Land Tax Act 2004
- Number
- A2004-4
- Status
- In Force
- Current law
- Regulations & instruments
- Point-in-time versions
- Law history
Current version
Notes
- Uncommenced amendments by Statute Law Amendment Act 2025.
| Effective | Files/Formats | Version | Published | Notes |
|---|---|---|---|---|
| 27 November 2023 | HTMLPDFWord | R33 | 27 November 2023 | Republication for amendments by A2023-36 |
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| Rates and Land Tax (Rates and land tax in arrears) Declaration 2005 (No 1)(Repealed) | Repealed | Notifiable instruments | s 21 | 11 October 2005 - 25 November 2015 | NI2005-364 | |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2008 (No 1)(Repealed) | Repealed | Notifiable instruments | s 21 | 27 June 2008 - 25 November 2015 | NI2008-239 | |
| Land Tax (Certificate and Statement Fees) Determination 2013 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 43 | 1 July 2013 - 30 June 2014 | DI2013-181 |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2014 (No 1)(Repealed) | Repealed | Notifiable instruments | s 21 | 28 February 2014 - 25 November 2015 | NI2014-65 | |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2014 (No 2)(Repealed) | Repealed | Notifiable instruments | s 21 | 18 March 2014 - 25 November 2015 | NI2014-87 | |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2014 (No 3)(Repealed) | Repealed | Notifiable instruments | s 21 | 25 April 2014 - 25 November 2015 | NI2014-171 | |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2014 (No 4)(Repealed) | Repealed | Notifiable instruments | s 21 | 20 June 2014 - 25 November 2015 | NI2014-267 | |
| Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2014 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 43 | 1 July 2014 - 30 June 2015 | DI2014-179 |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 1)(Repealed) | Repealed | Notifiable instruments | s 21 | 17 April 2015 - 25 November 2015 | NI2015-163 | |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 2)(Repealed) | Repealed | Notifiable instruments | s 21 | 15 May 2015 - 25 November 2015 | NI2015-206 | |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 43 | 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 21 | 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 21 | 14 August 2015 - 25 November 2015 | NI2015-476 | |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 5)(Repealed) | Repealed | Notifiable instruments | s 21 | 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 43 | 1 July 2016 - 30 June 2017 | DI2016-141 |
| Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2017 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 43 | 1 July 2017 - 30 June 2018 | DI2017-145 |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2018 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 43 | 1 July 2018 - 30 June 2019 | DI2018-181 |
| Land Tax (Non-independent) Exemption 2019 | None | Notifiable instruments | s 34 | 1 July 2018 | NI2019-30 | |
| Land Tax (Affordable Community Housing) Determination 2019 (No 1)(Repealed) | Repealed | Disallowable instruments | s 13A | Never effective | DI2019-32 | |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2019 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 43 | 1 July 2019 - 30 June 2020 | DI2019-144 |
| Land Tax (Affordable Community Housing) Determination 2019 (No 2)(Repealed) | Repealed | Disallowable instruments | s 13A | 28 March 2019 - 9 September 2020 | DI2019-228 | |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2020(Repealed) | Repealed | Fee | Disallowable instruments | s 43 | 1 July 2020 - 30 June 2021 | DI2020-193 |
| Land Tax (Affordable Community Housing) Determination 2020(Repealed) | Repealed | Disallowable instruments | s 13A | 10 September 2020 - 1 February 2021 | DI2020-277 | |
| Land Tax (Affordable Community Housing) Determination 2021(Repealed) | Repealed | Disallowable instruments | s 13A | 2 February 2021 - 31 March 2023 | DI2021-18 | |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2021(Repealed) | Repealed | Fee | Disallowable instruments | s 43 | 1 July 2021 - 30 June 2022 | DI2021-170 |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2022(Repealed) | Repealed | Fee | Disallowable instruments | s 43 | 1 July 2022 - 30 June 2023 | DI2022-161 |
| Land Tax (Affordable Community Housing) Determination 2023(Repealed) | Repealed | Disallowable instruments | s 13A | Never effective | DI2023-34 | |
| Land Tax (Affordable Community Housing) Determination 2023 (No 2)(Repealed) | Repealed | Disallowable instruments | s 13A | 1 April 2023 - 30 April 2024 | DI2023-48 | |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2023(Repealed) | Repealed | Fee | Disallowable instruments | s 43 | 1 July 2023 - 30 June 2024 | DI2023-171 |
