Legislation
The following pages provide information and links to those relevant to the ACT Revenue Office.
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 Repealed acts are also available on the ACT Legislation Register (external site).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 | Description |
|---|---|
An Act to create and charge various duties | |
Schedule 1 of the Act imposes the Ambulance Levy | |
An Act to provide for the financial management of the government of the Territory | |
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 | |
An Act about the rental of certain residential leases | |
An Act about land tax | |
An Act to provide for the registration of title to land | |
An Act about legislation | |
An Act to impose payroll tax | |
Division 9.6.3 imposes the Lease Variation Charge | |
An Act about rates and other purposes | |
An Act relating to residential tenancies and occupancy agreements | |
An Act to provide for the administration of certain Acts relating to the imposition and collection of taxes | |
An Act about the payment of tax, and amounts equivalent to tax, by government business enterprises, and for other purposes | |
An Act to provide for the establishment of government enterprises as Territory owned corporations | |
Part 3A of the Act imposes the energy industry levy | |
An Act to impose a tax on owners of utility network facilities, and for other purposes |
Subordinate laws
Subordinate laws are legislative instruments made by the ACT Government. Some are relevant to the ACT Revenue Office's administration of tax laws.
The following table provides information and links (listed newest to oldest) to current subordinate laws relevant to the ACT Revenue Office. All links are to current subordinate laws on the ACT Legislation Register. Repealed subordinate laws are available on the ACT Legislation Register (external site).
Legislative instrument | Date of effect | Topic | Brief description |
|---|---|---|---|
01/07/2008 | Land rent | Imposes requirements for land rent applications | |
12/03/2008 | First Home Owner Grant | Allows access to grant by shared equity applicants. Allows information sharing | |
24/12/2004 | Taxation administration | Prescribes permitted disclosures of information | |
01/07/2002 | Government Business Enterprises | Determines the Territory entities subject to taxation |