Rates Act 2004

Part 1.2 Application of Act etc 64 2.1 Application of certain provisions—levies generally 64 2.1A Application of further provisions—police, fire and emergency services levy 65 2.1B Application of further provisions—safer families levy 65

Page contents 5 2.2 References in other instruments 66 Part 1.3 Other provisions about levies 67 3.1 Certain proposed subdivisions—imposition of police, fire and emergency services levy 67 3.1A Certain proposed subdivisions—imposition of city centre marketing and improvements levy 68 3.2 Rebate of levy 68 Dictionary 70 1 About the endnotes 76 2 Abbreviation key 76 3 Legislation history 77 4 Amendment history 83 5 Earlier republications 91

An Act about rates, and for other purposes

1 Name of Act This Act is the Rates Act 2004. 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 words and expressions defined elsewhere. For example, the signpost definition ‘land tax—see the Land Tax Act 2004, dictionary.’ means that the term ‘land tax’ is defined in that dictionary and the definition applies to this Act. 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 Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.

Preliminary Part 1

5 Offences against Act—application of Criminal Code etc Other legislation applies in relation to offences against this Act. Note 1 Criminal Code The Criminal Code, ch 2 applies to all offences against this Act (see Code, pt 2.1). The chapter sets out the general principles of criminal responsibility (including burdens of proof and general defences), and defines terms used for offences to which the Code applies (eg conduct, intention, recklessness and strict liability). Note 2 Penalty units The Legislation Act, s 133 deals with the meaning of offence penalties that are expressed in penalty units.

Part 2 Unimproved value of rateable land

6 Meaning of unimproved value (1) The unimproved value of a parcel of land held under a lease from the Commonwealth is the capital amount that might be expected to have been offered on a date (the base date), for the lease of the parcel, assuming that— (a) the only improvements on or to the parcel were the improvements (if any) by way of clearing, filling, grading, draining, levelling or excavating— (i) if the Territory or Commonwealth had, before the parcel became rateable as a separate parcel, granted a development lease of land that included the parcel—made by the lessee under that lease or by the Territory or Commonwealth, or the cost of which was met by that lessee or by the Territory or Commonwealth; or (ii) in any other case—made by the Territory or Commonwealth or the cost of which was met by the Territory or Commonwealth; and (b) the circumstances that existed on the prescribed date also existed on the base date; and (c) on the base date, the lease had an unexpired term of 99 years; and (d) a nominal rent was payable under the lease for the 99 year term. (2) The unimproved value of a parcel of land held in fee simple is the capital amount that might be expected to have been offered for the parcel at a genuine sale on a date on the reasonable terms and conditions that a genuine seller would require, assuming that no improvements had been made on or to the parcel.

prescribed date, for a parcel of land, means— (a) for a determination of the unimproved value of the parcel—the date the parcel became rateable; or (b) for an annual redetermination of the unimproved value of the parcel—the date the redetermination applies; or (c) for a redetermination of the unimproved value of the parcel under section 11 (Redetermination—error), section 11A (Redetermination—change of circumstances (other than chargeable variation of nominal rent lease)) or section 11B (Redetermination—chargeable variation of nominal rent lease)—the date the redetermination begins to apply to the parcel.

7 Unimproved value of land developed under development lease (1) This section applies to a parcel of land on or to which an improvement mentioned in section 6 (1) (a) is made by a lessee under a development lease mentioned in section 6 (1) (a) (i). (2) For the determination of the unimproved value of the parcel, the improvement is taken to have been made only to the extent that the Territory or Commonwealth normally makes improvements of the same kind on or to a comparable parcel of land.

8 Meaning of rateable land (1) In this Act: rateable land— (a) means all land in the ACT, including Commonwealth land; but

(b) does not include— (i) commons, public parks and public reserves not held under lease or licence; and (ii) sites of cemeteries and public hospitals; and (iii) land leased to charitable organisations and used exclusively for religious, educational, benevolent or charitable purposes; and (iv) sites of churches and other buildings used exclusively for public worship; and (v) sites of buildings used for free public libraries; and (vi) land leased from the Commonwealth that is occupied by, or used in connection with, a non-government school; and (vii) Commonwealth land that is not leased and is unoccupied (other than land that, immediately before becoming unoccupied, was occupied by a lessee of the Territory or Commonwealth on a weekly or fortnightly tenancy). charitable organisation, for a tax law—see the Taxation Administration Act 1999, section 18B. charitable purposes does not include community housing purposes. community housing—see the Duties Act 1999, section 73A (4). non-government school— (a) see the Education Act 2004, dictionary; and (b) includes any playground belonging to, or used in relation to, the school.

9 First determination of unimproved value (1) This section applies to a parcel of land that becomes rateable in a financial year (the first financial year). (2) The commissioner must determine the unimproved value of the parcel of land for the first financial year as at 1 January in the immediately preceding financial year. (3) If the determination for the first financial year is not made in that year, the commissioner must also determine the unimproved value of the parcel for each subsequent financial year. A parcel of land became rateable on 28 September 2009. However, the first determination of the unimproved value of the parcel of land was not made until 2016. The first determination of the unimproved value of the parcel of land is for the unimproved value as at 1 January 2009 and applies to the parcel for the financial year beginning on 1 July 2009. The commissioner must redetermine the unimproved value of the parcel of land for each of the financial years from 2010 to 2016.

10 Annual redeterminations (1) This section applies to a parcel of land that is rateable on 1 January in a year. (2) The commissioner must, as soon as practicable after 1 January, redetermine the unimproved value of the parcel of land as at that date for the financial year immediately following that date.

11 Redetermination—error (1) This section applies if an error was made in relation to a determination of the unimproved value of a parcel of land as at 1 January in a particular year (the redetermination date). (2) The commissioner may redetermine the unimproved value of the parcel as at the redetermination date.

(3) The redetermination applies to the parcel of land for the financial year immediately following the redetermination date. A clerical error was made in relation to the determination of a parcel of land as at 1 January 2025, resulting in the unimproved value of the land being incorrectly determined as $220 000. The unimproved value of the parcel was correctly determined as at 1 January 2021, 1 January 2022 and 1 January 2023 as $230 000 and on 1 January 2024 as $240 000. The average unimproved value of the land for the year beginning 1 July 2025 was calculated as— ($230 000 + $230 000 + $230 000 + $240 000 + $220 000)/5=$230 000 After the clerical error was corrected, the unimproved value of the parcel was correctly redetermined as at 1 January 2025 as $250 000. The average unimproved value of the land was recalculated as (the recalculated AUV)— ($230 000 + $230 000 + $230 000 + $240 000 + $250 000)/5=$236 000 The recalculated AUV applies for the period starting on 1 July 2025 and ending on Note The calculation of average unimproved value for a parcel of land before 1 July 2022 involves averaging over 3-year or 4-year periods (see s 13A). error, in relation to a determination, includes— (a) an error in making a valuation on which the determination is based; and (b) the duplication of an error in relation to an earlier determination.

11A Redetermination—change of circumstances (other than chargeable variation of nominal rent lease) (a) a change of circumstances (other than a change mentioned in section 11B) happens in relation to a parcel of land; and

(b) the change of circumstance affects the unimproved value of the land. (2) The commissioner may redetermine the unimproved value of the parcel as at a date if the unimproved value as at that date is used in calculating the average unimproved value of the land for the year in which the change of circumstances happens. (3) The commissioner may also redetermine the unimproved value of the parcel as at a later date if a determination of the unimproved value as at that date did not take the change of circumstances into account. (4) A redetermination under subsection (2) applies to the parcel for the (a) beginning on the day the change of circumstances happened; and (5) A redetermination under subsection (3) applies to the parcel for the (a) beginning on 1 July in the calendar year when the redetermination is made; and

11B Redetermination—chargeable variation of nominal rent lease (a) the territory planning authority executes a chargeable variation of a nominal rent lease in relation to a parcel of land; and (b) the variation affects the unimproved value of the parcel of land. (2) The commissioner must redetermine the unimproved value of the parcel as soon as practicable after the territory planning authority executes the variation.

(3) A redetermination under subsection (2) applies to the parcel for the (a) beginning on the day the territory planning authority executes the variation; and chargeable variation, of a nominal rent lease—see the Planning Act 2023, section 327.

12 Recording, notification and publication of determinations (1) The commissioner must record particulars of each determination of the unimproved value of a parcel of land. (2) The commissioner must give written notice of the amount determined as the unimproved value of a parcel to the owner. (3) As soon as practicable after each annual redetermination under section 10 of the unimproved values of parcels of rateable land, the commissioner must arrange for the unimproved values to be available to the public. To make the unimproved values available to the public, the commissioner might make copies of a schedule of the unimproved values available at ACT government shopfronts.

13 Pt 3 subject to pt 5 This part is subject to part 5 (Unit subdivisions).

13A Meaning of average unimproved value (1) In this Act: average unimproved value, of a parcel of land for a particular year, means the following: (a) if the parcel has not been rateable previously—the unimproved value of the parcel; (b) if the particular year is before 1 July 2020 and the parcel has been rateable for less than 3 years—the average unimproved value of the parcel over those years; (c) if the particular year is before 1 July 2020 and the parcel has been rateable for 3 years or more—the average unimproved value of the parcel over the 3 years immediately before the particular year; (d) if the particular year is 1 July 2020 to 30 June 2021 and the parcel has been rateable for less than 4 years—the average unimproved value of the parcel over those years; (e) if the particular year is 1 July 2020 to 30 June 2021 and the parcel has been rateable for 4 years or more—the average unimproved value of the parcel over the 4 years immediately before the particular year; (f) if the particular year is 1 July 2021 to 30 June 2022, or a later year, and the parcel has been rateable for less than 5 years—the average unimproved value of the parcel over those years;

(g) if the particular year is 1 July 2021 to 30 June 2022, or a later year, and the parcel has been rateable for 5 years or more—the average unimproved value of the parcel over the 5 years immediately before the particular year. (2) For this section, if a parcel of land is subject to a redetermination under section 11B (Redetermination—chargeable variation of nominal rent lease), the parcel is taken not to have been rateable before the date of the redetermination. (3) To remove any doubt, the period for which a parcel of land has been rateable is not affected by the grant of a further lease of the parcel of land under the Planning Act 2023, section 289. Example—s (3) The lease of a parcel of land (the old lease) for a term of 99 years expired on

31 October 2023. A further lease of the land was granted under the Planning Act 2023, s 289 and began on 1 November 2023. While held under the old lease, the parcel of land became rateable in the 1950s and has been rateable since then. The average unimproved value of the parcel for 2024 is the average unimproved value of the parcel over the last 5 years immediately before 2024 (see s (1) (g)).

14 Imposition of rates (1) Rates of the fixed charge are imposed for a parcel of rateable land. (2) Rates are imposed for a parcel of rateable land in accordance with— (a) if section 29 (3) applies—the formula that applies under section 29 (4); or (b) in any other case—the following formula: FC + (AUV × P) Note If s 29 (3) applies, rates imposed for a parcel of land that is a unit subdivision are payable by the unit owners. The amount payable by each unit owner is the amount worked out under section 29 (4).

AUV means— (a) the average unimproved value of the parcel; or (b) for airport land—the AUV of airport land under section 40C. Note Different fixed charges, amounts, or percentage rates may be determined

15 Rates for part of year (1) This section applies to a parcel of land if the parcel starts or stops being rateable in a year. (2) In working out the rates payable for the parcel for the year, the amount of rates payable is the amount worked out in accordance with the following formula:yearindays daysrateable yearforpayableotherwiserates  (3) However, if a parcel of rateable land is held under a lease from the Commonwealth for only part of the year, the amount of rates payable for the year is the amount worked out in accordance with the following formula:yearindays forceinleasedays yearforpayableotherwiserates 

days lease in force means the number of days in the year when the lease is in force, and includes any days when an owner continues to occupy the parcel of land after the ending of the lease. rateable days means the number of days in the year that the parcel of land was a rateable parcel.

