Australian Capital Territory Numbered Acts

RATES AND LAND TAX (AMENDMENT) ACT (NO 12 OF 1995)

TABLE OF PROVISIONS

           Long Title

   1.      This Act may be cited as the Rates and Land Tax (Amendment) Act 1995.  
   2.      This Act commences on the day on which it is notified in the Gazette.  
   3.      In this Act, “Principal Act” means the Rates and Land Tax Act 1926.1  
   4.      Section 4 of the Principal Act is amended by omitting from subsection (1) the definition of “instalment day” and substituting the following definition:“ ‘instalment day', in relation to the payment of rates, means an instalment day specified in the assessment notice given under section 14 in respect of the rates;”.  
   5.      After section 11 of the Principal Act the following section is inserted:  
   6.      Section 13 of the Principal Act is amended—  
   7.      Section 14 of the Principal Act is amended—  
   8.      Section 15 of the Principal Act is amended—  
   9.      Section 16 of the Principal Act is repealed.  
   10.     Section 22AAB of the Principal Act is repealed and the following section substituted:  
   11.     Section 22A of the Principal Act is amended by omitting from subsection (1) “year” and substituting “quarter”.  
   12.     Section 22B of the Principal Act is amended—  
   13.     Section 22BA of the Principal Act is amended—  
   14.     Section 22C of the Principal Act is amended by omitting from subsection (1) “year” and substituting “quarter”.  
   15.     Section 22DA of the Principal Act is repealed and the following section substituted:  
   16.     Section 22E of the Principal Act is amended—  
   17.     Section 22EA of the Principal Act is amended by omitting from paragraph (4) (b) “the annual land tax declared for the year or years” and substituting “the quarterly land tax declared for the quarter or quarters”.  
   18.     Section 22GE of the Principal Act is amended by omitting from paragraph (1) (ba) “subsection 22DA (2)” and substituting “paragraph 22DA (1) (b)”.  
   19.     Section 24A of the Principal Act is amended by inserting in subsection (2) “or quarter, respectively,” after “year”.  
   20.     The Principal Act as amended by this Act applies in relation to the year commencing on 1 July 1995 and each subsequent year.