Revenue Laws (Reciprocal Powers) Act 1987 Order relating to reciprocal revenue law arrangements with the State of Western Australia (1993-297) [GG No 76 of 2.7.1993] (NSW)

1993—No. 297

REVENUE LAWS (RECIPROCAL POWERS) ACT 1887—
ORDER

(Relating to reciprocal revenue law arrangements with the

State of Western Australia)

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 Western Australia 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 Western Australian 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. 121 of 30 August 1991 at page 7443.

1993—No. 297

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
Western Australian	Designated	Principal
recognised revenue	Western Australian	New South Wales

law revenue office revenue office

Business Franchise Commissioner of Chief Commissioner

(Tobacco) Act 1975 State Taxation of Business
Franchise Licences
(Tobacco)

Financial Institutions Commissioner of Chief Commissioner

Duty Act 1983 State Taxation of Stamp Duties

Land Tax Assessment Commissioner of Chief Commissioner

Act 1976 State Taxation of Land Tax

Pay-roll Tax Commissioner of Chief Commissioner

Assessment Act	State Taxation	of Pay-roll Tax
1971

Stamp Act 1921 Commissioner of Chief Commissioner

State Taxation of Stamp Duties

Debits Tax Commissioner of Chief Commissioner

Assessment Act State Taxation of Stamp Duties

1993—No. 297

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 Western Australia 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