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  Repealed disallowable instruments are also available on the ACT Legislation Register (external site).

Legislative instrument (external site)

Date of effect

Description

Revokes

DI2023-16901/07/2023The determined rates for the Betting Operations Tax is set at 25%DI2022-160
DI2022-16001/07/2022The 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. -

Legislative instrument 
(external site)

Date of effect

Description

Revokes

DI2023-28627/11/2023Taxation Administration (Amounts Payable—Duty) Determination 2023 (No 2)DI2023-162
DI2023-16201/07/2023 to 26/11/2023Taxation Administration (Amounts Payable—Duty) Determination 2023DI2022-155
DI2023-3301/07/2023 to 30/06/2024Taxation Administration (Amounts Payable—Motor Vehicle Duty) Determination 2023DI2022-179
DI2022-17901/08/2022 to 30/06/2023Taxation Administration (Amounts Payable – Motor Vehicle Duty) Determination 2022

DI2016-144

DI2022-155

01/07/2022 to 30/06/2023Taxation Administration (Amounts payable - Duty) Determination 2022DI2021-171
DI2021-17301/07/2021 to 31/03/2022Taxation Administration (Off the Plan Unit Duty Concession Scheme) Determination 2021-
DI2021-17101/07/2021 to 30/06/2022Taxation Administration (Amounts payable - Duty) Determination 2021DI2019-141
DI2019-14101/07/2019 to 30/06/2021Taxation Administration (Amounts payable - Duty) Determination 2019 (No 2)DI2018-116
DI2018-11606/06/2018 to 30/06/2019Taxation Administration (Amounts payable - Duty) Determination 2018 (No 1)DI2017-79
DI2017-23018/09/2017Duty (Intergenerational Rural Transfers) - Sets the guidelines governing the exemption for inter-generational rural transfersDI1999-91
DI2017-22918/09/2017Sets the guidelines governing corporate reconstruction duty concessionsDI2015-316
 DI2017-14601/07/2017Taxation Administration (Amounts Payable—Interest Rates) Determination 2017 (No 1)DI2012-176
DI2015-3
DI2016-147
 DI2017-14501/07/2017 to 30/06/2018Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2017 (No 1) DI2016-141
 DI2017-14401/07/2017 to 30/06/2018Taxation Administration (Amounts Payable—Rates Discount Rate) Determination 2017 (No 1) DI2016-146
 DI2017-14301/07/2017 to 30/06/2018Sets thresholds for rates deferral - Rates (Deferral) Determination 2017 (No 1) DI2016-148
 DI2017-14201/07/2017 to 30/06/2018Sets amounts payable for rates - Taxation Administration (Amounts Payable—Rates) Determination 2017 (No 1) DI2016-110
 DI2017-14101/07/2017 to 30/06/2018Sets amounts payable for land tax - Taxation Administration (Amounts Payable—Land Tax) Determination 2017 (No 1) DI2016-143
 DI2017-14001/07/2017 to 30/06/2018Sets amounts payable for land rent - Taxation Administration (Amounts Payable—Land Rent) Determination 2017 (No 1) DI2016-140
 DI2017-13901/07/2017 to 30/06/2018Taxation Administration (Amounts Payable—Fire and Emergency Services Levy) Determination 2017 (No 1) DI2016-109
 DI2017-13830/06/2017 to 01/07/2017Taxation 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

-

DI2001-24715/08/2001Duty (Group Restructures) - Sets the guidelines governing the exemption for voluntary transfers under the Financial Sector (Business Transfer and Group Restructure) Act 1999 (Cth)-
DI2000-12401/03/2000 to 28/02/2018Motor Vehicle Duty - Sets the guidelines for the motor vehicle dealers authorisation scheme-

Legislative instrument (external site)

