A ins A2015-49 s 23 am A2025-29 amdt 4.105 Certificate of land rent and other charges s 31 am A2017-1 amdt 1.100; A2019-7 amdts 1.24-1.26; A2021-12 amdt 3.75; A2025-29 amdt 4.105 Determination of fees s 32 am A2009-20 amdt 3.111; A2025-29 amdt 4.105 Objections s 33 sub A2012-18 s 13 am A2013-38 s 40; A2019-46 s 20 Review of decisions by ACAT s 34 sub A2008-37 amdt 1.264; A2019-46 s 21

Endnotes Amendment history 4 R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 45 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Regulation-making power s 35 (3)-(5) exp 1 July 2010 (s 35 (5) (LA s 88 declaration applies)) am A2015-42 s 38; A2025-29 amdt 4.105 Legislation amended—sch 1 s 36 om LA s 89 (3) Transitional—Land Rent Amendment Act 2013 pt 10 hdg ins A2012-18 s 14 exp 18 May 2013 (s 51) ins A2013-38 s 41 exp 1 October 2015 (s 52) Pre-1 October 2013 lease—application to pay land rent s 50 ins A2012-18 s 14 exp 18 May 2013 (s 51) ins A2013-38 s 41 exp 1 October 2015 (s 52) Transitional regulations s 51 ins A2012-18 s 14 exp 18 May 2013 (s 51) ins A2013-38 s 41 exp 1 October 2015 (s 52) Expiry—pt 10 s 52 ins A2013-38 s 41 exp 1 October 2015 (s 52) Transitional—Community Housing Providers National Law (ACT) Act 2013 pt 11 hdg ins A2013-18 amdt 1.10 exp 1 July 2016 (s 61) Registered affordable housing provider—extended meaning s 60 ins A2013-18 amdt 1.10 exp 1 July 2016 (s 61) Expiry—pt 11 s 61 ins A2013-18 amdt 1.10 exp 1 July 2016 (s 61) Consequential amendments sch 1 om LA s 89 (3) Dictionary dict am A2008-37 amdt 1.265; A2013-38 s 42; A2023-36 amdt 1.198, amdt 1.199 def Community Housing Providers National Law (ACT) ins A2013-18 amdt 1.11 def eligible transferee ins A2013-38 s 43 def land rent sub A2013-38 s 44 def land rent lease sub A2015-42 s 39

Endnotes 4 Amendment history page 46 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au def lessee ins A2009-20 amdt 3.112 am A2014-44 amdt 3.29 def own ins A2013-38 s 45 def registered affordable housing provider ins A2012-18 s 15 def single dwelling house ins A2015-42 s 40 om A2023-36 amdt 1.200 def single dwelling house lease ins A2015-42 s 40 sub A2023-36 amdt 1.201 def tax ins A2019-7 amdt 1.27

Endnotes Earlier republications 5 R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 47 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 5 Earlier republications Some earlier republications were not numbered. The number in column 1 refers to the publication order. Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register. A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1. Electronic and printed versions of an authorised republication are identical. Republication No and date Effective Last amendment made by Republication for R1 1 July 2008 1 July 2008– 31 Dec 2008 not amended new Act R2 1 Jan 2009 1 Jan 2009– 1 Feb 2009 A2008-37 commenced expiry R3 2 Feb 2009 2 Feb 2009– 21 Sept 2009 A2008-37 amendments by A2008-37 R4 22 Sept 2009 22 Sept 2009– 1 July 2010 A2009-20 amendments by A2009-20 R5 2 July 2010 2 July 2010– 11 Dec 2011 A2009-20 commenced expiry R6 12 Dec 2011 12 Dec 2011– 17 May 2012 A2011-52 amendments by A2011-52 R7 18 May 2012 18 May 2012– 18 May 2013 A2012-18 amendments by A2012-18 R8 19 May 2013 19 May 2013– 30 Sept 2013 A2012-18 expiry of transitional provisions (pt 10) R9 1 Oct 2013 1 Oct 2013– 31 Dec 2013 A2013-38 amendments by A2013-38 R10 1 Jan 2014 1 Jan 2014– 18 Nov 2014 A2013-38 amendments by A2013-18 R11 19 Nov 2014 19 Nov 2014– 1 Oct 2015 A2014-44 amendments by A2014-44

Endnotes 5 Earlier republications page 48 Land Rent Act 2008 Effective: 26/12/25 R23 26/12/25 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au Republication No and date Effective Last amendment made by Republication for R12 2 Oct 2015 2 Oct 2015– 12 Nov 2015 A2014-44 expiry of transitional provisions (pt 10) R13 13 Nov 2015 13 Nov 2015– 24 Nov 2015 A2015-42 amendments by A2015-42 R14 25 Nov 2015 25 Nov 2015– 1 July 2016 A2015-49 amendments by A2015-49 R15 2 July 2016 2 July 2016– 17 Sept 2017 A2015-49 expiry of transitional provisions (pt 11) R16 18 Sept 2017 18 Sept 2017– 28 Feb 2018 A2017-1 amendments by A2017-1 R17 1 Mar 2018 1 Mar 2018– 27 Mar 2019 A2018-2 amendments by A2018-2 R18 28 Mar 2019 28 Mar 2019– 9 Dec 2019 A2019-7 amendments by A2019-7 R19 10 Dec 2019 10 Dec 2019– 30 June 2020 A2019-46 amendments by A2019-46 R20 1 July 2020 1 July 2020– 22 June 2021 A2020-20 amendments by A2020-20 R21 23 June 2021 23 June 2021– 26 Nov 2023 A2021-12 amendments by A2021-12 R22 27 Nov 2023 27 Nov 2023–25 Dec 2025 A2023-36 amendments by A2023-36

Endnotes Expired transitional or validating provisions 6 R23 26/12/25 Land Rent Act 2008 Effective: 26/12/25 page 49 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au 6 Expired transitional or validating provisions This Act may be affected by transitional or validating provisions that have expired. The expiry does not affect any continuing operation of the provisions (see Legislation Act 2001, s 88 (1)). Expired provisions are removed from the republished law when the expiry takes effect and are listed in the amendment history using the abbreviation ‘exp’ followed by the date of the expiry. To find the expired provisions see the version of this Act before the expiry took effect. The ACT legislation register has point-in-time versions of this Act. © Australian Capital Territory 2025

