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 Repealed disallowable instruments are also available on the ACT Legislation Register (external site).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 |
|---|---|---|---|
| DI2019-5 | 25/01/2019 | Sets the threshold amount Betting Operations Tax beginning on 1 January 2019. | - |
Legislative instrument | Date of effect | Description | Revokes |
|---|---|---|---|
| DI2018-116 | 06/06/2018 | 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 | Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2017 (No 1) | DI2016-141 |
| DI2017-144 | 01/07/2017 | Taxation Administration (Amounts Payable—Rates Discount Rate) Determination 2017 (No 1) | DI2016-146 |
| DI2017-143 | 01/07/2017 | Sets thresholds for rates deferral - Rates (Deferral) Determination 2017 (No 1) | DI2016-148 |
| DI2017-142 | 01/07/2017 | Sets amounts payable for rates - Taxation Administration (Amounts Payable—Rates) Determination 2017 (No 1) | DI2016-110 |
| DI2017-141 | 01/07/2017 | Sets amounts payable for land tax - Taxation Administration (Amounts Payable—Land Tax) Determination 2017 (No 1) | DI2016-143 |
| DI2017-140 | 01/07/2017 | Sets amounts payable for land rent - Taxation Administration (Amounts Payable—Land Rent) Determination 2017 (No 1) | DI2016-140 |
| DI2017-139 | 01/07/2017 | Taxation Administration (Amounts Payable—Fire and Emergency Services Levy) Determination 2017 (No 1) | DI2016-109 |
| DI2017-138 | 01/07/2017 | Taxation Administration (Special Arrangements—Lodging of Returns) Revocation 2017 (No 1) - DI2016-157 | DI2016-157 |
07/06/2017 | Duty – Sets the duty rates payable for Commercial and Non-Commercial properties (excluding motor vehicles) | ||
01/07/2016 | Insurance Duty - Suspends the requirement for insurers to lodge monthly returns | - | |
01/07/2016 | Motor Vehicle Duty - Determines amounts payable relative to the Vehicle Performance Rating | ||
01/07/2016 | Sets duty rates (excluding motor vehicles) | ||
01/07/2015 | Taxation Administration - Sets the fees payable for a witness allowance | ||
29/04/2014 | Duty (Commercial Lease with premium) - Determines the premium threshold amount for a commercial lease with premium | - | |
01/07/2013 | Duty (Shares, Units and Interests) Declares certain financial markets to be "recognised stock exchanges" | ||
26/10/2007 | Duty (Community Housing) - Declares certain entities to be providers of community housing | - | |
01/07/2002 | Insurance Duty - Sets the guidelines governing exemptions from insurance duty | - | |
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) | - | |
01/03/2000 | Motor Vehicle Duty - Sets the guidelines for the motor vehicle dealers authorisation scheme | - |
Legislative instrument (external site) | Date of effect | Description | Revokes |
|---|---|---|---|
| DI2018-118 | 06/06/2018 | Taxation Administration (Amounts payable - Pensioner Duty Concession Scheme) Determination 2018 (No 1) | DI2017-227 |
| DI2018-117 | 06/06/2018 | Taxation Administration (Amounts payable - Home Buyer Concession Scheme) Determination 2018 (No 1) | DI2017-226 |
| DI2017-305 | 16/12/2017 | Taxation Administration (Amounts Payable - Loose-fill Asbestos Insulation Eradication Buyback Concession Scheme - Eligible Impacted Properties) | DI2017-232 |
| DI2017-289 | 16/12/2017 | Taxation Administration (Amounts Payable - Loose-fill Asbestos Insulation Eradication Buyback Concession Scheme) | |
| DI2017-232 | 18/09/2017 | Amounts Payable - Loose-fill Asbestos Insulation Eradication Buyback Concession Scheme - Eligible Impacted Properties | |
| 18/09/2017 | Amounts Payable - Loose-fill Asbestos Insulation Eradication Buyback Concession Scheme | ||
18/09/2017 | Pensioner Duty Concession Scheme – sets the eligibility criteria for the scheme | ||
18/09/2017 | Home Buyer Concession Scheme – sets the eligibility criteria for new homes and vacant land | ||
