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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia
Taxation Administration (Consequential
Provisions) Bill 2001
CONTENTS
Part 1 -- Preliminary
1. Short title 2
2. Commencement 2
3. Relationship with other Acts 3
4. Meaning of terms used in this Act 3
Part 2 -- Repeals
5. Acts repealed 4
Part 3 -- Consequential amendments
Division 1 -- Various Acts amended
6. Acts Amendment (Continuing Lotteries) Act 2000 5
7. Agriculture and Related Resources Protection
Act 1976 5
8. Anglican Church of Australia (Diocesan Trustees)
Act 1888 6
9. Cattle Industry Compensation Act 1965 6
10. Commercial Tenancy (Retail Shops) Agreements
Act 1985 9
11. Evidence Act 1906 10
12. Financial Institutions Duty Act 1983 10
13. Gaming Commission Act 1987 10
14. Hale School Act 1876 11
15. Heritage of Western Australia Act 1990 11
16. Interpretation Act 1984 11
17. Metropolitan Region Town Planning Scheme Act 1959 12
18. National Rail Corporation Agreement Act 1992 13
page i
87--2
Taxation Administration (Consequential Provisions) Bill 2001
Contents
19. Pig Industry Compensation Act 1942 13
20. Presbyterian Church Act 1908 16
21. Residential Tenancies Act 1987 16
22. Soil and Land Conservation Act 1945 16
23. Strata Titles Act 1985 17
24. Taxation (Reciprocal Powers) Act 1989 17
25. Transfer of Land Act 1893 18
26. Valuation of Land Act 1978 18
Division 2 -- Amendments relating to the Road
Traffic Act 1974
Subdivision 1 -- Amendments if this Act
commences first
27. Road Traffic Act 1974 19
28. Road Traffic Amendment Act 2000 19
29. Road Traffic Amendment (Vehicle Licensing)
Act 2001 20
Subdivision 2 -- Amendments if Road Traffic
Amendment Act 2000 commences before this
Act
30. Road Traffic Act 1974 20
31. Road Traffic Amendment (Vehicle Licensing)
Act 2001 20
Subdivision 3 -- Amendments if Road Traffic
Amendment Act 2000 and Road Traffic
Amendment (Vehicle Licensing) Act 2001
commence before this Act
32. Road Traffic Act 1974 21
Part 4 -- Transitional provisions
Division 1 -- Interpretation
33. Definitions 22
Division 2 -- General transitional provisions
34. General transitional arrangements 22
35. Commissioner not to increase tax liability 24
36. Delegations 24
Division 3 -- Debits tax
37. Certificates of exemption from tax (Debits Tax
Assessment Act 1990, s. 11) 25
page ii
Taxation Administration (Consequential Provisions) Bill 2001
Contents
Division 4 -- Land tax
38. Exemptions for certain home unit owners (Land Tax
Assessment Act 1976, s. 19) 25
39. Inner city residential property rebate (Land Tax
Assessment Act 1976, s. 23AB) 26
40. Land tax relief Acts 26
Division 5 -- Pay-roll tax
41. Treatment of certain contributions (Pay-roll Tax
Assessment Act 1971, Sch. 2 cl. 5) 26
42. Reassessments and refunds (Pay-roll Tax Assessment
Act 1971, s. 19) 27
Division 6 -- Stamp duty
43. Adhesive stamps (Stamp Act 1921, s. 15, 21 and 23) 27
44. Printing of "Stamp Duty Paid" on cheques (Stamp
Act 1921, s. 52) 27
45. First home owners -- reassessment (Stamp Act 1921,
s. 75AG) 28
46. Reassessment of duty on grant or transfer of vehicle
licences (Stamp Act 1921, s. 76C(18) and (19),
76CA(3a) and 76CB(9)) 28
47. Alternative to stamping individual insurance policies
(Stamp Act 1921, s. 95A) 29
48. Workers' compensation insurance (Stamp Act 1921,
s. 97 and item 16 of the Second Schedule) 29
49. Payment of duty by returns (Stamp Act 1921, s. 112V) 30
page iii
Western Australia
LEGISLATIVE ASSEMBLY
(As amended during consideration in detail)
Taxation Administration (Consequential
Provisions) Bill 2001
A Bill for
An Act --
· to repeal the --
· Debits Tax Act 1990;
· Debits Tax Assessment Act 1990;
· Land Tax Act 1976;
· Land Tax Assessment Act 1976;
· Pay-roll Tax Act 1971; and
· Pay-roll Tax Assessment Act 1971;
· to amend various other Acts; and
· to make transitional arrangements,
as a consequence of the enactment of the Taxation Administration
Act 2001 and for related purposes.