16 Owner to pay rates (1) Rates imposed for a parcel of land are payable to the commissioner by the owner of the parcel. (2) The person who is the owner of a parcel of land is liable to pay to the commissioner the whole or any part of rates payable for the parcel that have not been paid whether the amount became payable before or after the person became the owner.

17 When are rates payable? (1) The assessment notice for the rates payable for a year for a parcel of land must state a date for payment of the rates (the payment date). (2) The payment date must not be a date earlier than 4 weeks after the date of the notice. (3) The rates are payable on the payment date.

18 How may rates be paid? (1) Rates payable for a year for a parcel of land must be paid by the owner— (a) if the amount payable is for a year and any arrears of rates in relation to previous years have been paid in full—by paying, on or before the payment date, the amount of the rates less the discount rate; or

(b) if the amount payable is for part of a year—by paying the amount of the rates on or before the payment date; or (c) by paying the rates in instalments in accordance with section 19; or (d) by paying amounts so that the total amount paid by the person on or before a date in the year is not less than the total amount that the person would have paid on that date if the person were paying the rates in instalments in accordance with section 19. (2) If the amount payable under a notice of assessment is for a period of longer than a year, subsection (1) (a) applies only to the payment of that part of the amount payable that is for a year. discount rate means the discount rate determined under the Taxation Administration Act, section 139.

19 Payment of rates by instalments (1) For payment of rates in instalments— (a) the amount of each instalment must be a whole dollar amount worked out by dividing the total amount of the rates payable by 4 and adding the amount of any remainder to the amount worked out for the 1st instalment; and (b) the date when an instalment is due for payment is not less than 3 months after the date when any previous instalment is due for payment. (2) The Taxation Administration Act, section 52 (4) (which deals with failure to pay an instalment when due) does not apply to the payment of rates in instalments.

20 Disapplication of provisions of Taxation Administration Act The Taxation Administration Act, section 25 (Interest in relation to tax defaults) and section 110 (Interest payable on amounts to be paid by taxpayer) do not apply to unpaid overdue rates.

20A Penalty tax (1) The Taxation Administration Act, division 5.2 (Penalty tax) does not apply to unpaid overdue rates. (2) However, the commissioner may impose penalty tax for unpaid overdue rates payable by a corporation or trust. (3) If the commissioner imposes penalty tax on a corporation or trust, the Taxation Administration Act, division 5.2 applies to the corporation or trust as if— (a) the unpaid overdue rates were a tax default; and (b) a reference to interest under that Act, division 5.1 were a reference to interest under this Act, section 21; and (c) a reference to a taxpayer were a reference to the corporation or trust; and (d) a reference to the amount of tax unpaid were a reference to the amount of the unpaid overdue rates. (4) Subsection (2) applies in relation to rates that are unpaid and overdue on or after 1 August 2021. trust does not include a special disability trust.

Enforcement Part 4

21 Interest payable on overdue rates (1) Interest on an amount of unpaid overdue rates 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 overdue rates that are 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. Fred’s rates are due on 15 August. He doesn’t pay it until 5 October. Fred has to pay interest worked out for the overdue period from 16 August to 5 October. Because of the operation of s (2), Fred has to pay interest for the period from 16 August to 15 October. Interest for the month from 16 August to 15 September is at the rate applying on 16 August, which is the 1st day of the 1st month that the amount remains unpaid (see s (1)). Interest for the month from 16 September to 15 October is at the rate applying on 16 September, which is the 1st day of the 2nd month that the amount remains unpaid (see s (1)).

Division 5.1 Application of Act to unit subdivisions Division 5.1 Application of Act to unit subdivisions 28 Unit subdivisions (1) For this Act, if a parcel of land is a unit subdivision, the land making up the parcel is taken to continue to be a single parcel of land. A determination of the unimproved value of a parcel of land that is a unit subdivision is a determination of the unimproved value of the parcel. (2) However, in the application of this Act to a unit subdivision— (a) a reference to a parcel of land in relation to the assessment or payment of rates is a reference to a unit; and (b) a reference to the owner is— (i) in relation to the assessment or payment of rates—a reference to the unit owner; and (ii) in relation to any other notice—a reference to the owners corporation.

29 Unit subdivisions—rates (1) This section applies to a parcel of land that is a unit subdivision. (2) If rates imposed for the parcel for the year when the units plan is registered are not paid before registration of the units plan, they are payable by the person who was the owner of the parcel on the day before the day when the units plan was registered. (3) On and after 1 July after the day when the units plan is registered or, if it is registered on 1 July, on and after that 1 July— (a) the rates imposed for the parcel are payable by the unit owners; and

Application of Act to unit subdivisions Division 5.1 (b) the amount payable by each unit owner is the amount worked out under subsection (4); and (c) no rates for the parcel are payable by the owners corporation. (4) Rates are imposed on a unit that is part of a unit subdivision in accordance with— (a) for a unit other than a residential unit—the following formula: FC + (AUVU × P); or (b) for a residential unit—the following formula: FC + (AUVRUP × UE TUER) AUVRU means the AUV of the parcel proportionate to the number of residential units in the parcel, worked out as follows: AUV × TUER TUE AUVRUP means the AUVRU adjusted by the applicable percentage rate, worked out as follows: AUVRU × P AUVU means the AUV of the parcel proportionate to the unit in the parcel, worked out as follows: AUV × UE TUE FC—see section 14 (3). P—see section 14 (3). residential unit means a unit that is residential land.

TUE means the total unit entitlement of all the units in the units plan. TUER means the total unit entitlement of all the residential units in the units plan. UE means the unit entitlement of the unit.

30 Definitions for div 5.2 In this division: eligible parcel of land means a parcel of rateable land for which the lease of the parcel allows development of the parcel for residential and commercial purposes. qualifying development application, for an eligible parcel of land, means an application under section 31 (2) for the parcel. qualifying development determination, for an eligible parcel of land, means a determination under section 32 for the parcel. qualifying parcel of land means a parcel of land to which this division applies because of section 35. variation, of a lease, includes— (a) amendment of the lease; and (b) surrender and regrant of the lease. 31 Application by owner of eligible parcel of land (1) The owner of an eligible parcel of land may apply to the commissioner for the parcel to be dealt with under this division if— (a) the owner intends— (i) to develop the land partly for residential purposes and partly for commercial purposes; and

(ii) to apply for subdivision of the developed land under the Unit Titles Act; and (b) when the application is made— (i) the parcel of land is entirely undeveloped; or (ii) the owner— (A) has development approval to undertake commercial and residential development on the parcel; and (B) intends to start the development not later than 2 years after the day the application is made. Example—working out the 2-year period ABC Mixed Developments Pty Ltd plans to make a qualifying development application for a parcel of land on 1 July 2021. When the application is made, ABC Mixed Development Pty Ltd must intend to start the development on the parcel on or before 1 July 2023. (2) The application must— (a) be in writing and signed by the owner of the parcel of land; and (b) identify the parcel of land; and (c) specify, in relation to the intended development— (i) the parts that are intended to be used for residential purposes; and (ii) the parts that are intended to be used for commercial purposes. (3) The application must be accompanied by— (a) any draft or approved plans relating to the intended development; and (b) if the development approval has been given—a copy of the development approval; and

(c) a copy of the lease of the parcel of land. development approval—see the Planning Act 2023, dictionary.

32 Determination of percentages of residential and commercial parts of development (1) This section applies if the commissioner has received— (a) a qualifying development application for an eligible parcel of land; and (b) any information and documents requested by the commissioner in relation to the application. (2) The commissioner must determine— (a) the percentage of the intended development that is to be used for commercial purposes; and (b) the percentage of the intended development that is to be used for residential purposes. (3) The commissioner must determine the percentage of the intended development that is to be used for commercial purposes to be— (a) the percentage of the total development of the parts identified in the application as parts intended to be used for commercial purposes; or (b) the percentage of the intended development that the commissioner considers can be developed for commercial purposes in accordance with the lease, if the commissioner believes, on reasonable grounds— (i) that the development in accordance with the percentage identified from the application would contravene the lease of the parcel; or (ii) that the percentage was not identified honestly.

(4) The commissioner must determine the percentage of the intended development that is to be used for residential purposes to be 100% less the percentage determined to be used for commercial purposes. (5) The commissioner may redetermine a percentage determined under this section if the commissioner considers it justified because of further information or documents received by the commissioner in relation to the parcel. (6) The commissioner must give written notice to the owner of the parcel of a determination under this section in relation to the parcel.

33 Variation of lease or change of intention (1) This section applies if, after a qualifying development application has been made for an eligible parcel of land— (a) a variation of the lease changes the maximum development for commercial purposes permitted by the lease of the parcel; or (b) the applicant’s intention changes about— (i) the parts of the intended development to be used for residential purposes; and (ii) the parts of the intended development to be used for commercial purposes. (2) Within 2 weeks after the day the variation or change of intention happens, the applicant must give written notice of the variation or change to the commissioner. (3) The commissioner may, in writing, ask the applicant to give the commissioner any information or documents that the commissioner reasonably needs about the variation or change of intention. (4) The applicant must comply with a request within 2 weeks after the day the applicant receives it or, if the commissioner allows a longer period, the longer period.

(5) The applicant commits an offence if the applicant contravenes subsection (2). Maximum penalty: 50 penalty units. (6) An offence against subsection (5) is a strict liability offence. (7) Subsection (2) does not apply to the applicant if a notice of a kind mentioned in section 36 (2) or section 37 (2) has been given for the parcel by the applicant.

34 Imposition of rates—qualifying parcels of land land. (2) In its application to the imposition of rates to the parcel of land, section 14 has effect as if subsections (3) and (4) of this section were substituted for section 14 (2) and (3). (3) Rates are imposed for a parcel of land to which section 34 applies in accordance with the following formula: [(FCC × CP) + (FCR × RP)] + [AUV × ({CP × PC} + {RP × PR})] FCC means the fixed charge determined under the Taxation Administration Act, section 139 for the parcel as commercial land. FCR means the fixed charge determined under the Taxation Administration Act, section 139 for the parcel as residential land. PC means the percentage rate determined under the Taxation Administration Act, section 139 for a parcel of commercial land.

PR means the percentage rate determined under the Taxation Administration Act, section 139 for a parcel of residential land. RP means the percentage, as determined under section 32, of the intended development that is to be used for residential purposes

35 When div 5.2 applies to parcel of land If the commissioner makes a qualifying development determination for a parcel of land— (a) this division applies to the parcel; and (b) this division is taken to have begun to apply to the parcel on the 1st day when, under the current lease of the land, the parcel became an eligible parcel of land.

36 End of application of div 5.2 (1) This division stops applying to a parcel of land on the happening of any of the following days: (a) if the parcel is subdivided under the Unit Titles Act—the day after the end of the financial year when the subdivision happens; (b) if, 2 years after the qualifying development application for the parcel is made, development has not started, or has started but has not materially affected the ability to use the parcel for the purposes permitted by the lease—the 1st day after the end of the 2-year period; (c) if the owner of the land has not applied for the subdivision of the land under the Unit Titles Act, part 3 before the end of 30 days beginning on the day a certificate of occupancy is issued under the Building Act 2004 for the development, or before the end of any longer period that the commissioner allows—the first day after the end of the 30-day period or the longer period;

(d) if the land is not subdivided under the Unit Titles Act within 1 year beginning on the day the application (or, if there is more than 1 application, the 1st application) mentioned in paragraph (c) was made, or within any longer period that the commissioner allows—the 1st day after the end of the 1 year period or the longer period; (e) if there is a variation of the lease, so that the development of the land partly for residential and partly for commercial purposes is no longer permitted—the day the change happens; (f) if development of the land for subdivision under the Unit Titles Act is abandoned—the day it is abandoned. (2) This division also stops applying to a parcel of land if— (a) the qualifying development application for the parcel of land is withdrawn by the applicant by written notice to the commissioner; or (b) the commissioner gives notice to the applicant that the application is to be treated as withdrawn. (3) The commissioner may allow a longer period under subsection (1) (c) only if— (a) the owner applies, in writing, within a period of 120 days beginning on the day the certificate of occupancy is issued, to the commissioner for a longer period to apply for subdivision of the land; and (b) the commissioner is satisfied that the owner of the land could not have applied for subdivision of the land before the end of the 30-day period mentioned in subsection (1) (c) because of exceptional circumstances. (4) For subsection (2), this division stops applying to the parcel on the day the notice is given.

