INFRASTRUCTURE CERTIFICATE CANCELLATION TAX ACT 1994 

INFRASTRUCTURE CERTIFICATE CANCELLATION TAX ACT 1994 
- TABLE OF PROVISIONS

1. Short title [see Note 1]  
2. Commencement [see Note 1]  
3. Imposition of tax  
4. Amount of tax  

INFRASTRUCTURE CERTIFICATE CANCELLATION TAX ACT 1994
- LONG TITLE
An Act to impose a tax in respect of the cancellation of
infrastructure borrowing certificates

INFRASTRUCTURE CERTIFICATE CANCELLATION TAX ACT 1994
- SECT 1
Short title [see Note 1]

                   This Act may be cited as the Infrastructure
Certificate Cancellation Tax Act 1994.

INFRASTRUCTURE CERTIFICATE CANCELLATION TAX ACT 1994
- SECT 2
Commencement [see Note 1]

                   This Act commences on the day on which
it receives the Royal Assent.

INFRASTRUCTURE CERTIFICATE CANCELLATION TAX ACT 1994
- SECT 3
Imposition of tax

                   Tax is imposed on an infrastructure
certificate cancellation amount within the meaning of section 159GZZZZH of
the Income Tax Assessment Act 1936.

INFRASTRUCTURE CERTIFICATE CANCELLATION TAX ACT 1994
- SECT 4
Amount of tax

                   The amount of the tax imposed by this
Act is equal to the infrastructure certificate cancellation amount.

INFRASTRUCTURE CERTIFICATE CANCELLATION TAX ACT 1994
- NOTES

Act No. 160 of 1994
This Act was prepared on 2 April 2004
Prepared by the Office of Legislative Drafting,
Attorney-General's Department, Canberra

  

  

  

Contents
1............ Short title [see Note 1]....................................................................... 1
2............ Commencement [see Note 1].............................................................. 1
3............ Imposition of tax................................................................................ 1
4............ Amount of tax..................................................................................... 1
Notes
                                                                                                                                              2

INFRASTRUCTURE CERTIFICATE CANCELLATION TAX ACT 1994
- NOTES

Notes to
the 
Infrastructure Certificate Cancellation
Tax Act 1994

Note 1

Act No. 160, 1994; assented to and commenced 16 December
1994.