Australian Capital Territory
Rates and Land Rent (Relief) Act 1970     No 5
Republication No 5
Republication date: 12 September 2001
Last amendment made by Act 2001 No 44
Amendments incorporated to 12 September 2001

Not all amendments are in force: see last endnote

Unauthorised version prepared by ACT Parliamentary Counsel's Office
About this republication
The republished law
This is a republication of the Rates and Land Rent (Relief) Act 1970 as in force on 12 September 2001.  It includes any amendment, repeal or expiry affecting the republished law to 12 September 2001 and any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes).  
The legislation history and amendment history of the republished law are set out in endnotes 3 and 4. 
Kinds of republications
The Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at www.legislation.act.gov.au):
•	authorised republications to which the Legislation Act 2001 applies
•	unauthorised republications.
The status of this republication appears on the bottom of each page.
Editorial changes
The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication.  Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117).  The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice.  
When preparing the authorised version of this republication amendments were made under part 11.3 (see endnote 1).
Uncommenced provisions and amendments
If a provision of the republished law has not commenced or is affected by an uncommenced amendment, the symbol  U  appears immediately before the provision heading.  The text of the uncommenced provision or amendment appears only in the last endnote.
Modifications
If a provision of the republished law is affected by a current modification, the symbol  M  appears immediately before the provision heading.  The text of the modifying provision appears in the endnotes.  For the legal status of modifications, see Legislation Act 2001, section 95.
Penalties
The value of a penalty unit for an offence against this republished law at the republication date—
	(a)	if the person charged is an individual—$100; or
	(b)	if the person charged is a corporation—$500.

Amendments incorporated to
12 September 2001

Australian Capital Territory
Rates and Land Rent (Relief) Act 1970

Contents
	Page
Part 1	Preliminary
	1	Short title	2
	2	Definitions	2
	2AA	Persons taken to be pensioners	4
	2A	Application	4
Part 2	Determinations
	2B	Interpretation for pt 2	5
	3	Deferment of rent and rates	5
	4	Effect of making a determination	7
	6	Deferred amounts not recoverable while determination is in force	9
	7	Variation of determination	9
	8	Effect of variation of determination under section 7	10
	9	Revocation of determinations on discharge of debt and on request	10
	10	Notice of proposed revocation of determination on prescribed grounds	10
	11	Revocation of determination on prescribed grounds	12
	15	Recovery of deferred amounts	12
	16	Interest payable on amount unpaid after revocation of determination	14
	17	Remission of interest	14
	18	Memorandum in relation to registered notice of determination	14
	19	Information relating to determination	14
	20	Notice of revocation to be given	15
Part 3	Rebate for pensioners
	21A	Interpretation	16
	21C	Rebates of land rates—uncapped	18
	21D	Rebates of land rates—capped	19
	21E	Rebates and deferred liability	20
	21F	Application for rebates	20
	21G	Non-eligibility for past years	21
	21H	Joint and several liability for rates	21
	21J	Notice of change in circumstances	21
	21JA	Adjustment of liability for rates	22
	21JB	Cessation and resumption of entitlement	22
Part 6	Miscellaneous
	21K	Information relating to application	24
	23	Power of Minister to determine rate of interest	24
	23A	Notification of decisions	24
	23B	Objections	25
	23C	Review of decisions	26
	23D	Effect of pending objection or review	26
	24	Regulation-making power	26
	25	Savings and transitional arrangements	26
Endnotes
	1	About the endnotes	28
	2	Abbreviation key	28
	3	Legislation history	29
	4	Amendment history	31
	5	Earlier republications	35
	6	Uncommenced amendments	35

Amendments incorporated to
12 September 2001

Australian Capital Territory
Rates and Land Rent (Relief) Act 1970

An Act to provide for relief from liability for rates and land rent, and for related purposes

    

Part 1	Preliminary
    
1	Short title
This Act may be cited as the Rates and Land Rent (Relief) Act 1970.
 U 	2	Definitions 
In this Act: 
Note	A definition applies except so far as the contrary intention appears (see Legislation Act 2001, s 155).
commissioner means the commissioner for revenue.
domestic partner, in relation to a pensioner, means  a person who provides personal or financial commitment and support of a domestic nature for the material benefit of the pensioner, although not legally married to the pensioner, and includes a de facto husband or wife.
land rates means rates due under the Rates Act.
lease means a lease of land for a term of years granted by or on behalf of the Commonwealth.
owner, in relation to a parcel of land, means—
	(a)	in the case of a parcel of land held under a lease, the lessee of the parcel of land or, in a case where 2 or more persons are lessees of the parcel of land, whether as joint tenants or tenants in common, each of those persons; and
	(b)	in the case of a parcel of land which is held in fee simple, the person in whom the fee simple is vested or in a case where the fee simple is vested in 2 or more persons, whether as joint tenants or tenants in common, each of those persons.
pensioner means—
	(a)	a person to whom, or in respect of whom, 1 of the following pensions or allowances under the Social Security Act 1991 (Cwlth) is being paid:
	(i)	an age pension under part 2.2;
	(ii)	a disability support pension under part 2.3;
	(iii)	a wife pension under part 2.4;
	(iv)	a carer pension under part 2.5;
	(v)	a sole parent pension under part 2.6;
	(vi)	a widowed person allowance under part 2.7;
	(vii)	a widow B pension under part 2.8; or
	(b)	subject to section 2AA, a person who has attained the age of 60 years and to whom, or in respect of whom, 1 of the following allowances or benefits under the Social Security Act 1991 (Cwlth) is being paid:
	(i)	a job search allowance under part 2.11;
	(ii)	a newstart allowance under part 2.12;
	(iii)	a mature age allowance, or a mature age partner allowance under part 2.12A;
	(iv)	a sickness allowance under part 2.14;
	(v)	a special benefit under part 2.15; or
	(c)	a service pensioner within the meaning of the Veterans’ Entitlements Act 1986 (Cwlth); or
	(d)	a person who has been given by the Commonwealth a card or other written authority that evidences the person’s eligibility under the Veterans’ Entitlements Act 1986 (Cwlth) to be given treatment for all injuries suffered, and all diseases contracted, by the person.
Rates Act means the Rates and Land Tax Act 1926.
rating year means the period of 12 months commencing on 1 July in any year.
tribunal means the administrative appeals tribunal.
unit has the same meaning as in the Unit Titles Act 1970, section 4.
2AA	Persons taken to be pensioners
For the definition of pensioner, paragraph (b) in section 2, a person is taken to be a pensioner for an application by the person for a rebate or determination only if, for the 12 months before the making of the application—
	(a)	the person continuously received an allowance or benefit mentioned in subparagraph (i), (ii), (iii) or (iv) of that paragraph (a current benefit); or
	(b)	the person received continuously but not concurrently—
	(i)	a pension or allowance mentioned in paragraph (a) of the definition; and
	(ii)	a current benefit.
2A	Application
Nothing in this Act affects the operation of the Rates and Land Tax Act 1926, section 28A.