The Parliament of Western Australia enacts as follows:
page 1
Taxation Administration (Consequential Provisions) Bill 2001
Part 1 Preliminary
s. 1
Part 1 -- Preliminary
1. Short title
This Act may be cited as the Taxation Administration
(Consequential Provisions) Act 2001.
5 2. Commencement
(1) This Act, except Part 3 Division 2, comes into operation on the
day on which the Taxation Administration Act 2001 comes into
operation ("commencement day").
(2) If sections 9 and 13 of the Road Traffic Amendment Act 2000 do
10 not come into operation before the commencement day --
(a) Part 3 Division 2 Subdivision 1 comes into operation on
the commencement day; and
(b) Part 3 Division 2 Subdivisions 2 and 3 do not come into
operation.
15 (3) If, immediately before the commencement day --
(a) sections 9 and 13 of the Road Traffic Amendment
Act 2000 have come into operation; and
(b) the Road Traffic Amendment (Vehicle Licensing)
Act 2001 has not come into operation,
20 then --
(c) Part 3 Division 2 Subdivision 2 comes into operation on
the commencement day; and
(d) Part 3 Division 2 Subdivisions 1 and 3 do not come into
operation.
25 (4) If, immediately before the commencement day sections 9 and
13 of the Road Traffic Amendment Act 2000 and the Road
Traffic Amendment (Vehicle Licensing) Act 2001 have come
into operation, then --
(a) Part 3 Division 2 Subdivision 3 comes into operation on
30 the commencement day; and
page 2
Taxation Administration (Consequential Provisions) Bill 2001
Preliminary Part 1
s. 3
(b) Part 3 Division 2 Subdivisions 1 and 2 do not come into
operation.
3. Relationship with other Acts
The Taxation Administration Act 2001 is to be read with this
5 Act as if they formed a single Act.
4. Meaning of terms used in this Act
The Glossary at the end of the Taxation Administration
Act 2001 defines or affects the meaning of some of the words
and expressions used in this Act and also affects the operation
10 of other provisions.
page 3
Taxation Administration (Consequential Provisions) Bill 2001
Part 2 Repeals
s. 5
Part 2 -- Repeals
5. Acts repealed
The following Acts are repealed --
(a) Debits Tax Act 1990;
5 (b) Debits Tax Assessment Act 1990;
(c) Land Tax Act 1976;
(d) Land Tax Assessment Act 1976;
(e) Pay-roll Tax Act 1971; and
(f) Pay-roll Tax Assessment Act 1971.
page 4
Taxation Administration (Consequential Provisions) Bill 2001
Consequential amendments Part 3
Various Acts amended Division 1
s. 6
Part 3 -- Consequential amendments
Division 1 -- Various Acts amended
6. Acts Amendment (Continuing Lotteries) Act 2000
Section 17 of the Acts Amendment (Continuing Lotteries)
5 Act 2000* is amended by deleting the definition of
"Commissioner of State Revenue".
[* Act No. 6 of 2000.]
7. Agriculture and Related Resources Protection Act 1976
(1) The amendments in this section are to the Agriculture and
10 Related Resources Protection Act 1976*.
[* Reprinted as at 15 October 1999.
For subsequent amendments see 2000 Index to Legislation of
Western Australia, Table 1, p. 13.]
(2) Section 7(1) is amended by deleting the definition of
15 "Commissioner" and inserting the following definition
instead --
"
"Commissioner" means the Commissioner of State
Revenue;
20 ".
(3) Section 63(3a)(c) is deleted and the following paragraph is
inserted instead --
"
(c) Part 6 Division 2 of the Taxation
25 Administration Act 2001 applies to and in
relation to them as if they were land tax
assessed by the Commissioner.
