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This is a Bill, not an Act. For current law, see the Acts databases.


STATE TAXATION ACTS (AMENDMENT) BILL 1997

                    PARLIAMENT OF VICTORIA

        State Taxation Acts (Amendment) Act 1997
                                  Act No.


                      TABLE OF PROVISIONS
Clause                                                               Page

PART 1--PRELIMINARY                                                        1
  1.     Purpose                                                           1
  2.     Commencement                                                      2

PART 2--FINANCIAL INSTITUTIONS DUTY ACT 1982                               3
  3.     FID on continuing credit contract payments                        3
  4.     Repeal of spent provisions                                        3

PART 3--LAND TAX ACT 1958                                                  4
  5.     Definitions                                                       4
  6.     Competitive neutrality                                            4
  7.     Increased penalties under the regulations                         5
  8.     Amendment of Second Schedule                                      5

PART 4--PAY-ROLL TAX ACT 1971                                              8
  9.     Repeal of spent provisions                                        8
  10.    Exemption for schools                                             8
  11.    Further repeal of spent provisions                                9
  12.    Statute law revision                                              9

PART 5--STAMPS ACT 1958                                                   10
  13.    New section 41 inserted                                          10
         41. Offset of overpaid duty by return                            10
  14.    Restriction on registration of transfers                         11
  15.    Duty on sales and purchases by futures members                   11
  16.    Nominee transfers of land                                        11
  17.    Rental business duty                                             11
  18.    Competitive neutrality                                           16
  19.    Exemption for credit contracts                                   17
  20.    New section 137MD inserted                                       17
         137MD. Exemption for refinanced business loans with solicitors   17
  21.    Competitive neutrality--Third Schedule                           20




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531125B.I1-8/4/97

 


 

Clause Page PART 6--TAXATION (RECIPROCAL POWERS) ACT 1987 22 22. Definitions 22 23. New section 6A inserted 22 6A. False or misleading statements 22 NOTES 24 ii 531125B.I1-8/4/97

 


 

