Land Tax Act 2004

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Select version to search Documents version All versions R34 (current) 26 December 2025 R33 27 November 2023 - 25 December 2025 R32 1 October 2023 - 26 November 2023 R31 12 April 2023 - 30 September 2023 R30 1 July 2021 - 11 April 2023 R29 23 June 2021 - 30 June 2021 R28 20 May 2021 - 22 June 2021 R27 10 December 2019 - 19 May 2021 R26 28 March 2019 - 9 December 2019 R25 1 July 2018 - 27 March 2019 R24 1 March 2018 - 30 June 2018 R23 18 September 2017 - 28 February 2018 R22 1 July 2017 - 17 September 2017 R21 1 May 2017 - 30 June 2017 R20 25 November 2015 - 30 April 2017 R19 1 July 2015 - 24 November 2015 R18 19 November 2014 - 30 June 2015 R17 1 October 2014 - 18 November 2014 R16 23 May 2013 - 30 September 2014 R15 1 July 2012 - 22 May 2013 R14 30 March 2012 - 30 June 2012 R13 2 September 2011 - 29 March 2012 R12* 1 January 2010 - 1 September 2011 R11 2 February 2009 - 31 December 2009 R10 1 July 2008 - 1 February 2009 R9 10 November 2007 - 30 June 2008 R8 3 October 2007 - 9 November 2007 R7 20 June 2007 - 2 October 2007 R6 15 June 2007 - 19 June 2007 R5 18 May 2006 - 14 June 2007 R4 2 July 2005 - 17 May 2006 R3 29 June 2005 - 1 July 2005 R2 2 June 2005 - 28 June 2005 R1 1 July 2004 - 1 June 2005 As notified 1 July 2004 Clear Search Current law Regulations & instruments Point-in-time versions Law history Current version Effective Files/Formats Version Published Notes 26 December 2025 View online icon HTML Download icon PDF Download icon Word R34 26 December 2025 Republication for amendments by A2025-29 Administering Minister and Directorate Treasurer - Chief Minister, Treasury and Economic Development Directorate Legislative instruments Legislative instruments under the Act and its subordinate laws Name Status Classifier Type Under Effective Year and No Rates and Land Tax (Rates and land tax in arrears) Declaration 2005 (No 1) (Repealed) Repealed Notifiable instruments s 21 11 October 2005 - 25 November 2015 NI2005-364 Rates and Land Tax (Rates and land tax in arrears) Declaration 2008 (No 1) (Repealed) Repealed Notifiable instruments s 21 27 June 2008 - 25 November 2015 NI2008-239 Land Tax (Certificate and Statement Fees) Determination 2013 (No 1) (Repealed) Repealed Fee Disallowable instruments s 43 1 July 2013 - 30 June 2014 DI2013-181 Rates and Land Tax (Rates and land tax in arrears) Declaration 2014 (No 1) (Repealed) Repealed Notifiable instruments s 21 28 February 2014 - 25 November 2015 NI2014-65 Rates and Land Tax (Rates and land tax in arrears) Declaration 2014 (No 2) (Repealed) Repealed Notifiable instruments s 21 18 March 2014 - 25 November 2015 NI2014-87 Rates and Land Tax (Rates and land tax in arrears) Declaration 2014 (No 3) (Repealed) Repealed Notifiable instruments s 21 25 April 2014 - 25 November 2015 NI2014-171 Rates and Land Tax (Rates and land tax in arrears) Declaration 2014 (No 4) (Repealed) Repealed Notifiable instruments s 21 20 June 2014 - 25 November 2015 NI2014-267 Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2014 (No 1) (Repealed) Repealed Fee Disallowable instruments s 43 1 July 2014 - 30 June 2015 DI2014-179 Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 1) (Repealed) Repealed Notifiable instruments s 21 17 April 2015 - 25 November 2015 NI2015-163 Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 2) (Repealed) Repealed Notifiable instruments s 21 15 May 2015 - 25 November 2015 NI2015-206 Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2015 (No 1) (Repealed) Repealed Fee Disallowable instruments s 43 1 July 2015 - 30 June 2016 DI2015-164 Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 3) (Repealed) Repealed Notifiable instruments s 21 4 July 2015 - 25 November 2015 NI2015-356 Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 4) (Repealed) Repealed Notifiable instruments s 21 14 August 2015 - 25 November 2015 NI2015-476 Rates and Land Tax (Rates and land tax in arrears) Declaration 2015 (No 5) (Repealed) Repealed Notifiable instruments s 21 25 September 2015 - 25 November 2015 NI2015-549 Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2016 (No 1) (Repealed) Repealed Fee Disallowable instruments s 43 1 July 2016 - 30 June 2017 DI2016-141 Rates, Land Tax and Land Rent (Certificate and Statement Fees) Determination 2017 (No 1) (Repealed) Repealed Fee Disallowable instruments s 43 1 July 2017 - 30 June 2018 DI2017-145 Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2018 (No 1) (Repealed) Repealed Fee Disallowable instruments s 43 1 July 2018 - 30 June 2019 DI2018-181 Land Tax (Non-independent) Exemption 2019 None Notifiable instruments s 34 1 July 2018 NI2019-30 Land Tax (Affordable Community Housing) Determination 2019 (No 1) (Repealed) Repealed Disallowable instruments s 13A Never effective DI2019-32 Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2019 (No 1) (Repealed) Repealed Fee Disallowable instruments s 43 1 July 2019 - 30 June 2020 DI2019-144 Land Tax (Affordable Community Housing) Determination 2019 (No 2) (Repealed) Repealed Disallowable instruments s 13A 28 March 2019 - 9 September 2020 DI2019-228 Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2020 (Repealed) Repealed Fee Disallowable instruments s 43 1 July 2020 - 30 June 2021 DI2020-193 Land Tax (Affordable Community Housing) Determination 2020 (Repealed) Repealed Disallowable instruments s 13A 10 September 2020 - 1 February 2021 DI2020-277 Land Tax (Affordable Community Housing) Determination 2021 (Repealed) Repealed Disallowable instruments s 13A 2 February 2021 - 31 March 2023 DI2021-18 Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2021 (Repealed) Repealed Fee Disallowable instruments s 43 1 July 2021 - 30 June 2022 DI2021-170 Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2022 (Repealed) Repealed Fee Disallowable instruments s 43 1 July 2022 - 30 June 2023 DI2022-161 Land Tax (Affordable Community Housing) Determination 2023 (Repealed) Repealed Disallowable instruments s 13A Never effective DI2023-34 Land Tax (Affordable Community Housing) Determination 2023 (No 2) (Repealed) Repealed Disallowable instruments s 13A 1 April 2023 - 30 April 2024 DI2023-48 Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2023 (Repealed) Repealed Fee Disallowable instruments s 43 1 July 2023 - 30 June 2024 DI2023-171 Land Tax (Affordable Community Housing) Determination 2024 (Repealed) Repealed Disallowable instruments s 13A 1 May 2024 - 30 April 2025 DI2024-79 Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2024 (Repealed) Repealed Fee Disallowable instruments s 43 1 July 2024 - 30 June 2025 DI2024-183 Land Tax (Affordable Community Housing) Determination 2025 (Repealed) Repealed Disallowable instruments s 13A 1 May 2025 - 30 June 2025 DI2025-55 Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2025 (Repealed) Repealed Fee Disallowable instruments s 43 1 July 2025 - 30 June 2026 DI2025-155 Land Tax (Affordable Community Housing) Determination 2025 (No 2) (Repealed) Repealed Disallowable instruments s 13A 1 July 2025 - 30 April 2026 DI2025-156 Land Tax (Block 6 Section 25 Ainslie) Exemption 2025 None Notifiable instruments s 34 24 December 2025 NI2025-692 Land Tax (Affordable Community Housing) Determination 2026 None Disallowable instruments s 13A 1 May 2026 DI2026-59 Rates, Land Tax, Land Rent and Duties (Certificate and Statement Fees) Determination 2026 None Fee Disallowable instruments s 43 1 July 2026 DI2026-145 Related instruments Name Effective Year and No Classification Status Taxation Administration (Land Tax) Determination 2004 (No 1) (Repealed) 1 July 2004 - 30 June 2004 DI2004-61 di Repealed Taxation Administration (Land Tax) Determination 2005 (No 1) (Repealed) 1 July 2005 - 30 June 2012 DI2005-60 di Repealed Taxation Administration (Land Tax) Determination 2012 (No 1) (Repealed) 1 July 2012 - 30 June 2013 DI2012-102 di Repealed Taxation Administration (Land Tax) Determination 2013 (No 1) (Repealed) 1 July 2013 - 30 June 2014 DI2013-178 di Repealed Taxation Administration (Land Tax) Determination 2014 (No 1) (Repealed) 1 July 2014 - 30 September 2014 DI2014-181 di Repealed Taxation Administration (Land Tax) Determination 2014 (No 2) (Repealed) 1 October 2014 - 30 June 2015 DI2014-279 di Repealed Taxation Administration (Land Tax) Determination 2015 (No 1) (Repealed) 1 July 2015 - 30 June 2016 DI2015-163 di Repealed Taxation Administration (Land Tax) Determination 2016 (No 1) (Repealed) 1 July 2016 - 30 June 2017 DI2016-143 di Repealed Taxation Administration (Amounts Payable—Rates and Land Tax Interest) Determination 2016 (No 1) (Repealed) 1 July 2016 - 30 June 2017 DI2016-147 di Repealed Taxation Administration (Amounts Payable—Land Tax) Determination 2017 (No 1) (Repealed) 1 July 2017 - 30 June 2018 DI2017-141 di Repealed Taxation Administration (Amounts Payable—Interest Rates) Determination 2017 (No 1) 1 July 2017 DI2017-146 di None Taxation Administration (Amounts Payable—Land Tax) Determination 2018 (No 1) (Repealed) 1 July 2018 - 30 June 2019 DI2018-179 di Repealed Taxation Administration (Amounts Payable—Land Tax) Determination 2019 (No 1) (Repealed) 1 July 2019 - 30 June 2020 DI2019-145 di Repealed Taxation Administration (Amounts Payable—Land Tax) Determination 2020 (Repealed) 1 July 2020 - 30 June 2021 DI2020-177 di Repealed Taxation Administration (Amounts Payable—Land Tax) Determination 2021 (Repealed) 1 July 2021 - 30 September 2022 DI2021-169 di Repealed Taxation Administration (Amounts Payable—Land Tax) Determination 2022 (Repealed) 1 October 2022 - 30 June 2023 DI2022-218 di Repealed Taxation Administration (Amounts Payable—Land Tax) Determination 2023 (Repealed) 1 July 2023 - 30 June 2024 DI2023-168 di Repealed Taxation Administration (Amounts Payable—Land Tax) Determination 2024 (Repealed) 1 July 2024 - 30 June 2025 DI2024-181 di Repealed Taxation Administration (Amounts Payable—Land Tax) Determination 2025 (Repealed) 1 July 2025 - 30 June 2026 DI2025-153 di Repealed Taxation Administration (Amounts Payable—Land Tax) Determination 2026 1 July 2026 DI2026-152 di None Point-in-time versions Enter a date to find a version from 1 July 2004 onwards : The following table lists 34 point in time versions. 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Effective Files/Formats Version Published Notes 26 December 2025 View online icon HTML Download icon PDF Download icon Word R34 26 December 2025 Republication for amendments by A2025-29 27 November 2023 - 25 December 2025 View online icon HTML Download icon PDF Download icon Word R33 27 November 2023 Republication for amendments by A2023-36 1 October 2023 - 26 November 2023 View online icon HTML Download icon PDF Download icon Word R32 1 October 2023 Republication for amendments by A2023-6 12 April 2023 - 30 September 2023 View online icon HTML Download icon PDF Download icon Word R31 12 April 2023 Republication for amendments by A2023-6 1 July 2021 - 11 April 2023 View online icon HTML Download icon PDF Download icon Word R30 1 July 2021 Republication for expiry of transitional provisions (pt 8) 23 June 2021 - 30 June 2021 View online icon HTML Download icon PDF Download icon Word R29 23 June 2021 Republication for amendments by A2021-12 20 May 2021 - 22 June 2021 View online icon HTML Download icon PDF Download icon Word R28 20 May 2021 