Australian Capital Territory Repealed Acts

This legislation has been repealed.

DEBITS TAX ACT 1997 - NOTES

Endnotes

1     About the endnotes

Amending and modifying laws are annotated in the legislation history and the amendment history. Current modifications are not included in the republished law but are set out in the endnotes.

Not all editorial amendments made under the Legislation Act 2001, part 11.3 are annotated in the amendment history. Full details of any amendments can be obtained from the Parliamentary Counsel's Office.

Uncommenced amending laws and expiries are listed in the legislation history and the amendment history. These details are underlined. Uncommenced provisions and amendments are not included in the republished law but are set out in the last endnote.

If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering.

The endnotes also include a table of earlier republications.

2     Abbreviation key

am = amended	ord = ordinance
amdt = amendment	orig = original
ch = chapter	par = paragraph/subparagraph
def = definition	pres = present
dict = dictionary	prev = previous
disallowed = disallowed by the Legislative	(prev...) = previously
Assembly	pt = part
div = division	r = rule/subrule
exp = expires/expired	renum = renumbered
Gaz = gazette	reloc = relocated
hdg = heading	R[X] = Republication No
IA = Interpretation Act 1967	RI = reissue
ins = inserted/added	s = section/subsection
LA = Legislation Act 2001	sch = schedule
LR = legislation register	sdiv = subdivision
LRA = Legislation (Republication) Act 1996	sub = substituted
mod = modified/modification	SL = Subordinate Law
o = order	underlining = whole or part not commenced
om = omitted/repealed	or to be expired

3     Legislation history

Debits Tax Act 1997 No 20

notified 29 May 1997 (Gaz 1997 No S136)

s 1, s 2 commenced 29 May 1997 (s 2 (1))

remainder commenced 1 July 1997 (s 2 (2))

Note     Act exp 30 June 2006 (s 25)

as amended by

Debits Tax (Amendment) Act 1998 No 59

notified 27 November 1998 (Gaz 1998 No S207)

ss 1-3 commenced 27 November 1998 (s 2 (1))

remainder commenced 1 December 1998 (s 2 (2) and see Cwlth Gaz 1998 No S371)

Taxation Administration (Consequential and Transitional Provisions) Act 1999 No 5 sch 2

notified 1 March 1999 (Gaz 1999 No S8)

commenced 1 March 1999 (s 2)

Legislation (Consequential Amendments) Act 2001 No 44 pt 99

notified 26 July 2001 (Gaz 2001 No 30)

s 1, s 2 commenced 26 July 2001 (IA s 10B)

pt 99 commenced 12 September 2001 (s 2 and see Gaz 2001 No S65)

Legislation Amendment Act 2002 No 11 pt 2.15

notified LR 27 May 2002

s 1, s 2 commenced 27 May 2002 (LA s 75)

pt 2.15 commenced 28 May 2002 (s 2 (1))

Sexuality Discrimination Legislation Amendment Act 2004 A2004-2 sch 1 pt 1.5

notified LR 18 February 2004
s 1, s 2 commenced 18 February 2004 (LA s 75 (1))
sch 1 pt 1.5 commenced 22 March 2004 (s 2 and CN2004-4)

Criminal Code (Theft, Fraud, Bribery and Related Offences) Amendment Act 2004 A2004-15 sch 2 pt 2.24

notified LR 26 March 2004

s 1, s 2 commenced 26 March 2004 (LA s 75 (1))

sch 2 pt 2.24 commenced 9 April 2004 (s 2 (1))

Revenue Legislation Repeal Act 2005 A2005-2 s 5

notified LR 22 February 2005

s 1, s 2 commenced 22 February 2005 (LA s 75 (1))

s 5 commenced 23 February 2005 (s 2)

4     Amendment history

Commencement
s 2     om R1 LRA

Interpretation for Act
s 3     am 1999 No 5 sch 2; am 2001 No 44 amdt 1.1042
    def account sub 1998 No 59 s 4
    def account transaction sub 1998 No 59 s 4
    def Administration Act ins 1999 No 5 sch 2
    def bank om 1998 No 58 s 4
    def banking business ins 1998 No 59 s 4
    def cheque sub 1998 No 58 s 4
    def exempt debit pars renum R2 LA
    def financial institution sub 1998 No 58 s 4
    def incomplete am 1998 No 59 s 4
    def non-bank financial institution om 1998 No 58 s 4
    def payment order om 1998 No 58 s 4
    def Taxation (Administration) Act om 1999 No 5 sch 2