Part 2	Determinations
    
2B	Interpretation for pt 2
	(1)	In this part:
determination means a determination made under section 3.
rates means land rates.
	(2)	A reference in this part to a person to whom a determination relates or a person to whom a determination related shall, in a case where a determination relates or related to 2 or more persons, be read as a reference to those persons.
	(3)	A reference in this part to the amount for which a person to whom a determination relates or related is or became indebted to the Territory under this part shall be read as including a reference to the amount payable by that person by way of interest under section 4 (3) or section 16.
3	Deferment of rent and rates
	(1)	Subject to this section, the Minister shall make a determination under this section, if he or she is satisfied, on an application made for the purpose by the owner or the owners of a parcel of land—
	(a)	that the owner is a pensioner or all the owners are pensioners; or
	(b)	in the case of an application made by a person other than a pensioner or by 2 or more persons any 1 of whom is not a pensioner—that payment of the total amount of rent due or to become due under the lease of the land or the rates due or to become due or both is likely to cause substantial hardship to the applicant or to the applicants; or
	(c)	that the owners are a pensioner and his or her spouse or domestic partner, where the spouse or partner is not a pensioner; or
	(d)	in the case of an application made by a joint owner—that no other owner of the land can reasonably contribute to the payment of land rates for that parcel; or
	(e)	that—
	(i)	the owner is an eligible person to whom section 21D applies; and
	(ii)	payment of the total rates due or to become due would be likely to cause substantial hardship to the owner.
	(2)	A determination under this section—
	(a)	shall, in the case of land held under a lease, defer the obligation of the person to whom it relates to pay all or any of the following:
	(i)	all or part of the total amount of the rent (including any additional rent) due at the date of the making of the determination or all or part of each amount of rent to become due, under the lease of the land;
	(ii)	all or part of the total amount of rates (including any additional amount payable by way of penalty) due at the date of the making of the determination, or all or part of each amount of rates to become due; 
	(b)	shall, in the case of land held in fee simple, defer the obligation of the person to whom it relates to pay all or part of the total amount of rates due, or all or part of each amount of rates to become due.
	(3)	The Minister shall cause a copy of a determination made under this section to be delivered to the person to whom the determination relates.
	(4)	The Minister shall not make a determination under this section unless, in the case of a parcel of land held under a lease—
	(a)	the lease contains a covenant that the land will be used for residential purposes only; and
	(b)	the applicant is, or the applicants are, ordinarily resident on the land.
	(5)	The Minister shall not make a determination under this section unless, in the case of land held in fee simple—
	(a)	the land is used only for residential purposes; and
	(b)	the applicant is, or the applicants are, ordinarily resident on the land.
	(6)	Notwithstanding subsection (4) (b) or (5) (b), the Minister may make a determination under this section on an application made by 1 or more of the joint owners of a parcel of land but not by all the joint owners of the parcel of land if—
	(a)	the person or persons by whom the application is made is or are ordinarily resident on the land; and
	(b)	the other joint owner or the other joint owners of the land is or are not ordinarily resident on the parcel of land; and
	(c)	the Minister is satisfied that, in all the circumstances of the case,  it is appropriate that a determination under this section should be made.
	(7)	Nothing in this section prevents the owner of a parcel of land who has received a rebate under part 3 in relation to the person’s liability for rates in respect of that parcel from making an application under subsection (1).
4	Effect of making a determination
	(1)	Where the obligation of the person to whom a determination relates—
	(a)	to pay all or part of the rent due under the lease of land referred to in the determination on the date of the determination; or
	(b)	to pay all or part of the rates on that date; or
	(c)	to pay all or part of the rent so due and all or part of the rates so due;
is deferred, the obligation of the person to whom the determination relates to pay the rent due under the lease of the land on that date or rates due on that date, or both, as the case may be, shall, immediately after the making of the determination, be, by force of this section, reduced in accordance with the determination, and the person to whom the determination relates becomes indebted to the Territory under this Act for an amount equal to the amount by which his or her obligation to pay the rent or rates, or both, as the case may be, is reduced.
	(2)	Where the obligation of the person to whom a determination relates—
	(a)	to pay all or part of each amount of rent that is to become due under the lease of the land referred to in the determination while the determination is in force; or
	(b)	to pay all or part of each amount of rates that is to become due while the determination is in force; or
	(c)	to pay all or part of each amount of rent, and all or part of each amount of rates, that is to become so due;
is deferred, the obligation of the person to whom the determination relates to pay each amount of rent or each amount of rates, or both, as the case may be, shall, immediately after each amount of rent or rates or both, as the case may be, becomes due, be, by force of this section, reduced in accordance with the determination, and the person to whom the determination relates becomes or become indebted to the Territory under this Act for an amount equal to the amount by which his or her obligation to pay rent or rates, or both, as the case may be, is reduced.
	(3)	There is payable to the Territory, in respect of each amount the payment of which is deferred by reason of the making of a determination, interest at the rate fixed by the Minister in accordance with section 23 on the amount so deferred calculated from and including the date as from which the payment of that amount is deferred to and including the date on which payment of an amount equal to that amount is made to the Territory or the date of revocation of the determination, whichever is the earlier.
	(4)	For the purposes of subsection (3), a reference to the date as from which payment of an amount of rent or an amount of rates is deferred shall be read as a reference to—
	(a)	in the case of an amount due on the date of the making of the determination—that date; and
	(b)	in the case of an amount deferred after the making of the determination—the date on which, if the determination had not been made, an amount as additional rent would have become payable under the lease of the land, or an additional amount by way of penalty for nonpayment of rates would have become payable, as the case may be, by reason of the nonpayment of the amount deferred.
6	Deferred amounts not recoverable while determination is in force
The amount for which a person is for the time being indebted to the Territory under this Act by reason of the making of a determination is not, whilst the determination is in force, recoverable by the Territory.
7	Variation of determination
The Minister may, at any time, vary a determination by increasing the amounts deferred under the determination if the Minister is satisfied that it is necessary to do so to avoid hardship to the person to whom the determination relates or by reducing the amount deferred under the determination if the Minister is satisfied that the variation is not likely to cause substantial hardship to the person to whom the determination relates.
8	Effect of variation of determination under section 7
