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.
| Effective | Files/Formats | Version | Published | Notes |
|---|---|---|---|---|
| 1 July 2024 | HTMLPDFWord | R44 | 1 July 2024 | Republication for amendments by A2023-47[4] |
Administering Minister and Directorate
- Treasurer - Chief Minister, Treasury and Economic Development Directorate
Legislative instruments
Legislative instruments under the Act and its subordinate laws
| Name | Type | Under | Effective | Year and No |
|---|---|---|---|---|
| Rates (City Centre Marketing and Improvements Levy - Collection Areas) Determination 2014 (No 1)[5] | Disallowable instruments | sch 1 s 1.2 | 1 July 2015 | DI2014-314 |
| Rates (Objections Period) Determination 2023[6] | Disallowable instruments | s 71 | 1 July 2023 | DI2023-161 |
| Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2024[7] | Disallowable instruments | s 78 | 1 July 2024 | DI2024-183 |
| Taxation Administration (Amounts Payable—Rates) Determination 2024[8] | Disallowable instruments | s 46 | 1 July 2024 | DI2024-172 |
| Rates (Commercial Land) Exemption 2020[9] | Notifiable instruments | s 41 | 1 July 2019 | NI2020-223 |
| Rates (Commercial Land) Exemption 2021[10] | Notifiable instruments | s 41 | 1 January 2021 | NI2021-23 |
| Rates (Commercial Land) Exemption 2021 (No 2)[11] | Notifiable instruments | s 41 | 1 August 2021 | NI2021-575 |
| Rates (Fixed Charge) Exemption 2019 (No 1)[12] | Notifiable instruments | s 41 | 1 July 2019 - 30 June 2069 | NI2019-755 |
| Rates (Fixed Charge) Exemption 2024[13] | Notifiable instruments | s 41 | 1 July 2024 - 30 June 2029 | NI2024-315 |
| Rates (Pensioner) Exemption 2017 [14] | Notifiable instruments | s 41 | 21 April 2017 | NI2017-189 |
Related instruments
| Name | Effective | Year and No |
|---|---|---|
| Taxation Administration (Amounts Payable—Interest Rates) Determination 2017 (No 1)[15] | 1 July 2017 | DI2017-146 |
Point-in-time versions
| Effective | Files/Formats | Version | Published | Notes |
|---|---|---|---|---|
| 1 July 2024 | HTMLPDFWord | R44 | 1 July 2024 | Republication for amendments by A2023-47[4] |
| 27 November 2023 - 30 June 2024 | HTMLPDFWord | R43 | 27 November 2023 | Republication for amendments by A2023-36[16] |
| 30 September 2023 - 26 November 2023 | HTMLPDFWord | R42 | 30 September 2023 | Republication for expiry of provisions (s 19 (3)-(9)) |
| 20 December 2022 - 29 September 2023 | HTMLPDFWord | R41 | 20 December 2022 | Republication for amendments by A2022-10[17] |
| 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[18] |
| 20 May 2021 - 22 June 2021 | HTMLPDFWord | R38 | 20 May 2021 | Republication for amendments by A2021-10[19] |
| 1 July 2020 - 19 May 2021 | HTMLPDFWord | R37 | 1 July 2020 | Republication for amendments by A2020-8[20] |
| 14 May 2020 - 30 June 2020 | HTMLPDFWord | R36 | 14 May 2020 | Republication for amendments by A2020-14[21] |
| 16 December 2019 - 13 May 2020 | HTMLPDFWord | R35 | 16 December 2019 | Republication for amendments by A2019-46[22] |
| 28 March 2019 - 15 December 2019 | HTMLPDFWord | R34 | 28 March 2019 | Republication for amendments by A2019-7[23] |
| 1 July 2018 - 27 March 2019 | HTMLPDFWord | R33 | 1 July 2018 | Republication for amendments by A2018-15[24] 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[25] |
| 18 September 2017 - 28 February 2018 | HTMLPDFWord | R31 | 18 September 2017 | Republication for amendments by A2017-1[26] |
