Schedule 1 Decisions reviewable by
commissioner and ACAT
(see s 100, s 107 and s 107A)
1.1 Objections and reviews
A person dissatisfied with a decision mentioned in section 1.2 may—
(a) lodge an objection under section 100; and
(b) if dissatisfied with the determination of the objection—apply to
the ACAT under section 108A (Applications for review).
1.2 Decisions subject to objection or review
Section 1.1 applies to a decision—
(a) under section 8 determining the existence and effect of a tax
avoidance scheme; or
(b) under section 18F refusing an application for a beneficial
organisation determination; or
(c) under section 18F revoking a beneficial organisation
determination; or
(d) under section 31 to impose penalty tax; or
(e) under section 34 to impose increased penalty tax; or
(f) under section 37 refusing to remit penalty tax; or
(g) under section 40 (5) revoking a variation previously granted in
relation to requirements for a return; or
(h) under section 43 refusing an application for special
arrangements for lodgment of returns or methods of payment; or
(i) under section 44 imposing conditions on an approval under
section 43; or
Schedule 1 Decisions reviewable by commissioner and ACAT
Section 1.2
(j) under section 45 varying or cancelling an approval under
section 43; or
(k) under section 103 refusing permission to lodge a late objection;
or
(l) under the Planning Act 2023, section 343 (1) in relation to an
application to defer payment of a lease variation charge; or
(m) under the Planning Act 2023, section 344 (2) and this Act,
section 52 in relation to the conditions of a deferral arrangement;
or
(n) under the Planning Act 2023, section 345 (3) and this Act,
section 52 in relation to the variation of a deferral arrangement.
Decisions reviewable by commissioner only Schedule 2
Section 2.1
Schedule 2 Decisions reviewable by
commissioner only
(see s 100 and s 107)
2.1 Objections
A person dissatisfied with a decision listed in section 2.2 may lodge
an objection under section 100.
2.2 Kinds of decision subject to objection
Section 2.1 applies to a decision—
(a) under section 29 refusing to remit interest; or
(b) under section 40 (3), refusing to vary the time for lodging a
return in accordance with the taxpayer’s application; or
(c) under section 40 (3), refusing to vary the period to which a return
relates in accordance with the taxpayer’s application; or
(d) under section 52—
(i) refusing to extend the time for payment of tax; or
(ii) refusing to accept payment by instalments; or
(iii) imposing a condition on an extension of time or acceptance
of payment by instalments; or
(e) under section 103 imposing conditions on a grant of permission
to lodge a late objection.
(see s 2)
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
• ACT
• administrative unit
• Australian statistician
• commissioner for fair trading
• Commonwealth
• Commonwealth Criminal Code
• Corporations Act
• Criminal Code
• director-general (see s 163)
• Executive
• found guilty
• home address
• individual
• integrity commissioner
• Magistrates Court
• penalty unit (see s 133)
• reviewable decision notice
• State
• Supreme Court
• Legislative Assembly
• Minister (see s 162)
• the Territory.
arrangement, for payment of an assessment amount, for division 7.2
(Recovery of tax from directors of corporations)—see section 56A.
assessment means—
(a) an assessment, reassessment or compromise assessment of the
tax liability of a person under a tax law, made by the
commissioner under part 3; or
(b) an assessment substituted by the ACAT on review under part 10.
assessment amount, for a corporation, for division 7.2 (Recovery of
tax from directors of corporations)—see section 56A.
at premises, for division 9.2A (Authorised valuers)—see
section 90A.
authorised officer means an authorised officer under section 79.
authorised valuer means an authorised valuer appointed under
section 90B.
beneficial organisation determination means a determination made
under section 18F (Beneficial organisation determinations—
decision).
business means—
(a) a profession or trade; or
(b) any other activity carried on for fee or reward; or
(c) the activity of employing people to perform duties in connection
with another business; or
(d) the carrying on of a trust;
whether carried on by 1 person or 2 or more people together.
charitable organisation, for a tax law—see section 18B.
commissioner means the Commissioner for Australian Capital
Territory Revenue mentioned in section 73.
commissioner-reviewable decision, for division 10.2 (Notification
and review of decisions)—see section 107.
corporation—see the Corporations Act, section 57A.
deferral scheme, for division 11.5A (Revenue measures—deferral,
exemption and rebate schemes)—see section 137D (1).
director, in relation to a body corporate, includes a person occupying
or acting in a position with responsibility for the direction of the body,
by whatever name called and whether or not validly appointed to
occupy, or duly authorised to act in, the position.
Note Document is defined in the Legislation Act, dict, pt 1, and includes
information in electronic form.
excluded organisation, for part 3A (Charitable organisations)—see
section 18C.
exemption scheme, for division 11.5A (Revenue measures—deferral,
exemption and rebate schemes)—see section 137E (1).
interest rate means the interest rate set under section 26.
internally reviewable decision, for division 10.2 (Notification and
review of decisions)—see section 107.
market rate component, in relation to interest for a day—see
section 26 (2).
objection means an objection made under section 100.
occupier, of premises, for division 9.2A (Authorised valuers)—see
section 90A.
organisation, for part 3A (Charitable organisations)—see
section 18A.
owner, of a parcel of land, for division 7.3 (Tax in arrears—recovery
measures)—see section 56G.
parcel, of land, for division 7.3 (Tax in arrears—recovery
measures)—see section 56G.
premises includes land, a vehicle, a vessel and an aircraft.
premium component, in relation to interest—see section 26 (3).
public officer means the public officer of a body appointed under
section 117.
rebate scheme, for division 11.5A (Revenue measures—deferral,
exemption and rebate schemes)—see section 137F (1).
reciprocating jurisdiction means a jurisdiction, being the
Commonwealth, a State or another Territory, under a law of which a
tax officer of the jurisdiction is authorised to give to the
commissioner, for the purposes of the administration of a tax law of
the ACT, information within the knowledge of the tax officer.
record means a record in any form of document.
return means a return, statement, application, report or other record
that—
(a) is required or authorised under a tax law to be lodged by a person
with the commissioner or a specified person; and
(b) is liable to tax or records matters in relation to which there is or
may be a tax liability.
revenue amount means an amount of money paid voluntarily or
under compulsion as a tax (including penalty tax).
reviewable decision, for division 10.2 (Notification and review of
decisions)—see section 107A.
scheme, for division 11.5A (Revenue measures—deferral, exemption
and rebate schemes)—see section 137A.
tax means a tax, duty or levy under a tax law, and includes—
(a) interest and penalty tax under part 5; and
(b) any other amount paid or payable by a taxpayer to the
commissioner under a tax law.
tax default means a failure by a taxpayer to pay, in accordance with
a tax law, the whole or part of tax that the taxpayer is liable to pay.
tax law—
(a) in relation to the ACT—see section 4; and
(b) in relation to another jurisdiction—means a law of that
jurisdiction that relates to the imposition of a tax, duty or levy.
tax offence means an offence against a tax law.
tax officer—
(a) for this Act, means—
(i) the commissioner; or
(ii) an authorised officer; or
(iii) an authorised valuer; or
(iv) anyone else engaged (whether as an officer or employee or
otherwise) in the administration or enforcement of a tax
law; and
(b) for division 9.4 (Secrecy)—see section 94.
taxpayer means a person who has been assessed as liable to pay an
amount of tax, who has paid an amount as tax or who is liable or may
be liable to pay tax.
under treasurer means the person exercising the functions of the
under treasurer in the public service.
