Australian Capital Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2015 (NO. 49 OF 2015)

TABLE OF PROVISIONS

           Long Title

   1.      Name of Act  
   2.      Commencement  
   3.      Legislation amended  
   4.      Payment of duty—‘off the plan' purchase  
   5.      Section 16A (2) (a)  
   6.      Deceased estates  
   7.      Sections 70A and 91A  
   8.      Rate of duty  
   9.      Corporate reconstructions—concessional duty for motor vehicle registration  
   10.     New section 209C  
   11.     New section 232A  
   12.     Objections  
   13.     New section 252 (zb)  
   14.     Dictionary, definitions of scheme and tax avoidance  
   15.     Meaning of new home—div 2.3  
   16.     Meaning of eligible transaction etc  
   17.     Section 13 (7), definition of contract for the purchase of a  
   18.     Section 13 (7), new definition of contract for the purchase of a new  
   19.     Notification of decision  
   20.     Discount—application  
   21.     Discount—eligibility  
   22.     Discount—decision on application  
   23.     New section 30A  
   24.     Land exempted from land tax  
   25.     Land tax for part of quarter  
   26.     Interest and penalty tax payable on land tax if no  
   27.     Section 19A (1) (b)  
   28.     Section 19A (5) (a)  
   29.     Sections 20 to 25  
   30.     Objections  
   31.     Review of decisions by ACAT  
   32.     Meaning of relevant contract—div  
   33.     Section 32 (3)  
   34.     Sections 22 to 27  
   35.     Objections  
   36.     Review by ACAT  
   37.     Notice of assessment, reassessment or withdrawal of  
   38.     Remission of interest  
   39.     Table 34  
   40.     New division 7.3  
   41.     New section 73A  
   42.     Decisions reviewable by commissioner only  
   43.     Dictionary, new definitions  
           ENDNOTES