Debits Tax Act 1990 (Vic)
Version No. 025
Debits Tax Act 1990
No. 78 of 1990
Version incorporating amendments as at 7 September 2007
TABLE OF PROVISIONS
Section Page
PART 1—PRELIMINARY
1Purpose
2Commencement
2ATaxation Administration Act 1997
3Definitions
4Debits
PART 2—IMPOSITION AND AMOUNT OF TAX
5Imposition of tax
6Amount of tax
7Accounts kept outside Victoria
PART 3—Repealed
8, 9Repealed
PART 4—ARRANGEMENTS WITH THE COMMONWEALTH
10Arrangements for and administration of this Act
11Conferral of functions and powers on Commissioner of
Taxation
PART 5—Repealed
12–17Repealed
PART 6—GENERAL
18Payments from Consolidated Fund
19, 20Repealed
PART 7—Repealed
21Repealed
PART 8—LIABILITY TO TAX
22Liability to debits tax discontinued
23Who is liable to pay debits tax?
24When is tax payable?
25Recovery of tax by financial institutions
26Certificates of exemption from tax
27Offences relating to certificates of exemption
PART 9—RETURNS
28Returns in respect of taxable debits
29–36Repealed
PARTS 10, 11—Repealed
37–54Repealed
PART 12—MISCELLANEOUS
55Return in relation to exempt accounts
56–60Repealed
61Regulations
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SCHEDULES
SCHEDULE 1—Amount of Tax
SCHEDULE 2—Repealed
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ENDNOTES
1. General Information
2. Table of Amendments
3. Explanatory Details
Version No. 025
Debits Tax Act 1990
No. 78 of 1990
Version incorporating amendments as at 7 September 2007
The Parliament of Victoria enacts as follows:
PART 1—PRELIMINARY
1Purpose
The purpose of this Act is to make provision for a tax on certain debits made to accounts kept with financial institutions.
2Commencement
This Act comes into operation on a day to be proclaimed.
2ATaxation Administration Act 1997
This Act is to be read together with the Taxation Administration Act 1997 which provides for the administration and enforcement of this Act and other taxation laws.
3Definitions
(1)In this Act—
account means an account, kept with a financial institution, to which payments by the institution in respect of cheques drawn on the institution by the account holder, or by any one or more of the account holders, may be debited;
account holder means the person in whose name, or either or any of the persons in whose names, the account is kept;
account transaction, in relation to an account, means the payment of a cheque, or the doing of any other thing, that will result in the making of a debit to that account;
assessment means an assessment or reassessment by the Commissioner under Part 3 of the Taxation Administration Act 1997;
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certificate of exemption means a certificate under section 26;
cheque, in relation to an account, means an order in writing drawn on a financial institution by or on behalf of the account holder, or any one or more of the account holders, requiring the institution to pay on demand a sum certain in money to, or to the order of, a specified person or persons, or to bearer;
Commissioner means Commissioner of State Revenue under the Taxation Administration Act 1997;
company means a body corporate, a partnership or any other unincorporated association or body of persons;
Deputy Commissioner means Deputy Commissioner of State Revenue under the Taxation Administration Act 1997;
eligible debit means a debit (other than an excluded debit or an exempt debit) made to an account;
excepted goods, in relation to a Department, authority, corporation or body, means goods, or goods included in a class of goods, that are declared by the regulations to be excepted goods;
excepted services, in relation to a Department, authority, corporation or body, means services, or services included in a class of services, that are declared by the regulations to be excepted services;
excluded debit means a debit—
(a)made to an account kept with a financial institution in the name of—
(i)the Governor-General or the Governor of a State;
(ii)a person who, but for section 8(3) and (4) of the Commonwealth Act as in force immediately before the commencement of this Act, would have been entitled to exemption from the tax within the meaning of the Commonwealth Act by virtue of any law of the Commonwealth, being a debit made in relation to a transaction or transactions carried out by or on behalf of the person for purposes related wholly and exclusively to his private or domestic affairs, other than purposes related to activities that constitute the carrying on of a business by that person in Victoria;
(iii)an organisation other than—
(A)a Department of the Government of the Commonwealth or of a State or Territory;
(B)an authority of the Commonwealth or of a State or Territory; or
(C)a municipal corporation or other local governing body—
