Debits Tax Act 1990 Proclamation re commencement (1993-597) [GG No 138 of 17.12.1993] (NSW)

1993—No. 597

DEBITS TAX ACT 1990 No. 112—PROCLAMATION

NEW SOUTH WALES

[Published in Gazette No. 138 of 17 December 1993]

(L.S.) P. R. SINCLAIR, Governor.

I, Rear Admiral PETER ROSS SINCLAIR, AC. , Governor of the State
of New South Wales, with the advice of the Executive Council, and in

pursuance of section 2 (1) of the Debits Tax Act 1990, do, by this my Proclamation, appoint 1 January 1994 as the day on which Part 5 of that Act commences.

Signed and sealed at Sydney, this 1 day of December 1993.

By His Excellency’s Command,

PETER COLLINS, Q.C., M.P.,

Treasurer.

GOD SAVE THE QUEEN!

EXPLANATORY NOTE

This Proclamation commences Part 5 of the Debits Tax Act 1990 (containing the remaining uncommenced provisions of the Act). That Part sets out the procedure by which a person may object to and appeal an assessment of tax under the Act or a decision by the Chief Commissioner of Stamp Duties relating to the person’s entitlement to a tax exemption or refund under the Act.