Revenue Laws (Reciprocal Powers) Act 1987 Order relating to reciprocal revenue law arrangements with the State of Victoria (1993-294) [GG No 76 of 2.7.1993] (NSW)

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1993—No. 294

REVENUE LAWS (RECIPROCAL POWERS) ACT 1987—

ORDER

(Relating to reciprocal revenue law arrangements with the State of Victoria)

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 Victoria 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 Victorian 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. 23 of 17 February 1989 at page 1068.

1993—No. 294

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
Victorian recognised Designated Principal New South
revenue law Victorian revenue Wales revenue office

office

Stamps Act 1958 Commissioner of Chief Commissioner
State Revenue of Stamp Duties
Business Franchise Commissioner of Chief Commissioner
(Tobacco) Act 1974 State Revenue of Business
Franchise Licences
(Tobacco)
Business Franchise Commissioner of Chief Commissioner
(Petroleum State Revenue of Business
Products) Act 1979 Franchise Licences
(Petroleum
Products)
Financial Institutions Commissioner of Chief Commissioner
Duty Act 1982 State Revenue of Stamp Duties
Land Tax Act 1958 Commissioner of Chief Commissioner
State Revenue of Land Tax
Pay-roll Tax Act Commissioner of Chief Commissioner
1971 State Revenue of Pay-roll Tax
Debits Tax Act 1990 Commissioner of Chief Commissioner
State Revenue of Stamp Duties

1993—No. 294

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 Victoria 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 1987.

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