Australian Capital Territory Repealed Acts

This legislation has been repealed.

TAXATION (ADMINISTRATION) ORDINANCE 1987

TABLE OF PROVISIONS

   PART I--PRELIMINARY SHORT TITLE 1. THIS ORDINANCE MAY BE CITED AS THE TAXATION (ADMINISTRATION) ORDINANCE 1987.1

   2.      This Ordinance shall come into operation on such date as is fixed by the Minister by notice in the Gazette.  
   3.      For the purposes of this Ordinance, each of the following is a tax law:  

   PART II--ADMINISTRATION COMMISSIONER

   7.      A person is not eligible for appointment as Commissioner or Deputy Commissioner unless the person is a public servant.  
   11.     The Commissioner shall, as soon as practicable after 30 June each year, prepare and give to the Minister a report on the working of each tax law during the last preceding financial year.  

   PART III--ASSESSMENTS AND RELATED MATTERS

   13.     A return purporting to be made and signed by or on behalf of a person shall be taken to have been made and signed by the person or with his or her authority unless the contrary is established.  
   14.     A trustee of a deceased person shall lodge any returns that the person would be required to lodge if he or she were alive.  
   15.     The Commissioner shall assess the amount of tax, duty or a licence fee payable in respect of a return from the information in the return and any other information available.  
   19.     A person is not excused from giving information or producing a document in compliance with an instrument served on the person pursuant to section 18, or in compliance with an order of a court pursuant to section 47, on the ground that the information or document might tend to incriminate the person, but the person's answer to any question asked in the order or instrument or any information given by the person pursuant to the order or instrument is not admissible in evidence against him or her in criminal proceedings other than proceedings for a tax offence.  
   21.     As soon as practicable after making an assessment pursuant to section 20 under which an amount of tax, duty or a licence fee is assessed to be payable, the Commissioner shall cause notice of the assessment, the amount payable, and the amount (if any) of the tax, duty or licence fee that was overpaid or underpaid, to be given to the person adjudged by the Commissioner to be liable to pay the tax, duty or licence fee.  
   23.     The Commissioner has the same powers of assessment in relation to a trustee of a deceased person as he or she would have in relation to the person if the person were alive.  
   24.     The validity of an assessment shall not be taken to be affected only because this Ordinance has not been complied with.  
   25.     Tax, duty or a licence fee that is payable but has not been paid shall be remitted in the same circumstances as those in which it would be refunded under a tax law if it had been paid.  

   PART IV--PAYMENT OF TAXES, DUTIES, PENALTY TAX AND INTEREST

   28.     Where tax or duty in relation to an instrument is payable in respect of an amount expressed in the instrument otherwise than in Australian currency, the tax or duty shall be calculated in Australian currency at the rate of exchange current at the date of the instrument.  
   29.     Where an amount of tax, duty, penalty tax, a licence fee or interest calculated in accordance with a tax law is not a multiple of 1 cent, the amount shall:  
   33.     If, because of an assessment in relation to a return or an instrument, or an assessment pursuant to subsection 20 (1) in relation to the registration of a vehicle, a person has overpaid an amount of tax, duty or a licence fee, the overpaid amount shall be refunded to the person.  
   36.     Interest is not payable to a person on an overpaid amount of penalty tax payable under section 31 in respect of any periods in relation to which the overpaid amount has been passed on by the person to another person and has not been refunded to the other person by the first-mentioned person.  
   40.     Where the amount of interest that would, but for this subsection, be payable on an underpaid amount is:  

   PART V--RECOVERY OF TAXES AND DUTIES RECOVERY AS A DEBT DUE

   41.     Tax, duty, penalty tax or a licence fee, on becoming due and payable, is recoverable by the Commonwealth in a court of competent jurisdiction as a debt due.  

   PART VI--OFFENCES AND PROSECUTIONS

   52.     A person who:  
   55.     A person who, without reasonable excuse:  
   58.     If a person contravenes a tax law by which the person is required to do anything within a particular period, the person commits an offence on each day on which the failure to do that thing continues (including any such day on which the person is convicted of the offence and any subsequent such day).  
   59.     A prosecution for a tax offence may be commenced at any time.  
   64.     Where:  

   PART VII--CO-OPERATION WITH OTHER TAXATION AUTHORITIES

   65.     In this Part, unless the contrary intention appears:“authorised officer” means a person authorised under subsection 66 (1) to conduct an investigation; “reciprocating jurisdiction” means a jurisdiction, being the Commonwealth, a State or another Territory, under a law of which a tax officer is authorised to give to the Commissioner, for the purposes of the administration of a tax law, information within the knowledge of the tax officer; “tax law” means:  
   67.     Notwithstanding any secrecy provision of a tax law within the meaning of this Ordinance, the Commissioner may give information disclosed or obtained under such a tax law to a tax officer of a reciprocating jurisdiction for the purposes of the administration of a tax law of that jurisdiction.  

