TAXATION (GOVERNMENT BUSINESS ENTERPRISES) REGULATION 2003 

- made under the Taxation (Government Business Enterprises) Act 2003

- TABLE OF PROVISIONS

1. Name of regulation   
3. Territory entities subject to national tax equivalent regime--Act, s   
4. Territory entities subject to taxes and charges generally--Act, s   
ENDNOTES

TAXATION (GOVERNMENT BUSINESS ENTERPRISES) REGULATION 2003
- REG 1
Name of regulation 
This regulation is the Taxation (Government Business Enterprises)
Regulation 2003.

TAXATION (GOVERNMENT BUSINESS ENTERPRISES) REGULATION 2003
- REG 3
Territory entities subject to national tax equivalent regime--Act, s 
6
The following Territory entities are prescribed:
               o      ACTEW Corporation Limited
               o      ACTEW Distribution Limited
               o      ACTEW Retail Limited
               o      ACTEW China Pty Limited
               o      ACTION
               o      ACTTAB Limited
               o      Capital Linen Service
               o      Land Development Agency.

TAXATION (GOVERNMENT BUSINESS ENTERPRISES) REGULATION 2003
- REG 4
Territory entities subject to taxes and charges generally--Act, s 
9
The following Territory entities are prescribed:
               o      ACTEW China Pty Limited
               o      ACTEW Corporation Limited
               o      ACTEW Distribution Limited
               o      ACTEW Retail Limited
               o      ACTION
               o      ACTTAB Limited
               o      Australian Capital Territory Public Cemeteries Authority
               o      Capital Linen Service
               o      CIT Solutions Pty Limited
               o      Cultural Facilities Corporation
               o      Exhibition Park Corporation
               o      Land Development Agency
               o      Property Branch, Territory and Municipal Services
Directorate
               o      Territory Venues and Events, Economic Development
Directorate
               o      Yarralumla Nursery.

TAXATION (GOVERNMENT BUSINESS ENTERPRISES) REGULATION 2003
- NOTES Endnotes

Endnotes
1     About
the endnotes
Amending and modifying laws are annotated in the legislation history and
the amendment history.  Current modifications are not included in the
republished law but are set out in the endnotes.
Not all editorial amendments made under the Legislation Act 2001,
part 11.3 are annotated in the amendment history.  Full details of any
amendments can be obtained from the Parliamentary Counsel's
Office.
Uncommenced amending laws and expiries are listed in the legislation
history and the amendment history.  These details are underlined.  Uncommenced
provisions and amendments are not included in the republished law but are set
out in the last endnote.
If all the provisions of the law have been renumbered, a table of
renumbered provisions gives details of previous and current numbering. 

The endnotes also include a table of earlier republications.
2     Abbreviation
key

      
      

