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This is a Bill, not an Act. For current law, see the Acts databases.
RATES AND LAND TAX AMENDMENT BILL 2003
2003
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL
TERRITORY
(As presented)
(Treasurer)
Rates and
Land Tax Amendment Bill 2003
Contents
Page
2003
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL
TERRITORY
(As presented)
(Treasurer)
Rates and Land Tax
Amendment Bill 2003
A Bill for
An Act to amend the
Rates and Land Tax Act
1926
The Legislative Assembly for the Australian Capital Territory enacts as
follows:
This Act is the Rates and Land Tax Amendment Act 2003.
This Act commences on 1 July 2003.
Note The naming and commencement provisions automatically commence
on the notification day (see Legislation Act, s 75 (1)).
This Act amends the Rates and Land Tax Act 1926.
4 New
sections 12B and 12C
insert
12B Meaning of CPI percentage
increase
(1) For this part, the CPI percentage increase applying to a
rate year is the percentage increase (if any) in the CPI number between the
December quarter before the beginning of the rate year and the previous December
quarter.
Note A statement of this percentage increase for a rate year may be
found in the publication Consumer Price Index Australia (produced by the
Australian Bureau of Statistics) for the December quarter before the beginning
of the rate year.
(2) If the CPI number for the December quarter before the beginning of a
rate year is less than the CPI number for the previous December quarter, the
percentage CPI increase applying to the rate year is, for this part, taken to be
nil.
(3) If, at any time, whether before or after the commencement of this
section, the Australian Statistician publishes for a particular December quarter
a CPI number in substitution for a CPI number previously published by the
Australian Statistician for the quarter, the publication of the later CPI number
must be disregarded for this section.
(4) However, if, at any time, whether before or after the commencement of
this section, the Australian Statistician changes the reference base for the
Consumer Price Index, then, in applying this section after the change is made,
regard is to be had only to numbers published in terms of the new reference
base.
(5) In this section:
CPI number means the number appearing for Canberra in the
Consumer Price Index (All Groups Index) published by the Australian
Statistician.
rate year means a year for which rates are to be imposed
under this part.
12C People taken to be long-term owners of
land
(1) Each of the following people is taken to be a long-term
owner of a parcel of land:
(a) the commissioner for housing in relation to a parcel of residential or
rural land held by the commissioner other than a parcel held under a lease in
the year the lease is granted;
(b) for a unit within the meaning of the Unit Titles Act 2001 owned
because of a transfer for which duty was paid under the Duties Act 1999,
section 67 (Conversion of property to unit title)—the person owning the
unit because of the transfer;
(c) for a parcel of residential or rural land owned, or owned in full, by
a former domestic partner of a dead person because of a transfer, consent or
transmission application for which duty was paid under the Duties Act
1999, section 69 (Deceased estates)—the former domestic partner of the
dead person;
(d) for a parcel of residential or rural land held by a person as executor
or trustee under the will of a dead person, or as administrator of the estate of
a dead person—the executor, trustee or administrator;
(e) for a parcel of residential or rural land held because of a dutiable
transaction for which duty was paid under the Duties Act 1999, section 71
(Bankruptcy or insolvency)—the person holding the parcel because of the
dutiable transaction;
(f) for a parcel of residential or rural land owned by 2 people because of
a transfer for which duty was paid under the Duties Act 1999, section 72
(Transfer to spouse of interest in principal place of residence)—the
people owning the parcel because of the transfer;
(g) for a parcel of residential or rural land owned because of a transfer
for which no duty was paid under the Duties Act 1999, section 74B
(Transfers relating to certain personal relationships)—the person owning
the parcel because of the transfer.
Note The term long-term owner is defined in the
dictionary and it is used in s 13 in relation to the imposition of
rates.
(2) In this section:
former domestic partner, of a dead person, means a person who
was a domestic partner of the dead person at the time of the dead person’s
death.
substitute
13 Imposition of rates
(1) This section is subject to section 13B (Imposition—rating system
2003-2004), section 24B (Unit subdivisions—rates) and section 25A (Unit
subdivisions—rating system 2003-2004).
(2) Rates of the appropriate amount mentioned in subsection (3) are
imposed for a parcel of rateable land.