PARLIAMENT OF VICTORIA A BILL to amend the Financial Institutions Duty Act 1982, the Land Tax Act 1958, the Pay-roll Tax Act 1971, the Stamps Act 1958 and the Taxation (Reciprocal Powers) Act 1987 and for other purposes. State Taxation Acts (Amendment) Act 1997 The Parliament of Victoria enacts as follows: PART 1--PRELIMINARY 1. Purpose The purpose of this Act is to amend the Financial Institutions Duty Act 1982, the Land Tax Act 5 1958, the Pay-roll Tax Act 1971, the Stamps Act 1958 and the Taxation (Reciprocal Powers) Act 1987. 1 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 2 Act No. 2. Commencement (1) Section 12 is deemed to have come into operation on 24 November 1992. (2) Section 3 is deemed to have come into operation 5 on 12 November 1996. (3) Sections 5(2) and 6 come into operation on 1 July 1997. (4) The remaining provisions of this Act come into operation on the day on which this Act receives 10 the Royal Assent. _______________ 2 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 3 Act No. PART 2--FINANCIAL INSTITUTIONS DUTY ACT 1982 No. 9850. 3. FID on continuing credit contract payments Reprinted to In section 28(4)(a) of the Financial Institutions No. 119/1994 and Duty Act 1982 after "contract" insert "or a subsequently 5 payment of an amount owing to the credit amended by Nos 30/1995, provider under a continuing credit contract". 101/1995, 10/1996, 35/1996, 42/1996 and 84/1996. 4. Repeal of spent provisions Part X of the Financial Institutions Duty Act 1982 is repealed. 10 _______________ 3 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 5 Act No. PART 3--LAND TAX ACT 1958 No. 6289. 5. Definitions Reprint No. 8 (1) In section 3(1) of the Land Tax Act 1958 insert as at 1 February the following definitions-- 1997. 5 ' "ex-servicemen" has the meaning given in section 9(3); "mine" has the meaning given in section 9(3);'. (2) In section 3(1) of the Land Tax Act 1958, in the definition of "public statutory authority" 10 paragraph (b) is repealed. (3) In section 3 of the Land Tax Act 1958-- (a) in sub-section (2) after "in any year" insert ", including special land tax under section 10"; 15 (b) in sub-section (2A) after "the year for" (wherever occurring) insert "or in"; (c) in sub-section (4)-- (i) after "1984 or for" insert "or in"; (ii) after "the year for" insert "or in"; 20 (d) in sub-section (6), in the definition of "supplementary valuation", after "the year for" insert "or in". (4) In section 9(3) of the Land Tax Act 1958, in the definition of "mine", in paragraph (a) for "and" 25 substitute "or". 6. Competitive neutrality (1) In section 9(1)(b) of the Land Tax Act 1958 after "authority" insert ", other than land vested in a declared public statutory authority (within the 30 meaning of sub-section (1AD)) that is not used exclusively as public open space or a park". 4 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 7 Act No. (2) Section 9(1AC) of the Land Tax Act 1958 is repealed. (3) For section 9(1AD) of the Land Tax Act 1958 substitute-- 5 "(1AD) The Governor in Council, by Order published in the Government Gazette, may declare a public statutory authority to be a declared public statutory authority for the purposes of sub-section (1)(b).". 10 (4) Section 9(2D) of the Land Tax Act 1958 is repealed. 7. Increased penalties under the regulations In section 93(1)(f) of the Land Tax Act 1958 for "$100" substitute "20 penalty units". 15 8. Amendment of Second Schedule (1) In the Second Schedule to the Land Tax Act 1958, in clauses 1 and 1A, omit "or lands" wherever occurring. (2) In the Second Schedule to the Land Tax Act 20 1958, for clause 1B substitute-- '1B. (1) For the purposes of this clause-- (a) "clause 1 amount", in relation to land of an owner in respect of a year ("the assessment year"), means the amount 25 determined by applying the rates of tax set out in clause 1 to the sum of-- (i) in respect of any land for which there was an unimproved value for the purpose of assessing land tax 30 for 1993, that unimproved value; and (ii) in respect of all other land, the unimproved value of that land as 5 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 8 Act No. assessed under this Act for the assessment year; (b) if the clause 1 amount is zero, the duty of land tax is the amount determined in 5 accordance with clause 1A; (c) if the amount determined in accordance with clause 1A is zero, no duty of land tax is payable. (2) The duty of land tax for 1994 payable on the 10 land of an owner is-- (a) the amount determined in accordance with clause 1A; or (b) if that amount differs by more than 20% from the clause 1 amount-- 15 (i) where the amount determined in accordance with clause 1A is less than the clause 1 amount, 80% of the clause 1 amount; or (ii) where the amount determined in 20 accordance with clause 1A is more than the clause 1 amount, 120% of the clause 1 amount. (3) The duty of land tax for 1995 payable on the land of an owner is-- 25 (a) the amount determined in accordance with clause 1A; or (b) if that amount differs by more than 40% from the clause 1 amount-- (i) where the amount determined in 30 accordance with clause 1A is less than the clause 1 amount, 60% of the clause 1 amount; or 6 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 8 Act No. (ii) where the amount determined in accordance with clause 1A is more than the clause 1 amount, 140% of the clause 1 amount. 