Where the Minister varies, under section 7, a determination, a reference in this Act to a determination shall be read as a reference to the determination as so varied.
9	Revocation of determinations on discharge of debt and on request
The Minister shall, by instrument in writing, revoke a determination—
	(a)	if an amount equal to the amount of the indebtedness to the Territory under this Act of the person to whom the determination relates is paid to the Territory in discharge of that indebtedness; or
	(b)	on the written request of the person to whom the determination relates.
10	Notice of proposed revocation of determination on prescribed grounds
	(1)	For the purposes of this section, each of the following is a prescribed ground for the revocation of a determination:
	(a)	that, in a case where the person or each of the persons to whom the determination relates was, at the time the determination was made, a pensioner, that person or each of those persons has ceased to be a pensioner; 
	(b)	that, in a case where—
	(i)	the determination relates to 2 or more persons; and
	(ii)	each of those persons was, at the time the determination was made, a pensioner; and
	(iii)	1 or more but not all of those persons has or have ceased to be pensioners;
the revocation of the determination is not likely to result in substantial hardship to those persons; 
	(c)	that, in a case where the determination relates to a person who was not, at the time the determination was made, a pensioner or the determination relates to persons all of whom were not, at that time, pensioners, the revocation of the determination is not likely to result in substantial hardship to the person or those persons; 
	(d)	that the person or a person to whom the determination relates has failed to comply with a requirement made under section 19 (2); 
	(e)	that the person to whom the determination relates or all of the persons to whom the determination relates who were ordinarily resident on the land referred to in the determination on the date of the application for the determination has or have ceased to be ordinarily resident on the land; 
	(f)	that the person or the persons to whom the determination relates has or have ceased, whether by death or otherwise, to be the owner or the owners of the land referred to in the determination.
	(2)	Subject to subsection (4), where the Minister has reason to believe that a prescribed ground for the revocation of a determination exists, the Minister may, by notice in writing served on the person to whom the determination relates, give notice of his or her intention to revoke the determination.
	(3)	A notice under subsection (2) shall specify the prescribed ground which the Minister believes to exist for the revocation of the determination.
	(4)	Where a determination relates to 2 or more persons as owners of a parcel of land as joint tenants or tenants in common and 1 of those persons dies, the Minister shall not give notice of intention to revoke the determination under subsection (2) unless 1 of the prescribed grounds is or becomes applicable in relation to the survivor or, where there is more than 1 survivor, in relation to each of the survivors.
	(7)	The Minister may, by instrument in writing under his or her hand, cancel a notice given under subsection (2), but the cancellation of such a notice does not prevent the Minister giving a subsequent notice under that subsection.
11	Revocation of determination on prescribed grounds
	(1)	The Minister may revoke a determination on a ground prescribed by section 10 (1) if—
	(a)	notice of the proposed revocation has been given under section 10 (2); and
	(b)	the notice has not been cancelled under section 10 (7).
	(2)	The Minister may not act under subsection (1)—
	(a)	within the 60 days within which an objection to the decision under section 10 (2) may be made; or
	(b)	if the person has objected to the decision, until—
	(i)	the objection is upheld or dismissed; and
	(ii)	the prescribed time under the Administrative Appeals Tribunal Act 1989, section 27 for lodging an application for review of the decision on the objection has expired and no such application has been lodged; or 
	(c)	if such an application has been duly lodged with the tribunal—until the tribunal has completed the review.
15	Recovery of deferred amounts
	(1)	Subject to this section, the amount for which a person to whom a determination related has become indebted to the Territory under this Act is recoverable as a debt due to the Territory and payable on the day immediately after the day on which the determination is revoked.
	(2)	Where, in the instrument revoking a determination, the Minister specifies the instalments for the payment of the amount for which the person to whom the determination related has become indebted to the Territory under this Act, an amount equal to the amount of each of the instalments so specified is recoverable as a debt due to the Territory and payable on the day on which that instalment is required to be paid by the instrument revoking the determination.
	(3)	Where—
	(a)	in the instrument revoking a determination, the Minister specifies instalments for the payment of the amount for which the person to whom the determination related became indebted to the Territory under this Act; and
	(b)	the person to whom the determination related ceases, otherwise than by death, to be the owner of the land referred to in the determination after the revocation of the determination;
so much of the amount for which the person to whom the determination related as remains unpaid on the date on which the person ceases to be the owner of the land is, notwithstanding subsection (2), recoverable as a debt due to the Territory and payable on the day on which the person ceased to be the owner of the land.
	(4)	Where a determination related to 2 or more persons, the liability of those persons for the payment of the amount for which they have become indebted to the Territory under this Act is joint and several.
	(5)	If a person referred to in subsection (4) pays to the Territory more than his or her proportionate part of the amount, the person may recover the excess by way of contribution from the other person, or the other persons liable, to pay the amount.
16	Interest payable on amount unpaid after revocation of determination
Where any of the amount for which the person to whom a determination related became indebted to the Territory under this Act remains unpaid after the date of revocation of the determination, there is payable to the Territory interest on the amount remaining unpaid at a rate fixed in accordance with section 23.
17	Remission of interest
The Minister may, if satisfied that the circumstances of the case justify him or her so doing, remit or refund any amount of interest that has become payable under section 4 (3) or 16.
18	Memorandum in relation to registered notice of determination
	(1)	If notice of the making of a determination in relation to a person is registered under the Land Titles Act 1925, the Minister shall cause to be presented to the registrar-general for registration under that Act a memorandum of discharge in a form approved by the registrar-general if—
	(a)	an amount equal to the total of the amount for which the person became indebted to the Territory under this Act is paid; or
	(b)	the Minister is satisfied that circumstances exist to justify such action.
	(2)	A form of memorandum of discharge approved by the registrar-general is a notifiable instrument.
Note 	A notifiable instrument must be notified under the Legislation Act 2001.
19	Information relating to determination
While a determination is in force, the Minister may, from time to time, require a person to whom the determination relates to furnish to him or her such information regarding the property, means and income of the person as the Minister specifies.
20	Notice of revocation to be given
Where the Minister revokes, under section 9 or 11, a determination, the Minister shall cause a copy of the instrument of revocation to be served on the person to whom the determination related.

