2006

THE LEGISLATIVE ASSEMBLY

FOR THE AUSTRALIAN CAPITAL TERRITORY

(As presented)

(Treasurer)

2006

THE LEGISLATIVE ASSEMBLY

FOR THE AUSTRALIAN CAPITAL TERRITORY

(As presented)

(Treasurer)

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)).

This part amends the Duties Act 1999.

(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).

This part amends the Payroll Tax Act 1987.

(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.

This part amends the Taxation Administration Act 1999.

(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.

Presentation speech made in the Legislative Assembly on 2006.

Notified under the Legislation Act on 2006.

For the latest republication of amended laws, see www.legislation.act.gov.au.