Rates Act 2004

Number: A2004-3
Status: In Force

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Notes

Uncommenced expiry of provisions.

Effective	Files/Formats	Version	Published	Notes
1 July 2020	PDF PDF Word	R37	1 July 2020	Republication for amendments by A2020-8

Administering Minister and Directorate

Treasurer - Chief Minister, Treasury and Economic Development Directorate

Legislative instruments

Legislative instruments under the Act and its subordinate laws

Name	Status	Classifier	Type	Under	Effective	Year and No
Rates (Certificate and Statement Fees) Determination 2004 (No 1)(Repealed)	Repealed	Fee	Disallowable instruments	s 78	1 July 2004 - 30 June 2006	DI2004-60
Rates and Land Tax (Rates and land tax in arrears) Declaration 2005 (No 1)(Repealed)	Repealed		Notifiable instruments	s 23	11 October 2005 - 25 November 2015	NI2005-364
Rates (Certificate and Statement Fees) Determination 2006 (No 1)(Repealed)	Repealed	Fee	Disallowable instruments	s 78	1 July 2006 - 30 June 2013	DI2006-104
Rates (City Centre Marketing and Improvements Levy - Collection Areas) Determination 2007 (No 1)(Repealed)	Repealed		Disallowable instruments	sch1 s 1.2	1 July 2007 - 30 June 2015	DI2007-136
Rates and Land Tax (Rates and land tax in arrears) Declaration 2008 (No 1)(Repealed)	Repealed		Notifiable instruments	s 23	27 June 2008 - 25 November 2015	NI2008-239
Rates (Deferral) Determination 2013 (No 1)(Repealed)	Repealed		Disallowable instruments	s 46	4 June 2013 - 30 June 2014	DI2013-82
Rates (Certificate and Statement Fees) Determination 2013 (No 1)(Repealed)	Repealed	Fee	Disallowable instruments	s 78	1 July 2013 - 30 June 2014	DI2013-180
Rates and Land Tax (Rates and land tax in arrears) Declaration 2014 (No 1)(Repealed)	Repealed		Notifiable instruments	s 23	28 February 2014 - 25 November 2015	NI2014-65
Rates and Land Tax (Rates and land tax in arrears) Declaration 2014 (No 2)(Repealed)	Repealed		Notifiable instruments	s 23	18 March 2014 - 25 November 2015	NI2014-87
Rates and Land Tax (Rates and land tax in arrears) Declaration 2014 (No 3)(Repealed)	Repealed		Notifiable instruments	s 23	25 April 2014 - 25 November 2015	NI2014-171
Rates and Land Tax (Rates and land tax in arrears) Declaration 2014 (No 4)(Repealed)	Repealed		Notifiable instruments	s 23	20 June 2014 - 25 November 2015	NI2014-267
Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2014 (No 1)(Repealed)	Repealed	Fee	Disallowable instruments	s 78	1 July 2014 - 30 June 2015	DI2014-179
Rates (Deferral) Determination 2014 (No 1)(Repealed)	Repealed		Disallowable instruments	s 46	1 July 2014 - 30 June 2015	DI2014-183
Rates (Exemption from Rates—Fixed Charge) Declaration 2014 (No 1)(Repealed)	Repealed		Notifiable instruments	s 41	1 July 2014 - 30 June 2018	NI2014-344
Rates (Exemption from Rates—Fixed Charge) Declaration 2014 (No 2)(Repealed)	Repealed		Notifiable instruments	s 41	1 July 2014 - 30 June 2018	NI2014-521
Rates (City Centre Marketing and Improvements Levy - Collection Areas) Determination 2014 (No 1)	None		Disallowable instruments	sch 1 s 1.2	1 July 2015	DI2014-314
Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 1)(Repealed)	Repealed		Notifiable instruments	s 23	17 April 2015 - 25 November 2015	NI2015-163
Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 2)(Repealed)	Repealed		Notifiable instruments	s 23	15 May 2015 - 25 November 2015	NI2015-206
Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2015 (No 1)(Repealed)	Repealed	Fee	Disallowable instruments	s 78	1 July 2015 - 30 June 2016	DI2015-164
Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 3)(Repealed)	Repealed		Notifiable instruments	s 23	4 July 2015 - 25 November 2015	NI2015-356
Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 4)(Repealed)	Repealed		Notifiable instruments	s 23	14 August 2015 - 25 November 2015	NI2015-476
Rates (Deferral) Determination 2015 (No 1)(Repealed)	Repealed		Disallowable instruments	s 46	1 July 2015 - 30 June 2016	DI2015-225
Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 5)(Repealed)	Repealed		Notifiable instruments	s 23	25 September 2015 - 25 November 2015	NI2015-549
Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2016 (No 1)(Repealed)	Repealed	Fee	Disallowable instruments	s 78	1 July 2016 - 30 June 2017	DI2016-141
Rates (Deferral) Determination 2016 (No 1)(Repealed)	Repealed		Disallowable instruments	s 46	1 July 2016 - 30 June 2017	DI2016-148
Rates (Pensioner) Exemption 2017	None		Notifiable instruments	s 41	21 April 2017	NI2017-189
Rates (Deferral) Determination 2017 (No 1)(Repealed)	Repealed		Disallowable instruments	s 46	1 July 2017 - 30 June 2018	DI2017-143
Rates (Residential Units) Exemption 2017(Repealed)	Repealed		Notifiable instruments	s 41	1 July 2017 - 30 June 2018	NI2017-333
Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2017 (No 1)(Repealed)	Repealed	Fee	Disallowable instruments	s 78	1 July 2017 - 30 June 2018	DI2017-145
Taxation Administration (Amounts Payable—Rates) Determination 2018 (No 1)(Repealed)	Repealed	Fee	Disallowable instruments	s 46	1 July 2018 - 30 June 2019	DI2018-172
Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2018 (No 1)(Repealed)	Repealed	Fee	Disallowable instruments	s 78	1 July 2018 - 30 June 2019	DI2018-181
Rates (Exemption from Rates—Fixed Charge) Declaration 2018(Repealed)	Repealed		Notifiable instruments	s 41	1 July 2018 - 30 June 2019	NI2018-334
Taxation Administration (Amounts Payable—Rates) Determination 2019 (No 1)(Repealed)	Repealed	Fee	Disallowable instruments	s 46	1 July 2019 - 15 December 2019	DI2019-142
Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2019 (No 1)(Repealed)	Repealed	Fee	Disallowable instruments	s 78	1 July 2019 - 30 June 2020	DI2019-144
Rates (Fixed Charge) Exemption 2019 (No 1)	None		Notifiable instruments	s 41	1 July 2019 - 30 June 2069	NI2019-755
Taxation Administration (Amounts Payable—Rates) Determination 2019 (No 2)(Repealed)	Repealed	Fee	Disallowable instruments	s 46	16 December 2019 - 30 June 2020	DI2019-272
Rates (Fixed Charge) Exemption 2019 (No 2)	None		Notifiable instruments	s 41	1 July 2019 - 30 June 2024	NI2019-853
Rates (Commercial Land) Exemption 2020	None		Notifiable instruments	s 41	1 July 2019	NI2020-223
Rates (Commercial Land) Exemption 2020 (No 2)	None		Notifiable instruments	s 41	1 April 2020	NI2020-338
Taxation Administration (Amounts Payable—Rates) Determination 2020(Repealed)	Repealed	Fee	Disallowable instruments	s 46	1 July 2020 - 3 July 2020	DI2020-176
Rates (Fire and Emergency Services Levy) Exemption 2020	None		Notifiable instruments	s 41	1 July 2020 - 30 June 2021	NI2020-361
Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2020	None	Fee	Disallowable instruments	s 78	1 July 2020	DI2020-193
Taxation Administration (Amounts Payable—Rates) Determination 2020 (No 2)	None	Fee	Disallowable instruments	s 46	4 July 2020	DI2020-210

