Australian Capital Territory
Taxation (Government Business Enterprises) Regulation 2003    
SL2003-10
made under the
Taxation (Government Business Enterprises) Act 2003
Republication No 21
Effective:  1 January 2015 – 14 April 2015
Republication date: 1 January 2015
Last amendment made by A2014‑54

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 1 January 2015.  It also includes any commencement, amendment, repeal or expiry affecting this republished law to 1 January 2015.  
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, the symbol  U  appears immediately before the provision heading.  Any uncommenced amendments that affect this republished law are accessible on the ACT legislation register (www.legislation.act.gov.au). For more information, see the home page for this law on the register.
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 the Legislation Act 2001, section 95.
Penalties
At the republication date, the value of a penalty unit for an offence against this law is $150 for an individual and $750 for a corporation (see Legislation Act 2001, s 133).

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	8
	5	Earlier republications	9

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
·	ACTION
·	ACTTAB Limited
·	Capital Linen Service
·	Land Development Agency.
4	Territory entities subject to taxes and charges generally—Act, s 9
The following Territory entities are prescribed:
·	ACTEW China Pty Limited
·	ACTEW Corporation Limited
·	ACTEW Distribution Limited
·	ACTEW Retail Limited
·	ACTION
·	ACTTAB Limited
·	Australian Capital Territory Public Cemeteries Authority
·	Capital Linen Service
·	CIT Solutions Pty Limited
·	Cultural Facilities Corporation
·	Land Development Agency
·	Property Branch, Territory and Municipal Services Directorate
·	Territory Venues and Events, Economic Development Directorate
·	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 are not included in the republished law.  The details of these laws are underlined in the legislation history.  Uncommenced expiries are underlined in the legislation history and amendment history.
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

A = Act	NI = Notifiable instrument	
AF = Approved form	o = order	
am = amended	om = omitted/repealed	
amdt = amendment	ord = ordinance	
AR = Assembly resolution	orig = original	
ch = chapter	par = paragraph/subparagraph	
CN = Commencement notice	pres = present	
def = definition	prev = previous	
DI = Disallowable instrument	(prev...) = previously	
dict = dictionary	pt = part	
disallowed = disallowed by the Legislative 	r = rule/subrule	
Assembly	reloc = relocated	
div = division	renum = renumbered	
exp = expires/expired	R[X] = Republication No	
Gaz = gazette	RI = reissue	
hdg = heading	s = section/subsection	
IA = Interpretation Act 1967	sch = schedule	
ins = inserted/added	sdiv = subdivision	
LA = Legislation Act 2001	SL = Subordinate law	
LR = legislation register	sub = substituted	
LRA = Legislation (Republication) Act 1996	underlining = whole or part not commenced	
mod = modified/modification	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)
Insurance Authority Act 2005 A2005-24 s 23
notified LR 11 May 2005
s 1, s 2 commenced 11 May 2005 (LA s 75 (1))
s 23 commenced 12 May 2005 (s 2)
Hotel School (Repeal) Act 2005 A2005-45 s 14
notified LR 2 September 2005
s 1, s 2 commenced 2 September 2005 (LA s 75 (1))
s 14 commenced 31 October 2005 (s 2 and CN2005-20)
Taxation (Government Business Enterprises) Amendment Regulation 2006 (No 1) SL2006-21
notified LR 29 May 2006
s 1, s 2 taken to have commenced 1 November 2005 (LA s 75 (2))
remainder taken to have commenced 1 November 2005 (s 2)
Taxation (Government Business Enterprises) Amendment Regulation 2006 (No 2) SL2006-36
notified LR 29 June 2006
s 1, s 2 commenced 29 June 2006 (LA s 75 (1))
remainder commenced 1 July 2006 (s 2)
Territory-owned Corporations Amendment Act 2006 A2006-59 s 5 (as am by A2007‑42 s 4)
notified LR 20 December 2006
s 1, s 2 commenced 20 December 2006 (LA s 75 (1))
s 5 commenced 12 December 2010 (s 2 (2) (b) (as am by A2007‑42 s 4) and see SL2008‑49 s 3 (as am by SL2009‑53 s 4))
Taxation (Government Business Enterprises) Amendment Regulation 2007 (No 1) SL2007-9
notified LR 3 May 2007
s 1, s 2 commenced 3 May 2007 (LA s 75 (1))
remainder commenced 4 May 2007 (s 2)
Territory-owned Corporations Amendment Act 2007 A2007-42
notified LR 12 December 2007
s 1, s 2 commenced 12 December 2007 (LA s 75 (1))
remainder commenced 13 December 2007 (s 2)
Note	This Act only amends the Territory-owned Corporations Amendment Act 2006 A2006-59.
ACT Teacher Quality Institute Act 2010 A2010-55 sch 2 pt 2.2
notified LR 20 December 2010
s 1, s 2 commenced 20 December 2010 (LA s 75 (1))
sch 2 pt 2.2 commenced 1 January 2011 (s 2 and CN2010-18)
Administrative (One ACT Public Service Miscellaneous Amendments) Act 2011 A2011-22 sch 1 pt 1.147
notified LR 30 June 2011
s 1, s 2 commenced 30 June 2011 (LA s 75 (1))
sch 1 pt 1.147 commenced 1 July 2011 (s 2 (1))
Taxation (Government Business Enterprises) Amendment Regulation 2012 (No 1) SL2012-8
notified LR 8 March 2012
s 1, s 2 taken to have commenced 1 July 2011 (LA s 75 (1))
remainder taken to have commenced 1 July 2011 (s 2)
Territory-owned Corporations Amendment Act 2014 A2014-9 s 7
notified LR 15 April 2014
s 1, s 2 commenced 15 April 2014 (LA s 75 (1))
s 7 awaiting commencement (s 2)
Note	default commencement under s 2 (2):  15 April 2015 (LA s 79 does not apply to this Act)
Exhibition Park Corporation Repeal Act 2014 A2014-54 sch 1 pt 1.3
notified LR 3 December 2014
s 1, s 2 commenced 3 December 2014 (LA s 75 (1))
sch 1 pt 1.3 commenced 1 January 2015 (s 2 (3))