Part 3	Rebate for pensioners
    
21A	Interpretation
	(1)	In this part:
eligible person means—
	(a)	a pensioner; or
	(b)	a non-pensioner who is the spouse or domestic partner of a special rate pensioner and is not separated from the pensioner; or
	(c)	a non-pensioner who was the spouse or domestic partner of a special rate pensioner until the pensioner’s death, was not separated from the pensioner immediately before the death and who has not subsequently become the spouse or domestic partner of another person.
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 pursuant to an order of a court; and
	(b)	is liable under the will or court order for land rates in respect of 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 1970.
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 respect of a parcel of land shall—
	(a)	where the person is the sole owner of the land—be read as a reference to the amount of the rates payable by the person in respect of the land; and
	(b)	subject to subsection (2A), where the person is a joint owner of the land—be read as a reference to so much of the amount of rates payable by the joint owners in respect of the land as is proportional to the value of the person’s interest in the land.
	(2A) 	Where 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 respect of the land, a reference in this part to the eligible person’s liability for the payment of those rates shall—
	(a)	if no other joint owner can reasonably contribute to the payment of those rates—be read as a reference to the amount of rates payable in respect of the land; or
	(b)	if the rates are to be paid by 2 or more of the joint owners—be read as a reference to so much of the amount of rates payable by the eligible person in respect of 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.
	(3)	A reference in subsection (2) to an amount of rates payable shall be read as a reference to the amount that would be payable but for the operation of this part.
21C	Rebates of land rates—uncapped
	(1)	This section applies to an eligible person where—
	(a)	the person has been continuously eligible since 30 June 1997 (or earlier) and has owned the same parcel of land for all of that period; or
	(b)	the person has—
	(i)	been continuously eligible since 30 June 1997 (or earlier); and
	(ii)	has changed his or her principal place of residence since 30 June 1997 (being a residence on a parcel of land owned by the person);
where no more than 6 months has elapsed between any period of occupation of any such principal place of residence, or such longer elapsed period as the Minister approves under subsection (4).
	(2)	An eligible person to whom this section applies in a rating year is, subject to this part, entitled to a rebate in liability for land rates in that year for a parcel of land to which this section applies that is the person’s principal place of residence for part or all of that year.
	(3)	The amount of rebate under this section shall be calculated in accordance with the formula—

where:
RL means the amount of the person’s liability for land rates for the rating year in respect of the parcel of land, including any land rates for the year deferred by determination under section 3.
D means the number of days in the rating year on which, as an eligible person, the person occupied the parcel of land as the person’s principal place of residence.
	(4)	For the purposes of subsection (1) (b), on application by the eligible person, the Minister may, by notice in writing to the person, approve an elapsed period longer than 6 months if the Minister considers that it is justified in the circumstances.
21D	Rebates of land rates—capped
	(1)	This section applies to an eligible person where—
	(a)	the person was not eligible on 30 June 1997, and the person becomes eligible on or after 1 July 1997 (notwithstanding that he or she may have been eligible at some time before 30 June 1997); or
	(b)	the person is otherwise an eligible person to whom section 21C does not apply.
	(2) 	An eligible person to whom this section applies in a rating year is, subject to this part, entitled to a rebate in liability for land rates in that year for a parcel of land owned by the person that is the person’s principal place of residence for part or all of that year.
	(3)	Subject to subsection (5), the amount of rebate under this section shall be the lesser of the following amounts:
	(a)	$250;
	(b)	the amount calculated in accordance with subsection (4).
	(4)	The amount of rebate under subsection (3) (b) shall be calculated in accordance with the formula—