| 1 July 2017 - 17 September 2017 | HTMLPDFWord | R30 | 1 July 2017 | Republication for amendments by A2017-11[27] |
| 1 September 2016 - 30 June 2017 | HTMLPDFWord | R29 | 1 September 2016 | Republication for amendments by A2016-47[28] and A2016-52[29] |
| 18 August 2016 - 31 August 2016 | HTMLPDFWord | R28 | 18 August 2016 | Republication for amendments by A2016-40[30] and A2016-41[31] |
| 25 November 2015 - 17 August 2016 | HTMLPDFWord | R27 | 25 November 2015 | Republication for amendments by A2015-48[32] and A2015-49[33] |
| 6 November 2015 - 24 November 2015 | HTMLPDFWord | R26 | 6 November 2015 | Republication for amendments by A2015-44[34] |
| 1 July 2015 - 5 November 2015 | HTMLPDFWord | R25 | 1 July 2015 | Republication for amendments by A2015-19[35] |
| 19 November 2014 - 30 June 2015 | HTMLPDFWord | R24 | 19 November 2014 | Republication for amendments by A2014-44[36] |
| 23 May 2013 - 18 November 2014 | HTMLPDFWord | R23 | 23 May 2013 | Republication for amendments by A2013-17[37] |
| 11 September 2012 - 22 May 2013 | HTMLPDFWord | R22 | 11 September 2012 | Republication for amendments by A2012-40[38] |
| 1 July 2012 - 10 September 2012 | HTMLPDFWord | R21 | 1 July 2012 | Republication for amendments by A2012-37[39] |
| 30 March 2012 - 30 June 2012 | HTMLPDFWord | R20 | 30 March 2012 | Republication for amendments by A2011-41[40] |
| 12 December 2011 - 29 March 2012 | HTMLPDFWord | R19 | 12 December 2011 | Republication for amendments by A2011-52[41] |
| 7 July 2010 - 11 December 2011 | HTMLPDFWord | R18 | 7 July 2010 | Republication for amendments by A2010-20[42] |
| 1 January 2010 - 6 July 2010 | HTMLPDFWord | R17 | 1 January 2010 | Republication for amendments by A2009-52[43] |
| 17 December 2009 - 31 December 2009 | HTMLPDFWord | R16 | 17 December 2009 | Republication for amendments by A2009-49[44] |
| 22 September 2009 - 16 December 2009 | HTMLPDFWord | R15 | 22 September 2009 | Republication for amendments by A2009-20[45] |
| 2 February 2009 - 21 September 2009 | HTMLPDFWord | R14 | 2 February 2009 | Republication for amendments by A2008-37[46] |
| 1 July 2008 - 1 February 2009 | HTMLPDFWord | R13 | 1 July 2008 | Republication for amendments by A2008-16[47] |
| 19 May 2008 - 30 June 2008 | HTMLPDFWord | R12 | 19 May 2008 | Republication for amendments by A2008-14[48] |
| 3 October 2007 - 18 May 2008 | HTMLPDFWord | R11* | 3 October 2007 | Republication for amendments by A2007-29[49] |
| 1 July 2007 - 2 October 2007 | HTMLPDFWord | R10 | 1 July 2007 | Republication for amendments by A2007-2[50] |
| 20 June 2007 - 30 June 2007 | HTMLPDFWord | R9 | 20 June 2007 | Republication for amendments by A2007-21[51] |
| 12 April 2007 - 19 June 2007 | HTMLPDFWord | R8 | 12 April 2007 | Republication for amendments by A2007-3[52] |
| 1 July 2006 - 11 April 2007 | HTMLPDFWord | R7 | 1 July 2006 | Republication for amendments by A2006-29[53] |
| 18 May 2006 - 30 June 2006 | HTMLPDFWord | R6 | 18 May 2006 | Republication for amendments by A2006-19[54] |
| 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[55] |
| 29 June 2005 - 30 June 2005 | HTMLPDFWord | R3 | 29 June 2005 | Republication for amendments by A2005-29[56] |
| 2 June 2005 - 28 June 2005 | HTMLPDFWord | R2 | 2 June 2005 | Republication for amendments by A2005-20[57] |
| 1 July 2004 - 1 June 2005 | HTMLPDFWord | R1 | 1 July 2004 | Republication for new Act and amendments by A2004-36[58] |
| 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[59].
