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TASMANIA
__________
TAXATION AND RELATED LEGISLATION
(MISCELLANEOUS AMENDMENTS) BILL 2008
__________
CONTENTS
PART 1 PRELIMINARY
1. Short title
2. Commencement
PART 2 DUTIES ACT 2001 AMENDED
3. Principal Act
4. Section 3 amended (Interpretation)
5. Section 6 amended (Imposition of duty on certain transactions
concerning dutiable property)
6. Section 47 amended (Deceased estates)
7. Section 53 amended (Exemptions relating to various
transactions)
8. Section 60 amended (When is a private corporation land-rich?)
9. Section 64 amended (What are interests and majority interests in
private corporations?)
10. Section 90 substituted
90. Assessment of duty
11. Section 181 amended (Cancellation of registration by the
Commissioner)
12. Section 190 amended (What insurance is exempt from duty?)
13. Section 192 amended (Imposition of duty)
[Bill 9]-X
14. Section 199 amended (Exemptions)
15. Section 225 amended (Intergenerational rural transfers)
16. Section 227 amended (Miscellaneous exemptions)
17. Section 247 amended (Valuation of property)
18. Sections 252 and 253 repealed
19. Section 259A inserted
259A. Savings and transitional provisions consequent on
Taxation and Related Legislation (Miscellaneous
Amendments) Act 2008
PART 3 FIRST HOME OWNER GRANT ACT 2000 AMENDED
20. Principal Act
21. Section 13 amended (Eligible transaction)
22. Section 36A inserted
36A. Access to records
23. Section 37 substituted
37. False or misleading statements
24. Section 38 amended (Power to require repayment and impose
penalty)
25. Section 39 amended (Power to recover amount paid in error,
&c.)
PART 4 JUDICIAL REVIEW ACT 2000 AMENDED
26. Principal Act
27. Schedule 1 amended (Decisions to which Act does not apply)
PART 5 LAND TAX ACT 2000 AMENDED
28. Principal Act
29. Section 3 amended (Interpretation)
30. Section 6 amended (Principal residence land)
31. Section 7 amended (Primary production land)
32. Section 18 amended (Exempt trust land)
33. Section 19 amended (Other exempt land)
34. Section 25 amended (Subdivisions)
35. Section 29 substituted
2
29. Retirement villages
36. Section 37 amended (Land tax rebate)
37. Section 37A amended (Land tax rebate (Transitional
circumstances))
38. Section 39 amended (Recovery of unpaid land tax)
PART 6 TAXATION ADMINISTRATION ACT 1997 AMENDED
39. Principal Act
40. Section 41 amended (Reduction in penalty tax for disclosure)
41. Section 51 amended (Conditions of approval)
42. Section 55 substituted
55. Recovery of tax, &c.
43. Section 79E amended (Disclosure of information)
44. Section 95 amended (Payment of interest)
3
4
TAXATION AND RELATED LEGISLATION
(MISCELLANEOUS AMENDMENTS) BILL 2008
(Brought in by the Premier, the Honourable Paul Anthony
Lennon)
A BILL FOR
An Act to amend the Duties Act 2001, the First Home
Owner Grant Act 2000, the Judicial Review Act 2000, the
Land Tax Act 2000 and the Taxation Administration Act
1997
Be it enacted by His Excellency the Governor of Tasmania, by
and with the advice and consent of the Legislative Council and
House of Assembly, in Parliament assembled, as follows:
PART 1 PRELIMINARY
1. Short title
This Act may be cited as the Taxation and
Related Legislation (Miscellaneous
Amendments) Act 2008.
2. Commencement
(1) Except as provided in this section, this Act
commences on the day on which this Act
receives the Royal Assent.
(2) Part 5 commences on 1 July 2008.
[Bill 9] 5
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
s. 3 Part 2 Duties Act 2001 Amended
PART 2 DUTIES ACT 2001 AMENDED
3. Principal Act
In this Part, the Duties Act 2001* is referred to
as the Principal Act.
