Federal Register of Legislation - Australian Government

Primary content

Act No. 160 of 1994 as made
An Act to impose a tax in respect of the cancellation of infrastructure borrowing certificates
Administered by: Treasury
Date of Assent 16 Dec 1994
Date of repeal 21 Feb 2018
Repealed by Statute Update (Smaller Government) Act 2018
Table of contents.

 

 

 

 

 

 

Infrastructure Certificate Cancellation Tax Act 1994

No. 160, 1994

 

 

 

 

 

An Act to impose a tax in respect of the cancellation of infrastructure borrowing certificates

  

  

  



 

 

Infrastructure Certificate Cancellation Tax Act 1994

No. 160, 1994

 

 

 

An Act to impose a tax in respect of the cancellation of infrastructure borrowing certificates

[Assented to 16 December 1994]

The Parliament of Australia enacts:

1  Short title

                   This Act may be cited as the Infrastructure Certificate Cancellation Tax Act 1994.

2  Commencement

                   This Act commences on the day on which it receives the Royal Assent.

3  Imposition of tax

                   Tax is imposed on an infrastructure certificate cancellation amount within the meaning of section 159GZZZZH of the Income Tax Assessment Act 1936.

4  Amount of tax

                   The amount of the tax imposed by this Act is equal to the infrastructure certificate cancellation amount.