Australian Capital Territory Repealed Acts

This legislation has been repealed.

RATES AND LAND RENT (RELIEF) ACT 1970 (REPEALED) - SECT 21A

    (1)     In this part:

"eligible person" means—

        (a)     a pensioner; or

        (b)     a non-pensioner who is the partner of a special rate pensioner and is not separated from the pensioner; or

        (c)     a non-pensioner who—

              (i)     was the partner of a special rate pensioner until the pensioner's death; and

              (ii)     was not separated from the pensioner immediately before the death; and

              (iii)     has not subsequently formed a partnership with anyone else.

"owner", in relation to a parcel of land, includes a person who—

        (a)     has a life interest, or an interest for a term of years, in the land under a will or an order of a court; and

        (b)     is liable under the will or court order for land rates in relation to the land.

"parcel of land" means rateable residential land under the Rates and Land Tax Act 1926 , including—

        (a)     a lease; or

        (b)     a unit under the Unit Titles Act 2001 .

"rates" means land rates.

"rebate" means a rebate under this part.

"special rate pensioner" means a pensioner to whom a pension under the Veterans' Entitlements Act 1986 (Cwlth), part 2 is being paid and to whom section 24 of that Act applies.

    (2)     A reference in this part to an eligible person's liability for rates in relation to a parcel of land is—

        (a)     if the person is the sole owner of the land—a reference to the amount of the rates payable by the person in relation to the land; and

        (b)     subject to subsection (3), if the person is a joint owner of the land—a reference to so much of the amount of rates payable by the joint owners in relation to the land as is proportional to the value of the person's interest in the land.

    (3)     If an eligible person is a joint owner of a parcel of land, and 1 or more of the other joint owners cannot reasonably contribute to the payment of rates in relation to the land, a reference in this part to the eligible person's liability for the payment of those rates is—

        (a)     if no other joint owner can reasonably contribute to the payment of those rates—a reference to the amount of rates payable in relation to the land; or

        (b)     if the rates are to be paid by 2 or more of the joint owners—a reference to so much of the amount of rates payable by the eligible person in relation to the land as would be payable if the joint owners paying the rates—

              (i)     were the sole owners of the land; and

              (ii)     the value of their interests in the land were to be increased in proportion to their existing interests in the land.

    (4)     A reference in subsection (2) to an amount of rates payable is a reference to the amount that would be payable apart from the operation of this part.