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This is a Bill, not an Act. For current law, see the Acts databases.
Queensland
TAXATION
ADMINISTRATION BILL 2001
Queensland
TAXATION ADMINISTRATION BILL 2001
TABLE OF PROVISIONS
Section Page
PART 1--PRELIMINARY
Division 1--Introductory provisions
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
2 Commencement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Division 2--Purpose and application of Act
3 Purpose of Act and relationship with revenue laws. . . . . . . . . . . . . . . . . . . . 10
4 Act binds all persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Division 3--Interpretation
5 Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
6 Revenue laws. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
PART 2--COMMISSIONER OF STATE REVENUE
7 Appointment of commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
8 Commissioner's functions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
9 Commissioner's powers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
10 Delegations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
PART 3--ASSESSMENTS OF TAX
Division 1--Assessments made by the commissioner
11 When commissioner makes an assessment . . . . . . . . . . . . . . . . . . . . . . . . . . 12
12 Compromise assessments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Default assessments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Division 2--Self assessments
14 Making self assessment by lodging return . . . . . . . . . . . . . . . . . . . . . . . . . . 14
15 Matters to which self assessor must have regard. . . . . . . . . . . . . . . . . . . . . . 14
16 Effect of commissioner making an assessment for self assessor . . . . . . . . . 14
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Division 3--Reassessments
17 Commissioner's general power to make reassessments . . . . . . . . . . . . . . . . 15
18 When commissioner must make reassessment--general . . . . . . . . . . . . . . . 15
19 When commissioner must make reassessment--objections or
court decisions ........................................... 16
20 Legal interpretations and practices applying to particular reassessments . . . 16
21 Time for reassessment decreasing liability for tax . . . . . . . . . . . . . . . . . . . . 17
22 Time for reassessment increasing liability for tax. . . . . . . . . . . . . . . . . . . . . 17
23 Limitation period does not apply to particular reassessments. . . . . . . . . . . . 17
24 Reassessment by self assessors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
25 Reassessment does not replace previous assessment . . . . . . . . . . . . . . . . . . 18
Division 4--Assessment notices
26 Assessment notice to be given to taxpayer . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Division 5--Other provisions
27 Assessments made on available relevant information . . . . . . . . . . . . . . . . . . 19
28 Taxpayer to advise commissioner if liability for tax under assessed . . . . . . 19
PART 4--PAYMENTS AND REFUNDS OF TAX AND OTHER
AMOUNTS
Division 1--Payments of tax and other amounts
29 Methods of payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
30 Time for payment of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
31 Time for payment of late payment interest . . . . . . . . . . . . . . . . . . . . . . . . . . 20
32 Time for payment of other amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
33 Earlier time for payment of tax and other amounts. . . . . . . . . . . . . . . . . . . . 21
34 Payment arrangements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
35 Payments by tax agents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Division 2--Refunds of tax and other amounts
36 Refunds made only under this division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
37 Commissioner to refund tax and other amounts . . . . . . . . . . . . . . . . . . . . . . 22
38 Applying amounts to current and future tax liabilities . . . . . . . . . . . . . . . . . 22
39 General provision about refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
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Division 3--How payments for tax and other amounts are allocated
and applied
40 When payments are received. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
41 Allocating payments if more than 1 assessment liability . . . . . . . . . . . . . . . 24
42 Application of payments to assessment liability . . . . . . . . . . . . . . . . . . . . . . 25
Division 4--Power to waive or write off liability
43 Waiver of tax law liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
44 Effect of writing off tax law liability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Division 5--Recovery of tax and other amounts
Subdivision 1--Recovery from taxpayers
45 Unpaid amount under tax law is debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
46 Recovery proceedings not affected by reassessment. . . . . . . . . . . . . . . . . . . 26
47 Joint and several liability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
Subdivision 2--Obligations of administrators and garnishees
48 Particular administrators to notify commissioner of appointment . . . . . . . . 26
49 Administrator's liability for payment of tax . . . . . . . . . . . . . . . . . . . . . . . . . 27
50 Collection of amounts from a garnishee . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
51 Duration of garnishee notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
52 Effect of discharge of debt on garnishee notice . . . . . . . . . . . . . . . . . . . . . . 28
53 Effect of payment by garnishee. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
PART 5--INTEREST AND PENALTY TAX
Division 1--Interest payable to commissioner and penalty tax
Subdivision 1--Interest
54 Unpaid tax interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
55 When particular taxpayers liable for unpaid tax interest. . . . . . . . . . . . . . . . 31
56 Unpaid tax interest unaffected by extensions of time . . . . . . . . . . . . . . . . . . 31
57 Application of payments for unpaid tax interest . . . . . . . . . . . . . . . . . . . . . . 31
Subdivision 2--Penalty tax
58 Liability for penalty tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
59 Penalty tax not payable if proceeding for offence started . . . . . . . . . . . . . . . 33
Division 2--Remission of interest and penalty tax
60 When commissioner may remit unpaid tax interest and penalty tax. . . . . . . 33
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Division 3--Interest payable by commissioner
61 Interest on particular overpayments following court's decision . . . . . . . . . . 34
62 Interest only payable under this division. . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
PART 6--OBJECTIONS AND APPEALS AGAINST
ASSESSMENTS
Division 1--Objections
63 Right to object . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
64 Grounds of objection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
65 Making objection. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
66 Onus of proof on objection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
67 Deciding objection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
68 Notice of decision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
Division 2--Appeals
69 Right of appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
70 How to start appeal and grounds of appeal . . . . . . . . . . . . . . . . . . . . . . . . . . 37
71 Effect of making reassessment after appeal started. . . . . . . . . . . . . . . . . . . . 37
72 Onus on appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
73 Admissibility of new evidence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
74 Deciding appeal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
Division 3--Decisions and determinations not subject to objection,
appeal or review
75 What is a "non-reviewable decision" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
76 Effect of non-reviewable decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
77 Application of Judicial Review Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
PART 7--INVESTIGATIONS
Division 1--Preliminary
78 Declaration of recognised law and corresponding commissioner. . . . . . . . . 39
79 Exercise of powers only for tax law or recognised law. . . . . . . . . . . . . . . . . 40
Division 2--Investigations under tax laws
Subdivision 1--Investigators
80 Appointment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
81 Appointment conditions and limit on powers . . . . . . . . . . . . . . . . . . . . . . . . 40
82 Issue of identity card . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
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83 Production of identity card . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
84 When investigator ceases to hold office . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
85 Resignation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
86 Return of identity card. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Subdivision 2--Provisions about requiring information, documents and
attendance
87 Power to require information or documents . . . . . . . . . . . . . . . . . . . . . . . . . 42
88 Power to require attendance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
89 Power to record giving of information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Subdivision 3--Entry of places
90 Investigator's power to enter places for investigations . . . . . . . . . . . . . . . . . 44
91 Entry with consent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
92 Application for warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
93 Issue of warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
94 Special warrants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
95 Warrants--procedure before entry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Subdivision 4--General powers of investigators on entry to places
96 General powers for places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
Subdivision 5--Provisions about seizing and retaining things
97 Power to seize and retain things . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
98 Receipt for retained thing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
99 Return of retained thing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
100 Access to retained thing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
101 Forfeiture of retained thing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
102 Dealing with forfeited thing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
Subdivision 6--Miscellaneous provisions
103 Investigators may use help and force in exercise of powers . . . . . . . . . . . . . 52
104 Access to public records without fee. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
105 Notice of damage. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
106 Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Division 3--Investigations for recognised laws
107 Commissioner may make reciprocal investigation arrangement. . . . . . . . . . 54
108 Conduct of particular reciprocal investigations subject to commissioner . . . 54
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109 Identity certificates for reciprocal investigators . . . . . . . . . . . . . . . . . . . . . . 55
110 Application of Act to reciprocal investigations . . . . . . . . . . . . . . . . . . . . . . . 55
PART 8--CONFIDENTIALITY
111 Disclosure of confidential information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
112 Other obligations about disclosure and use of confidential information. . . . 57
113 Refusal of disclosure of particular information. . . . . . . . . . . . . . . . . . . . . . . 57
PART 9--RECORD KEEPING
114 Requirement to keep proper records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
115 Accessibility of records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
116 Form of records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
117 Commissioner may require translation or conversion of document or
information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
118 Period for keeping records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
119 Wilfully damaging records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
PART 10--ENFORCEMENT AND LEGAL PROCEEDINGS
Division 1--Offences and related provisions
120 Failure to give notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
121 Failure to comply with information or lodgment requirement . . . . . . . . . . . 60
122 False or misleading documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
123 False or misleading information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
124 Self-incrimination not a reasonable excuse for failure to comply with
particular information or lodgment requirement . . . . . . . . . . . . . . . . . . . . 61
125 Use in legal proceedings of document or information obtained under a
recognised law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62
126 Obstruction of person exercising power under tax law . . . . . . . . . . . . . . . . . 62
127 Impersonation of investigator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62
Division 2--Evidence
128 Application of div 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62
129 Commissioner's office and signature. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
130 Statement in complaint . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
131 Evidentiary certificates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
132 Evidentiary provisions for assessments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
133 Production of copies of documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
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Division 3--Legal proceedings
134 Conducting proceeding for commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . 64
135 Summary proceedings for offences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
136 When proceeding must start . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
137 Court may order compliance or payment . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
138 Second or subsequent offence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
139 Responsibility for acts or omissions of representative . . . . . . . . . . . . . . . . . 66
140 Executive officers must ensure corporation complies with tax laws . . . . . . . 67
141 Treatment of partnerships and unincorporated bodies . . . . . . . . . . . . . . . . . 68
PART 11--GIVING AND LODGING DOCUMENTS
Division 1--Preliminary
142 Application of pt 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
Division 2--Documents given to the commissioner
143 Ways of giving document to commissioner . . . . . . . . . . . . . . . . . . . . . . . . . 69
144 When document given to commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
145 When lodgment requirement complied with . . . . . . . . . . . . . . . . . . . . . . . . . 69
Division 3--Documents given by the commissioner
146 Giving document to agents of taxpayers, members of partnerships and
unincorporated bodies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
147 Giving document if more than 1 taxpayer liable . . . . . . . . . . . . . . . . . . . . . . 70
148 Ways document given by commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71
149 When document given by commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . 71
PART 12--MISCELLANEOUS PROVISIONS
150 Protection from liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72
151 Extension of date for complying with information or lodgment requirement 72
152 Rounding down . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72
153 Approved forms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72
154 Regulation-making power . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
PART 13--REPEAL, SAVINGS AND TRANSITIONAL
PROVISIONS
Division 1--Repeal of Revenue Laws (Reciprocal Powers) Act 1988
155 Act repealed. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
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Division 2--Savings and transitional provisions
Subdivision 1--Preliminary
156 Definitions for div 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
Subdivision 2--Application of this Act and repealed Stamp Act
157 Repealed Stamp Act is revenue law for particular provisions. . . . . . . . . . . . 74
158 Confidential information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
159 Application of s 48 to particular administrators . . . . . . . . . . . . . . . . . . . . . . 75
160 Second or subsequent offences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 75
Subdivision 3--Miscellaneous provisions
161 Office of commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76
162 Reference in Act or document to particular officers . . . . . . . . . . . . . . . . . . . 76
163 Transitional regulation-making power . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76
PART 14--CONSEQUENTIAL AMENDMENTS
164 Acts amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77
SCHEDULE 1 . . . . . . . . . . . . . . . . . . . . . . . . 78
AMENDMENT OF ACTS
BRITISH PROBATES ACT 1898 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78
COOPERATIVES ACT 1997 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78
DEBITS TAX ACT 1990. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78
FIRST HOME OWNER GRANT ACT 2000 . . . . . . . . . . . . . . . . . . . . . . . . 80
FREEDOM OF INFORMATION ACT 1992 . . . . . . . . . . . . . . . . . . . . . . . . 81
FUEL SUBSIDY ACT 1997 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
LAND TAX ACT 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82
PAYROLL TAX ACT 1971 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84
RACING AND BETTING ACT 1980. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85
TOBACCO PRODUCTS (LICENSING) ACT 1988 . . . . . . . . . . . . . . . . . . 86
TRUSTEE COMPANIES ACT 1968 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87
VALUATION OF LAND ACT 1944. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87
SCHEDULE 2 . . . . . . . . . . . . . . . . . . . . . . . . 88
DICTIONARY
2001
A BILL
FOR
An Act about the administration and enforcement of revenue laws
s1 10 s4
Taxation Administration Bill 2001
The Parliament of Queensland enacts-- 1
PART 1--PRELIMINARY 2
Division 1--Introductory provisions 3
1 Short title 4
This Act may be cited as the Taxation Administration Act 2001. 5
2 Commencement 6
This Act commences on a day to be fixed by proclamation. 7
Division 2--Purpose and application of Act 8
3 Purpose of Act and relationship with revenue laws 9
(1) The purpose of this Act is to make general provision about the 10
administration and enforcement of revenue laws. 11
(2) Nothing in this Act prevents a revenue law making specific provision 12
about the administration and enforcement of that law. 13
(3) Each revenue law must be read together with this Act as if they 14
together formed a single Act. 15
4 Act binds all persons 16
(1) This Act binds all persons, including the State and, as far as the 17
legislative power of the Parliament permits, the Commonwealth and the 18
other States. 19
(2) Nothing in this Act makes the State liable to be prosecuted for an 20
offence. 21
s5 11 s9
Taxation Administration Bill 2001
Division 3--Interpretation 1
5 Definitions 2
The dictionary in schedule 2 defines particular words used in this Act. 3
6 Revenue laws 4
The Duties Act 2001 is a revenue law on and from the day this section 5
commences. 6
PART 2--COMMISSIONER OF STATE REVENUE 7
7 Appointment of commissioner 8
(1) There is to be a Commissioner of State Revenue. 9
(2) The Governor in Council must, by gazette notice, appoint a senior 10
executive of the department to be the commissioner. 11
8 Commissioner's functions 12
(1) The commissioner is responsible for the administration and 13
enforcement of the tax laws. 14
(2) Also, the commissioner may perform the functions of a State taxation 15
officer under the Taxation Administration Act 1953 (Cwlth), part IIIA.1 16
9 Commissioner's powers 17
(1) The commissioner has the powers given under the tax laws. 18
(2) In addition, the commissioner has the power to do all things 19
necessary or convenient to be done for performing the commissioner's 20
functions. 21
1 Taxation Administration Act 1953 (Cwlth), part IIIA (Co-operation between
Commonwealth and State taxation authorities)
s 10 12 s 12
Taxation Administration Bill 2001
(3) Without limiting subsection (2), the commissioner may engage the 1
consultants and contractors the commissioner considers necessary for the 2
performance of the commissioner's functions. 3
10 Delegations 4
(1) The commissioner may delegate the commissioner's powers under a 5
tax law to an appropriately qualified public service employee. 6
(2) A delegation of a power may permit the subdelegation of the power 7
to an appropriately qualified public service employee. 8
PART 3--ASSESSMENTS OF TAX 9
Division 1--Assessments made by the commissioner 10
11 When commissioner makes an assessment 11
(1) The commissioner must make an assessment if-- 12
(a) the commissioner is satisfied a taxpayer has a liability for tax; 13
and 14
(b) the taxpayer's liability is not required or permitted, under a 15
revenue law, to be made by self assessment. 16
(2) Also, the commissioner may make an assessment-- 17
(a) if the taxpayer's liability for tax is required or permitted to be 18
made by self assessment under the revenue law; or 19
(b) even if the taxpayer's liability for tax is nil. 20
(3) If the commissioner does not make an assessment under 21
subsection (2), the commissioner's decision not to make the assessment is 22
a non-reviewable decision. 23
12 Compromise assessments 24
(1) This section applies if, in assessing a taxpayer's liability for tax, it is 25
difficult or impracticable for the commissioner to properly determine the 26
s 13 13 s 13
Taxation Administration Bill 2001
amount of the taxpayer's liability because of a complexity or uncertainty or 1
for another reason. 2
(2) The commissioner may make an assessment of the taxpayer's 3
liability under a written agreement with the taxpayer (a "compromise 4
assessment"). 5
(3) The compromise assessment is a non-reviewable decision. 6
(4) Nothing in this part requires the commissioner to make a 7
compromise assessment for a taxpayer. 8
13 Default assessments 9
(1) This section applies in each of the following circumstances-- 10
(a) a taxpayer does not comply with an information or lodgment 11
requirement under a tax law; 12
(b) the commissioner is not satisfied about the accuracy or 13
completeness of a document lodged, or information given, for the 14
assessment of a taxpayer's liability for tax under a tax law; 15
(c) the commissioner does not have enough information to properly 16
assess a taxpayer's liability for tax under a tax law, including, for 17
example, if the commissioner reasonably believes-- 18
(i) it is necessary to make an immediate assessment; and 19
(ii) the time for complying with an information or lodgment 20
requirement has not ended. 21
22
Example for subsection (1)(c)--
23
The commissioner reasonably believes a taxpayer is going to leave the State before
24
documents that will disclose a liability for tax are required to be lodged.
