Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts7. Sections 21B and 21BA of the Principal Act are repealed and the following sections substituted:
“21B. (1) An eligible person who owns the parcel of land that is the person's principal place of residence in a rating year is, subject to this Part, entitled to a rebate in the person's liability for rates in that year in respect of the parcel of land.
“(2) The amount of the rebate shall be calculated in accordance with the formula—
x
where—
RL is the amount of the person's liability for rates in that year in respect of the parcel of land; and
D is the number of days in the year on which, as an eligible person, the person occupied the parcel of land as the person's principal place of residence.
“(3) A person is not entitled to a rebate unless the person has applied in accordance with subsection (4).
“(4) An application for a rebate—
(a) shall be in writing signed by the applicant;
(b) shall contain or be accompanied by—
(i) a statement of the particulars relied upon in support of the application; and
(ii) a statement signed by the applicant authorising a person or body chosen from time to time by the Commissioner to disclose relevant information about the applicant to the Commissioner for the purpose of determining the applicant's entitlement to a rebate; and
(c) be lodged with the Commissioner.
“(5) A person is not entitled to a rebate in the person's liability for rates in a rating year that occurred before the rating year in which the person applies for a rebate.
“(6) Nothing in this section shall be taken to affect the operation of section 24 of the Rates and Land Tax Act 1926 , section 27 of the Sewerage Rates Act 1968 or section 32 of the Water Rates Act 1959 .
“21BA. (1) A person who has applied for a rebate under section 21B shall notify the Commissioner in writing if—
(a) the person ceases to be—
(i) an eligible person; or
(ii) the owner or a joint owner of the person's principal place of residence; or
(b) in the case of a tenant in common—there is a change in the extent of the person's interest in his or her principal place of residence.
“(2) The notice shall be given to the Commissioner not later than 30 days after the date of the relevant event.
“(3) A person who contravenes subsection (1) without reasonable excuse is guilty of an offence punishable, on conviction, by a fine not exceeding $500.
“(4) Nothing in this section shall be taken to apply in relation to the transfer of an estate or interest in land of which notice has been given to the Commissioner in accordance with section 23 of the Rates and Land Tax Act 1926 .
“21BAA. (1) Where the Commissioner believes on reasonable grounds that a person's entitlement to a rebate under section 21B has altered or ceased, or will alter or cease, the Commissioner shall—
(a) calculate the amount of the person's adjusted liability for rates; and
(b) give the person notice in writing of the decision setting out—
(i) particulars of the amount of the adjusted liability;
(ii) the reasons for the decision; and
(iii) the date or dates on which any unpaid rates, or instalments of unpaid rates, are due for payment under the relevant Act.
“(2) The notice shall include a statement to the effect that, subject to the Administrative Appeals Tribunal Act 1989 , an application may be made to the Tribunal for a review of the decision.
“(3) The validity of a decision referred to in subsection (1) shall not be taken to have been affected by a failure to comply with subsection (2).
“(4) Application may be made to the Tribunal for a review of a decision referred to in subsection (1).
“21BAB. (1) Where—
(a) a person ceases to be an eligible person; and
(b) more than 14 days later the person becomes an eligible person again;
the person is not entitled to a rebate in respect of the person's liability for rates accruing after the person so becomes an eligible person again, unless the person applies for the rebate in accordance with subsection 21B (4).
“(2) Where—
(a) an eligible person ceases to be the owner or a joint owner of the person's principal place of residence; and
(b) more than 14 days later the person again becomes the owner or a joint owner of a parcel of land that is the person's principal place of residence;
the person is not entitled to a rebate in the person's liability for rates, in respect of the residence referred to in paragraph (b), accruing after the person becomes the owner or a joint owner of that residence, unless the person applies for the rebate in accordance with subsection 21B (4).”.