Taxation Administration Act 1999

If tax payable for a parcel of land has been in arrears for at least 1 year, the commissioner may give the owner of the parcel written notice that the tax is in arrears.

At any time after giving notice, the commissioner may declare, in writing, that the tax for the parcel of land is in arrears.

A declaration is a notifiable instrument.

If the commissioner makes a declaration under subsection (2), the commissioner must give additional public notice that the tax for the parcel of land is in arrears.

Public notice means notice on an ACT government website or in a daily newspaper circulating in the ACT (see Legislation Act, dict, pt 1). The requirement in s (4) is in addition to the requirement for notification on the legislation register as a notifiable instrument.