Australian Capital Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2018 (NO. 2 OF 2018) - SCHEDULE 1

Schedule 1     Legislation amended

(see s 3)

Part 1.1     Civil Law (Property) Act 2006

[1.1]     Section 305 (2)

substitute

    (2)     To remove any doubt, this section is subject to the Taxation Administration Act 1999

, section 56H (Tax payable is charge on land).

Part 1.2     Duties Act 1999

[1.2]     New section 11 (3)

insert

    (3)     To remove any doubt, the commissioner may assess the liability for duty payable under this chapter before the duty becomes payable under section 16.

[1.3]     Table 16, except note

substitute

Table 16    

column 1 item	column 2 dutiable transaction	column 3 when duty becomes payable	column 4 period within which duty must be paid
1	transfer of dutiable property	when the transfer is registered with the registrar-general	14 days
2	agreement for sale or transfer	when the transfer is registered with the registrar-general after the agreement is completed	14 days
3	declaration of trust	when the declaration is made	90 days
4	grant of a Crown lease (or declared land sublease)	when the lease (or sublease) is registered with the registrar-general	14 days
5	grant of a commercial lease with premium	when the lease is granted	90 days
6	cancelled agreement for which duty is payable under s 50	when the cancelled agreement is lodged with the commissioner under s 15 (3)	14 days

[1.4]     Section 16 (2)

omit

14 days

substitute

the period mentioned in column 4 of the item

[1.5]     Section 90 (1) and (2)

omit

, at the rate specified under this Act for a transfer of dutiable property,

substitute

, at the determined rate,

[1.6]     Section 214 (2)

substitute

    (2)     However, if the dealer has not disposed of the vehicle within 12 months after its registration under this section, the dealer becomes liable to pay the duty on the application for registration that would have been payable if the exemption under this section had not applied.

[1.7]     Section 214A

omit

[1.8]     Section 217 (3)

substitute

    (3)     In this section:

"historic vehicle" means a motor vehicle, other than a veteran vehicle or a vintage vehicle, built not less than 30 years before—

        (a)     the day it was last registered; or

        (b)     if it is unregistered and is to be registered—the date of registration.

"veteran vehicle" means a motor vehicle built before 1919.

"vintage vehicle" means a motor vehicle built after 1918 and before 1931.

[1.9]     Section 252 (k), (l) and (m)

omit

[1.10]     New section 252AB

insert

252AB     Determination of fees

    (1)     The Minister may determine fees for this Act.

Note     The Legislation Act

contains provisions about the making of determinations and regulations relating to fees (see pt 6.3)

    (2)     A determination is a disallowable instrument.

Note     A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act

.

Part 1.3     First Home Owner Grant Regulation 2008

[1.11]     Section 4

omit

Part 1.4     Land Rent Act 2008

[1.12]     Section 18, definition of related , paragraph (c)

substitute

        (c)     the commissioner has, in relation to the parcel, complied with the Taxation Administration Act

, section 56I (Notice of tax in arrears).

[1.13]     Further amendments, mentions of section 10 (1)

omit

section 10 (1)

substitute

section 10

in

              •     section 8 (4), definition of "unimproved value", paragraph (b)

              •     section 8AA (4), definition of "unimproved value", paragraph (b)

              •     section 15 (3), definition of unimproved value

              •     section 17 (3), definition of "unimproved value", paragraph (b)

Part 1.5     Land Tax Act 2004

[1.14]     Section 17 (3)

omit

section 20 (3)

substitute

the Taxation Administration Act

, section 56H (3) (Tax payable is charge on land)

Part 1.6     Land Titles Act 1925

[1.15]     Section 178B (1)

after

lodged

insert

, or are required to be lodged,

[1.16]     Section 178B (1) (d)

omit

Part 1.7     Payroll Tax Act 2011

[1.17]     Section 29 (11) (a)

substitute

        (a)     the rate determined by legislative instrument under the ITAA

, section 28-25 (How to calculate your deduction) for working out a deduction for car expenses using the cents per kilometre method in the financial year immediately before the financial year in which the allowance is paid or payable; or

        (aa)     if there is more than 1 rate under the determination mentioned in paragraph (a), the highest of those rates; or

Part 1.8     Rates Act 2004

[1.18]     Section 28 (2) (b) (ii)

omit

[1.19]     Section 38

omit

[1.20]     Section 40 (1) (b) (ii)

omit

section 36 (1) (e) or (f)

substitute

section 36 (1) (b), (e) or (f)

[1.21]     Section 67 (6)

omit

[1.22]     Section 75

omit

Part 1.9     Taxation Administration Act 1999

[1.23]     Section 4 (b), (e), (f), (m) and (n)

omit

[1.24]     Section 5A, note 1

substitute

Note 1     Criminal Code

The Criminal Code

, ch 2 applies to the following offences against this Act (see Code, pt 2.1):

              •     s 71 (6) (Orders to comply with requirements)

              •     s 90D (3) (Authorised valuers—identity cards)

              •     s 90H (2) (General powers on entry to premises)

The chapter sets out the general principles of criminal responsibility (including burdens of proof and general defences), and defines terms used for offences to which the Code applies (eg "conduct", "intention", recklessness and strict liability ).

[1.25]     New section 14A

insert

14A     Notice of assessment—multiple blocks or sections in parcel

    (1)     This section applies if the commissioner issues a notice of assessment of the tax liability of a taxpayer in relation to a parcel of land comprising more than 1 block or section.

    (2)     The notice of assessment may identify the parcel of land by referring to 1 or more of the blocks or sections comprising the parcel.

[1.26]     Section 18G (2) (a)

substitute

        (a)     duty for any of the following dutiable transactions registered with the registrar-general under the Land Titles Act 1925

while the determination is in effect:

              (i)     an agreement for the transfer of dutiable property;

              (ii)     a grant of a Crown lease;

              (iii)     a grant of a declared land sublease;

              (iv)     a transaction prescribed by regulation for the Land Titles Act 1925

, section 178B (1); and

        (aa)     duty for any other dutiable transaction entered into while the determination is in effect; and