Page 4843 - Week 15 - Thursday, 16 December 1993

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APPENDIX 6:

(Incorporated in Hansard on 16 December 1993 at page 4732)

CHIEF MINISTER FOR THE AUSTRALIAN CAPITAL TERRITORY

LEGISLATIVE ASSEMBLY QUESTION

QUESTION WITHOUT NOTICE TAKEN ON NOTICE

24 NOVEMBER 1993

MS FOLLETT On 24 November 1993 Mr Stevenson asked me a

question concerning the ability to rent a

residential property for which a Certificate of

Occupancy and Use has not been issued and the

liability of such a property for land tax.

MY ANSWER IS : Where a Certificate of Occupancy and Use has not been issued in respect of a residential dwelling then that dwelling cannot be occupied. Accordingly such a dwelling obviously could not be rented until such time as a Certificate has been issued.

If the dwelling is being constructed as the intended principal place of residence of the owner then there is no limit imposed by the Rates and Land Tax Act on the period of exemption from land tax during construction.

If the dwelling is being constructed for sale then the period of exemption from land tax during construction is limited to two years

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