Taxation Administration Act 1999
- Number
- A1999-4
- Status
- In Force
- Current law
- Regulations & instruments
- Forms
- Point-in-time versions
- Law history
Current version
Notes
- Proposed amendments by Short-Term Rental Accommodation Levy Bill 2025[4].
| Effective | Files/Formats | Version | Published | Notes |
|---|---|---|---|---|
| 1 July 2024 | HTMLPDFWord | R50 | 1 July 2024 | Republication for amendments by A2023-47[5] |
Administering Minister and Directorate
- Minister for Finance - Chief Minister, Treasury and Economic Development Directorate
Legislative instruments
Legislative instruments under the Act and its subordinate laws
Related instruments
| Name | Effective | Year and No |
|---|---|---|
| Land Rent Act 2008[36] | 27 November 2023 | A2008-16 |
Approved forms
Legislative instruments under the Act and its subordinate laws
| Form name/number | Description | Under | Effective | Year and No |
|---|---|---|---|---|
| No matching records found. | ||||
Point-in-time versions
| Effective | Files/Formats | Version | Published | Notes |
|---|---|---|---|---|
| 1 July 2024 | HTMLPDFWord | R50 | 1 July 2024 | Republication for amendments by A2023-47[5] |
| 26 April 2024 - 30 June 2024 | HTMLPDFWord | R49 | 26 April 2024 | Republication for amendments by A2024-16[37] |
| 27 November 2023 - 25 April 2024 | HTMLPDFWord | R48 | 27 November 2023 | Republication for amendments by A2023-36[38] |
| 15 October 2022 - 26 November 2023 | HTMLPDFWord | R47 | 15 October 2022 | Republication for expiry of transitional provisions (pt 21) |
| 14 October 2021 - 14 October 2022 | HTMLPDFWord | R46 | 14 October 2021 | Republication for amendments by A2021-24[39] |
| 23 June 2021 - 13 October 2021 | HTMLPDFWord | R45 | 23 June 2021 | Republication for amendments by A2021-12[40] |
| 20 May 2021 - 22 June 2021 | HTMLPDFWord | R44 | 20 May 2021 | Republication for amendments by A2021-10[41] |
| 26 November 2020 - 19 May 2021 | HTMLPDFWord | R43 | 26 November 2020 | Republication for expiry of transitional provisions (pt 20) |
| 14 May 2020 - 25 November 2020 | HTMLPDFWord | R42 | 14 May 2020 | Republication for amendments by A2020-14[42] |
| 10 December 2019 - 13 May 2020 | HTMLPDFWord | R41 | 10 December 2019 | Republication for amendments by A2019-46[43] |
| 1 December 2019 - 9 December 2019 | HTMLPDFWord | R40 | 1 December 2019 | Republication for amendments by A2018-52[44] as amended by A2019-18[45] |
| 1 July 2019 - 30 November 2019 | HTMLPDFWord | R39 | 1 July 2019 | Republication for amendments by A2019-7[46] |
| 28 March 2019 - 30 June 2019 | HTMLPDFWord | R38 | 28 March 2019 | Republication for amendments by A2019-7[46] |
| 1 January 2019 - 27 March 2019 | HTMLPDFWord | R37 | 1 January 2019 | Republication for amendments by A2018-35[47] |
| 17 May 2018 - 31 December 2018 | HTMLPDFWord | R36 | 17 May 2018 | Republication for amendments by A2018-16[48] |
| 1 March 2018 - 16 May 2018 | HTMLPDFWord | R35 | 1 March 2018 | Republication for amendments by A2018-2[49] |