37 Notice of end of application of div 5.2 (1) This section applies if, after a qualifying development application is made for a parcel of land, a circumstance of a kind mentioned in section 36 (1) happens in relation to the parcel. (2) Within 2 weeks after the day the circumstance happens, the owner of the land must give the commissioner written notice of the circumstance. (3) The notice must— (a) identify the owner and the parcel; and (b) state the circumstance and the date it happened. (4) A person commits an offence if— (a) the person is the owner of a parcel of land; and (b) a circumstance mentioned in section 36 (1) happens in relation to the parcel; and (c) the person fails to give notice under subsection (2). Maximum penalty: 50 penalty units. (5) An offence against subsection (4) is a strict liability offence. (6) This section applies whether or not a qualifying development determination has been made in relation to the parcel.

39 Reassessment—completion of development (a) the commissioner has prepared an assessment of rates payable in relation to a qualifying parcel of land for a period; and (b) before the end of the period the land stops being a qualifying parcel because it is subdivided under the Unit Titles Act; and

(c) the commissioner is satisfied that the percentages of the development that are to be used for residential and commercial purposes are different from the percentages determined by a qualifying development determination for the parcel. (2) The commissioner must— (a) redetermine the percentages under section 32 (5); and (b) reassess the amount of rates payable for the parcel for the whole period when the land was a qualifying parcel.

40 Reassessment—noncompletion of development (a) the commissioner has made an assessment of rates (the previous rates assessment) for a qualifying parcel of land for a period; and (b) before the end of the period— (i) the parcel stops being a qualifying parcel because of the happening of a circumstance mentioned in section 36 (1) (c) or (d) or the giving of a notice under section 36 (2); or (ii) the commissioner is satisfied that the parcel has stopped being a qualifying parcel because of a circumstance mentioned in section 36 (1) (b), (e) or (f). (2) The commissioner must reassess the amount of rates payable for the parcel for the period when the parcel was a qualifying parcel for— (a) the period when the previous rates assessment was made; or (b) if there has been more than 1 assessment—the period equal to both or all of the periods for which assessments were made. (3) The reassessment must be on the basis that the parcel is not, and was never, a qualifying parcel.

40A Definitions—pt 5A In this part: Canberra Airport means Canberra Airport Pty Ltd (ACN 080 361 548). development index—see section 40D. growth index—see section 40E.

40B Meaning of airport land In this Act: airport land means— (a) the following parcels of land: (i) section 0, blocks 587, 594, 595, 614, 660, 724, 725, 726 and 727 of Majura; (ii) section 17, block 3 of Pialligo; (iii) section 28, block 3 of Pialligo; and (b) any other land comprised in an airport lease granted to Canberra Airport by the Commonwealth under the Airports Act 1996 (Cwlth), section 13 (Commonwealth may grant airport lease).

40C AUV of airport land (1) The AUV of airport land as at 1 January 2015 is $23 931 667. (2) The AUV of airport land as at 1 January in a later year is worked out as follows: last AUV × (1 + (development index + growth index)) last AUV means the AUV of airport land as at the previous 1 January.

40D Working out the development index (1) For the purposes of section 40C (2), the development index is— (a) until the first calendar year in which the total lettable area of airport land on 1 January of that year is equal to, or more than, 377 901m2 (the first year)—zero; and (b) for the first year or a later year—the amount worked out under subsection (2). (2) For subsection (1) (b), the development index is the change in the total lettable area of airport land over a calendar year, worked out as follows: [total lettable area – last total lettable area] last total lettable area (3) For the purposes of working out the development index for a particular calendar year, Canberra Airport must give the commissioner, by 30 April in that year, a copy of an audited statement— (a) prepared by an independent auditor appointed by Canberra Airport; and (b) setting out— (i) whether any development or demolition was completed in the previous calendar year; and (ii) if development or demolition was completed in the previous calendar year—the total lettable area as at 1 January in the particular calendar year. (4) In working out the development index for a particular calendar year, the commissioner must consider the information in the audited statement.

aviation activity means an activity involving 1 or more of the following: (a) a runway; (b) a taxiway; (c) an apron; (d) a hangar; (e) an aviation rescue firefighter station; (f) a facility operated by Airservices Australia under the Air Services Act 1995 (Cwlth); (g) a control tower; (h) anything else prescribed by regulation. gross floor area, of a terminal building— (a) means the total area of all floors of the terminal building, measured from— (i) the external faces of its exterior walls; or (ii) the centre line of walls separating the building from another building; but (b) does not include an area used only for a rooftop fixed mechanical plant or basement car parking. last total lettable area, of airport land, on 1 January in a particular calendar year means— (a) in the first year—377 901m2; and (b) in a later calendar year—the total lettable area on the previous 1 January.

Method of Measurement means the Method of Measurement: Commercial – 2008 published by the Property Council of Australia on 1 July 2008. Note The Method of Measurement: Commercial – 2008 may be purchased at www.propertycouncil.com.au. total lettable area, of airport land, on 1 January in a particular calendar year— (a) means the total on that day, in square metres, of— (i) the following, in relation to buildings on airport land (excluding the terminal buildings), worked out in accordance with the Method of Measurement: (A) the net lettable area; (B) the gross lettable area—retail; and (ii) the gross floor area of the terminal buildings; but (b) does not include an area— (i) developed only for an aviation activity; or (ii) for which a certificate of compliance under the Airports Act 1996 (Cwlth), section 107 has not been issued.

40E Working out growth index (1) For the purposes of section 40C (2), the growth index is the change in the AUV of relevant commercial land over a calendar year worked second commercial land AUV – first commercial land AUV first commercial land AUV

first commercial land AUV, for a particular calendar year, means the total AUV of all relevant commercial land on 1 January in the year ending immediately before the particular year. relevant commercial land, for a particular calendar year, means all land in the Territory, other than airport land, that was commercial land— (a) on 1 January in the particular year; and (b) for the whole of the year immediately before the particular year. second commercial land AUV, for a particular calendar year, means the total AUV of all relevant commercial land on 1 January in the particular year. Note Commercial land—see the dictionary. (2) For the purposes of working out the growth index over a calendar year, the commissioner must give Canberra Airport information about the calculation of the growth index on 1 January in the calendar year, by 31 July in that year.

40F Expiry—airport land provisions The following provisions expire 15 years after the day this section commences: (a) section 14 (3), definition of AUV, paragraph (b); (b) part 5A; (c) schedule 1, section 1.1 (3), definition of AUV, paragraph (b); (d) dictionary, definitions of airport land, Canberra Airport, development index and growth index.

Part 6 Exemptions, remissions and certain interest payments Part 6 Exemptions, remissions and certain interest payments 41 Exemption from rates (1) The Minister may exempt the owner of a parcel of land from payment of rates owing for any period in relation to the parcel of land, or from payment of a stated part of the rates. (2) An exemption is a notifiable instrument. (3) The Minister may make guidelines for the exercise of a function under this section. (4) Guidelines are a disallowable instrument.

42 Remission of rates (1) The Minister may remit the rates, or a part of the rates, payable for a parcel of land 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) Guidelines are a disallowable instrument.

43 Remission of interest (1) The commissioner may, if the commissioner considers it appropriate in the circumstances, remit interest payable by a person in relation to rates by any amount. rates includes an amount for which a person is indebted to the Territory because of a determination under division 7.2 (Deferral of rates).

Exemptions, remissions and certain interest payments Part 6

44 Interest on refund (1) This section applies if the commissioner is satisfied that— (a) an assessment of rates payable for a parcel of land has been wrongly made because of an administrative error; and (b) because of the error, a person has overpaid rates for the parcel. (2) The commissioner may pay interest to the owner of the parcel— (a) at the market rate component determined under the Taxation Administration Act, section 26; and (b) worked out from the date when the overpayment was made or a later date the commissioner considers appropriate.

45 Definitions for pt 7 In this part: deferral determination means a determination under section 46 (Determination for deferral of rates on application) or section 47 (Determination for deferral of rates without application), and includes a deferral determination as amended under section 50. domestic relationship—see the Domestic Relationships Act 1994, section 3. eligible person means— (a) a pensioner; or (b) a non-pensioner who is the partner of a special rate pensioner and is not separated from the pensioner; or (c) a non-pensioner who— (i) was the partner of a special rate pensioner until the pensioner’s death; and (ii) was not separated from the pensioner immediately before the death; and (iii) has not subsequently formed a partnership with someone else; or (d) a special disability trust.

Interpretation for pt 7 Division 7.1 owner, of a parcel of land— (a) means— (i) for a parcel held under a lease—the lessee (or, if 2 or more people are lessees, each lessee); or (ii) for a parcel held under a declared land sublease—the sublessee (or, if 2 or more people are sublessees, each sublessee); or (iii) for a parcel held under a lease in trust for the beneficiary of a special disability trust—the special disability trust; or (iv) for a parcel of land held in fee simple—the person in whom the fee simple is vested (or, if it is vested in 2 or more people, each person in whom it is vested); and (b) for division 7.3 (Rebate of rates), includes someone who— (i) has a life interest, or an interest for a term of years, in the parcel under a will or court order; and (ii) is liable under the will or court order for rates for the parcel. partner—a person’s partner is either of the following: (a) the person’s spouse, civil union partner or civil partner; (b) someone with whom the person has a domestic relationship. partnership means the partnership between 2 partners. pensioner means— (a) a person to, or for whom, a pension, allowance or benefit is being paid under the Social Security Act 1991 (Cwlth) and who has been given a pensioner concession card under that Act; or (b) a service pensioner within the meaning of the Veterans’ Entitlements Act 1986 (Cwlth); or

(c) a person who has been given a card or other written authority by the Commonwealth that evidences the person’s eligibility under the Veterans’ Entitlements Act 1986 (Cwlth) or the Military Rehabilitation and Compensation Act 2004 (Cwlth) to be given treatment for all injuries suffered, and all diseases contracted, by the person; or (d) a person who is (or was) in a partnership who would be eligible as a pensioner mentioned in paragraph (a) because of that partnership if the person’s partner were (or had been) the person’s partner within the meaning of the Social Security Act 1991 (Cwlth), section 4; or (e) a person who is (or was) in a partnership who would be eligible as a pensioner mentioned in paragraph (b) because of that partnership if the person’s partner were (or had been) the person’s partner within the meaning of the Veterans’ Entitlements Act 1986 (Cwlth), section 5E; or (f) a person who— (i) was in a partnership until the death of the person’s partner; and (ii) would be eligible under the Veterans’ Entitlements Act 1986 (Cwlth), section 86 to be given treatment mentioned in paragraph (c) because of the partner’s death if the person were the partner’s dependant within the meaning of that Act, section 11; or (g) a person who— (i) was in a partnership until the death of the person’s partner; and

Interpretation for pt 7 Division 7.1 (ii) would be eligible under the Military Rehabilitation and Compensation Act 2004 (Cwlth), section 284 (1) to be given treatment mentioned in paragraph (c) because of the partner’s death if the person were the partner’s wholly dependant partner within the meaning of that Act, section 5. Note for par (d), (e), (f) and (g) This Act, def partner and def partnership apply to spouses, civil union partners and civil partners, but also extend to unmarried partners (irrespective of their sex) in domestic relationships within the meaning of the Domestic Relationships Act 1994, s 3. From 1 July 2009, the Military Rehabilitation and Compensation Act 2004 (Cwlth), s 5, def partner and def wholly dependent partner, the Social Security Act 1991 (Cwlth), s 4, def partner and the Veterans’ Entitlements Act 1986 (Cwlth), s 5E, def partner and s 11, def dependant apply to partners (or former partners) irrespective of their sex. rebate means a rebate under division 7.3. special rate pensioner means a pensioner— (a) who is being paid a pension under the Veterans’ Entitlements Act 1986 (Cwlth), part 2 and to whom that Act, section 24 applies; or (b) who— (i) is being paid a special rate disability pension under the Military Rehabilitation and Compensation Act 2004 (Cwlth), chapter 4, part 6; or (ii) is eligible, under that Act, section 199, to make a choice under that Act, chapter 4, part 6.