(2) The commissioner may make an assessment under this section 25
(a "default assessment") for the amount the commissioner reasonably 26
believes to be the taxpayer's liability. 27
(3) If this section applies because a lodgment requirement has not been 28
complied with (whether or not the time for compliance has ended), the 29
commissioner may make the default assessment as if the document were in 30
existence and in the commissioner's possession. 31
s 14 14 s 16
Taxation Administration Bill 2001
Division 2--Self assessments 1
14 Making self assessment by lodging return 2
The following provisions apply if, under a revenue law, a self assessor 3
lodges a return-- 4
(a) an assessment (a "self assessment") is taken to have been made 5
for the amount of each taxpayer's liability for tax stated in the 6
return; 7
(b) the assessment under paragraph (a) is taken to have been made 8
by the commissioner; 9
(c) the liability for tax for each assessment is the amount stated in 10
the return for the liability; 11
(d) despite section 26(2), the return is taken to be an assessment 12
notice for each assessment; 13
(e) the assessment notice is taken to have been given under 14
section 26 to the taxpayers for whom each assessment is made. 15
15 Matters to which self assessor must have regard 16
For assessing a taxpayer's liability for tax, a self assessor must have 17
regard to directions given by the commissioner, whether generally or 18
specifically for the liability, about the assessment of the liability. 19
16 Effect of commissioner making an assessment for self assessor 20
(1) This section applies if-- 21
(a) under a revenue law, a self assessor is required or permitted to 22
make a self assessment of a taxpayer's liability for tax under the 23
law; and 24
(b) under section 11(2)(a), the commissioner decides to make an 25
assessment of the liability. 26
(2) The assessment must be made as if the liability were not required or 27
permitted to be self assessed. 28
(3) This section does not apply for a default assessment. 29
s 17 15 s 18
Taxation Administration Bill 2001
Division 3--Reassessments 1
17 Commissioner's general power to make reassessments 2
(1) Subject to sections 21 and 22, the commissioner may, at any time, 3
make a reassessment of a taxpayer's liability for tax. 4
(2) Subsection (1) applies even if an objection or appeal started against 5
the assessment of the taxpayer's liability for tax has not been decided. 6
(3) However, the commissioner may make a reassessment under 7
subsection (1) of a taxpayer's liability assessed under a compromise 8
assessment only-- 9
(a) with the taxpayer's written agreement; or 10
(b) if the commissioner reasonably believes the compromise 11
assessment was-- 12
(i) obtained by fraud; or 13
(ii) made on the basis of a false or misleading statement or there 14
was a failure to give material information. 15
(4) The commissioner can not be compelled to make a reassessment 16
under subsection (1) decreasing a taxpayer's liability for tax. 17
(5) The commissioner's decision not to make a reassessment of a 18
taxpayer's liability for tax is a non-reviewable decision. 19
18 When commissioner must make reassessment--general 20
Subject to sections 21 and 22, the commissioner must make a 21
reassessment of a taxpayer's liability for tax if the circumstances 22
mentioned in-- 23
(a) section 59(3) or (4)2 apply to require the reassessment; or 24
(b) a provision of a revenue law applies to require the reassessment. 25
2 Section 59 (Penalty tax not payable if proceeding for offence started)
s 19 16 s 20
Taxation Administration Bill 2001
19 When commissioner must make reassessment--objections or 1
court decisions 2
(1) If the commissioner decides to allow an objection to an assessment in 3
whole or part, or a court makes a decision about a taxpayer's tax law 4
liability, the commissioner must make any reassessment necessary to give 5
effect to the decision. 6
(2) However, the commissioner does not have to make a reassessment to 7
give effect to a court's decision until-- 8
(a) the end of the period allowed for an appeal against the decision; 9
or 10
(b) if an appeal is started against the decision--the appeal ends. 11
20 Legal interpretations and practices applying to particular 12
reassessments 13
(1) Subject to subsections (2) and (5), a reassessment of a taxpayer's 14
liability for tax must be made in accordance with the legal interpretations 15
and assessment practices applied by the commissioner for assessing 16
liability for tax in similar circumstances when the original assessment of 17
the taxpayer's liability for tax was made. 18
(2) If any legislative change made after an original assessment is made 19
affects the legal interpretations and assessment practices to be applied 20
under subsection (1), the reassessment must, to the extent that the 21
interpretations and practices are changed because of the legislative change, 22
be made in accordance with the changed interpretations and practices. 23
(3) The commissioner's decision about what constituted the 24
commissioner's legal interpretations and assessment practices is a 25
non-reviewable decision. 26
(4) Subsection (5) applies if-- 27
(a) a court makes a decision (the "original decision") affecting the 28
legal interpretations applied by the commissioner for assessing a 29
taxpayer's liability for tax; and 30
(b) on appeal, the original decision is changed in whole or part. 31
(5) For any assessment made after the original decision but before the 32
appeal is decided, the commissioner may make a reassessment to increase a 33
taxpayer's liability for tax in accordance with the appeal decision. 34
s 21 17 s 23
Taxation Administration Bill 2001
21 Time for reassessment decreasing liability for tax 1
(1) A reassessment decreasing a taxpayer's liability for tax must be 2
made in the limitation period. 3
(2) However, if, within the limitation period, the taxpayer asks for a 4
reassessment to decrease the taxpayer's liability, the reassessment may be 5
made after the limitation period. 6
22 Time for reassessment increasing liability for tax 7
(1) A reassessment increasing a taxpayer's liability for tax must be made 8
in the limitation period. 9
(2) Despite subsection (1), a reassessment increasing a taxpayer's 10
liability for tax may be made at any time-- 11
(a) if the commissioner reasonably believes there has been a 12
deliberate tax default; or 13
(b) if, within the limitation period, the commissioner has given 14
written notice to the taxpayer informing the taxpayer an 15
investigation under part 7 into the taxpayer's liability for tax has 16
started. 17
(3) For subsection (2)(a), a deliberate tax default arises if-- 18
(a) there has been fraud or evasion of tax; or 19
(b) a taxpayer or person acting for a taxpayer knowingly misleads 20
the commissioner, or causes the commissioner to be misled, 21
about the taxpayer's liability for tax, including, for example, by 22
giving, omitting or changing information or documents. 23
23 Limitation period does not apply to particular reassessments 24
Despite sections 21(1) and 22(1)-- 25
(a) if an appeal is started or is being heard against an assessment, the 26
commissioner may, under section 17, make a reassessment after 27
the limitation period and before a decision is made on the appeal 28
if the taxpayer agrees; and 29
(b) the limitation period does not apply to a reassessment made-- 30
(i) under section 18(a) or 19; or 31
s 24 18 s 26
Taxation Administration Bill 2001
(ii) under section 18(b) if a provision of the revenue law for 1
which the reassessment is made declares the limitation 2
period does not apply. 3
24 Reassessment by self assessors 4
A self assessor may make a reassessment only if required or permitted 5
under a revenue law. 6
25 Reassessment does not replace previous assessment 7
A reassessment does not replace the previous assessment but merely 8
varies it by-- 9
(a) decreasing or increasing the taxpayer's liability for tax; or 10
(b) changing the basis on which the taxpayer's liability for tax is 11
assessed. 12
Division 4--Assessment notices 13
26 Assessment notice to be given to taxpayer 14
(1) The commissioner must give notice of the making of an assessment 15
(an "assessment notice") to the taxpayer. 16
(2) The assessment notice must state-- 17
(a) the amount of the tax assessed; and 18
(b) the date by which the tax must be paid; and 19
(c) the taxpayer's right to object to the assessment; and 20
(d) the basis on which unpaid tax interest may accrue; and 21
(e) if assessed interest or penalty tax is payable under the 22
notice--enough information to enable the taxpayer to ascertain 23
the basis for the assessment of the interest or penalty tax; and 24
(f) for a compromise or default assessment--it is a compromise or 25
default assessment; and 26
(g) for a reassessment--the amount of the liability for tax under the 27
previous assessment. 28
s 27 19 s 28
Taxation Administration Bill 2001
(3) For subsection (2)(c), the assessment notice must state-- 1
(a) that the taxpayer may, within 60 days after the notice is given, 2
object to the assessment; and 3
(b) how to object. 4
(4) The assessment notice may include information that does not form 5
part of the assessment, including, for example, information about other 6
amounts payable by the taxpayer. 7
(5) More than 1 assessment may be included in the assessment notice. 8
Division 5--Other provisions 9
27 Assessments made on available relevant information 10
The commissioner may make an assessment on the available information 11
the commissioner considers relevant. 12
28 Taxpayer to advise commissioner if liability for tax under assessed 13
(1) A taxpayer must advise the commissioner if the taxpayer becomes 14
aware that-- 15
(a) an assessment of the taxpayer's liability for tax was not, or is no 16
longer, correct; and 17
(b) the correct liability for tax is more than the amount stated in the 18
assessment. 19
(2) The taxpayer must comply with subsection (1) within 30 days after 20
becoming aware of the matters mentioned in the subsection. 21
s 29 20 s 32
Taxation Administration Bill 2001
PART 4--PAYMENTS AND REFUNDS OF TAX AND 1
OTHER AMOUNTS 2
Division 1--Payments of tax and other amounts 3
29 Methods of payment 4
An amount payable under a tax law must be paid to the commissioner-- 5
(a) by cash or cheque; or 6
(b) as prescribed under a regulation. 7
30 Time for payment of tax 8
(1) Tax payable under a tax law must be paid-- 9
(a) for a self assessment--on the date the return for the 10
self assessment is required to be lodged; or 11
(b) for a default assessment made because of a failure to make a 12
self assessment--on the date the assessment notice for the 13
default assessment is given to the taxpayer; or 14
(c) otherwise--by the date stated in the assessment notice as the date 15
by which the tax must be paid. 16
(2) For subsection (1)(c), the stated date must be at least 30 days after 17
the assessment notice for the tax is given to the taxpayer. 18
31 Time for payment of late payment interest 19
Late payment interest is payable on the date it accrues. 20
32 Time for payment of other amounts 21
(1) This section applies if-- 22
(a) an amount, other than tax or late payment interest is payable 23
under a tax law; and 24
(b) no time for payment is otherwise stated in the tax law. 25
(2) The amount must be paid-- 26
s 33 21 s 34
Taxation Administration Bill 2001
(a) if the amount relates to tax payable under a default assessment 1
mentioned in section 30(1)(b)--immediately after the 2
assessment notice for the default assessment is given to the 3
taxpayer; or 4
(b) otherwise--by the date stated in a written notice given by the 5
commissioner to the taxpayer for the amount. 6
(3) For subsection (2)(b), the stated date must be at least 30 days after 7
the notice is given. 8
33 Earlier time for payment of tax and other amounts 9
(1) This section applies despite sections 30 and 32. 10
(2) The commissioner may, in an assessment notice or notice given 11
under this section, state an earlier date than the date stated in section 30 12
or 32 as the date the tax or amount is payable if the commissioner 13
reasonably believes the tax or amount may not be recoverable if the date 14
for payment under the section otherwise were to apply. 15
(3) The date stated in the notice mentioned in subsection (2) must not be 16
a date before the notice is given. 17
34 Payment arrangements 18
(1) If the commissioner is satisfied payment of a taxpayer's tax law 19
liability would cause the taxpayer significant financial hardship, the 20
commissioner may, on the taxpayer's written application, extend the time 21
for paying an amount under a tax law. 22
(2) Without limiting subsection (1), the commissioner may approve an 23
arrangement for paying the amount by way of instalments (a "payment 24
arrangement"). 25
(3) The payment arrangement must be in writing and state the conditions 26
applying to it. 27
(4) The commissioner may, at any time, by written notice given to the 28
taxpayer, terminate the arrangement. 29
(5) If the commissioner terminates the arrangement, amounts 30
outstanding under the arrangement are immediately payable by the 31
taxpayer to the commissioner. 32
s 35 22 s 38
Taxation Administration Bill 2001
(6) The commissioner's decision about extending the time for paying a 1
tax law liability or to terminate a payment arrangement is a non-reviewable 2
decision. 3
35 Payments by tax agents 4
If a tax agent receives an amount to pay a tax law liability for a taxpayer, 5
the tax agent must pay the amount to the commissioner-- 6
(a) when lodging the return for the liability; or 7
(b) if the amount is received after the return is lodged--immediately 8
after receiving the amount. 9
Maximum penalty--100 penalty units. 10
Division 2--Refunds of tax and other amounts 11
36 Refunds made only under this division 12
A person is not entitled to a refund of any amount paid, or purportedly 13
paid, under a tax law other than under this division. 14
37 Commissioner to refund tax and other amounts 15
(1) An entitlement to a refund of an amount paid under a tax law arises 16
if-- 17
(a) under a reassessment, a taxpayer's liability for tax is decreased; 18
or 19
(b) the amount paid by a person is more than the amount stated in 20
any notice as payable by the person under the tax law. 21
(2) Subject to sections 38 and 39, the commissioner must refund the 22
overpaid amount. 23
(3) However, the commissioner must not make a refund under 24
subsection (1)(b) more than 5 years after the payment of the amount. 25
38 Applying amounts to current and future tax liabilities 26
(1) This section applies if a taxpayer is entitled to a refund of an amount 27
under section 37. 28
s 39 23 s 39
Taxation Administration Bill 2001
(2) The commissioner may apply the whole or part of the amount as 1
payment for-- 2
(a) any tax law liability of the taxpayer; or 3
(b) any tax law liability of the taxpayer that the commissioner 4
reasonably believes will become payable within 60 days after the 5
entitlement to the refund arises. 6
(3) If the commissioner does not apply all of the amount held under 7
subsection (2)(b) to any tax law liability of the taxpayer within the 60 day 8
period, the commissioner must immediately refund to the taxpayer the 9
amount not applied. 10
(4) This section has effect subject to section 39. 11
39 General provision about refunds 12
(1) The commissioner may refund an amount to a taxpayer or, under 13
section 38, apply an amount as a payment for a taxpayer only if the 14
commissioner is satisfied-- 15
(a) the taxpayer has not received, and will not receive, an amount as 16
tax from another person for all or part of the tax paid; or 17
(b) if the taxpayer has received an amount as tax (the "amount 18
received") from another person for all or part of the tax 19
paid--the taxpayer will reimburse the other person for the 20
amount received. 21
(2) If subsection (1)(b) applies, the taxpayer must-- 22
(a) within 90 days after receiving the refund (the "relevant 23
period"), reimburse the other person for the amount received; 24
and 25
