Provisional Collection of Taxes Act 1980 (NI)

NORFOLK ISLAND

PROVISIONAL COLLECTION OF TAXES ACT 1980

[Consolidated as at 16 August 2013 on the authority of the Administrator and in accordance with the Enactments Reprinting Act 1980] ________

TABLE OF PROVISIONS

1. Short title 2. Certain tax proposals to have statutory effect for limited period 3. Cessation of temporary taxes 4. Unauthorised deductions 5. Statutory period

NORFOLK ISLAND

Provisional Collection of Taxes Act 1980 _______________________________________________________________________

An Act to give statutory effect for a limited period to proposals imposing, varying or renewing, or altering the incidence of, taxes or duties, and for other purposes.

Short title 1. This Act may be cited as the Provisional Collection of Taxes Act 1980. Certain tax proposals to have statutory effect for limited period 2. (1) If the relevant person certifies that it is expedient in the public interest that a proposal imposing, varying or renewing, or altering the incidence of, tax or duty should have statutory effect under the provisions of this Act, the proposal shall, immediately upon introduction into the Legislative Assembly for the period limited by this Act and subject to this Act, have statutory effect as if contained in an enactment which is in force. (2) If a proposal referred to in subsection (1) provides for the renewal of a tax or duty, all enactments which were in force with reference to that tax or duty immediately before its expiration shall, during the period referred to in subsection (1) and subject to this Act, have full force and effect with respect to the tax or duty as renewed pursuant to the proposal. (3) In this section, "relevant person" means — (a) in relation to a tax or duty referred to in item 72 of Schedule 2 to the Norfolk Island Act 1979 of the Commonwealth - the Minister; and (b) in relation to any other tax or duty - the Administrator.