Australian Capital Territory Numbered Acts

DEBITS TAX ACT 1997 (NO. 20 OF 1997)

TABLE OF PROVISIONS

   PART I--PRELIMINARY SHORT TITLE 1. THIS ACT MAY BE CITED AS THE DEBITS TAX ACT 1997.

   2.      Commencement  
   3.      Interpretation  
   4.      Incorporation of Taxation (Administration) Act 1987  
   5.      Application  
   6.      Excluded debits  
   7.      Notional separation of debits  
   8.      Debits made in currency other than Australian currency  
   9.      Administration  

   PART II--IMPOSITION OF TAX

   10.     Imposition of tax  

   PART III--LIABILITY TO TAX

   11.     Liability to tax  
   12.     When tax payable  
   13.     Recovery of tax by financial institutions  
   14.     Certificates of exemption from tax  
   15.     Offences relating to certificates of exemption  
   16.     Rebates  

   PART IV--RETURNS

   17.     Return in respect of taxable debits  

   PART V--MISCELLANEOUS

   18.     Return in relation to exempt accounts  
   19.     Representative officers etc.  
   20.     Regulations  
   21.      Amendments of the Taxation (Administration) Act 1987  
   22.     Interim determinations  
   23.     Application  
   24.     Transitional  
           SCHEDULE