(b) within 7 days after the relevant period, give the commissioner 26
written notice that the other person has been reimbursed for the 27
amount received. 28
(3) Also, if subsection (1)(b) applies and the taxpayer does not, within 29
the relevant period, reimburse the other person for the amount received, the 30
taxpayer must, within 7 days after the relevant period-- 31
(a) give the commissioner written notice that the other person was 32
not reimbursed for the amount received; and 33
s 40 24 s 41
Taxation Administration Bill 2001
(b) pay the commissioner the amount received plus interest at the 1
prescribed rate calculated, on the balance payable from time to 2
time, from the date the refund was made to the date the amount 3
received is paid to the commissioner. 4
Maximum penalty--100 penalty units. 5
(4) In this section-- 6
"tax" means tax paid, or purportedly paid, under a tax law, whether or not 7
the tax is paid under a mistake of law or fact. 8
"taxpayer" includes a person who, under section 37(1)(b), is entitled to a 9
refund. 10
Division 3--How payments for tax and other amounts are allocated 11
and applied 12
40 When payments are received 13
(1) A payment is taken to be received by the commissioner-- 14
(a) if the payment is made by cash or cheque--when the payment is 15
made to the commissioner by or for a taxpayer for the taxpayer's 16
tax law liability; or 17
(b) if the payment is made as prescribed under a regulation under 18
section 29(b)--at the time prescribed under the regulation; or 19
(c) if an amount becomes available for application by the 20
commissioner under section 38 for a taxpayer's tax law 21
liability--when the amount becomes available. 22
(2) If an amount is tendered to the commissioner after 5 p.m. on a 23
business day, payment of the amount is taken to have been made the next 24
business day. 25
41 Allocating payments if more than 1 assessment liability 26
(1) If a taxpayer has an assessment liability under more than 27
1 assessment, the commissioner must decide the assessment liabilities to 28
which a payment received by the commissioner is to be applied under 29
section 42. 30
s 42 25 s 45
Taxation Administration Bill 2001
(2) In making the decision, the commissioner may, but is not required to, 1
have regard to a request by the taxpayer for the allocation of the payment. 2
42 Application of payments to assessment liability 3
A payment received by the commissioner for an assessment liability 4
must be applied in the following order-- 5
(a) first, an amount payable under a tax law, other than late payment 6
interest or tax; 7
(b) second, another amount payable under a tax law, other than 8
primary tax; 9
(c) last, primary tax. 10
Division 4--Power to waive or write off liability 11
43 Waiver of tax law liability 12
(1) The commissioner may waive payment of a taxpayer's tax law 13
liability up to the amount prescribed under a regulation. 14
(2) The liability to pay the amount waived is extinguished. 15
44 Effect of writing off tax law liability 16
If all or part of a taxpayer's tax law liability is written off under the 17
Financial Administration and Audit Act 1977, section 106, the writing off 18
does not extinguish the taxpayer's liability or prevent a later proceeding 19
against the taxpayer to recover the amount of the liability. 20
Division 5--Recovery of tax and other amounts 21
Subdivision 1--Recovery from taxpayers 22
45 Unpaid amount under tax law is debt 23
(1) An amount payable under a tax law must be paid to the 24
commissioner. 25
s 46 26 s 48
Taxation Administration Bill 2001
(2) If the whole or part of an amount payable under a tax law is not paid 1
as required-- 2
(a) the unpaid amount is a debt payable to the State; and 3
(b) the commissioner may recover the unpaid amount for the State in 4
a court of competent jurisdiction. 5
46 Recovery proceedings not affected by reassessment 6
A reassessment does not affect a proceeding for the recovery of an 7
amount payable under a tax law but an appropriate adjustment must be 8
made to the amount sought to be recovered in the proceeding to accord 9
with the reassessment. 10
47 Joint and several liability 11
(1) If 2 or more taxpayers are liable under a tax law to pay an amount, 12
the commissioner may recover the whole or part of the amount from any 13
1 or more of them. 14
(2) Subsection (1) does not affect the right of a taxpayer who pays an 15
amount to recover a contribution from another person jointly or severally 16
liable for the whole or part of the amount. 17
Subdivision 2--Obligations of administrators and garnishees 18
48 Particular administrators to notify commissioner of appointment 19
(1) A person who is appointed as administrator for the property of a 20
taxpayer who has a tax law liability must, before the required date, give 21
written notice to the commissioner of the appointment. 22
Maximum penalty--40 penalty units. 23
(2) For subsection (1), the required date is-- 24
(a) 14 days after the administrator becomes aware, or should 25
reasonably have become aware, the taxpayer has a tax law 26
liability even if the extent of the liability is not then 27
ascertainable; or 28
(b) the later date allowed by the commissioner. 29
s 49 27 s 50
Taxation Administration Bill 2001
(3) However, notice is not required in the circumstances prescribed 1
under a regulation. 2
49 Administrator's liability for payment of tax 3
(1) The commissioner has the same powers and remedies in relation to 4
the administrator for the property of a taxpayer as the commissioner would 5
have in relation to the taxpayer. 6
(2) However, an administrator is liable for payment of a tax law liability 7
of a taxpayer only to the extent of the realised value of all property that-- 8
(a) the administrator has taken possession as administrator; and 9
(b) was, at any time, available to the administrator for the payment 10
of the tax. 11
50 Collection of amounts from a garnishee 12
(1) This section applies if-- 13
(a) under a tax law, a debt is payable by a taxpayer; and 14
(b) the commissioner reasonably believes a person (the 15
"garnishee")-- 16
(i) holds or may receive an amount for or on account of the 17
taxpayer; or 18
(ii) is liable or may become liable to pay an amount to the 19
taxpayer; or 20
(iii) has authority to pay an amount to the taxpayer. 21
(2) Subsection (1)(b) applies even though the taxpayer's entitlement to 22
the amount may be subject to unfulfilled conditions. 23
(3) The commissioner may, by written notice given to the garnishee (the 24
"garnishee notice"), require the garnishee to pay to the commissioner by a 25
stated date a stated amount (the "garnishee amount"). 26
(4) Without limiting subsection (3), the garnishee notice may require the 27
garnishee to pay to the commissioner an amount out of each payment the 28
garnishee is or becomes liable, from time to time, to make to the taxpayer. 29
(5) However, if, on the date for payment under the garnishee notice, the 30
garnishee amount is not held for, or is not liable to be paid to, the taxpayer 31
by the garnishee, the notice has effect as if the date for payment were 32
s 51 28 s 52
Taxation Administration Bill 2001
immediately after the date the amount is held for, or is liable to be paid to, 1
the taxpayer by the garnishee. 2
(6) The garnishee amount must not be more than the taxpayer's debt. 3
(7) The garnishee must comply with the garnishee notice unless the 4
garnishee has a reasonable excuse. 5
Maximum penalty--40 penalty units. 6
(8) The commissioner must give to the taxpayer-- 7
(a) a copy of the garnishee notice; and 8
(b) details in writing of the taxpayer's debt to which the notice 9
relates. 10
51 Duration of garnishee notice 11
The garnishee notice has effect until the garnishee amount is paid or the 12
commissioner, by written notice given to the garnishee, withdraws the 13
notice. 14
52 Effect of discharge of debt on garnishee notice 15
(1) This section applies if-- 16
(a) the taxpayer's debt to which the garnishee notice relates is 17
discharged, whether completely or partly, before the date for 18
payment of the garnishee amount; and 19
(b) the discharge affects the amount to be recovered from the 20
garnishee. 21
(2) The commissioner must give written notice to the garnishee and the 22
taxpayer-- 23
(a) informing them of the extent of the discharge of the debt; and 24
(b) stating the amount payable under the garnishee notice is reduced 25
accordingly; and 26
(c) if the taxpayer's debt is fully discharged--withdrawing the 27
garnishee notice. 28
s 53 29 s 54
Taxation Administration Bill 2001
53 Effect of payment by garnishee 1
If the garnishee pays an amount to the commissioner under a garnishee 2
notice, the garnishee-- 3
(a) is taken to have acted under the authority of the taxpayer and all 4
other persons concerned; and 5
(b) if the garnishee is under an obligation to pay an amount to the 6
taxpayer--is to be taken to have satisfied the obligation to the 7
extent of the payment. 8
PART 5--INTEREST AND PENALTY TAX 9
Division 1--Interest payable to commissioner and penalty tax 10
Subdivision 1--Interest 11
54 Unpaid tax interest 12
(1) A taxpayer must pay interest ("unpaid tax interest") on the amount 13
of primary tax payable by the taxpayer and unpaid from time to time 14
("unpaid primary tax"). 15
(2) Unpaid tax interest accrues daily at the prescribed rate on the unpaid 16
primary tax for the period starting on the start date and ending on the date 17
the primary tax is paid in full, both dates inclusive. 18
(3) Any unpaid tax interest that has accrued when an assessment is made 19
("assessed interest") must be included in the assessment. 20
(4) For subsection (2), the start date is the day after-- 21
(a) for a self assessment--the date the return is required to be lodged 22
under the revenue law for the self assessment; or 23
(b) for a default assessment of a taxpayer's liability for tax required 24
or permitted to be made by a self assessment--the date the return 25
is required to be lodged under the revenue law for the 26
self assessment; or 27
(c) for another original assessment-- 28
s 54 30 s 54
Taxation Administration Bill 2001
(i) the due date for the assessment; or 1
(ii) if the taxpayer has not complied with 1 or more information 2
or lodgment requirements for the assessment--the date that 3
is the same number of days before the due date for the 4
assessment as the number of days in the periods of 5
non-compliance with the information or lodgment 6
requirements; or 7
(d) for a reassessment of a self assessment--the date mentioned in 8
paragraph (a) for the assessment; or 9
(e) for a reassessment of another original assessment--the date 10
mentioned in paragraph (b) or (c) for the assessment. 11
12
Example for subsection (4)(c)(ii)--
13
If a taxpayer who is required to comply with a lodgment requirement by 10 March does
14
not comply with the requirement until 15 March, the period of non-compliance under
15
subsection (5) is 5 days. If the due date for the assessment made is 17 April, the start
16
date is 13 April.
(5) For subsection (4)(c)(ii)-- 17
(a) a period of non-compliance ends on the date the commissioner 18
issues a default assessment for the non-compliance; and 19
(b) the date on which the requirement is complied with is included in 20
calculating a period of non-compliance. 21
(6) For a reassessment-- 22
(a) the unpaid primary tax is the amount of the reassessed primary 23
tax that is unpaid; and 24
(b) any assessed interest included in the reassessment replaces any 25
previously accrued unpaid tax interest. 26
27
Example for subsection (6)--
28
The assessment for the example for subsection (4)(c)(ii) is issued for $10 000 primary
29
tax and before any payment under the original assessment is made. A reassessment is
30
issued on 24 April for $12 000 primary tax.
31
If the prescribed rate for late payment interest is 10% per year, the late payment interest
32
that has accrued on the $10 000 when the reassessment is made (namely on and from
33
13 April to and including 24 April) is $32.87. When the reassessment is made, assessed
34
interest is calculated on the $12 000 unpaid reassessed primary tax on and from
35
13 April to and including 24 April. This replaces the $32.87 interest previously
36
accrued.
s 55 31 s 58
Taxation Administration Bill 2001
1
If a payment of $10 000 is made on 12 April, the assessed interest for the reassessment
2
would be calculated on the unpaid reassessed primary tax of $2 000 on and from
3
13 April to and including 24 April.
55 When particular taxpayers liable for unpaid tax interest 4
A taxpayer to whom a regulation under section 147(2) applies is liable 5
for unpaid tax interest in relation to an assessment only from the due date 6
in the assessment notice given to the taxpayer. 7
56 Unpaid tax interest unaffected by extensions of time 8
(1) The making of a payment arrangement must be disregarded for 9
determining late payment interest accruing under section 54. 10
(2) Any extension of time allowed by the commissioner for complying 11
with an information or lodgment requirement must be disregarded in 12
determining the start date under section 54(4). 13
57 Application of payments for unpaid tax interest 14
(1) The order of application of a payment under section 423 applies to 15
determine the amount of unpaid primary tax on which unpaid tax interest 16
accrues. 17
(2) For a reassessment, subsection (1) applies as if there had been no 18
previous application of payments. 19
Subdivision 2--Penalty tax 20
58 Liability for penalty tax 21
(1) A taxpayer is liable for an amount ("penalty tax") if-- 22
(a) the commissioner makes a default assessment because-- 23
(i) for a self assessment--the assessment is not made; or 24
(ii) for another assessment--the taxpayer does not give 25
information required to be given under an information 26
3 Section 42 (Application of payments to assessment liability)
s 58 32 s 58
Taxation Administration Bill 2001
requirement or lodge a document required to be lodged 1
under a lodgment requirement; or 2
(b) the commissioner makes a reassessment and the original 3
assessment was a default assessment mentioned in paragraph (a); 4
or 5
(c) the primary tax assessed on a reassessment, other than under a 6
reassessment mentioned in paragraph (b), is more than the 7
primary tax assessed on the original assessment. 8
(2) Penalty tax must be assessed as follows-- 9
(a) if subsection (1)(a) applies--an amount equal to 75% of the 10
primary tax assessed; 11
(b) if subsection (1)(b) applies--an amount equal to 75% of the 12
reassessed primary tax; 13
(c) if subsection (1)(c) applies--an amount equal to 75% of the 14
increase in primary tax. 15
(3) The commissioner may increase the amount of the penalty tax by not 16
more than 20% of the penalty tax under subsection (2) if the commissioner 17
is satisfied the taxpayer-- 18
(a) has not complied with section 28;4 or 19
(b) has hindered or prevented the commissioner from becoming 20
aware of the nature and extent of the taxpayer's liability for tax. 21
(4) If penalty tax was payable under the previous assessment and a 22
reassessment of primary tax is made-- 23
(a) penalty tax must be recalculated on the reassessed primary tax on 24
the basis for assessing the penalty tax on the previous 25
assessment; and 26
(b) penalty tax included in the reassessment replaces any previously 27
assessed penalty tax. 28
29
Example for subsection (4)--
30
A reassessment is made increasing the tax payable by a taxpayer from $1 000 to
31
$1 700. Penalty tax of $525, being 75% of $700, is payable for the reassessment under
32
subsection (1)(c). A further reassessment is made, decreasing the tax payable to
33
$1 200. The penalty tax imposed under the previous reassessment must be recalculated
34
on the reassessed primary tax on the basis for assessing the penalty tax on the previous
4 Section 28 (Taxpayer to advise commissioner if liability for tax under assessed)
s 59 33 s 60
Taxation Administration Bill 2001
1
assessment. Accordingly, penalty tax of $150, being 75% of $200, is assessed on the
2
reassessment, replacing the penalty tax of $525 previously assessed.
