Australian Capital Territory Repealed Acts

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This legislation has been repealed.

TAXATION (ADMINISTRATION) ORDINANCE 1987 - SECT 3

3. For the purposes of this Ordinance, each of the following is a tax law:

        (a)     this Ordinance;

        (b)     the Stamp Duties and Taxes Ordinance 1987 ;

        (c)     the Financial Institutions Duty Ordinance 1987 ;

        (d)     the Payroll Tax Ordinance 1987 ;

        (e)     the Business Franchise (Tobacco and Petroleum Products) Ordinance 1984 ;

        (f)     regulations under an Ordinance referred to in paragraphs (a) to (e) (inclusive).

Interpretation

4. (1) In this Ordinance, unless the contrary intention appears:

“accounting records” includes:

        (a)     invoices, receipts, orders for the payment of money, bills of exchange, cheques, promissory notes, vouchers and other documents of prime entry;

        (b)     the working papers and other documents necessary to explain the methods and calculations by which accounts are made up; and

        (c)     any prescribed documents;

“accounts” means:

        (a)     ledgers, journals, profit and loss accounts and balance sheets; and

        (b)     any statements, reports and notes attached to, or intended to be read with, any books or documents of a kind referred to in paragraph (a);

“assessment” means an assessment, or amended assessment, made by the Commissioner of:

        (a)     an amount of tax, duty, penalty tax or a licence fee payable under a tax law; or

        (b)     pursuant to section 20, of the market value of a vehicle;

“Australian stock exchange” means the Sydney Stock Exchange, the Stock Exchange of Melbourne, the Brisbane Stock Exchange, the Stock Exchange of Adelaide, the Stock Exchange of Perth or the Hobart Stock Exchange;
“authorised tax officer” means a tax officer, or an authorised officer within the meaning of Part VII, who is authorised by the Commissioner to exercise powers under section 12;
“authority”, in relation to the Territory, means a body corporate (not being an incorporated company, association or society) incorporated for a public purpose under a law of the Territory;
“broker” means a member of an Australian stock exchange;
“building society” has the same meaning as in the Co-operative Societies Ordinance 1939 ;
“business” means:

        (a)     a profession or trade;

        (b)     any other activity carried on for fee or reward; or

        (c)     the activity of employing persons to perform duties in connection with another business;

whether carried on by one person or 2 or more persons together;

“Commissioner” means the Commissioner for Australian Capital Territory Revenue Collections appointed under subsection 5 (1);
“company” includes a body, society, association, authority or institution, whether corporate or unincorporate, but does not include a partnership;
“confidential document” means a document made or obtained under or for the purposes of a tax law;
“confidential information” means:

        (a)     information contained in a confidential document; or

        (b)     any other information with respect to the affairs of a person, being information disclosed or obtained under or for the purposes of a tax law;

“corporation” has the same meaning as in the Companies Act 1981 ;
“court” means the Magistrates Court or the Supreme Court;
“ Crimes Act, 1900” means the Crimes Act, 1900 of the State of New South Wales in its application to the Territory;
“data processing device” means a computer or other device by means of which information can be stored and from which stored information can be retrieved, whether with or without the use of any other device;
“debt”, in relation to a person, means:

        (a)     money that is due or accruing, or that may become due, to the person;

        (b)     money that is or will be held for or on account of the person or for or on account of another person for payment to the first-mentioned person; or

        (c)     money authorised by another person to be paid to the first-mentioned person;

“debtor”, in relation to a person, means a person who owes a debt to the first-mentioned person, being:

        (a)     a natural person or partnership;

        (b)     a company; or

        (c)     any other body, society, association, authority or institution, whether incorporated or not;

“Deputy Commissioner” means the Deputy Commissioner for Australian Capital Territory Revenue Collections appointed under subsection 6 (1);
“determined amount”, in relation to tax, duty, a licence fee or interest, means:

        (a)     the amount determined under subsection 99 (1) for the purposes of the provision in which the expression appears; or

        (b)     the amount calculated at the rate determined by the Minister under subsection 99 (1) for the purposes of the provision in which the expression appears;

“director”, in relation to a corporation, includes:

        (a)     a person occupying or acting in the position of a director of the corporation, by whatever name called and whether or not validly appointed to occupy, or duly authorised to act in, the position; or

        (b)     a person in accordance with whose directions or instructions the directors of the corporation are accustomed to act;

