RATES AND LAND TAX REGULATIONS (NO. 7 OF 1992) 

- TABLE OF PROVISIONS

1. Citation  
2.   In these Regulations, unless the contrary intention appears--"Act" means the Rates and Land Tax Act 1926.  
4.   Regulation 3 applies in relation to the financial year commencing on 1 July 1991 and each subsequent financial year.  

RATES AND LAND TAX REGULATIONS (NO. 7 OF 1992)
- REG 1
Citation

1.  These Regulations may be cited as the Rates and Land Tax Regulations.
 Interpretation

RATES AND LAND TAX REGULATIONS (NO. 7 OF 1992)
- REG 2
2.  In these Regulations, unless the contrary intention appears--"Act" means the Rates and Land Tax Act 1926.
 Exemption from land tax
3.  (1)  For the purposes of paragraph 22B (1) (f) of the Act, the
following purposes are prescribed:
         (a)     the occupancy of land leased by a religious institution or order for
the purposes of providing residential accommodation to a member of the
institution or order as his or her principal place of residence and enabling the
member to perform his or her duties as a member of the institution or
order;
         (b)     the occupancy of a unit by a shareholder of a corporation as his or
her principal place of residence, being a unit that is on land leased before 1
February 1970--
               (i)     by a body incorporated before that date; and
               (ii)     for the sole purpose of providing residential accommodation for the
shareholders of that corporation.
(2)  In subsection (1)--  "corporation" and
"unit" have the same respective meanings as in the Unit Titles
Act 1970;"leased" does not include sub-leased.
 Application

RATES AND LAND TAX REGULATIONS (NO. 7 OF 1992)
- REG 4
4.  Regulation 3 applies in relation to the financial year commencing on 1 July 1991 and each subsequent financial year.

RATES AND LAND TAX REGULATIONS (NO. 7 OF 1992)
- NOTES
NOTE

1.    Notified in the ACT Gazette on 2 June 1992.

(c)  Australian Capital Territory
2003

RATES AND LAND TAX REGULATIONS (NO. 7 OF 1992)
- NOTES

AUSTRALIAN CAPITAL TERRITORY
Regulations 1992    No.
 71

The Australian Capital Territory Executive hereby makes the following
Regulations under the Rates and Land Tax Act 1926.
Dated 27 May 1992.
ROSEMARY FOLLETTMinister
BILL WOODMinister