Australian Capital Territory Repealed Acts

This legislation has been repealed.

RATES AND LAND TAX ACT 1926

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

   1.      Name of Act  
   4.      Dictionary  
   4A.     Notes  

   PART 2--UNIMPROVED VALUE

   5.      Unimproved value  
   5A.     Unimproved value of land developed by private sector  
   6.      Rateable lands  
   7.      Initial valuation  
   8.      Automatic revaluations  
   9.      Determinations for 1995 and 1996  
   10.     Revaluation following error or changed circumstances  
   11.     Application of determination or redetermination to rates  
   11A.    Unimproved values—1995 and 1996  
   12.     Recording and notification of unimproved value  

   PART 3--RATES

           Division 3.1--Imposition and payment

   12A.    Part subject to pt 4A  
   13.     Imposition  
   14.     Assessment of rates  
   15.     Payment of rates  
   15A.    Land not previously valued  

           Division 3.2--Enforcement

   17.     Notice of rates in arrears  
   18.     Unoccupied land—letting for nonpayment of rates  
   19.     Sale of land for nonpayment of rates  
   20.     Owner of land entitled to surplus on giving up title  
   21.     Properties in a declaration may be included in single application  
   21A.    Charge of rates and land tax on rateable land  
   22.     Recovery of rates  
   22AAA.  Payment by ratepayer's debtor  
   22AA.   Remission of penalty  

   PART 4--LAND TAX

           Division 4.1--Imposition and payment

   22AAB.  Interpretation for pt 4  
   22AAC.  Part subject to pt 4A  
   22A.    Imposition of land tax  
   22B.    Exempt land  
   22BA.   Application for exemption—compassionate cases  
   22BB.   Commissioner must be told if land leased for residential purposes is  
   22BC.   Power to obtain further information  
   22BD.   Selfincrimination  
   22C.    Assessment  
   22D.    Special provision for period to 30 June 1987  
   22DA.   Multiple dwellings  
   22DB.   Land partly owned by a company or trustee  
   22E.    Payment of land tax  
   22EA.   Land not previously valued  
   22EB.   Penalty tax  
   22EC.   Refund or remission of penalty tax  

           Division 4.1A--Power to enter business premises

   22ED.   Definitions for div 4.1A  
   22EE.   Authorised officers  
   22EF.   Identity cards  
   22EG.   Power of entry  
   22EGA.  Restriction on power of entry to partly residential premises  
   22EH.   Protection if authorised officer acts reasonably and in good faith  

           Division 4.2--Enforcement

   22F.    Notice of land tax arrears  
   22G.    Remedies for nonpayment of land tax  

           Division 4.3--Offences

   22GA.   Definitions for div 4.3  
   22GB.   Failure to provide information  
   22GD.   Avoiding land tax  
   22GDA.  Failing to comply with requirement of authorised officer  
   22GDB.  Offences in relation to identity cards  

           Division 4.4--Objections and review

   22GE.   Objections  
   22GF.   Review of decisions  
   22GH.   Notification of decision  
   22GI.   Effect of pending objection or review  

   PART 4A--CERTAIN PARCELS OF LAND INTENDED TO BE SUBDIVIDED UNDER UNIT TITLES ACT

   22GJ.   Definitions for pt 4A  
   22GK.   Application by owner of eligible parcel of land  
   22GL.   Determination of percentages of non-residential and residential components of intended  
   22GM.   Imposition and assessment of rates—certain qualifying parcels of  
   22GN.   Imposition and assessment of land tax  
   22GO.   When pt 4A begins, and ceases, to apply to parcel of land  
   22GP.   Transfer of lease  
   22GQ.   Reassessment—completion of development  
   22GR.   Reassessment—noncompletion of development  
   22GS.   Assessment under pt 4A in relation to period replaces previous assessment in relation to  
   22GT.   Refund or credit for certain excess payments  
   22GU.   Assessment of rates or of land tax  
   22GV.   Objections  
   22GW.   Review of determination or decision  

   PART 5--MISCELLANEOUS

   22H.    References to owner of land  
   22HA.   Delegation  
   23.     Notice of transfer  
   24.     Joint owners, lessees and licensee  
   24A.    Unit subdivisions  
   25.     Application of amendments of s 24A  
   26.     Service of notices  
   28.     Exemption from rates or land tax  
   28A.    Refund or remission of rates or land tax  
   28B.    Interest on refund  
   28C.    Review of decision that land rateable  
   29.     Objections to determinations  
   30.     Review of interest decision  
   31.     Review of decisions  
   32.     Notification of decisions  
   32A.    Contents of notice  
   33.     Giving effect to tribunal's decisions  
   34.     Effect of pending objection, review or appeal  
   34A.    Reduction of amounts payable  
   34B.    Certificate of rates, land tax and other charges  
   34C.    Statement of amounts payable and payments made  
   35.     Documentary evidence  
   36.     Determination of fees  
   37.     Refund of certain fees  
   38.     Approved forms  
   39.     Regulation-making power  
           DICTIONARY
           ENDNOTES