59 Penalty tax not payable if proceeding for offence started 3
(1) This section applies if a taxpayer is liable to pay penalty tax because 4
of an act or omission of the person. 5
(2) If a proceeding is started against the taxpayer for an offence against a 6
tax law that is constituted by the act or omission and the penalty tax has not 7
been paid to the commissioner, the penalty tax is payable only if the 8
commissioner withdraws the proceeding. 9
(3) If the penalty tax has been paid to the commissioner, but a 10
proceeding is started against the person for an offence against a tax law that 11
is constituted by the act or omission, the commissioner must make a 12
reassessment remitting the amount of penalty tax to nil.5 13
(4) Despite subsection (3), if the commissioner withdraws the 14
proceeding for the offence, the commissioner must make a reassessment to 15
reinstate the penalty tax remitted under the subsection. 16
(5) In this section-- 17
"penalty tax" includes an amount declared under a revenue law to be a 18
penalty tax for this section. 19
Division 2--Remission of interest and penalty tax 20
60 When commissioner may remit unpaid tax interest and penalty 21
tax 22
(1) The commissioner may remit the whole or part of unpaid tax interest 23
or penalty tax. 24
(2) The remission of assessed interest or penalty tax must be made by 25
assessment. 26
5 See section 18 (When commissioner must make reassessment--general).
s 61 34 s 62
Taxation Administration Bill 2001
Division 3--Interest payable by commissioner 1
61 Interest on particular overpayments following court's decision 2
(1) This section applies if a taxpayer is entitled to a refund of tax or late 3
payment interest (the "overpaid amount") because of-- 4
(a) a reassessment giving effect to a decision of the Supreme Court 5
under section 74 on an appeal by the taxpayer; or 6
(b) an order of the Supreme Court on an application, under the 7
Judicial Review Act 1991, by the taxpayer for a decision under a 8
tax law. 9
(2) The court may order the commissioner to pay interest on the 10
overpaid amount. 11
(3) The interest must be calculated on a daily basis at the prescribed rate 12
from the date the overpaid amount was paid to the commissioner to the 13
date the refund is made by the commissioner. 14
62 Interest only payable under this division 15
A person is not entitled to interest on any amount the commissioner is 16
required to refund to the person other than under this division.6 17
6 See section 36 (Refunds made only under this division).
s 63 35 s 65
Taxation Administration Bill 2001
PART 6--OBJECTIONS AND APPEALS AGAINST 1
ASSESSMENTS 2
Division 1--Objections 3
63 Right to object 4
(1) A taxpayer who is dissatisfied with an original assessment, other 5
than a compromise assessment, may object to the assessment. 6
(2) Also, a taxpayer who is dissatisfied with a reassessment increasing a 7
taxpayer's liability for tax, or a reassessment under section 18(b)7 8
decreasing a taxpayer's liability for tax, may object to the reassessment. 9
(3) However, the right of objection to the reassessment is limited to the 10
changes for the particular matters for which the reassessment is made. 11
(4) A decision or conduct leading up to or forming part of the process of 12
making an assessment is subject to objection only as part of an objection to 13
the assessment. 14
64 Grounds of objection 15
(1) An objection against an assessment may be made on any grounds. 16
(2) However, for an objection to a decision to which this part is declared 17
to apply under a provision of a revenue law, the grounds of objection are 18
limited to whether the particular circumstances apply for the instrument or 19
transaction to which the decision relates.8 20
65 Making objection 21
(1) An objection must-- 22
(a) be in writing; and 23
(b) state in detail the grounds on which the objection is made; and 24
7 Section 18 (When commissioner must make reassessment--general)
8 See the Duties Act 2001, section 500 (Application of administration Act, pt 6, to
particular decisions).
s 66 36 s 68
Taxation Administration Bill 2001
(c) be accompanied by copies of all material relevant to decide the 1
objection; and 2
(d) be lodged within 60 days after the assessment notice for the 3
assessment to which the objection relates is given to the taxpayer. 4
(2) The commissioner may extend the time for lodging an objection if 5
the commissioner is satisfied it would be unreasonable in particular 6
circumstances for the objection to be lodged within the 60 days. 7
(3) The commissioner's decision to refuse to extend the time for lodging 8
an objection is a non-reviewable decision. 9
66 Onus of proof on objection 10
The objector has the onus of proving the objector's case. 11
67 Deciding objection 12
(1) The commissioner must allow the objection completely or partly or 13
disallow it. 14
(2) If the assessment to which the objection is lodged is made by a 15
delegate of the commissioner, the delegate must not decide the objection. 16
68 Notice of decision 17
(1) The commissioner must give written notice to the objector of the 18
commissioner's decision on the objection. 19
(2) If the objection is allowed in part or disallowed, the notice must state 20
the following-- 21
(a) the reasons for the decision; 22
(b) that the objector may, within 60 days after receiving the notice, 23
appeal against the decision; 24
(c) how to appeal. 25
s 69 37 s 71
Taxation Administration Bill 2001
Division 2--Appeals 1
69 Right of appeal 2
(1) A taxpayer may appeal to the Supreme Court if the taxpayer is 3
dissatisfied with the commissioner's decision on the taxpayer's objection. 4
(2) However, a taxpayer does not have a right of appeal unless the whole 5
of the amount of the tax and late payment interest payable under the 6
assessment to which the appeal relates has been paid. 7
70 How to start appeal and grounds of appeal 8
(1) The appeal is started by giving written notice of the appeal to the 9
commissioner within 7 days after the notice of appeal is filed. 10
(2) The notice of appeal must be filed within 60 days after notice is 11
given to the taxpayer of the commissioner's decision on the objection. 12
(3) The Supreme Court must not extend the time for filing the notice. 13
(4) The notice of appeal must state fully the grounds of the appeal and 14
the facts relied on. 15
(5) The grounds of the appeal are limited to the grounds of objection 16
unless the court otherwise orders. 17
71 Effect of making reassessment after appeal started 18
(1) This section applies if the commissioner makes a reassessment after 19
an appeal against the assessment is started. 20
(2) On receiving the assessment notice for the reassessment, the 21
taxpayer may-- 22
(a) continue or withdraw the existing appeal; or 23
(b) instead of objecting to the reassessment, change the grounds of 24
the appeal, by filing notice of the change with the registrar of the 25
Supreme Court. 26
(3) However, the taxpayer may change the grounds of the appeal only to 27
the extent that the taxpayer would have a right of objection to the 28
reassessment. 29
s 72 38 s 75
Taxation Administration Bill 2001
72 Onus on appeal 1
On the appeal, the appellant has the onus of proving the appellant's case. 2
73 Admissibility of new evidence 3
(1) Subsection (2) applies if-- 4
(a) the Supreme Court is satisfied evidence material to the objection 5
was not before the commissioner when the objection was 6
decided; and 7
(b) subject to section 70(5), the court admits the evidence. 8
(2) The court must-- 9
(a) adjourn the hearing of the appeal; and 10
(b) direct the commissioner to reconsider the objection having 11
regard to the evidence and any other evidence obtained by the 12
commissioner. 13
(3) However, subsection (2) does not apply if the commissioner asks the 14
court to continue the hearing without the commissioner reconsidering the 15
objection. 16
(4) For reconsidering the objection, the commissioner has all the powers 17
conferred under this Act. 18
74 Deciding appeal 19
The Supreme Court must allow the appeal completely or partly or 20
disallow it. 21
Division 3--Decisions and determinations not subject to objection, 22
appeal or review 23
75 What is a "non-reviewable decision" 24
(1) A "non-reviewable decision" is a decision or determination that, 25
under a provision of this Act, is declared to be a non-reviewable decision. 26
(2) In this section-- 27
"decision" includes a decision or conduct leading up to or forming part of 28
the process of making a decision or determination. 29
s 76 39 s 78
Taxation Administration Bill 2001
76 Effect of non-reviewable decisions 1
A non-reviewable decision-- 2
(a) is final and conclusive; and 3
(b) is not subject to objection or appeal under this part; and 4
(c) can not be challenged, appealed against, reviewed, quashed, set 5
aside, or called in question in another way, under the Judicial 6
Review Act 1991 or otherwise (whether by the Supreme Court, 7
another court, a tribunal or another entity); and 8
(d) is not subject to any writ or order of the Supreme Court, another 9
court, a tribunal or another entity on any ground. 10
77 Application of Judicial Review Act 11
The Judicial Review Act 1991, parts 3 and 5,9 does not apply to-- 12
(a) an assessment; or 13
(b) a decision or conduct leading up to or forming part of the process 14
of making an assessment; or 15
(c) a decision disallowing, in whole or in part, an objection against 16
an assessment. 17
PART 7--INVESTIGATIONS 18
Division 1--Preliminary 19
78 Declaration of recognised law and corresponding commissioner 20
(1) A regulation may declare a law of the Commonwealth or another 21
State that provides for any of the following to be a recognised law for this 22
Act-- 23
(a) the levying or collection of a tax, fee, duty or other impost; 24
9 Judicial Review Act 1991, part 3 (Statutory orders of review) or 5 (Prerogative
orders and injunctions)
s 79 40 s 81
Taxation Administration Bill 2001
(b) the payment of a subsidy for goods. 1
(2) However, a law may be declared to be a recognised law only if the 2
law or another law of the relevant jurisdiction provides or will provide for 3
the conduct of investigations for a tax law or another law administered by 4
the commissioner that corresponds to a recognised law. 5
(3) The regulation must declare a person to be the corresponding 6
commissioner for the recognised law. 7
79 Exercise of powers only for tax law or recognised law 8
A power conferred under this part may be exercised only for the 9
administration or enforcement of a tax law or recognised law.10 10
Division 2--Investigations under tax laws 11
Subdivision 1--Investigators 12
80 Appointment 13
(1) The commissioner may appoint a public service employee as an 14
investigator. 15
(2) The commissioner may appoint a person as an investigator only if the 16
commissioner is satisfied the person is qualified for appointment because 17
the person has the necessary expertise or experience. 18
81 Appointment conditions and limit on powers 19
(1) An investigator holds office on any conditions stated in-- 20
(a) the investigator's instrument of appointment; or 21
(b) a signed notice given to the investigator; or 22
(c) a regulation. 23
10 For reciprocal investigations, see section 110 (Application of Act to reciprocal
investigations).
s 82 41 s 84
Taxation Administration Bill 2001
(2) The instrument of appointment, a signed notice given to the 1
investigator or a regulation may limit the investigator's powers under this 2
Act. 3
(3) In this section-- 4
"signed notice" means a notice signed by the commissioner. 5
82 Issue of identity card 6
(1) The commissioner must issue an identity card to each investigator. 7
(2) The identity card must-- 8
(a) contain a recent photo of the investigator; and 9
(b) contain a copy of the investigator's signature; and 10
(c) identify the person as an investigator under this Act; and 11
(d) state an expiry date for the card. 12
(3) This section does not prevent the issue of a single identity card to a 13
person for this Act and other purposes. 14
83 Production of identity card 15
(1) In exercising a power under subdivision 3 or 4 in relation to a person, 16
an investigator must-- 17
(a) first produce his or her identity card for the person's inspection 18
before exercising the power; or 19
(b) have the identity card displayed so it is clearly visible to the 20
person when exercising the power. 21
(2) However, if it is not practicable to comply with subsection (1), the 22
investigator must produce the identity card for the person's inspection at 23
the first reasonable opportunity. 24
(3) For subsection (1), an investigator does not exercise a power in 25
relation to a person only because the investigator has entered a place as 26
mentioned in section 90(1)(b) or (2). 27
84 When investigator ceases to hold office 28
(1) An investigator ceases to hold office if any of the following 29
happens-- 30
s 85 42 s 87
Taxation Administration Bill 2001
(a) the term of office stated in a condition of office ends; 1
(b) under another condition of office, the investigator ceases to hold 2
office; 3
(c) the investigator's resignation under section 85 takes effect. 4
(2) Subsection (1) does not limit the ways an investigator may cease to 5
hold office. 6
(3) In this section-- 7
"condition of office" means a condition on which the investigator holds 8
office. 9
85 Resignation 10
(1) An investigator may resign by signed notice given to the 11
commissioner. 12
(2) However, if holding office as an investigator is a condition of the 13
investigator holding another office, the investigator may not resign as an 14
investigator without resigning from the other office. 15
86 Return of identity card 16
A person who ceases to be an investigator must return the person's 17
identity card to the commissioner within 21 days after ceasing to be an 18
investigator unless the person has a reasonable excuse. 19
Maximum penalty--40 penalty units. 20
Subdivision 2--Provisions about requiring information, documents and 21
attendance 22
87 Power to require information or documents 23
The commissioner or an investigator may, by written notice given to a 24
person, require the person to-- 25
(a) give to the commissioner or an investigator, either orally or in 26
writing, information in the person's knowledge about a stated 27
matter within a stated reasonable time and in a stated reasonable 28
way; or 29
s 88 43 s 88
Taxation Administration Bill 2001
(b) give to the commissioner or an investigator a document about a 1
stated matter in the person's possession or control within a stated 2
reasonable time and in a stated reasonable way.11 3
88 Power to require attendance 4
(1) The commissioner or an investigator may, by written notice given to 5
a person, require the person to attend before the commissioner or an 6
investigator to do either or both of the following-- 7
(a) give to the commissioner or investigator, either orally or in 8
writing, information in the person's knowledge about a stated 9
matter; or 10
(b) give to the commissioner or investigator, a document about a 11
stated matter in the person's possession or control. 12
(2) The notice must state a reasonable time and place for the person's 13
attendance. 14
(3) The commissioner or an investigator may require-- 15
(a) information to be given on oath; or 16
(b) information or a document given to be verified by statutory 17
declaration. 18
(4) When making a requirement under this section, the commissioner or 19
investigator must warn the person it is an offence to fail to comply with the 20
requirement, unless the person has a reasonable excuse. 21
(5) For subsection (3)(a), the commissioner or investigator may 22
administer an oath. 23
(6) The person must not fail, without reasonable excuse, to-- 24
(a) attend as required by the notice; or 25
(b) give information the person is required to give by the 26
commissioner or an investigator in the way required; or 27
(c) give a document the person is required to give by the notice; or 28
(d) comply with a requirement under subsection (3). 29
11 For offence to fail to comply with an information or lodgment requirement,
see section 121.
s 89 44 s 90
Taxation Administration Bill 2001
Maximum penalty--100 penalty units. 1
(7) A person, other than a taxpayer or the taxpayer's representative, who 2
is required under a notice under this section to attend a place is entitled to 3
be paid the expenses prescribed under a regulation. 4
89 Power to record giving of information 5
(1) This section applies if a person is giving information to the 6
commissioner or an investigator under a requirement under section 88. 7
(2) With the person's knowledge, a recording may be made, in the way 8
the commissioner or investigator considers appropriate, of questions asked 9
by the commissioner or investigator and information given by the person. 10
(3) If asked to do so by the person, the commissioner or investigator 11
must give the person a copy of the recording. 12
Subdivision 3--Entry of places 13
90 Investigator's power to enter places for investigations 14
(1) An investigator may enter a place if-- 15
(a) its occupier consents to the entry; or 16
(b) it is a public place and the entry is made when it is open to the 17
public; or 18
(c) it is a place used for conducting an enterprise and the entry is 19
made when-- 20
(i) the enterprise is being conducted; or 21
(ii) the place is otherwise open for entry; or 22
(d) the entry is authorised by warrant. 23
(2) For the purpose of asking the occupier of a place for consent to enter, 24
an investigator may, without the occupier's consent or a warrant-- 25
(a) enter land around premises at the place to an extent that is 26
reasonable to contact the occupier; or 27
(b) enter part of the place the investigator reasonably considers 28
members of the public ordinarily are allowed to enter when they 29
wish to contact the occupier. 30
s 91 45 s 91
Taxation Administration Bill 2001
(3) For subsection (1)(c), a place used for conducting an enterprise does 1
not include a part of the place where a person resides. 2
91 Entry with consent 3
(1) This section applies if an investigator intends to ask an occupier of a 4
place to consent to the investigator or another investigator entering the 5
place under section 90(1)(a). 6
(2) Before asking for the consent, the investigator must tell the 7
occupier-- 8
(a) the purpose of the entry; and 9
(b) that the occupier is not required to consent. 10
(3) If the consent is given, the investigator may ask the occupier to sign 11
an acknowledgment of the consent. 12
(4) The acknowledgment must state-- 13
(a) the occupier has been told-- 14
(i) the purpose of the entry; and 15
(ii) that the occupier is not required to consent; and 16
(b) the purpose of the entry; and 17
(c) the occupier gives the investigator consent to enter the place and 18
exercise powers under this division; and 19
(d) the time and date the consent was given. 20
(5) If the occupier signs the acknowledgment, the investigator must 21
immediately give a copy to the occupier. 22
(6) If-- 23
(a) an issue arises in a proceeding about whether the occupier 24
consented to the entry; and 25
(b) an acknowledgment complying with subsection (4) for the entry 26
is not produced in evidence; 27
the onus of proof is on the person relying on the lawfulness of the entry to 28
prove the occupier consented. 29
s 92 46 s 93
Taxation Administration Bill 2001
92 Application for warrant 1
(1) An investigator may apply to a magistrate for a warrant for a place. 2
(2) The application must be sworn and state the grounds on which the 3
warrant is sought. 4
(3) The magistrate may refuse to consider the application until the 5
investigator gives the magistrate all the information the magistrate requires 6
about the application in the way the magistrate requires. 7
8
Example for subsection (3)--
9
The magistrate may require additional information supporting the application to be
10
given by statutory declaration.