About the endnotes 1
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
Taxation Administration Act 1999 A1999-4
notified 1 March 1999 (Gaz 1999 No S8)
commenced 1 March 1999 (s 2)
as amended by
Ambulance Service Levy (Amendment) Act 1999 A1999-37 s 6
notified 12 July 1999 (Gaz 1999 No S44)
commenced 1 July 1999 (s 2)
Revenue Legislation Amendment Act 1999 A1999-38 pt 4
notified 12 July 1999 (Gaz 1999 No S44)
commenced 1 July 1999 (s 2)
Taxation Administration Transitional Regulations SL1999-12
notified 14 July 1999 (Gaz 1999 No 28)
commenced 1 March 1999 (s 2)
Law Reform (Miscellaneous Provisions) Act 1999 A1999-66 sch 3
notified 10 November 1999 (Gaz 1999 No 45)
commenced 10 November 1999 (s 2)
Emergency Management Act 1999 A1999-76 s 82
notified 23 December 1999 (Gaz 1999 No S65)
ss 1, 2 and 82 commenced 23 December 1999 (s 2 (1); but see
s 82 (7))
amendments by s 82 (7) commenced 1 January 2000 (s 82 (7) and see
Gaz 1999 No S69)
Tobacco Amendment Act 2000 A2000-16 sch 3 pt 1
notified 20 April 2000 (Gaz 2000 No 16)
s 1, s 2 commenced 20 April 2000 (IA s 10B)
sch 3 pt 1 commenced 1 July 2000 (s 2 (3))
Taxation Administration Amendment Act 2000 A2000-47
notified 28 September 2000 (Gaz 2000 No 39)
commenced 28 September 2000 (s 2)
Statute Law Amendment Act 2000 A2000-80 amdt 3.24
notified 21 December 2000 (Gaz 2000 No S69)
commenced 21 December 2000 (s 2)
Legislation (Consequential Amendments) Act 2001 A2001-44 pt 378
notified 26 July 2001 (Gaz 2001 No 30)
s 1, s 2 commenced 26 July 2001 (IA s 10B)
pt 378 commenced 12 September 2001 (s 2 and see Gaz 2001
No S65)
Race and Sports Bookmaking Act 2001 A2001-49 sch 2 pt 5
notified 12 July 2001 (Gaz 2001 No 28)
s 1, s 2 commenced 12 July 2001 (IA s 10B)
sch 2 pt 5 commenced 7 September 2001 (s 2 and Gaz 2001 No S68)
Duties Amendment Act 2001 (No 2) A2001-55 sch 1 pt 3
notified 15 August 2001 (Gaz 2001 No S57)
commenced 15 August 2001 (s 2)
Statute Law Amendment Act 2001 (No 2) A2001-56 pt 3.47
notified 5 September 2001 (Gaz 2001 No S65)
s 1, s 2 commenced 5 September 2001 (Gaz 2001 No S65)
amdts 3.476, 3.478-3.481 commenced 12 September 2001 (s 2 (2))
pt 3.47 remainder commenced 5 September 2001 (s 2 (1))
Treasury Legislation Amendment Act 2002 A2002-7 pt 2
notified LR 17 April 2002
s 1, s 2 commenced 17 April 2002 (LA s 75)
pt 2 commenced 1 July 2002 (s 2 (2))
Legislation Amendment Act 2002 A2002-11 pt 2.46
notified LR 27 May 2002
s 1, s 2 commenced 27 May 2002 (LA s 75)
pt 2.46 commenced 28 May 2002 (s 2 (1))
Criminal Code 2002 A2002-51 pt 1.22
notified LR 20 December 2002
s 1, s 2 commenced 20 December 2002 (LA s 75 (1))
pt 1.22 commenced 1 January 2003 (s 2 (1))
Duties Amendment Act 2003 A2003-1 s 18
notified LR 3 March 2003
s 1, s 2 commenced 3 March 2003 (LA s 75 (1))
s 18 commenced 4 March 2003 (s 2)
Statute Law Amendment Act 2003 (No 2) A2003-56 sch 3 pt 3.27
notified LR 5 December 2003
s 1, s 2 commenced 5 December 2003 (LA s 75 (1))
sch 3 pt 3.27 commenced 19 December 2003 (s 2)
Australian Crime Commission (ACT) Act 2003 A2003-58 sch 1 pt 1.4
notified LR 17 December 2003
s 1, s 2 commenced 17 December 2003 (LA s 75 (1))
sch 1 pt 1.4 commenced 17 June 2004 (s 2 and LA s 79)
Revenue Legislation Amendment Act 2003 (No 2) A2003-59 pt 3
notified LR 18 December 2003
s 1, s 2 commenced 18 December 2003 (LA s 75 (1))
pt 3 commenced 19 December 2003 (s 2)
Rates Act 2004 A2004-3 sch 1 pt 1.2
notified LR 18 February 2004
s 1, s 2 commenced 18 February 2004 (LA s 75 (1))
sch 1 pt 1.2 commenced 1 July 2004 (s 2)
Criminal Code (Theft, Fraud, Bribery and Related Offences)
Amendment Act 2004 A2004-15 sch 2 pt 2.89
notified LR 26 March 2004
s 1, s 2 commenced 26 March 2004 (LA s 75 (1))
sch 2 pt 2.89 commenced 9 April 2004 (s 2 (1))
Emergencies Act 2004 A2004-28 pt 3.24
notified LR 29 June 2004
s 1, s 2 commenced 29 June 2004 (LA s 75 (1))
pt 3.24 commenced 1 July 2004 (s 2 (1) and CN2004-11)
Revenue Legislation Amendment Act 2004 A2004-36 pt 3
notified LR 30 June 2004
s 1, s 2 commenced 30 June 2004 (LA s 75 (1))
pt 3 commenced 1 July 2004 (s 2)
Revenue Legislation Amendment Act 2004 (No 2) A2004-43 pt 3
notified LR 11 August 2004
s 1, s 2 commenced 11 August 2004 (LA s 75 (1))
pt 3 commenced 12 August 2004 (s 2)
Financial Management Legislation Amendment Act 2005 A2005-52
sch 1 pt 1.21
notified LR 26 October 2005
s 1, s 2 commenced 26 October 2005 (LA s 75 (1))
sch 1 pt 1.21 commenced 1 January 2006 (s 2 (2))
Workers Compensation Amendment Act 2006 A2006-4 sch 2 pt 2.3
notified LR 22 February 2006
s 1, s 2 commenced 22 February 2006 (LA s 75 (1))
sch 2 pt 2.3 commenced 1 July 2006 (s 2 (2))
Sentencing Legislation Amendment Act 2006 A2006-23 sch 1 pt 1.36
notified LR 18 May 2006
s 1, s 2 commenced 18 May 2006 (LA s 75 (1))
sch 1 pt 1.36 commenced 2 June 2006 (s 2 (1) and see Crimes
(Sentence Administration) Act 2005 A2005-59 s 2, Crimes
(Sentencing) Act 2005 A2005-58, s 2 and LA s 79)
Revenue Legislation Amendment Act 2006 (No 2) A2006-32 pt 4
notified LR 30 August 2006
s 1, s 2 commenced 30 August 2006 (LA s 75 (1))
pt 4 commenced 31 August 2006 (s 2)
Revenue Legislation Amendment Act 2006 (No 3) A2006-37 pt 3
notified LR 26 September 2006
s 1, s 2 commenced 26 September 2006 (LA s 75 (1))