5 (4) The duty of land tax for 1996 payable on the land of an owner is-- (a) the amount determined in accordance with clause 1A; or (b) if that amount is more than 140% of the 10 clause 1 amount, 140% of the clause 1 amount. (5) The duty of land tax for 1997 and each subsequent year payable on the land of an owner is-- 15 (a) the amount determined in accordance with clause 1A; or (b) if that amount is more than 150% of the clause 1 amount, 150% of the clause 1 amount.'. 20 (3) In the Second Schedule to the Land Tax Act 1958, after clause 1B insert-- "2. The duty of land tax for 1995, 1996 or 1997 payable on the land of an owner is deemed always to have been the duty determined in 25 accordance with this Schedule as amended by the State Taxation Acts (Amendment) Act 1997.". _______________ 7 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 9 Act No. PART 4--PAY-ROLL TAX ACT 1971 No. 8154. 9. Repeal of spent provisions Reprinted to (1) In section 9A(3A)(e) of the Pay-roll Tax Act No. 119/1994 and 1971-- subsequently amended by 5 (a) in the substituted sub-section (3) for Nos 101/1995, 10/1996 and "minimum amount for that return period or, 42/1996. if the Commissioner has approved another amount (having regard to the amount of pay- roll tax likely to be payable by that member 10 for the financial year within which the return period falls), that other amount" substitute "prescribed amount"; (b) in the substituted sub-section (4) for "minimum amount or, if the Commissioner 15 has approved another amount for the purposes of sub-section (3), to that other amount" substitute "prescribed amount". (2) In section 9B of the Pay-roll Tax Act 1971-- (a) in sub-section (1) the definition of 20 "minimum amount" is repealed; (b) in sub-section (3) paragraph (a) is repealed; (c) in sub-section (4) paragraph (a) is repealed. 10. Exemption for schools For section 10(1)(d) of the Pay-roll Tax Act 1971 25 substitute-- "(d) by a school that is-- (i) registered under Part III of the Education Act 1958; and (ii) carried on by a person otherwise than 30 for the purpose of profit or gain to the person or the individual members of the person-- 8 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 11 Act No. being wages paid or payable to a person in relation to the provision of education within that school;". 11. Further repeal of spent provisions 5 In the Pay-roll Tax Act 1971-- (a) in section 11C(1), in the definition of "total amount of pay-roll tax"-- (i) in paragraph (a) omit "subject to paragraphs (b) and (c)--"; 10 (ii) paragraphs (b) and (c) are repealed; (b) sections 13(4) and (5) and 18(9), Part VA and Schedule Six are repealed. 12. Statute law revision In the Pay-roll Tax Act 1971-- 15 (a) in section 9A(3A)(ga), in the substituted sub- section (2)(f) for "and each succeeding financial year" substitute "and ending on 30 November 1992"; (b) in section 11A(2)(f) for "and each 20 succeeding financial year" substitute "and ending on 30 November 1992". _______________ 9 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 13 Act No. PART 5--STAMPS ACT 1958 No. 6375. 13. New section 41 inserted Reprinted to After section 40A of the Stamps Act 1958 No. 10/1996 and insert-- subsequently amended by 5 "41. Offset of overpaid duty by return Nos 35/1996, 42/1996, (1) If an authorized person pays an amount to 73/1996 and 84/1996. the Comptroller under section 40A(3)(b) in respect of a period that is greater than the total amount of duty with which each 10 instrument endorsed by the person under section 40A(3)(a) during that period is chargeable under this Act as a result of-- (a) miscalculating the amount of duty with which an instrument endorsed under 15 section 40A(3)(a) is chargeable; or (b) making a mistake in adding up the total of all amounts endorsed under section 40A(3)(a) during the period-- the authorized person may reduce the 20 amount otherwise payable under section 40A(3)(b) in respect of the next or a subsequent period by the difference between those amounts. (2) An authorized person who reduces an 25 amount under sub-section (1) must lodge a statement with the Commissioner at the time of making the reduction giving details of the overpayment to which the reduction relates. (3) If the overpayment referred to in sub-section 30 (1) was caused by miscalculating the amount of duty with which an instrument endorsed under section 40A(3)(a) is chargeable, the authorized person-- 10 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 14 Act No. (a) must re-endorse the instrument in the prescribed manner with the correct amount of duty; and (b) if the authorized person has charged to, 5 or recovered from, another person an amount in respect of the overpayment, must reimburse that person for the amount charged or recovered.". 