93 Issue of warrant 11
(1) The magistrate may issue a warrant only if the magistrate is 12
satisfied-- 13
(a) there are reasonable grounds for suspecting-- 14
(i) there is a particular thing or activity (the "evidence") that 15
may provide evidence of a contravention of a tax law; and 16
(ii) the evidence is at the place, or within the next 7 days, may 17
be at the place; or 18
(b) the warrant is needed to allow an investigator to enter the place 19
for monitoring or enforcing compliance with a tax law. 20
(2) The warrant must state the following-- 21
(a) that an investigator may, with necessary and reasonable help and 22
force-- 23
(i) enter the place and any other place necessary for entry; and 24
(ii) exercise the investigator's powers under this part; 25
(b) the hours of the day or night when the place may be entered; 26
(c) the date, within 14 days after the warrant's issue, the warrant 27
ends; 28
(d) the purpose for which the warrant is issued. 29
s 94 47 s 94
Taxation Administration Bill 2001
94 Special warrants 1
(1) An investigator may apply for a warrant (a "special warrant") by 2
phone, fax, radio or another form of communication if the investigator 3
considers it necessary because of-- 4
(a) urgent circumstances; or 5
(b) other special circumstances, including, for example, the 6
investigator's remote location. 7
(2) Before applying for the special warrant, the investigator must 8
prepare an application stating the grounds on which the warrant is sought. 9
(3) The investigator may apply for the warrant before the application is 10
sworn. 11
(4) After issuing the special warrant, the magistrate must immediately 12
fax a copy to the investigator if it is reasonably practicable to fax the copy. 13
(5) If it is not reasonably practicable to fax a copy to the investigator-- 14
(a) the magistrate must tell the investigator-- 15
(i) what the terms of the warrant are; and 16
(ii) the date and time the warrant is issued; and 17
(b) the investigator must complete a form of warrant (a "warrant 18
form") and write on it-- 19
(i) the magistrate's name; and 20
(ii) the date and time the magistrate issued the warrant; and 21
(iii) the terms of the special warrant. 22
(6) The facsimile warrant, or the warrant form properly completed by 23
the investigator, authorises the entry and the exercise of the other powers 24
stated in the warrant issued by the magistrate. 25
(7) The investigator must, at the first reasonable opportunity, send to the 26
magistrate-- 27
(a) the sworn application; and 28
(b) if the investigator completed a warrant form--the completed 29
warrant form. 30
(8) On receiving the documents, the magistrate must attach them to the 31
warrant. 32
(9) If-- 33
s 95 48 s 96
Taxation Administration Bill 2001
(a) an issue arises in a proceeding about whether an exercise of a 1
power was authorised by a special warrant; and 2
(b) the warrant is not produced in evidence; 3
the onus of proof is on the person relying on the lawfulness of the exercise 4
of the power to prove a special warrant authorised the exercise of the 5
power. 6
95 Warrants--procedure before entry 7
(1) This section applies if an investigator named in a warrant issued 8
under this subdivision for a place is intending to enter the place under the 9
warrant. 10
(2) Before entering the place, the investigator must do or make a 11
reasonable attempt to do the following things-- 12
(a) identify himself or herself, and anyone else helping the 13
investigator, to a person present at the place who is an occupier 14
of the place by producing the investigator's identity card; 15
(b) give the person a copy of the warrant or, if the entry is authorised 16
by a facsimile warrant or warrant form mentioned in 17
section 94(6), a copy of the facsimile warrant or warrant form; 18
(c) tell the person the investigator is permitted by the warrant to 19
enter the place; 20
(d) give the person an opportunity to allow the investigator 21
immediate entry to the place without using force. 22
(3) However, the investigator need not comply with subsection (2) if the 23
investigator believes on reasonable grounds that immediate entry to the 24
place is required to ensure the effective execution of the warrant is not 25
frustrated. 26
Subdivision 4--General powers of investigators on entry to places 27
96 General powers for places 28
(1) An investigator who enters a place under subdivision 3 may exercise 29
any of the following powers-- 30
(a) search any part of the place; 31
s 97 49 s 97
Taxation Administration Bill 2001
(b) inspect, examine, photograph or film anything in the place; 1
(c) take extracts from, and make copies of, any document in the 2
place; 3
(d) secure a thing, or require the occupier of the place to secure a 4
thing, for a reasonable time, at the place to prevent its 5
concealment, interference, loss or destruction; 6
(e) access, electronically or in another way, a system used at the 7
place; 8
(f) take into the place any persons, equipment and materials the 9
investigator reasonably requires for exercising a power under this 10
division or for performing a function under a tax law; 11
(g) require a person in the place to give the investigator reasonable 12
information or help and provide reasonable facilities to exercise 13
the powers mentioned in paragraphs (a) to (f). 14
15
Examples for paragraph (g)--
16
1. Giving information about how to access electronic systems at the
17
place.
18
2. Provision of a photocopier for copying a document.
(2) If an investigator secures a thing, a person must not tamper, or 19
attempt to tamper, with the thing, or something restricting access to the 20
thing, without the investigator's approval. 21
Maximum penalty--100 penalty units. 22
(3) When making a requirement mentioned in subsection (1)(g), the 23
investigator must warn the person it is an offence to fail to comply with the 24
requirement, unless the person has a reasonable excuse. 25
(4) The person must not fail, without reasonable excuse, to comply with 26
the requirement. 27
Maximum penalty for subsection (4)--100 penalty units. 28
Subdivision 5--Provisions about seizing and retaining things 29
97 Power to seize and retain things 30
(1) This section applies if-- 31
s 98 50 s 98
Taxation Administration Bill 2001
(a) under section 87(b) or 88(1)(b), a document is given to the 1
commissioner or an investigator; or 2
(b) under subdivision 3, an investigator enters a place. 3
(2) The commissioner or investigator may retain the document or the 4
investigator may seize and retain a thing-- 5
(a) with the consent of the person who gave the document, or the 6
owner, or person who appears to be in possession or control, of 7
the thing; or 8
(b) to inspect or copy the document or thing if the commissioner or 9
the investigator reasonably believes it is not reasonably 10
practicable to inspect or copy the document or thing when or 11
where it is given or seized; or 12
(c) if the commissioner or investigator reasonably believes-- 13
(i) the document or thing is evidence of a contravention of a tax 14
law; or 15
(ii) it is necessary to prevent the document or thing being 16
concealed, interfered with, lost or destroyed; or 17
(d) if the commissioner or investigator reasonably believes it is 18
necessary to produce a written document in the English language 19
stating the information or content of the document or thing. 20
(3) Nothing in this section affects a lien or other security over the 21
retained document or thing (the "retained thing"). 22
98 Receipt for retained thing 23
(1) The commissioner or investigator must, as soon as practicable, give a 24
receipt for the retained thing to the person from whom it was received or 25
seized. 26
(2) However, if, under section 97(2), the retained thing is seized by the 27
investigator and for any reason it is not practicable for the investigator to 28
comply with subsection (1), the investigator must leave the receipt at the 29
place of seizure in a conspicuous position and in a reasonably secure way. 30
(3) A receipt must-- 31
(a) state the date the thing is given to, or seized by, the commissioner 32
or investigator; and 33
(b) describe generally the thing given or seized and its condition. 34
s 99 51 s 101
Taxation Administration Bill 2001
(4) This section does not apply to a retained thing if it is impracticable or 1
would be unreasonable to give the receipt because of the thing's nature, 2
condition or value. 3
99 Return of retained thing 4
(1) The commissioner must ensure the retained thing is returned to its 5
owner-- 6
(a) at the end of 6 months after the date mentioned in 7
section 98(3)(a); or 8
(b) if a proceeding under a tax law involving the thing is started 9
within the 6 months--at the end of the proceeding and any 10
appeal from the proceeding. 11
(2) However, the commissioner may retain a document for which tax is 12
payable under a tax law until the tax is paid in full. 13
100 Access to retained thing 14
(1) Until the retained thing is forfeited or returned, the commissioner 15
must allow the owner of the retained thing, or a person who would be 16
entitled to inspect it if it were not in the commissioner's possession, at any 17
reasonable time to inspect it and, if it is a document, to copy it. 18
(2) Subsection (1) does not apply if it is impracticable or would be 19
unreasonable to allow the inspection or copying. 20
101 Forfeiture of retained thing 21
(1) A retained thing is forfeited to the State if the commissioner-- 22
(a) can not find its owner, after making reasonable inquiries; or 23
(b) can not return it to its owner, after making reasonable efforts. 24
(2) In applying subsection (1)-- 25
(a) subsection (1)(a) does not require the commissioner to make 26
inquiries if it would be unreasonable to make inquiries to find the 27
owner; and 28
(b) subsection (1)(b) does not require the commissioner to make 29
efforts if it would be unreasonable to make efforts to return the 30
thing to its owner. 31
s 102 52 s 104
Taxation Administration Bill 2001
1
Example for paragraph (b)--
2
The owner of the thing has migrated to a foreign country.
(3) Regard must be had to a thing's nature, condition and value in 3
deciding-- 4
(a) whether it is reasonable to make inquiries or efforts; and 5
(b) if making inquiries or efforts--what inquiries or efforts, 6
including the period over which they are made, are reasonable. 7
102 Dealing with forfeited thing 8
(1) On the forfeiture of a retained thing to the State, it becomes the 9
State's property and may be dealt with by the commissioner as the 10
commissioner considers appropriate. 11
(2) Without limiting subsection (1), the commissioner may destroy or 12
dispose of the thing. 13
Subdivision 6--Miscellaneous provisions 14
103 Investigators may use help and force in exercise of powers 15
(1) An investigator may exercise a power under this division with the 16
help that is reasonable in the circumstances. 17
(2) Without limiting subsection (1), a person engaged by the 18
commissioner may help the investigator exercise powers under this 19
division. 20
21
Examples of persons who may help an investigator--
22
1. Locksmith.
23
2. Computer technician.
(3) Also, an investigator may exercise a power under this division using 24
the force that is reasonable in the circumstances. 25
104 Access to public records without fee 26
The commissioner or an investigator is not required to pay any fee for 27
inspecting or taking copies of a record that ordinarily is open to inspection 28
by members of the public. 29
s 105 53 s 106
Taxation Administration Bill 2001
105 Notice of damage 1
(1) This section applies if-- 2
(a) an investigator damages property when exercising or purporting 3
to exercise a power under this division; or 4
(b) a person (the "other person") acting under the direction of an 5
investigator damages property. 6
(2) The investigator must promptly give written notice of particulars of 7
the damage to the person who appears to the investigator to be the owner of 8
the property. 9
(3) If the investigator believes the damage was caused by a latent defect 10
in the property or circumstances beyond the control of the investigator or 11
other person, the investigator may state it in the notice. 12
(4) If, for any reason, it is impracticable to give the notice to the person 13
mentioned in subsection (2), the investigator must leave the notice in a 14
conspicuous position and in a reasonably secure way where the damage 15
happened. 16
(5) This section does not apply to damage the investigator reasonably 17
believes is trivial. 18
(6) In this section-- 19
"owner", of property, includes the person in possession or control of it. 20
106 Compensation 21
(1) A person may claim from the commissioner the cost of repairing or 22
replacing property damaged because of the exercise or purported exercise 23
of a power under this division. 24
(2) The cost may be claimed and ordered to be paid in a proceeding-- 25
(a) brought in a court with jurisdiction for the recovery of the 26
amount claimed; or 27
(b) for an offence against this Act brought against the person 28
claiming the amount. 29
(3) A court may order an amount be paid only if it is satisfied it is just to 30
make the order in the circumstances of the particular case. 31
(4) A regulation may prescribe matters that may, or must, be taken into 32
account by the court when considering whether it is just to make the order. 33
s 107 54 s 108
Taxation Administration Bill 2001
Division 3--Investigations for recognised laws 1
107 Commissioner may make reciprocal investigation arrangement 2
(1) The commissioner may make an arrangement with a corresponding 3
commissioner for a recognised law to conduct an investigation under this 4
part into any matter connected with the administration or enforcement of 5
the recognised law. 6
(2) The commissioner may make the arrangement only on the written 7
application of the corresponding commissioner. 8
(3) The application must state the reasons for the investigation. 9
(4) The arrangement must-- 10
(a) be in writing; and 11
(b) state the conditions applying to the conduct of the investigation 12
and the application of this part to it; and 13
(c) state whether the investigation is to be conducted by an 14
investigator, reciprocal investigator or an investigator and 15
reciprocal investigator; and 16
(d) if the investigation is to be conducted by a reciprocal 17
investigator--identify the reciprocal investigator. 18
108 Conduct of particular reciprocal investigations subject to 19
commissioner 20
If a reciprocal investigation is to be conducted by a reciprocal 21
investigator-- 22
(a) the investigation is subject to the supervision and direction of the 23
commissioner; and 24
(b) the reciprocal investigator must report to the commissioner on 25
the investigation-- 26
(i) when required by the commissioner during the 27
investigation; and 28
(ii) at the end of the investigation. 29
s 109 55 s 111
Taxation Administration Bill 2001
109 Identity certificates for reciprocal investigators 1
If a reciprocal investigation is to be conducted by a reciprocal 2
investigator, the commissioner must issue to the investigator a certificate 3
stating the investigator is a reciprocal investigator authorised to exercise 4
powers under this part for conducting the investigation. 5
110 Application of Act to reciprocal investigations 6
(1) This section prescribes changes for the application of this Act, other 7
than this division, for conducting a reciprocal investigation. 8
(2) For a reciprocal investigator conducting a reciprocal investigation-- 9
(a) a reference to an investigator is taken to be a reference to the 10
reciprocal investigator; and 11
(b) a reference to an investigator's identity card is taken to be a 12
reference to the identity card issued under the relevant 13
recognised law identifying the investigator as a reciprocal 14
investigator, and includes the identification certificate issued to 15
the investigator by the commissioner. 16
(3) However, subsection (2)(a) does not apply to sections 80 to 82, 84 17
to 86 and 150.12 18
(4) A reference to a tax law, or a tax law liability, is taken to be a 19
reference to the relevant recognised law or a liability under the relevant 20
recognised law. 21
PART 8--CONFIDENTIALITY 22
111 Disclosure of confidential information 23
(1) An official must not disclose confidential information acquired by 24
the official in the official's capacity to anyone else other than under this 25
part. 26
12 Sections 80 (Appointment), 81 (Appointment conditions and limit on powers),
82 (Issue of identity card), 84 (When investigator ceases to hold office),
85 (Resignation), 86 (Return of identity card) and 150 (Protection from liability)
s 111 56 s 111
Taxation Administration Bill 2001
Maximum penalty--100 penalty units. 1
(2) The commissioner may disclose personal confidential information-- 2
(a) to the person to whom the information relates or, if either of the 3
following apply, to someone else-- 4
(i) with the consent, express or implied, of the person to whom 5
the information relates; 6
(ii) the commissioner reasonably believes is acting for the 7
person to whom the information relates; or 8
(b) if the disclosure is expressly permitted or required under another 9
Act; or 10
(c) to the extent necessary to perform the commissioner's functions 11
under or in relation to the administration or enforcement of a tax 12
law or another law administered by the commissioner; or 13
(d) to a person for the administration or enforcement of a recognised 14
law or another law about taxation revenue; or 15
(e) in relation to any legal proceeding under a tax law; or 16
(f) to the Treasurer or an officer of the department for-- 17
(i) developing or monitoring taxation policies; or 18
(ii) administering the Financial Administration and Audit Act 19
1977, section 106; or 20
(g) to the chief executive of a department or a local government for 21
keeping a record relating to the ownership, sale or value of 22
interests in property. 23
(3) Also, the commissioner may disclose other confidential information 24
to any person, or for any purpose, the commissioner is satisfied is 25
appropriate in the circumstances. 26
(4) The commissioner's decision not to disclose confidential information 27
is a non-reviewable decision. 28
(5) This section does not create a right in any person to be given 29
confidential information. 30
s 112 57 s 113
Taxation Administration Bill 2001
112 Other obligations about disclosure and use of confidential 1
information 2
(1) If-- 3
(a) a person knowingly acquires confidential information without 4
lawful authority; or 5
(b) a person receives confidential information that the person knows, 6
or ought reasonably to know, is confidential information; 7
the person must not disclose the information to anyone else unless the 8
disclosure is permitted under this part. 9
Maximum penalty--100 penalty units. 10
11
Example for subsection (1)(a)--
12
A person employed by a contractor engaged by the State to clean the department's
13
offices reads a document in the commissioner's office containing confidential
14
information.
