Debits Tax (South Australian Exempt Debits) Regulations 1993 (SA)

SOUTH AUSTRALIA

DEBITS TAX (SOUTH AUSTRALIAN EXEMPT DEBITS)

REGULATIONS 1993

REGULATIONS UNDER THE DEBITS TAX ACT 1990

Debits Tax (South Australian Exempt Debits) Regulations 1993

being

No. 99 of 1993: Gaz. 10 June 1993, p. 18731

1 Came into operation 1 July 1993: reg. 2.

Citation

1. These regulations may be cited as the Debits Tax (South Australian Exempt Debits)

Regulations 1993.

Commencement

2. These regulations will come into operation on 1 July 1993.

Exempt debits—FID

3. A debit that is made to an account for the purpose of recovering from the account holder an amount in respect of an amount of duty paid or payable under the Financial Institutions Duty Act 1983 is prescribed as an exempt debit for the purposes of paragraph (c)