The Act's central constructs and how they interlock are:

Land rent and land rent lease. “Land rent” is defined to include the rent itself plus costs, expenses reasonably incurred by the Territory in attempting recovery and interest payable in relation to the land rent (dictionary). A “land rent lease” is a single dwelling house lease granted subject to the condition that land rent is payable (s 7(3), s 7A(3); dictionary). The Act applies only to single dwelling house leases (s 5; dictionary cross-reference to Planning Act 2023, s 256).
Tax-law status and administration. The Act expressly treats land rent as a tax law for administration under the Taxation Administration Act 1999 (s 6(1)). That treatment draws most tax-administration powers, including assessments and objections, into play. The Act however disapplies specific penalty/interest provisions of the Taxation Administration Act for unpaid overdue land rent (s 6(2)), creating a bespoke enforcement and interest framework in the Land Rent Act (see ss 21-22).
Unimproved value and percentage-based charges. Land rent is calculated as a percentage of the unimproved value (UV) of the parcel under the lease. The Act uses two broad percentage concepts set and varied under the Taxation Administration Act: the discount percentage and the standard percentage (dictionary; s 8, s 8AA). It also uses a relevant percentage, determined under the Taxation Administration Act, to limit year-to-year increases. For leases pre-1 October 2013 and post-1 October 2013 the Act prescribes initial-year and subsequent-year calculations with the annual payable being the lesser of (a) the applicable percentage of UV and (b) an amount worked out from the prior year’s payable amount adjusted by the relevant percentage (see ss 8(2)-(3), 8AA(2)-(3)). The precise cap is implemented mechanically in those provisions.
Discount eligibility and means-testing. A statutory discount regime sits at Part 3. An applicant to pay discounted land rent must apply to the commissioner and supply evidence of total income and details of any real property owned (s 10). Eligibility criteria include that the lessee does not own other real property and that the lessee(s) total income does not exceed the income threshold amount for the year of application and the prior year; if a certificate of occupancy has been issued, at least one lessee must live on the parcel (s 11). The Act gives the Minister power to determine how total income is worked out (s 9A) and for the commissioner to grant or refuse discounts based on reasonable grounds (s 12).
Occupancy and ownership change triggers. Lessees must report ownership of other property or cessation of occupancy within prescribed timeframes (s 14). Loss of eligibility is treated differently depending on whether the lease is pre- or post-1 October 2013. For pre-2013 leases loss of eligibility may change the payable amount immediately or from the first day of the quarter following the change, with transitional calculation rules (ss 15-16). For post-2013 leases, loss of eligibility (including two consecutive years of income above threshold, ownership of other real property, or cessation of occupancy) triggers a statutory notice and requires lessee action within two years to vary the lease to a nominal rent or transfer to an eligible transferee or face potentially compulsory sale procedures (s 16AA(1)-(3)).
Transfer and transferee restrictions. Post-1 October 2013 leases may only be transferred to eligible transferees, except in cases where the commissioner decides otherwise after taking into account Ministerial guidance (s 16C). Pre-2013 transfers generally result in land rent payable at the standard percentage (s 17), subject to part-year adjustments and discount rules where applicable (ss 29-30).
Recovery, charge and sale mechanisms. Unpaid land rent is a recoverable debt (s 23(1)), can attract interest (ss 21-22), and creates a statutory charge on the lessee’s interest that has priority over mortgages and other encumbrances (s 24(1)-(2)). The commissioner has procedural obligations and thresholds before notifying mortgagees or registering charges (s 24(3)-(4)). If arrears persist the Act authorises notification (s 25), court applications for sale of the lease and improvements (ss 26, 26A) and prescribes the order in which proceeds are to be applied (s 27).
Certificates and purchaser protection. The commissioner must issue a certificate of land rent and other charges on application, and that certificate is conclusive proof of the matters certified for an honest buyer for value (s 31(1)-(3)). That mechanism materially affects conveyancing risk allocation.
Administrative instruments and review. The Act relies on disallowable instruments and Ministerial determinations for key inputs (discount and standard percentages, income threshold, relevant percentage via Taxation Administration Act references; Minister may determine fees, remission guidelines and factors for transfer approvals; ss 9A, 16B, 30A, 32, 35). Prescribed decisions are subject to objection under the Taxation Administration Act and to ACAT review in specified circumstances (ss 33-34).

These concepts integrate through statutory cross-references and procedures. For valuation inputs and dispute pathways the Act routinely delegates to other revenue and planning statutes. The legislative architecture therefore mixes tax-administration constructs, planning/lease variation mechanisms and secured-lending consequences into a unitary scheme for “land rent” tenure.

The Act identifies, and imposes duties on or creates rights for, a defined set of actors. Who pays and who decides are central:

Lessees (primary payers). The lessee of a land rent lease is the taxpayer in relation to land rent and is the person primarily liable to pay land rent to the commissioner (s 6(1)(b); s 19). Lessees who seek discounted land rent must apply, supply income and property evidence, and comply with occupancy and reporting obligations (ss 10-12, 14).
Eligible applicants and eligible former owners. The territory planning authority may invite applications for ballots/direct sales where applicants may apply to pay land rent; an eligible applicant is a person who recently received a discount (s 7(1)-(4)). Section 7A creates a pathway for eligible former owners (for example owners who surrendered land under buyback schemes) to apply to pay land rent in the event of direct sales to them; the section cross-references registers and buyback definitions found in other statutes (s 7A(1)-(4)).
Eligible transferees and transfer restrictions. For post-1 October 2013 leases transfers are usually restricted to eligible transferees (s 16C). The Act defines eligible transferee as a person who was granted a discount under s 12 in relation to the lease no earlier than 6 months before the transfer (dictionary). The commissioner and the Minister share decision-making over exceptional transfers (s 16C(2)-(4)).
Registered affordable housing providers. Entities that are registered community housing providers under the Community Housing Providers National Law (ACT) and that meet any regulation-prescribed criteria may be determined by the commissioner to be entitled to discounted land rent (s 16A, s 16B). This creates a sector-specific pathway for housing-provider entities.
Commissioner for revenue (decision-maker and enforcer). The commissioner administers assessments, accepts or refuses discount applications, issues notices, registers charges, issues certificates and enforces recovery provisions (ss 10, 12, 23-25, 31). The commissioner also has discretion to remit or write off interest or liabilities in specified circumstances (s 23(4)-(6)).
Minister (policy and instrument-maker). The Minister can determine how lessee total income is calculated (s 9A), issue determinations that commissioners must consider in transfer approvals (s 16C(3)), make regulations and fees (ss 32, 35), and make remission guidelines (s 30A). Many of these are disallowable instruments.
Mortgagees and credit providers. The Act provides a process under which the commissioner may notify mortgagees or credit providers of arrears and, in limited circumstances, require mortgagees to pay the land rent debt after specified notice and delay periods (s 24(3)-(4), s 24A). A mortgagee that pays may recover the amount from the debtor and enjoys the debt as secured by the mortgage in addition to other secured amounts (s 24A(7)).
Purchasers and honest buyers. A purchaser obtains protective certainty if they obtain a certificate of land rent and other charges; such a certificate is conclusive proof for an honest buyer of the matters certified (s 31(1)-(3)). This affects conveyancing practice and due diligence.
Courts and ACAT. The Act routes some remedies through courts (sale orders under ss 26, 26A; application of proceeds s 27) and prescribes objection and review pathways through the Taxation Administration Act and ACAT for certain decisions (ss 33-34). Thus tribunals and courts are institutional participants.

The Act affects behaviour in concrete ways. Lessees must decide whether to apply for discounted land rent (s 10), whether to stay owner-occupiers to retain eligibility (s 11), whether to notify and declare income changes timely (s 14), and whether to transfer or vary leases in response to loss-of-eligibility notices (s 16AA(3)). Mortgagees must monitor registrations under the Land Titles Act if they wish to rely on the charge priority (s 24(4)(a)). Purchasers are incentivised to obtain certificates under s 31 to avoid post-acquisition liabilities.

The Act burdens the commissioner with administrative duties (assessment notices, registration, issuing certificates and notices) and gives the Minister capacity to set economic thresholds and parameters, mainly via disallowable instruments and references to the Taxation Administration Act. In short, cost-bearing primarily rests with lessees; decision-making authority is allocated to the commissioner and the Minister; third parties such as mortgagees and purchasers acquire discrete rights and procedural protections.

Duties imposed by the Act and rights created or preserved are concentrated and procedural. The following are the main, enforceable obligations and legal entitlements, with section references.

Primary duties of lessees

Payment duty. Lessees must pay land rent as assessed by the commissioner on the payment dates stated in assessment notices (s 19; s 20(1)-(2) , assessment notice must state payment dates and the rent is payable on those dates).
Application and evidentiary duties for discount. Applicants seeking discounted land rent must apply to the commissioner and include evidence of total income for the previous year and, where applicable, for the current year, and provide details of any real property owned by each lessee (s 10(1)-(2)). Applications can be made before grant of the lease or, for pre-1 October 2013 leases, at any time during the lease term (s 10(3)).
Reporting and declaration obligations. A lessee eligible to pay discounted land rent must notify the commissioner within 30 days if they or another lessee become the owner of other real property or, if a certificate of occupancy exists, all lessees stop living on the parcel (s 14(2)-(3)). Lessees must annually declare total income and property ownership status and occupancy before 30 September following the year (s 14(4)). Failure to provide the declaration in time leads to a deemed exceedance of the income threshold and loss of eligibility (s 14(6)).
Responding to loss-of-eligibility notices. For post-1 October 2013 leases when the commissioner issues a notice that the lessee is not eligible to pay land rent (s 16AA(2)), lessees must within two years either vary the lease to a nominal rent or transfer the lease to an eligible transferee (s 16AA(3)).

Commissioner duties and powers

Decision on discounts. On receiving an application the commissioner must grant the discount if satisfied on reasonable grounds that the applicant is eligible, otherwise refuse and give written reasons (s 12(1)-(2)). The commissioner can backdate the effective date of a granted discount subject to the statutory rules (s 12(3)).
Assessment, notice and recovery. The commissioner issues assessment notices specifying payment dates (s 20). If rent is unpaid, the commissioner may charge interest at the rate determined under the Taxation Administration Act and pursue recovery as a debt (ss 21-23). The commissioner may enter arrangements for instalments, remit or refund interest, and write off liabilities where recovery is impracticable or unwarranted (s 23(4)-(6)).
Charge and priority. Land rent is a statutory charge on the lessee’s interest that takes priority over competing encumbrances; the commissioner may register the charge and notify mortgagees and credit providers in specified circumstances (s 24(1)-(4)). Notification is permissible only after registration under the Land Titles Act, arrears, a minimum debt threshold, and reasonable steps to make payment arrangements (s 24(4)(a)-(d)).
Mortgagee recovery powers. Where a mortgagee has been notified and arrears persist for at least one year, the commissioner must notify the debtor of the commissioner’s intention to recover from the mortgagee and may, after a 90-day period, require the mortgagee to pay the land rent debt (s 24A(1)-(3)). The commissioner must be satisfied recovery from the mortgagee is reasonable and consider hardship risks (s 24A(4)). If the mortgagee pays, the mortgagee may recover from the debtor and the amount paid is secured by the mortgage (s 24A(7)).

Ministerial powers and administrative instruments

Determinations and regulations. The Minister may determine how total income is worked out (s 9A), determine matters the commissioner must take into account in transfer decisions and which persons may be transferred to (s 16C(3)), determine fees (s 32), and make regulations under s 35. Many of these are disallowable instruments and thus subject to parliamentary disallowance processes (s 9A(2); s 16B(2); s 32(2)).
Remission discretion. The Minister may remit land rent, or part of it, if satisfied it is fair and reasonable and may make guidelines for exercise of the function (s 30A(1)-(2)). A guideline is a disallowable instrument (s 30A(3)).