“duly stamped” has the same meaning as in the Stamp Duties and Taxes Ordinance 1987 ;
“duty” means stamp duty or other duty payable under a tax law;
“group” means a group as mentioned in subsection 77 (1);
“instrument” includes any document;
“licence fee” means a licence fee payable under the Business Franchise (Tobacco and Petroleum Products) Ordinance 1984 ;
“lodge” means lodge with the Commissioner;
“marketable security” has the same meaning as in the Stamp Duties and Taxes Ordinance 1987 ;
“Minister of State” means a Minister of State of the Commonwealth, a Minister of the Crown of a State or a Minister of the Northern Territory;
“non-resident” means a person who is not residing in Australia;
“objection” means an objection under section 89;
“occupier”, in relation to premises, means the person who is, or is reasonably believed to be, in charge of the premises;
“overpaid amount” means the amount by which an amount of tax, duty, penalty tax or a licence fee paid to the Commissioner in respect of a matter exceeds the amount payable in respect of the matter;
“penalty tax” means an additional amount payable under subsection 30 (1) or (2) or 31 (1);
“premises” includes any place, vehicle, vessel or aircraft;
“primary group” means a primary group as mentioned in section 78, 79, 80 or 81;
“public officer”, in relation to a company, means a person appointed in accordance with Part XI to be the public officer of the company;
“public servant” means a person who is an officer or employee within the meaning of the Public Service Act 1922 ;
“return” means a return required to be lodged pursuant to a tax law;
“stamp duty” means stamp duty payable under the Stamp Duties and Taxes Ordinance 1987 ;
“tax” means tax or levy payable under a tax law;
“tax law” means an Ordinance or regulations specified in section 3;
“tax liability” means a liability to the Commonwealth arising under or by virtue of a tax law;
“tax offence” means an offence against a tax law;
“tax officer” means a person exercising powers or performing functions under or in relation to a tax law;
“Tribunal” means the Administrative Appeals Tribunal;
“trustee” includes:

        (a)     a person who is a trustee under an implied or constructive trust;

        (b)     in relation to a deceased person—an executor of the will, or an administrator of the estate, of the deceased person;

        (c)     a receiver, guardian, committee or manager of the property of a person under a legal or other disability;

        (d)     a receiver or manager of the property of a company, or a liquidator of a company for the purpose of its winding up;

        (e)     a broker who executes a transfer of a marketable security as transferee on behalf of another person for the purpose of safeguarding the interests of that person in relation to dividends payable to the holder of the marketable security or in relation to the issue of other marketable securities to which the holder of the first-mentioned marketable security becomes entitled because of being the holder; and

        (f)     a person who may be required to exercise his or her voting power in relation to a marketable security at the direction of another person, or who holds a marketable security for the benefit of another person;

“underpaid amount” means the amount by which the amount of tax, duty or a licence fee payable under an amendment of an assessment referred to in subsection 38 (1) exceeds the amount payable under the assessment that was amended;
“vehicle” means:

        (a)     a motor vehicle within the meaning of the Motor Traffic Ordinance 1936 ; or

        (b)     a trailer within the meaning of that Ordinance.

(2) In this Ordinance, a reference to a broker shall, if the broker is a member of a firm of brokers, be read as including a reference to that firm.

(3) For the purposes of the definition of “director” in subsection (1), a person shall not be regarded as a person in accordance with whose directions or instructions the directors of a corporation are accustomed to act only because the directors act on advice given by that person in the proper performance of the functions attaching to the person's professional capacity or the person's business relationship with the directors.

Commissioner

5. (1) There shall be a Commissioner for Australian Capital Territory Revenue Collections appointed by the Minister.

(2) The Commissioner has the general administration of this Ordinance.

Deputy Commissioner

6. (1) There shall be a Deputy Commissioner for Australian Capital Territory Revenue Collections appointed by the Minister.

(2) The Deputy Commissioner may, subject to any direction of the Commissioner, exercise any power and perform any function of the Commissioner under a tax law, and reference in a tax law to the Commissioner shall be read, so far as is necessary for the purpose of giving effect to this subsection, as including a reference to the Deputy Commissioner.

(3) A person dealing with the Deputy Commissioner is not bound to enquire whether the Deputy Commissioner, in exercising a power or performing a function in connection with the dealing:

        (a)     was subject to a direction of the Commissioner; or

        (b)     complied with a direction of the Commissioner to which the Deputy Commissioner was subject.

Eligibility for office


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