South Australian Consolidated Acts

DEBITS TAX ACT 1994

TABLE OF PROVISIONS

           Long Title

   PART 1--Preliminary

   1.      Short title
   3.      Definitions
   4.      Deemed separate debits
   5.      Taxation Administration Act
   5A.     Non-application of Act to debits after 30 June 2005

   PART 2--Imposition and amount of tax

   8.      Imposition of tax
   9.      Amount of tax

   PART 3--Liability to tax

   10.     Liability to tax
   11.     When tax payable
   12.     Recovery of tax by financial institutions
   13.     Certificates of exemption from tax
   14.     Offences relating to certificates of exemption

   PART 4--Returns and refunds

   15.     Returns in respect of taxable debits
   16.     Refund of amounts incorrectly paid
   17.     Refunds of tax paid on excluded debits

   PART 8--Miscellaneous

   44.     Return in relation to exempt accounts
   53.     Regulations
   54.      Repeal
           SCHEDULE--Amount of tax
           Legislative history