that, but for section 8(3) and (4) of the Commonwealth Act as in force immediately before the commencement of this Act, would have been entitled to exemption from the tax within the meaning of the Commonwealth Act by virtue of any law of the Commonwealth, being a debit made in relation to a transaction or transactions carried out by or on behalf of the organisation wholly and exclusively in engaging in its official activities;
(iv)an organisation that is established by an agreement to which Australia is a party and which obliges Australia to grant that organisation an exemption from the tax, being a debit made in relation to a transaction or transactions carried out by or on behalf of the organisation wholly and exclusively in engaging in its official activities;
(v)a person who holds an office in an organisation established by an agreement to which Australia is a party and which obliges Australia to grant the holder of that office an exemption from the tax, being a debit made in relation to a transaction or transactions carried out by or on behalf of the person for purposes related wholly and exclusively to his private or domestic affairs, other than purposes related to activities that constitute the carrying on of a business by that person in Australia;
(vi)a government of a country other than Australia;
(vii)a charitable institution, being a debit made in relation to a transaction or transactions carried out by or on behalf of the institution wholly and exclusively in furtherance of its objects;
(viii)a society, institution or organisation that has been established, and is carried on, wholly and exclusively for the purpose of raising money for, or otherwise promoting the interests of, a charitable institution, being a debit made in relation to a transaction or transactions carried out by or on behalf of that society, institution or organisation wholly and exclusively in furtherance of its objects;
(ix)any of the following—
(A)a Department of the Government of the Commonwealth or of a State or Territory;
(B)an authority of the Commonwealth or of a State or Territory;
(C)a municipal corporation or other local governing body—
other than such a Department, authority, corporation or body the sole or principal function of which is to carry on an activity in the nature of a business (whether or not for profit), not being a debit made in relation to a transaction or transactions entered into by or on behalf of the Department, authority, corporation or body in connection with the carrying on of an activity (other than an activity that forms a minor or insignificant part of the functions of the Department, authority, corporation or body) in the nature of a business (whether or not for profit); or
(x)an authority of the Commonwealth or of a State or Territory that is prescribed for the purposes of this subparagraph; or
(xi)a public hospital; or
(xii)a Government school, TAFE institute or university; or
(b)made to an account kept with a financial institution (in this paragraph called the account keeping institution) in the name of another financial institution (in this paragraph called the account holding institution) where—
(i)either of the following conditions is satisfied—
(A)the business carried on by the account holding institution in Victoria consists wholly or principally of banking business;
(B)all debits made, or to be made, to the account are in connection with banking business carried on by the account holding institution in Victoria; and
(ii)the debit is not in connection with a cheque drawn on the account keeping institution by the account holding institution where the cheque was, at the time when it was incomplete, delivered by the account holding institution to a customer under an agreement under which the customer was authorised to fill up the cheque; or
(c)the tax in respect of which cannot be recovered from the account holder or account holders by the financial institution with which the account is kept; or
(d)that is made to an account kept with a financial institution that is an offshore banking unit (within the meaning of Division 11A of Part III of the Income Tax Assessment Act 1936 of the Commonwealth), being a debit made in relation to an "offshore banking activity" (within the meaning of section 121D of the Income Tax Assessment Act 1936 of the Commonwealth); or
(e)that is included in a kind or class of debits that are prescribed for the purposes of this paragraph;
exempt account means an account kept in Victoria in respect of which a certificate of exemption is in force;
exempt debit, in relation to an account, means a debit—
(a)that is made solely for the purpose of reversing a credit previously made to the account; or
(b)that is made for the purpose of deducting an amount under subsection 221YHZC(1A) of the Income Tax Assessment Act 1936 of the Commonwealth; or
(c)that is made for the purpose of recovering from the account holder an amount equal to an amount of tax that the financial institution has paid or is liable to pay; or
(d)that is made for the purpose of recovering from the account holder an amount in respect of an amount paid or payable under the Financial Institutions Duty Act 1982; or
