Revenue Laws (Reciprocal Powers) Act 1987 Revenue Laws (Reciprocal Powers) Order 1997 (1997-561) [GG No 114 of 24.10.1997, p 8649] (NSW)

1997 No 561

New South Wales

Revenue Laws (Reciprocal Powers)

Order 1997

under the

Revenue Laws (Reciprocal Powers) Act 1987

I, the Honourable Gordon Samuels AC, 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, make the following Order.

Signed at Sydney, this 15th day of October 1997.

By His Excellency’s Command,

Michael Egan

Treasurer

Explanatory note

Section 3 (3) of the Revenue Laws (Reciprocal Powers) Act 1987 provides that the Governor may by order 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 the holder of a New South Wales revenue office to be the relevant principal New South Wales revenue office in respect of that law.

Published in Gazette No 114 of 24 October 1997, page 8669 Page 1

1997 No 561

Revenue Laws (Reciprocal Powers) Order 1997

Explanatory note

The object of this Order is:

(a)	to make an order under section 3 (3) of the Act relating to certain revenue laws of the Commonwealth of Australia, the Australian Capital Territory, the Northern Territory, Queensland, South Australia, Tasmania, Victoria and Western Australia, and
(b)	to repeal the existing Orders in respect of certain revenue laws of those jurisdictions.

The power to repeal existing Orders is under section 43 (2) of the

Interpretation Act 1987.

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1997 No 561

Revenue Laws (Reciprocal Powers) Order 1997 Clause 1

Revenue Laws (Reciprocal Powers) Order 1997

1 Name of Order

This Order is the Revenue Laws (Reciprocal Powers) Order

1997.

2 Notes

The explanatory note does not form part of this Order.

3     Revenue laws

It is declared that:

(a)	each law described in Column l of the Schedule to this Order is a recognised revenue law for the purposes of the Revenue Laws (Reciprocal Powers) Act 1987, and
(b)	each office described in Column 2 of the Schedule to this Order is the designated revenue office in respect of the corresponding recognised revenue law described in Column 1 of that Schedule, and
(c)	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.

4 Repeal

The following Orders are repealed:

(a)	Order published in Gazette No 113 of 2 September 1994 at page 5484 (relating to Commonwealth revenue laws),
(b)	Order published in Gazette No 76 of 2 July 1993 at page 3637 (relating to Australian Capital Territory revenue laws),
(c)	Order published in Gazette No 76 of 2 July 1993 at page 3635 (relating to Northern Territory revenue laws),
(d)	Order published in Gazette No 76 of 2 July 1993 at page 3631 (relating to Queensland revenue laws),

1997 No 561

Clause 4 Revenue Laws (Reciprocal Powers) Order 1997

(e)	Order published in Gazette No 76 of 2 July 1993 at page 3629 (relating to South Australian revenue laws),
(f)	Order published in Gazette No l1 3 of 2 September 1994 at page 5481 (relating to Tasmanian revenue laws),
(g)	Order published in Gazette No 76 of 2 July 1993 at page 3627 (relating to Victorian revenue laws),
(h)	Order published in Gazette No 76 of 2 July 1993 at page 3633 (relating to Western Australian revenue laws).

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1997 No 561

Revenue Laws (Reciprocal Powers) Order 1997

Schedule

Schedule

Column 1	Column 2	Column 3
Recognised revenue law	Designated revenue	Principal New South
office	Wales revenue office
Commonwealth
Debits Tax Administration	Commissioner of	Chief Commissioner of
Act 1982	Taxation	State Revenue
Fringe Benefits Tax	Commissioner of	Chief Commissioner of
Assessment Act 1986	Taxation	State Revenue
Higher Education Funding	Commissioner of	Chief Commissioner of
Act 1988	Taxation	State Revenue
Income Tax Assessment	Commissioner of	Chief Commissioner of
Act 1936	Taxation	State Revenue
Medicare Levy Act 1986	Commissioner of	Chief Commissioner of
Taxation	State Revenue
Petroleum Resource Rent	Commissioner of	Chief Commissioner of
Tax Assessment Act 1987	Taxation	State Revenue
Sales Tax Assessment Acts	commissioner of	Chief Commissioner of
I930	Taxation	State Revenue
Superannuation Guarantee	Commissioner of	Chief Commissioner of
Charge Act 1992	Taxation	State Revenue
Taxation (Unpaid	Commissioner of	Chief Commissioner of
Company Tax) Assessment	Taxation	State Revenue
Act 1982
Tobacco Charges	Commissioner of	Chief Commissioner of
Assessment Act 1955	Taxation	State Revenue
Trust Recoupment Tax	Commissioner of	Chief Commissioner of
Assessment Act 1985	Taxation	State Revenue
Wool Tax Acts 1964	Commissioner of	Chief Commissioner of
Taxation	State Revenue

