Cheques (Duty) Act 1983 (NI)

NORFOLK ISLAND

CHEQUES (DUTY) ACT 1983

[Consolidated as at 25 November 2013 on the authority of the Administrator and in accordance with the Enactments Reprinting Act 1980] ________

TABLE OF PROVISIONS

PART 1 - PRELIMINARY

1. Short title 2. Commencement 3. Interpretation

PART 2 - DUTY ON CHEQUES

4. Duty 5. Exemptions 6. Use of postage stamps for payment of duty 7. Liability to duty 8. Payment of duty

PART 3 - AUTHORISED CHEQUE FORMS

9. Authority to bankers 10. Revocation of authority 11. Unauthorised issue of cheque forms 12. Conditions of authority 13. Cheques on authorised forms 14. Returns by authorised bankers 15. Recovery of duty 16. Recovery by banker 17. Refund or remission of duty

PART 4

18. Transitional provisions 19. Regulations

NORFOLK ISLAND

Cheques (Duty) Act 1983

An Act to impose a duty on certain cheques and cheque forms.

PART 1 - PRELIMINARY Short title 1. This Act may be cited as the Cheques (Duty) Act 1983. Commencement 2. (1) This Act shall come into operation on a date fixed by the Administrator by notice published in the Gazette. (2) The Administrator may specify different commencement dates in respect of different Parts of this Act. Interpretation 3. In this Act  "authorised cheque form" means a cheque form supplied or used by a banker pursuant to an authority granted under Part 3; "cheque" means a bill of exchange drawn on a banker and payable on demand and includes an instrument of the kind known as a bank cheque but does not include an instrument of the kind known as a bank draft or traveller's cheque; "cheque form" means a form that, when completed and signed, would be a cheque; "stamp" means a postage stamp overprinted or marked as mentioned in section 6. PART 2 – DUTY ON CHEQUES Duty 4. (1) Subject to this Act, a duty of 20 cents is imposed upon each cheque payable at a branch of a banker in Norfolk Island. (2) In this Part, "duty" means the duty imposed by this section. Exemptions 5. Duty is not imposed upon a cheque drawn  (a) by the Commonwealth, the Administration or a body established for public purposes under an enactment; (b) before the date of commencement of this Act; (c) upon an authorised cheque form; or (d) by an organisation or body declared by the Minister to be an organisation or body to which this paragraph applies.