(da)that is made solely because of the closure of the account as a result of the closure, amalgamation or re-structure of the branch of the financial institution at which the account is kept; or
(db)that is made for the purpose of recovering from the account holder an amount equal to an amount of tax paid or payable by the financial institution under a corresponding applied law to a State taxing law as defined in section 3 of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth; or
(e)that is included in a kind or class of debits that are prescribed for the purposes of this paragraph;
financial institution means—
(a)an institution that is a financial institution for the purposes of the Cheques Act 1986 of the Commonwealth; or
(b)any other person who is, or who is in a class of persons that is, prescribed for the purposes of this definition;
goods includes water, gas and electricity;
incomplete, in relation to a cheque, means wanting in a material particular necessary for the cheque to be, on its face, a complete cheque;
month means one of the 12 months of the year;
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person includes—
(a)a body politic;
(b)a body corporate;
(c)a partnership; and
(d)any other unincorporated association or body of persons;
tax means tax imposed by Part 2;
taxable account means an account (other than an exempt account) kept in Victoria;
taxable debit means a debit (other than an exempt debit) made to an account;
the Commonwealth Act means the Debits Tax Administration Act 1982 of the Commonwealth.
(2)For the purposes of this Act, a person shall be taken to have been a resident of Victoria at a particular time if—
(a)in the case of a person other than a company—
(i)that person resided in Victoria at that time; or
(ii)except in the case where the Commissioner is satisfied that the person's permanent place of residence at that time was outside Victoria—that person was domiciled in Victoria at that time;
(b)in the case of a company being a body corporate—
(i)the company was incorporated in Victoria at that time; or
(ii)if the company was incorporated outside Victoria at that time, at that time the company carried on business in Victoria and either—
(A)had its central management and control in Victoria; or
(B)had its voting power controlled by shareholders who were residents of Victoria; or
(c)in the case of a company being a partnership or other unincorporated association or body of persons—any member of the partnership or other association or body was a resident of Victoria at that time.
(3)Where a debit made to an account is subsequently reversed, the debit shall, for the purposes of this Act, be taken to be, and to have always been, an exempt debit.
(4)For the purposes of this Act, if a Department, authority, corporation or body referred to in subparagraph (a)(ix) of the definition of excluded debit in subsection (1) supplies goods (other than excepted goods) or provides services (other than excepted services) to the public for payment, the supply of those goods or the provision of those services by the Department, authority, corporation or body shall be deemed to constitute the carrying on of an activity in the nature of a business by the Department, authority, corporation or body.
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(7)If a liability is imposed on a person, being a partnership or other unincorporated association or body of persons, to pay any tax or other amount under this Act or any interest or penalty tax under Part 5 of the Taxation Administration Act 1997, that liability is to be taken to be imposed jointly and severally on the persons who are members of the partnership or other association or body at the time when the liability arises.
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(9)A reference in this Act to an account kept with a financial institution includes a reference to an account kept by way of withdrawable share capital in, or money deposited with, the institution.
(10)A reference in this Act to the carrying on of banking business includes a reference to a business carried on by a financial institution in the course of which the institution keeps accounts for its customers.
(11)The definition of exempt debit in subsection (1), as amended by item 1.1 of the Schedule to the Commonwealth Places (Mirror Taxes Administration) Act 1999 applies, and must be taken to have always applied, on and from 6 October 1997.
4Debits
(1)For the purposes of this Act, a debit that, but for this section, would be a single debit made to an account in respect of 2 or more account transactions shall be treated as being separate debits in relation to each of those account transactions.
(2)Where a debit is made in a currency other than Australian currency, a reference in this Act to the amount of the debit is a reference to the amount of the debit expressed in terms of Australian currency.