46 Determination for deferral of rates on application (1) The owner of a parcel of land may apply to the commissioner for a determination deferring payment of rates payable for the parcel. (2) The commissioner must make the determination if satisfied— (a) that the owner is a pensioner or, if there are 2 or more owners, each owner is a pensioner; or (b) that the owner is a special disability trust; or (c) if the owner, or each owner, is not a pensioner—that payment of the total amount of rates payable or to become payable is likely to cause substantial hardship to the owner or each owner; or (d) that the owners are a pensioner and his or her partner who is not a pensioner; or (e) for an application made by a pensioner who is a joint owner— that no other owner of the parcel can reasonably contribute to the payment of rates for the parcel; or (f) if the owner, or each owner, is not a pensioner—that— (i) at least 1 owner is 65 years old or older; and (ii) the owner’s or owners’ equity in the parcel is not less than a percentage determined by the Minister (the determined percentage). Note Power to make a statutory instrument includes power to make different provision in relation to different matters or different classes of matters (see Legislation Act, s 48). (3) The determination may do either or both of the following: (a) defer the obligation of the owner or an owner to pay all or part of the total amount of rates payable for the parcel as at the date of the determination;

(b) defer the obligation of the owner or an owner to pay all or part of each amount of rates to become payable for the parcel while the determination is in force. (4) If the commissioner makes a determination, the commissioner must give a copy of the determination to the person to whom it relates. Note For how documents may be served, see the Legislation Act, pt 19.5. (5) However, the commissioner may make a determination only if— (a) the lease under which the parcel is held permits the parcel to be used only for residential purposes; and (b) each applicant ordinarily lives on the parcel. (6) Despite subsection (5), the commissioner may make a determination in relation to 1 or more joint owners of a parcel (but not by all the joint owners) even if each owner does not ordinarily live on the parcel, if— (a) the applicant is an owner who ordinarily lives on the parcel; and (b) the commissioner is satisfied that it is appropriate to make the (7) To remove any doubt, the owner of a parcel of land who has received a rebate for rates under division 7.3 may make an application under this section. (8) In subsection (5), the reference to an applicant is, if the applicant is a special disability trust, a reference to the trust beneficiary. (9) A determination under subsection (2) (f), or subsection (10), definition of income, is a disallowable instrument. (10) In this section: income, of an owner, means the income of the owner worked out in the way determined by the Minister.

47 Determination for deferral of rates without application (1) The commissioner may, at any time on the commissioner’s own initiative, make a determination deferring payment of rates payable by the owner or an owner for a parcel of land if the commissioner is satisfied that there are exceptional circumstances justifying the deferral. (2) The determination may do either or both of the following: (a) defer the obligation of the owner or an owner to pay all or part of the total amount of rates payable for the parcel as at the date of the determination; (b) defer the obligation of the owner or an owner to pay all or part of each amount of rates to become payable for the parcel while the determination is in force. (3) If the commissioner makes a determination, the commissioner must give a copy of the determination to the person to whom it relates. Note For how documents may be served, see the Legislation Act, pt 19.5. (4) However, the commissioner may make the determination only if— (a) the lease under which the parcel is held permits the parcel to be used only for residential purposes; and (b) if the owner does not ordinarily live on the parcel— (i) the owner is living elsewhere because of the exceptional circumstances; and (ii) the owner has not entered into a tenancy agreement in relation to the parcel. (5) If the owner of the parcel of land is a special disability trust— (a) a reference to the owner (first and second occurring) in subsection (4) (b) is taken to be a reference to the trust beneficiary; and

(b) a reference to the owner in subsection (4) (b) (ii) is taken to be a reference to the trust. tenancy agreement, in relation to a parcel of land— (a) means an agreement under which a person grants to someone else for value a right of occupation of the parcel of land, or any part of it (including any building on it), for use as a residence— (i) whether or not the right of occupation is exclusive; and (ii) whether the agreement is express or implied; and (iii) whether the agreement is in writing, is oral, or is partly in writing and partly oral; but (b) does not include an agreement giving a right of occupation only as a boarder or lodger. (7) To remove any doubt, the commissioner may make a determination under this section in relation to a parcel of land even though the owner of the parcel has received a rebate for rates under division 7.3.

48 Effect of deferral determination (1) If a deferral determination defers a person’s obligation to pay all or part of the total amount of rates payable for a parcel of land as at the date of the determination— (a) the person’s obligation to pay the rates is reduced in accordance with the determination; and (b) the person becomes indebted to the Territory for the amount by which the obligation is reduced.

(2) If a deferral determination defers a person’s obligation to pay all or part of each amount of rates to become payable while the determination is in force— (a) immediately after each amount of rates becomes payable, the person’s obligation to pay the amount of rates is reduced in accordance with the determination; and (b) the person becomes indebted to the Territory for the amount by which the obligation is reduced. (3) A person who becomes indebted to the Territory for an amount under this section must pay interest on the amount at the market rate component determined under the Taxation Administration Act, section 26. (4) Interest is payable on the amount from the date of deferral of the obligation to pay the amount until the earlier of— (a) the day the amount is paid; and (b) the day the deferral determination is revoked. (5) For subsection (4), the date of deferral of the obligation to pay an amount is— (a) for an amount payable at the date of the deferral determination— that date; or (b) for an amount deferred after the date of the determination—the date when, if the determination had not been made, interest would begin to be payable on the amount under section 21 (Interest payable on overdue rates).

49 Deferred amount not recoverable if determination in force If a person is indebted to the Territory for an amount because of a deferral determination, the amount is not recoverable by the Territory while the determination is in force.

50 Amendment of deferral determination (1) The commissioner may, at any time, amend a deferral determination. (2) The commissioner may increase an amount deferred if the commissioner is satisfied that the amendment is necessary to avoid substantial hardship to the person whose obligation is deferred under the determination. (3) The commissioner may reduce an amount deferred if the commissioner is satisfied that the amendment is not likely to cause substantial hardship to the person whose obligation is deferred under the determination.

51 Revocation of deferral determination—payment of debt and on request The commissioner must revoke a deferral determination in relation to a person if— (a) the amount for which the person is indebted to the Territory because of the determination is paid to the commissioner to discharge the debt; or (b) if the determination was made under section 46 (Determination for deferral of rates on application)—the person asks the commissioner in writing to revoke the determination.

52 Additional grounds for revocation of deferral determination (1) Each of the following circumstances is a ground for revocation of a deferral determination made under section 46 (Determination for deferral of rates on application) in relation to a parcel of land: (a) if each person to whom the determination relates was a pensioner when the determination was made—each person stops being a pensioner;

(b) if the determination relates to 2 or more people, each of whom was a pensioner when the determination was made— (i) 1 or more, but not all of them, stops being a pensioner; and (ii) the revocation of the determination is not likely to cause substantial hardship to them; (c) if each person to whom the determination relates was not a pensioner when the determination was made—the revocation of the determination is not likely to cause substantial hardship to a person to whom the determination relates; (d) a person to whom the determination relates fails to comply with a request under section 58 (Information about deferral determination); (e) each person to whom the determination relates who ordinarily lived on the parcel when the application for the determination was made has stopped ordinarily living on the parcel; (f) each person to whom the determination relates has stopped being an owner of the parcel; (g) if the determination relates to the person or people mentioned in section 46 (2) (f)—the owner’s or owners’ equity in the parcel is less than the determined percentage. (2) Each of the following circumstances is a ground for revocation of a deferral determination made under section 47 (Determination for deferral of rates without application) in relation to a parcel of land: (a) each person to whom the determination relates has stopped being an owner of the parcel; (b) the owner has entered into a tenancy agreement in relation to the parcel; (c) the circumstances in relation to which the determination was made no longer exist or have changed.

determined percentage—see section 46 (2) (f) (ii). income, of an owner—see section 46 (10). tenancy agreement, in relation to a parcel of land—see section 47 (6).

53 Notice of proposed revocation on additional grounds (1) If the commissioner considers that a ground mentioned in section 52 exists for revocation of a deferral determination, the commissioner may give written notice to the person to whom the determination relates of his or her intention to revoke the determination. (2) The notice must state the ground for revocation. (3) However, if a deferral determination relates to 2 or more people as owners (whether jointly or as tenants in common) of a parcel of land and 1 of them dies, the commissioner must not give notice only on the ground mentioned in section 52 (1) (e) or (f) or (2) (a).

54 Revocation of deferral determination on grounds (1) The commissioner may revoke a deferral determination on a ground mentioned in section 52 if notice has been given under section 53 in relation to the ground. (2) However, the commissioner must not revoke a determination made under section 46— (a) within the time when a person may object to the decision that the ground exists; or (b) if the person has objected to the decision, until— (i) the objection is decided; and

(ii) either— (A) the period for applying under the ACT Civil and Administrative Tribunal Act 2008 for review of the decision has ended and no application has been made; or (B) an application has been made and the ACAT has completed the review.

55 Recovery of deferred amounts (1) This section applies if the commissioner revokes a deferral (2) The amount to which a person is indebted to the Territory because of the determination is payable by the person to the Territory on the day immediately after the day the determination is revoked. 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). (3) However, if the commissioner declares that the amount may be paid in stated instalments, the amount of each instalment is payable to the Territory on the day stated in the declaration. Note A declaration may be included in the revocation (see Legislation Act, s 49 (Single instrument may exercise several powers or satisfy several requirements)). (4) Despite subsection (3), if the person to whom the determination relates stops being an owner of the parcel of land to which the determination relates (other than because of the person’s death) any balance of an amount to be paid in instalments is payable on the day immediately after the day the person stops being an owner.

56 Interest payable after revocation of deferral determination (1) Interest is payable on an unpaid amount payable under section 55. (2) Interest on the unpaid amount is worked out in the same way as interest on overdue rates is worked out under section 21. (3) The Taxation Administration Act, section 25 (Interest in relation to tax defaults) does not apply to the unpaid amount.

57 Memorandum of discharge (1) This section applies if a deferral determination is registered under the Land Titles Act 1925. (2) The commissioner must give the registrar-general a memorandum of discharge if— (a) all amounts to which a person is indebted to the Territory because of the determination are paid to the Territory; or (b) the commissioner is satisfied that it is justified in the circumstances. (3) If the registrar-general is given a memorandum of discharge, the registrar-general must register the memorandum.

58 Information about deferral determination (1) If a deferral determination is in force in relation to a person for a parcel of land, the commissioner may ask the person for information about the parcel or the means and income of the person. (2) The person must give the commissioner the information asked for.

59 Notice of revocation If the commissioner revokes a deferral determination, the commissioner must give the person to whom the determination relates a copy of the revocation.

60 Meaning of liability for rates for div 7.3 (1) A reference in this division to an eligible person’s liability for rates for a parcel of land for a year is— (a) for a person who is the sole owner of the parcel—a reference to the amount of rates payable by the person for the parcel for the year; and (b) for a person who is a joint owner of the parcel—a reference to the part of the rates payable by the owners for the parcel for the year— (i) if the parcel is held by the owners as tenants in common— that is proportional to the person’s interest in the land; and (ii) if the parcel is held by the owners as joint tenants—that would be proportional to the person’s interest in the land if the joint tenants were tenants in common in equal shares. (2) However, if an eligible person is a joint owner of a parcel of land and 1 or more of the other joint owners cannot reasonably contribute to the payment of rates for the parcel for the year, a reference in this division to the person’s liability for rates for the parcel for the year is taken to be— (a) if no other joint owner can reasonably contribute to the payment of the rates—a reference to the rates payable for the land; or (b) if the rates are to be paid by 2 or more of the joint owners—a reference to so much of the rates payable by the person for the parcel as would be payable if the joint owners paying the rates— (i) were the sole owners of the land as tenants in common in equal shares; and (ii) the value of their interests in the land were increased proportionately.