Rights and protections for others

Mortgagees and credit providers: limited notice rights and post-notice obligations exist; mortgagees have the right to be notified of arrears once conditions are met and, if compelled to pay by the commissioner, may seek recovery from the debtor and have the paid amount secured by the mortgage (ss 24(3)-(4), 24A(6)-(7)).
Purchasers: purchasers who obtain a certificate of land rent and other charges from the commissioner receive a conclusive certificate for an honest buyer for value (s 31(1)-(3)). This shifts risk allocation in property transactions.
Objection and review: specified decisions (discount decision s 12, notice under s 16AA(2), refusal to remit interest s 23(5)) are prescribed decisions for objection under the Taxation Administration Act (s 33). Determinations on objections by the commissioner to such decisions are reviewable by ACAT (s 34).

Procedural safeguards and limits

Court orders required for sale: the commissioner must apply to a court of competent jurisdiction to obtain an order for sale of a land rent lease or improvements (s 26(2); s 26A(2)). The court has discretion to order sale, payment into court and transfer of title to the purchaser free of mortgages and encumbrances (s 26(4)(a)-(c); s 26A(4)(a)-(c)).
Application of proceeds: the Act prescribes an order of priority for proceeds of sale, including payment of market value to the Territory and payment of arrears and associated taxes before residual payments to lessees (s 27).

These duties and rights create a system in which lessees carry most financial burdens, the commissioner holds enforcement and administrative authority, the Minister sets many economic and operational parameters via determinations and regulations, and mortgagees and purchasers have discrete protections and obligations. The Act layers tax-administration enforcement tools on top of lease tenure and conveyancing processes.

The Act does not create a suite of criminal offences with detailed fine levels within its own body. Enforcement relies primarily on civil recovery mechanisms, administrative penalties via interest, and statutory priority of charges. Key enforcement and penalty-related mechanisms in the Act are as follows.

Interest and administrative remedies

Interest on unpaid land rent. If a lessee fails to pay land rent by the payment date, the lessee is liable for interest at the determined rate under the Taxation Administration Act from the day the amount became payable until payment (s 21(1); s 21(2) defines determined rate by reference). Interest is calculated monthly with the first day of each month used as the calculation date; part-month arrears attract an entire month’s interest (s 22(1)-(2)). The Act gives the commissioner discretion to remit or refund interest and to write off liabilities where recovery is impracticable or unwarranted (s 23(4)-(6)).
Debt recovery and charge. Unpaid land rent and associated interest are a debt owing to the Territory (s 23(1)-(2)). The liability is a statutory charge on the lessee’s interest in the leased parcel and the charge takes priority over mortgages and other encumbrances (s 24(1)-(2)). The Act prescribes notification steps before the commissioner may notify mortgagees or credit providers and conditions for registration (s 24(3)-(4)).
Registration and notice thresholds. The commissioner may notify mortgagees or credit providers only once the charge is registered under the Land Titles Act, the land rent debt is in arrears, the debt exceeds $2 000 or another Minister-determined amount, and reasonable steps have been taken to make arrangements with the debtor alongside an advance written notice to the debtor (s 24(4)(a)-(d)). The amount threshold for notification may be set by Ministerial determination; that determination is a disallowable instrument (s 24(4)(c)(ii), (5)).

Mortgagee-focused enforcement

Recovery from mortgagee. If a mortgagee has been notified and the land rent debt has been in arrears for at least one year, the commissioner must notify the debtor and may, after 90 days, issue a payment notice to the mortgagee requiring payment of the debt (s 24A(1)-(3)). Before requiring payment the commissioner must be satisfied recovery from the mortgagee is reasonable, including whether recovery would cause substantial hardship (s 24A(4)). If the mortgagee pays, the mortgagee may recover from the debtor and the amount is treated as secured by the mortgage (s 24A(7)).
Timing and formalities. The mortgagee must be given a copy of the payment notice (s 24A(5)) and the payment is due on the later of receipt of the payment notice or the date stated in it (s 24A(6)). These formal steps are prerequisites to compelling mortgagee payment.

Compulsory sale and court involvement

Notices and declarations. If land rent is in arrears for at least one year, the commissioner may give written notice to the lessee that rent is in arrears (s 25(1)) and thereafter may declare the land rent to be in arrears (s 25(2)), which is a notifiable instrument (s 25(3)).
Court-ordered sale. For leases held from the Commonwealth, subject to compliance with s 25, and where arrears persist, the commissioner may apply to a court for an order for sale of the land rent lease and any improvements (s 26(1)-(2)). The court may order sale by public auction and direct application of proceeds to arrears, costs and, where requested, to tax arrears across related parcels (s 26(4)(a)-(b)). The court may transfer title to the purchaser free from mortgages and encumbrances (s 26(4)(c)).
Sale for loss of eligibility. For post-1 October 2013 leases where the lessee has failed, within two years of a notice under s 16AA, to vary the lease or transfer it to an eligible transferee, the commissioner may apply for sale on similar terms (s 26A(1)-(4)). The court’s discretion mirrors s 26.

Application and priority of proceeds

The Act prescribes the order in which sale proceeds are to be applied, beginning with payment of the market value of the lease to the Territory, then the amounts in s 26(4)(a)(i)-(iii) (arrears, costs, taxes), amounts owing to mortgagees of improvements, and then the amounts owing with respect to related parcels where applicable; residual balances typically fall to the lessee subject to court discretion (s 27(2)-(5)). The court can order other payments if it considers it just (s 27(3)-(5)).

Protections that limit enforcement risk

Certificate conclusive for honest buyers. A certificate of land rent and other charges provided by the commissioner is conclusive proof for an honest buyer of the matters certified (s 31(1)-(3)). Purchasers who obtain the certificate reduce their exposure to post-settlement land rent claims.
Remission and write-off powers. The commissioner may refund or remit interest and write off liabilities where recovery is impracticable or unwarranted (s 23(4)-(6)), and the Minister may remit land rent if it is fair and reasonable (s 30A(1)). Those discretions can limit enforcement outcomes in particular cases.
Procedural protections on mortgagee recovery. The commissioner’s ability to recover from mortgagees is qualified by a reasonableness test that requires consideration of hardship (s 24A(4)). That is a statutory safeguard designed to limit the practical consequences of recovery.