(3) For subsection (2), the appropriate amount is as follows:
(a) for a parcel of residential or rural land owned by a long-term
owner—the amount of the rates paid for the parcel for the previous year
increased by the CPI percentage increase applying to the year for which the
rates are imposed;
(b) for a parcel of residential land owned by a new owner, if the land has
an average unimproved value of $19 000 or less—$300;
(c) for a parcel of residential land owned by a new owner, if the land has
an average unimproved value more than $19 000—an amount worked out in
accordance with the formula:
$300 + ((AUV-$19 000) x 0.7820%);
(d) for a parcel of rural land owned by a new owner, if the land has an
average unimproved value more than $19 000—an amount worked out in
accordance with the formula:
(AUV-$19 000) x 0.3910%;
(e) for a parcel of residential land owned by the holder of a new
lease—
(i) for the year when the lease is granted, if the average unimproved
value of the parcel is $19 000 or less—$300; or
(ii) for the year when the lease is granted, if the average unimproved
value of the parcel is more than $19 000—an amount worked out in
accordance with the formula:
$300 + ((AUV-$19 000) x 0.7820%); or
(iii) for the year after the year when the lease is granted—the
amount of the rates that would have been paid for the parcel for the previous
year if the holder of the new lease had owned the parcel throughout the year
increased by the CPI percentage increase applying to the year for which rates
are imposed;
(f) for a parcel of rural land owned by the holder of a new lease, if the
land has an average unimproved value more than $19 000—
(i) for the year when the lease is granted—an amount worked out in
accordance with the formula:
(AUV-$19 000) x 0.3910%); or
(ii) for the year after the year when the lease is granted—the
amount of the rates that would have been paid for the parcel for the previous
year if the holder of the new lease had owned the parcel throughout the year
increased by the CPI percentage increase applying to the year for which rates
are imposed;
(g) for a parcel of commercial land having an average unimproved value of
$19 000 or less—$300;
(h) for a parcel of commercial land having an average unimproved value
more than $19 000—an amount worked out in accordance with the
formula:
$300 + ((AUV-$19 000) x 1.3356%).
(4) In this section:
AUV means the average unimproved value of the relevant parcel
of land.
insert
13B Imposition—rating system
2003-2004
(1) Section 13 does not apply in relation to a parcel of residential or
rural land for the year beginning 1 July 2003.
(2) For the year beginning 1 July 2003, rates are imposed for a parcel of
residential or rural land in accordance with the formula:
R x 1.032
(3) In this section:
R means—
(a) for a parcel of land that was rateable for the whole of the previous
year—the amount of the rates payable for the parcel for that year;
or
(b) for a parcel of land that was rateable for only part of the previous
year—the amount of the rates that would have been payable for the parcel
for that year if it had been rateable for the whole of the year; or
(c) for a parcel of land that was not rateable for the previous
year—the amount of the rates that would have been payable for the parcel
under section 13 for the year if the parcel had been rateable throughout the
previous year.
(4) This section is subject to section 24B (Unit subdivisions—rates)
and section 25A (Unit subdivisions—rating system 2003-2004).
(5) This section expires on 1 July 2004.
(6) The Legislation Act, section 88 (Repeal does not end effect of
transitional laws etc) applies to this section.
7 Imposition
of land taxSection 22A
(3)
omit
section 24A (Unit subdivisions)
insert
section 24C (Unit subdivisions—land tax)
8 Multiple
dwellingsSection 22DA (3)
(b)
omit
section 24A
insert
section 24C (Unit subdivisions—land tax)
substitute
24A Unit subdivisions
(1) For this Act, if a parcel of land is subdivided by the registration of
a units plan, the land making up the parcel is taken to continue to be a single
parcel of land.
(2) This section is subject to section 24B (Unit subdivisions—rates)
and section 24C (Unit subdivisions—land tax).
24B Unit
subdivisions—rates
(1) This section applies to a parcel of land subdivided by the
registration of a units plan.
(2) If rates imposed for the parcel for the year when the units plan is
registered are not paid before the registration of the units plan, they are
payable by the person who was the owner of the parcel on the day before the day
when the units plan was registered.
(3) On and after 1 July after the day when the units plan is registered
or, if it is registered on 1 July, on and after that 1 July—
(a) the rates imposed for the parcel are payable by the unit owners;
and
(b) the amount payable by each unit owner is an amount worked out under
subsection (4); and
(c) no rates for the parcel are payable by the owners
corporation.
(4) Section 13 applies to impose rates on a unit that is part of the
parcel as if—
(a) a reference to a parcel of land were a reference to the unit;
and
(b) a reference to the average unimproved value of the unit were a
reference to the value worked out in accordance with the following
formula:
(5) In subsection (4):
UE means the unit entitlement of the unit.
TUE means the unit entitlement of all the units in the units
plan.
AUV means the average unimproved value of the parcel of
land.
(6) For the application of this Act to the parcel of land—
(a) a reference to a parcel of land—
(i) in sections 5, 5A, 7, 8, 10, 11 (1) to (3), 12 and 15A (1) and
(2)—is a reference to the parcel; and
(ii) in sections 12C, 14 (1), 15 (1) to (3) and (8) to (11), 15A (4)
to (6), 21A (1), 34B and 34C—is a reference to a unit; and
(iii) for the dictionary, definitions of holder of a new
lease, long-term owner and new
owner—is a reference to a unit; and
(iv) in any other provision—is a reference to the parcel or a unit,
as the case requires; and
(b) a reference to the owner—
(i) in sections 10, 12, 15A (3), 28A and 29—is a reference to the
owners corporation; and
(ii) in sections 14 (1), 15 (1) to (3), (10) and (11), 15A (4) and (6), 17
(1), 19 (1) and (5), 20, 22 (1), 23 (1), 28 (1) and 28A—is a reference to
the relevant unit owner; and
(iii) for the dictionary, definitions of holder of a new
lease, long-term owner and new
owner—is a reference to the relevant unit owner; and
(iv) in any other provision—is a reference to the owners corporation
or the relevant unit owner, as the case requires; and
(c) section 26 (1) does not apply to service of a notice on the owners
corporation.