pt 3 commenced 27 September 2006 (s 2)
Statute Law Amendment Act 2006 A2006-42 sch 3 pt 3.21
notified LR 26 October 2006
s 1, s 2 taken to have commenced 12 November 2005 (LA s 75 (2))
sch 3 pt 3.21 commenced 16 November 2006 (s 2 (1))
Utilities (Network Facilities Tax) Act 2006 A2006-58 s 15
notified LR 20 December 2006
s 1, s 2 commenced 20 December 2006 (LA s 75 (1))
s 15 commenced 21 December 2006 (s 2)
Utilities (Energy Industry Levy) Amendment Act 2007 A2007-13 s 9
notified LR 13 June 2007
s 1, s 2 commenced 13 June 2007 (LA s 75 (1))
s 9 commenced 9 July 2007 (s 2 and CN2007-7)
Land Tax (Interest and Penalty) Amendment Act 2007 A2007-20 s 5
notified LR 14 June 2007
s 1, s 2 commenced 14 June 2007 (LA s 75 (1))
s 5 commenced 15 June 2007 (s 2)
Statute Law Amendment Act 2007 (No 3) A2007-39 sch 3 pt 3.26
notified LR 6 December 2007
s 1, s 2 commenced 6 December 2007 (LA s 75 (1))
sch 3 pt 3.26 commenced 27 December 2007 (s 2)
Payroll Tax Amendment Act 2008 A2008-2 sch 1
notified LR 17 March 2008
s 1, s 2 commenced 17 March 2008 (LA s 75 (1))
sch 1 commenced 1 July 2008 (s 2 and CN2008-9)
Land Rent Act 2008 A2008-16 sch 1 pt 1.4
notified LR 30 June 2008
s 1, s 2 commenced 30 June 2008 (LA s 75 (1))
sch 1 pt 1.4 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 1.97
notified LR 4 September 2008
s 1, s 2 commenced 4 September 2008 (LA s 75 (1))
sch 1 pt 1.97 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 3.69
notified LR 1 September 2009
s 1, s 2 commenced 1 September 2009 (LA s 75 (1))
sch 3 pt 3.69 commenced 22 September 2009 (s 2)
Statute Law Amendment Act 2009 (No 2) A2009-49 sch 3 pt 3.72
notified LR 26 November 2009
s 1, s 2 commenced 26 November 2009 (LA s 75 (1))
sch 3 pt 3.72 commenced 17 December 2009 (s 2)
Workers Compensation Amendment Act 2009 A2009-56 pt 4
notified LR 16 December 2009
s 1, s 2 commenced 16 December 2009 (LA s 75 (1))
pt 4 commenced 17 December 2009 (s 2 (2))
Revenue Legislation Amendment Act 2010 A2010-1 pt 3
notified LR 16 February 2010
s 1, s 2 commenced 16 February 2010 (LA s 75 (1))
pt 3 commenced 17 February 2010 (s 2)
Payroll Tax Act 2011 A2011-18 sch 4 pt 4.2
sch 4 pt 4.2 commenced 1 July 2011 (s 2)
Planning and Development (Lease Variation Charges) Amendment
Act 2011 A2011-19 sch 1 pt 1.1
sch 1 pt 1.1 commenced 1 July 2011 (s 2)
Administrative (One ACT Public Service Miscellaneous Amendments)
Act 2011 A2011-22 sch 1 pt 1.145
sch 1 pt 1.145 commenced 1 July 2011 (s 2 (1))
Taxation Administration Amendment Act 2012 A2012-39
notified LR 29 August 2012
s 1, s 2 commenced 29 August 2012 (LA s 75 (1))
remainder commenced 30 August 2012 (s 2)
Statute Law Amendment Act 2013 (No 2) A2013-44 sch 3 pt 3.22
notified LR 11 November 2013
s 1, s 2 commenced 11 November 2013 (LA s 75 (1))
sch 3 pt 3.22 commenced 25 November 2013 (s 2)
Statute Law Amendment Act 2015 A2015-15 sch 3 pt 3.53
notified LR 27 May 2015
s 1, s 2 commenced 27 May 2015 (LA s 75 (1))
sch 3 pt 3.53 commenced 10 June 2015 (s 2)
Revenue (Charitable Organisations) Legislation Amendment Act 2015
A2015-48 pt 5
notified LR 24 November 2015
s 1, s 2 commenced 24 November 2015 (LA s 75 (1))
pt 5 commenced 25 November 2015 (s 2)
Revenue Legislation Amendment Act 2015 A2015-49 pt 8
notified LR 24 November 2015
s 1, s 2 commenced 24 November 2015 (LA s 75 (1))
pt 8 commenced 25 November 2015 (s 2)
Revenue Legislation Amendment Act 2016 A2016-47 pt 4
notified LR 22 August 2016
s 1, s 2 commenced 22 August 2016 (LA s 75 (1))
pt 4 commenced 1 September 2016 (s 2)
Public Sector Management Amendment Act 2016 A2016-52 sch 1
pt 1.60
notified LR 25 August 2016
s 1, s 2 commenced 25 August 2016 (LA s 75 (1))
sch 1 pt 1.60 commenced 1 September 2016 (s 2)
Revenue Legislation Amendment Act 2017 A2017-1 sch 1 pt 1.11
notified LR 22 February 2017
s 1, s 2 commenced 22 February 2017 (LA s 75 (1))
sch 1 pt 1.11 commenced 18 September 2017 (s 2 (1) and CN2017-5)
Revenue Legislation Amendment Act 2018 A2018-2 sch 1 pt 1.9
notified LR 28 February 2018
s 1, s 2 commenced 28 February 2018 (LA s 75 (1))
sch 1 pt 1.9 commenced 1 March 2018 (s 2)
Planning and Development (Lease Variation Charge Deferred
Payment Scheme) Amendment Act 2018 A2018-16 sch 1 pt 1.4
notified LR 16 May 2018
s 1, s 2 commenced 16 May 2018 (LA s 75 (1))
sch 1 pt 1.4 commenced 17 May 2018 (s 2)
Betting Operations Tax Act 2018 A2018-35 pt 4
notified LR 26 September 2018
s 1, s 2 commenced 26 September 2018 (LA s 75 (1))
pt 4 commenced 1 January 2019 (s 2)
Integrity Commission Act 2018 A2018-52 sch 1 pt 1.21 (as am by
A2019-18 s 4)
notified LR 11 December 2018
s 1, s 2 commenced 11 December 2018 (LA s 75 (1))
sch 1 pt 1.21 commenced 1 December 2019 (s 2 (2) (a) as am by
A2019-18 s 4)
Revenue Legislation Amendment Act 2019 A2019-7 sch 1 pt 1.7
notified LR 27 March 2019
s 1, s 2 commenced 27 March 2019 (LA s 75 (1))
amdt 1.45, amdt 1.46 commenced 1 July 2019 (s 2 (2))
sch 1 pt 1.7 remainder commenced 28 March 2019 (s 2 (1))
Integrity Commission Amendment Act 2019 A2019-18 s 4
notified LR 14 June 2019
s 1, s 2 commenced 14 June 2019 (LA s 75 (1))
s 3, s 4 commenced 15 June 2019 (s 2 (1))
Note This Act only amends the Integrity Commission Act 2018
A2018-52.
