Legislation

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  Repealed acts are also available on the ACT Legislation Register (external site).

Act

Description 

Duties Act 1999

An Act to create and charge various duties

Emergencies Act 2004

Schedule 1 of the Act imposes the Ambulance Levy

Financial Management Act 1996

An Act to provide for the financial management of the government of the Territory

First Home Owner Grant Act 2000

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

Land Rent Act 2008

An Act about the rental of certain residential leases

Land Tax Act 2004

An Act about land tax

Land Titles Act 1925

An Act to provide for the registration of title to land

Legislation Act 2001

An Act about legislation

Payroll Tax Act 2011

An Act to impose payroll tax

Planning and Development Act 2007

Division 9.6.3 imposes the Lease Variation Charge

Rates Act 2004

An Act about rates and other purposes

Residential Tenancies Act 1997

An Act relating to residential tenancies and occupancy agreements

Taxation Administration Act 1999

An Act to provide for the administration of certain Acts relating to the imposition and collection of taxes

Taxation (Government Business Enterprises) Act 2003

An Act about the payment of tax, and amounts equivalent to tax, by government business enterprises, and for other purposes

Territory Owned Corporations Act 1990

An Act to provide for the establishment of government enterprises as Territory owned corporations

Utilities Act 2000

Part 3A of the Act imposes the energy industry levy

Utilities (Network Facilities Tax) Act 2006

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 
(external site)

Date of effect

Topic

Brief description

SL2008-28

01/07/2008

Land rent

Imposes requirements for land rent applications

SL2008-4

12/03/2008

First Home Owner Grant

Allows access to grant by shared equity applicants.  Allows information sharing

SL2004-62

24/12/2004

Taxation administration

Prescribes permitted disclosures of information

SL2003-10

01/07/2002

Government Business Enterprises

Determines the Territory entities subject to taxation