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This is a Bill, not an Act. For current law, see the Acts databases.
BUSHFIRE RECONSTRUCTION LEVY BILL 2003
2003
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL
TERRITORY
(As presented)
(Treasurer)
Bushfire
Reconstruction Levy Bill 2003
Contents
Page
2003
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL
TERRITORY
(As presented)
(Treasurer)
Bushfire
Reconstruction Levy Bill 2003
A Bill for
An Act to impose a levy on rateable land, and for related
purposes
The Legislative Assembly for the Australian Capital Territory enacts as
follows:
This Act is the Bushfire Reconstruction Levy Act 2003.
This Act commences on 1 July 2003.
Note The naming and commencement provisions automatically commence
on the notification day (see Legislation Act, s 75 (1)).
The dictionary at the end of this Act is part of this Act.
Note 1 The dictionary at the end of this Act defines certain words
and expressions used in this Act, and includes references (signpost
definitions) to other words and expressions defined elsewhere in this
Act or in other legislation.
For example, the signpost definition
‘owner—see the Rates and Land Act, dictionary.’
means that the word ‘owner’ is defined in that dictionary and the
definition applies to this Act.
Note 2 A definition in the dictionary (including a signpost
definition) applies to the entire Act unless the
definition, or another provision of the Act, provides otherwise or the contrary
intention otherwise appears (see Legislation Act, s 155 and
s 156 (1)).
A note included in this Act is explanatory and is not part of this
Act.
Note See Legislation Act, s 127 (1), (4) and (5) for the legal
status of notes.
Part
2 Imposition and payment of
levy
(1) A bushfire reconstruction levy (the levy) is imposed for
a year on each parcel of rateable land.
(2) The levy imposed for a year on the parcel is:
AUV × determined rate.
(3) This section is subject to section 10 (Unit
subdivisions—levy).
(4) In this section:
AUV means the average unimproved value of the parcel of
land.
average unimproved value—see
Rates and Land Tax Act,
dictionary.
determined rate means the rate determined by the Minister
under the Taxation Administration Act, section 139.
(1) The levy is imposed for a year on—
(a) 1 July in the year; or
(b) if another day is determined, in writing, by the Minister for the
year—that other day.
(2) A determination is a notifiable instrument.
Note A notifiable instrument must be notified under the Legislation
Act.
(1) In each year, the commissioner for revenue must give the owner of each
parcel of land on which the levy is payable written notice of the amount of levy
payable for the parcel for the year (a levy notice).
Note For how documents may be served, see Legislation Act,
pt 19.5.
(2) The levy notice must state a date for payment (the payment
date).
(3) The payment date must not be earlier than 60 days after the day the
levy notice is given to the owner.
(1) The levy imposed on a parcel of land is payable to the Territory by
the owner of the parcel of land.
(2) The person who is for the time being the owner of a parcel of land is
liable to pay to the Territory all or any part of the amount of the levy payable
for the parcel of land that has not been paid.
(3) The levy for a year imposed on a parcel of land is payable not later
than the date stated as the payment date in the levy notice given to the owner
of the parcel for the year.
(1) For this Act, if a parcel of land is subdivided by the registration of
a units plan under the Unit Titles Act 2001, the land making up the
parcel is taken to continue to be a single parcel of land.
(2) This section is subject to section 10 (Unit
subdivisions—levy).
10 Unit
subdivisions—levy
(1) This section applies to a parcel of land subdivided by the
registration of a units plan.
(2) Subject to subsection (3)—
(a) the levy imposed on the parcel is payable by the unit owners;
and
(b) the amount payable by each unit owner is the amount worked out under
subsection (4); and
(c) no levy is payable by the owners corporation for the parcel.
(3) If the imposition day for the year when the units plan is registered
happens before the day the plan is registered, and the levy is not paid before
the day the plan is registered—
(a) subsection (2) does not apply to the parcel in relation to the year;
and
(b) the levy for the year is payable by the person who was the owner of
the parcel on the day before the day when the units plan was
registered.
(4) Section 5 (Imposition of levy) applies to impose the levy on a unit
that is part of the parcel as if—
(a) a reference to a parcel of land were a reference to the unit;
and
(b) a reference to the average unimproved value of the unit were a
reference to the value worked out in accordance with the following
formula:
(5) In subsection (4):
AUV means the average unimproved value of the parcel of
land.
TUE means the unit entitlement of all the units in the units
plan.
UE means the unit entitlement of the unit.
(6) For the application of this Act to the parcel of land—
(a) a reference to a parcel of land is a reference to the unit;
and
(b) a reference to the owner of a parcel of land is a reference to the
relevant unit owner.
(7) A term used in this section, and in the Unit Titles Act 2001,
has the same meaning as in that Act.
Note The following terms are defined in the Unit Titles Act
2001, dict:
• owners corporation
• unit
• unit owner
• units plan.
(1) Joint owners of a parcel of land are jointly and severally liable for
all or any part of an amount of the levy payable for the parcel of
land.
