Rates Act 2004
- Number
- A2004-3
- Status
- In Force
- Current law
- Regulations & instruments
- Point-in-time versions
- Law history
Current version
Notes
- Uncommenced expiry of provisions.
- Proposed amendments by Planning (Consequential Amendments) Bill 2023.
- Proposed amendments by Revenue Legislation Amendment Bill 2023.
| Effective | Files/Formats | Version | Published | Notes |
|---|---|---|---|---|
| 20 December 2022 | HTMLPDFWord | R41 | 20 December 2022 | Republication for amendments by A2022-10 |
Administering Minister and Directorate
- Treasurer - Chief Minister, Treasury and Economic Development Directorate
Legislative instruments
Legislative instruments under the Act and its subordinate laws
| Name | Status | Classifier | Type | Under | Effective | Year and No |
|---|---|---|---|---|---|---|
| Rates (Certificate and Statement Fees) Determination 2004 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 78 | 1 July 2004 - 30 June 2006 | DI2004-60 |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2005 (No 1)(Repealed) | Repealed | Notifiable instruments | s 23 | 11 October 2005 - 25 November 2015 | NI2005-364 | |
| Rates (Certificate and Statement Fees) Determination 2006 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 78 | 1 July 2006 - 30 June 2013 | DI2006-104 |
| Rates (City Centre Marketing and Improvements Levy - Collection Areas) Determination 2007 (No 1)(Repealed) | Repealed | Disallowable instruments | sch1 s 1.2 | 1 July 2007 - 30 June 2015 | DI2007-136 | |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2008 (No 1)(Repealed) | Repealed | Notifiable instruments | s 23 | 27 June 2008 - 25 November 2015 | NI2008-239 | |
| Rates (Deferral) Determination 2013 (No 1)(Repealed) | Repealed | Disallowable instruments | s 46 | 4 June 2013 - 30 June 2014 | DI2013-82 | |
| Rates (Certificate and Statement Fees) Determination 2013 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 78 | 1 July 2013 - 30 June 2014 | DI2013-180 |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2014 (No 1)(Repealed) | Repealed | Notifiable instruments | s 23 | 28 February 2014 - 25 November 2015 | NI2014-65 | |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2014 (No 2)(Repealed) | Repealed | Notifiable instruments | s 23 | 18 March 2014 - 25 November 2015 | NI2014-87 | |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2014 (No 3)(Repealed) | Repealed | Notifiable instruments | s 23 | 25 April 2014 - 25 November 2015 | NI2014-171 | |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2014 (No 4)(Repealed) | Repealed | Notifiable instruments | s 23 | 20 June 2014 - 25 November 2015 | NI2014-267 | |
| Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2014 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 78 | 1 July 2014 - 30 June 2015 | DI2014-179 |
| Rates (Deferral) Determination 2014 (No 1)(Repealed) | Repealed | Disallowable instruments | s 46 | 1 July 2014 - 30 June 2015 | DI2014-183 | |
| Rates (Exemption from Rates—Fixed Charge) Declaration 2014 (No 1)(Repealed) | Repealed | Notifiable instruments | s 41 | 1 July 2014 - 30 June 2018 | NI2014-344 | |
| Rates (Exemption from Rates—Fixed Charge) Declaration 2014 (No 2)(Repealed) | Repealed | Notifiable instruments | s 41 | 1 July 2014 - 30 June 2018 | NI2014-521 | |
| Rates (City Centre Marketing and Improvements Levy - Collection Areas) Determination 2014 (No 1) | None | Disallowable instruments | sch 1 s 1.2 | 1 July 2015 | DI2014-314 | |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 1)(Repealed) | Repealed | Notifiable instruments | s 23 | 17 April 2015 - 25 November 2015 | NI2015-163 | |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 2)(Repealed) | Repealed | Notifiable instruments | s 23 | 15 May 2015 - 25 November 2015 | NI2015-206 | |
| Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2015 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 78 | 1 July 2015 - 30 June 2016 | DI2015-164 |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 3)(Repealed) | Repealed | Notifiable instruments | s 23 | 4 July 2015 - 25 November 2015 | NI2015-356 | |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 4)(Repealed) | Repealed | Notifiable instruments | s 23 | 14 August 2015 - 25 November 2015 | NI2015-476 | |
| Rates (Deferral) Determination 2015 (No 1)(Repealed) | Repealed | Disallowable instruments | s 46 | 1 July 2015 - 30 June 2016 | DI2015-225 | |
| Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 5)(Repealed) | Repealed | Notifiable instruments | s 23 | 25 September 2015 - 25 November 2015 | NI2015-549 | |
| Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2016 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 78 | 1 July 2016 - 30 June 2017 | DI2016-141 |
| Rates (Deferral) Determination 2016 (No 1)(Repealed) | Repealed | Disallowable instruments | s 46 | 1 July 2016 - 30 June 2017 | DI2016-148 | |
| Rates (Pensioner) Exemption 2017 | None | Notifiable instruments | s 41 | 21 April 2017 | NI2017-189 | |
| Rates (Deferral) Determination 2017 (No 1)(Repealed) | Repealed | Disallowable instruments | s 46 | 1 July 2017 - 30 June 2018 | DI2017-143 | |
| Rates (Residential Units) Exemption 2017(Repealed) | Repealed | Notifiable instruments | s 41 | 1 July 2017 - 30 June 2018 | NI2017-333 | |
| Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2017 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 78 | 1 July 2017 - 30 June 2018 | DI2017-145 |
| Taxation Administration (Amounts Payable—Rates) Determination 2018 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 46 | 1 July 2018 - 30 June 2019 | DI2018-172 |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2018 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 78 | 1 July 2018 - 30 June 2019 | DI2018-181 |
| Rates (Exemption from Rates—Fixed Charge) Declaration 2018(Repealed) | Repealed | Notifiable instruments | s 41 | 1 July 2018 - 30 June 2019 | NI2018-334 | |
| Taxation Administration (Amounts Payable—Rates) Determination 2019 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 46 | 1 July 2019 - 15 December 2019 | DI2019-142 |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2019 (No 1)(Repealed) | Repealed | Fee | Disallowable instruments | s 78 | 1 July 2019 - 30 June 2020 | DI2019-144 |
| Rates (Fixed Charge) Exemption 2019 (No 1) | None | Notifiable instruments | s 41 | 1 July 2019 - 30 June 2069 | NI2019-755 | |
| Taxation Administration (Amounts Payable—Rates) Determination 2019 (No 2)(Repealed) | Repealed | Fee | Disallowable instruments | s 46 | 16 December 2019 - 30 June 2020 | DI2019-272 |
| Rates (Fixed Charge) Exemption 2019 (No 2)(Repealed) | Repealed | Notifiable instruments | s 41 | 1 July 2019 - 3 December 2020 | NI2019-853 | |
| Rates (Commercial Land) Exemption 2020 | None | Notifiable instruments | s 41 | 1 July 2019 | NI2020-223 | |
| Rates (Commercial Land) Exemption 2020 (No 2)(Repealed) | Repealed | Notifiable instruments | s 41 | 1 April 2020 - 9 September 2020 | NI2020-338 | |
| Taxation Administration (Amounts Payable—Rates) Determination 2020(Repealed) | Repealed | Fee | Disallowable instruments | s 46 | 1 July 2020 - 3 July 2020 | DI2020-176 |
| Rates (Fire and Emergency Services Levy) Exemption 2020(Repealed) | Repealed | Notifiable instruments | s 41 | 1 July 2020 - 30 June 2021 | NI2020-361 | |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2020(Repealed) | Repealed | Fee | Disallowable instruments | s 78 | 1 July 2020 - 30 June 2021 | DI2020-193 |
| Taxation Administration (Amounts Payable—Rates) Determination 2020 (No 2)(Repealed) | Repealed | Fee | Disallowable instruments | s 46 | 4 July 2020 - 30 June 2021 | DI2020-210 |