Administrative review and dispute mechanisms

Objection and ACAT review. The Act prescribes that certain decisions are subject to objection under the Taxation Administration Act and enables ACAT review of determinations rejecting such objections (ss 33-34). Disputes over unimproved value remain subject to the Rates Act objection process (s 33 note).

Miscellaneous enforcement context

The Act does not replicate penalty tax provisions in the Taxation Administration Act for overdue land rent (s 6(2)). At the republication date the value of a penalty unit for an offence against this law is recorded in the republished material and endnotes (penalty unit values are noted at republication).

In short, the Act emphasises civil recovery and security interests rather than criminal sanctions. Enforcement is structured through interest, statutory charge and priority, notification and formal court sale procedures, together with a limited mortgagee-recovery power and administrative remission/write-off discretions. The Act couples these enforcement mechanisms with protective devices for mortgagees and purchasers and administrative review mechanisms for affected parties.

The Land Rent Act 2008 is tightly integrated with a number of other statutes and legal regimes. The Act relies on those statutes for valuation inputs, planning and lease variation processes, conveyancing registration mechanics, community housing status, tax-administration machinery and dispute resolution. The principal interactions, as set out in the Act, are:

Taxation Administration Act 1999. The Act expressly treats land rent as a tax law under the Taxation Administration Act (s 6(1)), making the commissioner the assessing and collection authority and importing the Taxation Administration Act’s assessment, objection and administrative enforcement procedures for many purposes. The Land Rent Act, however, excludes certain Taxation Administration Act provisions in relation to unpaid overdue land rent, specifically s 25 (Interest in relation to tax defaults), division 5.2 (Penalty tax) and s 110 (Interest payable on amounts to be paid by taxpayer) (s 6(2)). The Land Rent Act therefore imports much of the tax-administration framework while preserving its own interest and penalty structure (ss 21-22).
Rates Act 2004. The unimproved value used in land rent calculations is determined under the Rates Act 2004: section 9 for first-year determinations and section 10 for annual redeterminations (ss 8(4), 8(3)(b), 8AA(4)). Disputes about unimproved value are handled under the Rates Act objection mechanisms (s 33 note, referring to Rates Act s 71).
Planning Act 2023. The Act applies to single dwelling house leases granted by the territory planning authority and references the Planning Act for grant of leases (s 5 note; s 7 note). It also notes that a lessee may apply under the Planning Act 2023, s 320, to vary the lease to reduce rent payable to a nominal rent (s 16C note; multiple notes referencing Planning Act 2023, s 320).
Land Titles Act 1925. The commissioner’s ability to notify mortgagees or credit providers and to have the charge operate effectively against third parties depends on the registration of the charge under the Land Titles Act (s 24(4)(a)). The Act integrates with the land title registration system to give statutory charges practical effect.
Building Act 2004. The Act refers to the concept of a certificate of occupancy in the Building Act in determining discount eligibility and reporting obligations: if a certificate of occupancy is issued, at least one lessee must live on the parcel for eligibility (s 11) and cessation of occupancy triggers reporting (s 14).
Community Housing Providers National Law (ACT). Registered affordable housing provider status in Part 3 is defined by reference to the Community Housing Providers National Law (ACT) (s 16A), which determines who may be treated as registered affordable housing providers for the purposes of s 16B.
Duties Act 1999, Land Tax Act 2004, Rates Act 2004. These statutes are listed in the dictionary definition of “tax” for Part 5 purposes (s 18): they provide additional tax liabilities that may be aggregated when the commissioner seeks sale orders and when applying proceeds across related parcels (s 26(3); s 27(2)(b)). The Act therefore coordinates recovery of land rent with other tax arrears that might attach to the same parcel or related parcels.
Dangerous Substances Act 2004 and Civil Law (Sale of Residential Property) Act 2003. Section 7A(4) defines terms such as affected residential premises register, buyback scheme and eligible impacted property by reference to the Dangerous Substances Act and Civil Law (Sale of Residential Property) Act. This links land rent opportunities for former owners to other statutory buyback or remediation programmes.
Legislation Act 2001. The Act relies on the Legislation Act framework for the legal status of notes, the use of disallowable instruments and general drafting conventions. Many instrument types mentioned (disallowable instrument, notifiable instrument) are defined and processed under the Legislation Act (see ss 9A(2), 16B(2), 30A(3), 32(2); s 25(3) for notifiable instrument).
Civil and court processes. The Act prescribes court involvement for orders for sale of leases and improvements and for allocation of proceeds (ss 26-27). It also allows recovery of debts in courts of competent jurisdiction or ACAT (s 23(1) note referencing Legislation Act s 177).

Practical implications of these interactions:

Valuation disputes follow Rates Act procedures; purchasers and advisers must coordinate land rent inquiries with Rates Act valuations (s 8(4); s 33 note).
Lease variation and planning pathways are governed by the Planning Act 2023; lessees seeking a nominal-rent variation must apply under that Act (s 16C note).
The charge’s priority depends on statutory registration under the Land Titles Act; mortgagees and purchasers must monitor registration and certificate processes (s 24(4)(a); s 31).
The commissioner’s enforcement powers are exercised within the broader tax-administration architecture of the Taxation Administration Act while remaining subject to the Act’s bespoke interest, recovery, and mortgagee-recovery rules (s 6; ss 21-24A).

Overall, the Act is designed as a specialised overlay across planning, valuation, tax-administration, registration and conveyancing regimes. Those cross-references define implementation paths and dispute resolution channels and materially affect how stakeholders plan transactions, due diligence and enforcement responses.

The republication and the endnotes in the text record a sequence of legislative amendments that have materially shaped the Act since its original enactment. The following summarises the material amendment milestones contained in the Act’s endnotes (see endnotes 3 and 4 in the republished text).