| 18 September 2017 - 28 February 2018 | HTMLPDFWord | R34 | 18 September 2017 | Republication for amendments by A2017-1[50] |
| 1 September 2016 - 17 September 2017 | HTMLPDFWord | R33 | 1 September 2016 | Republication for amendments by A2016-47[51] and A2016-52[52] |
| 25 November 2015 - 31 August 2016 | HTMLPDFWord | R32 | 25 November 2015 | Republication for amendments by A2015-48[53] and A2015-49[54] |
| 10 June 2015 - 24 November 2015 | HTMLPDFWord | R31 | 10 June 2015 | Republication for amendments by A2015-15[55] |
| 25 November 2013 - 9 June 2015 | HTMLPDFWord | R30 | 25 November 2013 | Republication for amendments by A2013-44[56] |
| 30 August 2012 - 24 November 2013 | HTMLPDFWord | R29 | 30 August 2012 | Republication for amendments by A2012-39[57] |
| 1 July 2011 - 29 August 2012 | HTMLPDFWord | R28 | 1 July 2011 | Republication for amendments by A2011-18[58], A2011-19[59] and A2011-22[60] |
| 17 February 2010 - 30 June 2011 | HTMLPDFWord | R27 | 17 February 2010 | Republication for amendments by A2010-1[61] |
| 17 December 2009 - 16 February 2010 | HTMLPDFWord | R26 | 17 December 2009 | Republication for amendments by A2009-49[62] and A2009-56[63] |
| 22 September 2009 - 16 December 2009 | HTMLPDFWord | R25 | 22 September 2009 | Republication for amendments by A2009-20[64] |
| 2 February 2009 - 21 September 2009 | HTMLPDFWord | R24* | 2 February 2009 | Republication for amendments by A2008-37[65] |
| 1 July 2008 - 1 February 2009 | HTMLPDFWord | R23 | 1 July 2008 | Republication for amendments by A2008-2[66] and A2008-16[67] |
| 27 December 2007 - 30 June 2008 | HTMLPDFWord | R22 | 27 December 2007 | Republication for amendments by A2007-39[68] |
| 9 July 2007 - 26 December 2007 | HTMLPDFWord | R21 | 9 July 2007 | Republication for amendments by A2007-13[69] |
| 15 June 2007 - 8 July 2007 | HTMLPDFWord | R20 | 15 June 2007 | Republication for amendments by A2007-20[70] |
| 21 December 2006 - 14 June 2007 | HTMLPDFWord | R19 | 21 December 2006 | Republication for amendments by A2006-58[71] |
| 16 November 2006 - 20 December 2006 | HTMLPDFWord | R18 | 16 November 2006 | Republication for amendments by A2006-42[72] |
| 27 September 2006 - 15 November 2006 | HTMLPDFWord | R17 | 27 September 2006 | Republication for amendments by A2006-37[73] |
| 31 August 2006 - 26 September 2006 | HTMLPDFWord | R16 | 31 August 2006 | Republication for amendments by A2006-32[74] |
| 1 July 2006 - 30 August 2006 | HTMLPDFWord | R15 | 1 July 2006 | Republication for amendments by A2006-4[75] |
| 2 June 2006 - 30 June 2006 | HTMLPDFWord | R14 | 2 June 2006 | Republication for amendments by A2006-23[76] |
| 1 January 2006 - 1 June 2006 | HTMLPDFWord | R13 | 1 January 2006 | Republication for amendments by A2005-52[77] |
| 12 August 2004 - 31 December 2005 | HTMLPDFWord | R12 | 12 August 2004 | Republication for amendments by A2004-43[78] |
| 1 July 2004 - 11 August 2004 | HTMLPDFWord | R11 | 1 July 2004 | Republication for amendments by A2004-3[79], A2004-28[80] and A2004-36[81] |
