Australian Capital Territory Numbered Acts

RATES ACT 2004 (NO. 3 OF 2004)

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

   1.      Name of Act  
   2.      Commencement  
   3.      Dictionary  
   4.      Notes  
   5.      Offences against Act—application of Criminal Code etc  

   PART 2--UNIMPROVED VALUE OF RATEABLE LAND

   6.      Meaning of unimproved value  
   7.      Unimproved value of land developed under development lease  
   8.      Meaning of rateable land  
   9.      First determination of unimproved value  
   10.     Annual redeterminations  
   11.     Redetermination—error or changed circumstances  
   12.     Recording and notification of determinations  

   PART 3--IMPOSITION AND PAYMENT OF RATES

   13.     Pt 3 subject to pt 5  
   14.     Imposition of rates  
   15.     Rates for part of year  
   16.     Owner to pay rates  
   17.     When are rates payable?  
   18.     How may rates be paid?  
   19.     Payment of rates by instalments  

   PART 4--ENFORCEMENT

   20.     Non-application of provisions of Taxation Administration Act  
   21.     Interest payable on overdue rates  
   22.     Charge of rates on land  
   23.     Notice of rates in arrears  
   24.     Unoccupied land—letting for unpaid rates  
   25.     Entitlement to possession of land held by commissioner  
   26.     Sale of land for nonpayment of rates  
   27.     Application may relate to more than 1 parcel  

   PART 5--UNIT SUBDIVISIONS

           Division 5.1--Application of Act to unit subdivisions

   28.     Unit subdivisions  
   29.     Unit subdivisions—rates  

           Division 5.2--Certain proposed unit subdivisons

   30.     Definitions for div 5.2  
   31.     Application by owner of eligible parcel of land  
   32.     Determination of percentages of residential and commercial parts of development  
   33.     Variation of lease or change of intention  
   34.     Imposition of rates—qualifying parcels of land  
   35.     When div 5.2 applies to parcel of land  
   36.     End of application of div 5.2  
   37.     Notice of end of application of div 5.2  
   38.     Transfer of lease  
   39.     Reassessment—completion of development  
   40.     Reassessment—noncompletion of development  

   PART 6--EXEMPTIONS, REMISSIONS AND CERTAIN INTEREST PAYMENTS

   41.     Exemption from rates  
   42.     Remission of rates  
   43.     Remission of interest  
   44.     Interest on refund  

   PART 7--DEFERRAL AND REBATES

           Division 7.1--Interpretation for pt 7

   45.     Definitions for pt 7  

           Division 7.2--Deferral of rates

   46.     Application for deferral determination  
   47.     Determination for deferral of rates  
   48.     Effect of deferral determination  
   49.     Deferred amount not recoverable if determination in force  
   50.     Amendment of deferral determination  
   51.     Revocation of deferral determination—payment of debt and on  
   52.     Additional grounds for revocation of deferral determination  
   53.     Notice of proposed revocation on additional grounds  
   54.     Revocation of deferral determination on grounds  
   55.     Recovery of deferred amounts  
   56.     Interest payable after revocation of deferral determination  
   57.     Memorandum of discharge  
   58.     Information about deferral determination  
   59.     Notice of revocation  

           Division 7.3--Rebate of rates

   60.     Meaning of liability for rates for div 7.3  
   61.     Application for rebate  
   62.     No entitlement for past years  
   63.     Rebate of rates—uncapped  
   64.     Rebate of rates—capped  
   65.     Rebates and deferred liability  
   66.     Joint and several liability for rates  
   67.     Change in circumstances  
   68.     Adjustment of liability for rates  
   69.     Break in entitlement  

   PART 8--MISCELLANEOUS

   70.     Objections  
   71.     Objections relating to valuations—general  
   72.     Objections relating to valuations—unit owners  
   73.     Review by AAT  
   74.     Working out amounts with fractions for Act  
   75.     Notice of transfer  
   76.     Certificate of rates and other charges  
   77.     Statement of amounts payable and payments made  
   78.     Determination of fees  
   79.     Regulation-making power  

   PART 9--TRANSITIONAL

   80.     Definitions for pt 9  
   81.     Annual redetermination for 1991  
   82.     Determinations for 1995 and 1996  
   83.     Unimproved values for 1995 and 1996  
   84.     Determinations of unimproved value  
   85.     Assessments  
   86.     Rates payable under repealed Rates Act  
   87.     Land to which repealed Rates Act, pt 4A applied  
   88.     Application under repealed Rates Act, pt 4A  
   89.     Right to object if no objection lodged  
   90.     Objections lodged under repealed Rates Act  
   91.     Applications for review if no application lodged  
   92.     Application for review if application lodged  
   93.     Notice of rates in arrears  
   94.     Determination for deferral of rates  
   95.     Application for deferral determination  
   96.     Rebate of rates  
   97.     Application for determination for rebate of rates  
   98.     Statements under s 77  
   99.     Modification of pt 9's operation  
   100.    Expiry of pt 9  

   PART 10--CONSEQUENTIAL AMENDMENTS AND REPEALS

   101.    Legislation amended or repealed—sch 1  
           SCHEDULE 1
           DICTIONARY
           ENDNOTES