As far as I am aware it is across the board but don't know about any variances for commercial/investor but they have always paid land tax whereas owner occupiers don't. Yes - people are whinging that they paid the full whack of stamp duty but then their properties have risen dramatically in price and I feel the ACT delivers a high level of services. So unlike the standard low tax mantra which delivers poor services, many of us are happy to pay a bit more and get far better services.
Do remember that nobody actually owns property in the ACT - all on 99 year lease.
