Australian Capital Territory Repealed Acts

This legislation has been repealed.

DEBITS TAX ACT 1997

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Short title  
   3.      Interpretation for Act  
   4.      Incorporation of Administration Act  
   5.      Application  
   6.      Excluded debits  
   7.      Notional separation of debits  
   8.      Debits made in currency other than Australian currency  
   9.      Administration  

   PART 2--IMPOSITION OF TAX

   10.     Imposition of tax  

   PART 3--LIABILITY TO TAX

   11.     Liability to tax  
   12.     When tax payable  
   13.     Recovery of tax by financial institutions  
   14.     Certificates of exemption from tax  
   16.     Rebates  

   PART 4--RETURNS

   17.     Return in respect of taxable debits  

   PART 5--MISCELLANEOUS

   18.     Return in relation to exempt accounts  
   19.     Representative officers  
   20.     Regulation-making power  
   22.     Interim determinations  

   PART 6--END OF EFFECT OF ACT

   23.     No liability for debits from 1 July 2005  
   24.     No returns required for months from July 2005  
   25.     Expiry of Act from 1 July 2006  
           ENDNOTES