14. Restriction on registration of transfers 10 In section 60F(1)(a)(ii) of the Stamps Act 1958 after "clause (5)" insert "(except paragraph (b), (g) or (j))". 15. Duty on sales and purchases by futures members In the heading to sub-division (5) of Division 3 of 15 Part II of the Stamps Act 1958 for "Exemption from duty" substitute "Duty". 16. Nominee transfers of land (1) In section 67A(7) of the Stamps Act 1958, after the definition of "relative" insert-- 20 ' "spouse" includes de facto spouse.'. (2) After section 67A(7) of the Stamps Act 1958 insert-- "(8) This section as in force immediately before the commencement of section 16(1) of the 25 State Taxation Acts (Amendment) Act 1997 applies to a transfer executed on or after that commencement in pursuance of an agreement entered into before that commencement.". 30 17. Rental business duty (1) In section 131AA of the Stamps Act 1958, after the definition of "registered person" insert-- ' "rental agreement" means an agreement for-- 11 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 17 Act No. (a) letting, bailing or otherwise giving rights to use goods other than books; or (b) acquiring the rights of the lessor, bailor or other disponer under any agreement 5 or arrangement for letting, bailing or hiring of any goods other than books or under any similar agreement or arrangement with respect to the use of goods other than books-- 10 but does not include an agreement for the right to use goods in conjunction with a lease of, or licence to occupy or use, any real property;'. (2) After section 131AA(2) of the Stamps Act 1958 15 insert-- "(3) A reference in this subdivision to a right to use goods includes a reference to cases in which-- (a) the right to use the goods was granted 20 in Victoria; or (b) any of the negotiations with respect to the grant of the right to use the goods were undertaken in Victoria; or (c) the goods were delivered in Victoria to 25 the grantee of the right to use those goods.". (3) For section 131AC(1) and (2) of the Stamps Act 1958 substitute-- "(1) A registered person, not later than the 21st 30 day of each calendar month, must lodge with the Comptroller of Stamps a statement in the form approved by the Comptroller showing-- 12 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 17 Act No. (a) the total amount received during the preceding month in respect of-- (i) rental agreements entered into before 1 January 1997 (other than 5 hire-purchase agreements, special rental agreements or rental agreements to which paragraph (c) applies); and (ii) rental agreements entered into on 10 or after 1 January 1997 (other than special rental agreements or rental agreements to which paragraph (c) applies); and (b) the total amount received during the 15 preceding month in respect of-- (i) each special rental agreement entered into before 1 January 1997; and (ii) each special rental agreement 20 entered into on or after 1 January 1997; and (c) the total amount received during the preceding month in respect of-- (i) rental agreements entered into 25 before 1 January 1997 (other than hire-purchase agreements or special rental agreements); and (ii) rental agreements entered into on or after 1 January 1997 (other than 30 special rental agreements)-- in respect of which stamp duty or duty of a similar nature has been paid under a law of the Commonwealth or of another State or of a Territory, being 35 duty paid at a rate that is less than 15% 13 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 17 Act No. in respect of agreements referred to in sub-paragraph (i) and 075% in respect of agreements referred to in sub- paragraph (ii). 5 (2) A registered person must, not later than the 21st day of each calendar month, pay in cash to the Comptroller of Stamps-- (a) in respect of rental agreements referred to in sub-section (1)(a)(i), an amount (if 10 any) determined in accordance with the following formula-- 1 5( A - $6000) 100 where A is the total amount referred to in sub-section (1)(a)(i); and 15 (b) in respect of rental agreements referred to in sub-section (1)(a)(ii)-- (i) if the total amount referred to in sub-section (1)(a)(i) is equal to or greater than $6000, an amount 20 determined in accordance with the following formula-- 0 75 B 100 where B is the total amount referred to in sub-section 25 (1)(a)(ii); (ii) if the total amount referred to in sub-section (1)(a)(i) is less than $6000, an amount determined in accordance with the