4. Section 3 amended (Interpretation)
Section 3 of the Principal Act is amended as
follows:
(a) by inserting the following definition after
the definition of "corresponding Act":
"day-procedure centre" means
premises at which a person is
admitted for medical treatment
and discharged on the same day,
but does not include
(a) such premises conducted
by or on behalf of the
State or the
Commonwealth; or
(b) a hospital or other health
service conducted by or
on behalf of the State or
the Commonwealth; or
(c) a private hospital; or
*No. 15 of 2001
6
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
Part 2 Duties Act 2001 Amended s. 4
(d) a residential care service;
(b) by inserting the following definition after
the definition of "matrimonial property":
"medical establishment" means
(a) a day-procedure centre; or
(b) a private hospital; or
(c) a residential care service;
(c) by omitting the definition of "private
hospital" and substituting the following
definition:
"private hospital" means premises at
which a person is provided for
fee, gain or reward with medical,
surgical or other treatment, or
accommodation for the purposes
of such treatment, and with
ancillary nursing care but does
not include
(a) such premises conducted
by or on behalf of the
State or the
Commonwealth; or
(b) a day-procedure centre; or
(c) a residential care service;
7
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
s. 5 Part 2 Duties Act 2001 Amended
(d) by omitting paragraph (b) from the
definition of "recognised stock
exchange";
(e) by inserting the following definition after
the definition of "replica":
"residential care service" means
premises where accommodation
and personal care or nursing are
provided to an elderly person
who is not a member of the
immediate family of the
proprietor of the service, but does
not include a service providing
accommodation for persons
otherwise living independently,
even though the provision of
accommodation may or may not
include domestic services such as
the preparation of meals, cleaning
services and laundry services;
5. Section 6 amended (Imposition of duty on certain
transactions concerning dutiable property)
Section 6(1)(b)(ii) of the Principal Act is
amended by omitting "over dutiable property".
6. Section 47 amended (Deceased estates)
Section 47(1) of the Principal Act is amended as
follows:
8
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
Part 2 Duties Act 2001 Amended s. 7
(a) by omitting from paragraph (b) "person."
and substituting "person; or";
(b) by inserting the following paragraph after
paragraph (b):
(c) a transfer of property in
accordance with an order made
under the Testator's Family
Maintenance Act 1912.
7. Section 53 amended (Exemptions relating to various
transactions)
Section 53 of the Principal Act is amended by
inserting after paragraph (a) the following
paragraph:
(b) a transfer of dutiable property consequent
on an incorporated association under the
Associations Incorporation Act 1964
becoming a prescribed body corporate as
provided for by that Act;
8. Section 60 amended (When is a private corporation
land-rich?)
Section 60(1)(b) of the Principal Act is amended
by omitting "80%" and substituting "60%".
9
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
s. 9 Part 2 Duties Act 2001 Amended
9. Section 64 amended (What are interests and
majority interests in private corporations?)
Section 64(2) of the Principal Act is amended by
omitting "more than 50%" and substituting
"50% or more".
10. Section 90 substituted
Section 90 of the Principal Act is repealed and
the following section is substituted:
90. Assessment of duty
An acquisition statement, in relation to
the acquisition of a land use entitlement,
that is required to be lodged with the
Commissioner under section 88 is
chargeable with duty at the general rate
of duty set out in section 29 on the
dutiable value of the land use entitlement
acquired.
11. Section 181 amended (Cancellation of registration
by the Commissioner)
Section 181(1)(a) of the Principal Act is
amended by omitting "registration" and
substituting "authorisation".
10
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
Part 2 Duties Act 2001 Amended s. 12
12. Section 190 amended (What insurance is exempt
from duty?)
Section 190 of the Principal Act is amended as
follows:
(a) by inserting the following paragraph after
paragraph (h):
(ha) insurance taken out by a self-
insurer, within the meaning of the
Workers Rehabilitation and
Compensation Act 1988, to
indemnify himself or herself
against liability or payment in
relation to workers compensation
claims;
(b) by omitting from paragraph (k) "private
hospital" and substituting "medical
establishment";
(c) by omitting from paragraph (k)
"hospital;" and substituting "medical
establishment;".
13. Section 192 amended (Imposition of duty)
Section 192(b) of the Principal Act is amended
by omitting "if the acquirer of that beneficial
ownership is not, or is not to be, the registered
operator of that motor vehicle under that Act".
