BUSHFIRE RECONSTRUCTION LEVY BILL 2003

THE LEGISLATIVE ASSEMBLY

FOR THE AUSTRALIAN CAPITAL TERRITORY

An Act to impose a levy on rateable land, and for related purposes

The Legislative Assembly for the Australian Capital Territory enacts as follows:

Note The naming and commencement provisions automatically commence on the notification day (see Legislation Act, s 75 (1)).

Note 1 The dictionary at the end of this Act defines certain words and expressions used in this Act, and includes references (signpost definitions) to other words and expressions defined elsewhere in this Act or in other legislation.

For example, the signpost definition ‘owner—see the Rates and Land Act, dictionary.’ means that the word ‘owner’ 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)).

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.

(1) A bushfire reconstruction levy (the levy) is imposed for a year on each parcel of rateable land.

(3) This section is subject to section 10 (Unit subdivisions—levy).

AUV means the average unimproved value of the parcel of land.

average unimproved value—see Rates and Land Tax Act, dictionary.

determined rate means the rate determined by the Minister under the Taxation Administration Act, section 139.

(b) if another day is determined, in writing, by the Minister for the year—that other day.

Note A notifiable instrument must be notified under the Legislation Act.

(1) In each year, the commissioner for revenue must give the owner of each parcel of land on which the levy is payable written notice of the amount of levy payable for the parcel for the year (a levy notice).

Note For how documents may be served, see Legislation Act, pt 19.5.

(2) The levy notice must state a date for payment (the payment date).

(3) The payment date must not be earlier than 60 days after the day the levy notice is given to the owner.

(1) The levy imposed on a parcel of land is payable to the Territory by the owner of the parcel of land.

(2) The person who is for the time being the owner of a parcel of land is liable to pay to the Territory all or any part of the amount of the levy payable for the parcel of land that has not been paid.

(3) The levy for a year imposed on a parcel of land is payable not later than the date stated as the payment date in the levy notice given to the owner of the parcel for the year.

(1) For this Act, if a parcel of land is subdivided by the registration of a units plan under the Unit Titles Act 2001, the land making up the parcel is taken to continue to be a single parcel of land.

(2) This section is subject to section 10 (Unit subdivisions—levy).

(1) This section applies to a parcel of land subdivided by the registration of a units plan.

(a) the levy imposed on the parcel is payable by the unit owners; and

(b) the amount payable by each unit owner is the amount worked out under subsection (4); and

(3) If the imposition day for the year when the units plan is registered happens before the day the plan is registered, and the levy is not paid before the day the plan is registered—

(a) subsection (2) does not apply to the parcel in relation to the year; and

(b) the levy for the year is payable by the person who was the owner of the parcel on the day before the day when the units plan was registered.

(4) Section 5 (Imposition of levy) applies to impose the levy on a unit that is part of the parcel as if—

(a) a reference to a parcel of land were a reference to the unit; and

(b) a reference to the average unimproved value of the unit were a reference to the value worked out in accordance with the following formula:

AUV means the average unimproved value of the parcel of land.

TUE means the unit entitlement of all the units in the units plan.

(a) a reference to a parcel of land is a reference to the unit; and

(b) a reference to the owner of a parcel of land is a reference to the relevant unit owner.

(7) A term used in this section, and in the Unit Titles Act 2001, has the same meaning as in that Act.

Note The following terms are defined in the Unit Titles Act 2001, dict:

(1) Joint owners of a parcel of land are jointly and severally liable for all or any part of an amount of the levy payable for the parcel of land.

(2) However, as between themselves, each is liable only for the part of the amount of the levy proportionate to the value of his or her interest in the parcel of land.

(3) If any of them pays to the Territory more than his or her proportionate part, he or she may recover the excess from the others.

(4) If 1 or more of them is exempt from liability for levy under this Act because it is the Commonwealth, each of the other owners is liable for the total of the following in relation to the parcel of land:

(a) the amount of the levy payable for the parcel that is unpaid; and

(b) the amount of unpaid costs and expenses payable in relation to the levy payable for the parcel; and

Commonwealth includes an authority established under a Commonwealth law that is exempt from payment of the levy.

The Taxation Administration Act, part 10 (Objections and appeals) does not apply to an assessment of an amount of the levy payable for a parcel of land.

Note The Rates and Land Tax Act provides for review of decisions that land is rateable and for objections about the unimproved value of parcels of land.

(1) The Minister may, in writing, exempt an owner from payment of all or part of the amount of levy owing for a year on a stated parcel of land.

(2) An exemption under this section is a notifiable instrument.

Note A notifiable instrument must be notified under the Legislation Act.

The levy is not payable for land owned by the commissioner for housing.

(1) This section applies to a person in relation to a parcel of land if, on the imposition day for a year, the person is entitled to a rebate under Rates and Land Rent (Relief) Act 1970, part 3 (Rebate for pensioners) in relation to the parcel.

(2) The person is entitled to a rebate of the amount of the levy that would, apart from this section, be payable under this Act by the person for the parcel of land for the year.

(3) If the person is a joint owner of the land, the reference in subsection (2) to the amount of the levy that would, apart from this section, be payable under this Act by the person is taken to be a reference to the part of the amount of the levy proportionate to the value of his or her interest in the land.

If the Minister is satisfied that it is just and equitable that all or part of the amount of the levy payable or paid for a parcel of land for a year should be remitted or refunded, the Minister may remit or refund the amount to the owner of the land.

(1) If the commissioner for revenue is satisfied that it is just and equitable that interest on an amount of the levy that is overpaid by a person liable to pay the amount of levy, the commissioner may pay interest to the person—

(b) worked out as from the day when the overpayment was made or a later day the commissioner considers appropriate.

