Australian Capital Territory
Taxation (Government Business Enterprises) Regulations 2003     No 10
made under the
Taxation (Government Business Enterprises) Act 2003
Republication No 2
Effective:  1 July 2003 – 26 September 2003
Republication date: 1 July 2003
Last amendment made by A2003-30

Unauthorised version prepared by the ACT Parliamentary Counsel’s Office

About this republication
The republished law
This is a republication of the Taxation (Government Business Enterprises) Regulations 2003, made under the Taxation (Government Business Enterprises) Act 2003 (including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on 1 July 2003.  It also includes any amendment, repeal or expiry affecting the republished law to 1 July 2003.  
The legislation history and amendment history of the republished law are set out in endnotes 3 and 4. 
Kinds of republications
The Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at www.legislation.act.gov.au):
•	authorised republications to which the Legislation Act 2001 applies
•	unauthorised republications.
The status of this republication appears on the bottom of each page.
Editorial changes
The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication.  Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117).  The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice.  
When preparing the authorised version of this republication amendments were not made under part 11.3 (see endnote 1).
Uncommenced provisions and amendments
If a provision of the republished law has not commenced or is affected by an uncommenced amendment, the symbol  U  appears immediately before the provision heading.  The text of the uncommenced provision or amendment appears only in the last endnote.
Modifications
If a provision of the republished law is affected by a current modification, the symbol  M  appears immediately before the provision heading.  The text of the modifying provision appears in the endnotes.  For the legal status of modifications, see Legislation Act 2001, section 95.
Penalties
The value of a penalty unit for an offence against this republished law at the republication date is—
	(a)	if the person charged is an individual—$100; or
	(b)	if the person charged is a corporation—$500.

Australian Capital Territory
Taxation (Government Business Enterprises) Regulations 2003
made under the
Taxation (Government Business Enterprises) Act 2003
Contents
	Page
	1	Name of regulations	2
	3	Territory entities subject to national tax equivalent regime—Act, s 6	2
	4	Territory entities subject to taxes and charges generally—Act, s 9	2
	5	Application of regulation 4	3
Endnotes
	1	About the endnotes	4
	2	Abbreviation key	4
	3	Legislation history	5
	4	Amendment history	5
	5	Earlier republications	5

Australian Capital Territory
Taxation (Government Business Enterprises) Regulations 2003     

made under the
Taxation (Government Business Enterprises) Act 2003

    

  

1	Name of regulations
These regulations are the Taxation (Government Business Enterprises) Regulations 2003.
3	Territory entities subject to national tax equivalent regime—Act, s 6
The following Territory entities are prescribed:
·	ACTEW Corporation Limited
·	ACTEW Distribution Limited
·	ACTEW Retail Limited
·	ACTEW Investments Pty Limited
·	ACTEW China Pty Limited
·	ACT Forests
·	ACTION Authority
·	ACTTAB Limited
·	Totalcare Industries Limited.
4	Territory entities subject to taxes and charges generally—Act, s 9
The following Territory entities are prescribed:
·	ACTEW Corporation Limited
·	ACTEW Distribution Limited
·	ACTEW Retail Limited
·	ACTEW Investments Pty Limited
·	ACTEW China Pty Limited
·	ACT Forests
·	ACT Insurance Authority
·	ACTION Authority
·	ACTTAB Limited
·	Australian International Hotel School
·	CIT Solutions
·	CityScape
·	Canberra Tourism and Events Corporation
·	Cultural Facilities Corporation
·	land development agency 
·	National Exhibition Centre Trust
·	Stadiums Authority
·	The Australian Capital Territory Public Cemeteries Board
·	Totalcare Industries Limited
·	Yarralumla Nursery.
5	Application of regulation 4
	(1)	Before the commencement of the Cemeteries and Crematoria Act 2003, section 18, regulation 4 applies as if the reference in that regulation to The Australian Capital Territory Public Cemeteries Board were a reference to The Trustees of the Canberra Public Cemeteries.
	(2)	This section expires on the commencement of the Cemeteries and Crematoria Act 2003, section 18.

Endnotes
1	About the endnotes
Amending and modifying laws are annotated in the legislation history and the amendment history.  Current modifications are not included in the republished law but are set out in the endnotes.
Not all editorial amendments made under the Legislation Act 2001, part 11.3 are annotated in the amendment history.  Full details of any amendments can be obtained from the Parliamentary Counsel’s Office.
Uncommenced amending laws and expiries are listed in the legislation history and the amendment history.  These details are underlined.  Uncommenced provisions and amendments are not included in the republished law but are set out in the last endnote.
If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering.  
The endnotes also include a table of earlier republications.
If the republished law includes penalties, current information about penalty unit values appears on the republication inside front cover.
2	Abbreviation key

am = amended	ord = ordinance	
amdt = amendment	orig = original	
ch = chapter	p = page	
cl = clause	par = paragraph	
def = definition	pres = present	
dict = dictionary	prev = previous	
disallowed = disallowed by the Legislative 	(prev...) = previously	
Assembly	prov = provision	
div = division	pt = part	
exp = expires/expired	r = rule/subrule	
Gaz = Gazette	reg = regulation/subregulation	
hdg = heading	renum = renumbered	
IA = Interpretation Act 1967	reloc = relocated	
ins = inserted/added	R[X] = Republication No	
LA = Legislation Act 2001	RI = reissue	
LR = legislation register	s = section/subsection	
LRA = Legislation (Republication) Act 1996	sch = schedule	
mod = modified / modification	sdiv = subdivision	
No = number	sub = substituted	
num = numbered	SL = Subordinate Law	
o = order	underlining = whole or part not commenced	
om = omitted/repealed	or to be expired	
3	Legislation history
Taxation (Government Business Enterprises) Regulations 2003 SL2003-10
notified LR 16 April 2003
reg 1, reg 2 taken to have commenced 1 July 2002 (LA s 75 (2))
remainder taken to have commenced 1 July 2002 (reg 2)
as amended by
Planning and Land Legislation Amendment Act 2003 A2003-30 sch 1 pt 1.5
notified LR 30 June 2003
s 1, s 2 commenced 30 June 2003 (LA s 75 (1))
sch 1 pt 1.5 commenced 1 July 2003 (s 2 and see Planning and Land Act 2002 A2002-55, s 2)
4	Amendment history
Commencement
reg 2	om LA s 89 (4)
Territory entities subject to taxes and charges generally—Act, s 9
reg 4	am A2003-30 amdt 1.14
Application of regulation 4
reg 5	exp on the commencement of the Cemeteries and Crematoria Act 2003, section 18 (reg 5 (2))
5	Earlier republications
Some earlier republications were not numbered. The number in column 1 refers to the publication order.  
Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register.  A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1.  Except for the footer, electronic and printed versions of an authorised republication are identical. 

Republication No	Amendments to	Republication date	
1	not amended	16 April 2003	

©  Australian Capital Territory 2003