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PART 2—IMPOSITION AND AMOUNT OF TAX
5Imposition of tax
(1)Tax is imposed in respect of—
(a)each taxable debit of not less than $1 made to a taxable account; and
(b)each eligible debit of not less than $1 made to an exempt account; and
(c)each eligible debit of not less than $1 made to an account kept outside Victoria if—
(i)at the time when the debit is made, the person in whose name, or either or any of the persons in whose names, the account is kept is a resident of Victoria; and
(ii)it would be concluded that the account was used in connection with the transaction that resulted in the debit for the purpose, or for purposes that included the purpose, of enabling—
(A)the person in whose name, or either or any of the persons in whose names, the account is kept; or
(B)any other person—
to avoid liability for payment of the tax that would have been imposed if the debit that resulted from that transaction had been made to an account kept in Victoria.
(2)The conclusion referred to in subsection (1)(c)(ii) may not be drawn if, under the law of the place where the account is kept, the person concerned would be liable, in relation to the use of the account, to pay tax of a similar kind to, and imposed at the same rate as, the tax imposed by this section.
6Amount of tax
The amount of tax in respect of a taxable debit or eligible debit is the amount set out in Column 2 of Schedule 1 opposite to the reference in Column 1 of Schedule 1 to the range of amounts within which the amount of that debit is included.
7Accounts kept outside Victoria
A reference in this Part to a debit made to an account kept outside Victoria includes a reference to a debit made to an account (in this section called a customer's account) kept outside Victoria with a building society, credit union or similar body (including an account kept by way of withdrawable share capital in, or money deposited with, the body) if—
(a)another account is kept with a financial institution in the name of the body; and
(b)the customer's account has characteristics such that a cheque may be drawn on the financial institution by the body and, at a time when it is incomplete, be delivered by the body to a customer under an agreement under which—
(i)the customer is authorised to fill up the cheque; and
(ii)the body is authorised, for the purpose of making a payment to the financial institution to enable the financial institution to honour the cheque, to debit the customer's account.
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PART 4—ARRANGEMENTS WITH THE COMMONWEALTH
10Arrangements for and administration of this Act
(1)The Commissioner may make an arrangement with the Commissioner of Taxation appointed under the Taxation Administration Act 1953 of the Commonwealth about any matter connected with the administration of this Act.
(2)In particular, an arrangement may provide—
(a)for the performance of functions and exercise of powers conferred under section 11 by the Commissioner of Taxation or a Second Commissioner of Taxation; or
(b)for the performance of functions or exercise of powers of the Commissioner under this Act by officers or employees under the control of the Commissioner of Taxation.
11Conferral of functions and powers on Commissioner of Taxation
(1)Subject to subsection (2), the Commissioner of Taxation of the Commonwealth and the Second Commissioners of Taxation have the functions and powers of the Commissioner under this Act.
(2)The Commissioner of Taxation or a Second Commissioner must not perform a function or exercise a power conferred by subsection (1) except in accordance with an arrangement made under section 10.
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PART 6—GENERAL
18Payments from Consolidated Fund
If the Commissioner becomes liable to pay an amount under this Act, that amount must be paid from the Consolidated Fund which is hereby to the necessary extent appropriated accordingly.
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PART 8—LIABILITY TO TAX
22Liability to debits tax discontinued
Liability to pay debits tax on a taxable debit or eligible debit does not arise under this Act if the debit is made on or after 1 July 2005.
23Who is liable to pay debits tax?
(1)A financial institution with which a taxable account is kept and the account holder (or, if there are 2 or more account holders, those account holders) are jointly and severally liable to pay the tax imposed by this Act on a taxable debit made to the account.
(2)The account holder of an account other than a taxable account is liable (or, if there are 2 or more account holders, those account holders are jointly and severally liable) to pay the tax imposed by this Act on an eligible debit made to the account.
24When is tax payable?
(1)Tax payable on a taxable debit to a taxable account must be paid not later than 14 days after the end of the month during which the debit was made to the account.
(2)An amount assessed by the Commissioner as tax payable on an eligible debit to an account other than a taxable account must be paid not later than the day specified in the notice of assessment, being a day not less than 14 days—
(a)after the day on which the notice of assessment is served on the person or persons liable to pay the tax; or
(b)if there are 2 or more persons liable to pay the tax and the notice is served on them on different days—after the earlier or earliest of those days.
