Stamp Duties (Information Disclosure) Amendment Act 1987 (NSW)

STAMP DUTIES (INFORMATION DISCLOSURE)

AMENDMENT ACT 1987 No. 87

NEW SOUTH WALES

TABLE OF PROVISIONS

1.        Short lille

2.        Commencement

3.        Amendment of Act No. 47, 1920

SCHEDULE 1—AMENDMENTS TO THE STAMP DUTIES ACT 1920

STAMP DUTIES (INFORMATION DISCLOSURE) AMENDMENT

ACT 1987 No. 87

NEW SOUTH WALES

m

Act No. 87, 1987

An Act to amend the Stamp Duties Act 1920 for the purpose of making further provision with respect to the disclosure of information, and the publication of records, obtained in connection with the administration or execution of that Act and for related purposes. [Assented to 12 June 1987]

2   Act No. 87

Stamp Duties (Information Disclosure) Amendment 1987

BE it enacted by the Queen’s Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Legislative Assembly of New South Wales in Parliament assembled, and by the authority of the same, as follows:

Short title

1.     This Act may be cited as the “Stamp Duties (Information Disclosure)

Amendment Act 1987” .

Commencement

2. (i) Sections 1 and 2 shall commence on the date of assent to this

Act.

(2) Except as provided by subsection (1), this Act shall commence on the

commencement of the Revenue Laws (Reciprocal Powers) Act 1987.

Amendment of Act No. 47, 1920

3. The Stamp Duties Act 1920 is amended in the manner set forth in

Schedule I.

SCHEDULEi

(Sec. 3)

AMENDMENTS TO THE STAMP DUTIES ACT 1920

(1) Section 3 (Interpretation)—

(a) Section 3(1), definition of “New South Wales revenue law”— After the definition of “Mortgage” , insert:

“New South Wales revenue law” means any of the following:

(a) the Gaming and Betting (Poker Machines) Taxation Act 1956;

(b) the Land Tax Act 1956;

(c) the Land Tax Management Act 1956;

(d) the Pay-roll Tax Act 1971;

Stamp Duties (Information Disclosure) Amendment 1987

SCHEDULE I— continued

AMENDMENTS TO THE STAMP DUTIES ACT 1920— continued

(e) the Business Franchise Licences (Tobacco) Act 1975;

(0 the Registered Clubs Act 1976;

(g) the Business Franchise Licences (Petroleum Products) Act 1982;

(h) the Liquor Act 1982;

(i) the Health Insurance Levies Act 1982;

(j) any other prescribed Act, being an Act by which a tax, fee, duty or other impost is levied and collected by the Slate.

(b)

Section 3(1), definition of “Record”—

After the definition of “Race meeting” , insert:

“Record” includes book, account, deed, writing, document and any other source of information compiled, recorded or stored in written form, or on microfilm, or by electronic process, or in any other manner or by any other means.

(2) Section 8 (Chief Commissioner, Deputy Chief Commissioner and other

officers)—

Section 8 (10)—

After section 8 (9), insert:

(10) The Chief Commissioner is authorised to perform the

functions of a State taxation officer under Part IIIa of the

Taxation Administration Act 1953 of the Commonwealth.

(3) Section 24 (Penalty for registering instrument not duly stamped)—

Section 24 (1 )~~

Omit “upon any books or records” , insert instead “on any records”.

(4) Section 97 (Transfer of shares liable to duty not to be registered unless

duly stamped)—

Omit “books” wherever occurring, insert instead “ records” .

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Stamp Duties (Information Disclosure) Amendment 1987

SCHEDULE ]— continued

AMENDMENTS TO THE STAMP DUTIES ACT \ 920—continued

(5) Section 98 (Interpretation)—

(a)

Section 98 (6)—

Omit “books or other” .

(b)

Section 98 (14)—

Omit “books or other” .

(6) Section 98v (Keeping of records)—

(a)

Section 98v (1)—

Omit “ ‘books’ ” , insert instead “ ‘records’ ” .

(b)

Section 98v (1)—

Omit “and also includes any other document”.

(c)

Section 98v (2)—

Omit “books and” wherever occurring.

(7) Section 122 (No dealings with shares etc. of deceased persons to be

registered without certificate of Chief Commissioner)—

Section 122 (1)—

Omit “books” wherever occurring, insert instead “records” .

(8) Section I 29a (Chief Commissioner may obtain information)—

Section 129a ( l) (b )—

Omit “books, documents or other papers whatever", insert instead

“records”.

