2009

THE LEGISLATIVE ASSEMBLY

FOR THE AUSTRALIAN CAPITAL TERRITORY

(As presented)

(Treasurer)

2009

THE LEGISLATIVE ASSEMBLY

FOR THE AUSTRALIAN CAPITAL TERRITORY

(As presented)

(Treasurer)

An Act to amend the First Home Owner Grant Act 2000 and the Taxation Administration Act 1999

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

This Act is the Revenue Legislation Amendment Act 2009.

This Act commences on the day after its notification day.

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

This part amends the First Home Owner Grant Act 2000.

(4) The commissioner may give an approval or exemption under this section within 18 months after completion of the eligible transaction to which the application relates.

(5) If an application is made by joint applicants and at least 1 (but not all) of the applicants complies with the residence requirements, the non-complying applicant or applicants are exempted from compliance with the residence requirements.

a reviewable decision

a decision of the commissioner under section 29

This part amends the Taxation Administration Act 1999.

(1) If a taxpayer claims to be entitled to a refund of tax paid under a tax law, the taxpayer may apply to the commissioner for a refund.

Note If a form is approved under s 139C for this provision, the form must be used.

(2) The application must be made within 5 years after the tax was paid.

(3) This section does not affect the operation of any other provision of a tax law that authorises or requires a refund of tax paid.

Presentation speech made in the Legislative Assembly on 2009.

Notified under the Legislation Act on 2009.

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