Northern Territory Consolidated Acts

DEBITS TAX ACT

TABLE OF PROVISIONS

           Long Title

           Part 1 Preliminary
   1.      Short title
   2.      Commencement
   3.      Purpose
   4.      Interpretation
   5.      Incorporation
           Part 2 Imposition and amount of tax
   6.      Imposition of tax
   7.      Amount of tax
   8.      Accounts kept outside Territory
           Part 3 Liability to tax and application of Commonwealth Act
   9.      Liability to tax
   10.     Commonwealth Act applies as law of Territory
           Part 4 Arrangements with Commonwealth
   11.     Arrangements for and administration of Act
   12.     Conferral of functions and powers on Commissioner of Taxation
           Part 5 Penal provisions
   13.     Offences relating to furnishing returns and giving other information
   14.     Evading tax
   15.     Time for commencing prosecutions
   16.     Penalties not to relieve from tax
   17.     Obstructing officers
   17A.    Financial institutions to keep records
   18.     Offences by bodies corporate
   18A.    Access to books etc.
   18B.    Incriminating information
           Part 6 General
   19.     Payments from Central Holding Authority
   20.     Certificate of exemption
   21.     State taxation officer
   22.     Amendment of
           Schedule 1 Amount of tax
           Schedule 2 Modifications of Commonwealth Act
           ENDNOTES