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 Repealed disallowable instruments are also available on the ACT Legislation Register (external site).
Betting Operations Tax
| Legislative instrument (external site) | Date of effect | Description | Revokes |
|---|---|---|---|
| DI2023-169 | 01/07/2023 | The determined rates for the Betting Operations Tax is set at 25% | DI2022-160 |
| DI2022-160 | 01/07/2022 | The determined rates for the Betting Operations Tax is set at 20% | Refer to section 10(3)(a) of the Betting Operations Tax Act 2018 |
| DI2019-5 | 25/01/2019 | Sets the threshold amount Betting Operations Tax beginning on 1 January 2019. | - |
Duties
| Legislative instrument (external site) | Date of effect | Description | Revokes |
|---|---|---|---|
| DI2025-145 | 01/07/2025 – 30/06/2026 | Taxation Administration (Amounts Payable—Duty) Determination 2025 | DI2024-174 |
| DI2025-152 | 01/07/2025 – 30/06/2026 | Taxation Administration (Amounts Payable—Motor Vehicle Duty) Determination 2025 | - |
| DI2024-136 | 01/07/2024 - 30/06/2025 | Taxation Administration (Amounts Payable—Motor Vehicle Duty) Determination 2024 | - |
| DI2024-174 | 01/07/2024 | Taxation Administration (Amounts Payable—Duty) Determination 2024 | DI2023-286 |
| DI2023-286 | 27/11/2023 | Taxation Administration (Amounts Payable—Duty) Determination 2023 (No 2) | DI2023-162 |
| DI2023-162 | 01/07/2023 to 26/11/2023 | Taxation Administration (Amounts Payable—Duty) Determination 2023 | DI2022-155 |
| DI2023-33 | 01/07/2023 to 30/06/2024 | Taxation Administration (Amounts Payable—Motor Vehicle Duty) Determination 2023 | DI2022-179 |
| DI2022-179 | 01/08/2022 to 30/06/2023 | Taxation Administration (Amounts Payable – Motor Vehicle Duty) Determination 2022 | DI2016-144 |
| DI2022-155 | 01/07/2022 to 30/06/2023 | Taxation Administration (Amounts payable - Duty) Determination 2022 | DI2021-171 |
| DI2021-173 | 01/07/2021 to 31/03/2022 | Taxation Administration (Off the Plan Unit Duty Concession Scheme) Determination 2021 | - |
| DI2021-171 | 01/07/2021 to 30/06/2022 | Taxation Administration (Amounts payable - Duty) Determination 2021 | DI2019-141 |
| DI2019-141 | 01/07/2019 to 30/06/2021 | Taxation Administration (Amounts payable - Duty) Determination 2019 (No 2) | DI2018-116 |
| DI2018-116 | 06/06/2018 to 30/06/2019 | Taxation Administration (Amounts payable - Duty) Determination 2018 (No 1) | DI2017-79 |
| DI2017-230 | 18/09/2017 | Duty (Intergenerational Rural Transfers) - Sets the guidelines governing the exemption for inter-generational rural transfers | DI1999-91 |
| DI2017-229 | 18/09/2017 | Sets the guidelines governing corporate reconstruction duty concessions | DI2015-316 |
| DI2017-146 | 01/07/2017 | Taxation Administration (Amounts Payable—Interest Rates) Determination 2017 (No 1) | DI2012-176 DI2015-3 DI2016-147 |
| DI2017-145 | 01/07/2017 to 30/06/2018 | Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2017 (No 1) | DI2016-141 |
| DI2017-144 | 01/07/2017 to 30/06/2018 | Taxation Administration (Amounts Payable—Rates Discount Rate) Determination 2017 (No 1) | DI2016-146 |
| DI2017-143 | 01/07/2017 to 30/06/2018 | Sets thresholds for rates deferral - Rates (Deferral) Determination 2017 (No 1) | DI2016-148 |
