Revenue Laws (Reciprocal Powers) Act 1987 Order relating to reciprocal revenue law arrangements with the State of Queensland (1993-296) [GG No 76 of 2.7.1993] (NSW)

1993—No. 296

REVENUE LAWS (RECIPROCAL POWERS) ACT 1987—
ORDER
(Relating to reciprocal revenue law arrangements with the

State of Queensland)

NEW SOUTH WALES

[Published in Gazette No. 76 of 2 July 1993]

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

I, Rear Admiral PETER ROSS SINGEAIR, 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 Queensland 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 Queensland 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. 90 of 25 August 1989 at page 6167.

1993—No. 296

Dated at Sydney, this 23rd day of June, 1993.

By His Excellency’s Command,

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

Treasurer.

SCHEDULE

Column 1	Column 2	Column 3
Queensland	Designated	Principal

recognised revenue Queensland New South Wales

law revenue office revenue office

Stamp Act 1894 Ass is t an t Chief Commissioner

Commissioner	of Stamp Duties
of Stamp Duties

Pay-roll Tax Act	Assistant	Chief commissioner
1971	Commissioner	of Pay-roll Tax
of Pay-roll Tax
Land Tax Act 1915	Assistant	Chief Commissioner

Commissioner	of Land Tax
of Land Tax

Tobacco Products	Assistant	Chief Commissioner
(Licensing) Act	Commissioner	of Business
1988	of Tobacco	Franchise Licences
Products	(Tobacco)
Licensing
Debits Tax Act 1990	Commissioner of	Chief Commissioner

Stamp Duties of Stamp Duties

1993—No. 296

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 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 State of Queensland and to repeal the existing Order in respect of certain revenue laws of that State. The implied power to repeal the existing Order is pursuant to section 43 (2) of the Interpretation Act