(2) However, as between themselves, each is liable only for the part of
the amount of the levy proportionate to the value of his or her interest in the
parcel of land.
(3) If any of them pays to the Territory more than his or her
proportionate part, he or she may recover the excess from the others.
(4) If 1 or more of them is exempt from liability for levy under this Act
because it is the Commonwealth, each of the other owners is liable for the total
of the following in relation to the parcel of land:
(a) the amount of the levy payable for the parcel that is unpaid;
and
(b) the amount of unpaid costs and expenses payable in relation to the
levy payable for the parcel; and
(c) any accumulated unpaid interest on an amount mentioned in paragraph
(a) or (b).
(5) For this section:
Commonwealth includes an authority established under a
Commonwealth law that is exempt from payment of the levy.
The Taxation Administration Act, part 10 (Objections and appeals) does not
apply to an assessment of an amount of the levy payable for a parcel of
land.
Note The Rates and Land Tax Act provides for review of decisions
that land is rateable and for objections about the unimproved value of parcels
of land.
Part
3 Exemptions, rebates, refunds and
remissions
13 Exemption
from levy—general
(1) The Minister may, in writing, exempt an owner from payment of all or
part of the amount of levy owing for a year on a stated parcel of
land.
(2) An exemption under this section is a notifiable instrument.
Note A notifiable instrument must be notified under the Legislation
Act.
14 Exemption
from levy—foreign countries
The levy is not payable for land owned by a foreign country.
15 Exemption
from levy—commissioner for housing
The levy is not payable for land owned by the commissioner for
housing.
(1) This section applies to a person in relation to a parcel of land if,
on the imposition day for a year, the person is entitled to a rebate under
Rates and Land Rent (Relief) Act 1970, part 3 (Rebate for pensioners) in
relation to the parcel.
(2) The person is entitled to a rebate of the amount of the levy that
would, apart from this section, be payable under this Act by the person for the
parcel of land for the year.
(3) If the person is a joint owner of the land, the reference in
subsection (2) to the amount of the levy that would, apart from this
section, be payable under this Act by the person is taken to be a reference to
the part of the amount of the levy proportionate to the value of his or her
interest in the land.
17 Refund
or remission of levy amounts
If the Minister is satisfied that it is just and equitable that all or part
of the amount of the levy payable or paid for a parcel of land for a year should
be remitted or refunded, the Minister may remit or refund the amount to the
owner of the land.
(1) If the commissioner for revenue is satisfied that it is just and
equitable that interest on an amount of the levy that is overpaid by a person
liable to pay the amount of levy, the commissioner may pay interest to the
person—
(a) at a rate determined, in writing, by the Minister; and
(b) worked out as from the day when the overpayment was made or a later
day the commissioner considers appropriate.
(2) A determination is a disallowable instrument.
Note A disallowable instrument must be notified, and presented to
the Legislative Assembly, under the Legislation Act.
(3) If no rate is determined for subsection (1) (a) for a day when
interest is to be worked out, the interest rate applying to the day under the
Taxation Administration Act, division 5.1 (Interest) applies to the
day.
Note The Taxation Administration Act, s 26 (Interest rate) sets out
the interest rate applying to any day for that Act, div 5.1.
19 Charge
on land for levy etc
(1) The total of the following is a charge on the interest held by the
owner of a parcel of land:
(a) the amount of the levy payable for the parcel of land that is unpaid;
(b) costs and expenses reasonably incurred by the Territory in attempting
to recover the amount; and
(c) unpaid interest on an amount mentioned in paragraph (a) or
(b).
(2) The charge has priority over any sale, conveyance, transfer, mortgage,
charge, lien and encumbrance in relation to the land.
(3) However, the charge does not apply to a genuine purchaser for value
who, at the time of purchase, had no notice of any liability under the charge
after obtaining a certificate under section 22 (Certificate of levy
etc).
(1) The owner of a parcel of land owes the following amounts to the
Territory:
(a) the amount of any overdue levy for the parcel of land;
(b) the costs and expenses reasonably incurred by the Territory in
attempting to recover the amount;
(c) interest on an amount mentioned in paragraph (a) or (b) worked out
under this section.
Note The Legislation Act, s 177 (Recovery of amounts owing under
laws) provides that an amount owing by a person to another person may be
recovered as a debt in a court of competent jurisdiction.
(2) The interest payable is worked out—
(a) for each month during which, or during a part of which, an amount
mentioned in subsection (1) remains unpaid; and
(b) on the first day of that month; and
(c) at the interest rate applying to that day; and
(d) on the total of amounts mentioned in subsection (1) that are unpaid on
a day when the interest is worked out.
(3) The Minister may, in writing, determine an interest rate for this
section.
(4) A determination is a disallowable instrument.
Note A disallowable instrument must be notified, and presented to
the Legislative Assembly, under the Legislation Act.
(5) For subsection (2) (c), the interest rate applying to a day
is—
(a) if a determination under subsection (3) provides for an interest rate
for the day—that interest rate; or
(b) in any other case—the interest rate applying under the Taxation
Administration Act, division 5.1 (Interest) to the day.