25Recovery of tax by financial institutions
(1)If a financial institution pays tax in respect of a taxable debit made to a taxable account kept with the financial institution, the account holder is liable, or, if there are 2 or more account holders, those account holders are jointly and severally liable, to pay to the financial institution an amount equal to that tax and the financial institution may recover that amount from that account holder, or from either or any of those account holders, as a debt due to the financial institution, by action in a court of competent jurisdiction.
(2)An account holder is not (or account holders are not) liable to pay to a financial institution under subsection (1) an amount in respect of an amount of tax that the Commissioner has refunded to the financial institution.
(3)A financial institution may debit an account with an amount that the account holder is, or the account holders are, liable to pay to the financial institution under subsection (1).
(4)If a financial institution would, but for this section, have power to enter into an agreement or arrangement with the account holder or account holders of a taxable account kept with the financial institution under which the financial institution would be entitled to recover from the account holder or account holders, whether by debiting the account or otherwise, amounts equal to amounts of tax that the financial institution is or becomes liable to pay in respect of taxable debits that have been or are made to that account, nothing in this section prevents the financial institution from entering into such an agreement or arrangement.
26Certificates of exemption from tax
(1)Where an account holder in respect of an account kept in Victoria applies to the Commissioner in accordance with this section for the issue of a certificate of exemption in relation to the account—
(a)if the Commissioner is satisfied that all debits made, or to be made, to the account are, or are likely to be, either excluded debits or exempt debits—he or she shall issue a certificate of exemption in relation to the account; or
(b)if the Commissioner is not so satisfied—he or she shall refuse the application and shall cause notice in writing of his or her decision in relation to the application to be served, by post or otherwise, on the person who made the application.
(2)A certificate of exemption comes into force on a day specified in the certificate as the day of commencement of the certificate (which may be a day before the day on which the certificate is issued) and remains in force until the expiration of the day specified in the certificate as the day of expiry of the certificate or, if no day is specified as the day of expiry of the certificate, until the certificate ceases to be in force by virtue of subsection (6).
(3)If the Commissioner—
(a)is notified by the account holder, or either or any of the account holders, of an exempt account that an eligible debit has been or is to be, made to the account; or
(b)becomes satisfied that an eligible debit has been, or is to be, made to an exempt account—
he or she may, in his or her discretion, by writing signed by him or her, revoke the certificate.
(4)Subject to subsection (5), if—
(a)an eligible debit has been made to an exempt account; or
(b)the account holder or one or more of the account holders, as the case requires, of an exempt account expects or expect that an eligible debit will be made to the exempt account within the ensuing period of 30 days—
the account holder or each of the account holders, as the case requires, of the exempt account, must, within 7 days, notify the Commissioner in writing accordingly.
Penalty:100 penalty units in the case of a natural person;
500 penalty units in any other case.
(5)If—
(a)there are 2 or more account holders of an exempt account; and
(b)one of those account holders notifies the Commissioner in accordance with subsection (4) of an eligible debit to, or expected to be made to, the exempt account—
the other account holder or account holders, as the case requires, are not required to notify the Commissioner under that subsection of the eligible debit.
(5A)If the Commissioner is not notified of the making of an eligible debit to an exempt account as required by subsection (4), then, for the purposes of Part 5 of the Taxation Administration Act 1997—
(a)that failure is to be taken to have been a tax default; and
(b)interest and penalty tax (if any) are to be calculated by reference to the tax payable on the eligible debit as if it had been required to be paid within 7 days after the eligible debit was made to the exempt account.
(6)If the Commissioner has revoked a certificate of exemption in relation to an account, he or she must serve, by post or otherwise, notice of that revocation—
(a)on the account holder or, if there are 2 or more account holders, on each of them; and
(b)on the financial institution with which the account is kept—
and, notwithstanding that any day of expiry shown on the certificate has not occurred, the certificate ceases to be in force in relation to the account when the notice is served on the financial institution.