15
Examples for subsection (1)(b)----
16
1. A person, other than the addressee of a fax, receives the fax that states the
17
information in it is confidential and is intended for the addressee's purposes only.
18
2. Under section 111 a reciprocal investigator is given confidential information for
19
conducting a reciprocal investigation.
(2) If, under section 111, the commissioner discloses confidential 20
information to a person, the person may disclose the information-- 21
(a) to the extent necessary to enable the person to exercise a power 22
or perform a function conferred on the person under a law for the 23
administration or enforcement of the law; or 24
(b) for the purpose for which it was disclosed under the section; or 25
(c) to anyone else or for any purpose if the information relates to the 26
person. 27
113 Refusal of disclosure of particular information 28
(1) A person engaged in the administration or enforcement of a tax law 29
can not be compelled to disclose to a court in a proceeding, or to a party to 30
the proceeding-- 31
(a) confidential information; or 32
(b) whether or not the person has received particular confidential 33
information; or 34
s 114 58 s 116
Taxation Administration Bill 2001
(c) the identity of the source of particular confidential information. 1
(2) Subsection (1) does not apply to a proceeding for the administration 2
or enforcement of a tax law. 3
PART 9--RECORD KEEPING 4
114 Requirement to keep proper records 5
(1) A person must keep the records necessary to enable the person's tax 6
law liability to be ascertained. 7
Maximum penalty--100 penalty units. 8
(2) For subsection (1), the commissioner may, by written notice given to 9
a person, require the person to keep a particular record stated in the notice 10
for a stated revenue law. 11
(3) The person must not fail, without reasonable excuse, to comply with 12
the notice. 13
Maximum penalty--100 penalty units. 14
(4) A person who, under a notice given under a revenue law, is required 15
to keep a stated record must comply with the requirement. 16
Maximum penalty--100 penalty units. 17
115 Accessibility of records 18
A person who is required under a tax law to keep a record must keep the 19
record in a way that it is able to be readily produced to the commissioner if 20
required by the commissioner. 21
Maximum penalty--100 penalty units. 22
116 Form of records 23
A person who is required under a tax law to keep a record must keep the 24
record-- 25
(a) in the form of a document written in English with information 26
about amounts expressed in Australian currency; or 27
s 117 59 s 118
Taxation Administration Bill 2001
(b) in a form that can be readily converted or translated into the form 1
mentioned in paragraph (a). 2
Maximum penalty--100 penalty units. 3
117 Commissioner may require translation or conversion of document 4
or information 5
(1) The commissioner may, by written notice given to a person, require 6
the person to translate or convert into a written document in the English 7
language and Australian currency any document or information the 8
commissioner reasonably believes is relevant to the administration or 9
enforcement of a tax law. 10
(2) The notice must state the reasonable time for compliance with the 11
requirement. 12
(3) The person must not fail, without reasonable excuse, to comply with 13
the requirement. 14
Maximum penalty--100 penalty units. 15
(4) If the person does not comply with the requirement, the 16
commissioner may have the document or information translated or 17
converted. 18
(5) The costs and expenses incurred under subsection (4) are a debt 19
payable to the State by the person and may be recovered by the 20
commissioner by action in a court of competent jurisdiction. 21
118 Period for keeping records 22
A person who is required under a tax law to keep a record must keep it 23
until the later of the following-- 24
(a) 5 years has elapsed after it was made or obtained; 25
(b) 5 years has elapsed after the completion of the transaction or 26
matter to which it relates; 27
(c) if the person's liability under a revenue law depends on the 28
continued satisfaction of conditions for a period stated in the 29
revenue law after the making of an assessment to which the 30
record relates--2 years has elapsed after the end of the period. 31
Maximum penalty--100 penalty units. 32
s 119 60 s 122
Taxation Administration Bill 2001
119 Wilfully damaging records 1
(1) A person must not wilfully damage a record that is required to be 2
kept under a tax law. 3
Maximum penalty--100 penalty units. 4
(2) In this section-- 5
"damage" includes destroy. 6
PART 10--ENFORCEMENT AND LEGAL 7
PROCEEDINGS 8
Division 1--Offences and related provisions 9
120 Failure to give notice 10
If, under a tax law, a person is required to give to the commissioner a 11
notice about a matter, the person must not fail, without reasonable excuse, 12
to comply with the requirement. 13
Maximum penalty--100 penalty units. 14
121 Failure to comply with information or lodgment requirement 15
A person must not fail, without reasonable excuse, to comply with an 16
information or lodgment requirement. 17
Maximum penalty--100 penalty units. 18
122 False or misleading documents 19
(1) A person must not give to the commissioner or an investigator a 20
document containing information that the person knows, or should 21
reasonably know, is false or misleading in a material particular. 22
Maximum penalty--100 penalty units. 23
(2) Subsection (1) does not apply to a person who, when giving the 24
document-- 25
s 123 61 s 124
Taxation Administration Bill 2001
(a) tells the commissioner or investigator of the extent to which the 1
document is false or misleading; and 2
(b) to the extent the person has, or can reasonably get, the correct 3
information--gives the correct information to the commissioner 4
or investigator. 5
(3) It is enough for a complaint against a person for an offence against 6
subsection (1) to state the document was, without specifying which, `false 7
or misleading'. 8
9
123 False or misleading information 10
(1) A person must not state anything to the commissioner or an 11
investigator that the person knows is false or misleading in a material 12
particular. 13
Maximum penalty--100 penalty units. 14
(2) It is enough for a complaint for an offence against subsection (1), to 15
state the statement made was `false or misleading' to the person's 16
knowledge, without specifying which. 17
124 Self-incrimination not a reasonable excuse for failure to comply 18
with particular information or lodgment requirement 19
(1) This section applies if, under a tax law, a person is required by 20
written notice given to the person to-- 21
(a) give information or a document to the commissioner or an 22
investigator; or 23
(b) lodge a document. 24
(2) It is not a reasonable excuse for the person to fail to comply with the 25
requirement because complying with the requirement might tend to 26
incriminate the person. 27
(3) However, evidence of, or evidence directly or indirectly derived 28
from, information or a document given or lodged in compliance with the 29
requirement, by the person that might tend to incriminate the person is not 30
admissible in evidence against the person in a criminal proceeding, other 31
than a proceeding in which the falsity or misleading nature of the 32
information or document is relevant. 33
s 125 62 s 128
Taxation Administration Bill 2001
125 Use in legal proceedings of document or information obtained 1
under a recognised law 2
(1) This section applies if, under a recognised law-- 3
(a) a person is required to give information or a document in relation 4
to a matter under a tax law; and 5
(b) the information or document given in compliance with the 6
requirement might tend to incriminate the person. 7
(2) Evidence of, or evidence directly or indirectly derived from, the 8
information or document that might tend to incriminate the person is not 9
admissible in evidence against the person in a criminal proceeding, other 10
than a proceeding in which the falsity or misleading nature of the 11
information or document is relevant. 12
126 Obstruction of person exercising power under tax law 13
A person must not, without reasonable excuse, obstruct-- 14
(a) the commissioner or an investigator exercising a power under a 15
tax law; or 16
(b) a person properly helping the commissioner or an investigator 17
exercising a power under a tax law. 18
Maximum penalty--100 penalty units. 19
127 Impersonation of investigator 20
A person must not pretend to be an investigator. 21
Maximum penalty--40 penalty units. 22
Division 2--Evidence 23
128 Application of div 2 24
This division applies to a proceeding under or in relation to a tax law. 25
s 129 63 s 131
Taxation Administration Bill 2001
129 Commissioner's office and signature 1
(1) Judicial notice must be taken of the name and signature of a person 2
who is or was the commissioner. 3
(2) A document is taken to be signed by the commissioner if it bears the 4
written, printed or stamped signature or name of the commissioner instead 5
of the commissioner's signature. 6
(3) Subsection (2) does not apply if the name of the commissioner was 7
written, printed or stamped on the document without the commissioner's 8
authority. 9
(4) A document bearing the written, printed or stamped name of the 10
commissioner is presumed to have been made with the commissioner's 11
authority unless the contrary is proved. 12
130 Statement in complaint 13
A statement made by or for the commissioner in a complaint starting a 14
proceeding is evidence of the matter stated. 15
131 Evidentiary certificates 16
A certificate purporting to be signed by the commissioner stating any of 17
the following matters is evidence of the matter-- 18
(a) on a stated date-- 19
(i) a stated person was liable to pay, or paid, a stated amount; 20
or 21
(ii) a stated notice was published in a stated way; or 22
(iii) a stated person made, gave or executed a stated document; 23
or 24
(iv) an assessment was made and the details of the assessment; 25
or 26
(v) a stated document was given to a stated person in a stated 27
way; or 28
(vi) a stated document or information was not received by a 29
stated person; or 30
(vii) a stated person had or had not done a stated thing required 31
to be done under a tax law; or 32
s 132 64 s 134
Taxation Administration Bill 2001
(viii)a stated person was or was not registered or approved under 1
a tax law; or 2
(ix) a stated person was an investigator; 3
(b) a stated person is authorised to conduct a stated proceeding for 4
the commissioner; 5
(c) a stated document is a copy of, or part of, another document. 6
132 Evidentiary provisions for assessments 7
(1) Production of a document signed by the commissioner purporting to 8
be a copy of an assessment notice-- 9
(a) is conclusive evidence of the proper making of the assessment; 10
and 11
(b) for-- 12
(i) a proceeding on an appeal against a decision on an 13
objection--is evidence that the amount and all particulars of 14
the assessment are correct; or 15
(ii) another proceeding--is conclusive evidence that the amount 16
and all particulars of the assessment are correct. 17
(2) The validity of an assessment is not affected merely because a 18
provision of a tax law has not been complied with. 19
133 Production of copies of documents 20
A copy of a document made or issued by the commissioner or in the 21
commissioner's possession-- 22
(a) is admissible in the same way as the original document; and 23
(b) has the same evidentiary value as the original document. 24
Division 3--Legal proceedings 25
134 Conducting proceeding for commissioner 26
(1) The commissioner may, by signed writing, authorise a person to 27
conduct-- 28
s 135 65 s 137
Taxation Administration Bill 2001
(a) a proceeding in the commissioner's name for-- 1
(i) the recovery of tax or another amount payable under a tax 2
law; or 3
(ii) an offence against a tax law; or 4
(b) another proceeding under a tax law to which the commissioner is 5
a party. 6
(2) Without limiting subsection (1), the person-- 7
(a) may appear for the commissioner before any court or tribunal in 8
which the proceeding is conducted; and 9
(b) represents the commissioner in the proceeding; and 10
(c) is entitled to give evidence in the proceeding. 11
135 Summary proceedings for offences 12
A proceeding for an offence against a tax law must be taken in a 13
summary way under the Justices Act 1886. 14
136 When proceeding must start 15
A proceeding for an offence against a tax law must start within 5 years 16
after the commission of the offence. 17
137 Court may order compliance or payment 18
(1) If a person is convicted of an offence against a provision of a tax law, 19
the court may order the person to comply with the provision. 20
(2) Subsection (1) applies even if the time for complying with the 21
provision has passed. 22
(3) If a court makes an order under subsection (1), the order must state a 23
place where and a time or period by or within which the order is to be 24
complied with. 25
(4) The person must comply with the order. 26
Maximum penalty--200 penalty units. 27
(5) Also, if a person is convicted of an offence against a provision of a 28
tax law, the court may order the person pay the commissioner the amounts 29
s 138 66 s 139
Taxation Administration Bill 2001
payable by the person under the tax law that are outstanding on the 1
conviction. 2
(6) In addition, if the court is satisfied the purpose of the act or omission 3
constituting the offence was to avoid a tax law liability, the court may order 4
the person pay twice the amount of the liability. 5
(7) This section does not limit the court's powers under the Penalties 6
and Sentences Act 1992 or any other law. 7
138 Second or subsequent offence 8
(1) This section applies if-- 9
(a) a person is convicted of an offence against a provision of a tax 10
law; and 11
(b) within 5 years after the conviction, the person is convicted of a 12
further offence against the provision. 13
(2) The maximum penalty for the further offence is twice the maximum 14
penalty fixed in the tax law for the offence. 15
139 Responsibility for acts or omissions of representative 16
(1) This section applies in a proceeding for an offence against a tax law. 17
(2) If it is relevant to prove a person's state of mind about a particular act 18
or omission, it is enough to show-- 19
(a) the act was done or omitted to be done by a representative of the 20
person within the scope of the representative's actual or apparent 21
authority; and 22
(b) the representative had the state of mind. 23
(3) An act done or omitted to be done for a person by a representative of 24
the person within the scope of the representative's actual or apparent 25
authority is taken to have been done or omitted to be done also by the 26
person, unless the person proves the person could not, by the exercise of 27
reasonable diligence, have prevented the act or omission. 28
(4) In this section-- 29
"representative" means-- 30
(a) of a corporation--an executive officer, employee or agent of the 31
corporation; or 32
s 140 67 s 140
Taxation Administration Bill 2001
(b) of a partnership--a partner, employee or agent of the partnership; 1
or 2
(c) of an unincorporated body--a member of the body, or an 3
employee or agent of the body; or 4
(d) of an individual--an employee or agent of the individual. 5
"state of mind" of a person includes-- 6
(a) the person's knowledge, intention, opinion, belief or purpose; 7
and 8
(b) the person's reasons for the intention, opinion, belief or purpose. 9
140 Executive officers must ensure corporation complies with tax laws 10
(1) The executive officers of a corporation must ensure the corporation 11
complies with the tax laws. 12
(2) If a corporation commits an offence against a provision of a tax law, 13
each of the corporation's executive officers also commits an offence, 14
namely, the offence of failing to ensure that the corporation complies with 15
the provision. 16
Maximum penalty--the penalty for the contravention of the provision by 17
an individual. 18
(3) Evidence that the corporation has been convicted of an offence 19
against a provision of a tax law is evidence that each of the executive 20
officers committed the offence of failing to ensure that the corporation 21
complies with the provision. 22
(4) However, it is a defence for an executive officer to prove-- 23
(a) if the officer was in a position to influence the conduct of the 24
corporation in relation to the offence--the officer exercised 25
reasonable diligence to ensure the corporation complied with the 26
provision; or 27
(b) the officer was not in a position to influence the conduct of the 28
corporation in relation to the offence. 29
s 141 68 s 142
Taxation Administration Bill 2001
141 Treatment of partnerships and unincorporated bodies 1
(1) Subject to this section, the tax laws apply to a partnership or 2
unincorporated body as if the partnership or unincorporated body were a 3
person. 4
(2) An obligation or liability that, apart from this subsection, would be 5
imposed by a tax law on a person that is a partnership or unincorporated 6
body, is imposed on each partner or management member of the body, but 7
may be discharged by any of the partners or management members. 8
(3) An amount that, apart from this subsection, would be payable under a 9
tax law by a person that is a partnership or unincorporated body is jointly 10
and severally payable by the partners or management members of the body. 11
(4) If, because of the operation of subsection (1), an offence against a 12
provision of a tax law is taken to have been committed by a partnership or 13
unincorporated body, the offence is taken to have been committed by each 14
of the partners or management members of the body. 15
(5) However, it is a defence for a partner or management member to 16
prove-- 17
(a) if the partner or management member was in a position to 18
influence the conduct of the partnership or body in relation to the 19
offence--the partner or management member exercised 20
reasonable diligence to ensure the partnership or body complied 21
with the provision; or 22
(b) the partner or management member was not in a position to 23
influence the conduct of the partnership or body in relation to the 24
offence. 25
PART 11--GIVING AND LODGING DOCUMENTS 26
Division 1--Preliminary 27
142 Application of pt 11 28
This part applies if a tax law requires or permits a document to be given 29
to a person, whether the expression `deliver', `give', `lodge', `notify', 30
`send' or `serve' or another expression having a similar meaning is used. 31
s 143 69 s 145
Taxation Administration Bill 2001
Division 2--Documents given to the commissioner 1
143 Ways of giving document to commissioner 2
A document is given to the commissioner only if-- 3
(a) it is left at the commissioner's office with the commissioner or a 4
public service employee engaged in the administration of the tax 5
laws; or 6
(b) it is sent by post or facsimile to the commissioner at the 7
commissioner's office; or 8
(c) it is given to the commissioner in another way prescribed under a 9
regulation. 10
144 When document given to commissioner 11
(1) A document is taken to be given to the commissioner-- 12
(a) if it is given to the commissioner in the way mentioned in 13
section 143(a)--when it is actually received by the commissioner 14
or employee with whom it is left; or 15
(b) if it is sent by fax--the date the fax is sent; or 16
(c) if it is given to the commissioner in the way mentioned in 17
section 143(c)--at the time prescribed under a regulation.13 18
(2) However, if the document is given to the commissioner after the 19
hours of business on a day when the office of the commissioner is open to 20
the public, the document is taken to be given to the commissioner on the 21
following business day. 22
145 When lodgment requirement complied with 23
A lodgment requirement is complied with only if-- 24
(a) all documents required to be lodged or given under the 25
requirement have been lodged or given; and 26
13 For time of giving document by post, see Acts Interpretation Act 1954,
section 39A(1)(b).
