Australian Capital Territory Current Acts

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LAND TAX ACT 2004


TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

   1.      Name of Act  
   3.      Dictionary  
   4.      Notes  
   5.      Offences against Act—application of Criminal Code etc  

   PART 2--IMPOSITION AND PAYMENT OF LAND TAX

   6.      Pt 2 subject to pt 4  
   7.      Definitions—pt 2  
   8.      When is something rented for pt 2?  
   8A.     When is land tax payable on parcel of land for pt 2?  
   9.      Imposition of land tax  
   10.     Land exempted from s 9 generally  
   11.     Land exempted from land tax  
   11A.    Principal place of residence exemption  
   11B.    Moving out of principal place of residence  
   11C.    Moving into principal place of residence—new owner  
   11CA.   Moving into principal place of residence—ending rental  
   11D.    Exemption after death of owner  
   11E.    Decision on extension of period  
   11F.    Applications lodged out of time  
   11G.    Exemption for life tenant  
   11H.    Exemption if nil or nominal rent paid  
   11I.    Exemption if land becomes unfit for occupation  
   12.     Application for compassionate case exemption  
   13.     Decision on compassionate application  
   13A.    Exemption for land provided for affordable community housing  
   14.     Commissioner to be told of change in circumstances  
   15.     Multiple dwellings  
   16.     Land partly owned by corporation or trustee  
   17.     Payment of land tax  

   PART 2A--FOREIGN OWNERSHIP SURCHARGE

   17A.    Definitions—pt 2A  
   17B.    What is a foreign corporation?—pt 2A  
   17C.    What is a foreign trust?—pt 2A  
   17D.    When is foreign ownership surcharge payable on parcel of land for  
   17E.    Imposition of foreign ownership surcharge  
   17F.    Land partly owned by foreign people  

   PART 3--ENFORCEMENT

   18A.    Meaning of land tax—pt 3  
   19.     Interest payable on overdue land tax  
   19A.    Interest and penalty tax payable on land tax if no disclosure  

   PART 4--UNIT SUBDIVISIONS

   26.     Unit subdivisions  
   27.     Unit subdivisions—land tax  

   PART 5--EXEMPTIONS, REMISSIONS AND CERTAIN INTEREST PAYMENTS

   33.     Meaning of land tax—pt 5  
   34.     Exemption from land tax  
   35.     Remission of land tax  
   36.     Remission of interest  
   37.     Interest on refund  

   PART 6--MISCELLANEOUS

   38.     Objections  
   39.     Review of decisions by ACAT  
   40.     Working out amounts with fractions for Act  
   41.     Certificate of land tax and other charges  
   42.     Statement of amounts payable and payments made  
   43.     Determination of fees  
   44.     Regulation-making power  
           DICTIONARY
           ENDNOTES


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