Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Actssubstitute
46 Determination for deferral of rates on application
(1) The owner of a parcel of land may apply to the commissioner for a determination deferring payment of rates payable for the parcel.
Note If a form is approved under the Taxation Administration Act, s 139C for the application, the form must be used.
(2) The commissioner must make the determination if satisfied—
(a) that the owner is a pensioner or, if there are 2 or more owners, each owner is a pensioner; or
(b) if the owner, or each owner, is not a pensioner—that payment of the total amount of rates payable or to become payable is likely to cause substantial hardship to the owner or each owner; or
(c) that the owners are a pensioner and his or her partner who is not a pensioner; or
(d) for an application made by a pensioner who is a joint owner—that no other owner of the parcel can reasonably contribute to the payment of rates for the parcel.
(3) The determination may do either or both of the following:
(a) defer the obligation of the owner or an owner to pay all or part of the total amount of rates payable for the parcel as at the date of the determination;
(b) defer the obligation of the owner or an owner to pay all or part of each amount of rates to become payable for the parcel while the determination is in force.
(4) If the commissioner makes a determination, the commissioner must give a copy of the determination to the person to whom it relates.
Note For how documents may be served, see the Legislation Act, pt 19.5.
(5) However, the commissioner may make a determination only if—
(a) the lease under which the parcel is held permits the parcel to be used only for residential purposes; and
(b) each applicant ordinarily lives on the parcel.
(6) Despite subsection (5), the commissioner may make a determination in relation to 1 or more joint owners of a parcel (but not by all the joint owners) even if each owner does not ordinarily live on the parcel, if—
(a) the applicant is an owner who ordinarily lives on the parcel; and
(b) the commissioner is satisfied that it is appropriate to make the determination.
(7) To remove any doubt, the owner of a parcel of land who has received a rebate for rates under division 7.3 may make an application under this section.
47 Determination for deferral of rates without application
(1) The commissioner may, at any time on the commissioner's own initiative, make a determination deferring payment of rates payable by the owner or an owner for a parcel of land if the commissioner is satisfied that there are exceptional circumstances justifying the deferral.
(2) The determination may do either or both of the following:
(a) defer the obligation of the owner or an owner to pay all or part of the total amount of rates payable for the parcel as at the date of the determination;
(b) defer the obligation of the owner or an owner to pay all or part of each amount of rates to become payable for the parcel while the determination is in force.
(3) If the commissioner makes a determination, the commissioner must give a copy of the determination to the person to whom it relates.
Note For how documents may be served, see the Legislation Act, pt 19.5.
(4) However, the commissioner may make the determination only if—
(a) the lease under which the parcel is held permits the parcel to be used only for residential purposes; and
(b) if the owner does not ordinarily live on the parcel—
(i) the owner is living elsewhere because of the exceptional circumstances; and
(ii) the owner has not entered into a tenancy agreement in relation to the parcel.
(5) In this section:
"tenancy agreement", in relation to a parcel of land—
(a) means an agreement under which a person grants to someone else for value a right of occupation of the parcel of land, or any part of it (including any building on it), for use as a residence—
(i) whether or not the right of occupation is exclusive; and
(ii) whether the agreement is express or implied; and
(iii) whether the agreement is in writing, is oral, or is partly in writing and partly oral; but
(b) does not include an agreement giving a right of occupation only as a boarder or lodger.
(6) To remove any doubt, the commissioner may make a determination under this section in relation to a parcel of land even though the owner of the parcel has received a rebate for rates under division 7.3.