| Rates (Instalment Dates) Determination 2020 | None | Disallowable instruments | s 19 | 12 August 2020 | DI2020-233 | |
| Rates (Commercial Land) Exemption 2020 (No 3)(Repealed) | Repealed | Notifiable instruments | s 41 | 10 September 2020 - 31 December 2020 | NI2020-593 | |
| Rates (Fixed Charge) Exemption 2020(Repealed) | Repealed | Notifiable instruments | s 41 | 4 December 2020 - 30 June 2023 | NI2020-766 | |
| Rates (Commercial Land) Exemption 2021 | None | Notifiable instruments | s 41 | 1 January 2021 | NI2021-23 | |
| Taxation Administration (Amounts Payable—Rates) Determination 2021(Repealed) | Repealed | Fee | Disallowable instruments | s 46 | 1 July 2021 - 30 June 2022 | DI2021-167 |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2021(Repealed) | Repealed | Fee | Disallowable instruments | s 78 | 1 July 2021 - 30 June 2022 | DI2021-170 |
| Rates (Objections Period) Determination 2021(Repealed) | Repealed | Disallowable instruments | s 71 | 1 July 2021 - 30 June 2023 | DI2021-178 | |
| Rates (Commercial Land) Exemption 2021 (No 2) | None | Notifiable instruments | s 41 | 1 August 2021 | NI2021-575 | |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2022(Repealed) | Repealed | Fee | Disallowable instruments | s 78 | 1 July 2022 - 30 June 2023 | DI2022-161 |
| Taxation Administration (Amounts Payable—Rates) Determination 2022(Repealed) | Repealed | Fee | Disallowable instruments | s 46 | 1 July 2022 - 30 June 2023 | DI2022-162 |
| Taxation Administration (Amounts Payable—Rates) Determination 2023 | None | Fee | Disallowable instruments | s 46 | 1 July 2023 | DI2023-160 |
| Rates (Objections Period) Determination 2023 | None | Disallowable instruments | s 71 | 1 July 2023 | DI2023-161 | |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2023 | None | Fee | Disallowable instruments | s 78 | 1 July 2023 | DI2023-171 |
| Rates (Fixed Charge) Exemption 2023 | None | Notifiable instruments | s 41 | 1 July 2023 - 30 June 2024 | NI2023-411 |
Related instruments
Point-in-time versions
| Effective | Files/Formats | Version | Published | Notes |
|---|---|---|---|---|
| 20 December 2022 | HTMLPDFWord | R41 | 20 December 2022 | Republication for amendments by A2022-10 |
| 1 July 2022 - 19 December 2022 | HTMLPDFWord | R40 | 1 July 2022 | Republication for expiry of provisions (s 40E (3)-(5)) |
| 23 June 2021 - 30 June 2022 | HTMLPDFWord | R39 | 23 June 2021 | Republication for amendments by A2021-12 |
| 20 May 2021 - 22 June 2021 | HTMLPDFWord | R38 | 20 May 2021 | Republication for amendments by A2021-10 |
| 1 July 2020 - 19 May 2021 | HTMLPDFWord | R37 | 1 July 2020 | Republication for amendments by A2020-8 |
| 14 May 2020 - 30 June 2020 | HTMLPDFWord | R36 | 14 May 2020 | Republication for amendments by A2020-14 |
| 16 December 2019 - 13 May 2020 | HTMLPDFWord | R35 | 16 December 2019 | Republication for amendments by A2019-46 |
| 28 March 2019 - 15 December 2019 | HTMLPDFWord | R34 | 28 March 2019 | Republication for amendments by A2019-7 |
| 1 July 2018 - 27 March 2019 | HTMLPDFWord | R33 | 1 July 2018 | Republication for amendments by A2018-15 and expiry of provisions (s 63 (6)-(8)) |
| 1 March 2018 - 30 June 2018 | HTMLPDFWord | R32 | 1 March 2018 | Republication for amendments by A2018-2 |
| 18 September 2017 - 28 February 2018 | HTMLPDFWord | R31 | 18 September 2017 | Republication for amendments by A2017-1 |
| 1 July 2017 - 17 September 2017 | HTMLPDFWord | R30 | 1 July 2017 | Republication for amendments by A2017-11 |
| 1 September 2016 - 30 June 2017 | HTMLPDFWord | R29 | 1 September 2016 | |
| 18 August 2016 - 31 August 2016 | HTMLPDFWord | R28 | 18 August 2016 | |
| 25 November 2015 - 17 August 2016 | HTMLPDFWord | R27 | 25 November 2015 | |
| 6 November 2015 - 24 November 2015 | HTMLPDFWord | R26 | 6 November 2015 | Republication for amendments by A2015-44 |
