Debits Tax Act 1990 No 112

Effective date Publication date Amendments included Notes
01 July 2001 01 July 2001 2001 No 39
04 February 2000 04 February 2000 2000 No 51

Debits Tax Act 1990 No 112

Assented to 18.12.1990.

Date of commencement, Part 5 excepted, 1.1.1991, sec 2 (1) and GG No 174 of 21.12.1990, p 11167.

Date of commencement of Part 5, 1.1.1994, sec 2 (1) and GG No 138 of 17.12.1993, p 7276.

Amended by Schedule 3 to this Act.

State Revenue Legislation Further Amendment Act 2001 No 39

Assented to 29.06.2001.

Date of commencement, 1.7.2001, sec 2.

State Revenue Legislation Amendment Act 2000 No 51

Assented to 27.06.2000.

Date of commencement of Sch 1, 4.2.2000, sec 2 (2).

Statute Law (Miscellaneous Provisions) Act (No 2) 1999 No 85

Assented to 03.12.1999.

Date of commencement of Sch 4, assent, sec 2 (1).

State Revenue Legislation Amendment Act 1999 No 10

Assented to 09.06.1999.

Date of commencement of Sch 1, assent, sec 2 (1).

State Revenue Legislation (Miscellaneous Amendments) Act 1996 No 125

Assented to 03.12.1996.

Date of commencement of Sch 2 (1), 1.1.1997, sec 2 (1).

Date of commencement of Sch 2 (2), 1.1.1996, sec 2 (2) (m).

Date of commencement of Sch 2 (3), 29.3.1996, sec 2 (2) (n).

Taxation Administration (Consequential Amendments) Act 1996 No 98

Assented to 26.11.1996.

Date of commencement, 1.1.1997, sec 2 and GG No 150 of 20.12.1996, p 8532.

State Revenue Legislation Amendment Act 1996 No 34

Assented to 24.06.1996.

Date of commencement of Sch 2, assent, sec 2 (1).

State Revenue Legislation Further Amendment Act 1995 No 98

Assented to 21.12.1995.

Date of commencement of Sch 3, 1.1.1996, sec 2 (1).

Statute Law Revision (Local Government) Act 1995 No 11

Assented to 09.06.1995.

Date of commencement of the provision of Sch 1 relating to the Debits Tax Act 1990, 23.6.1995, sec 2 (1) and GG No 77 of 23.6.1995, p 3279.

Statute Law (Miscellaneous Provisions) Act (No 2) 1994 No 95

Assented to 12.12.1994.

Date of commencement of the provisions of Sch 2 relating to the Debits Tax Act 1990, assent, Sch 2.

State Revenue Legislation (Further Amendment) Act 1994 No 72

Assented to 23.11.1994.

Date of commencement of Sch 1, 1.7.1995, sec 2 (2).

State Revenue Legislation (Amendment) Act 1994 No 48

Assented to 02.06.1994.

Date of commencement of Sch 3 and the provision of Sch 12 relating to the Debits Tax Act 1990, assent, sec 2 (1).

State Revenue Legislation (Further Amendment) Act 1992 No 86

Assented to 27.11.1992.

Date of commencement of Sch 3, 1.7.1993, sec 2 (4) and GG No 71 of 30.6.1993, p 3335.

Statute Law (Miscellaneous Provisions) Act (No 2) 1992 No 57

Assented to 08.10.1992.

Date of commencement of the provisions of Sch 1 relating to the Debits Tax Act 1990, assent, Sch 1.

State Revenue Legislation (Amendment) Act 1992 No 48

Assented to 01.07.1992.

Date of commencement of the provision of Sch 1 relating to the Debits Tax Act 1990, 1.1.1993, sec 2 (3).

This is a consolidated list of all history notes for this title. View the history notes inline to see the point-in-time history of provisions for a particular historical version by clicking the Turn history notes on button.

Long title

Am 1996 No 98, Sch 1.1 (1).