Revenue Legislation Amendment Act 2019 (No 2) A2019-46 pt 7
notified LR 9 December 2019
s 1, s 2 commenced 9 December 2019 (LA s 75 (1))
pt 7 commenced 10 December 2019 (s 2 (1))
COVID-19 Emergency Response Legislation Amendment Act 2020
A2020-14 sch 1 pt 1.29
notified LR 13 May 2020
s 1, s 2 taken to have commenced 30 March 2020 (LA s 75 (2))
sch 1 pt 1.29 commenced 14 May 2020 (s 2 (1))
Revenue Legislation Amendment Act 2021 A2021-10 sch 1 pt 1.7
notified LR 19 May 2021
s 1, s 2 commenced 19 May 2021 (LA s 75 (1))
sch 1 pt 1.7 commenced 20 May 2021 (s 2 (1))
Statute Law Amendment Act 2021 A2021-12 sch 3 pt 3.56
notified LR 9 June 2021
s 1, s 2 commenced 9 June 2021 (LA s 75 (1))
sch 3 pt 3.56 commenced 23 June 2021 (s 2 (1))
Operational Efficiencies (COVID-19) Legislation Amendment Act 2021
A2021-24 pt 12
notified LR 13 October 2021
s 1, s 2 taken to have commenced 8 October 2021 (LA s 75 (2))
pt 12 commenced 14 October 2021 (s 2 (1))
Planning (Consequential Amendments) Act 2023 A2023-36 sch 1
pt 1.61
notified LR 29 September 2023
s 1, s 2 commenced 29 September 2023 (LA s 75 (1))
sch 1 pt 1.61 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 4
notified LR 15 November 2023
s 1, s 2 commenced 15 November 2023 (LA s 75 (1))
pt 4 commenced 1 July 2024 (s 2)
Crimes Legislation Amendment Act 2024 (No 2) A2024-16 sch 1 pt 1.3
notified LR 19 April 2024
s 1, s 2 commenced 19 April 2024 (LA s 75 (1))
sch 1 pt 1.3 commenced 26 April 2024 (s 2)
Short-Term Rental Accommodation Levy Act 2025 A2025-12 pt 6
notified LR 26 May 2025
s 1, s 2 commenced 26 May 2025 (LA s 75 (1))
pt 6 commenced 1 July 2025 (s 2 (1))
Statute Law Amendment Act 2025 A2025-29 sch 3 pt 3.90, sch 4
pt 4.171
notified LR 6 November 2025
s 1, s 2 commenced 6 November 2025 (LA s 75 (1))
sch 3 pt 3.90, sch 4 pt 4.171 commenced 26 November 2025 (s 2 (3),
(9))
s 2 om A2001-44 amdt 1.3975
ins A2003-56 amdt 3.260
am A2008-2 amdt 1.1
Definitions for Act
s 3 am A2001-56 amdt 3.476, amdt 3.478, amdt 3.479
defs reloc to dict A2003-56 amdt 3.259
om A2003-56 amdt 3.260
def determined fee ins A1999-38 s 16
om A2001-44 amdt 1.3976
def function om A2003-56 amdt 3.257
def penalty unit om A2001-56 amdt 3.477
def tax officer om A2003-56 amdt 3.258
Notes
s 3A ins A2001-56 amdt 3.480
Meaning of tax law
s 4 am A1999-76 s 82 (7); A2000-16 sch 3 pt 1; A2001-49 amdt
2.30; pars renum R2 LA (see A2001-49 amdt 2.31);
A2003-56 amdt 3.261; A2003-59 s 7; pars renum R7 LA (see
A2003-59 s 8); A2004-3 amdt 1.2, amdt 1.3; pars renum R11
LA (see A2004-3 amdt 1.4); A2004-28 amdt 3.67; A2006-42
amdt 3.202; A2006-58 s 15; pars renum R19 LA; A2007-13
s 9; pars renum R21 LA; A2008-16 amdt 1.15; pars renum
R23 LA; A2011-18 amdt 4.2; A2011-19 amdt 1.1; pars renum
R28 LA; A2017-1 amdt 1.114; pars renum R34 LA; A2018-2
amdt 1.23; pars renum R35 LA; A2018-35 s 16; pars renum
R37 LA;
A2023-36 amdt 1.339; A2025-12 s 23; pars renum R51 LA
Act binds Territory
s 5 sub A2002-11 amdt 2.92
Offences against Act—application of Criminal Code etc
s 5A ins A2006-23 amdt 1.297
am A2018-2 amdt 1.24
Purpose of Act and relationship with other tax laws
s 6 am A2008-2 amdt 1.2; pars renum R23 LA; A2015-15
amdt 3.212, amdt 3.213; A2020-14 amdt 1.133; A2021-24
s 27, s 28
Tax avoidance schemes made ineffective
s 8 am A2003-56 amdt 3.262, amdt 3.263; ss renum R7 LA (see
A2003-56 amdt 3.264); A2008-37 amdt 1.450
Reassessment
s 9 am A2015-48 s 14, s 15
Notice of assessment, reassessment or withdrawal of assessment
s 14 am A2001-44 amdt 1.3977, amdt 1.3978; A2008-37
amdt 1.451; A2015-49 s 37
Notice of assessment—multiple blocks or sections in parcel
s 14A ins A2018-2 amdt 1.25
Charitable organisations
pt 3A hdg ins A2015-48 s 16
Preliminary
div 3A.1 hdg ins A2015-48 s 16
Meaning of organisation—pt 3A
s 18A ins A2015-48 s 16
Meaning of charitable organisation
s 18B ins A2015-48 s 16
Meaning of excluded organisation—pt 3A
s 18C ins A2015-48 s 16
Determining the purpose of organisation
s 18D ins A2015-48 s 16
Beneficial organisation determinations
div 3A.2 hdg ins A2015-48 s 16
Beneficial organisation determinations—application
s 18E ins A2015-48 s 16
Beneficial organisation determinations—decision
s 18F ins A2015-48 s 16
Beneficial organisation determinations—effect
s 18G ins A2015-48 s 16
am A2018-2 amdt 1.26; pars renum R35 LA
Application for refund
s 19A ins A2010-1 s 7
am A2021-12 amdt 3.168
Offset of refund against other tax liability
s 20 am A2004-3 amdt 1.5
Judgments for the recovery of revenue amounts
s 22 am A2003-56 amdt 3.265
No recovery of revenue amounts following non-legislative change in law
s 23 am A2003-56 amdt 3.266
Interest
div 5.1 hdg (prev pt 5 div 1 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Interest rate
s 26 am A2000-47 s 4; A2001-44 amdt 1.3979, amdt 1.3980;
ss renum R2 LA (see A2001-44 amdt 1.3981); A2002-7 s 5,
s 6; ss renum R4 LA (see A2002-7 s 7); table renum R10 LA
No interest imposed if amount would be small
s 27 om A2000-47 s 5
ins A2017-1 amdt 1.115
Remission of interest
s 29 am A2008-37 amdt 1.452; A2015-49 s 38
sub A2019-7 amdt 1.44
Penalty tax
