2002
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL TERRITORY

(As presented)
(Treasurer)
Revenue Legislation Amendment Bill 2002 (No 2)
Contents
	Page
Part 1	Preliminary
	1	Name of Act	2
	2	Commencement	2
Part 2	First Home Owner Grant Act 2000
	3	Act amended—pt 2	3
	4	Criterion 4—Applicant (or applicant’s partner) must not have had relevant  interest in residential property
New section 11 (3)	3
Part 3	Payroll Tax Act 1987
	5	Act amended—pt 3	4
	6	Exemption from tax
Section 9 (5)	4
Part 4	Rates and Land Tax Act 1926
	7	Act amended—pt 4	5
	8	Interpretation for Act
Section 4 (1), definitions of city area and commissioner	5
	9	Section 4 (1), remaining definitions	5
	10	Section 4, remainder	5
	11	Unimproved value
Section 5 (1) (d) and (e)	6
	12	Rateable lands
Section 6 (1)	6
	13	Section 6 (2)	6
	14	Application of determination or redetermination to rates
Section 11 (3) (b) and (c)	6
	15	Imposition
Section 13 (2) and (3)	6
	16	Section 13 (3), definition of P	7
	17	Section 13 (4)	7
	18	Imposition of land tax
Section 22A (2) (b)	7
	19	Section 22A, table, column 4 heading	7
	20	Exempt land
Section 22B (1) (a)	8
	21	Section 22B (1) (b)	8
	22	Section 22B (8), definition of primary production	8
	23	Section 22BB heading	8
	24	Section 22BB (2)	8
	25	New section 22BB (3)	8
	26	Section 22GM heading	9
	27	 Section 22GM (1) (a)	9
	28	Section 22GM (2)	9
	29	New sections 34B and 34C	9
	30	New dictionary	11
Dictionary		11

2002
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL TERRITORY

(As presented)
(Treasurer)
Revenue Legislation Amendment Bill 2002 (No 2)

A Bill for
An Act to amend the First Home Owner Grant Act 2000, the Payroll Tax Act 1987 and the Rates and Land Tax Act 1926 

    

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 2002 (No 2).
2	Commencement
	(1)	Part 4 commences on 1 July 2003.
	(2)	The remaining provisions commence on the day after the 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	Act amended—pt 2
This part amends the First Home Owner Grant Act 2000.
4	Criterion 4—Applicant (or applicant’s partner) must not have had relevant  interest in residential property
New section 11 (3)
insert
	(3)	An applicant is also ineligible if, before the commencement date of the relevant transaction, the applicant or the applicant’s partner—
	(a)	held a relevant interest in residential property in the ACT or an interest in residential property in a State	 that is a relevant interest under the corresponding law of the State; and
	(b)	occupied the property as a place of residence.

Part 3	Payroll Tax Act 1987
5	Act amended—pt 3
This part amends the Payroll Tax Act 1987.
6	Exemption from tax
Section 9 (5)
substitute
	(5)	In subsection (1) (g):
prescribed person, in relation to an employer, means a person who was, for longer than 12 months immediately before starting employment with the employer—
	(a)	unemployed; and
	(b)	receiving an allowance under the Social Security Act 1991 (Cwlth) for that unemployment.
	(6)	For subsection (5), definition of prescribed person, a period of not longer than 4 weeks, or periods totalling not longer than 4 weeks, when a person was employed, or was not receiving an allowance under the Social Security Act 1991 (Cwlth) for unemployment, must be disregarded in working out whether a period is a period of longer than 12 months mentioned in the definition.