   PART VIII--DISCLOSURE OF INFORMATION TO NATIONAL CRIME AUTHORITY

   68.     In this Part, unless the contrary intention appears:“Act” means the National Crime Authority Act 1984; “acting member”, in relation to the Authority, has the same meaning as in the Act; “Authority” means the National Crime Authority; “member”, in relation to the Authority, has the same meaning as in the Act; “prescribed investigation” has the same meaning as in the Act; “special investigation” has the same meaning as in the Act; “tax-related investigation” means a prescribed investigation to the extent that it relates to a tax offence or tax offences.  
   69.     Notwithstanding section 97, the Commissioner may disclose information to the Authority for the purposes of a tax-related investigation.  

   PART IX--EVIDENCE EVIDENCE OF PREVIOUS CONVICTIONS

   71.     For the purposes of subsection 48 (1) or (2) or 53 (1), (2) or (3), in proceedings for an offence under Division 1 or 2 of Part VI, a certificate of the Commissioner setting out such facts as the Commissioner considers relevant with respect to:  
   72.     Where a prosecution for a tax offence is instituted by a person in the official name of the Commissioner, the prosecution shall be presumed, unless the contrary is established, to have been instituted with the authority of the Commissioner.  
   76.     For the purposes of a tax law, all courts and tribunals and all judges and persons acting judicially or authorised by law to receive and examine evidence shall take judicial notice of the signature of a person who holds or has held the office of Commissioner.  

   PART X--BUSINESS GROUPS MEMBERSHIP OF A GROUP

   78.     Corporations constitute a primary group for the purposes of subsection 77 (1) if they are related corporations within the meaning of the Companies Act 1981.  
   81.     If a person is a member of 2 or more primary groups constituted by virtue of this section or section 78, 79 or 80 (in this section referred to as the “smaller groups”):  

   PART XI--REPRESENTATION AND LIABILITY OF COMPANIES

   83.     A person is not eligible for appointment as the public officer of a company unless the person:  
   84.     Service of a document:  
   86.     Notwithstanding anything in this Part, and without limiting, altering or transferring the liability of the public officer, every notice, process or proceeding which, under a tax law, may respectively be given to, served on or taken against the public officer or the company may, if the Commissioner thinks fit, be given to, served on or taken against a director, secretary or other officer of the company or any agent or attorney of the company, and the director, secretary, officer, agent or attorney then has the same liability in respect of the notice, process or proceeding as the public officer or the company would have if it had been given to, served on or taken against the public officer of the company.  
   87.     A company that contravenes subsection 79 (3) is, in respect of each day on which it contravenes that subsection (including any such day on which the company is convicted of an offence under this subsection and any subsequent such day), guilty of an offence punishable, on conviction, by a fine not exceeding $50.  
   88.     A liquidator appointed to wind up a company shall notify the Commissioner of his or her appointment within 14 days after the date of the appointment.  

   PART XII--OBJECTIONS AND REVIEWS OBJECTIONS

   94.     The fact that a consideration of an objection, or a review or appeal in relation to a decision, is pending does not in the meantime interfere with or affect the assessment or decision to which the objection, review or appeal relates, and duty, tax, penalty tax or a licence fee may be recovered as if no consideration, review or appeal were pending.  
   95.     If, as a result of a decision in relation to this Part by the Commissioner, the Tribunal or a court, an amount of tax, duty, penalty tax or a licence fee payable is reduced, the amount by which it is reduced shall be taken, for the purposes of section 31, never to have been payable.  

   PART XIII--MISCELLANEOUS RECORDS TO BE KEPT

   98.     In any action, prosecution or other proceeding under or arising out of, a tax law, being an action, prosecution or other proceeding instituted by the Commissioner, or to which the Commissioner is a party, or in which the Commissioner intervenes or seeks to intervene, the Commissioner may appear personally, or may be represented by a person authorised by the Commissioner, in writing, to appear for the Commissioner.  
   100.    The Minister may make regulations, not inconsistent with this Ordinance, prescribing all matters which by this Ordinance are required or permitted to be prescribed or which are necessary or convenient to be prescribed for carrying out or giving effect to this Ordinance.