| Land Tax (Affordable Community Housing) Determination 2024(Repealed) | Repealed | Disallowable instruments | s 13A | 1 May 2024 - 30 April 2025 | DI2024-79 | |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2024(Repealed) | Repealed | Fee | Disallowable instruments | s 43 | 1 July 2024 - 30 June 2025 | DI2024-183 |
| Land Tax (Affordable Community Housing) Determination 2025(Repealed) | Repealed | Disallowable instruments | s 13A | 1 May 2025 - 30 June 2025 | DI2025-55 | |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2025 | None | Fee | Disallowable instruments | s 43 | 1 July 2025 | DI2025-155 |
| Land Tax (Affordable Community Housing) Determination 2025 (No 2) | None | Disallowable instruments | s 13A | 1 July 2025 | DI2025-156 |
Related instruments
Point-in-time versions
| Effective | Files/Formats | Version | Published | Notes |
|---|---|---|---|---|
| 27 November 2023 | HTMLPDFWord | R33 | 27 November 2023 | Republication for amendments by A2023-36 |
| 1 October 2023 - 26 November 2023 | HTMLPDFWord | R32 | 1 October 2023 | Republication for amendments by A2023-6 |
| 12 April 2023 - 30 September 2023 | HTMLPDFWord | R31 | 12 April 2023 | Republication for amendments by A2023-6 |
| 1 July 2021 - 11 April 2023 | HTMLPDFWord | R30 | 1 July 2021 | Republication for expiry of transitional provisions (pt 8) |
| 23 June 2021 - 30 June 2021 | HTMLPDFWord | R29 | 23 June 2021 | Republication for amendments by A2021-12 |
| 20 May 2021 - 22 June 2021 | HTMLPDFWord | R28 | 20 May 2021 | Republication for amendments by A2021-10 |
| 10 December 2019 - 19 May 2021 | HTMLPDFWord | R27 | 10 December 2019 | Republication for amendments by A2019-46 |
| 28 March 2019 - 9 December 2019 | HTMLPDFWord | R26 | 28 March 2019 | Republication for amendments by A2019-7 |
| 1 July 2018 - 27 March 2019 | HTMLPDFWord | R25 | 1 July 2018 | Republication for amendments by A2018-15 |
| 1 March 2018 - 30 June 2018 | HTMLPDFWord | R24 | 1 March 2018 | Republication for amendments by A2018-2 |
| 18 September 2017 - 28 February 2018 | HTMLPDFWord | R23 | 18 September 2017 | Republication for amendments by A2017-1 |
| 1 July 2017 - 17 September 2017 | HTMLPDFWord | R22 | 1 July 2017 | Republication for amendments by A2017-11 |
| 1 May 2017 - 30 June 2017 | HTMLPDFWord | R21 | 1 May 2017 | Republication for amendments by A2017-8 |
| 25 November 2015 - 30 April 2017 | HTMLPDFWord | R20 | 25 November 2015 | Republication for amendments by A2015-49 |
| 1 July 2015 - 24 November 2015 | HTMLPDFWord | R19 | 1 July 2015 | Republication for amendments by A2015-19 |
| 19 November 2014 - 30 June 2015 | HTMLPDFWord | R18 | 19 November 2014 | Republication for amendments by A2014-44 |
| 1 October 2014 - 18 November 2014 | HTMLPDFWord | R17 | 1 October 2014 | Republication for amendments by A2014-36 |
| 23 May 2013 - 30 September 2014 | HTMLPDFWord | R16 | 23 May 2013 | Republication for amendments by A2013-17 |
| 1 July 2012 - 22 May 2013 | HTMLPDFWord | R15 | 1 July 2012 | Republication for amendments by A2012-37 |
| 30 March 2012 - 30 June 2012 | HTMLPDFWord | R14 | 30 March 2012 | Republication for amendments by A2011-41 |
| 2 September 2011 - 29 March 2012 | HTMLPDFWord | R13 | 2 September 2011 | Republication for amendments by A2011-33 |
| 1 January 2010 - 1 September 2011 | HTMLPDFWord | R12* | 1 January 2010 | Republication for amendments by A2009-52 |
| 2 February 2009 - 31 December 2009 | HTMLPDFWord | R11 | 2 February 2009 | Republication for amendments by A2008-37 |
| 1 July 2008 - 1 February 2009 | HTMLPDFWord | R10 | 1 July 2008 | Republication for amendments by A2008-16 |
| 10 November 2007 - 30 June 2008 | HTMLPDFWord | R9 | 10 November 2007 | Republication for amendments by A2007-8 |
| 3 October 2007 - 9 November 2007 | HTMLPDFWord | R8 | 3 October 2007 | Republication for amendments by A2007-29 |
| 20 June 2007 - 2 October 2007 | HTMLPDFWord | R7 | 20 June 2007 | Republication for amendments by A2007-21 |
| 15 June 2007 - 19 June 2007 | HTMLPDFWord | R6 | 15 June 2007 | Republication for amendments by A2007-20 |
| 18 May 2006 - 14 June 2007 | HTMLPDFWord | R5 | 18 May 2006 | Republication for amendments by A2006-19 |
| 2 July 2005 - 17 May 2006 | HTMLPDFWord | R4 | 2 July 2005 | Republication for commenced expiry |
| 29 June 2005 - 1 July 2005 | HTMLPDFWord | R3 | 29 June 2005 | Republication for amendments by A2005-29 |
| 2 June 2005 - 28 June 2005 | HTMLPDFWord | R2 | 2 June 2005 | Republication for amendments by A2005-20 |
| 1 July 2004 - 1 June 2005 | HTMLPDFWord | R1 | 1 July 2004 | Republication for new Act |
| 1 July 2004 | HTMLPDFWord | As notified | 18 February 2004 |
Bill and Explanatory statement
The bill and explanatory statement for this Act are accessed from Land Tax Bill 2003.