Original enactment and commencement (2008). The Land Rent Act 2008 (A2008-16) was notified 30 June 2008 with most of the Act commencing 1 July 2008 (s 2 and CN2008-10). The original Act introduced the land rent lease framework.
Early structural and administrative amendments (2008-2011). Amendments and consequential changes followed in 2008 and 2009 (ACT Civil and Administrative Tribunal Legislation Amendment Act 2008; Statute Law Amendment Act 2009) and further amendments in 2011 (Statute Law Amendment Act 2011 (No 3)), largely adjusting administrative and tribunal-related references (see endnote 3 entries for 2008-2011).
Discount, registered provider and transfer regimes (2012-2013). Significant reforms were made by the Land Rent Amendment Act 2012 (A2012-18), which added Part 3’s discount regime and Division 3.2 (registered affordable housing providers) (see amendment history entries: A2012-18; s 5, s 12 of the Act as amended). The Community Housing Providers National Law (ACT) Act 2013 (A2013-18) inserted definitions related to community housing providers, linking the land rent discount to registered community housing providers (s 16A). The Land Rent Amendment Act 2013 (A2013-38) brought in the split between pre- and post-1 October 2013 leases (s 8 and s 8AA), and introduced the post-1 October 2013 transfer restrictions (s 16C) and loss-of-eligibility rules (s 16AA). Those changes took effect on 1 October 2013 for the relevant parts.
Subsequent technical and consequential amendments (2014-2017). Statute Law Amendment Acts and revenue-legislation amendments in 2014, 2015 and 2017 adjusted technical provisions, cross-references and definitions; the Building (Loose-fill Asbestos Eradication) Legislation Amendment Act 2015 added s 7A enabling land rent leases for eligible former owners (A2015-42; s 34 insertion), with consequential adjustments to the definition of single dwelling house lease (A2015-42 s 40).
Mortgagee recovery and priority adjustments (2019). Revenue Legislation Amendment Act 2019 and a 2019 (No 2) amendment made changes to Part 5, including the insertion of s 24A (recovery of land rent from mortgagee) in A2019-46. The 2019 amendments also adjusted definitions of “tax” for Part 5 and registration/priority provisions (s 24).
Loose-fill asbestos and buyback-related adjustments (2020-2021). The Loose-fill Asbestos Legislation Amendment Act 2020 and Statute Law Amendment Act 2021 adjusted transitional provisions and definitions tied to buyback schemes and affected residential premises (see A2020-20 and A2021-12 entries).
Planning Act consequentials and more recent changes (2023). The Planning (Consequential Amendments) Act 2023 made consequential amendments to align the Land Rent Act with the Planning Act 2023, notably references to territorial planning authority powers and variation application pathways (A2023-36; sch 1 pt 1.37).
Latest republication and amendment (2025). Statute Law Amendment Act 2025 (A2025-29) made further amendments; the republished law is as in force on 26 December 2025 and includes the A2025-29 amendments which commenced 26 December 2025 (endnotes 3 and 4 entries). The republication also records the value of a penalty unit at the republication date (noted in the header material).

Amendment themes and mechanics

Timing-based split. A major structural amendment was the creation of separate regimes for leases tied to contracts entered into before versus on or after 1 October 2013 (ss 8 and 8AA), altering eligibility loss consequences and transfer mechanics.
Sector-specific pathways. Amendments introduced routes for registered community housing providers to be treated differently (ss 16A-16B) and created specific paths for eligible former owners connected to buyback/remediation schemes (s 7A).
Enforcement architecture evolution. Subsequent amendments added mortgagee recovery powers (s 24A) and refined registration, notice and sale procedures to align with registration systems and tax-administration processes.
Delegation to disallowable instruments. The Act increasingly relies on Ministerial and commissioner determinations (disallowable instruments) for operational parameters: discount percentage, standard percentage, relevant percentage, income threshold, fee-setting, remission guidelines and transfer-approval criteria (s 9A; s 16C(3); s 30A; s 32).

For precise dates, sections altered and the detailed amendment enactments, the republished law’s endnotes provide a complete legislative and amendment history (see endnotes 3 and 4 in this republication). Practitioners should consult the endnotes for granular commencement dates of particular provisions and transitional expiry dates that affected the operation of the Act.

The Act’s republication and endnotes do not record any reported litigation or court decisions in the text itself. The statute contains its own internal dispute and review pathways, and those pathways indicate the likely litigation contours that would arise; they are set out in the Act and provide the procedural architecture that litigants and tribunals would use.

Statutorily prescribed dispute and review channels

Taxation Administration Act processes. Because the Land Rent Act is a tax law under the Taxation Administration Act (s 6(1)), assessments and prescribed decisions are subject to the objection processes in the Taxation Administration Act (s 33). That Act provides administrative objection mechanisms that filter matters to the commissioner and then to merits review in some cases. The Land Rent Act prescribes which decisions are subject to objection and specifies ACAT reviewability (s 33-34).
ACAT review. The Act prescribes that a determination by the commissioner of an objection to a decision mentioned in s 33 is subject to ACAT review under the Taxation Administration Act framework (s 34(1)-(2)). Accordingly, where an applicant objects to a commissioner’s decision to refuse a discount (s 12), or disputes a notice under s 16AA or a refusal to remit interest (s 23(5)), the administrative tribunal is the statutory review forum.
Court enforcement proceedings. Recovery of unpaid land rent is a civil debt that can be recovered as a debt in a court of competent jurisdiction or the ACAT (s 23(1) note referencing the Legislation Act, s 177). Sale of a land rent lease or improvements requires a court order (ss 26(2), 26(4), 26A(2), 26A(4)). Thus litigated disputes about sale orders, allocation of sale proceeds, priority of competing security holders, and the validity of commissioner notices will be resolved in courts.
Valuation disputes. Challenges to the unimproved value used in calculating land rent are dealt with under the Rates Act objection regime (s 33 note referencing Rates Act s 71), meaning valuation litigation or review follows the Rates Act process rather than the Land Rent Act.
Contractual and property disputes. The Act’s interaction with the Planning Act 2023 for lease variations (s 16C note referencing Planning Act s 320), and with the Land Titles Act for registration of charges (s 24(4)(a)), means litigation may arise in property, planning or land-title contexts where statutory compliance, registration and notice issues are contested.

