New South Wales Repealed Acts

This legislation has been repealed.

ACCOMMODATION LEVY ACT 1997

- As at 2 June 2004
- Act 32 of 1997

TABLE OF PROVISIONS

           Long Title

   PART 1 - PRELIMINARY

   1.      Name of Act
   2.      Commencement
   3.      Object of this Act
   4.      Definitions
   5.      Taxation Administration Act 1996

   PART 1A - ABOLITION OF ACCOMMODATION LEVY ON 1 JULY 2000

   5A.     No levy on accommodation provided on or after 1 July 2000
   5B.     Final return
   5C.     Transitional

   PART 2 - ACCOMMODATION LEVY

   6.      Charging of accommodation levy
   7.      Places of accommodation
   8.      Area to which this Act applies
   9.      Amount of levy

   PART 3 - CALCULATION OF TOTAL AMOUNT PAID OR PAYABLE FOR RESIDENTIAL ACCOMMODATION

   10.     General
   11.     Exclusion of certain charges
   11A.    Occupation in excess of 28 consecutive days
   11B.    Club accommodation for members
   12.     Levy included as component of accommodation charge
   13.     Avoidance arrangements-determination by Chief Commissioner

   PART 4 - MISCELLANEOUS

   14.     Periodic returns
   15.     Manager may recover accommodation levy as a debt
   16.     (Repealed)
   17.     Proceedings for offences
   18.     Regulations
   19.     Exemptions
   20.     Act ceases to have effect on 1 September 2003
           SCHEDULE 1