Australian Capital Territory
Taxation Administration (Land Tax) Determination 2012 (No 1)
Disallowable instrument DI2012—102
made under the
Taxation Administration Act 1999, s 139 Determination of amounts payable under tax laws

1	Name of Instrument
This instrument is the Taxation Administration (Land Tax) Determination 2012 (No 1).
2	Commencement 
		This instrument commences on 1 July 2012.
3	Determination
I determine that, for the purposes of section 9 (4) of the Land Tax Act 2004 the determined rate will be:

Part of average unimproved value of the parcel	Determined rate for residential land	
$1 – $75,000	0.60%	
$75,001 – $150,000	0.70%	
$150,001 – $275,000	0.89%	
$275,001 and over	1.80%	

Part of average unimproved value of the parcel	Determined rate for commercial land	
$1 – $150,000	0.00%	
$150,001 – $275,000	0.00%	
$275,001 and over	0.00%	

5	Revocation
DI2005-60 is revoked.

Andrew Barr MLA
Treasurer

29 May 2012