| DI2017-142 | 01/07/2017 to 30/06/2018 | Sets amounts payable for rates - Taxation Administration (Amounts Payable—Rates) Determination 2017 (No 1) | DI2016-110 |
| DI2017-141 | 01/07/2017 to 30/06/2018 | Sets amounts payable for land tax - Taxation Administration (Amounts Payable—Land Tax) Determination 2017 (No 1) | DI2016-143 |
| DI2017-140 | 01/07/2017 to 30/06/2018 | Sets amounts payable for land rent - Taxation Administration (Amounts Payable—Land Rent) Determination 2017 (No 1) | DI2016-140 |
| DI2017-139 | 01/07/2017 to 30/06/2018 | Taxation Administration (Amounts Payable—Fire and Emergency Services Levy) Determination 2017 (No 1) | DI2016-109 |
| DI2017-138 | 30/06/2017 to 01/07/2017 | Taxation Administration (Special Arrangements—Lodging of Returns) Revocation 2017 (No 1) - DI2016-157 | DI2016-157 |
| DI2017-79 | 07/06/2017 to 05/06/2018 | Duty – Sets the duty rates payable for Commercial and Non-Commercial properties (excluding motor vehicles) | DI2016-139 |
| DI2016-157 | 01/07/2016 to 30/06/2017 | Insurance Duty - Suspends the requirement for insurers to lodge monthly returns | - |
| DI2016-144 | 01/07/2016 to 30/06/2022 | Motor Vehicle Duty - Determines amounts payable relative to the Vehicle Performance Rating | DI2015-183 |
| DI2016-139 | 01/07/2016 to 06/06/2017 | 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 | - |
| 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 | - |
| DI2002-118 | 01/07/2002 to 30/06/2017 | Insurance Duty - Sets the guidelines governing exemptions from insurance duty | - |
| 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) | - |
| DI2000-124 | 01/03/2000 to 28/02/2018 | Motor Vehicle Duty - Sets the guidelines for the motor vehicle dealers authorisation scheme | - |
Home Buyer Assistance
| Legislative instrument (external site) | Date of effect | Description | Revokes |
|---|---|---|---|
| DI2025-147 | 01/07/2025 | Taxation Administration (Amounts Payable—Disability Duty Concession Scheme) Determination 2025 | DI2024-176 |
| DI2025-146 | 01/07/2025 – 30/06/2026 | Taxation Administration (Amounts Payable—Home Buyer Concession Scheme) Determination 2025 (No 2) | DI2025-68 |
| DI2025-149 | 01/07/2025 – 30/06/2026 | Taxation Administration (Off the Plan Unit Duty Exemption Scheme) Determination 2025 | DI2024-178 |
| DI2025-148 | 01/07/2025 | Taxation Administration (Amounts Payable—Pensioner Duty Concession Scheme) Determination 2025 | DI2024-177 |
| DI2025-150 | 01/07/2025 – 30/06/2026 | Taxation Administration (RZ1 Unit Duty Exemption Scheme) Determination 2025 | DI2024-179 |
| DI2025-68 | 27/05/2025 – 30/06/2025 | Taxation Administration (Amounts Payable—Home Buyer Concession Scheme) Determination 2025 | DI2024-175 |
| DI2024-179 | 01/07/2024 - 30/06/2025 | Taxation Administration (RZ1 Unit Duty Exemption Scheme) Determination 2024 | DI2023-279 |
| DI2024-176 | 01/07/2024 | Taxation Administration (Amounts Payable—Disability Duty Concession Scheme) Determination 2024 | DI2023-285 |
| DI2024-180 | 01/07/2024 | Duties (Pensioner Duty Deferral Scheme) Determination 2024 | DI2023-281 |
| DI2024-177 | 01/07/2024 | Taxation Administration (Amounts Payable—Pensioner Duty Concession Scheme) Determination 2024 | DI2023-287 |