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
Commencement
| Provision | Commencement date | Commencement method |
|---|---|---|
| s 1, s 2 | 18 February 2004 | LA[60] 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) | 29 September 2023 (midnight) | 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 |
|---|---|---|---|
| A2023-47[4] | Revenue Legislation Amendment Act 2023 [No 2] | pt 3 | 1 July 2024 |
| A2023-36[16] | Planning (Consequential Amendments) Act 2023 | sch 1 pt 1.55 | 27 November 2023 |
| A2022-10[17] | Education Amendment Act 2022 | sch 1 pt 1.5 | 20 December 2022 |
| A2021-12[18] | Statute Law Amendment Act 2021 | sch 3 pt 3.50 | 23 June 2021 |
| A2021-10[19] | Revenue Legislation Amendment Act 2021 | sch 1 pt 1.6 | 20 May 2021 |
| A2020-8[20] | Rates Amendment Act 2020 | ss 4-13 | 1 July 2020 |
| A2020-14[21] | COVID-19 Emergency Response Legislation Amendment Act 2020 | sch 1 pt 1.26 | 14 May 2020 |
| A2019-46[22] | Revenue Legislation Amendment Act 2019 (No 2) | pt 6 | 16 December 2019 |
| A2019-7[23] | Revenue Legislation Amendment Act 2019 | sch 1 pt 1.6 | 28 March 2019 |
| A2018-15[61] | Land Tax Amendment Act 2018 | s 47 | 1 July 2018 |
| A2018-2[62] | Revenue Legislation Amendment Act 2018 | sch 1 pt 1.8 | 1 March 2018 |
| A2017-1[63] | Revenue Legislation Amendment Act 2017 | sch 1 pt 1.9 | 18 September 2017 |
| A2017-11[64] | Revenue Legislation Amendment Act 2017 (No 2) | pt 4 | 1 July 2017 |
| A2016-52[65] | Public Sector Management Amendment Act 2016 | sch 1 pt 1.55 | 1 September 2016 |
| A2016-47[66] | Revenue Legislation Amendment Act 2016 | pt 3 | 1 September 2016 |
| A2016-41[67] | Rates (Pensioner Rebate) Amendment Act 2016 | ss 4-9 | 18 August 2016 |
| A2016-40[68] | Safer Families Levy Act 2016 | ss 4-6 | 18 August 2016 |
| A2015-49[69] | Revenue Legislation Amendment Act 2015 | pt 7 | 25 November 2015 |
| A2015-48[70] | Revenue (Charitable Organisations) Legislation Amendment Act 2015 | pt 4 | 25 November 2015 |
| A2015-44[71] | Rates Amendment Act 2015 | ss 4-7 | 6 November 2015 |
| A2015-19[72] | Planning and Development (University of Canberra and Other Leases) Legislation Amendment Act 2015 | pt 18 | 1 July 2015 |
| A2014-44[73] | Statute Law Amendment Act 2014 (No 2) | sch 3 pt 3.9 | 19 November 2014 |
| A2013-17[74] | Revenue Legislation (Tax Reform) Amendment Act 2013 | sch 1 pt 1.2 | 23 May 2013 |
| A2012-40[75] | Civil Unions Act 2012 | sch 3 pt 3.23 | 11 September 2012 |
| A2012-37[76] | Rates and Land Tax Legislation Amendment Act 2012 | pt 3 | 1 July 2012 |
| A2011-41[77] | Unit Titles (Management) Act 2011 | sch 5 pt 5.10 | 30 March 2012 |
| A2011-52[78] | Statute Law Amendment Act 2011 (No 3) | sch 3 pt 3.47 | 12 December 2011 |
| A2010-20[79] | Revenue Legislation Amendment Act 2010 (No 2) | pt 4 | 7 July 2010 |
| A2009-52[80] | Rates and Land Tax Legislation Amendment Act 2009 | pt 4 | 1 January 2010 |
| A2009-49[81] | Statute Law Amendment Act 2009 (No 2) | sch 3 pt 3.60 | 17 December 2009 |
| A2009-20[82] | Statute Law Amendment Act 2009 | sch 3 pt 3.63 | 22 September 2009 |
| A2008-37[83] | ACT Civil and Administrative Tribunal Legislation Amendment Act 2008 (No 2) | sch 1 pt 1.88 | 2 February 2009 |
| A2008-16[84] | Land Rent Act 2008 | sch 1 pt 1.3 | 1 July 2008 |
| A2008-14[85] | Civil Partnerships Act 2008 | sch 1 pt 1.22 | 19 May 2008 |
| A2007-29[86] | Revenue Legislation (Housing Affordability Initiatives) Amendment Act 2007 | pt 4 | 3 October 2007 |
| A2007-2[87] | Rates Amendment Act 2007 | ss 4-8 | 1 July 2007 |
| A2007-21[88] | Revenue Legislation Amendment Act 2007 | pt 5 | 20 June 2007 |
| A2007-3[89] | Statute Law Amendment Act 2007 | sch 3 pt 3.83 | 12 April 2007 |
| A2006-29[90] | Rates Amendment Act 2006 | ss 4-8 | 1 July 2006 |
| A2006-19[91] | Revenue Legislation Amendment Act 2006 | pt 5 | 18 May 2006 |
| A2005-23[92] | Rates Amendment Act 2005 | s 4 | 1 July 2005 |
| A2005-29[93] | Revenue Legislation Amendment Act 2005 | pt 5 | 29 June 2005 |
| A2005-20[94] | Statute Law Amendment Act 2005 | sch 3 pt 3.48 | 2 June 2005 |
| A2004-36[95] | Revenue Legislation Amendment Act 2004 | pt 2 | 1 July 2004 |
| A2006-22[96] | Civil Unions Act 2006 | sch 1 pt 1.26 | never commenced |