11
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
s. 14 Part 2 Duties Act 2001 Amended
14. Section 199 amended (Exemptions)
Section 199 of the Principal Act is amended as
follows:
(a) by inserting the following paragraph after
paragraph (d) in subsection (1):
(da) a notice of change of beneficial
ownership of a motor vehicle if
the person who has acquired the
beneficial ownership is, or was
immediately before the
acquisition, the registered
operator of the vehicle under a
lease agreement;
(b) by inserting the following subsection
after subsection (1):
(1A) In subsection (1)(da)
"lease agreement" means an
agreement by which a
right to use a motor
vehicle at any time and
for any purpose is
conferred on or acquired
by a person.
12
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
Part 2 Duties Act 2001 Amended s. 15
15. Section 225 amended (Intergenerational rural
transfers)
Section 225(1) of the Principal Act is amended
by omitting paragraph (a) and substituting the
following paragraph:
(a) relates to land that
(i) is currently used, and which will
continue to be used, in the
business of primary production;
and
(ii) is primary production land within
the meaning of section 7 of the
Land Tax Act 2000; and
16. Section 227 amended (Miscellaneous exemptions)
Section 227(1)(b) of the Principal Act is
amended by omitting "private hospital" three
times occurring and substituting "medical
establishment".
17. Section 247 amended (Valuation of property)
Section 247(4) of the Principal Act is amended
by omitting "dutiable person." and substituting
"person liable to pay the duty.".
13
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
s. 18 Part 2 Duties Act 2001 Amended
18. Sections 252 and 253 repealed
Sections 252 and 253 of the Principal Act are
repealed.
19. Section 259A inserted
After section 259 of the Principal Act, the
following section is inserted in Part 3:
259A. Savings and transitional provisions
consequent on Taxation and Related
Legislation (Miscellaneous Amendments) Act
2008
(1) In this section
"commencement day" means the day
on which the Taxation and
Related Legislation
(Miscellaneous Amendments) Act
2008, other than Part 5,
commences;
"loan agreement" means an
agreement made in accordance
with section 253 in respect of a
loan under section 252 that is in
force immediately before the
commencement day;
"section 252" means section 252 of
this Act as in force immediately
before the commencement day;
14
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
Part 2 Duties Act 2001 Amended s. 19
"section 253" means section 253 of
this Act as in force immediately
before the commencement day.
(2) On and after the commencement day
(a) a loan agreement continues in
force until it is completed or
otherwise ends or is terminated
according to its terms; and
(b) sections 252 and 253 continue to
apply in respect of that loan
agreement as if they had not been
repealed by the Taxation and
Related Legislation
(Miscellaneous Amendments) Act
2008.
15
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
s. 20 Part 3 First Home Owner Grant Act 2000 Amended
PART 3 FIRST HOME OWNER GRANT ACT 2000
AMENDED
20. Principal Act
In this Part, the First Home Owner Grant Act
2000* is referred to as the Principal Act.
21. Section 13 amended (Eligible transaction)
Section 13(3)(b) of the Principal Act is amended
by inserting "home" after "comprehensive".
22. Section 36A inserted
After section 36 of the Principal Act, the
following section is inserted in Division 2:
36A. Access to records
(1) In this section
"record" means
(a) any document; or
(b) any other information kept
in any form or device.
(2) For the purposes of an authorised
investigation, an authorised officer may
*No. 19 of 2000
16
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
Part 3 First Home Owner Grant Act 2000 Amended s. 23
inspect and take copies of a public record
kept under an Act without payment of
any fee required by that Act.
23. Section 37 substituted
Section 37 of the Principal Act is repealed and
the following section is substituted:
37. False or misleading statements
(1) A person must not, in giving any
information under this Act, dishonestly
(a) make a statement that is false or
misleading; or
(b) omit any matter from a statement
if, without that matter, the
statement is false or misleading;
or
(c) provide a document that is false
or misleading without informing
the person to whom the document
is provided of that fact.
Penalty: Fine not exceeding 150 penalty
units.
(2) A person must not, in giving any
information under this Act, intentionally
or negligently
17
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
s. 24 Part 3 First Home Owner Grant Act 2000 Amended
(a) make a statement that is false or
misleading; or
(b) omit any matter from a statement
if, without that matter, the
statement is false or misleading;
or
(c) provide a document that is false
or misleading without informing
the person to whom the document
is provided of that fact.
Penalty: Fine not exceeding 100 penalty
units.
