Arrangements for collection of tax
4 Arrangements for collection of tax
In this clause—
duty means duty payable under the repealed provisions.
repealed provisions means—
Division 4 of Part 5 of the Liquor Act 1982, and
Division 2 of Part 10 of the Registered Clubs Act 1976.
An authorisation in writing, executed by or on behalf of a hotelier or registered club, that was effective to permit the Board to appropriate, by automatic debit from the accounts of the hotelier or club at a bank or financial institution, amounts payable as or in respect of duty under the repealed provisions, by force of this clause has effect to permit similar appropriations by the Chief Commissioner for the purpose of collecting tax.
This Act’s bill:Explanatory memorandumSecond reading speech
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