| 17 June 2004 - 30 June 2004 | HTMLPDFWord | R10 | 17 June 2004 | Republication for amendments by A2003-58[82] |
| 9 April 2004 - 16 June 2004 | HTMLPDFWord | R9 | 9 April 2004 | Republication for amendments by A2004-15[83] |
| 22 December 2003 - 8 April 2004 | HTMLPDFWord | R8 | 22 December 2003 | Republication for commenced expiry |
| 19 December 2003 - 21 December 2003 | HTMLPDFWord | R7 | 19 December 2003 | Republication for amendments by A2003-56[84] and A2003-59[85] |
| 4 March 2003 - 18 December 2003 | HTMLPDFWord | R6 | 4 March 2003 | Republication for amendments by A2003-1[86] |
| 1 January 2003 - 3 March 2003 | HTMLPDFWord | R5 (RI) | 4 March 2003 | Reissue for commenced expiry |
| 1 January 2003 - 3 March 2003 | HTMLPDFWord | R5 | 1 January 2003 | Does not include commenced expiry (see reissued republication). Republication for amendments by A2002-51[87] |
| 29 September 2002 - 31 December 2002 | HTMLPDFWord | R4A | 4 March 2003 | Republication for commenced expiry |
| 1 July 2002 - 28 September 2002 | HTMLPDFWord | R4 | 1 July 2002 | Republication for amendments by A2002-7[88] |
| 28 May 2002 - 30 June 2002 | HTMLPDFWord | R3 | 30 May 2002 | Republication for amendments by A2002-11[89] |
| 12 September 2001 - 27 May 2002 | HTMLPDFWord | R2 | 19 October 2001 | Republication for amendments by A2001-44[90], A2001-49[91], A2001-55[92] and A2001-56[93] |
| 21 December 2000 - 14 August 2001 | HTMLPDFWord | R1D | 11 October 2005 | Republication for amendments by A2000-80[94] |
| 28 September 2000 - 20 December 2000 | HTMLPDFWord | R1C | 11 October 2005 | Republication for amendments by A2000-16[95] and A2000-47[96] |
| 1 January 2000 - 30 June 2000 | HTMLPDFWord | R1B | 11 October 2005 | Republication for amendments by A1999-76[97] |
| 10 November 1999 - 31 December 1999 | HTMLPDFWord | R1A | 11 October 2005 | Republication for amendments by A1999-66[98] |
| 1 July 1999 - 9 November 1999 | HTMLPDFWord | R1 (RI) | 11 October 2005 | Reissued electronic republication of printed version Republication for amendments by A1999-37[99], A1999-38[100] and SL1999-12[101] |
| 1 March 1999 | HTMLPDFWord | As notified | 1 March 1999 |
Bill and Explanatory statement
The bill and explanatory statement for this Act are accessed from Taxation Administration Bill 1998[102].
Notification statement
The Taxation Administration Act 1999 was notified in the Gazette on 1 March 1999 (Gaz 1999 No S8).
(Parliamentary Counsel)
Act as notified
Commencement
| Provision | Commencement date | Commencement method |
|---|---|---|
| s 1, s 2 | 1 March 1999 | s 2 (1) |
| remainder | 1 March 1999 | s 2 (2) |
Expiries
| Provision | Expiry date | Expiry method |
|---|---|---|
| pt 21 | 14 October 2022 (midnight) | s 305 |
| pt 20 | 25 November 2020 (midnight) | s 302 |
| pt 12 | 21 December 2003 (midnight) | s 144 (1) |
| s 139B | 28 September 2002 (midnight) | s 139B (2) |
| prev s 141 | 31 July 1999 (midnight) | s 141 (2) |
Amendments
For section-by-section amendment annotations, see the amendment history in the endnotes in the current version of this law.