(3) A reference in subsection (2) to rates payable is a reference to rates payable apart from this division.

61 Application for rebate (1) A person may apply to the commissioner for a rebate under this division. (2) The application must— (a) be in writing signed by the applicant; and (b) include a statement of particulars in support; and (c) include a statement signed by the applicant authorising any entity chosen by the commissioner to disclose relevant information about the applicant to the commissioner for the purpose of deciding the application. (3) The commissioner may ask the applicant for additional information or documents that the commissioner reasonably needs to decide the application. (4) The applicant must give the commissioner the information or documents asked for.

62 No entitlement for past years A person is not entitled to a rebate under this division for rates for any year before the year when the person applies for the rebate.

63 Rebate of rates—eligible person since 30 June 1997 (1) This section applies to a person if the person has been an eligible person continuously, and has been an owner of the same parcel of land, since 30 June 1997. (2) This section also applies to a person if— (a) the person has been an eligible person continuously since 30 June 1997; and

(b) the person has changed his or her principal place of residence since 30 June 1997; and (c) each principal place of residence of the person since 30 June 1997 has been a parcel of land owned by the person (an eligible place of residence); and (d) no period since 30 June 1997 between the person’s occupation of an eligible place of residence and the next is longer than 6 months or any longer period approved by the commissioner. (3) The person is, on application to the commissioner under section 61, entitled to a rebate of the person’s liability for rates for a parcel of (4) The commissioner may approve a longer period for subsection (2) (d) if satisfied that it is justified in the circumstances. (5) The amount of the rebate for a year is the lesser of— (a) the amount that the person received as a rebate under this section in the year before the rebate is claimed; and (b) the amount worked out as follows: RL 2 × D days in year rates, for the year, includes any rates deferred under a deferral

RL means the amount of the person’s liability for rates for the parcel

64 Rebate of rates—capped (1) This section applies to an eligible person if— (a) section 63 does not apply to the person; or (b) section 63 applies to the person but the amount of the rebate to which the person is entitled under section 63 is less than or equal to the amount of the rebate cap under this section. (2) The person is entitled, on application to the commissioner under section 61, to a rebate of the person’s liability for rates for a parcel of (3) The amount of rebate is the lesser of— (a) the rebate cap; and (b) the amount worked out using the formula: (4) If the person is a joint owner of the parcel, the reference to the rebate cap in subsection (3) (a) is a reference to the part of the rebate cap— (a) if the parcel is held by the owners as tenants in common—that is proportional to the person’s interest in the land; and (b) if the parcel is held by the owners as joint tenants—that would be proportional to the person’s interest in the land if the joint tenants were tenants in common in equal shares.yearindays D RL 

(5) In subsection (2), if the person is a special disability trust, the condition in subsection (2) (b) will be satisfied if the parcel is the trust beneficiary’s principal place of residence for all or part of the year. rates, for the year, includes any rates deferred under a deferral rebate cap means the rebate cap determined under the Taxation Administration Act, section 139. RL means the amount of the person’s liability for rates for the parcel

65 Rebates and deferred liability (a) a person’s liability for part of the person’s rates for a parcel of land for a year has been deferred under a deferral determination; and (b) the person has applied for, and is entitled to, a rebate for the parcel for the year. (2) The rebate applies to reduce the amount of the person’s liability for rates for the year, other than the person’s deferred liability. (3) Any remaining rebate applies to reduce the person’s deferred liability.

66 Joint and several liability for rates This division does not affect the operation of the Taxation Administration Act, section 50 (Joint and several liability).

67 Change in circumstances (1) This section applies to a person who has applied for a rebate if any of the following circumstances happens: (a) the person stops being an eligible person; (b) the person stops being the owner or a joint owner of the person’s principal place of residence; (c) for a tenant in common—there is a change in the extent of the person’s interest in the person’s principal place of residence; (d) the person changes his or her principal place of residence. (2) This section also applies to a special disability trust if— (a) the trust stops being the owner of the trust beneficiary’s principal place of residence; or (b) the trust beneficiary’s principal place of residence changes. (3) Within 30 days after the day the circumstance happens, the person must give written notice of it to the commissioner. (4) The person commits an offence if the person contravenes subsection (3). Maximum penalty: 5 penalty units. (5) An offence against this section is a strict liability offence.

68 Adjustment of liability for rates (1) This section applies if the commissioner believes on reasonable grounds that a person’s entitlement to a rebate has changed or ended, or will change or end. (2) The commissioner must— (a) decide an amount for the person’s adjusted liability for rates; and

(b) give the person written notice of the decision, setting out— (i) the amount of the person’s adjusted liability; and (ii) the date or dates when any unpaid rates (including instalments of rates) are payable. (3) A person may request a decision under this section. (4) If on request by a person for a decision, the commissioner decides that the person’s entitlement has not changed or ended, the commissioner must give the person written notice of the decision.

69 Break in entitlement (1) If a person— (a) stops being an eligible person; and (b) more than 14 days later, becomes an eligible person again; the person is entitled to a rebate for rates for which the person became liable after the day when the person again becomes an eligible person only if the person applies for the rebate under section 61. (2) If a person— (a) stops being the owner or a joint owner of the person’s principal place of residence; and (b) more than 14 days later, again becomes the owner or a joint owner of a parcel of land that is the person’s principal place of residence; the person is entitled to a rebate for rates for the parcel mentioned in paragraph (b) for which the person became liable after the day when the person becomes the owner or a joint owner of that parcel only if the person applies for the rebate under section 61.

69A Imposition of levies Schedule 1 deals with the imposition of levies and the application of this Act in relation to levies imposed under the schedule. 70 Objections The following decisions are prescribed for the Taxation Administration Act, section 100 (Objection): (a) a decision under section 20A (2) to impose penalty tax for unpaid overdue rates payable by a corporation or trust; (b) a decision under section 43 (1) to refuse to remit interest payable by a person in relation to rates; (c) a decision under section 44 to refuse to pay interest on an overpayment or to pay interest other than from the date when the overpayment was made; (d) a decision under section 46— (i) refusing to make a deferral determination; or (ii) determining a period of deferral other than the period applied for; or (iii) making a determination for the deferral of an amount other than the amount applied for; (e) a decision under section 47 to make a deferral determination; (f) a decision under section 50 amending a deferral determination;

(g) a decision under section 53 that a ground for revocation of a deferral determination made under section 46 exists. Note Assessments are made under the Taxation Administration Act and objections may be made under that Act, s 100 (1) (a). For example, if a person is given an assessment for rates for a parcel of land and the person is dissatisfied with the assessment because rates were not payable for the parcel, the person may object under that paragraph.

71 Objections relating to valuations—general (1) This section applies to an objection to an assessment if the objection relates to the valuation on which the assessment is based. (2) The objection must be made within— (a) 60 days after the day the commissioner gives notice under section 12 (2) of the amount determined as the unimproved value of the parcel; or (b) if the Minister determines a longer period—the period determined. (3) A determination is a disallowable instrument. (4) The Taxation Administration Act, section 103 (Objections lodged out of time) does not apply to the objection.

72 Objections relating to valuations—unit owners For a unit subdivision, if an objection to an assessment relates to the valuation on which the assessment is based, the Taxation Administration Act, section 100 (1) (Objection)— (a) applies to the owners corporation as if the assessment were served on the owners corporation; and (b) does not apply to a unit owner.

73 Review by ACAT (1) This section applies to a determination by the commissioner of an objection to a decision mentioned in section 70, other than a decision mentioned in section 70 (b). (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.

74 Working out amounts with fractions for Act (1) If an amount worked out under this Act contains a fraction of a cent, the amount must be rounded to the nearest cent, with ½ a cent being disregarded. (2) However, if the amount is a part of the average unimproved value of a parcel of land, any fraction of a dollar in the amount worked out must be disregarded. (3) The Taxation Administration Act, section 123 (Adjustments of amounts) does not apply in working out an amount under this Act.

76 Certificate of rates and other charges (1) A relevant person for a parcel of land may apply to the commissioner for a certificate of— (a) the rates assessed to be payable under this Act for the parcel for the current year; and (b) the rates and other amounts immediately payable to the commissioner under this Act in relation to the parcel. (2) The commissioner must give the applicant the certificate.

(3) The certificate is conclusive proof for an honest buyer for value of the matters certified. Note The certificate may include a certificate of amounts payable under the Land Tax Act 2004 in relation to the parcel (see Legislation Act, s 49). (4) For this section, rates and other amounts are taken to be payable immediately even though any necessary time after service of a notice has not ended. relevant person, for a parcel of land, means— (a) the owner of the parcel; or (b) a buyer who has entered into a contract to buy the parcel; or (c) a mortgagee of the parcel.

77 Statement of amounts payable and payments made (1) A person may apply to the commissioner for a statement of— (a) the amounts that became payable to the commissioner under this Act in relation to a parcel of land in a stated year; and (b) the payments received by the commissioner in the year for amounts that became payable under this Act in relation to the parcel. (2) The commissioner must give the applicant the statement. Note The statement may include a statement of land tax payable and received under the Land Tax Act 2004 in relation to the parcel (see Legislation Act, s 49).

78 Determination of fees (1) The Minister may determine fees for this Act. (2) A determination is a disallowable instrument.

79 Regulation-making power The Executive may make regulations for this Act.

Part 1.1 Imposition of levies Section 1.1 (see s 69A) Part 1.1 Imposition of levies 1.1 Police, fire and emergency services levy (1) Police, fire and emergency services levy of the fixed charge is imposed for a parcel of rateable land that is residential or rural land. (2) Police, fire and emergency services levy is imposed for a parcel of rateable land that is commercial land worked out as follows: AUV × P AUV means— (a) the average unimproved value of the parcel; or (b) for airport land—the AUV of airport land worked out under section 40C. Note Different fixed charges, amounts, or percentage rates, may be determined

Imposition of levies Part 1.1 Section 1.2 1.2 City centre marketing and improvements levy (1) City centre marketing and improvements levy is imposed for a parcel of rateable land that is commercial land in a collection area, worked AUV × P (2) The Minister may determine an area as a collection area for this section. (3) A determination is a disallowable instrument. Note Different percentage rates may be determined for different collection areas or part of a collection area (see Legislation Act, s 48). 1.3 Safer families levy (1) Safer families levy is imposed for a parcel of rateable land that is residential or rural land. safer families levy means the safer families levy determined under the Taxation Administration Act, section 139.

Section 2.1 2.1 Application of certain provisions—levies generally (a) section 15 (Rates for part of year); (b) section 16 (Owner to pay rates); (c) section 17 (When are rates payable?); (d) part 4 (Enforcement); (e) section 28 (Unit subdivisions); (f) section 29 (Unit subdivisions—rates); (g) section 39 (Reassessment—completion of development); (h) section 40 (Reassessment—noncompletion of development); (i) part 6 (Exemptions, remissions and certain interest payments); (j) section 76 (Certificate of rates and other charges); (k) any other provision prescribed by regulation. (a) a reference to rates included a reference to a levy imposed under this schedule; and (3) Sections 15, 16 and 17, as applied by this section, are subject to part 5

Application of Act etc Part 1.2 Section 2.1A 2.1A Application of further provisions—police, fire and emergency services levy (a) section 18 (How may rates be paid?); (b) section 19 (Payment of rates by instalments); (c) part 7 (Deferral and rebates) (other than section 63 (Rebate of rates—eligible person since 30 June 1997) and section 64 (Rebate of rates—capped)); (d) any other provision prescribed by regulation. (a) a reference to rates included a reference to the police, fire and emergency services levy imposed under section 1.1; and (3) Sections 18 and 19, as applied by this section, are subject to part 5 2.1B Application of further provisions—safer families levy (a) section 18 (How may rates be paid?); (b) section 19 (Payment of rates by instalments); (c) part 7 (Deferral and rebates) other than section 63 (Rebates of rates—eligible person since 30 June 1997) and section 64 (Rebate of rates—capped); (d) any other provision prescribed by regulation.