24. Section 38 amended (Power to require repayment
and impose penalty)
Section 38 of the Principal Act is amended as
follows:
(a) by omitting subsection (2) and
substituting the following subsection:
(2) If
(a) an applicant (or former
applicant) contravenes
section 37(1) or (2); and
(b) as a result of that
contravention a first home
owner grant, or part of
such a grant, is paid under
18
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
Part 3 First Home Owner Grant Act 2000 Amended s. 25
Division 5 of Part 2 or
applied under
section 19(3)
the Commissioner, by the notice
specified in subsection (1) or
another notice, may impose a
penalty not exceeding the amount
the applicant (or former
applicant) is required to repay
under subsection (1).
(b) by inserting in subsection (3) "(or former
applicant)" after "the applicant".
25. Section 39 amended (Power to recover amount paid
in error, &c.)
Section 39 of the Principal Act is amended as
follows:
(a) by inserting in subsection (4) "and any
interest payable in respect of that
amount" after "applies";
(b) by inserting the following subsections
after subsection (4):
(4A) If a person fails to pay an amount
to which this section applies, or
any part of that amount, within
the time specified in the notice
under section 38 which requires
that payment, the Commissioner,
19
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
s. 25 Part 3 First Home Owner Grant Act 2000 Amended
by written notice to the person,
may require the person to pay
interest on the unpaid amount.
(4B) If the Commissioner requires a
person to pay interest on an
amount under subsection (4A),
the person is liable to pay interest
on the amount, or part of the
amount, that is unpaid
(a) on a daily basis from the
end of the last day for
payment specified in the
notice under section 38
until the day it is paid;
and
(b) at the interest rate
specified in section 35 of
the Taxation
Administration Act 1997.
(4C) Despite subsection (4B), a person
is not liable to pay interest on an
amount as required by that
subsection if the amount of
interest that would be payable
under subsection (4B) would be
less than $20.
(c) by inserting in subsection (6) "or any
interest relating to such an amount" after
"applies";
20
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
Part 3 First Home Owner Grant Act 2000 Amended s. 25
(d) by inserting in subsection (6) "or
interest" after "outstanding".
21
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
s. 26 Part 4 Judicial Review Act 2000 Amended
PART 4 JUDICIAL REVIEW ACT 2000 AMENDED
26. Principal Act
In this Part, the Judicial Review Act 2000* is
referred to as the Principal Act.
27. Schedule 1 amended (Decisions to which Act does
not apply)
Clause 3 of Schedule 1 to the Principal Act is
amended by omitting paragraphs (c), (d), (e), (f),
(g), (h), (i), (j), (k) and (l) and substituting the
following paragraphs:
(c) Duties Act 2001;
(d) Gaming Control Act 1993;
(e) Land Tax Act 2000;
(f) Land Tax Rating Act 2000;
(g) Pay-roll Tax Act 1971;
(h) Racing Regulation Act 2004;
(i) Taxation Administration Act 1997;
(j) TT-Line Gaming Act 1993;
(k) Vehicle and Traffic Act 1999.
*No. 54 of 2000
22
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
Part 5 Land Tax Act 2000 Amended s. 28
PART 5 LAND TAX ACT 2000 AMENDED
28. Principal Act
In this Part, the Land Tax Act 2000* is referred
to as the Principal Act.
