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1 May 2013
Duty of interdependent land and building contracts
The Supreme Court of the ACT on the 14 March 2013 released its decision in the case of Commissioner for ACT Revenue v Roozbeh Araghi and Luke Johnathon Dorsett ([2013] ACTSC 43.)
The Commissioner for ACT Revenue has issued instructions for this matter to be appealed. Whilst the matter is under appeal, there will be no change in the way duty is assessed on off the plan agreements.
For further information see - Off the plan agreements, assessment of duty - issued 23 April 2013 [RTF, 135Kb ], [PDF, 157Kb]
7 January 2013
Payroll tax - Amended due date for December monthly return
From 2013, the due date for the December payroll tax monthly return has been changed to the 14th day of the following month. This is to make allowance for the Christmas/New year shutdown period experienced by many businesses. This is also in harmony with the approach adopted in other jurisdictions. Further information is available at lodgment_of_returns
20 December 2012
Interest
The interest rates for 1 January 2013 to 30 June 2013 are available at Interest.
20 December 2012
Ambulance levy - rate change
From 1 January 2013, the relevant amount used to calculate the Ambulance Levy for the reference months January 2013 to December 2013 will be $2.14. Further information is available at Ambulance levy.
20 December 2012
Pensioner Duty Concession
From 1 January 2013, the Pensioner Duty Concession Scheme property value thresholds have decreased. Further information and a revised application form are available at Pensioner duty concession 1 January 2013 to 30 June 2013.
20 December 2012
Mortgage relief
From 1 January 2013, the mortgage relief property threshold remains unchanged ($450,000) as of 1 January 2013 . For more information see Mortgage relief.
20 December 2012
Home Buyer Concession Scheme
From 1 January 2013, the Home Buyer Concession property value thresholds remain unchanged as of 1 January 2013. Further information, a revised application form, calculator and revenue circular are available at Home buyer duty concession 1 January 2013 - 30 June 2013.
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