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).
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contents 1
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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
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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
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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
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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
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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
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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
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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
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(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
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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
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(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
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(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
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(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
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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
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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
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(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
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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
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(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
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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
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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
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(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
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(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
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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
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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
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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
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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
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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
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(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
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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
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(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
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(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
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(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
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(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
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(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
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(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
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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
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(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
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(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
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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
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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).
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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