2009
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL TERRITORY

(As presented)
(Treasurer)
Revenue Legislation Amendment Bill 2009

Contents
	Page

Part 1	Preliminary
	1	Name of Act	2
	2	Commencement	2
Part 2	First Home Owner Grant Act 2000
	3	Legislation amended—pt 2	3
	4	Criterion 5—Residence requirements
Section 12 (4)	3
	5	Applications for review
Section 31	3
Part 3	Taxation Administration Act 1999
	6	Legislation amended—pt 3	4
	7	New section 19A	4

2009
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL TERRITORY

(As presented)
(Treasurer)
Revenue Legislation Amendment Bill 2009

A Bill for
An Act to amend the First Home Owner Grant Act 2000 and the Taxation Administration Act 1999

    

The Legislative Assembly for the Australian Capital Territory enacts as follows:

Part 1	Preliminary
1	Name of Act
This Act is the Revenue Legislation Amendment Act 2009.
2	Commencement
This Act commences on the day after its notification day.
Note	The naming and commencement provisions automatically commence on the notification day (see Legislation Act, s 75 (1)).

Part 2	First Home Owner Grant Act 2000
3	Legislation amended—pt 2
This part amends the First Home Owner Grant Act 2000.
4	Criterion 5—Residence requirements
Section 12 (4)
substitute
	(4)	The commissioner may give an approval or exemption under this section within 18 months after completion of the eligible transaction to which the application relates.
	(5)	If an application is made by joint applicants and at least 1 (but not all) of the applicants complies with the residence requirements, the non-complying applicant or applicants are exempted from compliance with the residence requirements.
5	Applications for review
Section 31
omit
a reviewable decision
substitute
a decision of the commissioner under section 29

Part 3	Taxation Administration Act 1999
6	Legislation amended—pt 3
This part amends the Taxation Administration Act 1999.
7	New section 19A
insert
19A	Application for refund
	(1)	If a taxpayer claims to be entitled to a refund of tax paid under a tax law, the taxpayer may apply to the commissioner for a refund.
Note	If a form is approved under s 139C for this provision, the form must be used.
	(2)	The application must be made within 5 years after the tax was paid.
	(3)	This section does not affect the operation of any other provision of a tax law that authorises or requires a refund of tax paid.

Endnotes
1	Presentation speech
	Presentation speech made in the Legislative Assembly on	2009.
2	Notification
	Notified under the Legislation Act on	2009.
3	Republications of amended laws
	For the latest republication of amended laws, see www.legislation.act.gov.au.

© Australian Capital Territory 2009