29. Section 3 amended (Interpretation)
Section 3 of the Principal Act is amended as
follows:
(a) by inserting the following definition after
the definition of "cooperative housing
society":
"day-procedure centre" means
premises at which a person is
admitted for medical treatment
and discharged on the same day,
but does not include
(a) such premises conducted
by or on behalf of the
State or the
Commonwealth; or
(b) a hospital or other health
service conducted by or
on behalf of the State or
the Commonwealth; or
*No. 74 of 2000
23
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
s. 29 Part 5 Land Tax Act 2000 Amended
(c) a private hospital; or
(d) a residential care service;
(b) by inserting the following definitions
after the definition of "land value":
"medical establishment" means
(a) a day-procedure centre; or
(b) a private hospital; or
(c) a residential care service;
"owner", in respect of land, means
(a) a person appearing by a
folio of the Register kept
under section 33 of the
Land Titles Act 1980 to be
entitled to the estate in fee
simple in the land; or
(b) a person, or a person of a
class, prescribed by the
regulations for the
purposes of this
definition;
(c) by omitting the definition of "private
hospital" and substituting the following
definition:
"private hospital" means premises at
which a person is provided for
fee, gain or reward with medical,
24
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
Part 5 Land Tax Act 2000 Amended s. 29
surgical or other treatment, or
accommodation for the purposes
of such treatment, and with
ancillary nursing care but does
not include
(a) such premises conducted
by or on behalf of the
State or the
Commonwealth; or
(b) a day-procedure centre; or
(c) a residential care service;
(d) by omitting the definition of "retirement
village company" and substituting the
following definitions:
"residential care service" means
premises where accommodation
and personal care or nursing are
provided to an elderly person
who is not a member of the
immediate family of the
proprietor of the service, but does
not include a service providing
accommodation for persons
otherwise living independently,
even though the provision of
accommodation may or may not
include domestic services such as
the preparation of meals, cleaning
services and laundry services;
25
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
s. 29 Part 5 Land Tax Act 2000 Amended
"retirement village" means a
complex of residential premises,
including adjacent land,
established for retired persons
and their spouses, or
predominantly for retired persons
and their spouses
(a) if before or on becoming
a resident of the complex
a retired person or spouse,
or both, is required to pay
a contribution to the
operator of the complex;
and
(b) if any one or more of the
following situations
apply:
(i) a residential
premises in the
complex is
occupied by a
retired person and
spouse by reason
of a contract, lease
or licence for the
residency of the
premises to which
the retired person
or spouse, or both,
is a party;
26
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
Part 5 Land Tax Act 2000 Amended s. 29
(ii) a residential
premises in the
complex is
occupied by a
retired person and
spouse by a right
of occupation
conferred by the
ownership of
shares by the
retired person or
spouse, or both;
(iii) a residential
premises in the
complex is
purchased from
the operator of the
complex by a
retired person or
spouse, or both,
subject to a right
or option of the
operator to buy
back those
premises;
(iv) a residential
premises in the
complex is
purchased from
the operator of the
complex by a
retired person or
spouse, or both,
27
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
s. 29 Part 5 Land Tax Act 2000 Amended
subject to
conditions
restricting the
right of the retired
person or spouse,
or both, to dispose
of those premises;
(v) other prescribed
circumstances
exist;
"retirement village company" means
a company that operates a
retirement village;
(e) by inserting the following definition after
the definition of "taxpayer":
"transfer", in relation to land, means
the passage of an estate or interest
in land from one person to
another person
(a) by an act done by any
means by the transferor
with that intention,
regardless of whether or
not consideration is given;
or
(b) by operation of law,
including but not limited
to a transfer on forfeiture
of the land under an Act,
on inheritance or descent
28
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
Part 5 Land Tax Act 2000 Amended s. 30
on the death of the person,
on the bankruptcy or
administration of the
person and on the order of
a court;
30. Section 6 amended (Principal residence land)
Section 6 of the Principal Act is amended as
follows:
(a) by omitting subsection (6);
(b) by inserting the following subsection
after subsection (7):
(8) If a person occupies residential
premises in a retirement village
as his or her principal place of
residence, any other land owned
by the person is not that person's
principal place of residence.
31. Section 7 amended (Primary production land)
Section 7 of the Principal Act is amended as
follows:
(a) by omitting from subsection (1)(c)
"Forestry Act 1920." and substituting
"Forestry Act 1920; or";
29
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
s. 31 Part 5 Land Tax Act 2000 Amended
(b) by inserting the following paragraph after
paragraph (c) in subsection (1):
(d) land in respect of which there is
in effect a certified forest
practices plan, being a plan
certified by the Forest Practices
Authority under section 19 of the
Forest Practices Act 1985 in
accordance with the State
Permanent Forest Estate Policy.
(c) by inserting the following subsection
after subsection (1):
(1A) In subsection (1)(d)
"certified forest practices
plan" has the same
meaning as in the Forest
Practices Act 1985;
"Forest Practices Authority"
means the body continued
by section 4AA of the
Forest Practices Act 1985
under the name "Forest
Practices Authority";
"State Permanent Forest
Estate Policy" means the
policy of that name
referred to in section
4C(fb) of the Forest
Practices Act 1985.
30
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
Part 5 Land Tax Act 2000 Amended s. 32
32. Section 18 amended (Exempt trust land)
Section 18(a) of the Principal Act is amended by
omitting "private hospital, rest home" twice
occurring and substituting "medical
establishment".