where:
RL means the amount of the person’s liability for land rates for the rating year in respect of the parcel of land, including any land rates for the year deferred by determination under section 3.
D means the number of days in the rating year on which, as an eligible person, the person occupied the parcel of land as the person’s principal place of residence.
	(5)	Where this section applies to a joint owner of land, the reference to $250 in subsection (3) (a) is to be taken to be a reference to so much of $250 as is proportional to the value of the person’s interest in the land.
21E	Rebates and deferred liability
Where—
	(a)	a person’s liability for part of his or her rates for a year has been deferred by determination under section 3; and
	(b)	he or she is entitled to, and has applied for, a rebate under this part in relation to the year;
the amount of the rebate shall be applied to reduce the amount of the person’s liability for rates for that year, other than his or her deferred liability, and the remainder of the rebate(if any) shall be applied to reduce the deferred liability.
21F	Application for rebates
	(1)	A person is not entitled to a rebate under this part unless the person applies in accordance with this section.
	(2)	An application for a rebate—
	(a)	shall be in writing signed by the applicant; and
	(b)	shall contain or be accompanied by—
	(i)	a statement of particulars relied upon in support of the application; and
	(ii)	a statement signed by the applicant authorising a person or body chosen from time to time by the commissioner to disclose relevant information about the applicant to the commissioner for the purpose of determining the applicant’s entitlement to a rebate; and
	(c)	be lodged with the commissioner.
21G	Non-eligibility for past years
A person is not entitled to a rebate in the person’s liability for rates in a rating year that occurred before the rating year in which the person applies for a rebate.
21H	Joint and several liability for rates
Nothing in this part shall be taken to affect the operation of the Rates and Land Tax Act 1926, section 24.
21J	Notice of change in circumstances
	(1)	A person who has applied for a rebate under this part shall notify the commissioner in writing if—
	(a)	the person ceases to be—
	(i)	an eligible person; or
	(ii)	the owner or a joint owner of the person’s principal place of residence; or
	(b)	in the case of a tenant in common—there is a change in the extent of the person’s interest in his or her principal place of residence.
	(2)	The notice shall be given to the commissioner not later than 30 days after the date of the relevant event.
	(3)	A person must not, without reasonable excuse, contravene subsection (1) or (2).
Maximum penalty:  5 penalty units.
	(4)	Nothing in this section shall be taken to apply in relation to the transfer of an estate or interest in land of which notice has been given to the commissioner in accordance with the Rates and Land Tax Act 1926, section 23.
21JA	Adjustment of liability for rates
	(1)	Where the commissioner believes on reasonable grounds that a person’s entitlement to a rebate under this part has altered or ceased, or will alter or cease, the commissioner shall—
	(a)	calculate the amount of the person’s adjusted liability for rates; and
	(b)	give the person notice in writing of the decision setting out—
	(i)	particulars of the amount of the adjusted liability; and
	(ii)	the date or dates on which any unpaid rates, or instalments of unpaid rates, are due for payment under the relevant Act.
	(2)	Where, on request by a person for a decision under subsection (1), the commissioner decides that the person’s entitlement to a rebate has not altered, the commissioner shall give the person written notice of the decision.
21JB	Cessation and resumption of entitlement
	(1)	Where—
	(a)	a person ceases to be an eligible person; and
	(b)	more than 14 days later the person becomes an eligible person again;
the person is not entitled to a rebate in respect of the person’s liability for rates accruing after the person so becomes an eligible person again, unless the person applies for the rebate in accordance with section 21F (2).
	(2)	Where—
	(a)	an eligible person ceases to be the owner or a joint owner of the person’s principal place of residence; and
	(b)	more than 14 days later the person again becomes the owner or a joint owner of a parcel of land that is the person’s principal place of residence;
the person is not entitled to a rebate in the person’s liability for rates, in respect of the residence referred to in paragraph (b), accruing after the person becomes the owner or a joint owner of that residence, unless the person applies for the rebate in accordance with section 21F (2).

