RATES ACT 2004
Table of Provisions
PART 1--PRELIMINARY
- 1 Name of Act
- 3 Dictionary
- 4 Notes
- 5 Offences against Act—application of Criminal Code etc
PART 2--UNIMPROVED VALUE OF RATEABLE LAND
- 6 Meaning of unimproved value
- 7 Unimproved value of land developed under development lease
- 8 Meaning of rateable land
- 9 First determination of unimproved value
- 10 Annual redeterminations
- 11 Redetermination—error
- 11A Redetermination—change of circumstances (other than chargeable variation of nominal rent
- 11B Redetermination—chargeable variation of nominal rent lease
- 12 Recording, notification and publication of determinations
PART 3--IMPOSITION AND PAYMENT OF RATES
- 13 Pt 3 subject to pt 5
- 13A Meaning of average unimproved value
- 14 Imposition of rates
- 15 Rates for part of year
- 16 Owner to pay rates
- 17 When are rates payable?
- 18 How may rates be paid?
- 19 Payment of rates by instalments
PART 4--ENFORCEMENT
- 20 Disapplication of provisions of Taxation Administration Act
- 20A Penalty tax
- 21 Interest payable on overdue rates
PART 5--UNIT SUBDIVISIONS
Division 5.1--Application of Act to unit subdivisions
- 28 Unit subdivisions
- 29 Unit subdivisions—rates
Division 5.2--Certain proposed unit subdivisions
- 30 Definitions for div 5.2
- 31 Application by owner of eligible parcel of land
- 32 Determination of percentages of residential and commercial parts of development
- 33 Variation of lease or change of intention
- 34 Imposition of rates—qualifying parcels of land
- 35 When div 5.2 applies to parcel of land
- 36 End of application of div 5.2
- 37 Notice of end of application of div 5.2
- 39 Reassessment—completion of development
- 40 Reassessment—noncompletion of development
PART 5A--AIRPORT LAND
- 40A Definitions—pt 5A
- 40B Meaning of airport land
- 40C AUV of airport land
- 40D Working out the development index
- 40E Working out growth index
- 40F Expiry—airport land provisions
PART 6--EXEMPTIONS, REMISSIONS AND CERTAIN INTEREST PAYMENTS
- 41 Exemption from rates
- 42 Remission of rates
- 43 Remission of interest
- 44 Interest on refund
PART 7--DEFERRAL AND REBATES
Division 7.1--Interpretation for pt 7
Division 7.2--Deferral of rates
- 46 Determination for deferral of rates on application
- 47 Determination for deferral of rates without application
- 48 Effect of deferral determination
- 49 Deferred amount not recoverable if determination in force
- 50 Amendment of deferral determination
- 51 Revocation of deferral determination—payment of debt and on
- 52 Additional grounds for revocation of deferral determination
- 53 Notice of proposed revocation on additional grounds
- 54 Revocation of deferral determination on grounds
- 55 Recovery of deferred amounts
- 56 Interest payable after revocation of deferral determination
- 57 Memorandum of discharge
- 58 Information about deferral determination
- 59 Notice of revocation
Division 7.3--Rebate of rates
- 60 Meaning of liability for rates for div 7.3
- 61 Application for rebate
- 62 No entitlement for past years
- 63 Rebate of rates—eligible person since 30 June 1997
- 64 Rebate of rates—capped
- 65 Rebates and deferred liability
- 66 Joint and several liability for rates
- 67 Change in circumstances
- 68 Adjustment of liability for rates
- 69 Break in entitlement
PART 8--MISCELLANEOUS
- 69A Imposition of levies
- 70 Objections
- 71 Objections relating to valuations—general
- 72 Objections relating to valuations—unit owners
- 73 Review by ACAT
- 74 Working out amounts with fractions for Act
- 76 Certificate of rates and other charges
- 77 Statement of amounts payable and payments made
- 78 Determination of fees
- 79 Regulation-making power