Related instruments

Name	Effective	Year and No	Classification	Status
Taxation Administration (Rates) Determination 2004 (No 1) (Repealed)	1 July 2004 - 30 June 2005	DI2004-43	di	Repealed
Taxation Administration (Rates - Rebate Cap) Determination 2004 (No 1) (Repealed)	1 July 2004 - 30 June 2005	DI2004-58	di	Repealed
Taxation Administration (Rates - Discount Rate) Determination 2004 (No 1) (Repealed)	1 July 2004 - 30 June 2016	DI2004-59	di	Repealed
Taxation Administration (Rates - Rebate Cap) Determination 2005 (No 1) (Repealed)	1 July 2005 - 30 June 2006	DI2005-59	di	Repealed
Taxation Administration (Rates) Determination 2005 (No 1) (Repealed)	1 July 2005 - 30 June 2006	DI2005-81	di	Repealed
Taxation Administration (Rates) Determination 2006 (No 1) (Repealed)	1 July 2006 - 30 June 2007	DI2006-101	di	Repealed
Taxation Administration (Rates - Rebate Cap) Determination 2006 (No 1) (Repealed)	1 July 2006 - 30 June 2007	DI2006-102	di	Repealed
Taxation Administration (Rates - Fire and Emergency Services Levy) Determination 2006 (No 1) (Repealed)	1 July 2006 - 30 June 2007	DI2006-129	di	Repealed
Taxation Administration (Rates) Determination 2007 (No 1) (Repealed)	1 July 2007 - 30 June 2008	DI2007-132	di	Repealed
Taxation Administration (Rates - Rebate Cap) Determination 2007 (No 1) (Repealed)	1 July 2007 - 30 June 2008	DI2007-133	di	Repealed
Taxation Administration (Rates - Fire and Emergency Services Levy) Determination 2007 (No 1) (Repealed)	1 July 2007 - 30 June 2008	DI2007-134	di	Repealed
Taxation Administration (Rates - City Centre Marketing and Improvements Levy) Determination 2007 (No 1) (Repealed)	1 July 2007 - 30 June 2018	DI2007-135	di	Repealed
Taxation Administration (Rates - Rebate Cap) Determination 2008 (No 1) (Repealed)	1 July 2008 - 30 June 2009	DI2008-132	di	Repealed
Taxation Administration (Rates - Fire and Emergency Services Levy) Determination 2008 (No 1) (Repealed)	1 July 2008 - 30 June 2009	DI2008-134	di	Repealed
Taxation Administration (Rates) Determination 2008 (No 1) (Repealed)	1 July 2008 - 30 June 2009	DI2008-136	di	Repealed
Taxation Administration (Rates) Determination 2009 (No 1) (Repealed)	1 July 2009 - 30 June 2010	DI2009-101	di	Repealed
Taxation Administration (Rates - Rebate Cap) Determination 2009 (No 1) (Repealed)	1 July 2009 - 30 June 2010	DI2009-102	di	Repealed
Taxation Administration (Rates - Fire and Emergency Services Levy) Determination 2009 (No 1) (Repealed)	1 July 2009 - 30 June 2010	DI2009-103	di	Repealed
Taxation Administration (Rates—Fire and Emergency Services Levy) Determination 2010 (No 1) (Repealed)	1 July 2010 - 30 June 2011	DI2010-93	di	Repealed
Taxation Administration (Rates) Determination 2010 (No 1) (Repealed)	1 July 2010 - 30 June 2011	DI2010-94	di	Repealed
Taxation Administration (Rates—Rebate Cap) Determination 2010 (No 1) (Repealed)	1 July 2010 - 30 June 2011	DI2010-95	di	Repealed
Taxation Administration (Rates) Determination 2011 (No 1) (Repealed)	1 July 2011 - 30 June 2012	DI2011-63	di	Repealed
Taxation Administration (Rates—Rebate Cap) Determination 2011 (No 1) (Repealed)	1 July 2011 - 30 June 2012	DI2011-64	di	Repealed
Taxation Administration (Rates—Fire and Emergency Services Levy) Determination 2011 (No 1) (Repealed)	1 July 2011 - 30 June 2012	DI2011-65	di	Repealed
