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.