(9) Section 129b (Offences)—

Section 129b (l)(c ) (iii)—

Omit “book, document or paper”, insert instead “ record”.

Stamp Duties (Information Disclosure) Amendment 1987

SCHEDULE 1—continued

AMENDMENTS TO THE STAMP DUTIES ACT \920— continued

(10) Section 131 (Records to be open to inspection)—

Section 131 (1)—

(a)	Omit “books, records, papers, documents, or proceedings, the inspection whereof’, insert instead “records, the inspection of which”.
(b)	Omit “the books, records, papers, documents, and proceedings”, insert instead “the records”.

(11) Section 131a—

Omit the section, insert instead:

Disclosure of information etc.

131 A. (I) Except as provided by subsections (2), (4) and (5),

a person shall not disclose information, or publish a record, obtained by that or another person in connection with the administration or execution of this Act or the regulations, unless the disclosure or publication is made—

(a)	with the consent of the person from whom the information or record was so obtained;
(b)	in connection with the administration or execution of this Act, the regulations, a New South Wales revenue law or the Revenue Laws (Reciprocal Powers) Act 1987; or
(c)	for the purpose of any legal proceedings arising out of this Act, the regulations, a New South Wales revenue law or the Revenue Laws (Reciprocal Powers) Act 1987 or of any report of any such proceedings.

Penalty: $10,000.

(2) The Chief Commissioner may, if of the opinion that it is necessary to do so for the purpose of enforcing a law that creates an offence or provides for the imposition of a penalty, or for the purpose of protecting the public revenue, disclose information, or publish a record, referred to in subsection (1) to—

(a) the Solicitor-General;

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Stamp Duties (Information Disclosure) Amendment 1987

SCHEDULE 1—continued

AMENDMENTS TO THE STAMP DUTIES ACT \92Q^continued

(b) the Secretary of the Attorney General’s Department;

(c) the Director of Public Prosecutions;

(d) the Crown Advocate;

(e) a Crown Prosecutor; or

(f) a member of the Police Force of or above the rank of Inspector,

so as to enable that person to exercise or perform a power, authority, duty or function conferred or imposed on that person by law.

(3) A person shall not disclose information, or publish a record, communicated in accordance with subsection (2) unless the disclosure or publication is made—

(a) with the consent of the Chief Commissioner; or

(b) so as to enable a person to exercise or perform, for a purpose referred to in that subsection, a power, authority, duly or function conferred or imposed on the person by law.

Penalty: $10,000.

(4) If a record referred to in subsection (I) has been transferred to the Archives Authority of New South Wales in accordance with the Archives Act 1960, the Chief Commissioner may, when the record has been in existence for 30 years or more, give that Authority approval to disclose, divulge or otherwise publish the record.

(5) Subsection (1) does not—

(a) prevent the disclosure of information, or the publication of a record, in accordance with a lawful requirement of the Commonwealth Statistician;

Stamp Duties (Information Disclosure) Amendmeni 1987

SCHEDULE i— continued

AMENDMENTS TO THE STAMP DUTIES ACT \920~continued

(b)	prevent a record from being made available to, or disposed of or otherwise dealt with by, the Archives Authority of New South Wales in accordance with the Archives Act I960; or
(c)	apply to information, or a record, obtained for the purposes of this Act under a corresponding law within the meaning of section 3 (I) of the Revenue Laws (Reciprocal Powers) Act 1987.

(6) In this section, a reference to a record includes a reference to a part of a record and to a copy of a record.

(7) Subject to subsection (5), this section applies to information and records obtained by a person in connection with the administration or execution of this Act whether before or after the commencement of the Stamp Duties (Information Disclosure) Amendment Act 1987,

(12) Sections 135, 135a—

Omit section 135, insert instead:

Accounting party to verify account

135. (I) A person who delivers an account of property under this Act shall, if required to do so by the Chief Commissioner, produce before the Chief Commissioner such records in the custody or under the control of that person, in so far as those records relate to the account, as may provide any necessary information for the purpose of ascertaining that property and any duty payable in respect of it.

(2) If a record required to be produced under subsection (1) is not in the form of a document written in the English language, the requirement is not complied with unless the contents of the record are produced in that form.

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Stamp Duties (Information Disclosure) Amendment 1987

SCHFDULE ]— continued

AMENDMENTS TO THE STAMP DUTIES ACT \920— continued

Chief Commissioner entitled to access to public records without payment of fees

I 35a. The Chief Commissioner is entitled to inspect and take copies of any public record kept under an Act or law of New South Wales without payment of any fee that would be payable but for this section.

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