Australian Capital Territory
Land Rent (Total income of lessee—post- 1 October 2013 leases) Determination 2013 (No 1)
Disallowable instrument DI2013-246
made under the  
Land Rent Act 2008, section 9A (Total income of lessee)

1	Name of instrument
This instrument is the Land Rent (Total income of lessee—Post-1 October 2013 leases) Determination 2013 (No 1).
2	Commencement 
This instrument commences on 1 October 2013.
3	Application—Post-1 October 2013 leases
This determination applies to a land rent lease first granted under a contract entered into on or after 1 October 2013.

4	Determination
Total income of a lessee —
(a)	includes the income of the lessee’s domestic partner; and
(b)	for a self-employed person—includes the net trading profit or gain made in the ordinary course of carrying on the person’s business, rather than the business’ turnover; and
(c)	includes income from all sources, such as benefits from a salary packaging arrangement, short term higher duty payments, short term second job payments, maintenance payments, and income that is exempt income under the Income Tax Assessment Act 1997 (Cth); but
(d)	excludes employment termination payments that are payments made for years of service under a genuine redundancy payment.

(2)	Domestic partner—see the Legislation Act 2001, section 169.
Note 1	Under section 169 of the Legislation Act 2001, a reference to a person’s domestic partner is a reference to someone who lives with the person in a domestic partnership and includes a reference to a spouse, civil union partner or civil partner of the person.
Note 2 	Section 169 of the Legislation Act 2001 defines a domestic partnership as the relationship between 2 people, whether of a different or the same sex, living together as a couple on a genuine domestic basis.  The section also provides some examples of indicators used to decide whether or not 2 people are in a domestic partnership.

Andrew Barr MLA 
Treasurer
30  September 2013