s 146 70 s 147
Taxation Administration Bill 2001
(b) if, under the requirement, a document required to be lodged or 1
given is an approved form--the form contains enough 2
information for the purpose for which it is lodged or given.14 3
Division 3--Documents given by the commissioner 4
146 Giving document to agents of taxpayers, members of partnerships 5
and unincorporated bodies 6
(1) A document is taken to be given by the commissioner to a taxpayer if 7
it is given to an agent of the taxpayer with apparent authority to be given 8
the document. 9
(2) A document to be given by the commissioner to a partnership is 10
taken to have been given to all members of the partnership if it is given to 11
any member of the partnership. 12
(3) A document to be given by the commissioner to an unincorporated 13
body is taken to have been given to all members of the body if it is given to 14
any member of the committee of management of the body. 15
147 Giving document if more than 1 taxpayer liable 16
(1) A document is taken to be given to all taxpayers who are liable to 17
pay tax for an instrument, transaction or matter, if it is given to 1 of the 18
taxpayers who is liable to pay the tax. 19
(2) However, a regulation may declare that subsection (1) does not apply 20
to a taxpayer in stated circumstances. 21
(3) A regulation may be made only if-- 22
(a) under a tax law, more than 1 taxpayer is liable to pay tax for an 23
instrument, transaction or matter; and 24
(b) in particular circumstances, it is not reasonable or practicable for 25
the document to be taken to be given to a taxpayer. 26
(4) Subsections (2) and (3) do not prevent the commissioner from giving 27
the document to the taxpayer to whom the regulation applies. 28
14 Also, see the Acts Interpretation Act 1954, section 49(2) (Forms).
s 148 71 s 149
Taxation Administration Bill 2001
148 Ways document given by commissioner 1
A document to be given under a tax law to a person by the commissioner 2
is properly given if it is-- 3
(a) given as provided under the Acts Interpretation Act 1954, part 10; 4
or 5
(b) left for collection by the person in a collection box kept at the 6
commissioner's office for the person; or 7
(c) addressed to the person and left in the person's exchange box at a 8
document exchange; or 9
(d) sent by email to the person's email address as given to the 10
commissioner by the person; or 11
(e) given in another way prescribed under a regulation. 12
149 When document given by commissioner 13
(1) A document is taken to be given by the commissioner to a person-- 14
(a) if it is sent by fax--the date the fax is sent; or 15
(b) if it is left in a collection or exchange box--the date it is left in 16
the box; or 17
(c) if it is sent by email--the date the email is sent; or 18
(d) if it is given in a way prescribed under a regulation--the date 19
prescribed under the regulation.15 20
(2) However, if under subsection (1), the document is given after 5 p.m. 21
on a particular day, the document is taken to be given to the person on the 22
following business day. 23
15 For time of giving document by post, see Acts Interpretation Act 1954,
section 39A(1)(b).
s 150 72 s 153
Taxation Administration Bill 2001
PART 12--MISCELLANEOUS PROVISIONS 1
150 Protection from liability 2
(1) An official is not civilly liable for an act done, or omission made, 3
honestly and without negligence under a tax law. 4
(2) If subsection (1) prevents a civil liability attaching to an official, the 5
liability attaches instead to the State. 6
(3) In this section-- 7
"official" means-- 8
(a) the commissioner; or 9
(b) an investigator; or 10
(c) a public service employee to whom the commissioner has 11
delegated a power under a tax law; or 12
(d) a person acting under the direction of the commissioner or an 13
investigator. 14
151 Extension of date for complying with information or lodgment 15
requirement 16
If, in particular circumstances, the commissioner considers it would be 17
unreasonable to require compliance with an information or lodgment 18
requirement by the date for complying with the requirement, the 19
commissioner may extend the date for compliance. 20
152 Rounding down 21
The commissioner may round down an amount required to be paid under 22
a tax law to the nearest 5c. 23
153 Approved forms 24
(1) The commissioner may approve forms for use under this Act. 25
(2) A form may be approved for use under this Act that is combined 26
with, or is to be used together with, an approved form under another Act. 27
s 154 73 s 156
Taxation Administration Bill 2001
154 Regulation-making power 1
(1) The Governor in Council may make regulations under this Act. 2
(2) A regulation may provide for a maximum penalty of not more than 3
20 penalty units for a contravention of a regulation. 4
PART 13--REPEAL, SAVINGS AND TRANSITIONAL 5
PROVISIONS 6
Division 1--Repeal of Revenue Laws (Reciprocal Powers) Act 1988 7
155 Act repealed 8
The Revenue Laws (Reciprocal Powers) Act 1988 is repealed. 9
Division 2--Savings and transitional provisions 10
Subdivision 1--Preliminary 11
156 Definitions for div 2 12
In this part-- 13
"commencement day" means the day this division commences. 14
"repealed Stamp Act" means the repealed Stamp Act 1894 as in force 15
immediately before its repeal. 16
s 157 74 s 157
Taxation Administration Bill 2001
Subdivision 2--Application of this Act and repealed Stamp Act 1
157 Repealed Stamp Act is revenue law for particular provisions 2
(1) Despite its repeal, the repealed Stamp Act is taken to be a revenue 3
law under section 6.16 4
(2) However, the following provisions do not apply to the repealed 5
Stamp Act as a revenue law-- 6
· part 3 (Assessments of tax) 7
· part 4 (Payments and refunds of tax and other amounts), other 8
than sections 29, 34 and 40 and part 4, divisions 4 and 517 9
· part 5 (Interest and penalty tax) 10
· part 6 (Objections and appeals against assessments), other than 11
sections 75 and 7618 to the extent they relate to the other 12
provisions of this Act for the repealed Stamp Act 13
· part 9 (Record keeping), other than sections 117 and 11919 14
· part 10 (Enforcement and legal proceedings), other than 15
sections 122, 123, 126 and 134 to 138 and part 10, division 2.20 16
(3) For applying a provision of this Act to the repealed Stamp Act, the 17
provision applies with all necessary changes to ensure the repealed Stamp 18
Act can be read together with this Act as if they together formed a single 19
Act. 20
16 Also, see the Duties Act 2001, section 512.
17 Sections 29 (Methods of payment), 34 (Payment arrangements) and 40 (When
payments are received) and part 4, divisions 4 (Power to waive or write off liability)
and 5 (Recovery of tax and other amounts)
18 Sections 75 (What is a "non-reviewable decision") and 76 (Effect of non-reviewable
decisions)
19 Sections 117 (Commissioner may require translation or conversion of document or
information) and 119 (Wilfully damaging records)
20 Sections 122 (False or misleading documents), 123 (False or misleading
information), 126 (Obstruction of person exercising power under tax law),
134 (Conducting proceeding for commissioner), 135 (Summary proceedings for
offences), 136 (When proceeding must start), 137 (Court may order compliance or
payment), 138 (Second or subsequent offence) and part 10, division 2 (Evidence)
s 158 75 s 160
Taxation Administration Bill 2001
1
Example for subsection (3)--
2
A reference to a reassessment is taken to be a reference to an assessment amended