A = Act

NI = Notifiable instrument

AF = Approved form

o = order

am = amended

om = omitted/repealed

amdt = amendment

ord = ordinance

AR = Assembly resolution

orig = original

ch = chapter

par = paragraph/subparagraph

CN = Commencement notice

pres = present

def = definition

prev = previous

DI = Disallowable instrument

(prev...) = previously

dict = dictionary

pt = part

disallowed = disallowed by the Legislative

r = rule/subrule

Assembly

reloc = relocated

div = division

renum = renumbered

exp = expires/expired

R[X] = Republication No

Gaz = gazette

RI = reissue

hdg = heading

s = section/subsection

IA = Interpretation Act 1967

sch = schedule

ins = inserted/added

sdiv = subdivision

LA = Legislation Act 2001

SL = Subordinate law

LR = legislation register

sub = substituted

LRA = Legislation (Republication) Act
1996

underlining = whole or part not
commenced

mod = modified/modification

or to be expired

3     Legislation
history
This regulation was originally the Taxation (Government Business
Enterprises) Regulations 2003.  It was renamed under the
Legislation Act 2001.
Taxation (Government Business Enterprises) Regulation
2003 SL2003-10
notified LR 16 April 2003s
1, s 2 taken to have commenced 1 July 2002 (LA s 75
(2))remainder taken to have commenced 1 July 2002
(s 2)
as amended by
Planning and Land Legislation Amendment Act 2003
A2003-30 sch 1 pt 1.5
notified LR 30 June 2003s
1, s 2 commenced 30 June 2003 (LA s 75 (1))sch 1
pt 1.5 commenced 1 July 2003 (s 2 and see Planning and Land Act 2002
A2002-55, s 2)
Statute Law Amendment Act 2003 (No 2) A2003-56 sch 3
pt 3.28
notified LR 5 December
2003s 1, s 2 commenced 5 December 2003 (LA s 75
(1))sch 3 pt 3.28 commenced 19 December 2003 (s
2)
Taxation (Government Business Enterprises) Amendment
Regulations 2004 (No 1) SL2004-1
notified LR 6 January
2004s 1, s 2 commenced 6 January 2004 (LA s 75
(1))remainder commenced 7 January 2004 (s
2)
Taxation (Government Business Enterprises) Amendment
Regulations 2004 (No 2) SL2004-13
notified LR 4 May 2004s 1,
s 2 commenced 4 May 2004 (LA s 75 (1))remainder
commenced 5 May 2004 (s 2)
Territory Owned Corporations Amendment Act 2004 (No
2) A2004-74 s 5, s 6
notified LR 15 December
2004s 1, s 2 commenced 15 December 2004 (LA s 75
(1))s 5, s 6 commenced 14 January 2005 (s 2 and
CN2005-1)
Insurance Authority Act 2005 A2005-24 s
23
notified LR 11 May 2005
s 1, s 2 commenced 11 May 2005 (LA s 75
(1))
s 23 commenced 12 May 2005 (s 2)
Hotel School (Repeal) Act 2005 A2005-45 s
14
notified LR 2 September 2005
s 1, s 2 commenced 2 September 2005 (LA s 75
(1))
s 14 commenced 31 October 2005 (s 2 and
CN2005-20)
Taxation (Government Business Enterprises) Amendment
Regulation 2006 (No 1) SL2006-21
notified LR 29 May 2006
s 1, s 2 taken to have commenced 1 November 2005 (LA s
75 (2))remainder taken to have commenced 1
November 2005 (s 2)
Taxation (Government Business Enterprises) Amendment
Regulation 2006 (No 2) SL2006-36
notified LR 29 June 2006
s 1, s 2 commenced 29 June 2006 (LA s 75
(1))
remainder commenced 1 July 2006 (s 2)
Territory-owned Corporations Amendment Act 2006
A2006-59 s 5 (as am by A2007-42 s 4)
notified LR 20 December 2006
s 1, s 2 commenced 20 December 2006 (LA s 75
(1))
s 5 commenced 12 December 2010 (s 2 (2) (b) (as am by
A2007-42 s 4) and see SL2008-49 s 3 (as am by SL2009-53 s
4))
Taxation (Government Business Enterprises) Amendment
Regulation 2007 (No 1) SL2007-9
notified LR 3 May 2007
s 1, s 2 commenced 3 May 2007 (LA s 75
(1))
remainder commenced 4 May 2007 (s 2)
Territory-owned Corporations Amendment Act 2007
A2007-42
notified LR 12 December 2007
s 1, s 2 commenced 12 December 2007 (LA s 75
(1))
remainder commenced 13 December 2007 (s
2)
Note     This Act only amends the
Territory-owned Corporations Amendment Act 2006 A2006-59.
ACT Teacher Quality Institute Act 2010 A2010-55 sch 2
pt 2.2
notified LR 20 December 2010
s 1, s 2 commenced 20 December 2010 (LA s 75
(1))
sch 2 pt 2.2 commenced 1 January 2011 (s 2 and
CN2010-18)
Administrative (One ACT Public Service Miscellaneous
Amendments) Act 2011 A2011-22 sch 1 pt 1.147
notified LR 30 June 2011
s 1, s 2 commenced 30 June 2011 (LA s 75
(1))
sch 1 pt 1.147 commenced 1 July 2011 (s 2
(1))
Taxation (Government Business Enterprises) Amendment
Regulation 2012 (No 1) SL2012-8
notified LR 8 March 2012
s 1, s 2 taken to have commenced 1 July 2011 (LA s 75
(1))
remainder taken to have commenced 1 July 2011 (s
2)
4     Amendment
history
Name of
regulations 1     am R7
LA
Commencements
2     om LA s 89 (4)
Territory entities subject to national tax
equivalent regime--Act, s 6s
3     am SL2004-1 s 4; SL2004-13 s 4; A2004-74 s 5; SL2006-36 s 4, s 5;
SL2007-9 s 4; A2006-59 s 5
Territory entities subject to taxes and
charges generally--Act, s 9s
4     am A2003-30 amdt 1.14; A2003-56 amdt 3.278; SL2004-1 s 5; SL2004-13 s 5,
s 6; A2004-74 s 6; A2005-24 s 23; A2005-45 s 14; SL2006-21 s 4; SL2006-36 s
6     sub SL2007-9 s
5     am A2006-59 s 5; A2010-55 amdt 2.2;
A2011-22 amdt 1.416; SL2012-8 s 4
Application of regulation
4s 5     exp 27 September 2003 (s 5
(2))
5     Earlier
republications
Some earlier republications were not numbered. The number in column 1
refers to the publication order.  
Since 12 September 2001 every authorised republication has been published
in electronic pdf format on the ACT legislation register.  A selection of
authorised republications have also been published in printed format. These
republications are marked with an asterisk (*) in column 1.  Electronic and
printed versions of an authorised republication are identical. 