Date of effect

Description

Revokes

DI2023-27527/11/2023Taxation Administration (Off the Plan Unit Duty Exemption Scheme) Determination 2023 (No 2)DI2023-164
DI2023-28727/11/2023Taxation Administration (Amounts Payable—Pensioner Duty Concession Scheme) Determination 2023DI2023-165
DI2023-281 27/11/2023Duties (Pensioner Duty Deferral Scheme) Determination 2023 (No 2)DI2023-167
DI2023-28527/11/2023Taxation Administration (Amounts Payable—Disability Duty Concession Scheme) Determination 2023 (No 2)DI2023-166
DI2023-28427/11/2023Taxation Administration (Amounts Payable—Loose fill Asbestos Insulation Eradication Buyback Concession Scheme —Eligible Impacted Properties) Determination 2023DI2017-305
DI2023-28327/11/2023Taxation Administration (Amounts Payable—Loose fill Asbestos Insulation Eradication Buyback Concession Scheme) Determination 2023DI2017-289
DI2023-28827/11/2023Taxation Administration (Amounts Payable—Home Buyer Concession Scheme) Determination 2023 (No 2)DI2023-163
DI2023-279 27/11/2023Taxation Administration (RZ1 Unit Duty Exemption Scheme) Determination 2023DI2023-163
DI2023-16701/07/2023 to 26/11/2023Duties (Pensioner Duty Deferral Scheme) Determination 2023DI2021-175
DI2023-16601/07/2023 to 26/11/2023Taxation Administration (Amounts Payable—Disability Duty Concession Scheme) Determination 2023DI2022-159
DI2023-16501/07/2023 to 26/11/2023Taxation Administration (Amounts Payable—Pensioner Duty Concession Scheme) Determination 2023DI2022-158
DI2023-16401/07/2023 to 26/11/2023Taxation Administration (Off the Plan Unit Duty Exemption Scheme) Determination 2023DI2022-31
DI2023-16301/07/2023 to 26/11/2023Taxation Administration (Amounts Payable—Home Buyer Concession Scheme) Determination 2023

DI2022-157

DI2022-15601/07/2022Duties (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
DI2022-15801/07/2022 to 30/06/2023Taxation Administration (Amounts Payable - Pensioner Duty Concession Scheme) Determination 2022DI2021-174

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

DI2022-3101/04/2022 to 30/06/2023

Taxation Administration (Off the Plan Unit Duty Exemption Scheme) Determination 2022

-
DI2021-17501/07/2021 to 30/06/2023Duties (Pensioner Duty Deferral Scheme) Determination 2021-
DI2021-17401/07/2021 to 30/06/2022Taxation Administration (Amounts Payable - Pensioner Duty Concession Scheme) Determination 2021-
DI2021-17301/07/2021 to 31/03/2022

Taxation Administration (Off the Plan Unit Duty Concession Scheme) Determination 2021

-
DI2021-17201/07/2021 to 30/06/2022
Taxation Administration (Amounts payable - Home Buyer Concession Scheme) Determination 2021
DI2019-271
DI2020-2054/06/2020 to 30/06/2021Taxation Administration (Owner Occupier Duty) COVID-19 Exemption Scheme Determination 2020-
DI2020-17901/07/2020 to 30/06/2021Duties (Pensioner Duty Deferral Scheme) Determination 2020-
DI2020-17801/07/2020 to 30/6/2021Taxation Administration (Amounts Payable - Pensioner Duty Concession Scheme) Determination 2020-
DI2019-27116/12/2019 to 30/06/2021Taxation Administration (Amounts payable - Home buyer concession scheme) Determination 2019 (No 3)DI2019-137
DI2019-27016/12/2019 to 30/6/2020Duties (Pensioner Concession Duty Deferral Scheme) Determination 2019DI2019-139
DI2019-13801/07/2019First Home Owner Grant (Amount) Determination 2019 (No 1) – grant amount nil.DI2016-306
DI2019-13701/07/2019 to 15/12/2019
Taxation Administration (Amounts payable - Home Buyer Concession Scheme) Determination 2019 (No 1)

