The ACT Revenue Office relies on acts, legislative instruments and approved forms to carry out its functions. 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 Repealed acts are also available on the ACT Legislation Register (external site).
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 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 Repealed subordinate laws are available on the ACT Legislation Register (external site).
Date of effect
Imposes requirements for land rent applications
First Home Owner Grant
Allows access to grant by shared equity applicants. Allows information sharing
Prescribes permitted disclosures of information
Government Business Enterprises
Determines the Territory entities subject to taxation