Australian Capital Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2006 (NO. 19 OF 2006 ) - SECT 36

insert

    (2)     Each of the following circumstances is a ground for revocation of a deferral determination made under section 47 (Determination for deferral of rates without application) in relation to a parcel of land:

        (a)     each person to whom the determination relates has stopped being an owner of the parcel;

        (b)     the owner has entered into a tenancy agreement in relation to the parcel;

        (c)     the circumstances in relation to which the determination was made no longer exist or have changed.

    (3)     In this section:

"tenancy agreement", in relation to a parcel of land—see section 47 (5).