RATES ACT 2004

RATES ACT 2004

TABLE OF PROVISIONS

           Long Title

   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

   45.     Definitions 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  
           SCHEDULE 1
           DICTIONARY
           ENDNOTES