div 5.2 hdg (prev pt 5 div 2 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Penalty tax in relation to certain tax defaults
s 30 am A2007-20 s 5
Amount of penalty tax
s 31 am A2000-47 s 6; ss renum R3 LA; A2008-37 amdt 1.453;
A2019-7 amdt 1.45; ss renum R39 LA
Increase in penalty tax for concealment
s 34 am A2000-47 s 7; A2003-56 amdt 3.267, amdt 3.268; table
renum R10 LA; A2008-37 amdt 1.454; A2015-49 s 39;
A2016-47 s 28; A2019-7 amdt 1.46
Minimum amount of penalty tax
s 35 om A2000-47 s 8
ins A2017-1 amdt 1.116
Time for payment of penalty tax
s 36 am A2019-7 amdt 1.47
Remission of penalty tax
s 37 am A2008-37 amdt 1.455
sub A2019-7 amdt 1.48
General
div 6.1 hdg (prev pt 6 div 1 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Form of returns
s 38 om A2001-44 amdt 1.3982
Time of lodgment
s 39 am A2001-56 amdt 3.481; A2001-44 amdt 1.3983; A2002-11
amdt 2.93; A2021-12 amdt 3.168
Variation of time for lodgment of return or of period covered by return
s 40 am A2008-37 amdt 1.456, amdt 1.457; A2011-18 amdt 4.3;
A2013-44 amdt 3.194
Special arrangements for making returns and paying tax
div 6.2 hdg (prev pt 6 div 2 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Special arrangements for classes of people
s 42 am A2001-55 amdt 1.9; ss renum R2 LA (see A2001-55
amdt 1.10); A2001-44 amdt 1.3984, amdt 1.3985; A2003-1
s 18; A2006-42 amdt 3.204; A2013-44 amdt 3.194; A2017-1
amdt 1.117; ss renum R34 LA; A2025-29 amdt 4.172
Special arrangements for individual applicants
s 43 am A2001-55 amdt 1.9; ss renum R2 LA (see A2001-55
amdt 1.10); A2001-44 amdt 1.3986; A2003-1 s 18;A2008-37
amdt 1.458; A2017-1 amdt 1.118; ss renum R34 LA;
A2021-12 amdt 3.168
Conditions of approval
s 44 am A2008-37 amdt 1.459; A2017-1 amdt 1.119; pars renum
R34 LA
Variation and cancellation of approvals
s 45 am A2008-37 amdt 1.460; A2016-47 s 37
Stamping of instruments
s 47 om A2017-1 amdt 1.120
General
div 7.1 hdg ins A2004-43 s 6
Costs of recovery are payable to the commissioner
s 49 am A2009-20 amdt 3.195
Arrangements for payment of tax
s 52 am A2008-37 amdt 1.461
Collection of tax from third parties
s 54 am A2013-44 amdt 3.194; A2016-47 s 37; A2019-46 s 41
Money held for nonresidents
s 55 am A2016-47 s 37
Recovery of tax from directors of corporations
div 7.2 hdg ins A2004-43 s 7
Definitions for div 7.2
s 56A ins A2004-43 s 7
Liability of directors and former directors for amounts of tax
s 56B ins A2004-43 s 7
Failure to comply with arrangement for payment
s 56C ins A2004-43 s 7
Right of indemnity of director or former director
s 56D ins A2004-43 s 7
Defence to proceeding for recovery of tax from director or former director
s 56E ins A2004-43 s 7
Tax in arrears—recovery measures
div 7.3 hdg ins A2015-49 s 40
sub A2019-7 amdt 1.49
Application—div 7.3
s 56F ins A2015-49 s 40
am A2017-1 amdt 1.121; pars renum R34 LA; am A2018-16
amdt 1.5; pars renum R36 LA; A2023-36 amdt 1.340
Definitions—div 7.3
s 56G ins A2015-49 s 40
def declared land sublease ins A2015-49 s 40
sub A2023-36 amdt 1.341
def dutiable transaction ins A2017-1 amdt 1.125
def owner ins A2015-49 s 40
am A2017-1 amdt 1.122
def parcel ins A2015-49 s 40
am A2017-1 amdt 1.123
def property transferred ins A2017-1 amdt 1.125
def tax payable ins A2017-1 amdt 1.124
def transferee ins A2017-1 amdt 1.125
Tax payable is charge on land
s 56H ins A2015-49 s 40
am A2017-1 amdt 1.126; pars renum R34 LA; A2018-16
amdt 1.6; A2019-7 amdts 1.50-1.52; ss renum R38 LA;
A2019-46 s 42, s 43; A2021-10 amdts 1.32-1.35; ss, pars
renum R44 LA; A2023-36 amdt 1.342; A2025-29 amdt 4.172
Recovery of tax from mortgagee
s 56HA ins A2019-7 amdt 1.53
am A2023-47 s 35; ss renum R50 LA
Notice of tax in arrears
s 56I ins A2015-49 s 40
Sale of land for nonpayment of tax
s 56J ins A2015-49 s 40
am A2019-7 amdt 1.54
Application may relate to more than one parcel
s 56K ins A2015-49 s 40
am A2019-7 amdt 1.55
Creation of charge on other land
s 56L hdg sub A2021-10 amdt 1.36
s 56L ins A2019-7 amdt 1.56
am A2021-10 amdts 1.37-1.40; A2025-29 amdt 4.172
Registered charge on other land takes priority
s 56M ins A2019-7 amdt 1.56
am A2021-10 amdt 1.41, amdt 1.42; pars renum R44 LA;
A2023-36 amdt 1.343
Recovery of tax from mortgagee of other land
s 56N ins A2019-7 amdt 1.56
am A2023-47 s 36; ss renum R50 LA
Record keeping
div 8.1 hdg (prev pt 8 div 1 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Requirement to keep proper records
s 57 sub A2006-37 s 18
General offences
div 8.2 hdg (prev pt 8 div 2 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Giving false or misleading information
s 66 om A2004-15 amdt 2.181
Failure to lodge documents
s 67 am A2003-56 amdt 3.269; A2017-1 amdt 1.127
Supplementary offence provisions
div 8.3 hdg (prev pt 8 div 3 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Penalties for second and subsequent offences against certain provisions
s 70 am A2002-51 amdt 1.46; A2004-15 amdt 2.182, amdt 2.183;
pars renum R9 LA; A2006-23 amdt 1.298, amdt 1.299;
A2009-20 amdt 3.196; A2025-29 amdt 3.320, amdt 3.321
Orders to comply with requirements
s 71 sub A2006-23 amdt 1.300
am A2016-47 s 29; A2017-1 amdt 1.128
Orders to pay additional amounts
s 72 am A2004-15 amdt 2.184