Note A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.

(3) If no rate is determined for subsection (1) (a) for a day when interest is to be worked out, the interest rate applying to the day under the Taxation Administration Act, division 5.1 (Interest) applies to the day.

Note The Taxation Administration Act, s 26 (Interest rate) sets out the interest rate applying to any day for that Act, div 5.1.

(1) The total of the following is a charge on the interest held by the owner of a parcel of land:

(a) the amount of the levy payable for the parcel of land that is unpaid;

(b) costs and expenses reasonably incurred by the Territory in attempting to recover the amount; and

(2) The charge has priority over any sale, conveyance, transfer, mortgage, charge, lien and encumbrance in relation to the land.

(3) However, the charge does not apply to a genuine purchaser for value who, at the time of purchase, had no notice of any liability under the charge after obtaining a certificate under section 22 (Certificate of levy etc).

(1) The owner of a parcel of land owes the following amounts to the Territory:

(b) the costs and expenses reasonably incurred by the Territory in attempting to recover the amount;

Note The Legislation Act, s 177 (Recovery of amounts owing under laws) provides that an amount owing by a person to another person may be recovered as a debt in a court of competent jurisdiction.

(a) for each month during which, or during a part of which, an amount mentioned in subsection (1) remains unpaid; and

(d) on the total of amounts mentioned in subsection (1) that are unpaid on a day when the interest is worked out.

(3) The Minister may, in writing, determine an interest rate for this section.

Note A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.

(5) For subsection (2) (c), the interest rate applying to a day is—

(a) if a determination under subsection (3) provides for an interest rate for the day—that interest rate; or

(b) in any other case—the interest rate applying under the Taxation Administration Act, division 5.1 (Interest) to the day.

Note The Taxation Administration Act, s 26 (Interest rate) sets out the interest rate applying to any day for that Act, div 5.1.

(6) If a court enters judgment for an amount of the levy (whether for the amount only or for other amounts), the amount does not cease to be unpaid only because of the entry of the judgment.

(7) If interest is payable on a judgment debt for an amount of overdue levy, or for an amount that includes the amount of the levy, the interest payable under subsection (1) (b) on the amount is reduced—

(a) for a judgment for the amount of the levy—by the amount of interest payable on the judgment; or

(b) for a judgment for an amount that includes the amount of the levy—by an amount equal to the proportion of the judgment interest attributable to the levy.

overdue levy, for a parcel of land for a year, means an amount of levy that has become payable, but has not been paid, by the payment date for the year.

(9) This section has effect despite the Taxation Administration Act.

Note This Act is a tax law for the Taxation Administration Act which includes general provisions in relation to the administration and enforcement.

(1) The commissioner for revenue may remit all or part of an amount of interest payable by a person in relation to an amount of levy if the commissioner is satisfied that it would be fair and reasonable to do so.

(2) The commissioner must have regard to the circumstances that contributed to the delay in payment of the levy.

(1) A person may apply to the commissioner for revenue for a certificate of—

(a) the amount of the levy payable under this Act for a parcel of land for the current year; and

(b) the amount of the levy and other amounts immediately payable to the Territory under this Act for the parcel.

Note If a form is approved under the Taxation Administration Act, s 139C (Approved forms) for an application, the form must be used.

(2) The application may be included in an application to the commissioner under the Rates and Land Tax Act, section 34B (Certificate of rates, land tax and other charges).

(a) stating the amount of the levy payable under this Act for the land for the current year; and

(i) the amount of the levy and any other amounts immediately payable to the Territory under this Act for land; or

(ii) that no amounts are immediately payable to the Territory under this Act for the land.

Note The certificate may be included in a certificate for the land under the Rates and Land Tax Act, s 34B (see Legislation Act s 49).

(4) The certificate is conclusive proof for a genuine buyer for value of the matters certified.

(5) For this section, amounts of the levy and other amounts are taken to be payable immediately even if the period required after service of a notice has not ended.

(1) A person may apply to the commissioner for revenue for a statement of—

(a) the amounts that became payable to the Territory under this Act for a parcel of land in a stated year; and

(b) the payments received by the Territory in that year for amounts that became payable under this Act for the land.

Note If a form is approved under the Taxation Administration Act, s 139C (Approved forms) for an application, the form must be used.

(2) The application may be included in an application to the commissioner under the Rates and Land Tax Act, section 34C (Statement of amounts payable and payments made).

(3) The commissioner must give the applicant the statement requested.

Note The statement may be included in a statement for the land under the Rates and Land Tax Act, s 34C (see Legislation Act s 49).

(a) a fraction of a cent that is not more than ½ a cent must be disregarded; and

(b) a fraction of a cent that is more than ½ a cent is taken to be 1 cent.

(2) This section has effect despite the Taxation Administration Act.

Note This Act is a tax law for the Taxation Administration Act which includes general provisions in relation to the administration and enforcement.

Note Regulations must be notified, and presented to the Legislative Assembly, under the Legislation Act.

(b) if, before 30 June 2005, another day is prescribed under the regulations—on the day prescribed.

renumber paragraphs when Act next republished under the Legislation Act

Note 1 The Legislation Act contains definitions and other provisions relevant to this Act.

Note 2 In particular, the Legislation Act, dict, pt 1, defines the following terms:

imposition day, for a year, means the day the levy is imposed for the year under section 6.

rateable means rateable under the Rates and Land Tax Act.

Rates and Land Tax Act means the Rates and Land Tax Act 1926.

Taxation Administration Act means the Taxation Administration Act 1999.

For the latest republication of amended laws, see www.legislation.act.gov.au.

Australian Capital Territory Bills

BUSHFIRE RECONSTRUCTION LEVY BILL 2003