Victorian Consolidated Legislation

DEBITS TAX ACT 1990

No. 78 of 1990
Version incorporating amendments as at 7 September 2007

TABLE OF PROVISIONS

           Section Page

   PART 1-PRELIMINARY

   1.      Purpose
   2.      Commencement
   2A.     Taxation Administration Act 1997.
   3.      Definitions
   4.      Debits

   PART 2-IMPOSITION AND AMOUNT OF TAX

   5.      Imposition of tax
   6.      Amount of tax
   7.      Accounts kept outside Victoria

   PART 3-Repealed

           8, 9. Repealed

   PART 4-ARRANGEMENTS WITH THE COMMONWEALTH

   10.     Arrangements for and administration of this Act
   11.     Conferral of functions and powers on Commissioner of
           Taxation

   PART 5-Repealed

           12-17. Repealed

   PART 6-GENERAL

   18.     Payments from Consolidated Fund
           19, 20. Repealed

   PART 7-Repealed

   21.     Repealed

   PART 8-LIABILITY TO TAX

   22.     Liability to debits tax discontinued
   23.     Who is liable to pay debits tax?
   24.     When is tax payable?
   25.     Recovery of tax by financial institutions
   26.     Certificates of exemption from tax
   27.     Offences relating to certificates of exemption

   PART 9-RETURNS

   28.     Returns in respect of taxable debits
           29-36. Repealed
           PARTS 10, 11-Repealed
           37-54. Repealed

   PART 12-MISCELLANEOUS

   55.     Return in relation to exempt accounts
           56-60. Repealed
   61.     Regulations
           __________________
           SCHEDULE 1-Amount of Tax
           SCHEDULE 2-Repealed
           ---------------
           ENDNOTES
           1. General Information
           2. Table of Amendments
           3. Explanatory Details