| DI2024-178 | 01/07/2024 - 30/06/2025 | Taxation Administration (Off the Plan Unit Duty Exemption Scheme) Determination 2024 | DI2023-275 |
| DI2024-175 | 01/07/2024 - 26/05/2025 | Taxation Administration (Amounts Payable—Home Buyer Concession Scheme) Determination 2024 | DI2023-288 |
| DI2023-275 | 27/11/2023 | Taxation Administration (Off the Plan Unit Duty Exemption Scheme) Determination 2023 (No 2) | DI2023-164 |
| DI2023-287 | 27/11/2023 | Taxation Administration (Amounts Payable—Pensioner Duty Concession Scheme) Determination 2023 (No 2) | DI2023-165 |
| DI2023-281 | 27/11/2023 | Duties (Pensioner Duty Deferral Scheme) Determination 2023 (No 2) | DI2023-167 |
| DI2023-285 | 27/11/2023 | Taxation Administration (Amounts Payable—Disability Duty Concession Scheme) Determination 2023 (No 2) | DI2023-166 |
| DI2023-284 | 27/11/2023 | Taxation Administration (Amounts Payable—Loose fill Asbestos Insulation Eradication Buyback Concession Scheme —Eligible Impacted Properties) Determination 2023 | DI2017-305 |
| DI2023-283 | 27/11/2023 | Taxation Administration (Amounts Payable—Loose fill Asbestos Insulation Eradication Buyback Concession Scheme) Determination 2023 | DI2017-289 |
| DI2023-288 | 27/11/2023 | Taxation Administration (Amounts Payable—Home Buyer Concession Scheme) Determination 2023 (No 2) | DI2023-163 |
| DI2023-279 | 27/11/2023 | Taxation Administration (RZ1 Unit Duty Exemption Scheme) Determination 2023 | DI2023-163 |
| DI2023-167 | 01/07/2023 to 26/11/2023 | Duties (Pensioner Duty Deferral Scheme) Determination 2023 | DI2021-175 |
| DI2023-166 | 01/07/2023 to 26/11/2023 | Taxation Administration (Amounts Payable—Disability Duty Concession Scheme) Determination 2023 | DI2022-159 |
| DI2023-165 | 01/07/2023 to 26/11/2023 | Taxation Administration (Amounts Payable—Pensioner Duty Concession Scheme) Determination 2023 | DI2022-158 |
| DI2023-164 | 01/07/2023 to 26/11/2023 | Taxation Administration (Off the Plan Unit Duty Exemption Scheme) Determination 2023 | DI2022-31 |
| DI2023-163 | 01/07/2023 to 26/11/2023 | Taxation Administration (Amounts Payable—Home Buyer Concession Scheme) Determination 2023 | DI2022-157 |
| DI2022-156 | 01/07/2022 | Duties (Deferred payment of duty - Eligible property) Determination 2022 | - |
| DI2022-157 | 01/07/2022 to 30/06/2023 | Taxation Administration (Amounts payable - Home Buyer Concession Scheme) Determination 2022 | DI2021-172 |
| DI2022-158 | 01/07/2022 to 30/06/2023 | Taxation Administration (Amounts Payable - Pensioner Duty Concession Scheme) Determination 2022 | DI2021-174 |
| DI2022-159 | 01/07/2022 to 30/06/2023 | Disability Duty Concession Scheme - Sets the amounts payable and eligibility criteria for the scheme | DI2017-228 |
| DI2022-31 | 01/04/2022 to 30/06/2023 | Taxation Administration (Off the Plan Unit Duty Exemption Scheme) Determination 2022 | - |
| DI2021-175 | 01/07/2021 to 30/06/2023 | Duties (Pensioner Duty Deferral Scheme) Determination 2021 | - |
| DI2021-174 | 01/07/2021 to 30/06/2022 | Taxation Administration (Amounts Payable - Pensioner Duty Concession Scheme) Determination 2021 | - |
| DI2021-173 | 01/07/2021 to 31/03/2022 | Taxation Administration (Off the Plan Unit Duty Concession Scheme) Determination 2021 | - |
