Western Australian Repealed Acts

This legislation has been repealed.

DEBITS TAX ASSESSMENT ACT 2002

TABLE OF PROVISIONS

           Long Title

   PART 1 -- Preliminary  

   1.      Short title
            
   2.      Commencement
            
   3.      Relationship with other Acts
            
   4.      Meaning of terms used in this Act

   PART 2 -- Liability and assessment  

   5.      Debits tax on debits
            
   6.      Time for payment of debits tax
            
   7.      Liability to pay debits tax
            
   8.      Recovery of debits tax from customer
            
   9.      Monthly returns by financial institutions

   PART 3 -- Certificated accounts  

   10.     Application and issue of certificates
            
   11.     Duration of certification
            
   12.     Notification of debits that are not exempt or excluded
            
   13.     Refund of debits tax if certificate commences retrospectively
            
   14.     Annual statement of certificated accounts
            
   15.     Revocation of certificates
            
   16.     Offences relating to certificates

   PART 4 -- General  

   17.     Deemed separate debits
            
   18.     Debits to be expressed in Australian currency
            
   19.     Exemptions under other written laws
            
   20.     Financial institution to keep records
            
   21.     Regulations
           Glossary  
   1.      Definitions
            
   2.      Exempt debit
            
   3.      Excluded debit
           GLOSSARY
           Compilation table