Australian Capital Territory
Taxation (Government Business Enterprises) Regulation 2003    
SL2003-10
made under the
Taxation (Government Business Enterprises) Act 2003
Republication No 8
Effective:  14 January 2005 – 11 May 2005
Republication date: 14 January 2005
Last amendment made by A2004-74

Unauthorised version prepared by ACT Parliamentary Counsel’s Office

About this republication
The republished law
This is a republication of the Taxation (Government Business Enterprises) Regulation 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 14 January 2005.  It also includes any amendment, repeal or expiry affecting the republished law to 14 January 2005.  
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.  
This republication does not include amendments 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) Regulation 2003
made under the
Taxation (Government Business Enterprises) Act 2003
    
Contents
	Page

	1	Name of regulation	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
Endnotes
	1	About the endnotes	4
	2	Abbreviation key	4
	3	Legislation history	5
	4	Amendment history	5
	5	Earlier republications	6

Australian Capital Territory
Taxation (Government Business Enterprises) Regulation 2003     

made under the
Taxation (Government Business Enterprises) Act 2003

    

  

1	Name of regulation
This regulation is the Taxation (Government Business Enterprises) Regulation 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 China Pty Limited
·	ACT Forests
·	ACTION Authority
·	ACTTAB Limited
·	Capital Linen Service
·	Rhodium Asset Solutions 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 China Pty Limited
·	ACT Forests
·	ACT Insurance Authority
·	ACTION Authority
·	ACTTAB Limited
·	Australian Capital Territory Public Cemeteries Board
·	Australian Capital Tourism Corporation
·	Australian International Hotel School
·	Capital Linen Service
·	CIT Solutions
·	CityScape
·	Cultural Facilities Corporation
·	DUS Facilities Management
·	land development agency 
·	National Exhibition Centre Trust
·	Rhodium Asset Solutions Limited
·	Stadiums Authority
·	Yarralumla Nursery.

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.
2	Abbreviation key

am = amended	ord = ordinance	
amdt = amendment	orig = original	
ch = chapter	par = paragraph/subparagraph	
def = definition	pres = present	
dict = dictionary	prev = previous	
disallowed = disallowed by the Legislative 	(prev...) = previously	
Assembly	pt = part	
div = division	r = rule/subrule	
exp = expires/expired	renum = renumbered	
Gaz = gazette	reloc = relocated	
hdg = heading	R[X] = Republication No	
IA = Interpretation Act 1967	RI = reissue	
ins = inserted/added	s = section/subsection	
LA = Legislation Act 2001	sch = schedule	
LR = legislation register	sdiv = subdivision	
LRA = Legislation (Republication) Act 1996	sub = substituted	
mod = modified/modification	SL = Subordinate Law	
o = order	underlining = whole or part not commenced	
om = omitted/repealed	or to be expired	
3	Legislation history
This regulation was originally the Taxation (Government Business Enterprises) Regulations 2003.  It was renamed under the Legislation Act 2001.
Taxation (Government Business Enterprises) Regulation 2003 SL2003-10
notified LR 16 April 2003
s 1, s 2 taken to have commenced 1 July 2002 (LA s 75 (2))
remainder taken to have commenced 1 July 2002 (s 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)
Statute Law Amendment Act 2003 (No 2) A2003-56 sch 3 pt 3.28
notified LR 5 December 2003
s 1, s 2 commenced 5 December 2003 (LA s 75 (1))
sch 3 pt 3.28 commenced 19 December 2003 (s 2)
Taxation (Government Business Enterprises) Amendment Regulations 2004 (No 1) SL2004-1
notified LR 6 January 2004
s 1, s 2 commenced 6 January 2004 (LA s 75 (1))
remainder commenced 7 January 2004 (s 2)
Taxation (Government Business Enterprises) Amendment Regulations 2004 (No 2) SL2004-13
notified LR 4 May 2004
s 1, s 2 commenced 4 May 2004 (LA s 75 (1))
remainder commenced 5 May 2004 (s 2)
Territory Owned Corporations Amendment Act 2004 (No 2) A2004-74 s 5, s 6
notified LR 15 December 2004
s 1, s 2 commenced 15 December 2004 (LA s 75 (1))
s 5, s 6 commenced 14 January 2005 (s 2 and CN2005-1)
4	Amendment history
Name of regulation
s 1	am R7 LA
Commencement
s 2	om LA s 89 (4)
Territory entities subject to national tax equivalent regime—Act, s 6
s 3	am SL2004-1 s 4; SL2004-13 s 4; A2004-74 s 5
Territory entities subject to taxes and charges generally—Act, s 9
s 4	am A2003-30 amdt 1.14; A2003-56 amdt 3.278; SL2004-1 s 5; SL2004-13 s 5, s 6; A2004-74 s 6
Application of regulation 4
s 5	exp 27 September 2003 (s 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 and date	Effective	Last amendment made by	Republication for	
R1
16 Apr 2003	1 July 2002–
30 June 2003	not amended	new regulation	
R2
1 July 2003	1 July 2003–
26 Sept 2003	A2003-30	amendments by A2003-30	
R3
27 Sept 2003	27 Sept 2003–
18 Dec 2003	A2003-30	commenced expiry	
R4
19 Dec 2003	19 Dec 2003–
6 Jan 2004	A2003-56	amendments by A2003-56	
R5
7 Jan 2004	7 Jan 2004–
4 May 2004	SL2004-1	amendments by SL2004-1	
R6
5 May 2004	5 May 2004–
2 Nov 2004	SL2004-13	amendments by SL2004-13	
R7
3 Nov 2004	3 Nov 2004–
13 Jan 2005	SL2004-13	editorial amendments under Legislation Act	

©  Australian Capital Territory 2005