Revenue Laws (Reciprocal Powers) Order 2002 (NSW)

2002 No 655

Revenue Laws (Reciprocal Powers) Order 2002	New South Wales
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 (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 (which is defined to include the Northern Territory and the Australian Capital Territory) that provides for 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 may also declare:

Published in Gazette No 135 of 30 August 2002, page 7676	Page 1
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2002 No 655
Revenue Laws (Reciprocal Powers) Order 2002
Explanatory note
(a)	an office established for the purpose of administering or executing that law to be the designated Commonwealth or State revenue office in respect of that law, and
(b)	an office established for the purpose of administering or executing a New South Wales revenue law to be the relevant principal New South Wales revenue office in respect of that law.

The objects of this Order are:

(a)	to make an order under section 3 (3) of the Act relating to certain revenue laws of the Commonwealth, the Australian Capital Territory, the Northern Territory, Queensland, South Australia, Tasmania, Victoria and Western Australia, and
(b)	to repeal the Revenue Laws (Reciprocal Powers) Order 2000 (the existing Order) in respect of certain revenue laws of those jurisdictions.

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 655

Revenue Laws (Reciprocal Powers) Order 2002 Clause 1

Revenue Laws (Reciprocal Powers) Order 2002

1     Name of Order

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

2     Recognised revenue laws

It is declared that:

(a)	each law described in Column 1 of Schedule 1 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 Schedule 1 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 Schedule 1 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.

3 Repeal

The Revenue Laws (Reciprocal Powers) Order 2000 published in

Gazette No 22 of 11 February 2000 (at pages 818–827) is repealed.

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Revenue Laws (Reciprocal Powers) Order 2002

Schedule 1	Recognised revenue laws
Schedule 1	Recognised revenue laws

(Clause 2)

Column 1	Column 2	Column 3
Recognised revenue	Designated revenue	Principal New South
law	office	Wales revenue office
Commonwealth
Debits Tax Administration	Commissioner of Taxation	Chief Commissioner of
Act 1982	State Revenue
Fringe Benefits Tax	Commissioner of Taxation	Chief Commissioner of
Act 1986	State Revenue
Fringe Benefits Tax	Commissioner of Taxation	Chief Commissioner of
Assessment Act 1986	State Revenue
Higher Education Funding	Commissioner of Taxation	Chief Commissioner of
Act 1988	State Revenue
Income Tax Assessment	Commissioner of Taxation	Chief Commissioner of
Act 1936	State Revenue
Income Tax Assessment	Commissioner of Taxation	Chief Commissioner of
Act 1997	State Revenue
Medicare Levy Act 1986	Commissioner of Taxation	Chief Commissioner of State Revenue
Petroleum Resource Rent	Commissioner of Taxation	Chief Commissioner of
Tax Assessment Act 1987	State Revenue
Sales Tax Assessment Acts	Commissioner of Taxation	Chief Commissioner of
(Nos 1–9) 1930	State Revenue
Sales Tax Assessment Acts	Commissioner of Taxation	Chief Commissioner of
(Nos 10 and 11) 1985	State Revenue
Sales Tax Assessment	Commissioner of Taxation	Chief Commissioner of
Act 1992	State Revenue
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Revenue Laws (Reciprocal Powers) Order 2002

Recognised revenue laws Schedule 1

Column 1	Column 2	Column 3
Recognised revenue	Designated revenue	Principal New South
law	office	Wales revenue office
Superannuation Guarantee	Commissioner of Taxation	Chief Commissioner of
(Administration) Act 1992	State Revenue
Superannuation Guarantee	Commissioner of Taxation	Chief Commissioner of
Charge Act 1992	State Revenue
Taxation (Unpaid Company	Commissioner of Taxation	Chief Commissioner of
Tax) Assessment Act 1982	State Revenue
Tobacco Charges	Commissioner of Taxation	Chief Commissioner of
Assessment Act 1955	State Revenue
Trust Recoupment Tax	Commissioner of Taxation	Chief Commissioner of
Assessment Act 1985	State Revenue
Wool Tax (Administration)	Commissioner of Taxation	Chief Commissioner of
Act 1964	State Revenue
Australian Capital Territory
Ambulance Service Levy	Commissioner for	Chief Commissioner of
Act 1990	Australian Capital Territory	State Revenue
Revenue
Debits Tax Act 1997	Commissioner for	Chief Commissioner of
Australian Capital Territory	State Revenue
Revenue
Duties Act 1999	Commissioner for	Chief Commissioner of
Australian Capital Territory	State Revenue
Revenue
Duties (Consequential and	Commissioner for	Chief Commissioner of
Transitional Provisions)	Australian Capital Territory	State Revenue
Act 1999	Revenue
Financial Institutions Duty	Commissioner for	Chief Commissioner of
Act 1987	Australian Capital Territory	State Revenue
Revenue