| Year and number | Amending law | Amending provision | Commencement date |
|---|---|---|---|
| A2023-47[5] | Revenue Legislation Amendment Act 2023 [No 2] | pt 4 | 1 July 2024 |
| A2024-16[37] | Crimes Legislation Amendment Act 2024 (No 2) | sch 1 pt 1.3 | 26 April 2024 |
| A2023-36[38] | Planning (Consequential Amendments) Act 2023 | sch 1 pt 1.61 | 27 November 2023 |
| A2021-24[39] | Operational Efficiencies (COVID-19) Legislation Amendment Act 2021 | pt 12 | 14 October 2021 |
| A2021-12[40] | Statute Law Amendment Act 2021 | sch 3 pt 3.56 | 23 June 2021 |
| A2021-10[41] | Revenue Legislation Amendment Act 2021 | sch 1 pt 1.7 | 20 May 2021 |
| A2020-14[42] | COVID-19 Emergency Response Legislation Amendment Act 2020 | sch 1 pt 1.29 | 14 May 2020 |
| A2019-46[43] | Revenue Legislation Amendment Act 2019 (No 2) | pt 7 | 10 December 2019 |
| A2018-52[44] | Integrity Commission Act 2018 | sch 1 pt 1.21 | 1 December 2019 |
| A2019-7[46] | Revenue Legislation Amendment Act 2019 | amdt 1.45, amdt 1.46 | 1 July 2019 |
| A2019-7[46] | Revenue Legislation Amendment Act 2019 | sch 1 pt 1.7 (except amdts 1.45 and 1.46) | 28 March 2019 |
| A2018-35[47] | Betting Operations Tax Act 2018 | pt 4 | 1 January 2019 |
| A2018-16[103] | Planning and Development (Lease Variation Charge Deferred Payment Scheme) Amendment Act 2018 | sch 1 pt 1.4 | 17 May 2018 |
| A2018-2[104] | Revenue Legislation Amendment Act 2018 | sch 1 pt 1.9 | 1 March 2018 |
| A2017-1[105] | Revenue Legislation Amendment Act 2017 | sch 1 pt 1.11 | 18 September 2017 |
| A2016-52[106] | Public Sector Management Amendment Act 2016 | sch 1 pt 1.60 | 1 September 2016 |
| A2016-47[107] | Revenue Legislation Amendment Act 2016 | pt 4 | 1 September 2016 |
| A2015-49[108] | Revenue Legislation Amendment Act 2015 | pt 8 | 25 November 2015 |
| A2015-48[109] | Revenue (Charitable Organisations) Legislation Amendment Act 2015 | pt 5 | 25 November 2015 |
| A2015-15[110] | Statute Law Amendment Act 2015 | sch 3 pt 3.53 | 10 June 2015 |
| A2013-44[111] | Statute Law Amendment Act 2013 (No 2) | sch 3 pt 3.22 | 25 November 2013 |
| A2012-39[112] | Taxation Administration Amendment Act 2012 | s 4 | 30 August 2012 |
| A2011-22[113] | Administrative (One ACT Public Service Miscellaneous Amendments) Act 2011 | sch 1 pt 1.145 | 1 July 2011 |
| A2011-19[114] | Planning and Development (Lease Variation Charges) Amendment Act 2011 | sch 1 pt 1.1 | 1 July 2011 |
| A2011-18[115] | Payroll Tax Act 2011 | sch 4 pt 4.2 | 1 July 2011 |
| A2010-1[116] | Revenue Legislation Amendment Act 2010 | pt 3 | 17 February 2010 |
| A2009-56[117] | Workers Compensation Amendment Act 2009 | pt 4 | 17 December 2009 |
| A2009-49[118] | Statute Law Amendment Act 2009 (No 2) | sch 3 pt 3.72 | 17 December 2009 |
| A2009-20[119] | Statute Law Amendment Act 2009 | sch 3 pt 3.69 | 22 September 2009 |
| A2008-37[120] | ACT Civil and Administrative Tribunal Legislation Amendment Act 2008 (No 2) | sch 1 pt 1.97 | 2 February 2009 |
| A2008-16[36] | Land Rent Act 2008 | sch 1 pt 1.4 | 1 July 2008 |
| A2008-2[121] | Payroll Tax Amendment Act 2008 | sch 1 | 1 July 2008 |
