Australian Capital Territory Numbered Acts

RATES AND LAND TAX (AMENDMENT) ACT 1999 (NO. 3 OF 1999) - SECT 5

    Section 22AAB of the Principal Act is amended by omitting subsection (3) and substituting the following subsection:

“(3)     For the purposes of this Part, a parcel of land or a dwelling that is—

        (a)     leased for residential purposes; and

        (b)     rented at any time in a quarter;

shall be taken to be rented on the prescribed date in the succeeding quarter unless—

        (c)     the owner gives notice in writing to the Commissioner before the commencement of the succeeding quarter that the parcel of land or dwelling will not be rented at any time in that quarter;

        (d)     the owner gives notice in writing to the Commissioner during the succeeding quarter that the parcel of land or dwelling has not been, and will not be, rented at any time in that quarter; or

        (e)     the owner gives notice in writing to the Commissioner that the parcel of land or dwelling is not rented during a continuous period of at least 91 days that—

              (i)     begins in the first-mentioned quarter after the prescribed date in that quarter; and

              (ii)     ends in the succeeding quarter.”.