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Revenue Laws (Reciprocal Powers) Order 1997

Schedule

Column 1	Column 2	Column 3
Recognised revenue law	Designated revenue	Principal New South
office	Wales revenue office
Australian Capital Territory

Ambulance Service	Commissioner for	Chief Commissioner of
Act 1990	Australian Capital	State Revenue
Territory Revenue
Business Franchise	Commissioner for	Secretary of the Liquor
(Liquor) Act 1993	Australian Capital	Administration Board
Territory Revenue
Business Franchise	Commissioner for	In respect of tobacco-

(Tobacco and Petroleum	Australian Capital	Chief Commissioner for
Products) Act 1984	Territory Revenue	Business Franchise Licences (Tobacco) In respect of petroleum
products-Chief Commissioner for Business Franchise Licences (Petroleum Products)
Debits Tax Act 1997	Commissioner for	Chief Commissioner of
Australian Capital	State Revenue
Territory Revenue
Financial Institutions Duty	Commissioner for	Chief Commissioner of
Act 1987	Australian Capital	State Revenue
Territory Revenue
Gaming Machine Act	Commissioner for	Secretary of the Liquor
1987	Australian Capital	Administration Board
Territory Revenue
Gas Levy Act 1991	Commissioner for	Chief Commissioner of
Australian Capital	State Revenue
Territory Revenue
Payroll Tax Act 1987	Commissioner for	Chief Commissioner of
Australian Capital	State Revenue
Territory Revenue
Stamp Duties and Taxes	Commissioner for	Chief Commissioner of
Act 1987	Australian Capital	State Revenue
Territory Revenue
Taxation (Administration)	Commissioner for	Chief Commissioner of
Act 1987	Australian Capital	State Revenue
Territory Revenue
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1997 No 561

Revenue Laws (Reciprocal Powers) Order 1997

Schedule

Column 1	Column 2	Column 3
Recognised revenue law	Designated revenue	Principal New South
office	Wales revenue office
Northern Territory
Business Franchise Act	Commissioner of Taxes	In respect of tobacco- Chief Commissioner for Business Franchise
Licences (Tobacco) In respect of petroleum products-Chief Commissioner for Business Franchise Licences (Petroleum Products)
Debits Tax Act
Commissioner of Taxes	Chief Commissioner of
State Revenue
Financial Institutions Duty
Commissioner of Taxes	Chief Commissioner

Act of

State Revenue

Pay-roll Tax Act

Commissioner of Taxes	Chief Commissioner	O f
State Revenue

Stamp Duty Act	Commissioner of Taxes	Chief Commissioner	O f
State Revenue
Taxation Administration
Commissioner of Taxes	Chief Commissioner
Act	of
State Revenue
Queensland
Debits Tax Act I990	Commissioner of Stamp	Chief Commissioner	of
Duties	State Revenue
Pay-roll Tax Act I911	Assistant Commissioner	Chief Commissioner	of
of Pay-roll Tax	State Revenue
Land Tax Act 1915	Assistant Commissioner	Chief Commissioner	of
of Land Tax	State Revenue
Stamp Act I894	Assistant Commissioner	Chief Commissioner	of
of Stamp Duties	State Revenue
Tobacco Products	Assistant Commissioner
(Licensing) Act I988	Chief Commissioner	for
of Tobacco Products	Business Franchise
Licensing	Licences (Tobacco)