      
      
      
      

Republication No and date

Effective

Last amendment made by

Republication for

R116 Apr
2003

1 July
2002-30 June 2003

not amended

new regulation

R21 July
2003

1 July
2003-26 Sept 2003

A2003-30

amendments by A2003-30

R327
Sept 2003

27 Sept
2003-18 Dec 2003

A2003-30

commenced expiry

R419 Dec
2003

19 Dec
2003-6 Jan 2004

A2003-56

amendments by A2003-56

R57 Jan
2004

7 Jan
2004-4 May 2004

SL2004-1

amendments by SL2004-1

R65 May
2004

5 May
2004-2 Nov 2004

SL2004-13

amendments by SL2004-13

R73 Nov
2004

3 Nov
2004-13 Jan 2005

SL2004-13

editorial amendments under Legislation
Act

R814 Jan
2005

14 Jan
2005-11 May 2005

A2004-74

amendments by A2004-74

R912 May
2005

12 May
2005-30 Oct 2005

A2005-24

amendments by A2005-24

R1031
Oct 2005

31 Oct
2005-31 Oct 2005

A2005-45

amendments by A2005-45

R1129
May 2006

1 Nov
2005-30 June 2006

SL2006-21

retrospective amendments by
SL2006-21

R121
July 2006

1 July
2006-3 May 2007

SL2006-36

amendments by SL2006-36

R134 May
2007

4 May
2007-12 Dec 2007

SL2007-9

amendments by SL2007-9

R1413
Dec 2007

13 Dec
2007-18 June 2008

A2007-42

updated endnotes as amended by
A2007-42

R1519
June 2008

19 June
2008-10 Dec 2008

A2007-42

commencement date
ofA2006-59 prescribed by
SL2008-24

R1611
Dec 2008

11 Dec
2008-10 Dec 2009

A2007-42

commencement date
ofA2006-59 prescribed by
SL2008-24

R1711
Dec 2009

11 Dec
2009-11 Dec 2010

A2007-42

commencement date of A2006-59 prescribed by
SL2008-49 as amended by SL2009-53

R1812
Dec 2010

12 Dec
2010-31 Dec 2010

A2007-42

amendments by A2006-59 as amended by
A2007-42

R19*1
Jan 2011

1 Jan
2011-30 June 2011

A2010-55

amendments by A2010-55

(c)  Australian Capital Territory
2012

TAXATION (GOVERNMENT BUSINESS ENTERPRISES) REGULATION 2003
- NOTES
Australian Capital
Territory

    
SL2003-10

Republication No 20
(RI)
Effective: 1 July 2011 Republication date: 1 July 2011Reissued: 8 March 2012 for retrospective
amendmentsby SL2012-8 Last amendment made by
A2011-22Unauthorised version prepared by ACT Parliamentary Counsel's OfficeAbout this
republication
The republished law
This is a republication of the Taxation (Government Business Enterprises) Regulation 2003 , made under the Taxation (Government Business Enterprises) Act 2003  (including any amendment made under the Legislation Act
2001, part 11.3 (Editorial changes)) as in force on 1 July 2011
.  It also includes any commencement, amendment, repeal or expiry
affecting this republished law to 1 July 2011 .  
The legislation history and amendment history of the republished law are
set out in endnotes 3 and 4. 
Kinds of republications
The Parliamentary Counsel's Office prepares 2 kinds of republications
of ACT laws (see the ACT legislation register at
www.legislation.act.gov.au):
               o     authorised republications to which the Legislation Act 2001
applies
               o     unauthorised republications.
The status of this republication appears on the bottom of each
page.
Editorial changes
The Legislation Act 2001, part 11.3 authorises the Parliamentary
Counsel to make editorial amendments and other changes of a formal nature when
preparing a law for republication.  Editorial changes do not change the effect
of the law, but have effect as if they had been made by an Act commencing on the
republication date (see Legislation Act 2001, s 115 and s 117).  The
changes are made if the Parliamentary Counsel considers they are desirable to
bring the law into line, or more closely into line, with current legislative
drafting practice.  
This republication does not include amendments made under part 11.3 (see
endnote 1).
Uncommenced provisions and
amendments
If a provision of the republished law has not commenced, the symbol
 U  appears immediately before the
provision heading.  Any uncommenced amendments that affect this republished law
are accessible on the ACT legislation register (www.legislation.act.gov.au). For
more information, see the home page for this law on the register.
Modifications
If a provision of the republished law is affected by a current
modification, the symbol  M  appears
immediately before the provision heading.  The text of the modifying provision
appears in the endnotes.  For the legal status of modifications, see the
Legislation Act 2001, section 95.
Penalties
At the republication date, the value of a penalty unit for an offence
against this law is $110 for an individual and $550 for a corporation (see
Legislation Act 2001, s 133).
Australian Capital
Territory

Taxation (Government Business Enterprises) Regulation 2003 
    
    
Endnotes4

Australian Capital
Territory

Taxation (Government Business Enterprises) Regulation 2003