5. After section 8 of the Principal Act the following section is inserted:
“9. (1) The Commissioner shall, as soon as practicable after the commencement of this section, determine the unimproved value as at 1 January 1995 and 1 January 1996 of all parcels of land in the Territory that were rateable on the relevant date.
“(2) Nothing in subsection (1) affects the imposition of rates in a year commencing before the commencement of this section.”.