Republication for amendments by A2021-10 10 December 2019 - 19 May 2021 View online icon HTML Download icon PDF Download icon Word R27 10 December 2019 Republication for amendments by A2019-46 28 March 2019 - 9 December 2019 View online icon HTML Download icon PDF Download icon Word R26 28 March 2019 Republication for amendments by A2019-7 1 July 2018 - 27 March 2019 View online icon HTML Download icon PDF Download icon Word R25 1 July 2018 Republication for amendments by A2018-15 1 March 2018 - 30 June 2018 View online icon HTML Download icon PDF Download icon Word R24 1 March 2018 Republication for amendments by A2018-2 18 September 2017 - 28 February 2018 View online icon HTML Download icon PDF Download icon Word R23 18 September 2017 Republication for amendments by A2017-1 1 July 2017 - 17 September 2017 View online icon HTML Download icon PDF Download icon Word R22 1 July 2017 Republication for amendments by A2017-11 1 May 2017 - 30 June 2017 View online icon HTML Download icon PDF Download icon Word R21 1 May 2017 Republication for amendments by A2017-8 25 November 2015 - 30 April 2017 View online icon HTML Download icon PDF Download icon Word R20 25 November 2015 Republication for amendments by A2015-49 1 July 2015 - 24 November 2015 View online icon HTML Download icon PDF Download icon Word R19 1 July 2015 Republication for amendments by A2015-19 19 November 2014 - 30 June 2015 View online icon HTML Download icon PDF Download icon Word R18 19 November 2014 Republication for amendments by A2014-44 1 October 2014 - 18 November 2014 View online icon HTML Download icon PDF Download icon Word R17 1 October 2014 Republication for amendments by A2014-36 23 May 2013 - 30 September 2014 View online icon HTML Download icon PDF Download icon Word R16 23 May 2013 Republication for amendments by A2013-17 1 July 2012 - 22 May 2013 View online icon HTML Download icon PDF Download icon Word R15 1 July 2012 Republication for amendments by A2012-37 30 March 2012 - 30 June 2012 View online icon HTML Download icon PDF Download icon Word R14 30 March 2012 Republication for amendments by A2011-41 2 September 2011 - 29 March 2012 View online icon HTML Download icon PDF Download icon Word R13 2 September 2011 Republication for amendments by A2011-33 1 January 2010 - 1 September 2011 View online icon HTML Download icon PDF Download icon Word R12* 1 January 2010 Republication for amendments by A2009-52 2 February 2009 - 31 December 2009 View online icon HTML Download icon PDF Download icon Word R11 2 February 2009 Republication for amendments by A2008-37 1 July 2008 - 1 February 2009 View online icon HTML Download icon PDF Download icon Word R10 1 July 2008 Republication for amendments by A2008-16 10 November 2007 - 30 June 2008 View online icon HTML Download icon PDF Download icon Word R9 10 November 2007 Republication for amendments by A2007-8 3 October 2007 - 9 November 2007 View online icon HTML Download icon PDF Download icon Word R8 3 October 2007 Republication for amendments by A2007-29 20 June 2007 - 2 October 2007 View online icon HTML Download icon PDF Download icon Word R7 20 June 2007 Republication for amendments by A2007-21 15 June 2007 - 19 June 2007 View online icon HTML Download icon PDF Download icon Word R6 15 June 2007 Republication for amendments by A2007-20 18 May 2006 - 14 June 2007 View online icon HTML Download icon PDF Download icon Word R5 18 May 2006 Republication for amendments by A2006-19 2 July 2005 - 17 May 2006 View online icon HTML Download icon PDF Download icon Word R4 2 July 2005 Republication for commenced expiry 29 June 2005 - 1 July 2005 View online icon HTML Download icon PDF Download icon Word R3 29 June 2005 Republication for amendments by A2005-29 2 June 2005 - 28 June 2005 View online icon