Australian Capital Territory
Land Rent (Total income of lessee—post‑1 October 2013 leases) Determination 2015 (No 1)
Disallowable instrument DI2015–223
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 2015 (No 1).
2	Commencement 
This instrument is taken to have commenced on 1 July 2015. 
3	Application—post‑1 October 2013 leases
This instrument 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 and 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’s turnover; and
(c)	includes income from all sources, for example, 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 (Cwlth); but
(d)	
excludes the following:
(i)	employment termination payments made for years of service under a genuine redundancy payment; and
(ii)	workers compensation payments.
Note 1	Domestic partner and domestic partnership—see the Legislation Act, s 169.
5	Revocation
DI2013–246 is revoked.

Andrew Barr MLA
Treasurer
6 August 2015