Section 2.2 (a) a reference to rates included a reference to the safer families levy imposed under section 1.3; and (3) Sections 18 and 19, as applied by this section, are subject to part 5 2.2 References in other instruments A reference to rates in an instrument, other than a statutory instrument under this Act or the Taxation Administration Act, includes a reference to a levy imposed under this schedule.

Other provisions about levies Part 1.3 Section 3.1 Part 1.3 Other provisions about levies 3.1 Certain proposed subdivisions—imposition of police, fire and emergency services levy land for division 5.2 (Certain proposed unit subdivisions). (2) In its application to the imposition of police, fire and emergency services levy to the parcel of land, section 1.1 has effect as if subsections (3) and (4) of this section were substituted for section 1.1 (1), (2) and (3). (3) Police, fire and emergency services levy is imposed for a parcel of land to which schedule 1, section 3.1 applies, worked out as follows: (CP × AUV × P) + (FC × RP) Administration Act, section 139 for a parcel of commercial land. RP means the percentage, as determined under section 32, of the intended development that is to be used for residential purposes. Note Different fixed charges, amounts, or percentage rates, may be determined

Part 1.3 Other provisions about levies Section 3.1A 3.1A Certain proposed subdivisions—imposition of city centre marketing and improvements levy land for division 5.2 (Certain proposed unit subdivisions). (2) In its application to the imposition of city centre marketing and improvements levy to the parcel of land, section 1.2 has effect as if subsections (3) and (4) of this section were substituted for section 1.2 (1) and (4). (3) City centre marketing and improvements levy is imposed for a qualifying parcel of land for division 5.2 (Certain proposed unit subdivisions), worked out as follows: (AUV  CP)  P Note Different percentage rates may be determined for different collection areas or part of a collection area (see Legislation Act, s 48). 3.2 Rebate of levy (1) This section applies to an eligible person. (2) The person is entitled, on application to the commissioner under section 61, to a rebate of the person’s liability for levy for a parcel of

Other provisions about levies Part 1.3 Section 3.2 (3) The amount of the PFES rebate that a person is entitled to is worked PFES rebate × LL levy × D days in year (4) Division 7.3 (Rebate of rates) has effect as if it included this section. the definition of eligible person for pt 7 will apply to this section PFES rebate means the police, fire and emergency services rebate determined under the Taxation Administration Act, section 139. levy, for a parcel for a year, means levy imposed under this schedule for the parcel for the year (other than the safer families levy imposed under section 1.3), and includes any levy deferred under a deferral LL means the amount of the person’s liability for levy for the parcel

(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 • calendar year • civil partner • civil union partner • commissioner for revenue • contravene • financial year • function • home address • month • person (see s 160) • registrar-general • territory planning authority • under. airport land—see section 40B. annual redetermination, of a parcel of land, means a redetermination of the unimproved value of the parcel under section 10. assessment notice, in relation to rates, means a notice of assessment under the Taxation Administration Act, section 14 in relation to the rates. average unimproved value, of a parcel of land for a particular year— see section 13A. Canberra Airport, for part 5A (Airport land)—see section 40A. commercial land means rateable land that is not residential land or rural land. commissioner means the commissioner for revenue.

Commonwealth land means land that is the property of the Commonwealth. declared land sublease—see the Planning Act 2023, section 365 (1). deferral determination, for part 7 (Deferral and rebates)—see determination, of the unimproved value of a parcel of land, includes redetermination of the unimproved value. development index, for part 5A (Airport land)—see section 40D. development lease, of land, means a lease for the development of the land by the lessee, or at the lessee’s expense, by clearing, filling, grading, draining, levelling or excavating the land to make it suitable for subdivision into parcels of land to be leased. domestic relationship, for part 7 (Deferral and rebates)—see eligible parcel of land, for division 5.2 (Certain proposed unit eligible person, for part 7 (Deferral and rebates)—see section 45. growth index, for part 5A (Airport land)—see section 40E. land tax—see the Land Tax Act 2004, dictionary. lease means a lease from the Commonwealth or the Territory, and includes an agreement with the Commonwealth or the Territory— (a) for a lease of a parcel of land; or (b) for the tenancy or occupation of a parcel of land. liability for rates, for division 7.3 (Rebate of rates)—see section 60.

owner, of a parcel of land, means— (a) except for part 7— (i) the registered proprietor of an interest in the parcel (other than an interest in a lease granted by a person other than the Territory or the Commonwealth); or (ii) if the registered proprietor has sold the interest to another person (the new owner) and the new owner is in possession of the parcel but not yet registered as the proprietor—the new owner; or (iii) a mortgagee in possession of the parcel; or (iv) a person holding the parcel of land under a sublease from the Territory, if the Territory holds the parcel under lease from the Commonwealth; or (v) for a parcel held under a declared land sublease—the sublessee; and (b) for part 7 (Deferral and rebates)—see section 45. owners corporation—see the Unit Titles (Management) Act 2011, dictionary. parcel includes— (a) a part of a parcel of land that is separately held by an occupier, tenant, lessee or owner; and (b) land held under a declared land sublease. partner, for part 7 (Deferral and rebates)—see section 45. partnership, for part 7 (Deferral and rebates)—see section 45. pensioner, for part 7 (Deferral and rebates)—see section 45. payment date—see section 17.

primary production means— (a) production resulting directly from— (i) cultivation of land; or (ii) keeping animals for their sale, their bodily produce or natural increase; or (iii) fishing operations; or (iv) forest operations; and (b) the manufacture of dairy produce by the person who produced the raw material used in that manufacture. qualifying development application, for division 5.2 (Certain proposed unit subdivisions)—see section 30. qualifying development determination, for division 5.2 (Certain proposed unit subdivisions)—see section 30. qualifying parcel of land, for division 5.2 (Certain proposed unit rateable land—see section 8. rates includes the total of— (a) costs and expenses reasonably incurred by the commissioner in attempting to recover the rates; and (b) interest payable in relation to the rates. rebate, for part 7 (Deferral and rebates)—see section 45. residential land means— (a) rateable land leased for residential purposes only; or (b) rateable land leased for residential purposes and other purposes but used for residential purposes only; or

(c) a parcel of rateable land included in the common property of a community title scheme under the Community Title Act 2001, if— (i) at least 1 parcel of land in the scheme is residential land under paragraph (a) or (b); and (ii) no parcel of land in the scheme is leased for a commercial purpose. rural land means— (a) rateable land leased for the purpose of primary production only; or (b) rateable land leased for the purpose of primary production and other purposes but used mainly for primary production; or (c) a parcel of rateable land included in the common property of a community title scheme under the Community Title Act 2001, if no parcel of land in the scheme is— (i) residential land; or (ii) leased for a commercial purpose. special disability trust—see the Social Security Act 1991, (Cwlth), section 1209L. special rate pensioner, for part 7 (Deferral and rebates)—see Taxation Administration Act means the Taxation Administration Act 1999. unimproved value—see section 6. unit means a unit under the Unit Titles Act, section 9. unit entitlement—see the Unit Titles Act, section 8.

unit owner means— (a) the registered proprietor of the lease of a unit; or (b) if the registered proprietor has sold the interest to another person (the new owner) and the new owner is in possession of the unit but not yet registered as the proprietor—the new owner. units plan means a units plan under the Unit Titles Act 2001, section 7. unit subdivision means a parcel of land subdivided by registration of a units plan. Unit Titles Act means the Unit Titles Act 2001. variation, of a lease, for division 5.2 (Certain proposed unit year means a financial year.

1 About the 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

Rates Act 2004 A2004-3 notified LR 18 February 2004 s 1, s 2 commenced 18 February 2004 (LA s 75 (1)) remainder commenced 1 July 2004 (s 2) as amended by Revenue Legislation Amendment Act 2004 A2004-36 pt 2 notified LR 30 June 2004 s 1, s 2 commenced 30 June 2004 (LA s 75 (1)) pt 2 commenced 1 July 2004 (s 2) Statute Law Amendment Act 2005 A2005-20 sch 3 pt 3.48 notified LR 12 May 2005 s 1, s 2 taken to have commenced 8 March 2005 (LA s 75 (2)) sch 3 pt 3.48 commenced 2 June 2005 (s 2 (1)) Rates Amendment Act 2005 A2005-23 notified LR 11 May 2005 s 1, s 2 commenced 11 May 2005 (LA s 75 (1)) remainder commenced 1 July 2005 (s 2) Revenue Legislation Amendment Act 2005 A2005-29 pt 5 notified LR 28 June 2005 s 1, s 2 commenced 28 June 2005 (LA s 75 (1)) pt 5 commenced 29 June 2005 (s 2 (2)) Revenue Legislation Amendment Act 2006 A2006-19 pt 5 notified LR 17 May 2006 s 1, s 2 commenced 17 May 2006 (LA s 75 (1)) pt 5 commenced 18 May 2006 (s 2 (3)) Civil Unions Act 2006 A2006-22 sch 1 pt 1.26 notified LR 19 May 2006 s 1, s 2 commenced 19 May 2006 (LA s 75 (1)) sch 1 pt 1.26 never commenced Note Act repealed by disallowance 14 June 2006 (see Cwlth Gaz 2006 No S93)

Rates Amendment Act 2006 A2006-29 notified LR 15 June 2006 s 1, s 2 commenced 15 June 2006 (LA s 75 (1)) remainder commenced 1 July 2006 (s 2) Rates Amendment Act 2007 A2007-2 notified LR 20 March 2007 s 1, s 2 commenced 20 March 2007 (LA s 75 (1)) remainder commenced 1 July 2007 (s 2 and CN2007-4) Statute Law Amendment Act 2007 A2007-3 sch 3 pt 3.83 notified LR 22 March 2007 s 1, s 2 taken to have commenced 1 July 2006 (LA s 75 (2)) sch 3 pt 3.83 commenced 12 April 2007 (s 2 (1)) Revenue Legislation Amendment Act 2007 A2007-21 pt 5 notified LR 19 June 2007 s 1, s 2 commenced 19 June 2007 (LA s 75 (1)) pt 5 commenced 20 June 2007 (s 2) Revenue Legislation (Housing Affordability Initiatives) Amendment Act 2007 A2007-29 pt 4 notified LR 2 October 2007 s 1, s 2 commenced 2 October 2007 (LA s 75 (1)) pt 4 commenced 3 October 2007 (s 2) Civil Partnerships Act 2008 A2008-14 sch 1 pt 1.22 notified LR 15 May 2008 s 1, s 2 commenced 15 May 2008 (LA s 75 (1)) sch 1 pt 1.22 commenced 19 May 2008 (s 2 and CN2008-8) Land Rent Act 2008 A2008-16 sch 1 pt 1.3 notified LR 30 June 2008 s 1, s 2 commenced 30 June 2008 (LA s 75 (1)) sch 1 pt 1.3 commenced 1 July 2008 (s 2 and CN2008-10) ACT Civil and Administrative Tribunal Legislation Amendment Act 2008 (No 2) A2008-37 sch 1 pt 1.88 notified LR 4 September 2008 s 1, s 2 commenced 4 September 2008 (LA s 75 (1)) sch 1 pt 1.88 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 3.63 notified LR 1 September 2009 s 1, s 2 commenced 1 September 2009 (LA s 75 (1)) sch 3 pt 3.63 commenced 22 September 2009 (s 2) Statute Law Amendment Act 2009 (No 2) A2009-49 sch 3 pt 3.60 notified LR 26 November 2009 s 1, s 2 commenced 26 November 2009 (LA s 75 (1)) sch 3 pt 3.60 commenced 17 December 2009 (s 2) Rates and Land Tax Legislation Amendment Act 2009 A2009-52 pt 4 notified LR 18 December 2009 s 1, s 2 commenced 18 December 2009 (LA s 75 (1)) pt 4 commenced 1 January 2010 (s 2) Revenue Legislation Amendment Act 2010 (No 2) A2010-20 pt 4 notified LR 6 July 2010 s 1, s 2 commenced 6 July 2010 (LA s 75 (1)) pt 4 commenced 7 July 2010 (s 2) Unit Titles (Management) Act 2011 A2011-41 sch 5 pt 5.10 notified LR 3 November 2011 s 1, s 2 commenced 3 November 2011 (LA s 75 (1)) sch 5 pt 5.10 commenced 30 March 2012 (s 2 and CN2012-6) Statute Law Amendment Act 2011 (No 3) A2011-52 sch 3 pt 3.47 notified LR 28 November 2011 s 1, s 2 commenced 28 November 2011 (LA s 75 (1)) sch 3 pt 3.47 commenced 12 December 2011 (s 2) Rates and Land Tax Legislation Amendment Act 2012 A2012-37 pt 3 notified LR 18 June 2012 s 1, s 2 commenced 18 June 2012 (LA s 75 (1)) pt 3 commenced 1 July 2012 (s 2) Civil Unions Act 2012 A2012-40 sch 3 pt 3.23 notified LR 4 September 2012 s 1, s 2 commenced 4 September 2012 (LA s 75 (1)) sch 3 pt 3.23 commenced 11 September 2012 (s 2)

