This legislation has been repealed.
- As at 2 June 2004 - Act 32 of 1997 TABLE OF PROVISIONS Long Title PART 1 - PRELIMINARY 1. Name of Act 2. Commencement 3. Object of this Act 4. Definitions 5. Taxation Administration Act 1996 PART 1A - ABOLITION OF ACCOMMODATION LEVY ON 1 JULY 2000 5A. No levy on accommodation provided on or after 1 July 2000 5B. Final return 5C. Transitional PART 2 - ACCOMMODATION LEVY 6. Charging of accommodation levy 7. Places of accommodation 8. Area to which this Act applies 9. Amount of levy PART 3 - CALCULATION OF TOTAL AMOUNT PAID OR PAYABLE FOR RESIDENTIAL ACCOMMODATION 10. General 11. Exclusion of certain charges 11A. Occupation in excess of 28 consecutive days 11B. Club accommodation for members 12. Levy included as component of accommodation charge 13. Avoidance arrangements--determination by Chief Commissioner PART 4 - MISCELLANEOUS 14. Periodic returns 15. Manager may recover accommodation levy as a debt 16. (Repealed) 17. Proceedings for offences 18. Regulations 19. Exemptions 20. Act ceases to have effect on 1 September 2003 SCHEDULE 1