Acts of the Legislative Assembly

Acts of the Legislative Assembly are laws made by the ACT Legislative Assembly. Some of these acts are relevant to the ACT Revenue Office’s administration of ACT taxes.

The following table provides information and links to the acts relevant to the ACT Revenue Office. All links are to acts on the ACT Legislation Register. Repealed acts are also available on the ACT Legislation Register (external site).

Act (external site)	Brief description
Duties Act 1999	An Act to create and charge various duties
Emergencies Act 2004	Schedule 1 of the Act imposes the Ambulance Levy
First Home Owner Grant Act 2000	An Act to encourage and assist home ownership, and to offset the effect of the GST on the acquisition of a first home, by establishing a scheme for the payment of grants to first home owners
Land Rent Act 2008	An Act about the rental of certain residential leases
Land Tax Act 2004	An Act about land tax
Payroll Tax Act 2011	An Act to impose payroll tax
Rates Act 2004	An Act about rates and other purposes
Taxation Administration Act 1999	An Act to provide for the administration of certain Acts relating to the imposition and collection of taxes
Taxation (Government Business Enterprises) Act 2003	An Act about the payment of tax, and amounts equivalent to tax, by government business enterprises, and for other purposes
Territory Owned Corporations Act 1990	An Act to provide for the establishment of government enterprises as Territory owned corporations
Utilities Act 2000	Part 3A of the Act imposes the energy industry levy
Utilities (Network Facilities Tax) Act 2006	An Act to impose a tax on owners of utility network facilities, and for other purposes

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