Australian Capital Territory Repealed Acts

This legislation has been repealed.

FINANCIAL INSTITUTIONS DUTY ACT 1987

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

   1.      Short title  
   3.      Interpretation  
   4.      Administration  
   4A.     Territorial nexus—persons  
   5.      Receipts to which Act applies  
   6.      Dutiable and non-dutiable receipts  
   7.      Short-term dealing  
   8.      Pastoral finance company  
   9.      Trustee corporation  

   PART 2--REGISTERED FINANCIAL INSTITUTIONS

   9A.     Exclusion of interstate agency receipts  
   10.     Financial institutions duty—general  
   11.     Recovery of duty  
   12.     Financial institution—application for registration  
   13.     Registered financial institution—returns  
   13AAA.  Cessation of effect from 1 July 2001—pt 2  

   PART 2A--AGENTS OF INTERSTATE FINANCIAL INSTITUTIONS

   13A.    Liability for duty—agents of interstate financial institutions  
   13AA.   Registered financial institutions—deemed registration as agents  
   13B.    Requirement to apply for registration  
   13C.    Offence—unregistered agents  
   13D.    Registration of agents  
   13E.    Returns by agents  
   13F.    Returns by interstate financial institutions—approvals on application by  
   13G.    Returns by interstate financial institutions—commissioner's  
   13GA.   Cessation of effect from 1 July 2001—pt 2A  

   PART 3--SHORT-TERM DEALERS

   13H.    Financial institutions duty—short-term dealers  
   14.     Short-term dealers—certification  
   15.     Certified short-term dealers—duty  
   16.     Short-term dealers' exempt accounts—certification  
   16A.    Short-term dealers' exempt accounts—designation  
   16B.    Short-term dealers' exempt accounts—cancellation  
   16C.    Use of short-term dealers' exempt accounts  
   17.     Returns by short-term dealers  
   18.     Cessation of effect from 1 July 2001—pt 3  

   PART 4--EXEMPT ACCOUNTS--CHARITIES ETC

   19.     Exempt accounts—approval  
   20.     Exempt accounts—designation  
   21.     Exempt accounts—cancellation  
   22.     Notification of cancellation  

   PART 5--UNREGISTERED FINANCIAL INSTITUTIONS

   23.     Liability for duty—payments to unregistered financial  
   23A.    Cessation of effect from 1 July 2001—pt 5  

   PART 6--LARGE RECEIPTS

   24.     Liability for duty—large aggregate receipts  
   25.     Exemptions from s 24 duty  
   26.     Approvals—exemption from duty under s 25 (1) (h)  
   27.     Approvals—suspension and disqualification  
   28.     Returns—s 24 duty  
   28A.    Cessation of effect from 1 July 2001—pt 6  

   PART 7--ADMINISTRATIVE REVIEW

   29.     Decisions subject to administrative review  
   30.     Notice of decisions  
   31.     Objections  
   32.     Late objections  
   33.     AAT review  
   34.     Effect of decision pending review  
   35.     Reduction of amounts payable  
   36.     Effect of AAT decisions  

   PART 8--MISCELLANEOUS

   37.     Acts and omissions of representatives  
   38.     Determination for the purposes of returns  
   39.     Regulation-making power  
           ENDNOTES