Incorporation of Administration Act
s 4     sub 1999 No 5 sch 2

Application
s 5     am 2002 No 11 amdt 2.30

Excluded debits
s 6     am 1998 No 59 s 5

Imposition of tax
s 10     am 1998 No 59 s 6

When tax payable
s 12     am 1999 No 5 sch 2

Recovery of tax by financial institutions
s 13     am 1999 No 5 sch 2

Certificates of exemption from tax
s 14     am 2001 No 44 amdts 1.1043-1.1045

Offences relating to certificates of exemption
s 15     om A2004-15 amdt 2.51

Rebates
s 16     am 1998 No 59 s 7; 2001 No 44 amdts 1.1046-1.1048;
A2004-2 amdt 1.16

Return in respect of taxable debits
s 17     am 2001 No 44 amdt 1.1049, amdt 1.1050

Return in relation to exempt accounts
s 18     am 2001 No 44 amdt 1.1051

Representative officers
s 19     am 1998 No 59 s 8

Regulation-making power
s 20     am 2001 No 44 amdt 1.1052, amdt 1.1053

Amendments of the Taxation (Administration) Act 1987
s 21     om R1 LRA

Interim determinations
s 22     am 2001 No 44 amdt 1.1054, amdt 1.1055; table renum R4 LA

End of effect of Act
pt 6 hdg     ins A2005-2 s 5

No liability for debits from 1 July 2005
s 23     om 1998 No 59 s 9
    ins A2005-2 s 5

No returns required for months from July 2005
s 24     om 2001 No 44 amdt 1.1056
    ins A2005-2 s 5

Expiry of Act from 1 July 2006
s 25     ins A2005-2 s 5

Declaration as to status of organisation
sch     om 2001 No 44 amdt 1.1056

5     Earlier republications

Some earlier republications were not numbered. The number in column 1 refers to the publication order.

Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register. A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1. Electronic and printed versions of an authorised republication are identical.

Republication No	Amendments to	Republication date
1	Act 1999 No 5	31 October 2000
2	Act 2001 No 44	12 March 2002
3	A2002-11	30 May 2002
4	A2004-2	22 March 2004
5	A2004-15	9 April 2004
6	A2005-2	23 February 2005

© Australian Capital Territory 2006

Australian Capital Territory

A1997-20

Republication No 7

Effective: 1 July 2006

Republication date: 1 July 2006

Act expired 30 June 2006 (see s 25 and endnote 3)






Unauthorised version prepared by ACT Parliamentary Counsel's Office

About this republication

The republished law

This is a republication of the Debits Tax Act 1997 (repealed) (including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)). It also includes any commencement, amendment, repeal or expiry affecting the republished law to 1 July 2006.

The legislation history and amendment history of the republished law are set out in endnotes 3 and 4.

Kinds of republications

The Parliamentary Counsel's Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at www.legislation.act.gov.au):

              • authorised republications to which the Legislation Act 2001 applies

              • unauthorised republications.

The status of this republication appears on the bottom of each page.

Editorial changes

The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication. Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice.

This republication does not include amendments made under part 11.3 (see endnote 1).

Uncommenced provisions and amendments

If a provision of the republished law has not commenced or is affected by an uncommenced amendment, the symbol  U  appears immediately before the provision heading. The text of the uncommenced provision or amendment appears only in the last endnote.

Modifications

If a provision of the republished law is affected by a current modification, the symbol  M  appears immediately before the provision heading. The text of the modifying provision appears in the endnotes. For the legal status of modifications, see Legislation Act 2001, section 95.

Penalties

The value of a penalty unit for an offence against this republished law at the republication date is—

(a) if the person charged is an individual—$100; or

(b) if the person charged is a corporation—$500.

Australian Capital Territory

Debits Tax Act 1997 (repealed)

Endnotes

Australian Capital Territory

Debits Tax Act 1997 (repealed)

An Act for the imposition and collection of a tax in respect of certain debits made to accounts kept with financial institutions, and for related purposes