| DI2021-172 | 01/07/2021 to 30/06/2022 | Taxation Administration (Amounts payable - Home Buyer Concession Scheme) Determination 2021 | DI2019-271 |
| DI2020-205 | 4/06/2020 to 30/06/2021 | Taxation Administration (Owner Occupier Duty) COVID-19 Exemption Scheme Determination 2020 | - |
| DI2020-179 | 01/07/2020 to 30/06/2021 | Duties (Pensioner Duty Deferral Scheme) Determination 2020 | - |
| DI2020-178 | 01/07/2020 to 30/6/2021 | Taxation Administration (Amounts Payable - Pensioner Duty Concession Scheme) Determination 2020 | - |
| DI2019-271 | 16/12/2019 to 30/06/2021 | Taxation Administration (Amounts payable - Home buyer concession scheme) Determination 2019 (No 3) | DI2019-137 |
| DI2019-270 | 16/12/2019 to 30/6/2020 | Duties (Pensioner Concession Duty Deferral Scheme) Determination 2019 | DI2019-139 |
| DI2019-138 | 01/07/2019 | First Home Owner Grant (Amount) Determination 2019 (No 1) – grant amount nil. | DI2016-306 |
| DI2019-137 | 01/07/2019 to 15/12/2019 | Taxation Administration (Amounts payable - Home Buyer Concession Scheme) Determination 2019 (No 1) | DI2019-70 |
| DI2019-139 | 01/07/2019 to 15/12/2019 | Taxation Administration (Pensioner Duty Concession Scheme Deferrals) Approval 2019 (No 1) | New |
| DI2019-101 | 01/07/2019 to 30/06/2020 | Taxation Administration (Amounts payable - Pensioner Duty Concession Scheme) Determination 2019 (No 1) | DI2018-118 |
| DI2019-70 | 05/06/2019 to 30/06/2019 | Taxation Administration (Amounts payable - Home Buyer Concession Scheme) Determination 2019 (No 1) | DI2018-117 |
| DI2018-118 | 06/06/2018 | Taxation Administration (Amounts payable - Pensioner Duty Concession Scheme) Determination 2018 (No 1) | DI2017-227 |
| DI2018-117 | 06/06/2018 to 04/06/2019 | Taxation Administration (Amounts payable - Home Buyer Concession Scheme) Determination 2018 (No 1) | DI2017-226 |
| DI2017-305 | 16/12/2017 to 26/11/2023 | Taxation Administration (Amounts Payable - Loose-fill Asbestos Insulation Eradication Buyback Concession Scheme - Eligible Impacted Properties) | DI2017-232 |
| DI2017-289 | 16/12/2017 to 26/11/2023 | Taxation Administration (Amounts Payable - Loose-fill Asbestos Insulation Eradication Buyback Concession Scheme) | DI2017-231 |
| DI2017-232 | 18/09/2017 to 15/12/2017 | Amounts Payable - Loose-fill Asbestos Insulation Eradication Buyback Concession Scheme - Eligible Impacted Properties | DI2016-4 |
| DI2017-231 | 18/09/2017 to 15/12/2017 | Amounts Payable - Loose-fill Asbestos Insulation Eradication Buyback Concession Scheme | DI2015-93 |
| DI2017-227 | 18/09/2017 to 5/06/2018 | Pensioner Duty Concession Scheme – sets the eligibility criteria for the scheme | DI2017-82 |
| DI2017-226 | 18/09/2017 to 05/06/2018 | Home Buyer Concession Scheme – sets the eligibility criteria for new homes and vacant land | DI2017-81 |
| DI2017-228 | 18/09/2017 to 30/06/2022 | Disability Duty Concession Scheme - Sets the amounts payable and eligibility criteria for the scheme | DI2016-142 |
| DI2016-306 | 01/01/2017 to 30/06/2019 | First Home Owner Grant - Determines the amount of the grant to be $7,000 | - |
| DI2016-305 | 01/01/2017 to 06/06/2017 | Home Buyer Concession Scheme - Sets the eligibility criteria - new and substantially renovated homes and vacant land | DI2016-77 |
