Australian Capital Territory
Taxation Administration (Rates) Determination 2013 (No 1)
Disallowable instrument DI2013-175
made under the  
Taxation Administration Act 1999, s139 (Determination of amounts payable under tax laws)

1	Name of instrument
This instrument is the Taxation Administration (Rates) Determination 2013 (No 1).
2	Commencement 
This instrument commences on 1 July 2013. 
3	Determination
I determine that, for the purposes of the Rates Act 2004:
a) 	FC or fixed charge for section 14 (3) is:
i) 	$626 for residential land;
ii) 	$1,749 for commercial land; and
iii) 	$139 for rural land;
b) 	P or percentage rate for section 14 (3) is per Table 1.

Table 1
Residential  land
Part of average unimproved value of the parcel:	Percentage rate
(Per cent)	
$1-$150,000	0.2306%	
$150,001-$300,000	0.3241%	
$300,001-$450,000	0.3876%	
$450,001 and over	0.4312%	
 		
Commercial land
Part of average unimproved value of the parcel:		
$1-$150,000	2.2069%	
$150,001-$275,000	2.6429%	
$275,001 and over	3.5369%	
 		
Rural land	0.1524%	

c) 	FCC or fixed charge for a parcel of commercial land for section 34 (4) is $1,749;
d)	FCR or fixed charge for a parcel of residential land for section 34 (4) is $626;
e)	PC or percentage rate for a parcel of commercial land for section 34 (4) is per Table 1; and
f)	PR or percentage rate for a parcel of residential land for section 34 (4) is per Table 1.
4	Revocation
DI2012-96 is revoked.
5	Transitional Provisions
DI2012-96 continues to apply between 1 July 2012 and 30 June 2013 inclusive. 

Andrew Barr MLA
Treasurer

28  June 2013