following 30 formula-- 0 75[ B - ($6000 - A)] 100 14 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 17 Act No. where-- A is the total amount referred to in sub-section (1)(a)(i); and B is the total amount referred to in 5 sub-section (1)(a)(ii); and (c) in respect of each special rental agreement-- (i) referred to in sub-section (1)(b)(i), an amount equal to 15% of the 10 amount referred to in sub-section (1)(b)(i) or $4000, (whichever is the lesser) or, if an amount of duty has previously been paid under this section in respect of the 15 special rental agreement, 15% of the amount referred to in sub- section (1)(b)(i) or the amount (if any) by which $4000 exceeds the aggregate amount of the duty 20 previously paid (whichever is the lesser); and (ii) referred to in sub-section (1)(b)(ii), an amount equal to 075% of the amount referred to in 25 sub-section (1)(b)(ii) or $4000, (whichever is the lesser) or, if an amount of duty has previously been paid under this section in respect of the special rental 30 agreement, 075% of the amount referred to in sub-section (1)(b)(ii) or the amount (if any) by which $4000 exceeds the aggregate amount of the duty previously 35 paid (whichever is the lesser); and 15 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 18 Act No. (d) in respect of rental agreements referred to in sub-section (1)(c)(i), an amount determined by deducting the stamp duty or duty of a similar nature paid 5 under a law of the Commonwealth or of another State or of a Territory from an amount equal to 15% of the total amount referred to in sub-section (1)(c)(i); and 10 (e) in respect of rental agreements referred to in sub-section (1)(c)(ii), an amount determined by deducting the stamp duty or duty of a similar nature paid under a law of the Commonwealth or of 15 another State or of a Territory from an amount equal to 075% of the total amount referred to in sub-section (1)(c)(ii).". (4) After section 131AC(4) of the Stamps Act 1958 20 insert-- "(5) This section, as amended by section 17(3) of the State Taxation Acts (Amendment) Act 1997, applies to a statement relating to January 1997 and to each subsequent month 25 and this section as in force immediately before the commencement of section 26(3) of the State Taxation (Further Omnibus Amendment) Act 1996 applies to a statement relating to a month preceding 30 January 1997.". 18. Competitive neutrality After section 137D(4) of the Stamps Act 1958 insert-- "(5) The Governor in Council, by Order 35 published in the Government Gazette, may declare a public statutory authority 16 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 19 Act No. constituted under the laws of Victoria to be a declared public statutory authority for the purposes of clause (4)(b) of the Exemptions applying to Heading XXII in the Third 5 Schedule.". 19. Exemption for credit contracts (1) In section 137F(2A) of the Stamps Act 1958 omit ", other than a mortgage of land,". (2) After section 137F(2A) of the Stamps Act 1958 10 insert-- "(2B) Sub-section (2A), as amended by section 19(1) of the State Taxation Acts (Amendment) Act 1997, applies in respect of a security given on or after 1 November 15 1996.". 20. New section 137MD inserted After section 137MC of the Stamps Act 1958 insert-- '137MD. Exemption for refinanced business loans 20 with solicitors (1) This section applies to a mortgage entered into to between a person and a legal practitioner to secure a loan by the legal practitioner out of trust money received by 25 the legal practitioner, being a loan that relates to the carrying on (whether by the person or any other person) of a profession, trade or business if-- (a) the arrangements for the making of the 30 loan include the discharge of a mortgage between the person and another legal practitioner or a financial institution securing a loan (in this section called "the prior loan") made by 35 that other legal practitioner or that 17 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 20 Act No. financial institution (whether to the person or any other person) relating to the carrying on of a profession, trade or business; and 5 (b) duty under Heading XXII in the Third Schedule has been paid in respect of the mortgage securing the prior loan and it has been duly stamped. (2) A person who enters or proposes to enter 10 into a mortgage to which this section applies may apply in writing to the Comptroller of Stamps for an exemption from, or refund of, an amount of the stamp duty paid or payable in respect of the mortgage calculated in 15 accordance with this section. (3) An application by a person under sub-section (2) must be accompanied by a statement signed by or on behalf of the legal practitioner with whom the mortgage is or is 20 to be entered into stating-- (a) that the mortgage is a security for a loan relating to the carrying on of a profession, trade or business; and (b) that the loan constitutes a refinancing, 25 in whole or part, of another such loan by another legal practitioner or by a financial institution and secured by another mortgage; and (c) that the other mortgage is discharged 30 on the entering into of the new mortgage; and (d) the amount of the principal of the other loan outstanding immediately before the earlier mortgage is discharged. 