RATES AND LAND TAX  (No 31 of 2000)

- TABLE OF PROVISIONS

1. Name of Act  
2. Commencement  
3. Act amended  
4. Multiple dwellings  

RATES AND LAND TAX 
- LONG TITLE
An Act to amend the Rates and Land Tax
Act 1926

RATES AND LAND TAX 
- SECT 1
Name of Act
     This Act is the Rates and Land Tax Amendment Act 2000 (No
2).

RATES AND LAND TAX 
- SECT 2
Commencement
     This Act commences, or is taken to have commenced, on 1 July
2000.

RATES AND LAND TAX 
- SECT 3
Act amended
     This Act amends the Rates and Land Tax Act 1926.

RATES AND LAND TAX 
- SECT 4
Multiple dwellings
     Section 22DA is amended--
     (a)     by omitting paragraph (1) (b) and substituting the following
paragraph:

     "(b)     for section 22A, the average unimproved value of the parcel of
land is the amount calculated by the commissioner in accordance with the
following formula:
     where--
AUV is the average unimproved value of
the parcel of land; 
    FA is the floor area of the rented
dwelling;
 TFA is the total floor area of all dwellings on the parcel of
land."; and
     (b)     by inserting after subsection (1) the following
subsection:
"(1A)      For paragraph (1) (b), the commissioner may ask the
owner to give the commissioner information about any dwelling on the parcel of
land."; and
     (c)     by omitting subsection (2) and substituting the following
subsection:
"(2)      In this section--
"dwelling" does not include--
         (a)     a garage, carport, garden shed, verandah, pergola or patio, or any
other structure not used for habitable purposes; or
         (b)     a unit to which section 24A applies.".

1     Republished as in force on 31 January 1998.  See also Acts 1998 Nos 13
and 54; 1999 Nos 3 and 5.

[Presentation speech made in Assembly on 11 May
2000]

(c)  Australian Capital Territory
2003

RATES AND LAND TAX 
- NOTES

AUSTRALIAN CAPITAL TERRITORY

Amendment Act 2000 (No
2)
No 31 of 2000
    

[Notified in ACT Gazette S33: 6 July 2000]