Notification statement
The Land Tax 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 | HTMLPDFWord |
Commencement
| Provision | Commencement date | Commencement method |
|---|---|---|
| s 1, s 2 | 18 February 2004 | LA s 75 (1) |
| remainder | 1 July 2004 | s 2 |
Expiries
| Provision | Expiry date | Expiry method |
|---|---|---|
| pt 8 | 30 June 2021 (midnight) | s 60 |
| pt 7 | 1 July 2005 (midnight) | s 57 |
Amendments
For section-by-section amendment annotations, see the amendment history in the endnotes in the current version of this law.
| Year and number | Amending law | Amending provision | Commencement date |
|---|---|---|---|
| A2021-10 | Revenue Legislation Amendment Act 2021 | sch 1 pt 1.2 | 20 May 2021 |
| A2021-12 | Statute Law Amendment Act 2021 | sch 3 pt 3.31 | 23 June 2021 |
| A2019-46 | Revenue Legislation Amendment Act 2019 (No 2) | pt 4 | 10 December 2019 |
| A2019-7 | Revenue Legislation Amendment Act 2019 | sch 1 pt 1.4 | 28 March 2019 |
| A2018-15 | Land Tax Amendment Act 2018 | ss 4-46 | 1 July 2018 |
| A2018-2 | Revenue Legislation Amendment Act 2018 | sch 1 pt 1.5 | 1 March 2018 |
| A2017-11 | Revenue Legislation Amendment Act 2017 (No 2) | pt 3 | 1 July 2017 |
| A2017-8 | Co-operatives National Law (ACT) Act 2017 | sch 2 pt 2.3 | 1 May 2017 |
| A2017-1 | Revenue Legislation Amendment Act 2017 | sch 1 pt 1.4 | 18 September 2017 |
| A2015-49 | Revenue Legislation Amendment Act 2015 | pt 5 | 25 November 2015 |
| A2015-19 | Planning and Development (University of Canberra and Other Leases) Legislation Amendment Act 2015 | pt 10 | 1 July 2015 |
| A2014-44 | Statute Law Amendment Act 2014 (No 2) | sch 3 pt 3.7 | 19 November 2014 |
| A2014-36 | Land Tax Amendment Act 2014 | ss 4-10 | 1 October 2014 |
| A2013-17 | Revenue Legislation (Tax Reform) Amendment Act 2013 | sch 1 pt 1.1 | 23 May 2013 |
| A2012-37 | Rates and Land Tax Legislation Amendment Act 2012 | pt 2 | 1 July 2012 |
| A2011-41 | Unit Titles (Management) Act 2011 | sch 5 pt 5.5 | 30 March 2012 |
| A2011-33 | Land Tax Amendment Act 2011 | s 4 | 2 September 2011 |
| A2009-52 | Rates and Land Tax Legislation Amendment Act 2009 | pt 2 | 1 January 2010 |
| A2008-37 | ACT Civil and Administrative Tribunal Legislation Amendment Act 2008 (No 2) | sch 1 pt 1.62 | 2 February 2009 |
| A2008-16 | Land Rent Act 2008 | sch 1 pt 1.1 | 1 July 2008 |
| A2007-29 | Revenue Legislation (Housing Affordability Initiatives) Amendment Act 2007 | pt 3 | 3 October 2007 |
| A2007-21 | Revenue Legislation Amendment Act 2007 | pt 3 | 20 June 2007 |
| A2007-20 | Land Tax (Interest and Penalty) Amendment Act 2007 | s 4, s 5 | 15 June 2007 |
| A2007-8 | Housing Assistance Act 2007 | sch 1 pt 1.5 | 10 November 2007 |
| A2006-19 | Revenue Legislation Amendment Act 2006 | pt 3 | 18 May 2006 |
| A2005-29 | Revenue Legislation Amendment Act 2005 | pt 3 | 29 June 2005 |
| A2005-20 | Statute Law Amendment Act 2005 | sch 3 pt 3.32 | 2 June 2005 |
| A2023-6 | Revenue Legislation Amendment Act 2023 | pt 3 | 12 April 2023 |
| A2023-6 | Revenue Legislation Amendment Act 2023 | sch 1 pt 1.2 | 1 October 2023 |
| A2023-36 | Planning (Consequential Amendments) Act 2023 | sch 1 pt 1.39 | 27 November 2023 |
| A2025-29 | Statute Law Amendment Act 2025 | sch 4 pt 4.107 | commences 26 December 2025 |