Australian Capital Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2017 (NO 2) (NO. 11 OF 2017) - SECT 17

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    (5A)     However, subsection (5) does not apply to a person (a  DI2016-150 person ) whose liability for the fixed charge component of rates for the 2016-17 financial year was determined under the Taxation Administration (Rates—Eligible Person Since 30 June 1997) Determination 2016 (No 1)

(DI2016-150).

    (5B)     For a DI2016-150 person, the amount of the rebate for the 2017-18 financial year is the lesser of—

        (a)     the amount that the person would have received as a rebate under subsection (5) for the 2016-17 financial year if the Rates (Pensioner Rebate) Amendment Act 2016

had commenced on 1 July 2016; and

        (b)     the amount worked out as follows:

    (5C)     Subsections (5A) and (5B) and this subsection expire on 30 June 2018.