33. Section 19 amended (Other exempt land)
Section 19 of the Principal Act is amended by
inserting after paragraph (b) the following
paragraphs:
(ba) land used for the purposes of a retirement
village;
(bb) land used for purposes which are
ancillary to the purposes of a retirement
village;
34. Section 25 amended (Subdivisions)
Section 25 of the Principal Act is amended as
follows:
(a) by omitting from paragraph (a) "sold,"
and substituting "sold or transferred,";
(b) by omitting from paragraph (b) "sold,"
and substituting "sold or transferred,";
(c) by omitting from paragraph (b) "unsold
blocks." and substituting "blocks not sold
nor transferred.".
31
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
s. 35 Part 5 Land Tax Act 2000 Amended
35. Section 29 substituted
Section 29 of the Principal Act is repealed and
the following section is substituted:
29. Retirement villages
If a part of land owned by a retirement
village company is exempt land, the
Commissioner is to apportion the land
value of the land between exempt land
and general land.
36. Section 37 amended (Land tax rebate)
Section 37(1) of the Principal Act is amended by
omitting paragraph (c) and substituting the
following paragraph:
(c) the owner during the financial year did
not own
(i) in Tasmania any other land
classified as principal residence
land; or
(ii) in another State or a Territory any
land which in that State or
Territory is treated for the
purposes of an Act or other law
that substantially corresponds to
this Act as the principal residence
of the owner.
32
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
Part 5 Land Tax Act 2000 Amended s. 37
37. Section 37A amended (Land tax rebate
(Transitional circumstances))
Section 37A of the Principal Act is amended by
inserting after subsection (3) the following
subsection:
(4) In this section, a person is an owner of
land if the person is the owner of 50% or
more of the principal residence land and
50% or more of the other land.
38. Section 39 amended (Recovery of unpaid land tax)
Section 39(1)(a) of the Principal Act is amended
by omitting "is" and substituting "is, or was at
the time the land tax was imposed or payable,".
33
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
s. 39 Part 6 Taxation Administration Act 1997 Amended
PART 6 TAXATION ADMINISTRATION ACT 1997
AMENDED
39. Principal Act
In this Part, the Taxation Administration Act
1997* is referred to as the Principal Act.
40. Section 41 amended (Reduction in penalty tax for
disclosure)
Section 41(2) of the Principal Act is amended by
omitting "sufficient information to enable the
nature and extent of the tax default to be
determined." and substituting "information that
identifies the precise nature and extent of the tax
default without the need for further investigation
by the Commissioner.".
41. Section 51 amended (Conditions of approval)
Section 51(2) of the Principal Act is amended by
omitting "An approval" and substituting
"Without limiting the conditions to which an
approval may be subject, those conditions".
*No. 74 of 1997
34
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
Part 6 Taxation Administration Act 1997 Amended s. 42
42. Section 55 substituted
Section 55 of the Principal Act is repealed and
the following section is substituted:
55. Recovery of tax, &c.
(1) The Commissioner, in a court of
competent jurisdiction, may do either or
both of the following:
(a) recover an amount of tax that is
due and unpaid;
(b) recover, as a debt due to the
Crown, any costs and expenses
incurred by the Commissioner in
connection with the recovery, or
attempted recovery, by any
means of an amount of unpaid
tax.
(2) Before proceeding under subsection (1),
the Commissioner may use any other
lawful means to recover, or attempt to
recover, an amount of unpaid tax and, if
he or she does so, may also recover the
reasonable costs and expenses incurred in
using those other means.
43. Section 79E amended (Disclosure of information)
Section 79E(1) of the Principal Act is amended
by omitting paragraphs (c), (d), (e), (f), (g), (h),
35
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2008
Act No. of
s. 44 Part 6 Taxation Administration Act 1997 Amended
(i), (j), (k) and (l) and substituting the following
paragraph:
(c) a person or body specified in
section 77(1)(e).
44. Section 95 amended (Payment of interest)
Section 95 of the Principal Act is amended as
follows:
(a) by omitting "In" and substituting "(1)
In";
(b) by inserting the following subsection:
(2) The Commissioner is not required
to pay interest under
subsection (1) on an amount
refunded unless the amount of
interest exceeds $20.00.
36