Part 6	Miscellaneous
    
21K	Information relating to application
The Minister may require a person who has made an application to the Minister under this Act to give to the Minister any information that the Minister reasonably needs to decide the application.
23	Power of Minister to determine rate of interest
	(1)	The Minister may, in writing, determine a rate at which interest is payable on amounts—
	(a)	deferred as the result of a determination under section 3; or
	(b)	unpaid after the date of revocation of a determination.
	(2)	The Minister may fix differing rates of interest—
	(a)	in relation to amounts referred to in subsection (1) (a) or (b); and
	(b)	in relation to different periods of time during which amounts referred to in those paragraphs remain deferred or unpaid, as the case requires.
	(3)	A rate fixed under this section shall not exceed the prescribed rate.
	(4)	A determination under subsection (1) is a notifiable instrument.
Note 	A notifiable instrument must be notified under the Legislation Act 2001.
23A	Notification of decisions
Where a decision of the kind referred to in section 23B (1) (other than paragraph (e)) is made, the Minister shall give notice in writing of the decision—
	(a)	in the case of a decision referred to in section 23B (1) (a), (b) or (c)—to the applicant; or
	(b)	in the case of a decision referred to in section 23B (1) (d)—to the person to whom the determination relates.
23B	Objections
	(1)	A person notified under section 23A may object to the following decisions of the Minister:
	(a)	a decision under section 3 (1) refusing to make a determination;
	(b)	a decision under section 3 (1) determining a period of deferment other than that applied for;
	(c)	a decision under section 3 (1) making a determination for the deferral of an amount other than that applied for;
	(d)	a decision under section 7 varying a determination;
	(e)	a decision under section 10 (2) that a prescribed ground for revocation exists.
	(2)	A person notified under section 21JA (1) or (2) may object to a decision of the commissioner under that subsection.
	(3)	An objection shall be made to the original decision-maker—
	(a)	within 60 days after service of notice of the decision; and
	(b)	in writing, setting out the grounds of the objection.
	(4)	On receipt of an objection in accordance with subsection (3), the original decision-maker shall, by written notice to the objector—
	(a)	uphold the objection and substitute a new decision for the original decision objected to, in terms no less favourable to the objector than those of the original decision; or
	(b)	dismiss the objection.
	(5)	A notice under subsection (4) shall be in accordance with the requirements of the code of practice in force under the Administrative Appeals Tribunal Act 1989, section 25B (1).
	(6)	Where an objection is upheld under subsection (4) (a), this Act, other than section 23B, applies as if the decision substituted under that paragraph had been made instead of the original decision at the time the original decision was made.
	(7)	In this section:
original decision-maker means—
	(a)	in relation to a decision referred to in subsection (1)—the Minister; or
	(b)	in relation to the decision referred to in subsection (2)—the commissioner.
23C	Review of decisions
Application may be made to the tribunal for a review of a decision of the Minister or the commissioner—
	(a)	under section 23B (4) (a) substituting a new decision for a decision objected to; or
	(b)	under section 23B (4) (b) dismissing an objection.
23D	Effect of pending objection or review
The fact that the consideration of an objection is pending does not affect the decision to which the objection relates, so that rates may be assessed and recovered as if no objection had been made.
24	Regulation-making power
The Executive may make regulations for this Act.
Note 	Regulations must be notified, and presented to the Legislative Assembly, under the Legislation Act 2001.
25	Savings and transitional arrangements
	(1)	In this section: 
applied provisions means the provisions of the former Act mentioned in subsection (3).
commencement day means the day on which the Utilities (Consequential Provisions) Act 2000, schedule 1, part 13 (Rates and Land Rent Relief Act 1970) commences.
former Act means the Rates and Land Rent (Relief) Act 1970, and the regulations under that Act, in force immediately before the commencement day. 
	(2)	On and after the commencement day—
	(a)	any instrument in force under the former Act in relation to rates mentioned in subsection (3) continues in force subject to the applied provisions of the former Act; and
	(b)	any other thing having effect under the former Act in relation to rates mentioned in subsection (3) has effect on and after that day subject to the applied provisions of the former Act.
	(3)	For subsection (2), despite the amendment of this Act by the Utilities (Consequential Provisions) Act 2000, the provisions of the former Act continue to apply in relation to water rates and sewerage rates in respect of any period before the commencement day.
	(4)	Subsection (2) does not limit the operation of subsection (3).

Endnotes
1	About the endnotes
Amending and modifying laws are annotated in the legislation history and the amendment history.  Current modifications are not included in the republished law but are set out in the endnotes.
Not all editorial amendments made under the Legislation Act 2001, part 11.3 are annotated in the amendment history.  Full details of any amendments can be obtained from the Parliamentary Counsel’s Office.
Uncommenced amending laws are listed in the legislation history and the amendment history.  These details are underlined.  Uncommenced provisions and amendments are not included in the republished law but are set out in the last endnotes.
If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering.  
The endnotes also include a table of earlier republications.
If the republished law includes penalties, current information about penalty unit values appears on the republication inside front cover.
2	Abbreviation key