| 1 July 2015 - 5 November 2015 | HTMLPDFWord | R25 | 1 July 2015 | Republication for amendments by A2015-19 |
| 19 November 2014 - 30 June 2015 | HTMLPDFWord | R24 | 19 November 2014 | Republication for amendments by A2014-44 |
| 23 May 2013 - 18 November 2014 | HTMLPDFWord | R23 | 23 May 2013 | Republication for amendments by A2013-17 |
| 11 September 2012 - 22 May 2013 | HTMLPDFWord | R22 | 11 September 2012 | Republication for amendments by A2012-40 |
| 1 July 2012 - 10 September 2012 | HTMLPDFWord | R21 | 1 July 2012 | Republication for amendments by A2012-37 |
| 30 March 2012 - 30 June 2012 | HTMLPDFWord | R20 | 30 March 2012 | Republication for amendments by A2011-41 |
| 12 December 2011 - 29 March 2012 | HTMLPDFWord | R19 | 12 December 2011 | Republication for amendments by A2011-52 |
| 7 July 2010 - 11 December 2011 | HTMLPDFWord | R18 | 7 July 2010 | Republication for amendments by A2010-20 |
| 1 January 2010 - 6 July 2010 | HTMLPDFWord | R17 | 1 January 2010 | Republication for amendments by A2009-52 |
| 17 December 2009 - 31 December 2009 | HTMLPDFWord | R16 | 17 December 2009 | Republication for amendments by A2009-49 |
| 22 September 2009 - 16 December 2009 | HTMLPDFWord | R15 | 22 September 2009 | Republication for amendments by A2009-20 |
| 2 February 2009 - 21 September 2009 | HTMLPDFWord | R14 | 2 February 2009 | Republication for amendments by A2008-37 |
| 1 July 2008 - 1 February 2009 | HTMLPDFWord | R13 | 1 July 2008 | Republication for amendments by A2008-16 |
| 19 May 2008 - 30 June 2008 | HTMLPDFWord | R12 | 19 May 2008 | Republication for amendments by A2008-14 |
| 3 October 2007 - 18 May 2008 | HTMLPDFWord | R11* | 3 October 2007 | Republication for amendments by A2007-29 |
| 1 July 2007 - 2 October 2007 | HTMLPDFWord | R10 | 1 July 2007 | Republication for amendments by A2007-2 |
| 20 June 2007 - 30 June 2007 | HTMLPDFWord | R9 | 20 June 2007 | Republication for amendments by A2007-21 |
| 12 April 2007 - 19 June 2007 | HTMLPDFWord | R8 | 12 April 2007 | Republication for amendments by A2007-3 |
| 1 July 2006 - 11 April 2007 | HTMLPDFWord | R7 | 1 July 2006 | Republication for amendments by A2006-29 |
| 18 May 2006 - 30 June 2006 | HTMLPDFWord | R6 | 18 May 2006 | Republication for amendments by A2006-19 |
| 2 July 2005 - 17 May 2006 | HTMLPDFWord | R5 | 2 July 2005 | Republication for commenced expiry |
| 1 July 2005 - 1 July 2005 | HTMLPDFWord | R4 | 1 July 2005 | Republication for amendments by A2005-23 |
| 29 June 2005 - 30 June 2005 | HTMLPDFWord | R3 | 29 June 2005 | Republication for amendments by A2005-29 |
| 2 June 2005 - 28 June 2005 | HTMLPDFWord | R2 | 2 June 2005 | Republication for amendments by A2005-20 |
| 1 July 2004 - 1 June 2005 | HTMLPDFWord | R1 | 1 July 2004 | Republication for new Act and amendments by A2004-36 |
| 1 July 2004 | HTMLPDFWord | As notified | 18 February 2004 |
Bill and Explanatory statement
The bill and explanatory statement for this Act are accessed from Rates Bill 2003.
Notification statement
The Rates Act 2004 has been passed by the Legislative Assembly and is notified under the Legislation Act 2001.
Notified: 18 February 2004 (Parliamentary Counsel)
Act as notified
| Date notified | Effective | Files/Formats | Notes |
|---|---|---|---|
| 18 February 2004 | 1 July 2004 | HTMLPDFWord |
Commencement
| Provision | Commencement date | Commencement method |
|---|---|---|
| s 1, s 2 | 18 February 2004 | LA s 75 (1) |
| remainder | 1 July 2004 | s 2 |
Expiries
| Provision | Expiry date | Expiry method |
|---|---|---|
| s 14 (3) def AUV par (b), pt 5A, sch 1, s 1.1 (3) def AUV par (b), dict defs airport land, Canberra Airport, development index, growth index | commences 6 November 2030 | s 40F |