DI2019-70

DI2019-13901/07/2019 to 15/12/2019Taxation Administration (Pensioner Duty Concession Scheme Deferrals) Approval 2019 (No 1)New
DI2019-10101/07/2019 to 30/06/2020Taxation Administration (Amounts payable - Pensioner Duty Concession Scheme) Determination 2019 (No 1)DI2018-118
DI2019-7005/06/2019 to 30/06/2019
Taxation Administration (Amounts payable - Home Buyer Concession Scheme) Determination 2019 (No 1)
DI2018-117
DI2018-11806/06/2018Taxation Administration (Amounts payable - Pensioner Duty Concession Scheme) Determination 2018 (No 1)DI2017-227
DI2018-11706/06/2018 to 04/06/2019Taxation Administration (Amounts payable - Home Buyer Concession Scheme) Determination 2018 (No 1)DI2017-226
DI2017-30516/12/2017 to 26/11/2023Taxation Administration (Amounts Payable - Loose-fill Asbestos Insulation Eradication Buyback Concession Scheme - Eligible Impacted Properties)DI2017-232
DI2017-28916/12/2017 to 26/11/2023Taxation Administration (Amounts Payable - Loose-fill Asbestos Insulation Eradication Buyback Concession Scheme)

DI2017-231

DI2017-23218/09/2017 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 15/12/2017Amounts 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

-

Legislative instrument
(external site)

Date of effect

Description

Revokes

DI2023-17001/07/2023Taxation Administration (Amounts Payable—Land Rent) Determination 2023DI2022-154
DI2022-15401/07/2022Taxation Administration (Amounts Payable - Land Rent) Determination 2022DI2021-168
DI2021-16801/07/2021Taxation Administration (Amounts Payable - Land Rent) Determination 2021DI2020-194
DI2020-19401/07/2020Taxation Administration (Amounts Payable - Land Rent) Determination 2020DI2019-143
DI2019-14301/07/2019Taxation Administration (Amounts Payable - Land Rent) Determination 2019 (No 1)

DI2018-180

DI2018-180

01/07/2018

Sets various percentages and thresholds

DI2018-180

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

Legislative instrument
(external site)

Date of effect

Description

Repeals

DI2023-27827/11/2023Planning (Lease Variation Charges) Determination 2023-
DI2023-27627/11/2023Planning (Reduction of Lease Variation Charges) Determination 2023-
DI2023-27727/11/2023Planning (Reduction of Lease Variation Charges for the Housing Commissioner) Determination 2023-
DI2023-28027/11/2023Planning (Reduction of Lease Variation Charges for Environmental Remediation) Determination 2023-
DI2023-28227/11/2023Planning (Lease Variation Charge Deferred Payment Scheme) Determination 2023-
DI2021-1324/12/2020 to 30/09/2021Planning and Development (Remission of Lease Variation Charges - Construction Sector Recovery) Determination 2021-
DI2021-1224/12/2020Planning and Development (Lease Variation Charge Deferred Payment Scheme) Determination 2021DI2020-225
DI2020-22525/06/2020 to 23/12/2020Planning and Development (Lease Variation Charge Deferred Payment Scheme) Determination 2020DI2019-236
DI2019-23629/10/2019 to 24/06/2020Planning and Development (Lease Variation Charge Deferred Payment Scheme) Determination 2019 (No 2)DI2019-140
DI2019-14001/07/2019 to 28/10/2019Planning 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

-

Legislative instrument
(external site)

Date of effect

Description

Revokes

DI2022-2631 January 2023Taxation Administration (Amounts Payable - Ambulance Levy)DI2021-275
DI2021-2751 January 2022Taxation Administration (Amounts Payable - Ambulance Levy)DI2020-307
DI2021-1761 July 2021Taxation Administration (Amounts Payable - Safer Families Levy) Determination 2021-
DI2020-3071 January 2021Taxation Administration (Amounts Payable - Ambulance Levy)DI2019-275
NI2020-3611 July 2020 to 30 June 2021Rates (Fire and Emergency Services Levy) Exemption 2020-
DI2019-2751 January 2020 Taxation Administration (Amounts Payable - Ambulance Levy)DI2018-300
DI2019-767 June 2019Special arrangements - Energy Industry Levy returns and payment -
DI2018-3001 January 2019Taxation 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

Legislative instrument (external site)

