Western Australian Repealed Acts

This legislation has been repealed.

DEBITS TAX ASSESSMENT ACT 1990

TABLE OF PROVISIONS

           Long Title

   PART 1 -- Preliminary  

   1.      Short title  
   2.      Commencement  
   3.      Interpretation  
   4.      Deemed separate debits  
   5.      Debits to be expressed in Australian currency  
   6.      General administration of this Act  
   7.      Delegation of functions  

   PART 2 -- Liability to tax  

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

   PART 3 -- Returns and assessments  

   13.     Returns in respect of taxable debits  
   14.     Refund of amounts incorrectly paid  
   15.     Refunds for tax paid on excluded debits  
   16.     Special assessments  
   17.     Default assessments  
   18.     Penalty for failure to furnish return etc.  
   19.     Amendment of assessments  
   20.     Validity of assessments  

   PART 4 -- Objections and appeals  

   21.     Definition of “tax”  
   22.     Objections  
   23.     Appeals  
   24.     Commissioner may state case  
   25.     Proceedings not to delay payment of tax  

   PART 5 -- Recovery of tax  

   26.     Recovery of tax  
   27.     Extension of time and payment by instalments  
   28.     Penalty for unpaid tax  
   29.     Evidence  

   PART 6 -- Offences  

   30.     Offences -- generally  
   31.     Evading taxation  
   32.     Time for commencing prosecutions  
   33.     Penalty not to relieve from tax  
   34.     Obstructing officers  
   35.     Disclosure of information  
   36.     Institution of prosecutions  
   37.     Proceedings for offences  

   PART 7 -- Miscellaneous  

   38.     Return in relation to exempt accounts  
   39.     Representative officers etc., of financial institutions  
   40.     Access to books etc.  
   41.     Commissioner to obtain information and evidence  
   42.     Service on partnerships and associations  
   43.     Commissioner may collect tax from person owing money to financial institution or account holder  
   44.     Preservation of records  
   45.     Regulations  
   46.     Transitional provisions  
           SCHEDULE 1  
           Compilation table