Australian Capital Territory
Taxation Administration (Rates – Rebate Cap) Determination 2013 (No 1)
Disallowable instrument DI2013-176
made under the  
Taxation Administration Act 1999, s 139 (Determination of amounts payable under tax laws)
EXPLANATORY STATEMENT

1.	This Disallowable Instrument commences on 1 July 2013.
2.	Under section 139 of the Taxation Administration Act 1999, the Minister has the authority to determine, in writing by disallowable instrument, amounts and rates applicable for determining amounts for the Rates Act 2004. 
3.	The General Rates rebate is limited to an eligible pensioner’s principal place of residence. 
4.	This instrument determines the rebate cap to be $622, for the purposes of section 64 (6) of the Rates Act 2004. This is an increase of $57 from the previous amount of $565.
5.	This increase will help to alleviate the impact of tax reform for low income households.
6.	This instrument revokes DI2012-105. Transitional provisions note that        DI2012-105 continues to apply for the period 1 July 2012 to 30 June 2013, inclusive. 

Authorised by the Treasurer
Andrew Barr MLA