| DI2016-304 | 01/01/2017 to 06/06/2017 | Pensioner Duty Concession Scheme - Sets the property and land value thresholds Sets the eligibility criteria | DI2016-74 |
| DI2016-77 | 08/06/2016 to 31/12/2016 | Home Buyer Concession Scheme - Sets the eligibility criteria - new and substantially renovated homes and vacant land | DI2015-333 |
| DI2016-75 | 08/06/2016 to 31/12/2016 | Over 60’s Home Bonus Scheme - Sets the property and land value thresholds Sets the eligibility criteria | DI2015-335 |
| DI2016-74 | 08/06/2016 to 31/12/2016 | Pensioner Duty Concession Scheme - Sets the property and land value thresholds Sets the eligibility criteria | DI2015-334 |
| DI2015-3 | 26/10/2007 to 30/06/2017 | Duty Deferral Interest - Sets the amounts of interest payable on duty deferral arrangements | DI2007-247 |
| DI2007-248 | 26/10/2007 to 10/12/2019 | Duty Deferral - Sets the minimum amount of duty for deferral at $1000 | - |
Land Rent
| Legislative instrument (external site) | Date of effect | Description | Revokes |
|---|---|---|---|
| DI2025-151 | 01/07/2025 | Taxation Administration (Amounts Payable—Land Rent) Determination 2025 | DI2024-182 |
| DI2024-182 | 01/07/2024 | Taxation Administration (Amounts Payable—Land Rent) Determination 2024 | DI2023-170 |
| DI2023-170 | 01/07/2023 | Taxation Administration (Amounts Payable—Land Rent) Determination 2023 | DI2022-154 |
| DI2022-154 | 01/07/2022 | Taxation Administration (Amounts Payable - Land Rent) Determination 2022 | DI2021-168 |
| DI2021-168 | 01/07/2021 | Taxation Administration (Amounts Payable - Land Rent) Determination 2021 | DI2020-194 |
| DI2020-194 | 01/07/2020 | Taxation Administration (Amounts Payable - Land Rent) Determination 2020 | DI2019-143 |
| DI2019-143 | 01/07/2019 | Taxation Administration (Amounts Payable - Land Rent) Determination 2019 (No 1) | DI2018-180 |
| DI2018-180 | 01/07/2018 | Sets various percentages and thresholds | DI2017-140 |
| DI2017-140 | 01/07/2017 | Sets various percentages and thresholds | DI2016-140 |
| 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 |
Lease Variation Charge (LVC)
| Legislative instrument (external site) | Date of effect | Description | Repeals |
|---|---|---|---|
| DI2025-179 | 01/07/2025 | Planning (Lease Variation Charges) Determination 2025 (No 2) | - |
| DI2025-178 | 01/07/2025 | Planning (Lease Variation Charges) Determination 2025 | DI2024-184 |
| DI2024-184 | 01/07/2024 | Planning (Lease Variation Charges) Determination 2024 | - |
| DI2023-278 | 27/11/2023 | Planning (Lease Variation Charges) Determination 2023 | - |
| DI2023-276 | 27/11/2023 | Planning (Reduction of Lease Variation Charges) Determination 2023 | - |
| DI2023-277 | 27/11/2023 | Planning (Reduction of Lease Variation Charges for the Housing Commissioner) Determination 2023 | - |
| DI2023-280 | 27/11/2023 | Planning (Reduction of Lease Variation Charges for Environmental Remediation) Determination 2023 | - |
| DI2023-282 | 27/11/2023 | Planning (Lease Variation Charge Deferred Payment Scheme) Determination 2023 | - |
| DI2021-13 | 24/12/2020 to 30/09/2021 | Planning and Development (Remission of Lease Variation Charges - Construction Sector Recovery) Determination 2021 | - |
