Australian Capital Territory Bills
[Index]
[Search]
[Download]
[Related Items]
[Help]
This is a Bill, not an Act. For current law, see the Acts databases.
REVENUE LEGISLATION AMENDMENT BILL 2006
2006
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL
TERRITORY
(As presented)
(Treasurer)
Revenue
Legislation Amendment Bill 2006
Contents
Page
2006
THE LEGISLATIVE ASSEMBLY
FOR THE AUSTRALIAN CAPITAL
TERRITORY
(As presented)
(Treasurer)
Revenue Legislation
Amendment Bill 2006
A Bill for
An Act to amend the Duties Act 1999, the Payroll Tax Act 1987
and the Taxation Administration Act 1999
The Legislative Assembly for the Australian Capital Territory enacts as
follows:
This Act is the Revenue Legislation Amendment Act 2006.
This Act commences on the day after its notification day.
Note The naming and commencement provisions automatically commence
on the notification day (see Legislation Act, s 75 (1)).
3 Legislation
amended—pt 2
This part amends the Duties Act 1999.
4 Change
in trusteesNew section 54
(4)
insert
(4) Duty of $20 is also chargeable in relation to a transfer of dutiable
property to a person as a consequence of the retirement of a trustee or the
appointment of a new trustee for a self managed superannuation fund within the
meaning of the Superannuation Industry (Supervision) Act 1993
(Cwlth).
Part
3 Payroll Tax Act
1987
5 Legislation
amended—pt 3
This part amends the Payroll Tax Act 1987.
6 Wages
to which this Act appliesNew section 2D
(4)
insert
(4) If an employer gives an instruction to credit an account at a place in
payment of wages, the wages are taken to have been paid—
(a) at the place; and
(b) when the account is credited in accordance with the
instructions.
Part
4 Taxation Administration Act
1999
7 Legislation
amended—pt 4
This part amends the Taxation Administration Act 1999.
substitute
99 Restrictions on disclosures to courts and
tribunals
(1) A person who is or has been a tax officer is not required to divulge
protected information to a court, or produce a protected document or a document
containing protected information to a court, unless its disclosure or production
is necessary for the purpose of the administration or execution of a tax
law.
(2) In this section:
court includes a tribunal, authority or person having power
to require the production of documents or the answering of questions.
divulge includes communicate.
produce includes allow access to.
protected document means a document obtained or created in
the administration or execution of a tax law.
protected information means information obtained in the
administration or execution of a tax law.
Endnotes
1 Presentation speech
Presentation speech made in the Legislative Assembly on 2006.
2 Notification
Notified under the Legislation Act on 2006.
3 Republications of amended laws
For the latest republication of amended laws, see
www.legislation.act.gov.au.
© Australian Capital Territory
2006
[Index]
[Search]
[Download]
[Related Items]
[Help]