Revenue Laws (Reciprocal Powers) (Corresponding Laws) Order 2002 (NSW)

2002 No 690

Revenue Laws (Reciprocal Powers) New South Wales

(Corresponding Laws) Order 2002

under the

Revenue Laws (Reciprocal Powers) Act 1987

MARIE BASHIR, Governor I, Professor Marie Bashir AC, Governor of the State of New South Wales, with the advice of the Executive Council, and in pursuance of section 3 of the Revenue Laws (Reciprocal Powers) Act 1987, make the following Order.

Dated, this 14th day of August 2002.

By Her Excellency’s Command,

MICHAEL EGAN, M.L.C.,

Treasurer

Explanatory note

Section 3 (5) of the Revenue Laws (Reciprocal Powers) Act 1987 provides that if satisfied that a law of the Commonwealth or another State (which is defined to include the Northern Territory and the Australian Capital Territory) corresponds to the Act, the Governor may by order declare that law to be a corresponding law for the purposes of the Act. The effect of such a declaration is that a person is not excused from answering certain questions or giving certain information if the corresponding law provides that the answer or the information is not admissible, information may be disclosed for the purposes of a New South Wales revenue law if disclosure is permitted under the corresponding law, information obtained under

Published in Gazette No 144 of 13 September 2002, page 8043 Page 1
[4]

2002 No 690

Revenue Laws (Reciprocal Powers) (Corresponding Laws) Order 2002

Explanatory note

a corresponding law may be used in New South Wales proceedings and documents may be certified by New South Wales officers for use in legal proceedings under a recognised revenue law or the corresponding law.

The object of this Order is to repeal and replace the Revenue Laws (Reciprocal Powers) (Corresponding Laws) Order 2000 (the existing Order) in respect of certain corresponding laws of the Australian Capital Territory, the Commonwealth, the Northern Territory, Queensland, South Australia, Tasmania, Victoria and Western Australia.
The implied power to repeal the existing Order is pursuant to section 43 (2) of the

Interpretation Act 1987.

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2002 No 690

Revenue Laws (Reciprocal Powers) (Corresponding Laws) Order 2002 Clause 1

Revenue Laws (Reciprocal Powers) (Corresponding
Laws) Order 2002

1     Name of Order

This Order is the Revenue Laws (Reciprocal Powers) (Corresponding
Laws) Order 2002.

2     Corresponding laws

It is declared that each law described in Schedule 1 to this Order is a corresponding law for the purposes of the Revenue Laws (Reciprocal Powers) Act 1987.

3 Repeal

The Revenue Laws (Reciprocal Powers) (Corresponding Laws) Order 2000 published in Gazette No 22 of 11 February 2000 (at pages 828–831) is repealed.

Schedule 1 Corresponding laws

(Clause 2)

Taxation Administration Act 1999 of the Australian Capital Territory
Taxation Administration Act 1953 of the Commonwealth
Taxation (Administration) Act of the Northern Territory
Taxation Administration Act 2001 of Queensland
Taxation (Reciprocal Powers) Act 1989 of South Australia
Taxation (Reciprocal Powers) Act 1993 of Tasmania
Taxation (Reciprocal Powers) Act 1987 of Victoria

Taxation (Reciprocal Powers) Act 1989 of Western Australia

BY AUTHORITY

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