| DI2021-12 | 24/12/2020 | Planning and Development (Lease Variation Charge Deferred Payment Scheme) Determination 2021 | DI2020-225 |
| DI2020-225 | 25/06/2020 to 23/12/2020 | Planning and Development (Lease Variation Charge Deferred Payment Scheme) Determination 2020 | DI2019-236 |
| DI2019-236 | 29/10/2019 to 24/06/2020 | Planning and Development (Lease Variation Charge Deferred Payment Scheme) Determination 2019 (No 2) | DI2019-140 |
| DI2019-140 | 01/07/2019 to 28/10/2019 | Planning and Development (Lease Variation Charge Deferred Payment Scheme) Determination 2019 | DI2018-88 |
| DI2018-88 | 17/05/2018 to 30/06/2019 | Lease Variation Charge Deferred Payment Scheme | - |
| DI2018-89 | 17/05/2018 to 30/06/2019 | Remission of Lease Variation Charges | - |
Levies
| Legislative instrument (external site) | Date of effect | Description | Revokes |
|---|---|---|---|
| DI2024-319 | 1 January 2025 | Taxation Administration (Amounts Payable - Ambulance Levy) | DI2023-309 |
| DI2023-309 | 1 January 2024 | Taxation Administration (Amounts Payable - Ambulance Levy) | DI2022-263 |
| DI2022-263 | 1 January 2023 | Taxation Administration (Amounts Payable - Ambulance Levy) | DI2021-275 |
| DI2021-275 | 1 January 2022 | Taxation Administration (Amounts Payable - Ambulance Levy) | DI2020-307 |
| DI2021-176 | 1 July 2021 | Taxation Administration (Amounts Payable - Safer Families Levy) Determination 2021 | - |
| DI2020-307 | 1 January 2021 | Taxation Administration (Amounts Payable - Ambulance Levy) | DI2019-275 |
| NI2020-361 | 1 July 2020 to 30 June 2021 | Rates (Fire and Emergency Services Levy) Exemption 2020 | - |
| DI2019-275 | 1 January 2020 | Taxation Administration (Amounts Payable - Ambulance Levy) | DI2018-300 |
| DI2019-76 | 7 June 2019 | Special arrangements - Energy Industry Levy returns and payment | - |
| DI2018-300 | 1 January 2019 | Taxation Administration (Amounts Payable - Ambulance Levy) | DI2017-315 |
| 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 | - |
| DI2017-315 | 01/01/2017 | Ambulance Levy - Sets the relevant amount 'RA' at $2.61 | DI2016-307 |
Payroll Tax
| Legislative instrument (external site) | Date of effect | Description | Revokes |
|---|---|---|---|
| DI2025-161 | 01/07/2025 | Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2025 | DI2024-173 |
| DI2025-162 | 01/07/2025 | Taxation Administration (Payroll Tax GP Wages Exemption Scheme) Determination 2025 | - |
| DI2024-173 | 1 July 2024 to 31 July 2025 | Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2024 | DI2016-145 |
| DI2023-245 | 10 November 2023 | Taxation Administration (Special Arrangements - Lodging of Returns) Approval 2023 | DI2014-245 |
| DI2021-177 | 1 July 2021 to 30 June 2022 | Taxation Administration (Payroll Tax) COVID-19 Exemption Scheme Determination 2021 (No 2) | - |
| DI2021-11 | 21 January 2021 to 31 July 2021 | Taxation Administration (Payroll Tax) COVID-19 Exemption Scheme Determination 2021 | DI2020-276 |
| DI2021-10 | 1 December 2020 to 31 July 2021 | Taxation Administration (Payroll Tax - Businesses Not Permitted to Operate) COVID-19 Exemption Scheme Determination 2021 | - |
| DI2020-279 | 10/09/2020 to 08/12/2020 | Taxation Administration (Payroll Tax - Businesses Not Permitted to Operate) COVID-19 Exemption Scheme Determination 2020 | - |
