Revenue Laws (Reciprocal Powers) Act 1987 Order relating to reciprocal revenue law arrangements with the Australian Capital Territory (1993-299) [GG No 76 of 2.7.1993] (NSW)
1993—No. 299
REVENUE LAWS (RECIPROCAL POWERS) ACT 1987—
ORDER
(Relating to reciprocal revenue law arrangements with the
Australian Capital Territory)
NEW SOUTH WALES
[Published in Gazette No. 76 of 2 July 1993]
(L.S.) P. R. SINCLAIR, Governor.
I, Rear Admiral PETER ROSS SINCLAIR, A.C., Governor of the State of New South Wales, with the advice of the Executive Council, and in pursuance of section 3 (3) of the Revenue Laws (Reciprocal Powers) Act 1987, do, by this my Order:
| (a) | declare that each law of the Australian Capital Territory described in Column 1 of the Schedule to this Order is a recognised revenue law for the purposes of that Act; and |
| (b) | declare that each office described in Column 2 of the Schedule to this Order is the designated Australian Capital Territory revenue office in respect of the corresponding recognised revenue law described in Column 1 of that Schedule; and |
| (c) | declare that each office described in Column 3 of the Schedule to this Order is the relevant principal New South Wales revenue office in respect of the corresponding recognised revenue law described in Column 1 of that Schedule; and |
| (d) | repeal the Order published in Gazette No. 129 of 19 October 1990 at page 9220. |
Dated at Sydney, this 23rd day of June, 1993.
By His Excellency’s Command,
PETER COLLINS, Q.C., M.P.,
Treasurer.
1993—No. 299
SCHEDULE
Column 1 Column 2 Column 3 Australian Capital Designated Principal Territory recognised Australian Capital New South Wales revenue law Territory revenue revenue office office
Ambulance Service Commissioner for Chief Commissioner Levy Act 1990 Australian for Health Capital Insurance Levies Territory Revenue
Business Franchise Commissioner for Chief Commissioner (“X” Videos) Act Australian of Business 1990 Capital Franchise Licences Territory (Tobacco) Revenue Stamp Duties and Commissioner for Chief Commissioner Taxes Act 1987 Australian of Stamp Duties Capital
Territory
RevenueFinancial Institutions Commissioner for Chief Commissioner Duty Act 1987 Australian of Stamp Duties Capital
Territory
RevenuePayroll Tax Act 1987 Commissioner for Chief Commissioner
Australian of Pay-roll Tax Capital
Territory
Revenue
1993—No. 299
Column 1 Column 2 Column 3
| Australian Capital | Designated | Principal |
| Territory recognised | Australian Capital | New South Wales |
revenue law Territory revenue revenue office
office
| Business Franc hi se | Commissioner | for | In respect of tobacco |
| (Tobacco and | Australian | Chief Commissioner |
| Petroleum Products) | Capital | of Business |
| Act 1984 | Territory | Franchise Licences |
| Revenue | (Tobacco) |
In respect of
petroleum products
Chief Commissioner
of Business
Franchise Licences
(Petroleum
Products)
EXPLANATORY NOTE
Section 3 (3) of the Revenue Laws (Reciprocal Powers) Act 1987 provides for the Governor-in-Council, by order, to declare a law of the Commonwealth or another State (“State” includes the Australian Capital Territory) relating to the levying and collection of a tax, fee, duty or other impost to be a recognised revenue law for the purposes of the Act. Such an order also designates an office under that law to be the designated Commonwealth or State revenue office in respect of that law and for the holder of a New South Wales revenue office to be the relevant principal New South Wales revenue officer in respect of that law.
The object of this Order is to make an order under section 3 (3) of the Act relating to certain revenue laws of the Australian Capital Territory and to repeal the existing Order in respect of certain revenue laws of that Territory. The implied power to repeal the existing Order in pursuant to section 43 (2) of the Interpretation Act 1987.
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