am = amended	ord = ordinance	
amdt = amendment	orig = original	
ch = chapter	p = page	
cl = clause	par = paragraph	
def = definition	pres = present	
dict = dictionary	prev = previous	
disallowed = disallowed by the Legislative 	(prev...) = previously	
Assembly	prov = provision	
div = division	pt = part	
exp = expires/expired	r = rule/subrule	
Gaz = Gazette	reg = regulation/subregulation	
hdg = heading	renum = renumbered	
ins = inserted/added	reloc = relocated	
LA = Legislation Act 2001	R[X] = Republication No	
LR = legislation register	s = section/subsection	
LRA = Legislation (Republication) Act 1996	sch = schedule	
mod = modified / modification	sdiv = subdivision	
No = number	sub = substituted	
o = order	SL  = Subordinate Law	
om = omitted/repealed	underlining = whole or part not commenced	
3	Legislation history
The Rates and Land Rent (Relief) Act 1970 was originally the Land Rent and Rates (Deferment) Ordinance 1970.  It was renamed by the Rates and Land Rent (Relief) (Amendment) Act 1991 (see s 4).  It became an ACT Act on self-government (11 May 1989).
	Legislation before self-government
Legislation	Year and number	Gazette
notification	Commencement	
Rates and Land Rent (Relief) Act 1970	1970 No 5	26 Feb 1970	26 Feb 1970	
Land Rent and Rates (Deferment and Remission) Ordinance 1973	1973 No 27	5 July 1973	5 July 1973	
Land Rent and Rates (Deferment and Remission) Ordinance 1976	1976 No 10	8 Mar 1976	8 Mar 1976	
Land Rent and Rates (Deferment and Remission) (Amendment) Ordinance 1976	1976 No 70	22 Dec 1976	22 Dec 1976	
Ordinances Revision Ordinance 1978	1978 No 46	28 Dec 1978	28 Dec 1978	
Land Rent and Rates (Deferment and Remission) (Amendment) Ordinance 1981	1981 No 5	20 Mar 1981	20 Mar 1981	
Land Rent and Rates (Deferment and Remission) (Amendment) Ordinance 1984	1984 No 52	5 Oct 1984	5 Oct 1984	
Land Rent and Rates (Deferment and Remission) (Amendment) Ordinance (No. 2) 1984	1984 No 53	5 Oct 1984	1 July 1984	
Sex Discrimination (Miscellaneous Amendments) Ordinance 1986	1986 No 31	31 July 1986	1 Aug 1986	
Rates and Land Tax Ordinance 1986	1986 No 89	22 Dec 1986	1 Jan 1987	
Electricity and Water (Consequential Amendments) Ordinance 1988	1988 No 31	30 June 1988	1 July 1988	
Self-Government (Consequential Amendments) Ordinance 1989	1989 No 38	10 May 1989	ss. 1 and 2:  10 May 1989
remainder:  11 May 1989 (see s. 2 (2) and Gazette 1989, No. S164)	
Legislation after self-government	
Rates and Land Rent (Relief) (Amendment) Act 1991	1991 No 22	10 May 1991	10 May 1991	
Registrar-General (Consequential Provisions) Act 1993	1993 No 64	6 Sept 1993	ss. 1 and 2:  6 Sept 1993
remainder:  1 Oct 1993 (see s. 2 (2) and Gazette 1993, No. S207)	
Real Property (Consequential Provisions) Act 1993	1993 No 90	17 Dec 1993	ss. 1 and 2:  17 Dec 1993
remainder:  1 Jan 1994 (sees. 2 (2) and Gazette  1993, No. S270)	
Rates and Land Rent (Relief) (Amendment) Act 1994	1994 No 34	28 June 1994	ss. 5, 7 and 10:  1 July 1994
remainder:  28 June 1994	
Administrative Appeals (Consequential Amendments) Act 1994	1994 No 60	11 Oct 1994	ss. 1 and 2:  11 Oct 1994
remainder:  14 Nov 1994 (see s. 2 (2) and Gazette 1994, No. S250)	
Statute Law Revision (Penalties) Act 1994	1994 No 81	29 Nov 1994	ss. 1 and 2:  29 Nov 1994
remainder:  29 Nov 1994 (see Gazette 1994, No. S269, p. 2)	
Land Titles (Consequential Amendments) Act 1995	1995 No 54	20 Dec 1995	20 June 1996 (see s. 2)
	
