Debits Tax Regulation 1994

Queensland Debits Tax Act 1990 DEBITS TAX REGULATION 1994 Reprinted as in force on 8 September 1994 (SL not amended up to this date) Reprint No. 1 * This reprint is prepared by the Office of the Queensland Parliamentary Counsel Warning—This reprint is not an authorised copyy NOT FURTHER AMENDED LAST REPRINT BEFORE REPEAL See SIA s 54 * Minor differences in style between this reprint and another reprint with the same number are due to the conversion to another software program. The content has not changed.

Information about this reprint This regulation is reprinted as at 8 September 1994. Minor editorial changes allowed under the provisions of the Reprints Act 1992 have been made to use aspects of format and printing style consistent with current drafting practice (s 35). Also see endnotes for information about when provisions commenced.

Queensland DEBITS TAX REGULATION 1994 TABLE OF PROVISIONS Section Page 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 2 Commencement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 3 Meaning of words and expressions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Prescribed debit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 ENDNOTES 1 Index to endnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 2 Date to which amendments incorporated. . . . . . . . . . . . . . . . . . . . . . 4 3 Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 4 List of legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

s1 3 s4 Debits Tax Regulation 1994 DEBITS TAX REGULATION 1994 [reprinted as in force on 8 September 1994] 1 Short title This regulation may be cited as the Debits Tax Regulation 1994 . 2 Commencement This regulation commences on 1 September 1994. 3 Meaning of words and expressions A word or expression in this regulation that is not defined in the Act has the meaning given under the Offshore Banking Units and Regional Headquarters Act 1993 . 4 Prescribed debit A debit made to an account— (a) kept in the name of a QOBU or QRHQ with a financial institution; and (b) used wholly for OBU or RHQ activities; in a class of debit prescribed for the purposes of paragraph (d) of the definition “excluded debit” in the applied provisions.

4 Debits Tax Regulation 1994 ENDNOTES 1 Index to endnotes Page 2 Date to which amendments incorporated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 3 Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 4 List of legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 2 Date to which amendments incorporated This is the reprint date mentioned in the Reprints Act 1992, section 5(c). However, no amendments have commenced operation on or before that day. Future amendments of the Debits Tax Regulation 1994 may be made in accordance with this reprint under the Reprints Act 1992, section 49. 3 Key Key to abbreviations in list of legislation and annotations Key AIA amd amdt ch def div exp gaz hdg ins lap notfd o in c om orig p para prec pres Explanation = Acts Interpretation Act 1954 = amended = amendment = chapter = definition = division = expires/expired = gazette = heading = inserted = lapsed = notified = order in council = omitted = original = page = paragraph = preceding = present Key prev (prev) proc prov pt pubd R[X] RA reloc renum rep s sch sdiv SIA SIR SL sub unnum Explanation = previous = previously = proclamation = provision = part = published = Reprint No.[X] = Reprints Act 1992 = relocated = renumbered = repealed = section = schedule = subdivision = Statutory Instruments Act 1992 = Statutory Instruments Regulation 1992 = subordinate legislation = substituted = unnumbered

5 Debits Tax Regulation 1994 4 List of legislation Debits Tax Regulation 1994 SL No. 305 notfd Gaz 19 August 1994 pp 1829–31 ss 1–2 commenced on date of notification remaining provisions commenced 1 September 1994 (see s 2) © State of Queensland 2004