(7)An application made for the issue of a certificate of exemption must be in writing and the person making the application shall furnish such information as the Commissioner requires in connection with his or her consideration of that application.
27Offences relating to certificates of exemption
(1)A person must not—
(a)forge a certificate or utter a certificate knowing it to be forged;
(b)without lawful authority, alter or sign a certificate;
(c)deliver a document (not being a certificate) that purports to be a certificate; or
(d)knowingly represent that a certificate is in respect of an account other than the account in respect of which the certificate was issued.
Penalty:100 penalty units or imprisonment for 2 years, or both.
(2)In subsection (1), certificate means a certificate of exemption.
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PART 9—RETURNS
28Returns in respect of taxable debits
(1)If, in any month, a taxable debit is made to a taxable account kept with a financial institution, the financial institution must, not later than 14 days after the end of that month or such later date as the Commissioner allows, furnish to the Commissioner a return, or, where subsection (2) applies, returns, relating to all taxable debits made during that month to taxable accounts kept with the financial institution.
(2)A financial institution may, with the consent of the Commissioner, furnish separate returns under subsection (1) in relation to taxable debits made to taxable accounts kept with a particular branch or branches of the financial institution.
(3)If the Commissioner has reason to believe that an account holder is liable to pay tax by virtue of section 23(2) in respect of an eligible debit or eligible debits made to an account, the Commissioner may, by notice in writing, require that account holder to furnish to him or her, within a time specified in the notice, not being a time earlier than 21 days after the day on which the notice is given, a return relating to all eligible debits in respect of which that account holder is liable to pay tax by virtue of section 23(2) during the period specified in the notice.
(4)If a return is not lodged with the Commissioner as required under subsection (3) relating to eligible debits in respect of which an account holder is liable to pay tax by virtue of section 23(2), then, for the purposes of Part 5 of the Taxation Administration Act 1997—
(a)that failure is to be taken to have been a tax default; and
(b)interest and penalty tax (if any) are to be calculated by reference to the tax payable on the eligible debits as if the tax had been required to be paid within the time within which the return was required to be lodged with the Commissioner.
(5)Subsection (1) does not require a return relating to any month after June 2005 to be lodged.
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PART 12—MISCELLANEOUS
55Return in relation to exempt accounts
(1)A financial institution must, within 2 months, or such further time as the Commissioner allows, after the end of the year ending on 31 December 1991, and within 2 months, or such further time as the Commissioner allows, after the end of each subsequent year, furnish to the Commissioner a return relating to all exempt accounts kept with the financial institution during the year concerned.
(2)Subsection (1) does not require a return relating to an exempt account kept on or after 1 July 2005 to be lodged.
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61Regulations
The Governor in Council may make regulations prescribing matters—
(a)required or permitted by this Act to be prescribed; or
(b)necessary or convenient to be prescribed for carrying out or giving effect to this Act;
and, in particular, may make regulations prescribing penalties not exceeding 5 penalty units for offences against the regulations.
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SCHEDULES
SCHEDULE 1
AMOUNT OF TAX
(s. 6)
| Column 1 Range of amounts of taxable debits | Column 2
|
| Not less than $1 but less than $100 | 30 cents |
| Not less than $100 but less than $500 | 70 cents |
| Not less than $500 but less than $5000 | $1.50 |
| Not less than $5000 but less than $10 000 | $3.00 |
| $10 000 or more | $4.00 |
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ENDNOTES
1. General Information
Minister's second reading speech—
Legislative Assembly: 1 November 1990
Legislative Council: 27 November 1990
The long title for the Bill for this Act was "A Bill for the imposition and collection of a tax in respect of certain debits made to accounts kept with financial institutions and for other purposes.".
The Debits Tax Act 1990 was assented to on 11 December 1990 and came into operation on 1 January 1991: Government Gazette 19 December 1990 page 3751.
2. Table of Amendments
This Version incorporates amendments made to the Debits Tax Act 1990 by Acts and subordinate instruments.