Rates and Land Rent (Relief) (Amendment) Act 1997	1997 No 14	29 May 1997	S. 12:  1 July 1997
remainder:  29 May 1997	
Utilities (Consequential Provisions) Act 2000	2000 No 66	20 Dec 2000	ss 1 and 2:  20 Dec 2000
remainder:  1 Jan 2001 (see Gaz 2000 No S69 p 3)	
Rates and Land Rent (Relief) Amendment Act 2000	2000 No 79	21 Dec 2000	ss 4 and 5:  1 July 2000
remainder:  21 Dec 2000	
Unit Titles Consequential Amendments Act 2001	2001 No 17	5 April 2001	ss 1 and 2:  5 April 2001
remainder:  awaiting commencement (see s 2)	
Legislation (Consequential Amendments) Act 2001	2001 No 44	26 July 2001	ss 1 and 2: 26 July 2001
remainder: 12 September 2001 (s 2 and Gaz 2001 No S65)	
4	Amendment history
title	am 1981 No 5
	sub 1991 No 22
pt 1 hdg	ins 1981 No 5
s 1	sub 1991 No 22
s 2 hdg	sub 2000 No 79 s 4
s 2	am 1973 No 27; 1976 No 10; 1976 No 70; 1978 No 46
	sub 1981 No 5
	am 1984 No 52; 1986 No 89; 1989 No 38; 1991 No 22; 1994 No 34;1994 No 60; 1997 No 14; 2000 No 79 s 4; 2000 No 66 sch 1 pt 14; 2001 No 17 amdt 2.12
s 2AA	ins 2000 No 79 s 5
s 2A	ins 1981 No 5
	am 1986 No 89; 1988 No 31
s 2AB	ins 1988 No 31
	sub 1989 No 38
	om 2000 No 66 sch 1 pt 14
pt 2 hdg	ins 1981 No 5
s 2B hdg	am R5 LA
s 2B	ins 1981 No 5
	am 1984 No 53; 1989 No 38; 2000 No 66 sch 1 pt 14
s 3	am 1976 No 10; 1981 No 5; 1984 No 53; 1994 No 34; 1997 No 14
s 4	am 1976 No 10; 1981 No 5; 1984 No 53; 1989 No 38; 1994 No 34
s 5	am 1976 No 10; 1993 No 64; 1995 No 54
	om 1997 No 14
s 6	am 1989 No 38
s 8	am 1976 No 10
s 8A	ins 1973 No 27
	am 1986 No 89; 1994 No 34
	om 1997 No 14
s 9	am 1981 No 5; 1984 No 53; 1989 No 38
s 10	am 1976 No 10; 1981 No 5; 1986 No 31; 1994 No 34
s 11	am 1976 No 10
	sub 1981 No 5
	am 1989 No 38; 1994 No 34
	sub 1987 No 14
ss 12, 13	am 1976 No 10
	om 1981 No 5
s 14	om 1981 No 5
s 15	am 1976 No 10; 1981 No 5; 1989 No 38; 1994 No 34
s 16	am 1976 No 10; 1981 No 5
	sub 1984 No 53
	am 1989 No 38
s 17	am 1976 No 10; 1994 No 34
s 18	am 1976 No 10; 1981 No 5; 1989 No 38; 1993 No 64; 1994 No 34; 1995 No 54
	sub 1987 No 14
	am 2000 No 79 s 6; 2001 No 44 amdt 1.3540, amdt 1.3541
s 19	am 1976 No 10; 1981 No 5; 1994 No 34; 2000 No 79 s 7
s 20	am 1976 No 10; 1981 No 5
s 21	am 1981 No 5; Act 1995 No 54
	om 1997 No 14
s 21A	ins 1973 No 27
	om 1976 No 10
s 21B	ins 1973 No 27
	am 1976 No 10; 1967 No 70
	om 1981 No 5
pt 3 hdg	ins 1981 No 5
s 21A	ins 1981 No 5
	am 1991 No 22; 1997 No 14; 2000 No 66 sch 1 pt 14
s 21B	sub 1981 No 5
	am 1989 No 38
	sub 1991 No 22
	am 1994 No 34; 1997 No 14
	om 2000 No 66 sch 1 pt 14
pt 4 hdg	ins 1981 No 5
	om 1997 No 14
s 21BB	ins 1981 No 5
	om 1997 No 14
s 21C	orig s 21C ins 1973 No 27
	am 1981 No 5; 1994 No 34
	om 1997 No 14
	(prev s 21BAAA) ins 1997 No 14
	renum 1997 No 14
s 21D	orig s 21D ins 1973 No 27
	sub 1981 No 5
	om 1994 No 34
	(prev s 21BAAB) ins 1997 No 14
	renum 1997 No 14
pt 5 hdg	ins 1981 No 5
	om 1997 No 14
s 21DA	ins 1981 No 5
	om 1997 No 14
s 21E	orig s 21E ins 1976 No 10
	om 1997 No 14
	(prev s 21BAAC) ins 1997 No 14
	renum 1997 No 14
s 21F	orig s 21F ins 1976 No 10
	am 1976 No 70; 1994 No 60
	om 1997 No 14
	(prev s 21BAAD) ins 1997 No 14
	renum 1997 No 14
s 21FA	ins 1976 No 70
	am 1984 No 52; 1994 No 34
	om 1997 No 14
s 21FB	ins 1976 No 70
	am 1981 No 5
	om 1994 No 34
s 21G	orig s 21G ins 1976 No 10
	am 1976 No 10
	om 1997 No 14
	(prev s 21BAAE) ins 1997 No 14
	renum 1997 No 14
s 21H	orig s 21H ins 1976 No 10
	am 1976 No 10
	om 1997 No 14
	(prev s 21BAAF) ins 1997 No 14
	renum 1997 No 14
	am 2000 No 66 sch 1 pt 14
s 21J	orig s 21J ins 1976 No 10
	am 1981 No 5; 1989 No 38
	om 1997 No 14
	(prev s 21BA) ins 1981 No 5
	am 1986 No 89
	sub 1991 No 22
	am 1994 No 81; 1997 No 14
	renum 1997 No 14
	am 2000 No 79 s 8
s 21JA	(prev s 21BAA) ins 1991 No 22
	am 1994 No 34;1994 No 60; 1997 No 14
	renum 1997 No 14
s 21JB	(prev s 21BAB) ins 1991 No 22
	am 1997 No 14
	renum 1997 No 14
pt 6 hdg	ins 1981 No 5
s 21K	ins 1981 No 5
	am 1989 No 38; 1994 No 34
	sub 2000 No 79 s 9
s 22	am 1994 No 34
	om 2000 No 79 s 10
s 23	ins 1984 No 53
	am 2000 No 79 s 11; 2001 No 44 amdt 1.3542, amdt 1.3543
s 23A	ins 1994 No 34
	sub 1997 No 14
s 23B	ins 1994 No 34
	am No 60 1994
	sub 1997 No 14
ss 23C, 23D.	ins 1997 No 14
s 24	ins 1984 No 53
	am 1989 No 38
	sub 2000 No 79 s 12; 2001 No 44 amdt 1.3544
s 25	ins 2000 No 66 sch 1 pt 14
	(5) exp 1 July 2001 (s 25 (6))
	(6) om R5 LA
The Schedule hdg	om 1976 No 10
sch 1 hdg	ins 1976 No 10
sch 1	(prev the sch) am 1973 No 27; 1981 No 5; 1984 No 52; 1991 No 22; 1993 No 64;1993 No 90; 1994 No 34
	om 1997 No 14
sch 2	ins 1976 No 10
	om 1997 No 14
5	Earlier republications
Some earlier republications were not numbered. The number in column 1 refers to the publication order.

Republication No	Amendments to	Republication date	
1	Act 1991 No 22	30 June 1991	
2	Act 1993 No 90	31 January 1994	
3	Act 1994 No 81	28 February 1995	
4	Act 1997 Bo 14	31 January 1998	
			
6	Uncommenced amendments
The following amendments have not been included in this republication because they were uncommenced at the republication date:
	Unit Titles Consequential Amendments Act 2001, Act No 17, amdt 2.12
[2.12]	Subsection 2 (1) (definition of unit)—
	Omit the definition, substitute the following definition:
“ unit—see Unit Titles Act 2001, section 9.”.

Unauthorised version prepared by ACT Parliamentary Counsel's Office

©  Australian Capital Territory 2001