Disallowable instruments
Disallowable instruments are legislative instruments made by Ministers. Some are relevant to the ACT Revenue Office's administration of tax laws. Disallowable instruments set things such as tax rates and eligibility criteria.
The following table provides information and links (listed newest to oldest) to current disallowable instruments relevant to the ACT Revenue Office. All links are to current disallowable instruments on the ACT Legislation Register. Repealed disallowable instruments are also available on the ACT Legislation Register (external site).
| Legislative instrument (external site) | Date of effect | Topic | Brief description | Revokes(external site) |
|---|---|---|---|---|
| DI2012-39 | 06/04/2012 | Utilities (network facilities) tax | Sets the tax payable at $771 per kilometre of route length | DI2011-47 |
| DI2011-316 | 01/01/2012 | Home buyer concession scheme | Sets the eligibility criteria | DI2011-162 |
| DI2011-315 | 01/01/2012 | Home buyer concession scheme | Sets property and vacant block value thresholds | DI2011-161 |
| DI2011-314 | 01/01/2012 | Ambulance levy | Sets the relevant amount 'RA' at $2.06 | DI2010-306 |
| DI2011-313 | 01/01/2012 | Pensioner duty concession scheme | Sets the property and land value thresholds | DI2011-137 |
| DI2011-312 | 01/01/2012 | Pensioner duty concession scheme | Sets the eligibility criteria | DI2011-136 |
| DI2011-163 | 01/07/2011 | Land Rent | Sets various percentages and thresholds | DI2010-196 |
| DI2011-133 | 01/07/2011 | Payroll tax | Sets the annual payroll tax threshold at $1,500,000, the monthly threshold at $125,000 and the payroll tax rate at 6.85% | DI2008-77 |
| DI2011-132 | 01/07/2011 | Payroll tax | Revokes the special arrangements instrument for the June return | DI2004-91 |
| DI2011-65 | 01/07/2011 | Fire and Emergency Services Levy | Sets the amounts for the calculation of the levy | DI2010-93 |
| DI2011-64 | 01/07/2011 | Rates | Sets the rebate cap at $481 | DI2010-95 |
| DI2011-63 | 01/07/2011 | Rates | Sets the threshold, the different fixed charges and percentage rates for residential, commercial and rural property | DI2010-94 |
| DI2010-133 | 01/07/2010 | Motor vehicle duty | Sets duty rates for registration of motor vehicles | DI2010-32 |
| DI2010-92 | 03/06/2010 | Duty (affordable house and land) | Affordable house and land package revocation | DI2007-249 |
| DI2008-223 | 01/09/2008 | Duty (shares, units & interests) | Declares certain financial markets to be "recognised stock exchanges" | DI2007-61 |
| DI2008-220 | 03/09/2008 | Duty | Sets duty rates (excluding motor vehicles) | DI2007-167 |
| DI2008-139 | 01/07/2008 | Land rent | Sets the fee for a certificate of land rent and other charges | N/A |
| DI2008-137 | 01/07/2008 | Land rent | Sets the interest rate for unpaid land rent | N/A |
| DI2007-250 | 26/10/2007 | Duty (community housing) | Declares certain entities to be providers of community housing | N/A |
| DI2007-248 | 26/10/2007 | Duty deferral | Sets the minimum amount of duty for deferral at $1000 | N/A |
| DI2007-247 | 26/10/2007 | Duty deferral | Determines the calculation method for the interest rate | N/A |
| DI2007-136 | 01/07/2007 | City centre marketing and improvements levy | Sets the collection areas | N/A |
| DI2007-135 | 01/07/2007 | City centre marketing and improvements levy | Sets the percentage rates | N/A |
| DI2006-272 | 01/01/2007 | Utilities (network facilities) tax | Allows the tax to be passed on to the consumers by networks | N/A |
| DI2006-136 | 01/07/2006 | Objection | Sets the fee for objections for the First Home Owner Grant | DI2002-36 |
| DI2006-104 | 01/07/2006 | Rates | Sets the fee for certificate of rates and other charges at $38 and the fee for statements at $26 | DI2004-60 |
| DI2006-103 | 01/07/2006 | Objections | Sets the objection fee at $64, except where objection is based on unimproved land value at $20 | DI2004-77 |
| DI2005-60 | 01/07/2005 | Land tax | Sets the rates | DI2004-61 |
| DI2004-59 | 01/07/2004 | Rates | Sets the discount rate | N/A |
| DI2003-178 | 01/07/2003 | Duty (corporate reconstructions) | Sets the guidelines governing corporate reconstruction duty concessions | DI2001-246 |
| DI2002-118 | 01/07/2002 | Insurance duty | Sets the guidelines governing exemptions from insurance duty | N/A |
| DI2001-247 | 15/08/2001 | Duty (group restructures) | Sets the guidelines governing the exemption for voluntary transfers under the Financial Sector (Business Transfer and Group Restructure) Act 1999 (Cth) |
N/A |
| DI2001-36 | 22/03/2001 | Payroll tax and insurance duty | Prescribes the lodgment method for payroll tax returns and insurance duty returns | N/A |
| DI2000-124 | 01/03/2000 | Motor vehicle duty | Sets the guidelines for the motor vehicle dealers authorisation scheme | N/A |
| DI1999-91 | 01/03/1999 | Duty (inter-generational rural transfers) | Sets the guidelines governing the exemption for inter-generational rural transfers | N/A |
| DI1999-83 | 05/05/1999 | Taxation administration | Sets the fees payable to witnesses required to give oral evidence | N/A |
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