Revenue Legislation (Tax Reform) Amendment Act 2013 A2013-17 sch 1 pt 1.2 notified LR 22 May 2013 s 1, s 2 commenced 22 May 2013 (LA s 75 (1)) sch 1 pt 1.2 commenced 23 May 2013 (s 2) Statute Law Amendment Act 2014 (No 2) A2014-44 sch 3 pt 3.9 notified LR 5 November 2014 s 1, s 2 commenced 5 November 2014 (LA s 75 (1)) sch 3 pt 3.9 commenced 19 November 2014 (s 2) Planning and Development (University of Canberra and Other Leases) Legislation Amendment Act 2015 A2015-19 pt 18 notified LR 11 June 2015 s 1, s 2 commenced 11 June 2015 (LA s 75 (1)) pt 18 commenced 1 July 2015 (s 2 and CN2015-9) Rates Amendment Act 2015 A2015-44 notified LR 5 November 2015 s 1, s 2 commenced 5 November 2015 (LA s 75 (1)) remainder commenced 6 November 2015 (s 2) Revenue (Charitable Organisations) Legislation Amendment Act 2015 A2015-48 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 2015 A2015-49 pt 7 notified LR 24 November 2015 s 1, s 2 commenced 24 November 2015 (LA s 75 (1)) pt 7 commenced 25 November 2015 (s 2) Safer Families Levy Act 2016 A2016-40 notified LR 17 August 2016 s 1, s 2 commenced 18 August 2016 (LA s 75 (1)) remainder commenced 18 August 2016 (s 2) Rates (Pensioner Rebate) Amendment Act 2016 A2016-41 notified LR 17 August 2016 s 1, s 2 commenced 18 August 2016 (LA s 75 (1)) remainder commenced 18 August 2016 (s 2)

Revenue Legislation Amendment Act 2016 A2016-47 pt 3 notified LR 22 August 2016 s 1, s 2 commenced 22 August 2016 (LA s 75 (1)) pt 3 commenced 1 September 2016 (s 2) Public Sector Management Amendment Act 2016 A2016-52 sch 1 pt 1.55 notified LR 25 August 2016 s 1, s 2 commenced 25 August 2016 (LA s 75 (1)) sch 1 pt 1.55 commenced 1 September 2016 (s 2) Revenue Legislation Amendment Act 2017 A2017-1 sch 1 pt 1.9 notified LR 22 February 2017 s 1, s 2 commenced 22 February 2017 (LA s 75 (1)) sch 1 pt 1.9 commenced 18 September 2017 (s 2 (1) and CN2017-5) Revenue Legislation Amendment Act 2017 (No 2) A2017-11 pt 4 notified LR 16 May 2017 s 1, s 2 commenced 16 May 2017 (LA s 75 (1)) pt 4 commenced 1 July 2017 (s 2) Revenue Legislation Amendment Act 2018 A2018-2 sch 1 pt 1.8 notified LR 28 February 2018 s 1, s 2 commenced 28 February 2018 (LA s 75 (1)) sch 1 pt 1.8 commenced 1 March 2018 (s 2) Land Tax Amendment Act 2018 A2018-15 s 47 notified LR 16 May 2018 s 1, s 2 commenced 16 May 2018 (LA s 75 (1)) s 47 commenced 1 July 2018 (s 2) Revenue Legislation Amendment Act 2019 A2019-7 sch 1 pt 1.6 notified LR 27 March 2019 s 1, s 2 commenced 27 March 2019 (LA s 75 (1)) sch 1 pt 1.6 commenced 28 March 2019 (s 2 (1)) Revenue Legislation Amendment Act 2019 (No 2) A2019-46 pt 6 notified LR 9 December 2019 s 1, s 2 commenced 9 December 2019 (LA s 75 (1)) pt 6 commenced 16 December 2019 (s 2 (2) and CN2019-21)

Rates Amendment Act 2020 A2020-8 notified LR 7 April 2020 s 1, s 2 commenced 7 April 2020 (LA s 75 (1)) remainder commenced 1 July 2020 (s 2) COVID-19 Emergency Response Legislation Amendment Act 2020 A2020-14 sch 1 pt 1.26 notified LR 13 May 2020 s 1, s 2 taken to have commenced 30 March 2020 (LA s 75 (2)) sch 1 pt 1.26 commenced 14 May 2020 (s 2 (1)) Revenue Legislation Amendment Act 2021 A2021-10 sch 1 pt 1.6 notified LR 19 May 2021 s 1, s 2 commenced 19 May 2021 (LA s 75 (1)) sch 1 pt 1.6 commenced 20 May 2021 (s 2 (1)) Statute Law Amendment Act 2021 A2021-12 sch 3 pt 3.50 notified LR 9 June 2021 s 1, s 2 commenced 9 June 2021 (LA s 75 (1)) sch 3 pt 3.50 commenced 23 June 2021 (s 2 (1)) Education Amendment Act 2022 A2022-10 sch 1 pt 1.5 notified LR 17 June 2022 s 1, s 2 commenced 17 June 2022 (LA s 75 (1)) sch 1 pt 1.5 commenced 20 December 2022 (s 2) Planning (Consequential Amendments) Act 2023 A2023-36 sch 1 pt 1.55 notified LR 29 September 2023 s 1, s 2 commenced 29 September 2023 (LA s 75 (1)) sch 1 pt 1.55 commenced 27 November 2023 (s 2 (1) and see Planning Act 2023 A2023-18, s 2 (2) and CN2023-10) Revenue Legislation Amendment Act 2023 [No 2] A2023-47 pt 3 notified LR 15 November 2023 s 1, s 2 commenced 15 November 2023 (LA s 75 (1)) pt 3 commenced 1 July 2024 (s 2) Statute Law Amendment Act 2025 A2025-29 sch 4 pt 4.149 notified LR 6 November 2025 s 1, s 2 commenced 6 November 2025 (LA s 75 (1)) sch 4 pt 4.149 commenced 26 December 2025 (s 2 (7))

Commencement s 2 om LA s 89 (4) s 3 am A2009-52 s 10 Meaning of unimproved value s 6 am A2009-52 s 11; A2016-47 ss 14-17; A2020-8 s 4 Meaning of rateable land s 8 am A2005-20 amdt 3.336; A2007-29 s 16 sub A2015-48 s 13 am A2022-10 amdt 1.7, amdt 1.8 First determination of unimproved value s 9 am A2009-52 s 12, s 13 sub A2016-47 s 18 Annual redeterminations s 10 am A2009-52 s 14 sub A2016-47 s 18 Redetermination—error s 11 sub A2009-52 s 15 am A2016-47 ss 19-21; A2020-8 s 5 Redetermination—change of circumstances (other than chargeable variation of nominal rent lease) s 11A hdg sub A2020-8 s 6 s 11A ins A2009-52 s 15 am A2016-47 s 22; A2020-8 s 7, s 8 Redetermination—chargeable variation of nominal rent lease s 11B ins A2020-8 s 9 am A2023-36 amdt 1.323, amdt 1.324 Recording, notification and publication of determinations s 12 hdg sub A2004-36 s 4 s 12 am A2004-36 s 5 Meaning of average unimproved value s 13A ins A2020-8 s 10 am A2023-47 s 24 Imposition of rates s 14 sub A2005-23 s 4 am A2013-17 amdts 1.6-1.9; A2015-44 s 4; A2017-11 s 14 (3), def AUV, par (b) exp 6 November 2030 (s 40F (a)) Rates for part of year s 15 am A2006-29 s 4

Payment of rates by instalments s 19 am A2020-14 amdt 1.122 (3)-(9) exp 29 September 2023 (s 19 (9)) Disapplication of provisions of Taxation Administration Act s 20 hdg sub A2021-10 amdt 1.21 s 20 am A2021-10 amdt 1.22 Penalty tax s 20A ins A2021-10 amdt 1.23 Interest payable on overdue rates s 21 am A2014-44 amdt 3.52 Charge of rates on land s 22 om A2015-49 s 34 Notice of rates in arrears s 23 am A2011-52 amdt 3.181 Unoccupied land—letting for unpaid rates s 24 om A2015-49 s 34 Entitlement to possession of land held by commissioner s 25 om A2015-49 s 34 Sale of land for nonpayment of rates s 26 sub A2006-19 s 29 am A2008-16 amdt 1.12, amdt 1.13 Application may relate to more than 1 parcel s 27 am A2006-19 s 30 Unit subdivisions s 28 am A2018-2 amdt 1.18; pars renum R32 LA Unit subdivisions—rates s 29 am A2006-29 s 5, s 6; A2017-11 s 15, s 16; A2018-15 s 47 Application by owner of eligible parcel of land s 31 am A2016-47 s 23, s 24; pars renum R29 LA; A2021-10 amdts 1.24-1.26; A2021-12 amdt 3.161; A2023-36 amdt 1.325; A2025-29 amdt 4.150 Variation of lease or change of intention s 33 am A2021-12 amdt 3.161 Imposition of rates—qualifying parcels of land s 34 am A2007-21 s 13, s 14; A2013-17 amdts 1.10-1.12

End of application of div 5.2 s 36 am A2016-47 s 25, s 26; pars renum R29 LA; A2023-47 s 25, s 26; ss renum R44 LA Transfer of lease s 38 om A2018-2 amdt 1.19 Reassessment—noncompletion of development s 40 am A2018-2 amdt 1.20 Airport land pt 5A hdg ins A2015-44 s 5 Definitions—pt 5A s 40A ins A2015-44 s 5 def Canberra Airport ins A2015-44 s 5 def development index ins A2015-44 s 5 def growth index ins A2015-44 s 5 Meaning of airport land s 40B ins A2015-44 s 5 AUV of airport land s 40C ins A2015-44 s 5 Working out the development index s 40D ins A2015-44 s 5 Working out growth index s 40E ins A2015-44 s 5 am A2020-8 s 11; A2021-10 amdt 1.27 (3)-(5) exp 30 June 2022 (s 40E (5)) Expiry—airport land provisions s 40F ins A2015-44 s 5 Exemption from rates s 41 am A2011-52 amdt 3.181; A2025-29 amdt 4.150 Remission of rates s 42 am A2025-29 amdt 4.150

