Tasmanian Numbered Acts

TAXATION LEGISLATION (MISCELLANEOUS AMENDMENTS AND REPEAL) ACT 2002 (NO. 60 OF 2002)

- Act 60 of 2002
- Royal Assent 19 December 2002

TABLE OF PROVISIONS

           Long Title

   PART 1 - Preliminary

   1.      Short title
   2.      Commencement

   PART 2 - Duties Act 2001 Amended

   3.      Principal Act
   4.      Section 3 amended (Interpretation)
   5.      Section 4 repealed
   6.      Section 6 amended (Imposition of duty on certain transactions
           concerning dutiable property)
   7.      Section 18 amended (What is the dutiable value of dutiable
           property?)
   8.      Section 33 amended (Cancelled agreements)
   9.      Section 40 amended (Transfers back from a nominee)
   10.     Section 41 substituted
   11.     Section 46 substituted
   12.     Section 53 amended (Exemptions relating to various transactions)
   13.     Section 55 amended (Exemptions – transfers to married
           couples or de facto couples)
   14.     Section 142 amended (When does a liability arise?)
   15.     Section 157 amended (Refinancing of loans)
   16.     Section 199 amended (Exemptions)
   17.     Section 219 amended (Duplicates or counterparts)
   18.     Section 227 amended (Miscellaneous exemptions)
   19.     Section 236 amended (Reassessments – failed instruments)
   20.     Section 243 substituted
   21.     Section 251 amended (Application of Act)

   PART 3 - Land Tax Act 2000 Amended

   22.     Principal Act
   23.     Section 3 amended (Interpretation)
   24.     Section 6 amended (Principal residence land)
   25.     Section 37 amended (Land tax rebate)
   26.     Section 39 amended (Recovery of unpaid land tax)

   PART 4 - Pay-roll Tax Act 1971 Amended

   27.     Principal Act
   28.     Section 2 amended (Interpretation)
   29.     Section 6 amended (Wages in respect of which liability to pay-roll
           tax is imposed)
   30.     Section 7 amended (Imposition of pay-roll tax)
   31.     Section 11A amended (Annual adjustments)

   PART 5 - Taxation Administration Act 1997 Amended

   32.     Principal Act
   33.     Section 3 amended (Interpretation)
   34.     Section 78 amended (Prohibition on secondary disclosures of
           information)
   35.     Part 9A inserted
   36.     Section 94 amended (Refund of amount)
   37.     Section 95 amended (Payment of interest)
   38.     Section 96 amended (Payment of tax)

   PART 6 - Repeal

   39.     Taxation (Reciprocal Powers) Act 1993 repealed


[ Note: This table has been automatically generated and may be incomplete. ]