| DI2020-276 | 10/09/2020 to 08/02/2021 | Taxation Administration (Payroll Tax) COVID-19 Exemption Scheme Determination 2020 | - |
| 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 | - |
Rates and Land Tax
| Legislative instrument (external site) | Date of effect | Description | Revokes |
|---|---|---|---|
| DI2026-59 | 01/05/2026 | Land Tax (Affordable Community Housing) Determination 2026 | DI2025-156 |
| DI2025-156 | 01/07/2025 | Land Tax (Affordable Community Housing) Determination 2025 (No 2) | DI2025-55 |
| DI2025-155 | 01/07/2025 | Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2025 | DI2024-183 |
| DI2025-153 | 01/07/2025 | Taxation Administration (Amounts Payable—Land Tax) Determination 2025 | DI2024-181 |
| DI2025-177 | 01/07/2025 | Taxation Administration (Amounts Payable—Rates) Determination 2025 | DI2024-172 |
| DI2025-55 | 01/05/2025 | Land Tax (Affordable Community Housing) Determination 2025 | DI2024-79 |
| DI2024-183 | 01/07/2024 | Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2024 | DI2023-171 |
| DI2024-181 | 01/07/2024 | Taxation Administration (Amounts Payable—Land Tax) Determination 2024 | DI2023-168 |
| DI2024-172 | 01/07/2024 | Taxation Administration (Amounts Payable—Rates) Determination 2024 | DI2023-160 |
| DI2024-79 | 01/05/2024 | Land Tax (Affordable Community Housing) Determination 2024 | DI2023-48 |
| DI2023-171 | 01/07/2023 | Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2023 | DI2022-161 |
| DI2023-168 | 01/07/2023 | Taxation Administration (Amounts Payable—Land Tax) Determination 2023 | DI2022-218 |
| DI2023-161 | 01/07/2023 | Rates (Objections Period) Determination 2023 | DI2021-178 |
| DI2023-160 | 01/07/2023 | Taxation Administration (Amounts Payable—Rates) Determination 2023 | DI2022-162 |
| DI2023-48 | 01/04/2023 - 30/04/2024 | Land Tax (Affordable Community Housing) Determination 2023 (No 2) | DI2021-18 |
| DI2022-218 | 01/10/2022 | Taxation Administration (Amounts Payable - Land Tax) Determination 2022 | DI2021-169 |
| DI2022-162 | 01/07/2022 | Taxation Administration (Amounts Payable - Rates) Determination 2022 | DI2021-167 |
| DI2022-161 | 01/07/2022 | Rates, Land Tax, Land Rent and Duties (Certificate and Statement of Fees) Determination 2022 | DI2021-170 |
| DI2021-178 | 01/07/2021 | Rates (Objections Period) Determination 2021 | - |
| DI2021-170 | 01/07/2021 | Rates, Land Tax, Land Rent and Duties (Certificate and Statement of Fees) Determination 2021 | DI2020-193 |
| DI2021-169 | 01/07/2021 | Taxation Administration (Amounts Payable - Land Tax) Determination 2021 | DI2020 - 177 |
| DI2021-167 | 01/07/2021 | Taxation Administration (Amounts Payable - Rates) Determination 2021 | DI2020-210 |
| DI2021-18 | 02/02/2021 - 31/03/2023 | Land Tax (Affordable Community Housing) Determination 2021 | DI2020-277 |
| DI2020-277 | 10/09/2020 | Land Tax (Affordable Community Housing) Determination 2020 | DI2019-228 |
| DI2020-210 | 04/07/2020 | Taxation Administration (Amounts Payable - Rates) Determination 2020 (No 2) | DI2020-176 |
| DI2020-193 | 01/07/2020 - 30/06/2021 | Rates, Land Tax, Land Rent and Duties (Certificate and Statement of Fees) Determination 2020 | DI2019-144 |