18 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 20 Act No. (4) The amount of stamp duty in respect of which a person is entitled to a refund under this section is the difference between the stamp duty paid or payable in respect of the 5 mortgage and the amount of stamp duty that would have been paid or payable if the loan secured by the mortgage had been reduced by the amount of the principal outstanding on the prior loan immediately before the 10 mortgage was entered into. (5) If an application is made under this section and the Comptroller of Stamps is satisfied that the applicant is entitled to an exemption from, or refund of, stamp duty, the 15 Comptroller shall grant the exemption or make the refund accordingly. (6) A person must not, in connection with an application under this section, make a statement that to the person's knowledge is 20 false or misleading in a material particular. Penalty: 10 penalty units or imprisonment for 6 months or both. (7) If a person is convicted of an offence against sub-section (6), the person is liable, by way 25 of further penalty, to pay an amount equal to double the amount of duty that, but for the offence, would have been payable. (8) For the purposes of this section, if a loan is partly for the purposes of a profession, trade 30 or business and partly for other purposes, a reference in this section to a loan secured by a mortgage is a reference to that part of the loan which is for the purposes of the profession, trade or business. 35 (9) In this section-- 19 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 21 Act No. "financial institution" has the meaning given in section 137MC(9); "legal practitioner" means a current practitioner or interstate practitioner 5 within the meaning of the Legal Practice Act 1996; "trust money" has the meaning given in the Legal Practice Act 1996. (10) This section applies in respect of a mortgage 10 entered into on or after the day on which section 20 of the State Taxation Acts (Amendment) Act 1997 comes into operation.'. 21. Competitive neutrality--Third Schedule 15 For clause (4) of the Exemptions applying to Heading XXII in the Third Schedule to the Stamps Act 1958 substitute-- "(4) Any mortgage, bond, debenture or covenant or any foreign security made or given by-- 20 (a) a Government of the Commonwealth or of a State or Territory of the Commonwealth; or (b) a public statutory authority constituted under the law of Victoria, other than a 25 declared public statutory authority within the meaning of section 137D(5); or (c) a public statutory authority constituted under the law of the Commonwealth or 30 of a State (other than Victoria) or Territory of the Commonwealth; or (d) the Municipal Association of Victoria.". _______________ 20 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 Act No. 21 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 22 Act No. PART 6--TAXATION (RECIPROCAL POWERS) ACT 1987 No. 37/1987. 22. Definitions Reprint No. 1 In section 3(1) of the Taxation (Reciprocal as at 19 September Powers) Act 1987, in the definition of "State 1996. 5 Taxation Act" after paragraph (g) insert-- "(h) Liquor Control Act 1987.". 23. New section 6A inserted After section 6 of the Taxation (Reciprocal Powers) Act 1987 insert-- 10 "6A. False or misleading statements (1) A person must not give an answer, whether orally or in writing, to a question put to the person under this Act by a Corresponding Commissioner or State Commissioner or 15 person authorised under section 6(2) that is false or misleading in a material particular. Penalty: 10 penalty units. (2) In providing information in accordance with this Act, a person must not make any 20 statement or representation that is false or misleading in a material particular. Penalty: 10 penalty units. (3) A person is not guilty of an offence under this section if the court hearing the charge is 25 satisfied that when the answer, statement or representation was given or made the person believed on reasonable grounds that it was neither false nor misleading. 22 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 s. 23 Act No. (4) This section does not apply to any information or evidence given on oath or affirmation or by statutory declaration.". 5 23 531125B.I1-8/4/97

 


 

State Taxation Acts (Amendment) Act 1997 Notes Act No. NOTES By Authority. Government Printer for the State of Victoria. 24 531125B.I1-8/4/97

 


 

 


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