National Capital District Commission (Land Tax) Regulation 1991.

This Regulation grants power to the National Capital District Commission to impose land tax in accordance with this Regulation. The tax shall be assessed in accordance with methods prescribed by the Regulation. The Commission may request the Valuer-General to carry out a valuation of taxable land. All land in the National Capital District except: (a) customary land; (b) government land; (c) land that is the subject of a lease under Division X.7 of the Land Act 1996; and (d) any other land as determined by the Commission from time to time for purposes of this Regulation, shall be taxable land.