| s 19 (3)-(9) | commences 29 September 2023 | expire at the end of the COVID-19 emergency period (s 19 (9)) |
| s 40E (3)-(5) | 30 June 2022 (midnight) | s 40E (5) |
| s 63 (6)-(8) | 30 June 2018 (midnight) | s 63 (8) |
| pt 9 | 1 July 2005 (midnight) | s 100 |
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 |
|---|---|---|---|
| A2020-8 | Rates Amendment Act 2020 | ss 4-13 | 1 July 2020 |
| A2020-14 | COVID-19 Emergency Response Legislation Amendment Act 2020 | sch 1 pt 1.26 | 14 May 2020 |
| A2021-10 | Revenue Legislation Amendment Act 2021 | sch 1 pt 1.6 | 20 May 2021 |
| A2021-12 | Statute Law Amendment Act 2021 | sch 3 pt 3.50 | 23 June 2021 |
| A2022-10 | Education Amendment Act 2022 | sch 1 pt 1.5 | 20 December 2022 |
| A2004-36 | Revenue Legislation Amendment Act 2004 | pt 2 | 1 July 2004 |
| A2005-20 | Statute Law Amendment Act 2005 | sch 3 pt 3.48 | 2 June 2005 |
| A2005-23 | Rates Amendment Act 2005 | s 4 | 1 July 2005 |
| A2005-29 | Revenue Legislation Amendment Act 2005 | pt 5 | 29 June 2005 |
| A2006-19 | Revenue Legislation Amendment Act 2006 | pt 5 | 18 May 2006 |
| A2006-22 | Civil Unions Act 2006 | sch 1 pt 1.26 | never commenced |
| A2006-29 | Rates Amendment Act 2006 | ss 4-8 | 1 July 2006 |
| A2007-2 | Rates Amendment Act 2007 | ss 4-8 | 1 July 2007 |
| A2007-3 | Statute Law Amendment Act 2007 | sch 3 pt 3.83 | 12 April 2007 |
| A2007-21 | Revenue Legislation Amendment Act 2007 | pt 5 | 20 June 2007 |
| A2007-29 | Revenue Legislation (Housing Affordability Initiatives) Amendment Act 2007 | pt 4 | 3 October 2007 |
| A2008-14 | Civil Partnerships Act 2008 | sch 1 pt 1.22 | 19 May 2008 |
| A2008-16 | Land Rent Act 2008 | sch 1 pt 1.3 | 1 July 2008 |
| A2008-37 | ACT Civil and Administrative Tribunal Legislation Amendment Act 2008 (No 2) | sch 1 pt 1.88 | 2 February 2009 |
| A2009-20 | Statute Law Amendment Act 2009 | sch 3 pt 3.63 | 22 September 2009 |
| A2009-49 | Statute Law Amendment Act 2009 (No 2) | sch 3 pt 3.60 | 17 December 2009 |
| A2009-52 | Rates and Land Tax Legislation Amendment Act 2009 | pt 4 | 1 January 2010 |
| A2010-20 | Revenue Legislation Amendment Act 2010 (No 2) | pt 4 | 7 July 2010 |
| A2011-41 | Unit Titles (Management) Act 2011 | sch 5 pt 5.10 | 30 March 2012 |
| A2011-52 | Statute Law Amendment Act 2011 (No 3) | sch 3 pt 3.47 | 12 December 2011 |
| A2012-37 | Rates and Land Tax Legislation Amendment Act 2012 | pt 3 | 1 July 2012 |
| A2012-40 | Civil Unions Act 2012 | sch 3 pt 3.23 | 11 September 2012 |
| A2013-17 | Revenue Legislation (Tax Reform) Amendment Act 2013 | sch 1 pt 1.2 | 23 May 2013 |
| A2014-44 | Statute Law Amendment Act 2014 (No 2) | sch 3 pt 3.9 | 19 November 2014 |
| A2015-19 | Planning and Development (University of Canberra and Other Leases) Legislation Amendment Act 2015 | pt 18 | 1 July 2015 |
| A2015-44 | Rates Amendment Act 2015 | ss 4-7 | 6 November 2015 |
| A2015-48 | Revenue (Charitable Organisations) Legislation Amendment Act 2015 | pt 4 | 25 November 2015 |
| A2015-49 | Revenue Legislation Amendment Act 2015 | pt 7 | 25 November 2015 |
| A2016-40 | Safer Families Levy Act 2016 | ss 4-6 | 18 August 2016 |
| A2016-41 | Rates (Pensioner Rebate) Amendment Act 2016 | ss 4-9 | 18 August 2016 |
| A2016-47 | Revenue Legislation Amendment Act 2016 | pt 3 | 1 September 2016 |
| A2016-52 | Public Sector Management Amendment Act 2016 | sch 1 pt 1.55 | 1 September 2016 |
| A2017-1 | Revenue Legislation Amendment Act 2017 | sch 1 pt 1.9 | 18 September 2017 |
| A2017-11 | Revenue Legislation Amendment Act 2017 (No 2) | pt 4 | 1 July 2017 |
| A2018-2 | Revenue Legislation Amendment Act 2018 | sch 1 pt 1.8 | 1 March 2018 |
| A2018-15 | Land Tax Amendment Act 2018 | s 47 | 1 July 2018 |
| A2019-7 | Revenue Legislation Amendment Act 2019 | sch 1 pt 1.6 | 28 March 2019 |
| A2019-46 | Revenue Legislation Amendment Act 2019 (No 2) | pt 6 | 16 December 2019 |