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RATES ACT 2004 (NO. 3 OF 2004)
TABLE OF PROVISIONS
Long Title
PART 1--PRELIMINARY
1. Name of Act
2. Commencement
3. Dictionary
4. Notes
5. Offences against Act—application of Criminal Code etc
PART 2--UNIMPROVED VALUE OF RATEABLE LAND
6. Meaning of unimproved value
7. Unimproved value of land developed under development lease
8. Meaning of rateable land
9. First determination of unimproved value
10. Annual redeterminations
11. Redetermination—error or changed circumstances
12. Recording and notification of determinations
PART 3--IMPOSITION AND PAYMENT OF RATES
13. Pt 3 subject to pt 5
14. Imposition of rates
15. Rates for part of year
16. Owner to pay rates
17. When are rates payable?
18. How may rates be paid?
19. Payment of rates by instalments
PART 4--ENFORCEMENT
20. Non-application of provisions of Taxation Administration Act
21. Interest payable on overdue rates
22. Charge of rates on land
23. Notice of rates in arrears
24. Unoccupied land—letting for unpaid rates
25. Entitlement to possession of land held by commissioner
26. Sale of land for nonpayment of rates
27. Application may relate to more than 1 parcel
PART 5--UNIT SUBDIVISIONS
Division 5.1--Application of Act to unit subdivisions
28. Unit subdivisions
29. Unit subdivisions—rates
Division 5.2--Certain proposed unit subdivisons
30. Definitions for div 5.2
31. Application by owner of eligible parcel of land
32. Determination of percentages of residential and commercial parts of development
33. Variation of lease or change of intention
34. Imposition of rates—qualifying parcels of land
35. When div 5.2 applies to parcel of land
36. End of application of div 5.2
37. Notice of end of application of div 5.2
38. Transfer of lease
39. Reassessment—completion of development
40. Reassessment—noncompletion of development
PART 6--EXEMPTIONS, REMISSIONS AND CERTAIN INTEREST PAYMENTS
41. Exemption from rates
42. Remission of rates
43. Remission of interest
44. Interest on refund
PART 7--DEFERRAL AND REBATES
Division 7.1--Interpretation for pt 7
45. Definitions for pt 7
Division 7.2--Deferral of rates
46. Application for deferral determination
47. Determination for deferral of rates
48. Effect of deferral determination
49. Deferred amount not recoverable if determination in force
50. Amendment of deferral determination
51. Revocation of deferral determination—payment of debt and on
52. Additional grounds for revocation of deferral determination
53. Notice of proposed revocation on additional grounds
54. Revocation of deferral determination on grounds
55. Recovery of deferred amounts
56. Interest payable after revocation of deferral determination
57. Memorandum of discharge
58. Information about deferral determination
59. Notice of revocation
Division 7.3--Rebate of rates
60. Meaning of liability for rates for div 7.3
61. Application for rebate
62. No entitlement for past years
63. Rebate of rates—uncapped
64. Rebate of rates—capped
65. Rebates and deferred liability
66. Joint and several liability for rates
67. Change in circumstances
68. Adjustment of liability for rates
69. Break in entitlement
PART 8--MISCELLANEOUS
70. Objections
71. Objections relating to valuations—general
72. Objections relating to valuations—unit owners
73. Review by AAT
74. Working out amounts with fractions for Act
75. Notice of transfer
76. Certificate of rates and other charges
77. Statement of amounts payable and payments made
78. Determination of fees
79. Regulation-making power
PART 9--TRANSITIONAL
80. Definitions for pt 9
81. Annual redetermination for 1991
82. Determinations for 1995 and 1996
83. Unimproved values for 1995 and 1996
84. Determinations of unimproved value
85. Assessments
86. Rates payable under repealed Rates Act
87. Land to which repealed Rates Act, pt 4A applied
88. Application under repealed Rates Act, pt 4A
89. Right to object if no objection lodged
90. Objections lodged under repealed Rates Act
91. Applications for review if no application lodged
92. Application for review if application lodged
93. Notice of rates in arrears
94. Determination for deferral of rates
95. Application for deferral determination
96. Rebate of rates
97. Application for determination for rebate of rates
98. Statements under s 77
99. Modification of pt 9's operation
100. Expiry of pt 9
PART 10--CONSEQUENTIAL AMENDMENTS AND REPEALS
101. Legislation amended or repealed—sch 1
SCHEDULE 1
DICTIONARY
ENDNOTES
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