Sec 3

Am 1992 No 86, Sch 3 (1) (2); 1994 No 48, Sch 3 (1); 1994 No 72, Sch 1; 1994 No 95, Sch 2; 1995 No 11, Sch 1; 1995 No 98, Sch 3 (1) (2); 1996 No 98, Sch 1.1 (2)–(6); 1996 No 125, Sch 2 (1)–(3); 1999 No 10, Sch 1 [1]–[7]; 2000 No 51, Sch 1 [1]–[3]; 2001 No 39, Sch 1 [1].

Sec 4

Subst 1995 No 98, Sch 3 (3). Am 1999 No 10, Sch 1 [8].

Sec 5

Subst 1996 No 98, Sch 1.1 (7).

Secs 6, 7

Rep 1996 No 98, Sch 1.1 (7).

Sec 8

Am 1999 No 10, Sch 1 [9]; 2001 No 39, Sch 1 [2]–[4].

Sec 11

Subst 1996 No 98, Sch 1.1 (8).

Sec 12

Am 1996 No 98, Sch 1.1 (9).

Sec 13

Am 1996 No 98, Sch 1.1 (10) (11); 2001 No 39, Sch 1 [5].

Part 4, heading

Am 1996 No 98, Sch 1.1 (12).

Sec 15

Am 1996 No 98, Sch 1.1 (13); 2001 No 39, Sch 1 [6].

Sec 16

Subst 1996 No 98, Sch 1.1 (14).

Sec 17

Subst 1996 No 98, Sch 1.1 (15).

Secs 18–20

Rep 1996 No 98, Sch 1.1 (16).

Sec 21

Am 1994 No 95, Sch 2. Rep 1996 No 98, Sch 1.1 (16).

Sec 22

Rep 1996 No 98, Sch 1.1 (16).

Part 5 (secs 23–31)

Rep 1996 No 98, Sch 1.1 (17).

Part 6

Rep 1996 No 98, Sch 1.1 (17).

Secs 32, 33

Rep 1996 No 98, Sch 1.1 (17).

Sec 34

Am 1996 No 34, Sch 2 (1) (2). Rep 1996 No 98, Sch 1.1 (17).

Sec 35

Rep 1996 No 98, Sch 1.1 (17).

Part 7

Rep 1996 No 98, Sch 1.1 (17).

Secs 36–40

Rep 1996 No 98, Sch 1.1 (17).

Sec 41

Am 1992 No 57, Sch 1; 1994 No 48, Sch 12. Rep 1996 No 98, Sch 1.1 (17).

Secs 42, 43

Rep 1996 No 98, Sch 1.1 (17).

Sec 44

Am 2001 No 39, Sch 1 [7].

Sec 45

Rep 1996 No 98, Sch 1.1 (18).

Sec 45A

Ins 1995 No 98, Sch 3 (4). Rep 1996 No 98, Sch 1.1 (18).

Secs 46–49

Rep 1996 No 98, Sch 1.1 (18).

Sec 50

Am 1994 No 95, Sch 2. Rep 1996 No 98, Sch 1.1 (18).

Secs 51, 52

Rep 1996 No 98, Sch 1.1 (18).

Sec 54

Rep 1999 No 85, Sch 4.

Sch 1

Subst 1992 No 48, Sch 1.

Sch 2

Rep 1999 No 85, Sch 4.

Sch 3, heading

Am 1995 No 98, Sch 3 (5).

Sch 3

Am 1994 No 48, Sch 3 (2); 1995 No 98, Sch 3 (6); 2000 No 51, Sch 1 [4].

Debits Tax Bill 1990

More information on the passage of this Bill through Parliament, including links to the second reading speech and Legislation Review Committee report, is available via the Bills tab on the Parliament website.

Government Bill
Introduced LA: 14 November 1990 PDF icon Bill (and Explanatory note)

Assent date: 18 December 1990 PDF icon 1990 No 112