(7) A term used in this section, and in the Unit Titles Act 2001,
has the same meaning as in that Act.
Note The following terms are defined in the Unit Titles Act
2001, dict:
• owners corporation
• unit
• unit owner
• units plan.
24C Unit subdivisions—land
tax
(1) This section applies to a parcel of land subdivided by the
registration of a units plan.
(2) If land tax imposed for the parcel for the quarter when the plan is
registered is not paid before the registration of the units plan, it is payable
by the person who was the owner of the parcel on the day before the day when the
units plan was registered.
(3) On and after 1 July after the day when the units plan is registered
or, if it is registered on 1 July, on and after that 1 July—
(a) any land tax imposed under this Act for the parcel is payable by the
unit owners whose units are subject to land tax; and
(b) the amount payable by each owner is an amount that bears to the total
amount of land tax the same proportion as the unit entitlement of the
owner’s unit bears to the aggregate unit entitlement of all the units that
are subject to land tax; and
(c) no land tax for the parcel is payable by the owners
corporation.
(4) For the application of this Act to the parcel of land—
(a) a reference to a parcel of land—
(i) in section 22A—is a reference to the parcel; and
(ii) in sections 22B (1), 22C (1), (3) and (4), 22E (1) to (3), (6) and
(7), 22EA, 22F, 28 (2), 34B and 34C—is a reference to a unit;
and
(iii) in any other provision—is a reference to the parcel or a unit,
as the case requires; and
(b) a reference to the owner—
(i) in section 29—is a reference to the owners corporation;
and
(ii) in sections 21A (1), 22C (1), 22D (2), 22E (1) to (3) and (7), 22EA
(2) and (4), 22F, 24 and 28A (2)—is a reference to the relevant unit
owner; and
(iii) in any other provision—is a reference to the owners
corporation or the relevant unit owner, as the case requires; and
(c) section 26 (1) does not apply to service of a notice on the owners
corporation.
(5) A term used in this section, and in the Unit Titles Act 2001,
has the same meaning as in that Act.
Note The following terms are defined in the Unit Titles Act
2001, dict:
• owners corporation
• unit
• unit owner
• units plan.
insert
25A Unit subdivisions—rating system
2003-2004
(1) This section applies to a parcel of land to which section 24B would,
apart from subsection (2), apply.
(2) Section 24B (3) and (4) does not apply in relation to the year
beginning 1 July 2003.
(3) For the year beginning 1 July 2003, rates are imposed for a unit that
is part of a parcel of land subdivided by the registration of a units plan in
accordance with the formula:
R x 1.032.
(4) In this section:
R means—
(a) for unit that was rateable for the whole of the previous
year—the amount of the rates payable for the unit for that year;
or
(b) for a unit that was rateable for only part of the previous
year—the amount of the rates that would have been payable for the unit for
that year if it had been rateable for the whole of the year; or
(c) for a unit that was not rateable for the previous year—the
amount of the rates that would have been payable for the unit under section 25
for the year if the unit had been rateable throughout the previous
year.
(5) This section expires on 1 July 2004.
(6) The Legislation Act, section 88 (Repeal does not end effect of
transitional laws etc) applies to this section.
insert
40 Regulations may provide for transitional
matters
(1) The regulations may prescribe transitional matters necessary or
convenient to be prescribed because of the enactment of the Rates and Land
Tax Amendment Act 2003.
(2) Regulations made for this section must not be taken to be inconsistent
with this Act so far as they can operate concurrently with this Act.
41 Modifications of pts 3 and 5
The regulations may modify part 3 and this part to make provision in
relation to anything that is not, or in the Executive’s opinion
adequately, dealt with in part 3 or this part.
42 Expiry after 1 year
Sections 40 and 41 and this section expire 1 year after the day this
section commences.
insert
• domestic partner (see s 169)
13 Dictionary,
new definitions
insert
CPI percentage increase—see section 12B.
holder of a new lease, for a parcel of land in relation to a
year, means a person who was granted a lease of the land in that year or in the
previous year.
long-term owner, of a parcel of land in relation to a year,
means a person who owned the land on 1 July in that year and had owned the land
throughout the previous year.
Note Section 12C provides for certain people to be taken to be
long-term owners.
new owner, of a parcel of land in relation to a year, means a
person who owned the land on 1 July in that year and had acquired it during the
previous year, but does not include a person who is the holder of a new lease
for the land.
Endnote
Republications of amended laws
For the latest republication of amended laws, see
www.legislation.act.gov.au.
© Australian Capital Territory
2003
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