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  Repealed acts are also available on the ACT Legislation Register (external site).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
Financial Management Act 1996An Act to provide for the financial management of the government of the Territory
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
Land Titles Act 1925An Act to provide for the registration of title to land
Legislation Act 2001An Act about legislation
Payroll Tax Act 2011An Act to impose payroll tax
Planning and Development Act 2007Division 9.6.3 imposes the Lease Variation Charge
Rates Act 2004 An Act about rates and other purposes
Taxation Administration Act 1999An 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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