| A2007-39[122] | Statute Law Amendment Act 2007 (No 3) | sch 3 pt 3.26 | 27 December 2007 |
| A2007-13[123] | Utilities (Energy Industry Levy) Amendment Act 2007 | s 9 | 9 July 2007 |
| A2007-20[124] | Land Tax (Interest and Penalty) Amendment Act 2007 | s 5 | 15 June 2007 |
| A2006-58[125] | Utilities (Network Facilities Tax) Act 2006 | s 15 | 21 December 2006 |
| A2006-42[126] | Statute Law Amendment Act 2006 | sch 3 pt 3.21 | 16 November 2006 |
| A2006-37[127] | Revenue Legislation Amendment Act 2006 (No 3) | pt 3 | 27 September 2006 |
| A2006-32[128] | Revenue Legislation Amendment Act 2006 (No 2) | pt 4 | 31 August 2006 |
| A2006-4[129] | Workers Compensation Amendment Act 2006 | sch 2 pt 2.3 | 1 July 2006 |
| A2006-23[130] | Sentencing Legislation Amendment Act 2006 | sch 1 pt 1.36 | 2 June 2006 |
| A2005-52[131] | Financial Management Legislation Amendment Act 2005 | sch 1 pt 1.21 | 1 January 2006 |
| A2004-43[132] | Revenue Legislation Amendment Act 2004 (No 2) | pt 3 | 12 August 2004 |
| A2004-36[133] | Revenue Legislation Amendment Act 2004 | pt 3 | 1 July 2004 |
| A2004-28[134] | Emergencies Act 2004 | sch 3 pt 3.24 | 1 July 2004 |
| A2004-3[135] | Rates Act 2004 | sch 1 pt 1.2 | 1 July 2004 |
| A2003-58[136] | Australian Crime Commission (ACT) Act 2003 | sch 1 pt 1.4 | 17 June 2004 |
| A2004-15[137] | Criminal Code (Theft, Fraud, Bribery and Related Offences) Amendment Act 2004 | sch 2 pt 2.89 | 9 April 2004 |
| A2003-59[138] | Revenue Legislation Amendment Act 2003 (No 2) | pt 3 | 19 December 2003 |
| A2003-56[139] | Statute Law Amendment Act 2003 (No 2) | sch 3 pt 3.27 | 19 December 2003 |
| A2003-1[140] | Duties Amendment Act 2003 | s 18 | 4 March 2003 |
| A2002-51[141] | Criminal Code 2002 | pt 1.22 | 1 January 2003 |
| A2002-7[142] | Treasury Legislation Amendment Act 2002 | pt 2 | 1 July 2002 |
| A2002-11[143] | Legislation Amendment Act 2002 | pt 2 46 | 28 May 2002 |
| A2001-56[144] | Statute Law Amendment Act 2001 (No 2) | amdts 3.476, 3.478-3.481 | 12 September 2001 |
| A2001-44[145] | Legislation (Consequential Amendments) Act 2001 | pt 378 | 12 September 2001 |
| A2001-49[146] | Race and Sports Bookmaking Act 2001 | sch 2 pt 5 | 7 September 2001 |
| A2001-56[144] | Statute Law Amendment Act 2001 (No 2) | amdt 3.477 | 5 September 2001 |
| A2001-55[147] | Duties Amendment Act 2001 (No 2) | sch 1 pt 3 | 15 August 2001 |
| A2000-80[148] | Statute Law Amendment Act 2000 | sch 3 amdt 3.24 | 21 December 2000 |
| A2000-47[149] | Taxation Administration Amendment Act 2000 | ss 4-9 | 28 September 2000 |
| A2000-16[150] | Tobacco Amendment Act 2000 | sch 3 pt 1 | 1 July 2000 |
| A1999-76[151] | Emergency Management Act 1999 | s 82 (7) | 1 January 2000 |
| A1999-66[152] | Law Reform (Miscellaneous Provisions) Act 1999 | sch 3 | 10 November 1999 |
| A1999-38[153] | Revenue Legislation Amendment Act 1999 | pt 4 | taken to have commenced 1 July 1999 |
| A1999-37[154] | Ambulance Service Levy (Amendment) Act 1999 | s 6 | taken to have commenced 1 July 1999 |
| SL1999-12[155] | Taxation Administration Transitional Regulations | s 3 | taken to have commenced 1 March 1999 |