Taxation Administration (Rates) Determination 2012 (No 1) (Repealed)	1 July 2012 - 30 June 2013	DI2012-96	di	Repealed
Taxation Administration (Rates—Rebate Cap) Determination 2012 (No 1) (Repealed)	1 July 2012 - 30 June 2013	DI2012-105	di	Repealed
Taxation Administration (Rates—Fire and Emergency Services Levy) Determination 2012 (No 1) (Repealed)	1 July 2012 - 30 June 2013	DI2012-106	di	Repealed
Taxation Administration (Rates) Determination 2013 (No 1) (Repealed)	1 July 2013 - 30 June 2014	DI2013-175	di	Repealed
Taxation Administration (Rates—Rebate Cap) Determination 2013 (No 1) (Repealed)	1 July 2013 - 30 June 2014	DI2013-176	di	Repealed
Taxation Administration (Rates—Fire and Emergency Services Levy) Determination 2013 (No 1) (Repealed)	1 July 2013 - 30 June 2014	DI2013-177	di	Repealed
Taxation Administration (Rates—Fire and Emergency Services Levy) Determination 2014 (No 1) (Repealed)	1 July 2014 - 30 June 2015	DI2014-182	di	Repealed
Taxation Administration (Rates—Rebate Cap) Determination 2014 (No 1) (Repealed)	1 July 2014 - 30 June 2015	DI2014-184	di	Repealed
Taxation Administration (Rates) Determination 2014 (No 1) (Repealed)	1 July 2014 - 30 June 2015	DI2014-185	di	Repealed
Taxation Administration (Rates) Determination 2015 (No 1) (Repealed)	1 July 2015 - 30 June 2016	DI2015-162	di	Repealed
Taxation Administration (Rates—Fire and Emergency Services Levy) Determination 2015 (No 1) (Repealed)	1 July 2015 - 30 June 2016	DI2015-166	di	Repealed
Taxation Administration (Rates—Rebate Cap) Determination 2015 (No 1) (Repealed)	1 July 2015 - 30 June 2018	DI2015-167	di	Repealed
Taxation Administration (Rates—Fire and Emergency Services Levy) Determination 2016 (No 1) (Repealed)	1 July 2016 - 30 June 2017	DI2016-109	di	Repealed
Taxation Administration (Rates) Determination 2016 (No 1) (Repealed)	1 July 2016 - 30 June 2017	DI2016-110	di	Repealed
Taxation Administration (Rates—Discount Rate) Determination 2016 (No 1) (Repealed)	1 July 2016 - 30 June 2017	DI2016-146	di	Repealed
Taxation Administration (Amounts Payable—Rates and Land Tax Interest) Determination 2016 (No 1) (Repealed)	1 July 2016 - 30 June 2017	DI2016-147	di	Repealed
Taxation Administration (Amounts Payable—Rates Fixed Charge) Determination 2016 (No 1) (Repealed)	1 July 2016 - 18 August 2016	DI2016-149	di	Repealed
Taxation Administration (Rates—Eligible Person Since 30 June 1997) Determination 2016 (No 1) (Repealed)	1 July 2016 - 18 August 2016	DI2016-150	di	Repealed
Taxation Administration (Rates—Fire and Emergency Services—Eligible Person Levy) Determination 2016 (No 1) (Repealed)	1 July 2016 - 18 August 2016	DI2016-151	di	Repealed
Taxation Administration (Rates—Fire and Emergency Services Rebate) Determination 2016 (No 1) (Repealed)	18 August 2016 - 30 June 2018	DI2016-218	di	Repealed
Taxation Administration (Safer Families Levy) Determination 2016 (No 1) (Repealed)	18 August 2016 - 30 June 2018	DI2016-219	di	Repealed
Taxation Administration (Amounts Payable—Rates) Determination 2017 (No 1) (Repealed)	1 July 2017 - 30 June 2018	DI2017-142	di	Repealed
Taxation Administration (Amounts Payable—Rates Discount Rate) Determination 2017 (No 1) (Repealed)	1 July 2017 - 30 June 2018	DI2017-144	di	Repealed
Taxation Administration (Amounts Payable—Interest Rates) Determination 2017 (No 1)	1 July 2017	DI2017-146	di	None