Tax officers
div 9.1 hdg (prev pt 9 div 1 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Appointment of acting commissioner
s 73A ins A2015-49 s 41
Commissioner authorised to exercise functions of Territory taxation officer
under Commonwealth Act
s 75 sub A2012-39 s 4
Other staff
s 76 om A2016-52 amdt 1.159
Use of consultants and contractors
s 77 am A2016-52 amdt 1.160
Delegation by commissioner
s 78 am SL1999-12 reg 3; A1999-66 sch 3; A2003-56 amdt 3.270,
amdt 3.271
Identity cards for authorised officers
s 80 am A2001-44 amdt 1.3987, amdt 1.3988; A2021-12
amdt 3.168
Personal liability
s 81 am A2003-56 amdt 3.272
Powers of investigation
div 9.2 hdg (prev pt 9 div 2 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Power to require information, instruments or records or attendance for
examination
s 82 am A2003-56 amdt 3.273; A2013-44 amdt 3.195; A2016-47
s 37
Powers of entry and inspection
s 83 am A2016-47 s 30, s 31
Search warrant
s 84 am A2003-56 amdt 3.274
Failing to comply with requirement of inspector
s 88 hdg sub A2004-15 amdt 2.185
s 88 am A2003-56 amdt 3.275; A2004-15 amdt 2.186; ss renum R9
LA (see A2004-15 amdt 2.187)
Impersonating authorised officer
s 89 om A2004-15 amdt 2.188
Authorised valuers
div 9.2A hdg ins A2016-47 s 32
Definitions—div 9.2A
s 90A ins A2016-47 s 32
def at ins A2016-47 s 32
def occupier ins A2016-47 s 32
Appointment of authorised valuers
s 90B ins A2016-47 s 32
Authorised valuers—functions
s 90C ins A2016-47 s 32
am A2023-36 amdt 1.344
Authorised valuers—identity cards
s 90D ins A2016-47 s 32
am A2021-12 amdt 3.168
Power to enter premises
s 90E ins A2016-47 s 32
am A2023-36 amdt 1.345
Production of identity card
s 90F ins A2016-47 s 32
Consent to entry
s 90G ins A2016-47 s 32
General powers on entry to premises
s 90H ins A2016-47 s 32
Cooperation with other jurisdictions
div 9.3 hdg (prev pt 9 div 3 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Secrecy
div 9.4 hdg (prev pt 9 div 4 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Tax officers to respect confidentiality
s 95 am A2001-44 amdt 1.3989, amdt 1.3990; A2021-12
amdt 3.168
Other permitted disclosures
s 97 hdg sub A2004-36 s 7
s 97 am A2003-58 amdt 1.5; A2005-52 amdt 1.268; A2006-4
amdt 2.4; A2009-20 amdt 3.197; A2009-56 s 55; A2011-22
amdt 1.413; A2019-7 amdt 1.57; pars renum R38 LA;
A2018-52 amdt 1.104; pars renum R40 LA; A2021-10
amdt 1.43, amdt 1.44; A2024-16 amdt 1.7
Restrictions on disclosures to courts and tribunals
s 99 sub A2006-32 s 8
Objections and reviews
pt 10 hdg sub A2008-37 amdt 1.462
Objections
div 10.1 hdg (prev pt 10 div 1 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Objection
s 100 am A1999-38 s 17; A2001-44 amdt 1.3991; A2004-3 amdt 1.6;
am A2008-37 amdt 1.463; A2009-20 amdt 3.198; A2016-47
s 37
Time for lodging objection
s 102 am A2016-47 s 37
Objections lodged out of time
s 103 am A2001-44 amdt 1.3992, amdt 1.3993; A2008-37
amdt 1.464, amdt 1.465
Determination of objection
s 104 am A2008-37 amdt 1.466
Notice of determination
s 105 am A2001-44 amdt 1.3994, amdt 1.3995
sub A2008-37 amdt 1.467
Recovery of tax pending objection or appeal
s 106 om A2008-37 amdt 1.467
Appeals to tribunal
div 10.2 hdg (prev pt 10 div 2 hdg) renum R2 LA (see A2001-55 amdt 1.11)
sub A2008-37 amdt 1.468
Definitions—div 10.2
s 107 am A2004-3 amdt 1.7
sub A2008-37 amdt 1.468
def commissioner-reviewable decision ins A2008-37
amdt 1.468
def internally reviewable decision ins A2008-37 amdt 1.468
am A2016-47 s 37
Meaning of reviewable decision etc—div 10.2
s 107A ins A2008-37 amdt 1.468
Internal review notices
s 107B ins A2008-37 amdt 1.468
Reviewable decision notices
s 108 sub A2008-37 amdt 1.468
Applications for review
s 108A ins A2008-37 amdt 1.468
Grounds of review
s 108B ins A2008-37 amdt 1.468
Giving effect to ACAT decision
s 109 sub A2008-37 amdt 1.468
Interest
div 10.3 hdg (prev pt 10 div 3 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Interest payable on refunds
s 111 am A2008-37 amdt 1.469
Business groups
div 11.1 hdg (prev pt 11 div 1 hdg) renum R2 LA (see A2001-55 amdt 1.11)
om A2008-2 amdt 1.3
Membership of groups
s 112 om A2008-2 amdt 1.3
Primary groups of corporations
s 113 om A2008-2 amdt 1.3
Primary groups arising from the use of common employees
s 114 om A2008-2 amdt 1.3
Primary groups of commonly controlled businesses
s 115 om A2008-2 amdt 1.3
Smaller primary groups are subsumed under larger groups
s 116 om A2008-2 amdt 1.3
Public officer of body corporate
s 117 am A2009-49 amdt 3.186; A2016-47 s 37
Treatment of bodies corporate
div 11.2 hdg (prev pt 11 div 2 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Payments
div 11.3 hdg (prev pt 11 div 3 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Means and time of payment
s 122 am A2006-37 s 19; ss renum R17 LA; A2017-1 amdt 1.129
Notices and service of documents
div 11.4 hdg (prev pt 11 div 4 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Notification of decisions
s 126 om A2008-37 amdt 1.470
Service of documents on commissioner
s 127 am A2015-15 amdt 3.214, amdt 3.215
Service of documents by commissioner
