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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