2000 No 40 New South Wales Revenue Laws (Reciprocal Powers) Order 2000 under the Revenue Laws (Reciprocal Powers) Act 1987 GORDON SAMUELS, Governor I, the Honourable Gordon Samuels AC, Governor of the State of New South Wales, with the advice of the Executive Council, and in pursuance of section 3 (3) of the Revenue Laws (Reciprocal Powers) Act 1987, make the following Order. Signed at Sydney, this 27th day of January 2000. MICHAEL EGAN Treasurer Explanatory note Section 3 (3) of the Revenue Laws (Reciprocal Powers) Act 1987 provides that the Governor may by order declare a law of the Commonwealth or another State (which is defined to include the Northern Territory and the Australian Capital Territory) that provides for the levying and collection of a tax, fee, duty or other impost to be a recognised revenue law for the purposes of the Act. Such an order may also declare: (a) an office established for the purpose of administering or executing that law to be the designated Commonwealth or State revenue office in respect of that law, and (b) an office established for the purpose of administering or executing a New South Wales revenue law to be the relevant principal New South Wales revenue office in respect of that law. Published in Gazette No 22 of 11 February 2000, page 818 [12] Page 1 P:\extracts\00\2000-40.wpd 16/2/00, 11:31a 2000 No 40 Revenue Laws (Reciprocal Powers) Order 2000 Explanatory note The objects of this Order are: (a) to make an order under section 3 (3) of the Act relating to certain revenue laws of the Commonwealth of Australia, the Australian Capital Territory, the Northern Territory, Queensland, South Australia, Tasmania, Victoria and Western Australia, and (b) to repeal the Revenue Laws (Reciprocal Powers) Order 1997 (the existing Order) in respect of certain revenue laws of those jurisdictions. The implied power to repeal the existing Order is pursuant to section 43 (2) of the Interpretation Act 1987. Page 2 P:\extracts\00\2000-40.wpd 16/2/00, 11:31a 2000 No 40 Revenue Laws (Reciprocal Powers) Order 2000 Clause 1 Revenue Laws (Reciprocal Powers) Order 2000 1 Name of Order This Order is the Revenue Laws (Reciprocal Powers) Order 2000. 2 Notes The explanatory note does not form part of this Order. 3 Recognised revenue laws It is declared that: (a) each law described in Column 1 of Schedule 1 to this Order is a recognised revenue law for the purposes of the Revenue Laws (Reciprocal Powers) Act 1987, and (b) each office described in Column 2 of Schedule 1 to this Order is the designated revenue office in respect of the corresponding recognised revenue law described in Column 1 of that Schedule, and (c) each office described in Column 3 of Schedule 1 to this Order is the relevant principal New South Wales revenue office in respect of the corresponding recognised revenue law described in Column 1 of that Schedule. 4 Repeal The Revenue Laws (Reciprocal Powers) Order 1997 published in Gazette No 114 of 24 October 1997 (at pages 8649­8658) is repealed. Page 3 P:\extracts\00\2000-40.wpd 16/2/00, 11:31a 2000 No 40 Revenue Laws (Reciprocal Powers) Order 2000 Schedule 1 Recognised revenue laws Schedule 1 Recognised revenue laws (Clause 3) Column 1 Recognised revenue law Column 2 Designated revenue office Column 3 Principal New South Wales revenue office Commonwealth Debits Tax Administration Act 1982 Fringe Benefits Tax Act 1986 Fringe Benefits Tax Assessment Act 1986 Higher Education Funding Act 1988 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Medicare Levy Act 1986 Petroleum Resource Rent Tax Assessment Act 1987 Sales Tax Assessment Acts (Nos 1­9) 1930 Sales Tax Assessment Acts (Nos 10 and 11) 1985 Sales Tax Assessment Act 1992 Commissioner of Taxation Commissioner of Taxation Commissioner of Taxation Commissioner of Taxation Commissioner of Taxation Commissioner of Taxation Commissioner of Taxation Commissioner of Taxation Commissioner of Taxation Commissioner of Taxation Commissioner of Taxation Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Page 4 P:\extracts\00\2000-40.wpd 16/2/00, 11:31a 2000 No 40 Revenue Laws (Reciprocal Powers) Order 2000 Recognised revenue laws Schedule 1 Column 1 Recognised revenue law Superannuation Guarantee (Administration) Act 1992 Superannuation Guarantee Charge Act 1992 Taxation (Unpaid Company Tax) Assessment Act 1982 Tobacco Charges Assessment Act 1955 Trust Recoupment Tax Assessment Act 1985 Wool Tax (Administration) Act 1964 Column 2 Designated revenue office Commissioner of Taxation Commissioner of Taxation Commissioner of Taxation Column 3 Principal New South Wales revenue office Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Commissioner of Taxation Commissioner of Taxation Commissioner of Taxation Australian Capital Territory Ambulance Service Levy Act 1990 Debits Tax Act 1997 Commissioner for Australian Capital Territory Revenue Commissioner for Australian Capital Territory Revenue Commissioner for Australian Capital Territory Revenue Commissioner for Australian Capital Territory Revenue Commissioner for Australian Capital Territory Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Duties Act 1999 Duties (Consequential and Transitional Provisions) Act 1999 Financial Institutions Duty Act 1987 Page 5 P:\extracts\00\2000-40.wpd 16/2/00, 11:31a 2000 No 40 Revenue Laws (Reciprocal Powers) Order 2000 Schedule 1 Recognised revenue laws Column 1 Recognised revenue law Gaming Machine Act 1987 