2009 THE LEGISLATIVE ASSEMBLY FOR THE AUSTRALIAN CAPITAL TERRITORY (As presented) (Treasurer) Revenue Legislation Amendment Bill 2009 Contents Page Part 1 Preliminary 1 Name of Act 2 2 Commencement 2 Part 2 First Home Owner Grant Act 2000 3 Legislation amended--pt 2 3 4 Criterion 5--Residence requirements Section 12 (4) 3 5 Applications for review Section 31 3 J2009-430 Authorised by the ACT Parliamentary Counsel--also accessible at www.legislation.act.gov.au [Page Break] Page Part 3 Taxation Administration Act 1999 6 Legislation amended--pt 3 4 7 New section 19A 4 contents 2 Revenue Legislation Amendment Bill 2009 Authorised by the ACT Parliamentary Counsel--also accessible at www.legislation.act.gov.au [Page Break] THE LEGISLATIVE ASSEMBLY FOR THE AUSTRALIAN CAPITAL TERRITORY (As presented) (Treasurer) Revenue Legislation Amendment Bill 2009 A Bill for An Act to amend the First Home Owner Grant Act 2000 and the Taxation Administration Act 1999 The Legislative Assembly for the Australian Capital Territory enacts as follows: J2009-430 Authorised by the ACT Parliamentary Counsel--also accessible at www.legislation.act.gov.au [Page Break] Section 1 1 Part 1 Preliminary 2 1 Name of Act 3 This Act is the Revenue Legislation Amendment Act 2009. 4 2 Commencement 5 This Act commences on the day after its notification day. 6 Note The naming and commencement provisions automatically commence on 7 the notification day (see Legislation Act, s 75 (1)). page 2 Revenue Legislation Amendment Bill 2009 Authorised by the ACT Parliamentary Counsel--also accessible at www.legislation.act.gov.au [Page Break] Section 3 1 Part 2 First Home Owner Grant Act 2000 2 3 Legislation amended--pt 2 3 This part amends the First Home Owner Grant Act 2000. 4 4 Criterion 5--Residence requirements 5 Section 12 (4) 6 substitute 7 (4) The commissioner may give an approval or exemption under this 8 section within 18 months after completion of the eligible transaction 9 to which the application relates. 10 (5) If an application is made by joint applicants and at least 1 (but not 11 all) of the applicants complies with the residence requirements, the 12 non-complying applicant or applicants are exempted from 13 compliance with the residence requirements. 14 5 Applications for review 15 Section 31 16 omit 17 a reviewable decision 18 substitute 19 a decision of the commissioner under section 29 Revenue Legislation Amendment Bill 2009 page 3 Authorised by the ACT Parliamentary Counsel--also accessible at www.legislation.act.gov.au [Page Break] Section 6 1 Part 3 Taxation Administration Act 1999 2 6 Legislation amended--pt 3 3 This part amends the Taxation Administration Act 1999. 4 7 New section 19A 5 insert 6 19A Application for refund 7 (1) If a taxpayer claims to be entitled to a refund of tax paid under a tax 8 law, the taxpayer may apply to the commissioner for a refund. 9 Note If a form is approved under s 139C for this provision, the form must be 10 used. 11 (2) The application must be made within 5 years after the tax was paid. 12 (3) This section does not affect the operation of any other provision of a 13 tax law that authorises or requires a refund of tax paid. page 4 Revenue Legislation Amendment Bill 2009 Authorised by the ACT Parliamentary Counsel--also accessible at www.legislation.act.gov.au [Page Break] 1 Presentation speech Presentation speech made in the Legislative Assembly on 2009. 2 Notification Notified under the Legislation Act on 2009. 3 Republications of amended laws For the latest republication of amended laws, see www.legislation.act.gov.au. © Australian Capital Territory 2009 Revenue Legislation Amendment Bill 2009 page 5 Authorised by the ACT Parliamentary Counsel--also accessible at www.legislation.act.gov.au