Australian Capital Territory Numbered Regulations Australian Capital Territory Numbered Regulations“14. (1) Subject to subregulation (2), for the purposes of subsection 184C (1) of the Act, the Minister may remit the change of use charge for the variation of a lease by an amount equal to 25% of the added value in relation to the variation where—
(a) the lease is held by the Commissioner for Housing; and
(b) the lease was granted to the Commissioner for a term commencing on or before 16 December 1987.
“(2) If a change of use charge eligible for a remission under subregulation (1) is also subject to an increase under regulation 14C (Enlarged area of land increase—s. 184C (3)), the remission is to be off-set by that increase.
“(3) This regulation does not apply in relation to the variation of a lease if regulation 13 (Local Centre remission—s. 184C (1)) applies in relation to the variation.
“14A. (1) For the purposes of subsection 184C (3) of the Act, the Minister may increase the change of use charge for the variation of a concessional lease by an amount equal to 25% of the added value in relation to the variation.
“(2) This regulation applies in relation to the variation of a concessional lease only if—
(a) the lease is to be varied to provide for a use other than a community use; and
(b) the lease is not a lease held by the Commissioner for Housing to which regulation 14 (Commissioner for Housing remission—s. 184C (1)) applies.
“(3) For the purposes of this regulation, the following leases are concessional leases:
(a) a lease granted for a consideration less than the full market value of the lease, whether any such consideration was paid as a lump sum for the grant or is payable under the lease as rent, and in relation to which neither of the following payments have been made to the Territory:
(i) a capital sum or sums in respect of its grant equal to the market value of the lease at the time of the payment, or at the time of the last such payment, as the case may be;
(ii) a capital sum or sums to reduce the rent payable under the lease to a nominal rent under section 186 of the Act;
except a further lease, a consolidated lease, a subdivided lease, a regranted lease, or a lease over land that, immediately prior to the grant of the lease, was owned, controlled or held by the Commissioner for Housing under the Housing Assistance Act 1987 ;
(b) a consolidated or subdivided concessional lease;
(c) a further concessional lease;
(d) a regranted concessional lease.
“(4) This regulation applies in relation to the variation of a lease consisting (by virtue of section 184 of the Act) of the grant of a lease following the surrender of a previous lease where the surrendered lease was a concessional lease .
“(5) In this regulation—
(a) each surrendered lease was a concessional lease; or
(b) if more than 1 lease was surrendered, and any (but not all) of the surrendered leases was a concessional lease—
(i) the surrendered leases were not over parcels of land of equal area; and
(ii) the surrendered lease that was over the largest parcel of land was a concessional lease;
“14B. (1) For the purposes of subsection 184C (3) of the Act, the Minister may increase the change of use charge for the variation of a recently commenced lease by an amount equal to 25% of the added value in relation to the variation.
“(2) For the purpose of this regulation, the following leases are recently commenced leases:
(a) a lease (other than a further lease, a consolidated lease, a subdivided lease or a regranted lease) the term of which commenced 5 years or less before the date of the application for variation;
(b) a consolidated or subdivided recently commenced lease;
(c) a further recently commenced lease;
(d) a recently regranted lease.
“(3) Subregulation (1) applies in relation to the variation of a lease consisting (by virtue of section 184 of the Act) of the grant of a lease following the surrender of a previous lease where the surrendered lease was a recently commenced lease, unless the variation has the effect only of correcting an error in the surrendered lease.
“(4) This regulation does not apply in relation to the variation of a lease if regulation 14A (Concessional lease increase—s. 184C (3)) applies in relation to the variation.
“(5) In this regulation—
(a) each surrendered lease was a recently commenced lease; or
(b) if more than 1 lease was surrendered, and any (but not all) of the surrendered leases was a recently commenced lease—
(i) if the surrendered leases were not over parcels of land of equal area—the surrendered lease that was over the largest parcel of land was a recently commenced lease; or
(ii) if all surrendered leases were over parcels of land of equal area—any surrendered lease was a recently commenced lease;
“14C. (1) This regulation applies in relation to a variation of a lease consisting (by virtue of section 184 of the Act) of the grant of a lease following the surrender of a previous lease if the area of land comprised in the new lease is larger than the area of land comprised in the surrendered lease.
“(2) Where this regulation applies, for the purposes of subsection 184C (3) of the Act the Minister may increase the change of use charge for the variation by an amount equal to 25% of that portion of the added value of the variation attributable to the additional portion of land comprised in the new lease.
“(3) This regulation does not apply in relation to the variation of a lease if regulation 14A (Concessional lease increase—s. 184C (3)) or regulation 14B (Recently commenced lease increase—s. 184C (3)) applies in relation to the variation.”.