Date of effect

Description

Revokes

DI2023-24510 November 2023Taxation Administration (Special Arrangements - Lodging of Returns) Approval 2023DI2014-245
DI2021-1771 July 2021 to 30 June 2022Taxation Administration (Payroll Tax) COVID-19 Exemption Scheme Determination 2021 (No 2)-
DI2021-1121 January 2021 to 31 July 2021Taxation Administration (Payroll Tax) COVID-19 Exemption Scheme Determination 2021DI2020-276
DI2021-101 December 2020 to 31 July 2021Taxation Administration (Payroll Tax - Businesses Not Permitted to Operate) COVID-19 Exemption Scheme Determination 2021-
DI2020-27910/09/2020 to 08/12/2020Taxation Administration (Payroll Tax - Businesses Not Permitted to Operate) COVID-19 Exemption Scheme Determination 2020-
DI2020-27610/09/2020 to 08/02/2021Taxation 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

-

Legislative instrument (external site)

Date of effect

Description

Revokes

DI2023-17101/07/2023Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2023DI2022-161
DI2023-16801/07/2023Taxation Administration (Amounts Payable—Land Tax) Determination 2023DI2022-218
DI2023-16101/07/2023Rates (Objections Period) Determination 2023DI2021-178
DI2023-16001/07/2023Taxation Administration (Amounts Payable—Rates) Determination 2023DI2022-162
DI2022-21801/10/2022Taxation Administration (Amounts Payable - Land Tax) Determination 2022DI2021-169
DI2022-16201/07/2022Taxation Administration (Amounts Payable - Rates) Determination 2022DI2021-167
DI2022-16101/07/2022Rates, Land Tax, Land Rent and Duties (Certificate and Statement of Fees) Determination 2022DI2021-170
DI2021-17801/07/2021Rates (Objections Period) Determination 2021-
DI2021-17001/07/2021Rates, Land Tax, Land Rent and Duties (Certificate and Statement of Fees) Determination 2021DI2020-193
DI2021-16901/07/2021Taxation Administration (Amounts Payable - Land Tax) Determination 2021DI2020 - 177
DI2021-16701/07/2021Taxation Administration (Amounts Payable - Rates) Determination 2021DI2020-210
DI2020-27710/09/2020Land Tax (Affordable Community Housing) Determination 2020DI2019-228
DI2020-21004/07/2020Taxation Administration (Amounts Payable - Rates) Determination 2020 (No 2)DI2020-176
DI2020-19301/07/2020 - 30/06/2021Rates, Land Tax, Land Rent and Duties (Certificate and Statement of Fees) Determination 2020DI2019-144
DI2020 - 17701/07/2020Taxation Administration (Amounts Payable - Land Tax) Determination 2020DI2019-145
DI2020-17601/07/2020Taxation Administration (Amounts Payable - Rates) Determination 2020 (No 1)DI2019-272
DI2019-27216/12/2019Taxation Administration (Amounts Payable - Rates) Determination 2019 (No 2)DI2019-142
DI2019-22828/03/2019Land Tax (Affordable Community Housing) Determination 2019 (No 2)DI2019-32
DI2019-14501/07/2019 to 30 June 2020Taxation Administration (Amounts Payable - Land Tax Determination 2019 (No 1)
Sets the amount payable for land tax, foreign ownership surcharge

DI2018-179

DI2019-14401/07/2019Rates, Land Tax, Land Rent and Duties (Certificate and Statement of Fees) Determination 2019 (No 1)

DI2018-181

DI2019-14201/07/2019 to 15/12/2019Taxation 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

Legislative instrument (external site)

Date of effect

Description

Revokes

DI2023-3231/03/2023Utilities (network facilities) tax - sets the tax payable to $1,354 per kilometre of network route length.DI2022-32
DI2022-3225/03/2022Utilities (network facilities) tax - sets the tax payable to $1,316 per kilometre of network route length.DI2021-46
DI2021-4623/03/2021Utilities (network facilities) tax - sets the tax payable to $1,283 per kilometre of network route length.DI2020-37
DI2020-3707/04/2020Utilities (network facilities) tax - sets the tax payable to $1,265 per kilometre of network route length.DI2019-28
DI2019-2826/03/2019Utilities (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
DI2016-1711/03/2016Utilities (network facilities) tax - sets the tax payable to $1,042 per kilometre of network route length.DI2015-46