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; SL2006‑36 s 4, s 5; SL2007‑9 s 4; A2006‑59 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; A2005‑24 s 23; A2005‑45 s 14; SL2006‑21 s 4; SL2006‑36 s 6
	sub SL2007‑9 s 5
	am A2006‑59 s 5; A2010‑55 amdt 2.2; A2011‑22 amdt 1.416; SL2012‑8 s 4; A2014‑54 amdt 1.4
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.  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	
R8
14 Jan 2005	14 Jan 2005–
11 May 2005	A2004‑74	amendments by A2004‑74	
R9
12 May 2005	12 May 2005–
30 Oct 2005	A2005‑24	amendments by A2005‑24	
R10
31 Oct 2005	31 Oct 2005–
31 Oct 2005	A2005‑45	amendments by A2005‑45	
R11
29 May 2006	1 Nov 2005–
30 June 2006	SL2006‑21	retrospective amendments by SL2006‑21	
R12
1 July 2006	1 July 2006–
3 May 2007	SL2006‑36	amendments by SL2006‑36	
R13
4 May 2007	4 May 2007–
12 Dec 2007	SL2007‑9	amendments by SL2007‑9	
R14
13 Dec 2007	13 Dec 2007–
18 June 2008	A2007‑42	updated endnotes as amended by A2007‑42	
R15
19 June 2008	19 June 2008–
10 Dec 2008	A2007‑42	commencement date of
A2006‑59 prescribed by SL2008‑24	
R16
11 Dec 2008	11 Dec 2008–
10 Dec 2009	A2007‑42	commencement date of
A2006‑59 prescribed by SL2008‑24	
R17
11 Dec 2009	11 Dec 2009–
11 Dec 2010	A2007‑42	commencement date of A2006‑59 prescribed by SL2008‑49 as amended by SL2009‑53	
R18
12 Dec 2010	12 Dec 2010–
31 Dec 2010	A2007‑42	amendments by A2006‑59 as amended by A2007‑42	
R19*
1 Jan 2011	1 Jan 2011-
30 June 2011	A2010‑55	amendments by A2010‑55	
R20
1 July 2011	1 July 2011–
31 Dec 2014	A2011‑22	amendments by A2011‑22
does not include retrospective amendments by SL2012‑8	
R20 (RI)
8 Mar 2012	1 July 2011–
31 Dec 2014	A2011‑22	amendments by A2011‑22
reissue for retrospective amendments by SL2012‑8	

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