Point-in-time versions

Enter a date to find a version from 1 July 2004 onwards:

The following table lists 37 point in time versions. You can skip this and jump to the next tab.
Effective	Files/Formats	Version	Published	Notes
1 July 2020	PDF PDF Word	R37	1 July 2020	Republication for amendments by A2020-8
14 May 2020 - 30 June 2020	PDF PDF Word	R36	14 May 2020	Republication for amendments by A2020-14
16 December 2019 - 13 May 2020	PDF PDF Word	R35	16 December 2019	Republication for amendments by A2019-46
28 March 2019 - 15 December 2019	PDF PDF Word	R34	28 March 2019	Republication for amendments by A2019-7
1 July 2018 - 27 March 2019	PDF PDF Word	R33	1 July 2018	Republication for amendments by A2018-15 and expiry of provisions (s 63 (6)-(8))
1 March 2018 - 30 June 2018	PDF PDF Word	R32	1 March 2018	Republication for amendments by A2018-2
18 September 2017 - 28 February 2018	PDF PDF Word	R31	18 September 2017	Republication for amendments by A2017-1
1 July 2017 - 17 September 2017	PDF PDF Word	R30	1 July 2017	Republication for amendments by A2017-11
1 September 2016 - 30 June 2017	PDF PDF Word	R29	1 September 2016	Republication for amendments by A2016-47 and A2016-52
18 August 2016 - 31 August 2016	PDF PDF Word	R28	18 August 2016	Republication for amendments by A2016-40 and A2016-41
25 November 2015 - 17 August 2016	PDF PDF Word	R27	25 November 2015	Republication for amendments by A2015-48 and A2015-49
6 November 2015 - 24 November 2015	PDF PDF Word	R26	6 November 2015	Republication for amendments by A2015-44
1 July 2015 - 5 November 2015	PDF PDF Word	R25	1 July 2015	Republication for amendments by A2015-19
19 November 2014 - 30 June 2015	PDF PDF Word	R24	19 November 2014	Republication for amendments by A2014-44
23 May 2013 - 18 November 2014	PDF PDF Word	R23	23 May 2013	Republication for amendments by A2013-17
11 September 2012 - 22 May 2013	PDF PDF Word	R22	11 September 2012	Republication for amendments by A2012-40
1 July 2012 - 10 September 2012	PDF PDF Word	R21	1 July 2012	Republication for amendments by A2012-37
30 March 2012 - 30 June 2012	PDF PDF Word	R20	30 March 2012	Republication for amendments by A2011-41
12 December 2011 - 29 March 2012	PDF PDF Word	R19	12 December 2011	Republication for amendments by A2011-52
7 July 2010 - 11 December 2011	PDF PDF Word	R18	7 July 2010	Republication for amendments by A2010-20
1 January 2010 - 6 July 2010	PDF PDF Word	R17	1 January 2010	Republication for amendments by A2009-52
17 December 2009 - 31 December 2009	PDF PDF Word	R16	17 December 2009	Republication for amendments by A2009-49
22 September 2009 - 16 December 2009	PDF PDF Word	R15	22 September 2009	Republication for amendments by A2009-20
2 February 2009 - 21 September 2009	PDF PDF Word	R14	2 February 2009	Republication for amendments by A2008-37
1 July 2008 - 1 February 2009	PDF PDF Word	R13	1 July 2008	Republication for amendments by A2008-16
19 May 2008 - 30 June 2008	PDF PDF Word	R12	19 May 2008	Republication for amendments by A2008-14
3 October 2007 - 18 May 2008	PDF PDF Word	R11*	3 October 2007	Republication for amendments by A2007-29
1 July 2007 - 2 October 2007	PDF PDF Word	R10	1 July 2007	Republication for amendments by A2007-2
20 June 2007 - 30 June 2007	PDF PDF Word	R9	20 June 2007	Republication for amendments by A2007-21
12 April 2007 - 19 June 2007	PDF PDF Word	R8	12 April 2007	Republication for amendments by A2007-3
1 July 2006 - 11 April 2007	PDF PDF Word	R7	1 July 2006	Republication for amendments by A2006-29
18 May 2006 - 30 June 2006	PDF PDF Word	R6	18 May 2006	Republication for amendments by A2006-19
2 July 2005 - 17 May 2006	PDF PDF Word	R5	2 July 2005	Republication for commenced expiry
1 July 2005 - 1 July 2005	PDF PDF Word	R4	1 July 2005	Republication for amendments by A2005-23
29 June 2005 - 30 June 2005	PDF PDF Word	R3	29 June 2005	Republication for amendments by A2005-29
2 June 2005 - 28 June 2005	PDF PDF Word	R2	2 June 2005	Republication for amendments by A2005-20
1 July 2004 - 1 June 2005	PDF PDF Word	R1	1 July 2004	Republication for new Act and amendments by A2004-36
1 July 2004	PDF PDF Word	As notified	18 February 2004

Bill and Explanatory statement

The bill and explanatory statement for this Act are accessed from Rates Bill 2003.

Notification statement

The Rates Act 2004 has been passed by the Legislative Assembly and is notified under the Legislation Act 2001.

Notified: 18 February 2004 (Parliamentary Counsel)

Act as notified

Date notified	Effective	Files/Formats	Notes
18 February 2004	1 July 2004	PDF PDF Word

Commencement

Provision	Commencement date	Commencement method
s 1, s 2	18 February 2004	LA s 75 (1)
remainder	1 July 2004	s 2

Expiries

Expiry information is being progressively added to the Legislation Register, for a full list of expired provisions in this law see the amendment history in the endnotes in the current version of this law.

Provision	Expiry date	Expiry method
s 19 (3)-(9)	awaiting commencement	expire at the end of the COVID-19 emergency period (s 19 (9))
s 14 (3) def *AUV* par (b), pt 5A, sch 1, s 1.1 (3) def *AUV* par (b), dict defs *airport land, Canberra Airport, development index, growth index*	commences 6 November 2030	s 40F
s 40E (3)-(5)	commences 30 June 2022	s 40E (5)

Amendments

For section-by-section amendment annotations, see the amendment history in the endnotes in the current version of this law.

Amendment information is being progressively added to the Legislation Register. For a full list of legislation amending this law, see the legislation history in the endnotes in the current version of this law.

Year and number	Amending law	Amending provision	Commencement date
A2020-8	Rates Amendment Act 2020	ss 4-13	1 July 2020
A2020-14	COVID-19 Emergency Response Legislation Amendment Act 2020	sch 1 pt 1.26	14 May 2020