Remission of interest s 43 sub A2019-7 amdt 1.40 Interest on refund s 44 am A2005-29 s 29 Definitions for pt 7 s 45 am A2015-19 s 115 def deferral determination sub A2006-19 s 31 def domestic relationship om A2006-22 amdt 1.108 sub A2007-3 amdt 3.437 def eligible person am A2010-20 s 10 def owner am A2010-20 s 11; pars renum R18 LA; A2015-19 s 116; pars renum R25 LA def partner sub A2006-22 amdt 1.109 (A2006-22 rep before commenced by disallowance (see Cwlth Gaz 2006 No S93)) am A2008-14 amdt 1.78; A2012-40 amdt 3.97 def pensioner am A2006-22 amdt 1.110, amdt 1.111 Cwlth Gaz 2006 No S93)); A2007-3 amdt 3.438; A2008-14 amdt 1.79; A2009-20 amdts 3.172-3.174; A2012-40 amdt 3.98 def personal relationship ins A2006-22 amdt 1.112 def special disability trust ins A2010-20 s 12 om A2021-10 amdt 1.28 def special rate pensioner sub A2009-20 amdt 3.175 Determination for deferral of rates on application s 46 sub A2006-19 s 32 am A2010-20 s 13, s 14; pars renum R18 LA; A2013-17 amdt 1.13, amdt 1.14; A2019-46 s 38; pars renum R35 LA; A2021-12 amdt 3.161; A2025-29 amdt 4.150 Determination for deferral of rates without application s 47 sub A2006-19 s 32 am A2010-20 s 15; ss renum R18 LA Revocation of deferral determination—payment of debt and on request s 51 am A2006-19 s 33 Additional grounds for revocation of deferral determination s 52 am A2006-19 ss 34-36; A2013-17 amdt 1.15, amdt 1.16; A2019-46 s 39, s 40 Notice of proposed revocation on additional grounds s 53 am A2006-19 s 37

Revocation of deferral determination on grounds s 54 am A2006-19 s 38; A2008-37 amdt 1.421 Recovery of deferred amounts s 55 am A2011-52 amdt 3.179 Application for rebate s 61 am A2021-12 amdt 3.161 Rebate of rates—eligible person since 30 June 1997 s 63 hdg sub A2016-41 s 4 s 63 am A2016-41 s 5; A2017-11 s 17; ss renum R30 LA (6)–(8) exp 30 June 2018 (s 63 (8)) ss renum R33 LA Rebate of rates—capped s 64 am A2010-20 s 16; ss renum R18 LA; A2016-41 s 6 Change in circumstances s 67 am A2010-20 s 17; ss renum R18 LA; A2018-2 amdt 1.21 Imposition of levies s 69A ins A2006-29 s 7 Objections s 70 am A2006-19 s 39; A2015-49 s 35; pars renum R27 LA; A2021-10 amdt 1.29; pars renum R38 LA Objections relating to valuations—general s 71 am A2021-10 amdt 1.30; ss renum R38 LA Review by ACAT s 73 sub A2008-37 amdt 1.422 am A2015-49 s 36 Notice of transfer s 75 am A2009-49 amdt 3.147 om A2018-2 amdt 1.22 Certificate of rates and other charges s 76 am A2008-16 amdt 1.14; A2017-1 amdt 1.112; A2019-7 amdts 1.41-1.43; A2021-12 amdt 3.161; A2025-29 amdt 4.150 Statement of amounts payable and payments made s 77 am A2021-12 amdt 3.161; A2025-29 amdt 4.150 Determination of fees s 78 am A2011-52 amdt 3.181; A2025-29 amdt 4.150 Regulation-making power s 79 am A2025-29 amdt 4.150

Transitional pt 9 hdg exp 1 July 2005 (s 100) Definitions for pt 9 s 80 exp 1 July 2005 (s 100) Annual redetermination for 1991 s 81 exp 1 July 2005 (s 100) Determinations for 1995 and 1996 s 82 exp 1 July 2005 (s 100) Unimproved values for 1995 and 1996 s 83 exp 1 July 2005 (s 100) Determinations of unimproved value s 84 exp 1 July 2005 (s 100) Assessments s 85 exp 1 July 2005 (s 100) Rates payable under repealed Rates Act s 86 exp 1 July 2005 (s 100) Land to which repealed Rates Act, pt 4A applied s 87 exp 1 July 2005 (s 100) Application under repealed Rates Act, pt 4A s 88 exp 1 July 2005 (s 100) Right to object if no objection lodged s 89 exp 1 July 2005 (s 100) Objections lodged under repealed Rates Act s 90 exp 1 July 2005 (s 100) Applications for review if no application lodged s 91 exp 1 July 2005 (s 100) Application for review if application lodged s 92 exp 1 July 2005 (s 100) Notice of rates in arrears s 93 exp 1 July 2005 (s 100) Determination for deferral of rates s 94 exp 1 July 2005 (s 100) Application for deferral determination s 95 exp 1 July 2005 (s 100) Rebate of rates s 96 exp 1 July 2005 (s 100)

Application for determination for rebate of rates s 97 exp 1 July 2005 (s 100) Statements under s 77 s 98 exp 1 July 2005 (s 100) Modification of pt 9’s operation s 99 exp 1 July 2005 (s 100) Expiry of pt 9 s 100 exp 1 July 2005 (s 100) Consequential amendments and repeals pt 10 hdg om LA s 89 (3) Legislation amended or repealed—sch 1 s 101 om LA s 89 (3) Levies sch 1 om LA s 89 (3) ins A2006-29 s 8 Police, fire and emergency services levy sch 1 s 1.1 hdg sub A2023-47 s 27 sch 1 s 1.1 am A2013-17 amdts 1.17-1.19; A2015-44 s 6; A2023-47 s 28 (3), def AUV, par (b) exp 6 November 2030 (s 40F (c)) City centre marketing and improvements levy sch 1 s 1.2 ins A2007-2 s 4 am A2025-29 amdt 4.150 Safer families levy sch 1 s 1.3 ins A2016-40 s 4 Application of certain provisions—levies generally sch 1 s 2.1 sub A2007-2 s 5 pars renum R14 LA Application of further provisions—police, fire and emergency services levy sch 1 s 2.1A hdg sub A2023-47 s 29 sch 1 s 2.1A ins A2007-2 s 5 am A2016-41 s 7; A2023-47 s 30 Application of further provisions—safer families levy sch 1 s 2.1B ins A2016-40 s 5 Certain proposed subdivisions—imposition of police, fire and emergency services levy sch 1 s 3.1 hdg sub A2007-2 s 6; A2023-47 s 31 sch 1 s 3.1 am A2007-2 s 7; A2013-17 amdt 1.20, amdt 1.21; A2023-47 s 32

Certain proposed subdivisions—imposition of city centre marketing and improvements levy sch 1 s 3.1A ins A2007-2 s 8 Rebate of levy sch 1 s 3.2 am A2016-40 s 6; A2016-41 s 8, s 9; A2023-47 s 33, s 34 dict am A2008-14 amdt 1.80; A2008-37 amdt 1.423; A2009-49 amdt 3.148; A2012-40 amdt 3.99; A2014-44 amdt 3.53; A2016-52 amdt 1.152; A2020-8 s 12; A2023-36 amdt 1.326 def airport land ins A2015-44 s 7 def average unimproved value sub A2020-8 s 13 def Canberra Airport ins A2015-44 s 7 def declared land sublease ins A2015-19 s 117 sub A2023-36 amdt 1.327 def development index ins A2015-44 s 7 def domestic relationship om A2006-22 amdt 1.113 def growth index ins A2015-44 s 7 def owner am A2009-52 s 16; pars renum R17 LA; A2015-19 s 118 def owners corporation sub A2011-41 amdt 5.29 def parcel sub A2015-19 s 119 def personal relationship ins A2006-22 amdt 1.114 def relevant date om A2016-47 s 27 def residential land sub A2012-37 s 5 def rural land sub A2012-37 s 5 def special disability trust ins A2011-52 amdt 3.180 am A2021-10 amdt 1.31 def unit owner sub A2009-52 s 17 def units plan sub A2005-20 amdt 3.337

Earlier republications 5 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. for 1 July 2004– A2004-36 new Act and amendments by A2004-36 2 June 2005– A2005-23 amendments by A2005-20 29 June 2005– A2005-29 amendments by A2005-29 1 July 2005– A2005-29 amendments by A2005-23 2 July 2005– A2005-29 commenced expiry 18 May 2006– A2006-19 amendments by A2006-19 1 July 2006– 11 Apr 2007 A2006-29 amendments by A2006-29 12 Apr 2007 12 Apr 2007– A2007-3 amendments by A2007-3 20 June 2007– A2007-21 amendments by A2007-21 1 July 2007– 2 Oct 2007 A2007-21 amendments by A2007-2 R11 3 Oct 2007 3 Oct 2007– A2007-29 amendments by A2007-29 19 May 2008– A2008-14 amendments by A2008-14

for 1 July 2008– 1 Feb 2009 A2008-16 amendments by A2008-16 2 Feb 2009 2 Feb 2009– 21 Sept 2009 A2008-37 amendments by A2008-37 22 Sept 2009 22 Sept 2009– 16 Dec 2009 A2009-20 amendments by A2009-20 17 Dec 2009 17 Dec 2009– 31 Dec 2009 A2009-49 amendments by A2009-49 1 Jan 2010 1 Jan 2010– A2009-52 amendments by A2009-52 7 July 2010– 11 Dec 2011 A2010-20 amendments by A2010-20 12 Dec 2011 12 Dec 2011– 29 Mar 2012 A2011-52 amendments by A2011-52 30 Mar 2012 30 Mar 2012– A2011-52 amendments by A2011-41 1 July 2012– 10 Sept 2012 A2012-37 amendments by A2012-37 11 Sept 2012 11 Sept 2012– A2012-40 amendments by A2012-40 23 May 2013– 18 Nov 2014 A2013-17 amendments by A2013-17 19 Nov 2014 19 Nov 2014– A2014-44 amendments by A2014-44 1 July 2015– 5 Nov 2015 A2015-19 amendments by A2015-19 6 Nov 2015 6 Nov 2015– 24 Nov 2015 A2015-44 amendments by A2015-44 25 Nov 2015 25 Nov 2015– 17 Aug 2016 A2015-49 amendments by A2015-48 and A2015-49 18 Aug 2016 18 Aug 2016– 31 Aug 2016 A2016-41 amendments by A2016-40 and A2016-41

Earlier republications 5 for 1 Sept 2016 1 Sept 2016– A2016-52 amendments by A2016-47 and A2016-52 1 July 2017– 17 Sept 2017 A2017-11 amendments by A2017-11 18 Sept 2017 18 Sept 2017– 28 Feb 2018 A2017-11 amendments by A2017-1 1 Mar 2018 1 Mar 2018– A2018-2 amendments by A2018-2 1 July 2018– 27 Mar 2019 A2018-15 amendments by A2018-15 and expiry of provisions (s 63 (6)-(8)) 28 Mar 2019 28 Mar 2019– 15 Dec 2019 A2019-7 amendments by A2019-7 16 Dec 2019 16 Dec 2019– A2019-46 amendments by A2019-46 14 May 2020– A2020-14 amendments by A2020-14 1 July 2020– A2020-14 amendments by A2020-8 20 May 2021– A2021-10 amendments by A2021-10 23 June 2022– A2021-12 amendments by A2021-12 1 July 2022– 19 Dec 2022 A2021-12 expiry of provisions (s 40E (3)-(5)) 20 Dec 2022 20 Dec 2022– 29 Sept 2023 A2022-10 amendments by A2022-10 30 Sept 2023 30 Sept 2023– 26 Nov 2023 A2022-10 expiry of provisions (s 19 (3)-(9)) 27 Nov 2023 27 Nov 2023– A2023-36 amendments by A2023-36

for 1 July 2024– 25 Dec 2025 A2023-47 amendments by A2023-47