Taxation (Reciprocal Powers) Order 1994
In pursuance and exercise of the powers conferred on me by section 3 of the Taxation (Reciprocal Powers) Act 1993 , I make the following order.
18 May 1994Tony Rundle
Treasurer
This order may be cited as the Taxation (Reciprocal Powers) Order 1994 .
This order takes effect on the day on which its making is notified in the Gazette.
3. Corresponding Commissioners and corresponding laws
For the purposes of section 3 of the Taxation (Reciprocal Powers) Act 1993 –(a) the holders of the offices specified in Schedule 1 are declared to be corresponding Commissioners; and(b) the laws specified in Schedule 2 are declared to be corresponding laws.
SCHEDULE 1 - Corresponding Commissioners[Schedule 1 Amended by S.R. 1997, No. 38, Applied:16 Apr 1997] [Schedule 1 Amended by S.R. 1997, No. 38, Applied:16 Apr 1997] [Schedule 1 Amended by S.R. 1997, No. 38, Applied:16 Apr 1997]
1. | Australian Capital Territory | Commissioner for Australian Capital Territory Revenue | 2. | New South Wales | Chief Commissioner of State Revenue | Chief Commissioner of Business Franchise Licences (Tobacco) | Chief Commissioner of Business Franchise Licences (Petroleum Products) | 3. | Northern Territory | Commissioner of Taxes | 4. | Queensland | Assistant Commissioner of Stamp Duties | Commissioner of Stamp Duties | Assistant Commissioner of Pay-roll Tax | Assistant Commissioner of Land Tax | Assistant Commissioner of Tobacco Products Labelling | 5. | South Australia | Commissioner of Stamps | Commissioner of Land Tax | Commissioner of State Taxation | 6. | Victoria | Comptroller of Stamps | Commissioner of Land Tax | Commissioner of Pay-roll Tax | Commissioner of Business Franchises | Commissioner of State Revenue | 7. | Western Australia | Commissioner of State Taxation |
SCHEDULE 2 - Corresponding Laws[Schedule 2 Amended by S.R. 1997, No. 38, Applied:16 Apr 1997] [Schedule 2 Amended by S.R. 1997, No. 38, Applied:16 Apr 1997]
1. | Australian Capital Territory | Ambulance Service Levy Act 1990 | Gas Levy Act 1991 | Stamp Duties and Taxes Act 1987 | Financial Institutions Duty Act 1987 | Pay-roll Tax Act 1987 | Gaming Machine Act 1987 | Business Franchise (Tobacco and Petroleum Products) Act 1984 | Business Franchise (Liquor) Act 1993 | Taxation (Administration) Act 1987 | 2. | New South Wales | Stamp Duties Act 1920 | Pay-roll Tax Act 1971 | Land Tax Act 1956 | Land Tax Management Act 1956 | Business Franchise Licences (Tobacco) Act 1987 | Business Franchise Licences (Petroleum Products) Act 1987 | Health Insurance Levies Act 1982 | Debits Tax Act 1990 | Parking Space Levy Act 1992 | Revenue Laws (Reciprocal Powers) Act 1987 | Taxation Administration Act 1996 | 3. | Northern Territory | Stamp Duty Act 1978 | Pay-roll Tax Act 1978 | Financial Institutions Duty Act 1989 | Business Franchise (Tobacco) Act 1981 | Debits Tax Act 1978 | Energy Resource Consumption Levy Act 1985 | Taxation (Administration) Act 1978 | 4. | Queensland | Stamp Act 1894 | Pay-roll Tax Act 1971 | Land Tax Act 1915 | Tobacco Products (Licensing) Act 1988 | Debits Tax Act 1990 | 5. | South Australia | Stamp Duties Act 1923 | Pay-roll Tax Act 1971 | Land Tax Act 1936 | Financial Institutions Duty Act 1983 | Business Franchise (Petroleum Products) Act 1979 | Tobacco Products (Licensing) Act 1986 | Debits Tax Act 1990 | Taxation (Reciprocal Powers) Act 1989 | Taxation Administration Act 1996 | 6. | Victoria | Stamps Act 1958 | Pay-roll Tax Act 1971 | Land Tax Act 1958 | Financial Institutions Duty Act 1982 | Business Franchise (Petroleum Products) Act 1979 | Business Franchise (Tobacco) Act 1974 | Energy Consumption Levy Act 1982 | Taxation (Reciprocal Powers) Act 1987 | 7. | Western Australia | Stamp Act 1921 | Pay-roll Tax Assesment Act 1971 | Land Tax Assesment Act 1976 | Financial Institutions Duty Act 1983 | Business Franchise (Tobacco) Act 1975 | Debits Tax Assessment Act 1990 | Taxation (Reciprocal Powers) Act 1989 |
Displayed and numbered in accordance with the Rules Publication Act 1953.
Notified in the Gazette on 25 May 1994
This order is administered in the Department of Treasury and Finance.