This legislation has been repealed.
TABLE OF PROVISIONS PART 1--PRELIMINARY 1. Short title 3. Interpretation for Act 4. Incorporation of Administration Act 5. Application 6. Excluded debits 7. Notional separation of debits 8. Debits made in currency other than Australian currency 9. Administration PART 2--IMPOSITION OF TAX 10. Imposition of tax PART 3--LIABILITY TO TAX 11. Liability to tax 12. When tax payable 13. Recovery of tax by financial institutions 14. Certificates of exemption from tax 16. Rebates PART 4--RETURNS 17. Return in respect of taxable debits PART 5--MISCELLANEOUS 18. Return in relation to exempt accounts 19. Representative officers 20. Regulation-making power 22. Interim determinations PART 6--END OF EFFECT OF ACT 23. No liability for debits from 1 July 2005 24. No returns required for months from July 2005 25. Expiry of Act from 1 July 2006 ENDNOTES