SWIMMING POOLS TAX REFUND ACT 1992

SWIMMING POOLS TAX REFUND ACT 1992

TABLE OF PROVISIONS

           Long Title

   1.      Short title  
   2.      Commencement  
   3.      Interpretation  
   4.      In situ pool tax refund payments only to be made in certain circumstances  
   5.      Payment of interest on in situ pool tax refund payments  
   6.      Payment of interest to pool purchasers on refunds by pool builders  
   7.      $100 of pool purchaser's interest payable by way of compensation to pool builder  
   8.      Interest not payable on in situ pool tax payments or in situ pool tax refund payments  
   9.      Application of refund payments and interest against liabilities  
   10.     General administration of Act  
   11.     Information and evidence  
   12.     Access to premises etc.  
   13.     Secrecy