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State Taxation (Amendment) Act 1992, No. 76/1992 (as amended by No. 6/1993)
Assent Date: 24.11.92 Commencement Date: S. 8 on 16.12.93: Government Gazette 16.12.93 p. 3321—see Interpretation of Legislation Act 1984 CurrentState: This information relates only to the provision/s amending the Debits Tax Act 1990
Debits Tax (Amendment) Act 1993, No. 6/1993
Assent Date: 29.4.93 Commencement Date: S. 7 on 24.11.92; s. 2(4); ss 1–3 on 29.4.93: s. 2(1); ss 4, 5 on 1.5.93: s. 2(2); s. 6 on 1.7.93: Government Gazette 24.6.93 p. 1596 CurrentState: All of Act in operation
State Taxation (Amendment) Act 1994, No. 119/1994
Assent Date: 20.12.94 Commencement Date: Ss 4–6, 33(2) on 20.12.94: s. 2(1); s. 7 on 20.6.95: s. 2(7) CurrentState: This information relates only to the provision/s amending the Debits Tax Act 1990
State Taxation (Omnibus Amendment) Act 1996, No. 10/1996
Assent Date: 25.6.96 Commencement Date: Ss 16, 17 on 25.6.96: s. 2(1) CurrentState: This information relates only to the provision/s amending the Debits Tax Act 1990
Taxation Administration Act 1997, No. 40/1997
Assent Date: 3.6.97 Commencement Date: S. 138(Sch. 2 items 6.1–6.16) on 1.7.97: Government Gazette 12.6.97 p. 1330 CurrentState: This information relates only to the provision/s amending the Debits Tax Act 1990
State Taxation (Amendment) Act 1997, No. 86/1997
Assent Date: 2.12.97 Commencement Date: S. 3 on 2.12.97: s. 2(1) CurrentState: This information relates only to the provision/s amending the Debits Tax Act 1990
State Taxation (Amendment) Act 1998, No. 48/1998
Assent Date: 26.5.98 Commencement Date: S. 3 on 21.7.98: Special Gazette (No. 74) 21.7.98 p. 1 CurrentState: This information relates only to the provision/s amending the Debits Tax Act 1990
Commonwealth Places (Mirror Taxes Administration) Act 1999, No. 34/1999 (as amended by No. 74/2000)
Assent Date: 8.6.99 Commencement Date: S. 19(Sch. item 1) on 30.1.01: Special Gazette (No. 8) 30.1.01 p. 1 CurrentState: This information relates only to the provision/s amending the Debits Tax Act 1990
State Taxation Acts (Amendment) Act 1999, No. 47/1999
Assent Date: 8.6.99 Commencement Date: S. 3 on 8.6.99: s. 2(1) CurrentState: This information relates only to the provision/s amending the Debits Tax Act 1990
State Taxation Acts (General Amendment) Act 2005, No. 36/2005
Assent Date: 28.6.05 Commencement Date: Ss 4, 5 on 1.7.05: s. 2(7) CurrentState: This information relates only to the provision/s amending the Debits Tax Act 1990
Education and Training Reform Act 2006, No. 24/2006
Assent Date: 16.5.06 Commencement Date: S. 6.1.2(Sch. 7 item 12) on 1.7.07: Government Gazette 28.6.07 p. 1304 CurrentState: This information relates only to the provision/s amending the Debits Tax Act 1990
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3. Explanatory Details
[1] S. 13 (repealed): Section 8 of the State Taxation (Amendment) Act 1994, No. 119/1994 reads as follows:
8Transitional
Sections 13 and 14 of the applied provisions within the meaning of the Principal Act, as in force immediately before the commencement of this section, continue to apply in relation to tax paid before that commencement if, before that commencement—
(a)proceedings for the recovery of the tax had been begun; or
(b)a person had made an application in writing for a refund of the tax and—
(i)the Commissioner had not informed the applicant whether he or she had found the tax to have been overpaid; or
(ii)the Commissioner had informed the applicant that he or she had not found the tax to have been overpaid and, within the period of 12 months preceding that commencement, the applicant had disputed that finding in writing to the Commissioner.
[2] S. 14 (repealed): See note 1.
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