Disallowable Instruments

Legislative instruments include subordinate laws, disallowable instruments and notifiable instruments. Some of these are relevant to the ACT Revenue Office’s administration of tax laws. These instruments set things such as tax rates and eligibility criteria.

Disallowable instruments are legislative instruments that can be made by the Minister or the Commissioner for ACT Revenue, which are relevant to the ACT Revenue Office's administration of ACT tax laws.  Disallowable instruments set things such as tax rates and eligibility criteria for various taxes, concessions and exemptions.

The following table provides information and links to 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  Repealed disallowable instruments are also available on the ACT Legislation Register (external site).

Duties

Legislative instrument 
(external site)

Date of effect

Description

Revokes

DI2017-23018/09/2017

Duty (Intergenerational Rural Transfers) - Sets the guidelines governing the exemption for inter-generational rural transfers

DI1999-91
DI2017-22918/09/2017

Sets the guidelines governing corporate reconstruction duty concessions

DI2015-316
 DI2017-14601/07/2017 Taxation Administration (Amounts Payable—Interest Rates) Determination 2017 (No 1)DI2012-176
DI2015-3
DI2016-147
 DI2017-14501/07/2017Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2017 (No 1) DI2016-141
 DI2017-14401/07/2017 Taxation Administration (Amounts Payable—Rates Discount Rate) Determination 2017 (No 1) DI2016-146
 DI2017-14301/07/2017 Sets thresholds for rates deferral - Rates (Deferral) Determination 2017 (No 1) DI2016-148
 DI2017-14201/07/2017Sets amounts payable for rates - Taxation Administration (Amounts Payable—Rates) Determination 2017 (No 1) DI2016-110
 DI2017-14101/07/2017Sets amounts payable for land tax - Taxation Administration (Amounts Payable—Land Tax) Determination 2017 (No 1) DI2016-143
 DI2017-14001/07/2017Sets amounts payable for land rent - Taxation Administration (Amounts Payable—Land Rent) Determination 2017 (No 1) DI2016-140
 DI2017-13901/07/2017 Taxation Administration (Amounts Payable—Fire and Emergency Services Levy) Determination 2017 (No 1) DI2016-109
 DI2017-13801/07/2017 Taxation Administration (Special Arrangements—Lodging of Returns) Revocation 2017 (No 1) - DI2016-157 DI2016-157

DI2017-79

07/06/2017

Duty – Sets the duty rates payable for Commercial and Non-Commercial properties (excluding motor vehicles)

DI2016-139

DI2016-157

01/07/2016

Insurance Duty - Suspends the requirement for insurers to lodge monthly returns

NEW

DI2016-144

01/07/2016

Motor Vehicle Duty - Determines amounts payable relative to the Vehicle Performance Rating

DI2015-183

DI2016-139

01/07/2016

Sets duty rates (excluding motor vehicles)

DI2016-76

DI2015-170

01/07/2015

Taxation Administration - Sets the fees payable for a witness allowance

DI1999-83

DI2014-49 

29/04/2014

Duty (Commercial Lease with premium) - Determines the premium threshold amount for a commercial lease with premium

N/A

DI2013-183

01/07/2013

Duty (Shares, Units and Interests) Declares certain financial markets to be "recognised stock exchanges"

DI2008-223

DI2007-250

26/10/2007

Duty (Community Housing) - Declares certain entities to be providers of community housing

N/A

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

DI2000-124

01/03/2000

Motor Vehicle Duty - Sets the guidelines for the motor vehicle dealers authorisation scheme

N/A

Home Buyer Assistance

Legislative instrument (external site)

Date of effect

Description

Revokes

DI2017-23218/09/2017

Amounts Payable - Loose-fill Asbestos Insulation Eradication Buyback Concession Scheme - Eligible Impacted Properties

DI2016-4

DI2017-231

18/09/2017Amounts Payable - Loose-fill Asbestos Insulation Eradication Buyback Concession Scheme

DI2015-93

DI2017-227

18/09/2017

Pensioner Duty Concession Scheme – sets the eligibility criteria for the scheme

DI2017-82

DI2017-226

18/09/2017

Home Buyer Concession Scheme – sets the eligibility criteria for new homes and vacant land

