Revenue Laws (Reciprocal Powers) Act 1987 Revenue Laws (Reciprocal Powers) Regulation 1995 (1995-141) [GG No 36 of 31.3.1995] (NSW)

1995—No. 141

REVENUE LAWS (RECIPROCAL POWERS) ACT 1987—

REGULATION

(Revenue Laws (Reciprocal Powers) Regulation 1995)

NEW SOUTH WALES

[Published in Gazette No. 36 of 31 March 1995]

HIS Excellency the Governor, with the advice of the Executive Council,

and in pursuance of the Revenue Laws (Reciprocal Powers) Act 1987,

has been pleased to make the Regulation set forth hereunder.

Peter Collins

Treasurer.

Citation

1. This Regulation may be cited as the Revenue Laws (Reciprocal Powers) Regulation 1995.

Commencement

2. This Regulation commences on 3 April 1995.

Definition

3. In this Regulation, “the Act” means the Revenue Laws (Reciprocal Powers) Act 1987.

Prescribed New South Wales revenue officers for the purposes of section 12 of the Act

4. (1) The object of this clause is to prescribe the relevant New South

Wales revenue officers by whom, or under whose authority, information

may be communicated to the Commonwealth and State authorities

specified in section 12 (1) of the Act.

(2) For the purposes of section 12 of the Act, the holder of an office specified in Column 2 of Schedule 1 is the prescribed New South Wales revenue officer for the corresponding New South Wales revenue law specified in Column 1 of that Schedule.

1995—No. 141

Repeal

5. The Revenue Laws (Reciprocal Powers) Regulation 1987 is

repealed.

SCHEDULE 1—PRESCRIBED NEW SOUTH WALES

REVENUE OFFICERS

(Cl. 4)

Column 1 Column 2

New South Wales revenue law New South Wales revenue

officer

Stamp Duties Act 1920 .......... Chief Commissioner of Stamp

Duties

Land Tax Act 1956 and Land Tax Chief Commissioner of Land Tax

Management Act 1956 ........

Pay-roll Tax Act 1971 ........... Chief Commissioner of Pay-roll

Tax

Registered Clubs Act 1976 ..... Secretary of the Liquor

Administration Board

Liquor Act 1982 ................... Secretary of the Liquor

Administration Board

Health Insurance Levies Act 1982 Chief Commissioner for Health

Insurance Levies

Business Franchise Licences	Chief Commissioner for Business
(Petroleum Products) Act 1987	Franchise Licences (Petroleum Products)
Business Franchise Licences	Chief Commissioner for Business
(Tobacco) Act 1987 ............	Franchise Licences (Tobacco)
Debits Tax Act 1990 .............	Chief Commissioner of Stamp

Duties

1995—No. 141

NOTES

TABLE OF PROVISIONS

1. Citation

2. Commencement

3.     Definition

4. Prescribed New South Wales revenue officers for the purposes of section 12 of the Act

5. Repeal

EXPLANATORY NOTE

The object of this Regulation is to repeal and remake, with no changes in substance, the provisions of the Revenue Laws (Reciprocal Powers) Regulation 1987. The new Regulation prescribes the relevant New South Wales revenue officers by whom, or under whose authority. information may be communicated to the Commonwealth and State authorities specified in section 12 (1) of the Act.

This Regulation is made under the Revenue Laws (Reciprocal Powers) Act 1987,

including section 21 (the general regulation making power) and section 12.

This Regulation comprises or relates to matters of a machinery nature.

This Regulation is made in connection with the staged repeal of subordinate legislation under the Subordinate Legislation Act 1989.