Potential litigation triggers implied by the Act

Discount eligibility and income assessment. Disputes over whether a lessee’s total income exceeds the legislated income threshold and the Minister’s determination of how total income is calculated (s 9A) could generate objections and tribunal review.
Ownership of other real property. Whether a lessee “owns other real property” affects discount eligibility and may generate contested factual and legal questions, including constructive or beneficial ownership disputes (s 11; dictionary “own” includes legal or beneficial interest).
Notice and procedural compliance by the commissioner. Disputes could arise over whether the commissioner complied with the procedural prerequisites for notifying mortgagees, registering charges, or issuing sale-decision notices under ss 24-26A.
Mortgagee recovery reasonableness. Section 24A(4) requires the commissioner to be satisfied recovery from the mortgagee is reasonable, including hardship considerations. Litigation might arise over whether the commissioner’s pre-payment reasonableness assessment was adequate.
Application and effect of certificates. Section 31(3) makes a certificate conclusive for an honest buyer. Disputes may arise about whether a purchaser was an “honest buyer for value,” the scope or accuracy of certificates issued, and whether late-arriving charge information affects purchaser rights.

Records in the statute do not identify case law. Practitioners should expect disputes to be resolved along the channels set out in the Act: administrative objections and ACAT review for prescribed decisions, valuation challenges under the Rates Act, and court proceedings for enforcement, sale orders and disputes about priorities and allocation of proceeds. Where specific judicial engagement with the Act occurs it will be necessary to consult court databases and reported decisions outside the statute text.

The Act contains several technical, timing and interactional traps that are likely to be material in practice. The following are concrete “pitfalls” that arise from the statutory text and that practitioners and affected parties should observe carefully, with section references.

Annual declaration deadline and deemed ineligibility (s 14(4)-(6))

Lessees eligible for a discount must provide an annual declaration before 30 September in the following year of specified income and ownership/occupancy matters (s 14(4)). Failure to do so by the deadline, or by any extended date if the commissioner grants an extension, results in the total income being taken to exceed the income threshold and the lessee becoming ineligible for the discount (s 14(6)). That automatic deeming rule can convert a discounted liability into a materially higher standard percentage liability without further process.

Short notice windows for reporting changes (s 14(2)-(3))

Lessees must notify the commissioner within 30 days if they become the owner of other real property or if, where a certificate of occupancy exists, all lessees stop living on the parcel (s 14(2)-(3)). Missing this short window creates a compliance breach and may trigger loss of discount eligibility under the Act’s mechanisms.

Different consequences for pre- and post-1 October 2013 leases (ss 8, 8AA, 15, 16, 16AA)

The Act has bifurcated regimes. For pre-1 October 2013 leases a change in eligibility caused by income or other events has distinct transitional calculation rules with partial-year percentages and staged losses of eligibility (ss 15-16). For post-1 October 2013 leases loss of eligibility can be triggered by two consecutive years of income exceeding the threshold or by other events, and triggers a mandatory notice and a two-year remedy window for varying or transferring the lease or facing court-ordered sale (s 16AA). Mistaking which regime applies to a lease can lead to incorrect calculations and missed options.

Transfer restrictions for post-1 October 2013 leases (s 16C)

Post-2013 leases are by default transferable only to an eligible transferee (s 16C(2)). A transferee is “eligible” only if granted a discount under s 12 no earlier than six months before transfer (dictionary). Transfers outside that class require commissioner approval under a Minister-set decision framework (s 16C(2)-(3)). Sellers and purchasers must plan early to secure eligibility or commissioner approval.

Charge priority is conditional on registration (s 24(2)-(4))

Although the statutory charge generally has priority over mortgages and encumbrances (s 24(2)), the commissioner may only notify mortgagees or credit providers if the charge has been registered under the Land Titles Act (s 24(4)(a)). If the charge is not registered, third parties may claim bona fide purchaser protections. Parties should not assume automatic priority without verifying registration.

Mortgagee recovery carries a reasonableness and hardship requirement (s 24A(4))

Before compelling a mortgagee to pay arrears, the commissioner must be satisfied that recovery from the mortgagee is reasonable and consider whether recovery would cause substantial hardship to the debtor or others (s 24A(4)). That introduces discretionary and potentially litigable balancing.

Sale procedures and proceeds allocation are court-mediated and complex (ss 26-28)

The commissioner cannot itself sell the lease or improvements; a court must make the sale order (s 26(2)). The court then applies proceeds in a statutory order of priority but retains discretion to make other orders it considers appropriate (s 26(4), s 27(3)-(5)). Stakeholders including mortgagees, purchasers, and persons with interests in improvements need to be ready to appear in court to assert entitlements.

Certificate of land rent is conclusive for “honest buyer” (s 31(3))

A purchaser who relies on a certificate enjoys strong protection. Failure by purchasers to obtain the certificate prior to acquisition risks future obligations, particularly if the certificate would have revealed arrears or charges. Conversely, sellers must ensure certificate accuracy.

Interest calculation timing may produce larger-than-expected interest (s 22)

Interest is worked out on the first day of each month and a part-month of arrear triggers interest for the whole month (s 22(1)-(2), example). That can increase interest costs relative to pro-rata expectations.

Ministerial and commissioner determinations are disallowable instruments and may be adjusted (ss 9A, 16B, 32)

Key parameters (discount percentage, standard percentage, relevant percentage, income threshold, fee amounts and criteria for transfer exceptions) are set by determinations, many of which are disallowable instruments (s 9A(2); s 16B(2); s 32(2)). Those parameters can change administratively, altering economic outcomes for lessees and market participants.

Interaction with other taxes and related parcels (ss 18, 26(3), 27(2)(b), 27(2)(d))

When the commissioner seeks sale proceedings the application may include requests to apply sale proceeds to any tax in arrears for the lease and related parcels of land (s 26(3)). The definition of “tax” for Part 5 includes Duties Act 1999, Land Tax Act 2004 and Rates Act 2004 (s 18). Parties with multiple parcels should be alert to cross-parcel enforcement risk.

Timetables for response to notices and sale abandonment (ss 24(4)(d), 26(3), 27(6))

The commissioner must give written notice to debtors before notifying mortgagees, and there are strict timeframes linked to mortgagee recovery and potential abandonment of sales if arrears are paid before sale completion (s 24(4)(d); s 24A(2); s 27(6)). Procedural missteps may foreclose options.