Column 2 Designated revenue office Commissioner for Australian Capital Territory Revenue Commissioner for Australian Capital Territory Revenue Commissioner for Australian Capital Territory Revenue Commissioner for Australian Capital Territory Revenue Commissioner for Australian Capital Territory Revenue Commissioner for Australian Capital Territory Revenue Column 3 Principal New South Wales revenue office Secretary of the Liquor Administration Board Chief Commissioner of State Revenue Secretary of the Liquor Administration Board Chief Commissioner of State Revenue Chief Commissioner of State Revenue Secretary of the Liquor Administration Board in respect of liquor and Chief Commissioner of State Revenue in respect of diesel Chief Commissioner of State Revenue Chief Commissioner of State Revenue Insurance Levy Act 1998 Interactive Gambling Act 1998 Payroll Tax Act 1987 Stamp Duties and Taxes Act 1987 Subsidies (Liquor and Diesel) Act 1998 Taxation Administration Act 1999 Taxation Administration (Consequential and Transitional Provisions) Act 1999 Tobacco Licensing Act 1984 Commissioner for Australian Capital Territory Revenue Commissioner for Australian Capital Territory Revenue Commissioner for Australian Capital Territory Revenue Chief Commissioner of State Revenue Page 6 P:\extracts\00\2000-40.wpd 16/2/00, 11:31a 2000 No 40 Revenue Laws (Reciprocal Powers) Order 2000 Recognised revenue laws Schedule 1 Column 1 Recognised revenue law Northern Territory Business Franchise Act Debits Tax Act Financial Institutions Duty Act Pay-roll Tax Act Stamp Duty Act Taxation (Administration) Act Column 2 Designated revenue office Column 3 Principal New South Wales revenue office Commissioner of Taxes Commissioner of Taxes Commissioner of Taxes Commissioner of Taxes Commissioner of Taxes Commissioner of Taxes Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Queensland Debits Tax Act 1990 Fuel Subsidy Act 1997 Land Tax Act 1915 Pay-roll Tax Act 1971 Stamp Act 1894 Tobacco Products (Licensing) Act 1988 Commissioner of Stamp Duties Commissioner of Stamp Duties Assistant Commissioner of Land Tax Assistant Commissioner of Pay-roll Tax Assistant Commissioner of Stamp Duties Assistant Commissioner of Tobacco Products Licensing Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Page 7 P:\extracts\00\2000-40.wpd 16/2/00, 11:31a 2000 No 40 Revenue Laws (Reciprocal Powers) Order 2000 Schedule 1 Recognised revenue laws Column 1 Recognised revenue law South Australia Debits Tax Act 1994 Financial Institutions Duty Act 1983 Land Tax Act 1936 Pay-roll Tax Act 1971 Petroleum Products Regulation Act 1995 Stamp Duties Act 1923 Taxation Administration Act 1996 Tobacco Products Regulation Act 1997 Column 2 Designated revenue office Column 3 Principal New South Wales revenue office Commissioner of State Taxation Commissioner of State Taxation Commissioner of State Taxation Commissioner of State Taxation Commissioner of State Taxation Commissioner of State Taxation Commissioner of State Taxation Commissioner of State Taxation Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Tasmania Financial Institutions Duty Act 1986 Land and Income Taxation Act 1910 Pay-roll Tax Act 1971 Petroleum Products Business Franchise Licences Act 1981 Commissioner of State Revenue Commissioner of Taxes Commissioner of State Revenue Registrar of Petroleum Products Business Franchise Licences Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Page 8 P:\extracts\00\2000-40.wpd 16/2/00, 11:31a 2000 No 40 Revenue Laws (Reciprocal Powers) Order 2000 Recognised revenue laws Schedule 1 Column 1 Recognised revenue law Stamp Duties Act 1931 Taxation Administration Act 1997 Tobacco Business Franchise Licences Act 1980 Column 2 Designated revenue office Commissioner of Stamp Duties Commissioner of State Revenue Registrar of Tobacco Business Franchise Licences Column 3 Principal New South Wales revenue office Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Victoria Business Franchise (Petroleum Products) Act 1979 Business Franchise (Tobacco) Act 1974 Debits Tax Act 1990 Financial Institutions Duty Act 1982 Land Tax Act 1958 Liquor Control Reform Act 1998 Pay-roll Tax Act 1971 Stamps Act 1958 Taxation Administration Act 1997 Commissioner of State Revenue Commissioner of State Revenue Commissioner of State Revenue Commissioner of State Revenue Commissioner of State Revenue Commissioner of State Revenue Commissioner of State Revenue Commissioner of State Revenue Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Secretary of the Liquor Administration Board Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Page 9 P:\extracts\00\2000-40.wpd 16/2/00, 11:31a 2000 No 40 Revenue Laws (Reciprocal Powers) Order 2000 Schedule 1 Recognised revenue laws Column 1 Recognised revenue law Western Australia Debits Tax Assessment Act 1990 Financial Institutions Duty Act 1983 Fuel Suppliers Licensing Act 1997 Land Tax Assessment Act 1976 Pay-roll Tax Assessment Act 1971 Stamp Act 1921 Tobacco Sellers Licensing Act 1975 Column 2 Designated revenue office Column 3 Principal New South Wales revenue office Commissioner of State Revenue Commissioner of State Revenue Commissioner of State Revenue Commissioner of State Revenue Commissioner of State Revenue Commissioner of State Revenue Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue Chief Commissioner of State Revenue BY AUTHORITY Page 10 P:\extracts\00\2000-40.wpd 16/2/00, 11:31a