Taxation (Reciprocal Powers) Amendment Act 1997

Taxation (Reciprocal Powers) Amendment Act 1997

An Act to amend the Taxation (Reciprocal Powers) Act 1993

Be it enacted by His Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:

1.   Short title

This Act may be cited as the Taxation (Reciprocal Powers) Amendment Act 1997 .

2.   Commencement

This Act commences on a day to be proclaimed.

3.   Principal Act

In this Act, the Taxation (Reciprocal Powers) Act 1993 is referred to as the Principal Act.

4.    Section 3 amended (Interpretation)

Section 3 of the Principal Act is amended as follows:

(a) by omitting subparagraph (i) of paragraph (a) of the definition of "State Commissioner" and substituting the following subparagraph:

(i) Commissioner of State Revenue;

(b) by omitting subparagraph (vii) of paragraph (a) of the definition of "State Taxation Act" and substituting the following subparagraphs:

(vii) Taxation Administration Act 1997 ;

(viii) an annual Land Tax Act; and

[Second reading presentation speech made in:

House of Assembly on 4 DECEMBER 1997

Legislative Council on 9 DECEMBER 1997]