These are concrete operational risks supplied by the statutory text. Practitioners should ensure calendaring of declaration and reporting deadlines, verify registration of charges, obtain commissioner certificates when transacting, consider the transferability restrictions on post-2013 leases, and budget for interest computed monthly with full-month rules. The Act’s reliance on Ministerial determinations for economic parameters means outcomes can change administratively, so attention to current determinations is essential.

Compliance under the Land Rent Act requires integrated administrative, transactional and record-keeping practices. The following is a practical compliance checklist with statutory references and suggested tasks for lessees, purchasers, mortgagees and advisers.

For prospective and current lessees

Determine whether the lease is a land rent lease and the applicable regime

Confirm whether the lease is pre-1 October 2013 or post-1 October 2013 in order to apply the correct calculation, eligibility and transfer rules (s 8; s 8AA). Check the lease document for the land rent condition (s 7(3), s 7A(3)).

Apply for discounted land rent if eligible

Make an application to the commissioner (s 10(1)), including complete evidence of total income for the prior year and, if required, the current year; provide details of any real property owned by the lessee(s) (s 10(2)). Applications may be made before grant or, in some cases, during the term (s 10(3)). Expect the commissioner to grant the discount if reasonable grounds support eligibility or to refuse with written reasons (s 12).

Maintain and submit required income and ownership declarations

For lessees eligible for a discount, prepare for the annual declaration due before 30 September following the year (s 14(4)). The declaration must state total income, whether any other real property is owned and whether the lessee(s) continue to live on the parcel under the lease (s 14(4)). Grant extensions only upon commissioner approval (s 14(5)). Missing the deadline leads to deemed exceedance and loss of eligibility (s 14(6)).

Report changes within 30 days

Notify the commissioner within 30 days if the lessee becomes owner of other real property or if occupancy ceases (s 14(2)-(3)). Prompt reporting prevents additional legal consequences and allows time to respond.

Prepare for loss-of-eligibility responses

For post-1 October 2013 lessees issued a notice of ineligibility, plan to either vary the lease to a nominal rent via the Planning Act application (s 16AA(3)(a) and Planning Act s 320) or transfer to an eligible transferee within two years (s 16AA(3)(b)); otherwise prepare for court-enabled sale procedures (s 26A).

Budget for interest and possible arrears

Understand interest application methodology: interest accrues at the rate determined under the Taxation Administration Act and is calculated monthly with full months charged for part-month arrears (ss 21-22). Consider contingency funds for arrears and interest.

Seek remission where appropriate

If fairness or hardship considerations apply, consider applying to the commissioner for remission of interest or to the Minister under s 30A for remission of land rent or part of it. The commissioner may also write off liabilities where recovery is impracticable or unwarranted (s 23(4)-(6); s 30A).

For purchasers and conveyancers

Obtain a certificate of land rent and other charges before purchase

Use s 31 to obtain a certificate from the commissioner showing land rent payable for a stated year and any amounts immediately payable. The certificate is conclusive for an honest buyer for value (s 31(1)-(3)). Obtain the certificate as part of pre-contract due diligence.

Check registration of any charge under the Land Titles Act

Verify whether the commissioner has registered a charge under the Land Titles Act; registration affects whether the statutory charge takes priority over mortgages and whether mortgagees may be notified (s 24(2)-(4)(a)). If the charge is unregistered, purchaser protections may differ.

For mortgagees and credit providers

Monitor registration and commissioner notices

Mortgagees should track Land Titles registration and any commissioner notification under s 24(3). If notified and the debt worsens, be prepared to receive a payment notice (s 24A) and to make business decisions under the statutory recovery and security rules (s 24A(7)).

Understand the risk of being required to pay and recovery possibilities

If the mortgagee pays an amount pursuant to a payment notice, the mortgagee may recover the amount from the debtor and the payment is added to the secured amounts under the mortgage (s 24A(7)). Mortgagees should evaluate security positions accordingly.

For registered affordable housing providers and not-for-profit providers

Apply for commissioner determination where eligible

Registered community housing providers that satisfy any regulation-prescribed criteria may ask the commissioner to determine entitlement to discounted land rent (s 16A-16B). Because determinations are disallowable instruments (s 16B(2)), assess regulatory eligibility carefully.

For commissioners and revenue officials

Implement administrative timelines and notification processes

Ensure that assessment notices state payment dates (s 20(1)), that the commissioner issues decisions on discounts with written reasons (s 12(2)), and that procedures for registration and mortgagee notifications comply with s 24(4). Implement processes for interest calculations on a monthly basis per s 22.

Maintain transparent remission and write-off guidelines

Use s 23(4)-(6) and s 30A to process remissions and write-offs and publish guidelines where appropriate, noting that Ministerial guidelines are disallowable instruments (s 30A(2)-(3)).

Administrative and advisory steps for all parties

Stay current with Ministerial determinations and disallowable instruments that set the discount, standard and relevant percentages and the income threshold (dictionary references to Taxation Administration Act s 139 and s 9A). These parameters materially affect payable amounts.
Coordinate valuation, planning and conveyancing advice because unimproved value is determined under the Rates Act and planning pathways for variation are under the Planning Act 2023 (s 8(4); s 16C note).
Calendar key compliance dates: the 30 September annual declaration deadline for discounts (s 14(4)), 30-day reporting obligations for property or occupancy changes (s 14(3)), a possible two-year cure period following a s 16AA notice (s 16AA(3)), and 90-day mortgagee-notice periods in recovery cases (s 24A(2)).

In sum, compliance entails proactive evidence collection and filing for discount applications, strict adherence to reporting and declaration deadlines, advance due diligence for transactions (especially obtaining s 31 certificates), awareness of registration and charging mechanics under the Land Titles Act, and readiness to engage planning and tax-administration processes for lease variation or transfer. The Act centralises administrative decision-making with the commissioner and Minister while providing limited statutory discretion for remission and write-off; effective compliance therefore requires engagement with those administrative pathways and with the relevant cross-referenced statutes.

Land Rent Act 2008

Plain English Summary

Deep Dive

What it does

Current sections

Land Rent Act 2008

Source text: opening excerpt

Main concepts

Who it affects

Key duties and rights

Penalties and enforcement

How it interacts with other laws

Amendment history

Litigation history

Gotchas

How to comply