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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia Debits Tax Bill 2001 CONTENTS 1. Short title 1 2. Commencement 2 3. Relationship with other Acts 2 4. Meaning of terms 2 5. Rates of tax 2 page i 85--1 Western Australia LEGISLATIVE ASSEMBLY Debits Tax Bill 2001 A Bill for An Act to impose a tax on certain debits made to accounts kept with financial institutions. The Parliament of Western Australia enacts as follows: 1. Short title This Act may be cited as the Debits Tax Act 2001. page 1 Debits Tax Bill 2001 s. 2 2. Commencement This Act comes into operation on the day on which the Taxation Administration Act 2001 comes into operation. 3. Relationship with other Acts 5 The Taxation Administration Act 2001 and the Debits Tax Assessment Act 2001 are to be read with this Act as if they formed a single Act. 4. Meaning of terms The Glossaries at the end of the Debits Tax Assessment 10 Act 2001 and the Taxation Administration Act 2001 define or affect the meaning of some of the words and expressions used in this Act and also affect the operation of other provisions. 5. Rates of tax Debits tax is imposed at the rates shown in the table to this 15 subsection according to the amount of the debit. Debits tax rates Amount of debit Amount of debits tax less than $1............................................ nil $1 -- $99.99.......................................... $0.30 $100 -- $499.99 .................................... $0.70 $500 -- $4 999.99 ................................. $1.50 $5 000 -- $9 999.99 .............................. $3.00 $10 000 or more..................................... $4.00
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