Australian Capital Territory Numbered Acts

RATES ACT 2004 (NO. 3 OF 2004) - SECT 89

    (1)     This section applies if—

        (a)     a decision for which an objection could be lodged was made under the repealed Rates Act; and

        (b)     the decision related to rates or the unimproved value of a parcel of land; and

        (c)     immediately before 1 July 2004—

              (i)     the time for lodging an objection in relation to the decision had not ended; and

              (ii)     no objection had been lodged.

    (2)     The right to lodge an objection in relation to the decision is taken to be a right to lodge an objection against the decision under this Act.

Note     Objections against decisions under this Act are heard under the Taxation Administration Act.

    (3)     The right to lodge an objection under this Act ends when the right to object under the repealed Rates Act would have ended under that Act if it had not been repealed.