Western Australian Consolidated Acts

DEBITS TAX ASSESSMENT ACT 2002

TABLE OF PROVISIONS

           Long Title

   PART 1 -- Preliminary  

   1.      Short title  
   2.      Commencement  
   3.      Relationship with other Acts  
   4.      Meaning of terms used in this Act  

   PART 2 -- Liability and assessment  

   5.      Debits tax on debits  
   6.      Time for payment of debits tax  
   7.      Liability to pay debits tax  
   8.      Recovery of debits tax from customer  
   9.      Monthly returns by financial institutions  

   PART 3 -- Certificated accounts  

   10.     Application and issue of certificates  
   11.     Duration of certification  
   12.     Notification of debits that are not exempt or excluded  
   13.     Refund of debits tax if certificate commences retrospectively  
   14.     Annual statement of certificated accounts  
   15.     Revocation of certificates  
   16.     Offences relating to certificates  

   PART 4 -- General  

   17.     Deemed separate debits  
   18.     Debits to be expressed in Australian currency  
   19.     Exemptions under other written laws  
   20.     Financial institution to keep records  
   21.     Regulations  
           Glossary  
   1.      Definitions  
   2.      Exempt debit  
   3.      Excluded debit  
           Compilation table