s 129 am A2015-15 amdt 3.216, amdt 3.217
Proceedings and evidence
div 11.5 hdg (prev pt 11 div 5 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Judicial notice of commissioner’s name and signature
s 130 om A2003-56 amdt 3.276
Revenue measures—deferral, exemption and rebate schemes
div 11.5A hdg ins A2020-14 amdt 1.134
sub A2021-24 s 29
Definitions—div 11.5A
s 137A ins A2020-14 amdt 1.134
sub A2021-24 s 30
def deferral scheme ins A2021-24 s 30
def exemption scheme ins A2021-24 s 30
def rebate scheme ins A2021-24 s 30
def scheme ins A2021-24 s 30
Application—div 11.5A
s 137B ins A2020-14 amdt 1.134
am A2021-24 s 31
Ministerial considerations for determining a scheme—div 11.5A
s 137C ins A2020-14 amdt 1.134
om A2021-24 s 32
Deferral scheme
s 137D hdg sub A2021-24 s 33
s 137D ins A2020-14 amdt 1.134
am A2021-24 s 34; A2025-29 amdt 4.172
Exemption scheme
s 137E hdg sub A2021-24 s 35
s 137E ins A2020-14 amdt 1.134
am A2021-24 ss 36-38; A2025-29 amdt 4.172
Rebate scheme
s 137F hdg sub A2021-24 s 39
s 137F ins A2020-14 amdt 1.134
am A2021-24 s 40; A2025-29 amdt 4.172
Expiry—div 11.5A
s 137G ins A2020-14 amdt 1.134
om A2021-24 s 41
Miscellaneous
div 11.6 hdg (prev pt 11 div 6 hdg) renum R2 LA (see A2001-55 amdt 1.11)
Determination of amounts payable under tax laws
s 139 am A1999-37 s 6; A1999-76 s 82 (7); A2001-44 amdt 1.3996,
amdt 1.3997; A2006-42 amdt 3.204, A2007-39 amdt 3.122;
A2008-16 amdt 1.16; A2009-20 amdt 3.199;
A2025-29 amdt 4.172
Determination of fees
s 139A ins A1999-38 s 18
sub A2001-44 amdt 1.3998
am A2006-42 amdt 3.204; A2025-29 amdt 4.172
Application—amendment by Taxation Administration Amendment Act 2000
s 139B ins A2000-47 s 9
exp 28 September 2002 (s 139B (2))
Approved forms
s 139C ins A2001-44 amdt 1.3999
am A2006-42 amdt 3.204
om A2021-12 amdt 3.169
Regulation-making power
s 140 sub A2001-44 amdt 1.4000
Transitional
pt 12 hdg ins A2000-80 amdt 3.24
Investigations and legal proceedings
s 141 ins A1999-38 s 19
exp 31 July 1999 (s 141 (2))
ins A2000-80 amdt 3.24
Interest and penalty tax
s 142 ins A2000-80 amdt 3.24
Assessments and payments
s 143 ins A2000-80 amdt 3.24
Application of secrecy provisions to former Act
s 143A ins A2003-59 s 9
Expiry of pt 12
s 144 ins A2000-80 amdt 3.24
am A2001-44 amdt 1.4002; A2003-59 s 10, s 11
Transitional—Revenue (Charitable Organisations) Legislation Amendment
Act 2015
pt 20 hdg ins A2015-48 s 17
Meaning of commencement day—pt 20
s 300 ins A2015-48 s 17
Reassessment for certain organisations
s 301 ins A2015-48 s 17
Expiry—pt 20
s 302 ins A2015-48 s 17
Transitional—Operational Efficiencies (COVID-19) Legislation Amendment
Act 2021
pt 21 hdg ins A2021-24 s 42
Definitions—pt 21
s 303 ins A2021-24 s 42
Effect of Taxation Administration (Payroll Tax) COVID-19 Exemption Scheme
Determination 2021 (No 2)
s 304 ins A2021-24 s 42
Expiry—pt 21
s 305 ins A2021-24 s 42
Decisions reviewable by commissioner and ACAT
sch 1 hdg sub A2008-37 amdt 1.471
sch 1 ss renum R13 LA
am A2008-2 amdt 1.4; A2008-37 amdts 1.472-1.474;
pars renum R24 LA; A2015-48 s 18; pars renum R32 LA;
A2018-16 amdt 1.7; A2023-36 amdt 1.346
Decisions reviewable by commissioner only
sch 2 hdg am A2008-37 amdt 1.475
sch 2 ss renum R13 LA
am A2015-49 s 42
dict ins A2003-56 amdt 3.277
am A2008-37 amdt 1.476; A2009-20 amdt 3.200; A2009-49
amdt 3.187; A2011-22 amdt 1.414; A2013-44 amdt 3.196;
A2018-52 amdt 1.105; A2021-10 amdt 1.45; A2025-29 amdt
3.322
def arrangement ins A2004-43 s 8
def assessment reloc from s 3 A2003-56 amdt 3.259
am A2008-37 amdt 1.477
def assessment amount ins A2004-43 s 8
def at ins A2016-47 s 33
def authorised officer reloc from s 3 A2003-56 amdt 3.259
def authorised valuer ins A2016-47 s 33
def beneficial organisation determination ins A2015-48 s 19
def business reloc from s 3 A2003-56 amdt 3.259
def charitable organisation ins A2015-48 s 19
def commissioner reloc from s 3 A2003-56 amdt 3.259
def commissioner-reviewable decision ins A2008-37
amdt 1.478
def corporation sub A2003-56 amdt 3.256
reloc from s 3 A2003-56 amdt 3.259
def deferral scheme ins A2021-24 s 43
def director reloc from s 3 A2003-56 amdt 3.259
def excluded organisation ins A2015-48 s 19
def exemption scheme ins A2021-24 s 43
def group reloc from s 3 A2003-56 amdt 3.259
om A2008-2 amdt 1.5
def identity card reloc from s 3 A2003-56 amdt 3.259
om A2016-47 s 34
def interest rate reloc from s 3 A2003-56 amdt 3.259
def internally reviewable decision ins A2008-37 amdt 1.478
def lodge reloc from s 3 A2003-56 amdt 3.259
om A2006-42 amdt 3.203
def market rate component sub A2002-7 s 4
reloc from s 3 A2003-56 amdt 3.259
def objection reloc from s 3 A2003-56 amdt 3.259
def occupier ins A2016-47 s 35
def organisation ins A2015-48 s 19
def owner ins A2015-49 s 43
sub A2019-7 amdt 1.58
def parcel ins A2015-49 s 43
sub A2019-7 amdt 1.58
def premises reloc from s 3 A2003-56 amdt 3.259
def premium component reloc from s 3 A2003-56 amdt 3.259
am A2015-15 amdt 3.218
def primary group reloc from s 3 A2003-56 amdt 3.259
om A2008-2 amdt 1.5
def public officer reloc from s 3 A2003-56 amdt 3.259
def rebate scheme ins A2021-24 s 43
def reciprocating jurisdiction reloc from s 3 A2003-56