Part 4	Rates and Land Tax Act 1926
7	Act amended—pt 4
This part amends the Rates and Land Tax Act 1926.
8	Interpretation for Act
Section 4 (1), definitions of city area and commissioner
omit
9	Section 4 (1), remaining definitions
relocate to the dictionary
10	Section 4, remainder
substitute
4	Dictionary
The dictionary at the end of this Act is part of the Act.
Note 1	The dictionary at the end of this Act defines certain words and expressions used in this Act.
Note 2	A definition in the dictionary applies to the entire Act unless the definition, or another provision of the Act, provides otherwise or the contrary intention otherwise appears (see Legislation Act, s 155 and s 156 (1)).
4A	Notes
A note included in this Act is explanatory and is not part of the Act.
Note	See Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.
11	Unimproved value
Section 5 (1) (d) and (e)
substitute
	(d)	that the rent payable under the lease throughout the term of 99 years beginning on the relevant date was a nominal rent.
12	Rateable lands
Section 6 (1)
omit
	(1)	All land
substitute
All land
13	Section 6 (2)
omit
14	Application of determination or redetermination to rates
Section 11 (3) (b) and (c)
substitute
	(b)	if section 10 (1) (b) applies—on the day of the relevant change of circumstances;
15	Imposition
Section 13 (2) and (3)
omit
rateable land in the city area
substitute
residential or commercial land
16	Section 13 (3), definition of P
substitute
P	means—
	(a)	for a parcel of residential land—0.7820%; or
	(b)	for a parcel of commercial land—1.3356%.
17	Section 13 (4)
omit
rateable land outside the city area
substitute
rural land
18	Imposition of land tax
Section 22A (2) (b)
omit
non-residential land
substitute
commercial land
19	Section 22A, table, column 4 heading
omit
non-residential land
substitute
commercial land
20	Exempt land
Section 22B (1) (a)
omit
land leased for residential purposes to
substitute
residential land owned by
21	Section 22B (1) (b)
substitute
	(b)	a parcel of rural land;
22	Section 22B (8), definition of primary production
omit	
23	Section 22BB heading
substitute
22BB	Commissioner must be told if land leased for residential purposes is rented	
24	Section 22BB (2)
omit
, and is exempt from land tax under section 22B (1) (a),
25	New section 22BB (3)
insert
	(3)	Subsections (1) and (2) do not apply to a company.	
26	Section 22GM heading
substitute
22GM	Imposition and assessment of rates—certain qualifying parcels of land
27		Section 22GM (1) (a)
omit
in the city area
28	Section 22GM (2)
omit
rateable land in the city area
substitute
residential or commercial land
29	New sections 34B and 34C
insert
34B	Certificate of rates, land tax and other charges
	(1)	A person may apply to the commissioner for a certificate of—
	(a)	the rates assessed to be payable under this Act for a parcel of land for the current financial year; and
	(b)	the land tax assessed to be payable under this Act for the land for the current quarter; and
	(c)	the rates, land tax and other amounts immediately payable to the Territory under this Act in relation to the land.
Note 1	A fee may be determined under s 36 (Determination of fees) for this section.
Note 2	If a form is approved under s 38 (Approved forms) for an application, the form must be used.
	(2)	The commissioner must give the applicant a certificate—
	(a)	stating the rates assessed to be payable under this Act for the land for the current financial year; and
	(b)	stating the land tax assessed to be payable under this Act for the land for the current quarter; and
	(c)	stating—
	(i)	the rates, land tax and other amounts immediately payable to the Territory under this Act in relation to the land; or
	(ii)	that no amounts are immediately payable to the Territory under this Act in relation to the land.
	(3)	The certificate is conclusive proof for a genuine buyer for value of the matters certified.
	(4)	For this section, rates, land tax and other amounts are taken to be payable immediately even though any necessary time after service of a notice may not have ended.
34C	Statement of amounts payable and payments made
	(1)	A person may apply to the commissioner for a statement of—
	(a)	the amounts that became payable to the Territory under this Act in relation to a parcel of land in a stated financial year; and
	(b)	the payments received by the Territory in that year for amounts that became payable under this Act in relation to the land.
Note 1	A fee may be determined under s 36 (Determination of fees) for this section.
Note 2	If a form is approved under s 38 (Approved forms) for an application, the form must be used.
	(2)	The commissioner must give the applicant the statement requested.
30	New dictionary
insert
Dictionary
(see s 4)
Note 1	The Legislation Act contains definitions and other provisions relevant to this Act.
Note 2	In particular, the Legislation Act, dict, pt 1, defines the following terms:
·	commissioner for revenue
·	contravene
·	fail
·	financial year
·	person.
commercial land means rateable land that is not residential land or rural land.
commissioner means the commissioner for revenue.
primary production means—
	(a)	production resulting directly from—
	(i)	cultivation of land; or
	(ii)	keeping animals for sale of the animals, their bodily produce or their natural increase; or
	(iii)	fishing operations; or
	(iv)	forest operations; and
	(b)	the manufacture of dairy produce by the person who produced the raw material used in that manufacture.
residential land means rateable land—
	(a)	leased for residential purposes only; or
	(b)	leased for residential purposes and other purposes but used for residential purposes only.
rural land means rateable land—
	(a)	leased for the purpose of primary production only; or
	(b)	leased for the purpose of primary production and other purposes but used primarily for primary production.
year means a financial year.

Endnote
Republications of amended laws
	For the latest republication of amended laws, see www.legislation.act.gov.au.

© Australian Capital Territory 2002