Australian Capital Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2006 (NO. 19 OF 2006 ) - SECT 21

Section 25 (2)

substitute

    (2)     If the commissioner makes an application in relation to 2 or more parcels of land, the following provisions apply:

        (a)     if the parcels or 2 or more of them have the same owner—the court may, on application by the commissioner, make a single order under section 24 in relation to all of those parcels;

        (b)     the court may make the orders about apportionment of rates and land tax, and any other amounts payable, that the court considers just;

        (c)     if the court makes an order under paragraph (a)—the court may, on application by the commissioner, also make any consequential or ancillary orders that the court considers appropriate.

Note     The application may include an application under the Rates Act 2004 , s 26 in relation to the parcel (see Legislation Act, s 49).

Part 4     Payroll Tax Act 1987