Australian Capital Territory Numbered Acts

RATES AND LAND TAX - SECT 4

    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]

© Australian Capital Territory 2003