Australian Capital Territory Current Regulations

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BUILDING (GENERAL) REGULATION 2008 - REG 35B

Certificates of occupancy—requirements—Act, s 69 (4) (b)

    (1)     If a deferral arrangement applies in relation to land where the building work was carried out, the following must be paid to the commissioner for revenue before a certificate of occupancy is issued:

        (a)     an amount of lease variation charge, and any accrued interest, under the deferral arrangement;

        (b)     any interest or penalty tax under the href="http://www.legislation.act.gov.au/a/1999-4" title="A1999-4">Taxation Administration Act 1999

that relates to the amounts mentioned in paragraph (a).

    (2)     In this section:

"deferral arrangement", for a lease variation charge—see the title="A2023-18">Planning Act 2023

, section 343 (1) (c).

"lease variation charge", for a variation of a nominal rent lease—see the title="A2023-18">Planning Act 2023

, dictionary.



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