DI2017-81

DI2017-228

18/09/2017

Disability Duty Concession Scheme - Sets the amounts payable and eligibility criteria for the scheme

DI2016-142

DI2016-306

01/01/2017

First Home Owner Grant - Determines the amount of the grant to be $10,000

N/A

DI2016-305

01/01/2017

Home Buyer Concession Scheme - Sets the eligibility criteria - new and substantially renovated homes and vacant land

DI2016-77

DI2016-304

01/01/2017

Pensioner Duty Concession Scheme - Sets the property and land value thresholds Sets the eligibility criteria

DI2016-74

DI2016-77

08/06/2016

Home Buyer Concession Scheme - Sets the eligibility criteria - new and substantially renovated homes and vacant land

DI2015-333

DI2016-75

08/06/2016

Over 60’s Home Bonus Scheme - Sets the property and land value thresholds Sets the eligibility criteria

DI2015-335

DI2016-74

08/06/2016

Pensioner Duty Concession Scheme - Sets the property and land value thresholds Sets the eligibility criteria

DI2015-334

DI2015-3

26/10/2007

Duty Deferral Interest - Sets the amounts of interest payable on duty deferral arrangements

DI2007-247

DI2007-248

26/10/2007

Duty Deferral - Sets the minimum amount of duty for deferral at $1000

N/A

Land Rent

Legislative instrument
(external site)

Date of effect

Description

Revokes

DI2016-140

01/07/2016

Sets various percentages and thresholds

DI2015-165

DI2015-224

01/07/2015

Determines how income is calculated for land rent prior to 1 October 2013

DI2014-318

DI2015-223

01/07/2015

Determines how income is calculated for land rent after 1 October 2013

DI2013-246

DI2012-176

01/07/2012

Sets the interest rate for unpaid land rent

DI2008-137

Levies

Legislative instrument
(external site)

Date of effect

Description

Revokes

DI2016-219

18/08/2016

Safer Families Levy – Amounts payable for the levy

DI2016-149

DI2016-218

18/08/2016

Fire and Emergency Services Rebate – Sets the amount of the rebate

DI2004-59

DI2016-109

01/07/2016

Fire and Emergency Services Levy – Sets the amount for the calculation of the Levy

DI2015-166

DI2014-314

01/07/2015

City Centre Marketing and Improvements Levy - Sets the collection areas

DI2007-136

DI2007-135

01/07/2007

City Centre Marketing and Improvements Levy - Sets the percentage rates

N/A

DI2016-307

01/01/2017

Ambulance Levy - Sets the relevant amount 'RA' at $2.56

DI2015-332

Payroll Tax

Legislative instrument (external site)

Date of effect

Description

Revokes

DI2016-145

01/07/2016

Payroll Tax: Sets the annual payroll tax threshold at $2,000,000, the monthly threshold at $166,666.66 and the payroll tax rate remains at 6.85%

DI2014-180

DI2014-245

01/07/2014

Payroll Tax: Sets the payroll tax lodgement variation threshold

N/A

Rates & Land Tax

Legislative instrument (external site)

Date of effect

Description

Revokes

DI2016-110

01/07/2016

Rates - Sets the threshold, the different fixed charges and percentage rates for residential, commercial and rural property

DI2015-162

DI2016-143

01/07/2016

Land Tax - Sets the rates

DI2015-163

DI2016-148

01/07/2016

Rates Deferment (Aged) - Sets the criteria for the scheme

DI2015-225

DI2016-147

01/07/2016

Rates and Land Tax Interest – Amounts payable

NEW

DI2016-146

01/07/2016

Rates - Sets the discount rate at 2%

DI2004-59

DI2015-167

01/07/2015

Rates - Sets the rebate cap at $700

DI2014-184

DI2016-141

01/07/2016

Rates, Land Tax and Land Rent - Sets the fee for certificate of rates and other charges at $107 and the fee for statements at $107

DI2015-164

Utilities (network facilities) Tax

Legislative instrument (external site)

Date of effect

Description

Revokes

DI2016-17

11/03/2016

Utilities (network facilities) tax - Sets the tax payable at $1042 per kilometre of route length

DI2015-46