Taxation (Reciprocal Powers) Amendment Order 2002

Taxation (Reciprocal Powers) Amendment Order 2002

I make the following order under the Taxation (Reciprocal Powers) Act 1993 .

16 August 2002

DAVID CREAN

Treasurer

1.   Short title

This order may be cited as the Taxation (Reciprocal Powers) Amendment Order 2002 .

2.   Commencement

This order takes effect on the day on which its making is notified in the Gazette.

3.   Interpretation

The Acts Interpretation Act 1931 applies to the interpretation of this order as if it were by-laws.

4.   Principal Order

In this order, the Taxation (Reciprocal Powers) Order 1994 is referred to as the Principal Order.

5.    Clause 3 amended (Corresponding Commissioners and corresponding laws)

Clause 3 of the Principal Order is amended as follows:

(a) by omitting from paragraph (b) "laws." and substituting "laws; and";

(b) by inserting the following paragraph after paragraph (b) :

(c) the Acts specified in Schedule 3 are declared to be State taxation Acts.

6.    Schedule 1 amended (Corresponding Commissioners)

Schedule 1 to the Principal Order is amended by inserting after paragraph (e) in item 4 the following item:

(f) Commissioner of State Revenue

7.    Schedule 2 amended (Corresponding laws)

Schedule 2 to the Principal Order is amended as follows:

(a) by inserting after paragraph (j) in item 1 the following:

	(k) Debits Tax Act 1997
	(l) Duties Act 1999
	(m) Taxation Administration Act 1999

(b) by inserting after paragraph (f) in item 4 the following:

	(g) Duties Act 2001
	(h) Taxation Administration Act 2001

(c) by inserting after paragraph (i) in item 6 the following:

	(j) Duties Act 2000
	(k) Taxation Administration Act 1997

8.    Schedule 3 inserted

After Schedule 2 to the Principal Order , the following Schedule is inserted:

SCHEDULE 3 - State Taxation Acts

Clause 3(c)

1.	Debits Duties Act 2001
2.	Duties Act 2001
3.	Land Tax Act 2000

Displayed and numbered in accordance with the Rules Publication Act 1953.

Notified in the Gazette on 28 August 2002

This order is administered in the Department of Treasury and Finance.

EXPLANATORY NOTE

(This note is not part of the order)

This order amends the Taxation (Reciprocal Powers) Order 1994, in conformity with amendments to legislation in Queensland, the Australian Capital Territory and Victoria, by –

(a) declaring certain office holders to be corresponding Commissioners; and

(b) declaring certain laws to be corresponding laws; and

(c) declaring certain Acts to be State taxation Acts.