HTML Download icon PDF Download icon Word R2 2 June 2005 Republication for amendments by A2005-20 1 July 2004 - 1 June 2005 View online icon HTML Download icon PDF Download icon Word R1 1 July 2004 Republication for new Act 1 July 2004 View online icon HTML Download icon PDF Download icon Word As notified 18 February 2004 Bill and Explanatory statement The bill and explanatory statement for this Act are accessed from Land Tax Bill 2003 . Notification statement The Land Tax Act 2004 has been passed by the Legislative Assembly and is notified under the Legislation Act 2001. Notified: 18 February 2004 (Parliamentary Counsel) Act as notified Date notified Effective Files/Formats Notes 18 February 2004 1 July 2004 View online icon HTML Download icon PDF Download icon Word Commencement Provision Commencement date Commencement method s 1, s 2 18 February 2004 LA s 75 (1) remainder 1 July 2004 s 2 Expiries Provision Expiry date Expiry method pt 8 30 June 2021 (midnight) s 60 pt 7 1 July 2005 (midnight) s 57 Amendments For section-by-section amendment annotations, see the amendment history in the endnotes in the current version of this law. Year and number Amending law Amending provision Commencement date A2021-10 Revenue Legislation Amendment Act 2021 sch 1 pt 1.2 20 May 2021 A2021-12 Statute Law Amendment Act 2021 sch 3 pt 3.31 23 June 2021 A2019-46 Revenue Legislation Amendment Act 2019 (No 2) pt 4 10 December 2019 A2019-7 Revenue Legislation Amendment Act 2019 sch 1 pt 1.4 28 March 2019 A2018-15 Land Tax Amendment Act 2018 ss 4-46 1 July 2018 A2018-2 Revenue Legislation Amendment Act 2018 sch 1 pt 1.5 1 March 2018 A2017-11 Revenue Legislation Amendment Act 2017 (No 2) pt 3 1 July 2017 A2017-8 Co-operatives National Law (ACT) Act 2017 sch 2 pt 2.3 1 May 2017 A2017-1 Revenue Legislation Amendment Act 2017 sch 1 pt 1.4 18 September 2017 A2015-49 Revenue Legislation Amendment Act 2015 pt 5 25 November 2015 A2015-19 Planning and Development (University of Canberra and Other Leases) Legislation Amendment Act 2015 pt 10 1 July 2015 A2014-44 Statute Law Amendment Act 2014 (No 2) sch 3 pt 3.7 19 November 2014 A2014-36 Land Tax Amendment Act 2014 ss 4-10 1 October 2014 A2013-17 Revenue Legislation (Tax Reform) Amendment Act 2013 sch 1 pt 1.1 23 May 2013 A2012-37 Rates and Land Tax Legislation Amendment Act 2012 pt 2 1 July 2012 A2011-41 Unit Titles (Management) Act 2011 sch 5 pt 5.5 30 March 2012 A2011-33 Land Tax Amendment Act 2011 s 4 2 September 2011 A2009-52 Rates and Land Tax Legislation Amendment Act 2009 pt 2 1 January 2010 A2008-37 ACT Civil and Administrative Tribunal Legislation Amendment Act 2008 (No 2) sch 1 pt 1.62 2 February 2009 A2008-16 Land Rent Act 2008 sch 1 pt 1.1 1 July 2008 A2007-29 Revenue Legislation (Housing Affordability Initiatives) Amendment Act 2007 pt 3 3 October 2007 A2007-21 Revenue Legislation Amendment Act 2007 pt 3 20 June 2007 A2007-20 Land Tax (Interest and Penalty) Amendment Act 2007 s 4, s 5 15 June 2007 A2007-8 Housing Assistance Act 2007 sch 1 pt 1.5 10 November 2007 A2006-19 Revenue Legislation Amendment Act 2006 pt 3 18 May 2006 A2005-29 Revenue Legislation Amendment Act 2005 pt 3 29 June 2005 A2005-20 Statute Law Amendment Act 2005 sch 3 pt 3.32 2 June 2005 A2023-6 Revenue Legislation Amendment Act 2023 pt 3 12 April 2023 A2023-6 Revenue Legislation Amendment Act 2023 sch 1 pt 1.2 1 October 2023 A2023-36 Planning (Consequential Amendments) Act 2023 sch 1 pt 1.39 27 November 2023 A2025-29 Statute Law Amendment Act 2025 sch 4 pt 4.107 26 December 2025 Subscribe to this law About this site Contact us Disclaimer Privacy Accessibility Copyright Glossary Abbreviation key Related links Acknowledgement of Country Copyright 2001 ACT Government. 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