Taxation Administration (Consequential) Amendment Act 2001

Taxation Administration (Consequential) Amendment Act 2001

An Act to amend the Taxation Administration Act 1997

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 Administration (Consequential) Amendment Act 2001 .

2.   Commencement

This Act commences on 1 July 2001.

3.   Principal Act

In this Act, the Taxation Administration Act 1997 is referred to as the Principal Act.

4.    Section 4 amended (Meaning of taxation laws)

Section 4 of the Principal Act is amended by inserting after paragraph (a) the following paragraphs:

(ab) Debits Duties Act 2001 ;

(ac) Duties Act 2001 ;

5.    Section 53 amended (Stamping of instruments)

Section 53 of the Principal Act is amended by inserting after subsection (2) the following subsection:

(3)  The endorsement of an instrument as referred to in subsection (1)(b) is not evidence of an assessment of the duty payable under the Duties Act 2001 in respect of the instrument.

[Second reading presentation speech made in:

House of Assembly on 27 MARCH 2001

Legislative Council on 27 MARCH 2001]