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2002 No 655

Revenue Laws (Reciprocal Powers) Order 2002

Schedule 1 Recognised revenue laws

Column 1	Column 2	Column 3
Recognised revenue	Designated revenue	Principal New South
law	office	Wales revenue office
Gaming Machine Act 1987	Commissioner for	Secretary of the Liquor
Australian Capital Territory	Administration Board
Revenue
Insurance Levy Act 1998	Commissioner for	Chief Commissioner of
Australian Capital Territory	State Revenue
Revenue
Interactive Gambling	Commissioner for	Secretary of the Liquor
Act 1998	Australian Capital Territory	Administration Board
Revenue
Payroll Tax Act 1987	Commissioner for	Chief Commissioner of
Australian Capital Territory	State Revenue
Revenue
Stamp Duties and Taxes	Commissioner for	Chief Commissioner of
Act 1987	Australian Capital Territory	State Revenue
Revenue
Subsidies (Liquor and	Commissioner for	Secretary of the Liquor
Diesel) Act 1998	Australian Capital Territory	Administration Board in
Revenue	respect of liquor and Chief Commissioner of State Revenue in respect of diesel
Taxation Administration	Commissioner for	Chief Commissioner of
Act 1999	Australian Capital Territory	State Revenue
Revenue
Taxation Administration	Commissioner for	Chief Commissioner of
(Consequential and	Australian Capital Territory	State Revenue
Transitional Provisions)	Revenue
Act 1999
Tobacco Licensing	Commissioner for	Chief Commissioner of
Act 1984	Australian Capital Territory	State Revenue
Revenue
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2002 No 655

Revenue Laws (Reciprocal Powers) Order 2002

Recognised revenue laws Schedule 1

Column 1	Column 2	Column 3
Recognised revenue	Designated revenue	Principal New South
law	office	Wales revenue office
Northern Territory
Business Franchise Act	Commissioner of Taxes	Chief Commissioner of State Revenue
Debits Tax Act	Commissioner of Taxes	Chief Commissioner of State Revenue
Financial Institutions	Commissioner of Taxes	Chief Commissioner of
Duty Act	State Revenue
Pay-roll Tax Act	Commissioner of Taxes	Chief Commissioner of State Revenue
Stamp Duty Act	Commissioner of Taxes	Chief Commissioner of State Revenue
Taxation	Commissioner of Taxes	Chief Commissioner of
(Administration) Act	State Revenue
Queensland
Debits Tax Act 1990	Commissioner of State	Chief Commissioner of
Revenue	State Revenue
Duties Act 2001	Commissioner of State	Chief Commissioner of
Revenue	State Revenue
Fuel Subsidy Act 1997	Commissioner of State	Chief Commissioner of
Revenue	State Revenue
Land Tax Act 1915	Assistant Commissioner of	Chief Commissioner of
Land Tax	State Revenue
Pay-roll Tax Act 1971	Commissioner of Pay-roll	Chief Commissioner of
Tax	State Revenue
Stamp Act 1894	Commissioner of Stamp	Chief Commissioner of
Duties	State Revenue

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Revenue Laws (Reciprocal Powers) Order 2002

Schedule 1 Recognised revenue laws

Column 1	Column 2	Column 3
Recognised revenue	Designated revenue	Principal New South
law	office	Wales revenue office
Taxation Administration	Commissioner of State	Chief Commissioner of
Act 2001	Revenue	State Revenue
Tobacco Products	Commissioner of Tobacco	Chief Commissioner of
(Licensing) Act 1988	Products Licensing	State Revenue
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 State	Chief Commissioner of
Regulation Act 1995	Taxation	State Revenue
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 of
Regulation Act 1997	Taxation	State Revenue
Tasmania
Debits Duties Act 2001	Commissioner of State	Chief Commissioner of
Revenue	State Revenue
Duties Act 2001	Commissioner of State	Chief Commissioner of
Revenue	State Revenue
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2002 No 655

Revenue Laws (Reciprocal Powers) Order 2002

Recognised revenue laws Schedule 1

Column 1	Column 2	Column 3
Recognised revenue	Designated revenue	Principal New South
law	office	Wales revenue office
Financial Institutions Duty	Commissioner of State	Chief Commissioner of
Act 1986	Revenue	State Revenue
Land and Income Taxation	Commissioner of Taxes	Chief Commissioner of
Act 1910	State Revenue
Land Tax Act 2000	Commissioner of State	Chief Commissioner of
Revenue	State Revenue
Pay-roll Tax Act 1971	Commissioner of State	Chief Commissioner of
Revenue	State Revenue
Stamp Duties Act 1931	Commissioner of Stamp	Chief Commissioner of
Duties	State Revenue
Taxation Administration	Commissioner of State	Chief Commissioner of
Act 1997	Revenue	State Revenue
Victoria
Business Franchise	Commissioner of State	Chief Commissioner of
(Petroleum Products)	Revenue	State Revenue
Act 1979
Business Franchise	Commissioner of State	Chief Commissioner of
(Tobacco) Act 1974	Revenue	State Revenue
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
Liquor Control Reform	Commissioner of State	Secretary of the Liquor
Act 1998	Revenue	Administration Board
Pay-roll Tax Act 1971	Commissioner of State	Chief Commissioner of
Revenue	State Revenue

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2002 No 655

Revenue Laws (Reciprocal Powers) Order 2002

Schedule 1 Recognised revenue laws

Column 1	Column 2	Column 3
Recognised revenue	Designated revenue	Principal New South
law	office	Wales revenue office
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
Debits Tax Assessment	Commissioner of State	Chief Commissioner of
Act 1990	Revenue	State Revenue
Financial Institutions Duty	Commissioner of State	Chief Commissioner of
Act 1983	Revenue	State Revenue
Fuel Suppliers Licensing	Commissioner of State	Chief Commissioner of
Act 1997	Revenue	State Revenue
Land Tax Assessment	Commissioner of State	Chief Commissioner of
Act 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
Tobacco Sellers Licensing	Commissioner of State	Chief Commissioner of
Act 1975	Revenue	State Revenue

BY AUTHORITY

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