amdt 3.259
def record reloc from s 3 A2003-56 amdt 3.259
def return reloc from s 3 A2003-56 amdt 3.259
def revenue amount reloc from s 3 A2003-56 amdt 3.259
def reviewable decision ins A2008-37 amdt 1.478
def scheme ins A2021-24 s 43
def tax reloc from s 3 A2003-56 amdt 3.259
def tax default reloc from s 3 A2003-56 amdt 3.259
def tax law reloc from s 3 A2003-56 amdt 3.259
def tax offence reloc from s 3 A2003-56 amdt 3.259
def tax officer ins A2003-56 amdt 3.277
am A2016-47 s 36; pars renum R33 LA
def taxpayer reloc from s 3 A2003-56 amdt 3.259
def tribunal reloc from s 3 A2003-56 amdt 3.259
om A2008-37 amdt 1.479
def under treasurer ins A2015-49 s 43
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 1999–
9 Nov 1999
SL1999-12 amendments by
A1999-37,
A1999-38 and
SL1999-12
R1 (RI)
1 July 1999–
9 Nov 1999
SL1999-12 reissue of printed
version
R1A
10 Nov 1999–
31 Dec 1999
A1999-66 amendments by
A1999-66
R1B
1 Jan 2000–
A1999-76 amendments by
A1999-76
R1C
28 Sept 2000–
20 Dec 2000
A2000-47 amendments by
A2000-16 and
A2000-47
R1D
21 Dec 2000–
14 Aug 2001
A2000-80 amendments by
A2000-80
19 Oct 2001
12 Sept 2001–
A2001-56 amendments by
A2001-44,
A2001-49,
A2001-55 and
A2001-56
28 May 2002–
A2002-11 amendments by
A2002-11
1 July 2002–
28 Sept 2002
A2002-11 amendments by
A2002-7
R4A
29 Sept 2002–
31 Dec 2002
A2002-11 commenced expiry
Earlier republications 5
for
1 Jan 2003
1 Jan 2003–
3 Mar 2003
A2002-51 amendments by
A2002-51
R5 (RI)
1 Jan 2003–
3 Mar 2003
A2002-51 reissue for
commenced expiry
4 Mar 2003–
18 Dec 2003
A2003-1 amendments by
A2003-1
19 Dec 2003
19 Dec 2003–
21 Dec 2003
A2003-59 amendments by
A2003-56 and
A2003-59
22 Dec 2003
22 Dec 2003–
8 Apr 2004
A2003-59 commenced expiry
9 Apr 2004
9 Apr 2004–
A2004-15 amendments by
A2004-15
17 June 2004–
A2004-15 amendments by
A2003-58
1 July 2004–
11 Aug 2004
A2004-36 amendments by
A2004-3, A2004-28
and A2004-36
12 Aug 2004
12 Aug 2004–
31 Dec 2005
A2004-43 amendments by
A2004-43
1 Jan 2006
1 Jan 2006–
A2005-52 amendments by
A2005-52
2 June 2006–
A2006-23 amendments by
A2006-23
1 July 2006–
30 Aug 2006
A2006-23 amendments by
A2006-4
31 Aug 2006
31 Aug 2006–
26 Sept 2006
A2006-32 amendments by
A2006-32
27 Sept 2006
27 Sept 2006–
15 Nov 2006
A2006-37 amendments by
A2006-37
16 Nov 2006
16 Nov 2006–
20 Dec 2006
A2006-42 amendments by
A2006-42
21 Dec 2006
21 Dec 2006–
A2006-58 amendments by
A2006-58
for
15 June 2007–
A2007-20 amendments by
A2007-20
9 July 2007–
26 Dec 2007
A2007-20 amendments by
A2007-13
27 Dec 2007
27 Dec 2007–
A2007-39 amendments by
A2007-39
1 July 2008–
1 Feb 2009
A2008-16 amendments by
A2008-2 and
A2008-16
R24*
2 Feb 2009
2 Feb 2009–
21 Sept 2009
A2008-37 amendments by
A2009-37
22 Sept 2009
22 Sept 2009–
16 Dec 2009
A2009-20 amendments by
A2009-20
17 Dec 2009
17 Dec 2009–
16 Feb 2010
A2009-56 amendments by
A2009-49 and
A2009-56
17 Feb 2010
17 Feb 2010–
A2010-1 amendments by
A2010-1
1 July 2011–
29 Aug 2012
A2011-22 amendments by
A2011-18,
A2011-19 and
A2011-22
30 Aug 2012
30 Aug 2012–
24 Nov 2013
A2012-39 amendments by
A2012-39
25 Nov 2015
25 Nov 2015–
A2013-44 amendments by
A2013-44
10 June 2015–
24 Nov 2015
A2015-15 amendments by
A2015-15
25 Nov 2015
25 Nov 2015–
31 Aug 2016
A2015-49 amendments by
A2015-48 and
A2015-49
1 Sept 2016
1 Sept 2016–
17 Sept 2017
A2016-52 amendments by
A2016-47 and
A2016-52
Earlier republications 5
for
18 Sept 2017
18 Sept 2017–
28 Feb 2018
A2017-1 amendments by
A2017-1
1 Mar 2018
1 Mar 2018–
A2018-2 amendments by
A2018-2
17 May 2018–
31 Dec 2018
A2018-16 amendments by
A2018-16
1 Jan 2019
1 Jan 2019–
27 Mar 2019
A2018-35 amendments by
A2018-35
28 Mar 2019
28 Mar 2019–
A2019-7 amendments by
A2019-7
1 July 2019–
30 Nov 2019
A2019-7 amendments by
A2019-7
1 Dec 2019
1 Dec 2019–
9 Dec 2019
A2019-18 amendments by
A2018-52
as amended by
A2019-18
10 Dec 2019
10 Dec 2019–
A2019-46 amendments by
A2019-46
14 May 2020–
25 Nov 2020
A2020-14 amendments by
A2020-14
26 Nov 2020
26 Nov 2020–
A2020-14 expiry of
transitional
provisions (pt 20)
20 May 2021–
A2021-10 amendments by
A2021-10
23 June 2021–
13 Oct 2021
A2021-12 amendments by
A2021-12
14 Oct 2021
14 Oct 2021–
14 Oct 2022
A2021-24 amendments by
A2021-24
15 Oct 2022
15 Oct 2022–
26 Nov 2023
A2021-24 expiry of
transitional
provisions (pt 21)
27 Nov 2023
27 Nov 2023–
25 Apr 2024
A2023-36 amendments by
A2023-36
6 Expired transitional or validating provisions
for
26 Apr 2024
26 Apr 2024–
A2024-16 amendments by
A2024-16
1 July 2024–
A2024-16 amendments by
A2023-47
1 July 2025–
25 Nov 2025
A2025-12 amendments by
A2025-12
6 Expired transitional or validating provisions
This Act may be affected by transitional or validating provisions that have expired.
The expiry does not affect any continuing operation of the provisions (see
Legislation Act 2001, s 88 (1)).
Expired provisions are removed from the republished law when the expiry takes
effect and are listed in the amendment history using the abbreviation ‘exp’ followed
by the date of the expiry.
To find the expired provisions see the version of this Act before the expiry took
effect. The ACT legislation register has point-in-time versions of this Act.