AUSTRALIAN CAPITAL TERRITORY

Rates and Land Tax 
Amendment Act 2000 (No 2)
No 31 of 2000

An Act to amend the Rates and Land Tax Act 1926
[Notified in ACT Gazette S33: 6 July 2000]
	The Legislative Assembly for the Australian Capital Territory enacts as follows:
1 	Name of Act
	This Act is the Rates and Land Tax Amendment Act 2000 (No 2).
2 	Commencement
	This Act commences, or is taken to have commenced, on 1 July 2000.
3 	Act amended
	This Act amends the Rates and Land Tax Act 1926.
4 	Multiple dwellings
	Section 22DA is amended—
	(a)	by omitting paragraph (1) (b) and substituting the following paragraph:

	“(b)	for section 22A, the average unimproved value of the parcel of land is the amount calculated by the commissioner in accordance with the following formula:
	where—
AUV is the average unimproved value of the parcel of land; 
    FA is the floor area of the rented dwelling;
 TFA is the total floor area of all dwellings on the parcel of land.”; and
	(b)	by inserting after subsection (1) the following subsection:
“(1A) 	For paragraph (1) (b), the commissioner may ask the owner to give the commissioner information about any dwelling on the parcel of land.”; and
	(c)	by omitting subsection (2) and substituting the following subsection:
“(2) 	In this section—
dwelling does not include—
	(a)	a garage, carport, garden shed, verandah, pergola or patio, or any other structure not used for habitable purposes; or
	(b)	a unit to which section 24A applies.”.

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Endnote 
Act amended
1	Republished as in force on 31 January 1998.  See also Acts 1998 Nos 13 and 54; 1999 Nos 3 and 5.
[Presentation speech made in Assembly on 11 May 2000]

©  Australian Capital Territory 2000