Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts10. Where a parcel of land ceases to be exempt from land tax by reason only of the amendments of the Principal Act effected by this Act, then, in relation to the year commencing on 1 July 1991, that land is subject to land tax for the period commencing on 1 August 1991 and ending at the expiration of 30 June 1992, and subsection 22E (8) of the Principal Act as amended by this Act applies in relation to that land accordingly.