18/09/2017 | Disability Duty Concession Scheme - Sets the amounts payable and eligibility criteria for the scheme | ||
01/01/2017 | First Home Owner Grant - Determines the amount of the grant to be $7,000 | - | |
01/01/2017 | Home Buyer Concession Scheme - Sets the eligibility criteria - new and substantially renovated homes and vacant land | ||
01/01/2017 | Pensioner Duty Concession Scheme - Sets the property and land value thresholds Sets the eligibility criteria | ||
08/06/2016 | Home Buyer Concession Scheme - Sets the eligibility criteria - new and substantially renovated homes and vacant land | ||
08/06/2016 | Over 60’s Home Bonus Scheme - Sets the property and land value thresholds Sets the eligibility criteria | ||
08/06/2016 | Pensioner Duty Concession Scheme - Sets the property and land value thresholds Sets the eligibility criteria | ||
26/10/2007 | Duty Deferral Interest - Sets the amounts of interest payable on duty deferral arrangements | ||
26/10/2007 | Duty Deferral - Sets the minimum amount of duty for deferral at $1000 | - |
Legislative instrument | Date of effect | Description | Revokes |
|---|---|---|---|
01/07/2018 | Sets various percentages and thresholds | ||
01/07/2017 | Sets various percentages and thresholds | ||
01/07/2016 | Sets various percentages and thresholds | ||
01/07/2015 | Determines how income is calculated for land rent prior to 1 October 2013 | ||
01/07/2015 | Determines how income is calculated for land rent after 1 October 2013 | ||
01/07/2012 | Sets the interest rate for unpaid land rent |
Legislative instrument | Date of effect | Description | Revokes |
|---|---|---|---|
18/08/2016 | Safer Families Levy – Amounts payable for the levy | ||
18/08/2016 | Fire and Emergency Services Rebate – Sets the amount of the rebate | ||
01/07/2016 | Fire and Emergency Services Levy – Sets the amount for the calculation of the Levy | ||
01/07/2015 | City Centre Marketing and Improvements Levy - Sets the collection areas | ||
01/07/2007 | City Centre Marketing and Improvements Levy - Sets the percentage rates | - | |
01/01/2017 | Ambulance Levy - Sets the relevant amount 'RA' at $2.61 |
Legislative instrument (external site) | Date of effect | Description | Revokes |
|---|---|---|---|
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% | ||
01/07/2014 | Payroll Tax: Sets the payroll tax lodgement variation threshold | - |
Legislative instrument (external site) | Date of effect | Description | Revokes |
|---|---|---|---|
| 01/07/2018 | Rates, Land Tax, Land Rent and Duties - Sets the fee for certificate of rates and other charges at $117 | ||
| 01/07/2018 | Sets the amounts payable for rates | DI2007-135 | |
| 01/07/2018 | Sets the amount payable for land tax | ||
| DI2017-143 | 01/07/2017 to 30/06/2018 | Rates Deferment (Aged) - Sets the criteria for the scheme | DI2016-148 |
01/07/2016 | Rates - Sets the threshold, the different fixed charges and percentage rates for residential, commercial and rural property | ||
01/07/2016 | Land Tax - Sets the rates | ||
01/07/2016 | Rates Deferment (Aged) - Sets the criteria for the scheme | ||
01/07/2016 | Rates and Land Tax Interest – Amounts payable | - | |
01/07/2016 | Rates - Sets the discount rate at 2% | ||
01/07/2015 | Rates - Sets the rebate cap at $700 | ||
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 |
Legislative instrument (external site) | Date of effect | Description | Revokes |
|---|---|---|---|
| DI2018-51 | 23/03/2018 | Utilities (network facilities) tax - sets the tax payable to $1205 per kilometre of network route length. | DI2017-32 |
| DI2017-32 | 21/04/2017 | Utilities (network facilities) tax - sets the tax payable to $1147 per kilometre of network route length. | |
11/03/2016 | Utilities (network facilities) tax - sets the tax payable to $1042 per kilometre of network route length. |