1997 No 561

Revenue Laws (Reciprocal Powers) Order 1997

Schedule

Column 1	Column 2	Column 3
Recognised revenue law	Designated revenue	Principal New South
office	Wales revenue office
South Australia
Debits Tax Act 1994	Commissioner of State	Chief Commissioner of
Taxation	State Revenue
Financial Institutions Duty	Commissioner of State	Chief Commissioner of
Act 1983	Taxation	State Revenue
Land Tax Act 1936	Commissioner of State	Chief Commissioner of
Taxation	State Revenue
Pay-roll Tax Act 1971	Commissioner of State	Chief Commissioner of
Taxation	State Revenue
Petroleum Products	Commissioner of Stamps	Chief Commissioner for
Regulation Act 1995	Business Franchise Licences (Petroleum Products)
Stamp Duties Act 1923	Commissioner of State	Chief Commissioner of
Taxation	State Revenue
Taxation Administration	Commissioner of State	Chief Commissioner of
Act 1996	Taxation	State Revenue
Tobacco Products	Commissioner of State	Chief Commissioner for
(Licensing) Act 1986	Taxation	Business Franchise Licences (Tobacco)
Tasmania
Financial Institutions Duty	Commissioner of Stamp	Chief Commissioner of
Act 1986	Duties	State Revenue
Land and Income Taxation	Commissioner of Taxes	Chief Commissioner of
Act 1910	State Revenue
Pay-roll Tax Act 1971	Commissioner of Pay-roll	Chief Commissioner of
Tax	State Revenue
Petroleum Products	Registrar of Petroleum	Chief Commissioner for
Business Franchise	Products Business	Business Franchise
Licenses Act 1981	Franchise Licences	Licences (Petroleum Products)
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1997 No 561

Revenue Laws (Reciprocal Powers) Order 1997

Schedule

Column 1	Column 2	Column 3
Recognised revenue law	Designated revenue	Principal New South
office	Wales revenue office
Stamp Duties Act 1931	Commissioner of Stamp	Chief Commissioner of
Duties	State Revenue
Tobacco Business	Registrar of Tobacco	Chief Commissioner for
Franchise Licences Act	Business Franchise	Business Franchise
I 980	Licences	Licences (Tobacco)
Victoria
Business Franchise	Commissioner of State	Chief Commissioner for
(Petroleum Products) Act	Revenue	Business Franchise
1979	Licences (Petroleum Products)
Business Franchise	Commissioner of State	Chief Commissioner for
(Tobacco) Act 1974	Revenue	Business Franchise Licences (Tobacco)
Debits Tax Act 1990	Commissioner of State	Chief Commissioner of
Revenue	State Revenue
Financial Institutions Duty	Commissioner of State	Chief Commissioner of
Act 1982	Revenue	State Revenue
Land Tax: Act 1958	Commissioner of State	Chief Commissioner of
Revenue	State Revenue
Pay-roll Tax Act 1971	Commissioner of State	Chief Commissioner of
Revenue	State Revenue
Stamps Act 1958	Commissioner of State	Chief Commissioner of
Revenue	State Revenue
Taxation Administration	Commissioner of State	Chief Commissioner of
Act 1997	Revenue	State Revenue
Western Australia
Business Franchise	Commissioner of State	Chief Commissioner for
(Tobacco) Act 1975	Revenue	Business Franchise Licences (Tobacco)
Debits Tax Assessment Act	Commissioner of State	Chief Commissioner of
1990	Revenue	State Revenue
Financial Institutions Duty	Commissioner of State	Chief Commissioner of
Act 1983	Revenue	State Revenue

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1997 No 561

Revenue Laws (Reciprocal Powers) Order 1997

Schedule

Column 1	Column 2	Column 3
Recognised revenue law	Designated revenue	Principal New South
office	Wales revenue office
Land Tax Assessment Act	Commissioner of State	Chief Commissioner of
1976	Revenue	State Revenue
Pay-roll Tax Assessment	Commissioner of State	Chief Commissioner of
Act 1971	Revenue	State Revenue
Stamp Act 1921	Commissioner of State	Chief Commissioner of
Revenue	State Revenue