Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) For this part, a parcel of land or dwelling is not taken to be rented only because a tenant is liable to pay for rates, land tax, repairs, maintenance or insurance in relation to the parcel or dwelling.
Note For provision about multiple dwellings on a parcel of land, see s 15.
(2) For this part, a parcel of land or dwelling is taken to be rented if it is rented on the 1 st day of a quarter.
(3) For this part, a parcel of land or dwelling is taken to be rented on the 1 st day of a quarter if—
(a) it is leased for residential purposes on that day; and
(b) it was rented at any time in the previous quarter.
(4) However, the parcel of land or dwelling is taken not to be rented on the 1 st day of a quarter if—
(a) the owner gives written notice to the commissioner before the beginning of the quarter that the parcel or dwelling will not be rented at any time in the quarter; or
(b) the owner gives written notice to the commissioner during the quarter that the parcel or dwelling has not been, and will not be, rented at any time in the quarter; or
(c) the owner gives written notice to the commissioner after the quarter that the parcel was not rented at any time in the quarter; or
(d) the owner gives written notice to the commissioner that the parcel or dwelling was not rented during a continuous period of at least 91 days that—
(i) begins in a quarter after the 1 st day of the quarter; and
(ii) ends in the following quarter.
(5) Also, if the owner of a parcel of land becomes the owner on the 1 st day of a quarter or during the previous quarter, the parcel is taken to be not rented on the 1 st day of the quarter unless—
(a) the owner advises under section 14 that the parcel is rented; or
(b) the commissioner is otherwise satisfied that the parcel is rented.