Note The Taxation Administration Act, s 26 (Interest rate) sets out
the interest rate applying to any day for that Act, div 5.1.
(6) If a court enters judgment for an amount of the levy (whether for the
amount only or for other amounts), the amount does not cease to be unpaid only
because of the entry of the judgment.
(7) If interest is payable on a judgment debt for an amount of overdue
levy, or for an amount that includes the amount of the levy, the interest
payable under subsection (1) (b) on the amount is reduced—
(a) for a judgment for the amount of the levy—by the amount of
interest payable on the judgment; or
(b) for a judgment for an amount that includes the amount of the
levy—by an amount equal to the proportion of the judgment interest
attributable to the levy.
(8) In this section:
overdue levy, for a parcel of land for a year, means an
amount of levy that has become payable, but has not been paid, by the payment
date for the year.
(9) This section has effect despite the Taxation Administration
Act.
Note This Act is a tax law for the Taxation Administration Act
which includes general provisions in relation to the administration and
enforcement.
(1) The commissioner for revenue may remit all or part of an amount of
interest payable by a person in relation to an amount of levy if the
commissioner is satisfied that it would be fair and reasonable to do
so.
(2) The commissioner must have regard to the circumstances that
contributed to the delay in payment of the levy.
22 Certificate
of levy etc
(1) A person may apply to the commissioner for revenue for a certificate
of—
(a) the amount of the levy payable under this Act for a parcel of land for
the current year; and
(b) the amount of the levy and other amounts immediately payable to the
Territory under this Act for the parcel.
Note If a form is approved under the Taxation Administration Act, s
139C (Approved forms) for an application, the form must be used.
(2) The application may be included in an application to the commissioner
under the Rates and Land Tax Act, section 34B (Certificate of rates, land tax
and other charges).
(3) The commissioner must give the applicant a
certificate—
(a) stating the amount of the levy payable under this Act for the land for
the current year; and
(b) stating—
(i) the amount of the levy and any other amounts immediately payable to
the Territory under this Act for land; or
(ii) that no amounts are immediately payable to the Territory under this
Act for the land.
Note The certificate may be included in a certificate for the land
under the Rates and Land Tax Act, s 34B (see Legislation Act s 49).
(4) The certificate is conclusive proof for a genuine buyer for value of
the matters certified.
(5) For this section, amounts of the levy and other amounts are taken to
be payable immediately even if the period required after service of a notice has
not ended.
23 Statement
of amounts payable and payments made
(1) A person may apply to the commissioner for revenue for a statement
of—
(a) the amounts that became payable to the Territory under this Act for a
parcel of land in a stated year; and
(b) the payments received by the Territory in that year for amounts that
became payable under this Act for the land.
Note If a form is approved under the Taxation Administration Act, s
139C (Approved forms) for an application, the form must be used.
(2) The application may be included in an application to the commissioner
under the Rates and Land Tax Act, section 34C (Statement of amounts payable and
payments made).
(3) The commissioner must give the applicant the statement
requested.
Note The statement may be included in a statement for the land under
the Rates and Land Tax Act, s 34C (see Legislation Act s 49).
(1) In working out an amount under this Act—
(a) a fraction of a cent that is not more than ½ a cent must be
disregarded; and
(b) a fraction of a cent that is more than ½ a cent is taken to be
1 cent.
(2) This section has effect despite the Taxation Administration
Act.
Note This Act is a tax law for the Taxation Administration Act
which includes general provisions in relation to the administration and
enforcement.
25 Regulation-making
power
The Executive may make regulations for this Act.
Note Regulations must be notified, and presented to the Legislative
Assembly, under the Legislation Act.
This Act expires—
(a) on 30 June 2005; or
(b) if, before 30 June 2005, another day is prescribed under the
regulations—on the day prescribed.
27 Taxation
Administration Act 1999New section 4
(aa)
insert
(aa) the Bushfire Reconstruction Levy Act 2003;
28 Taxation
Administration Act 1999Section
4
renumber paragraphs when Act next republished under the Legislation
Act
(see s 3)
Note 1 The Legislation Act contains definitions and other provisions
relevant to this Act.
Note 2 In particular, the Legislation Act, dict, pt 1, defines the
following terms:
• ACT
• commissioner for housing
• commissioner for revenue
• Commonwealth
• under.
imposition day, for a year, means the day the levy is imposed
for the year under section 6.
levy—see section 5.
levy notice—see section 7.
owner—see Rates and Land Tax Act, dictionary.
parcel—see Rates and Land Tax Act,
dictionary.
payment date—see section 7 (Notice of levy).
rateable means rateable under the Rates and Land Tax
Act.
Rates and Land Tax Act means the Rates and Land Tax Act
1926.
Taxation Administration Act means the Taxation
Administration Act 1999.
year means a financial year.
Endnote
Republications of amended laws
For the latest republication of amended laws, see
www.legislation.act.gov.au.
© Australian Capital Territory
2003
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