Australian Capital Territory Numbered Acts

TAXATION (ADMINISTRATION) (AMENDMENT) ACT (NO. 3) 1990 (NO 17 OF 1990)

TABLE OF PROVISIONS

           Long Title

   1.      This Act may be cited as the Taxation (Administration) (Amendment) Act (No. 3) 1990.  
   2.      (1) Section 1 and this section commence on the day on which this Act is notified in the Gazette.  
   3.      In this Act, “Principal Act” means the Taxation (Administration) Act 1987.1  
   4.      Section 3 of the Principal Act is amended by omitting paragraph (f) and substituting the following paragraphs:  
   5.      Section 4 of the Principal Act is amended by omitting from subsection (1) the definition of “licence fee” and substituting the following definition:“ ‘licence fee' means any fee or amount payable under—  
   6.      Section 12 of the Principal Act is amended—  
   7.      Section 12A of the Principal Act is amended by inserting in subsections (1), (2) and (3) “or video” after “tobacco” (wherever occurring).  
   8.      Section 14 of the Principal Act is amended—  
   9.      Section 15 of the Principal Act is amended by omitting from subsection (1) all the words after “payable” and substituting “under a tax law from the information in and accompanying the relevant return, application or notice and any other available information”.  
   10.     Section 18 of the Principal Act is amended:  
   11.     Section 30 of the Principal Act is amended—