3
under the repealed Stamp Act.21
(4) If, under this section, a provision of this Act relating to a particular 4
matter applies to the repealed Stamp Act and the repealed Stamp Act 5
contains provision about the same matter, the provision in the repealed 6
Stamp Act does not apply to the matter. 7
(5) This section has effect subject to sections 159 and 160. 8
158 Confidential information 9
To remove any doubt, it is declared that part 8 applies to-- 10
(a) confidential information acquired by an official performing 11
functions under or in relation to the administration or 12
enforcement of the repealed Stamp Act; and 13
(b) confidential information acquired or received by another person 14
before the commencement day. 15
159 Application of s 48 to particular administrators 16
Section 4822 applies to an administrator appointed before the 17
commencement day as if the required date under the section were the later 18
of the following-- 19
(a) 14 days after the commencement day; or 20
(b) the required date under the section. 21
160 Second or subsequent offences 22
(1) For applying section 138 to the repealed Stamp Act, the reference in 23
subsection (1)(b) of that section to a further offence is a reference to an 24
offence committed on or after the commencement day. 25
(2) If section 138(1)(a) applies for an offence against a provision of the 26
repealed Stamp Act, the reference in subsection (1)(b) of that section to a 27
further offence against the provision includes a reference to an offence 28
21 See the repealed Stamp Act, section 80 (Amendment of assessments).
22 Section 48 (Particular administrators to notify commissioner of appointment)
s 161 76 s 163
Taxation Administration Bill 2001
against a provision of a tax law that corresponds to the provision of the 1
repealed Stamp Act. 2
Subdivision 3--Miscellaneous provisions 3
161 Office of commissioner 4
The person who, immediately before the commencement day, held the 5
office of commissioner of stamp duties under the repealed Stamp Act, 6
becomes the commissioner on that day. 7
162 Reference in Act or document to particular officers 8
In an Act or document-- 9
(a) a reference to the commissioner of stamp duties under the 10
repealed Stamp Act is, if the context permits, taken to be a 11
reference to the commissioner; and 12
(b) a reference to an investigating officer under the repealed Stamp 13
Act is, if the context permits, taken to be a reference to an 14
investigator. 15
163 Transitional regulation-making power 16
(1) A regulation (a "transitional regulation") may make provision 17
about a matter for which-- 18
(a) it is necessary to make provision to allow or facilitate the doing 19
of anything to achieve the transition from the operation of the 20
repealed Stamp Act 1894 to the operation of this Act and the 21
Duties Act 2001; and 22
(b) this Act does not make provision or sufficient provision. 23
(2) A transitional regulation may have retrospective operation to a day 24
not earlier than the commencement day. 25
(3) A transitional regulation must declare it is a transitional regulation. 26
(4) This section and any transitional regulation expire 5 years after the 27
commencement day. 28
s 164 77 s 164
Taxation Administration Bill 2001
PART 14--CONSEQUENTIAL AMENDMENTS 1
164 Acts amended 2
Schedule 1 amends the Acts mentioned in it. 3
78
Taxation Administration Bill 2001
SCHEDULE 1 1
AMENDMENT OF ACTS 2
section 164 3
BRITISH PROBATES ACT 1898 4
1 Section 4(2), `commissioner of stamp duties'-- 5
omit, insert-- 6
`Commissioner of State Revenue appointed under the Taxation 7
Administration Act 2001'. 8
COOPERATIVES ACT 1997 9
1 Section 456(4)(c)-- 10
omit, insert-- 11
`(c) the Commissioner of State Revenue appointed under the 12
Taxation Administration Act 2001; or'. 13
DEBITS TAX ACT 1990 14
1 Schedule 2, section 1(d)-- 15
omit, insert-- 16
`(d) for the definition "Commissioner" there were substituted-- 17
` ` "Commissioner" means the Commissioner of State Revenue appointed 18
under the Taxation Administration Act 2001;';'. 19
79
Taxation Administration Bill 2001
SCHEDULE 1 (continued)
2 Schedule 2, section 1(e)-- 1
omit, insert-- 2
`(e) the definition "Deputy Commissioner" were omitted;'. 3
3 Schedule 2, section 5-- 4
omit, insert-- 5
`5. For section 4 there were substituted-- 6
` `4 General administration of Act 7
` `The commissioner has the general administration of this Act.'. 8
4 Schedule 2, section 8(a)-- 9
omit, insert-- 10
`(a) `, a Second Commissioner, a Deputy Commissioner,' and `, by a 11
Second Commissioner or by a Deputy Commissioner,' were 12
omitted; and'. 13
5 Schedule 2, after section 8-- 14
insert-- 15
`8A. In section 7(4), the following were inserted-- 16
`(c) a person for the administration or enforcement of a recognised 17
law under the Taxation Administration Act 2001.'. 18
6 Schedule 2, section 10-- 19
omit, insert-- 20
`10. In section 7(7), `, a Second Commissioner or a Deputy Commissioner' 21
were omitted.'. 22
7 Schedule 2, section 40-- 23
omit, insert-- 24
80
Taxation Administration Bill 2001
SCHEDULE 1 (continued)
`40. In section 33(a) and (b), `, a Second Commissioner or a Deputy 1
Commissioner' were omitted.'. 2
8 Schedule 2, after section 41-- 3
insert-- 4
`41A. In section 34(2), `or a Deputy Commissioner' were omitted.'. 5
9 Schedule 2, section 42-- 6
omit, insert-- 7
`42. In section 37(1)(a) to (d), `, a Second Commissioner or a Deputy 8
Commissioner' were omitted.'. 9
10 Schedule 2, after section 45-- 10
insert-- 11
`45A. In section 58(2), `or a Deputy Commissioner' were omitted.'. 12
FIRST HOME OWNER GRANT ACT 2000 13
1 Section 68(3)(c)(ii), `of the Commonwealth or a State'-- 14
omit. 15
2 Section 68-- 16
insert-- 17
`(3A) If, under subsection (3)(c), confidential information is disclosed to 18
another person in connection with the administration or enforcement of a 19
law, the person must not disclose the information to anyone else other than 20
in connection with that purpose. 21
Maximum penalty--100 penalty units.'. 22
81
Taxation Administration Bill 2001
SCHEDULE 1 (continued)
3 Schedule 1, definition "commissioner"-- 1
omit, insert-- 2
` "commissioner" means the Commissioner of State Revenue appointed 3
under the Taxation Administration Act 2001.'. 4
4 Schedule 1, definition "taxation law"-- 5
omit, insert-- 6
` "taxation law" means-- 7
(a) a law of the Commonwealth or a State about the assessment or 8
imposition of a tax, fee, duty or other impost; or 9
(b) the Fuel Subsidy Act 1997.'. 10
FREEDOM OF INFORMATION ACT 1992 11
1 Schedule 1-- 12
insert-- 13
`Taxation Administration Act 2001, part 8, so far as it applies to personal 14
confidential information under that Act'. 15
FUEL SUBSIDY ACT 1997 16
1 Section 141(2)(a)-- 17
omit, insert-- 18
`(a) for the administration or enforcement of this Act or another Act 19
administered by the commissioner; or' 20
82
Taxation Administration Bill 2001
SCHEDULE 1 (continued)
2 Section 141(3)-- 1
omit, insert-- 2
`(3) Also, subsection (1) does not apply to the disclosure of information 3
by the commissioner to-- 4
(a) a person for the administration or enforcement of a recognised 5
law under the Taxation Administration Act 2001; or 6
(b) the chief executive officer of customs under the Customs 7
Administration Act 1985 (Cwlth), or a delegate of the chief 8
executive officer. 9
`(3A) If, under subsection (3), information is disclosed to another 10
person, the person must not disclose the information to anyone else other 11
than to the extent necessary to enable the person to exercise a power or 12
perform a function conferred on the person under a law for the 13
administration or enforcement of the law. 14
Maximum penalty--100 penalty units.'. 15
3 Section 141(4), definition "corresponding law"-- 16
omit. 17
4 Schedule 2, definition "commissioner"-- 18
omit, insert-- 19
` "commissioner" means the Commissioner of State Revenue appointed 20
under the Taxation Administration Act 2001.'. 21
LAND TAX ACT 1915 22
1 Section 4(1)-- 23
omit, insert-- 24
`(1) There is to be a commissioner of land tax and assistant 25
commissioner of land tax. 26
83
Taxation Administration Bill 2001
SCHEDULE 1 (continued)
`(1A) The commissioner of land tax is the person holding office as the 1
Commissioner of State Revenue under the Taxation Administration 2
Act 2001. 3
`(1B) The assistant commissioner of land tax must be appointed under 4
the Public Service Act 1996.'. 5
2 Section 4A, after subsection (1)-- 6
insert-- 7
`(1AA) However, subsection (1) does not apply to the disclosure of 8
information by the commissioner to-- 9
(a) a person for the administration or enforcement of this Act or an 10
Act administered by the Commissioner of State Revenue under 11
the Taxation Administration Act 2001; or 12
(b) a person for the administration or enforcement of a recognised 13
law under the Taxation Administration Act 2001; or 14
(c) the chief executive of a department for the administration or 15
enforcement of an Act. 16
`(1AB) If, under subsection (1AA), information is disclosed to another 17
person, the person must not disclose the information to anyone else other 18
than to the extent necessary to enable the person to exercise a power or 19
perform a function conferred on the person-- 20
(a) for information disclosed under subsection (1AA)(a) 21
or (b)--under the law for the administration or enforcement of 22
the law; or 23
(b) for information disclosed under subsection (1AA)(c)--under an 24
Act for the administration or enforcement of the Act. 25
Maximum penalty--100 penalty units.'. 26
3 Section 4A(1D)-- 27
omit. 28
84
Taxation Administration Bill 2001
SCHEDULE 1 (continued)
PAYROLL TAX ACT 1971 1
1 Section 4(2), from `Commissioner of Stamp'-- 2
omit, insert-- 3
`Commissioner of State Revenue appointed under the Taxation 4
Administration Act 2001.'. 5
2 Section 4(3) and (4)-- 6
omit. 7
3 Section 4A, heading-- 8
omit, insert-- 9
`4A `Delegations'. 10
4 Section 4A, from `a Deputy'-- 11
omit, insert-- 12
`an appropriately qualified public service employee.'. 13
5 Section 4A-- 14
insert-- 15
`(2) A delegation of a power may permit the subdelegation of the power 16
to an appropriately qualified public service employee.'. 17
6 Section 5(2), from `to the Commissioner'-- 18
omit, insert-- 19
`to-- 20
(a) a person for the administration or enforcement of this Act or an 21
Act administered by the Commissioner of State Revenue under 22
the Taxation Administration Act 2001; or 23
85
Taxation Administration Bill 2001
SCHEDULE 1 (continued)
(c) a person for the administration or enforcement of a recognised 1
law under the Taxation Administration Act 2001; or 2
(d) the Australian Statistician appointed under the Australian Bureau 3
of Statistics Act 1975 (Cwlth) under a lawful requirement of the 4
statistician. 5
`(3) If, under subsection (2), information is disclosed to another person, 6
the person must not disclose the information to anyone else other than to 7
the extent necessary to enable the person to exercise a power or perform a 8
function conferred on the person under the law for the administration or 9
enforcement of the law. 10
Maximum penalty--100 penalty units.'. 11
7 Section 5(3)-- 12
omit. 13
8 Section 23(2), `, the assistant commissioner or a deputy 14
commissioner'-- 15
omit. 16
9 Section 46(7), `, assistant commissioner or a deputy 17
commissioner'-- 18
omit. 19
RACING AND BETTING ACT 1980 20
1 Section 5-- 21
insert-- 22
` "commissioner of state revenue" means the Commissioner of State 23
Revenue appointed under the Taxation Administration Act 2001.'. 24
86
Taxation Administration Bill 2001
SCHEDULE 1 (continued)
2 Section 244(2), (3B) and (6), `commissioner of stamp duties'-- 1
omit, insert-- 2
`commissioner of state revenue'. 3
3 Section 256(a), `commissioner of stamp duties'-- 4
omit, insert-- 5
`commissioner of state revenue'. 6
TOBACCO PRODUCTS (LICENSING) ACT 1988 7
1 Section 8(1), from `commissioner of stamp'-- 8
omit, insert-- 9
`Commissioner of State Revenue appointed under the Taxation 10
Administration Act 2001.'. 11
2 Section 8(2) and (3)-- 12
omit. 13
3 Section 8(4), from `a deputy' to `other'-- 14
omit, insert-- 15
`an appropriately qualified'. 16
4 Section 8(9), from `the assistant' to `another'-- 17
omit, insert-- 18
`an'. 19
87
Taxation Administration Bill 2001
SCHEDULE 1 (continued)
TRUSTEE COMPANIES ACT 1968 1
1 Section 14-- 2
omit, insert-- 3
`14 Notice of filing of election 4
`(1) If a trustee company files an election under section 12 or 13, it must 5
give notice of the election to the commissioner of state revenue appointed 6
under the Taxation Administration Act 2001. 7
`(2) The notice must be in the form approved by the commissioner.'. 8
VALUATION OF LAND ACT 1944 9
1 Section 36(1), `commissioner of stamp duties'-- 10
omit, insert-- 11
`Commissioner of State Revenue appointed under the Taxation 12
Administration Act 2001'. 13
88
Taxation Administration Bill 2001
SCHEDULE 2 1
DICTIONARY 2
section 5 3
"administrator", for a taxpayer's property, means a person who is-- 4
(a) a receiver or receiver and manager of the whole or part of the 5
taxpayer's property; or 6
(b) for a taxpayer that is a corporation--a liquidator; or 7
(c) for a taxpayer who is an individual-- 8
(i) the taxpayer's trustee in bankruptcy; or 9
(ii) the taxpayer's personal representative. 10
"appropriately qualified", for a public service employee to whom a 11
power under a tax law may be delegated, includes having the 12
qualifications, experience or standing appropriate to exercise the 13
power. 14
15
Example of `standing'--
16
An employee's classification level in the public service.
"approved form" means-- 17
(a) a form approved under section 153; or 18
(b) a form approved by the commissioner under a revenue law. 19
"assessed interest" see section 54(3). 20
"assessment" means a determination, under part 3, of a taxpayer's liability 21
for tax for which an assessment notice is given, and includes a 22
reassessment. 23
"assessment liability" means all amounts payable under an assessment, 24
and includes amounts that have not been assessed but are payable in 25
relation to the assessment. 26
"assessment notice" see section 26(1). 27
"commissioner" means the Commissioner of State Revenue appointed 28
under section 7(2). 29
89
Taxation Administration Bill 2001
SCHEDULE 2 (continued)
"compromise assessment" see section 12(2). 1
"confidential information" means information disclosed or obtained 2
under or in relation to a tax law. 3
"conviction" includes a finding of guilt, and the acceptance of a plea of 4
guilty, by a court, whether or not a conviction is recorded. 5
"corresponding commissioner", for a recognised law, means a person 6
declared under section 78(3) to be the corresponding commissioner 7
for the recognised law. 8
"default assessment" see section 13. 9
"due date", for an assessment, means the date by which tax under the 10
assessment must be paid. 11
"executive officer", of a corporation, means a person who is concerned in, 12
or takes part in, the management of the corporation, regardless of the 13
person's designation and whether or not the person is a director of the 14
corporation. 15
"false or misleading" includes false or misleading because of the 16
omission of a statement. 17
"garnishee" see section 50(1)(b). 18
"garnishee amount" see section 50(3). 19
"garnishee notice" see section 50(3). 20
"information requirement" means a requirement under a tax law to give 21
information to the commissioner or an investigator. 22
"investigator" means a person appointed as an investigator under 23
section 80. 24
"late payment interest" means the part of unpaid tax interest that is not 25
assessed interest. 26
"limitation period", for a reassessment, means 5 years after the 27
assessment notice for the original assessment was given. 28
"lodge" means lodge with the commissioner. 29
"lodgment requirement" means a requirement under a tax law to-- 30
(a) lodge a document; or 31
(b) give a document to the commissioner or an investigator. 32
90
Taxation Administration Bill 2001
SCHEDULE 2 (continued)
"management member", of an unincorporated body, means-- 1
(a) if the body has a management committee--each member of the 2
management committee; or 3
(b) otherwise--each member who is concerned with, or takes part 4
in, the body's management, whatever name is given to the 5
member's position in the body. 6
"non-reviewable decision" see section 75(1). 7
"objection", for an assessment, means an objection under part 6. 8
"obstruct" includes hinder, resist and attempt to obstruct. 9
"occupier", of a place, includes the person apparently in charge of the 10
place. 11
"official" means a person who is, or has been, a public service employee or 12
other person, performing functions under or in relation to the 13
administration or enforcement of a tax law. 14
"original assessment" means the first assessment of a taxpayer's liability 15
for tax for an instrument, transaction or other matter. 16
"owner", of a retained thing, includes a person who would be entitled to 17
possession of the thing had it not been retained under section 97(2). 18
"payment arrangement" see section 34(2). 19
"penalty tax" see section 58(1). 20
"personal confidential information", for a person, means confidential 21
information that-- 22
(a) identifies, or is likely to identify, the person; or 23
(b) discloses matters about the person's affairs. 24
"place" includes the following-- 25
(a) land; 26
(b) premises. 27
"premises" includes the following-- 28
(a) a building or structure, or part of a building or structure, of any 29
kind; 30
(b) an aircraft; 31
91
Taxation Administration Bill 2001
SCHEDULE 2 (continued)
(c) a boat; 1
(d) a caravan; 2
(e) a vehicle. 3
"prescribed rate", for interest, means the rate prescribed under a 4
regulation. 5
"primary tax" means a tax or duty imposed under a revenue law. 6
"public place" means a place the public is entitled to use or is open to, or 7
used by, the public (whether or not on payment of an admission fee). 8
"reasonably believes" means believes on grounds that are reasonable in 9
the circumstances. 10
"reassessment" means a determination, under part 3, of a variation of a 11
taxpayer's liability for tax for which an assessment notice is given. 12
"reciprocal investigation" means an investigation into a matter connected 13
with the administration or enforcement of a recognised law that is 14
conducted under a reciprocal investigation arrangement. 15
"reciprocal investigation arrangement" means an arrangement made 16
under section 107 for an investigation into a matter connected with the 17
administration or enforcement of a recognised law. 18
"reciprocal investigator" means the corresponding commissioner or other 19
person engaged in the administration or enforcement of a recognised 20
law. 21
"recognised law" means a law declared under section 78(1) to be a 22
recognised law. 23
"retained thing" see section 97(3). 24
"return" means a form of return approved under a revenue law for a 25
lodgment requirement. 26
"revenue law" means a law declared under section 6 to be a revenue law. 27
"self assessment" see section 14(a). 28
"self assessor" means a taxpayer or tax agent required or permitted under a 29
revenue law to lodge a return. 30
"senior executive" means an officer who is employed under the Public 31
Service Act 1996 as a senior executive. 32
92
Taxation Administration Bill 2001
SCHEDULE 2 (continued)
"tax" means primary tax, assessed interest or penalty tax. 1
"tax agent" means a person who, as agent for a taxpayer, is required or 2
permitted under a revenue law to lodge a return. 3
4
Example of tax agent--
5
A self assessor registered under the Duties Act 2001, chapter 12, part 3.
"tax law" means a revenue law or this Act. 6
"tax law liability" means a liability under a tax law for tax or another 7
amount, and for sections 34, 38, 40, 43 and 44, includes a liability to 8
pay court ordered costs.23 9
"taxpayer" means a person who, under a tax law-- 10
(a) has or had a tax law liability; or 11
(b) may have a tax law liability. 12
"thing" includes a document. 13
"unpaid primary tax" see section 54(1). 14
"unpaid tax interest" see section 54(1). 15
© State of Queensland 2001
23 For provision about assessed costs, see the Uniform Civil Procedure Rules 1999,
chapter 17.
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