| DI2020 - 177 | 01/07/2020 | Taxation Administration (Amounts Payable - Land Tax) Determination 2020 | DI2019-145 |
| DI2020-176 | 01/07/2020 | Taxation Administration (Amounts Payable - Rates) Determination 2020 (No 1) | DI2019-272 |
| DI2019-272 | 16/12/2019 | Taxation Administration (Amounts Payable - Rates) Determination 2019 (No 2) | DI2019-142 |
| DI2019-228 | 28/03/2019 | Land Tax (Affordable Community Housing) Determination 2019 (No 2) | DI2019-32 |
| DI2019-145 | 01/07/2019 to 30 June 2020 |
Taxation Administration (Amounts Payable - Land Tax Determination 2019 (No 1) Sets the amount payable for land tax, foreign ownership surcharge | DI2018-179 |
| DI2019-144 | 01/07/2019 | Rates, Land Tax, Land Rent and Duties (Certificate and Statement of Fees) Determination 2019 (No 1) | DI2018-181 |
| DI2019-142 | 01/07/2019 to 15/12/2019 |
Taxation Administration (Amounts Payable - Rates Determination 2019 (No 1) Sets the amounts payable for Rates, FESL, CCMIL, Safer families levy, and rates deferral and rebates | DI2018-172 |
| DI2018-181 | 01/07/2018 | Rates, Land Tax, Land Rent and Duties - Sets the fee for certificate of rates and other charges at $117 | DI2017-145 |
| DI2018-172 | 01/07/2018 | Sets the amounts payable for rates | DI2007-135 DI2015-167 DI2016-218 DI2016-219 DI2017-139 DI2017-142 DI2017-143 DI2017-144 |
| DI2018-179 | 01/07/2018 | Sets the amount payable for land tax | DI2017-141 |
| DI2017-143 | 01/07/2017 to 30/06/2018 | Rates Deferment (Aged) - Sets the criteria for the scheme | DI2016-148 |
| 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 | - |
| 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 |
|---|---|---|---|
| DI2026-33 | 01/04/2026 | Utilities (network facilities) tax - sets the tax payable to $1,587 per kilometre of network route length. | DI2025-34 |
| DI2025-34 | 29/03/2025 | Utilities (network facilities) tax - sets the tax payable to $1,494 per kilometre of network route length. | DI2024-44 |
| DI2024-44 | 26/03/2024 | Utilities (network facilities) tax - sets the tax payable to $1,441 per kilometre of network route length. | DI2023-32 |
| DI2023-32 | 31/03/2023 | Utilities (network facilities) tax - sets the tax payable to $1,354 per kilometre of network route length. | DI2022-32 |
| DI2022-32 | 25/03/2022 | Utilities (network facilities) tax - sets the tax payable to $1,316 per kilometre of network route length. | DI2021-46 |
| DI2021-46 | 23/03/2021 | Utilities (network facilities) tax - sets the tax payable to $1,283 per kilometre of network route length. | DI2020-37 |
| DI2020-37 | 07/04/2020 | Utilities (network facilities) tax - sets the tax payable to $1,265 per kilometre of network route length. | DI2019-28 |
| DI2019-28 | 26/03/2019 | Utilities (network facilities) tax - sets the tax payable to $1,265 per kilometre of network route length. | DI2018-51 |
| DI2018-51 | 23/03/2018 | Utilities (network facilities) tax - sets the tax payable to $1,205 per kilometre of network route length. | DI2017-32 |
| DI2017-32 | 21/04/2017 | Utilities (network facilities) tax - sets the tax payable to $1,147 per kilometre of network route length. | DI2016-17 |
| DI2016-17 | 11/03/2016 | Utilities (network facilities) tax - sets the tax payable to $1,042 per kilometre of network route length. | DI2015-46 |