".
page 5
Taxation Administration (Consequential Provisions) Bill 2001
Part 3 Consequential amendments
Division 1 Various Acts amended
s. 8
8. Anglican Church of Australia (Diocesan Trustees) Act 1888
Section 5A(6) of the Anglican Church of Australia (Diocesan
Trustees) Act 1888* is amended by deleting "assessment for
taxation under the Land Tax Assessment Act 1907 " and
5 inserting instead --
" land tax imposed by the Land Tax Act 2001 ".
[* Reprinted as at 8 March 1989.
For subsequent amendments see 2000 Index to Legislation of
Western Australia, Table 1, p. 20.]
10 9. Cattle Industry Compensation Act 1965
(1) The amendments in this section are to the Cattle Industry
Compensation Act 1965*.
[* Reprinted as at 20 August 1999.]
(2) Section 6 is amended by deleting the definition of
15 "Commissioner of State Taxation".
(3) Section 23(1) is amended as follows:
(a) in paragraph (c) by deleting "Commissioner of State
Taxation" and inserting instead --
" Commissioner of State Revenue ";
20 (b) by inserting the following paragraph after
paragraph (c) --
"
(ca) all money received by the Minister in respect of
returns made under Part IV;
25 ".
(4) Section 25 is amended by deleting "Commissioner of State
Taxation" and inserting instead --
" Commissioner of State Revenue ".
(5) Section 26 is repealed.
page 6
Taxation Administration (Consequential Provisions) Bill 2001
Consequential amendments Part 3
Various Acts amended Division 1
s. 9
(6) Section 27(1)(b) and (c) are deleted and the following
paragraphs are inserted instead --
"
(b) lodge the statement with the Commissioner of
5 State Revenue within 14 days after the sale; and
(c) when lodging the statement pay to the
Commissioner the stamp duty payable on the
statement under item 3 of the Second Schedule
to the Stamp Act 1921.
10 ".
(7) Section 28(1) is amended by deleting "duty payable under
section 26 in respect of the purchase money" and inserting
instead --
" stamp duty payable on the sales ".
15 (8) Section 28(3) is amended by deleting "Commissioner of State
Taxation" and inserting instead --
" Commissioner of State Revenue ".
(9) Section 29(1) is amended by deleting "duty payable under this
Act in respect of that purchase money" and inserting instead --
20 " stamp duty payable on the sale ".
(10) Section 29(2) and (4) are amended by deleting "Commissioner
of State Taxation" and inserting instead --
" Commissioner of State Revenue ".
(11) Section 30 is amended by deleting "duty payable under this
25 Act" and inserting instead --
" stamp duty ".
page 7
Taxation Administration (Consequential Provisions) Bill 2001
Part 3 Consequential amendments
Division 1 Various Acts amended
s. 9
(12) Section 31 is amended as follows:
(a) by deleting paragraph (a) and inserting the following
paragraph instead --
"
5 (a) any head of cattle is sold and a cattle sales
statement in respect of the sale, or a return that
includes the sale (as the case requires) has been
stamped;
";
10 (b) by deleting all the words from and including "it shall not
be necessary" to the end of the section and inserting
instead --
"
no stamp duty is payable on the sale of the carcass.
15 ".
(13) Section 32 is amended by deleting "instead of complying with
the requirements of section 27(1)(c),".
(14) Section 33(1) is amended as follows:
(a) in paragraph (b) by deleting "of purchase money paid by
20 the company to the owner or his agent on the sale of
cattle or carcasses, or both, to the company by the
owner" and inserting instead --
"
in relation to sales to the company of cattle or
25 carcasses, or both,
";
(b) in paragraph (c) by deleting "duty payable under
section 26 in respect of the purchase money" and
inserting instead --
30 " stamp duty payable on the sales ".
page 8
Taxation Administration (Consequential Provisions) Bill 2001
Consequential amendments Part 3
Various Acts amended Division 1
s. 10
(15) Section 34(1) is amended by deleting "duty payable under this
Act in respect of that money" and inserting instead --
" stamp duty payable on the sale ".
(16) Section 34(2) is amended as follows:
5 (a) by deleting "Commissioner of State Taxation" and
inserting instead --
" Commissioner of State Revenue ";
(b) by deleting "Commissioner of Stamps" and inserting
instead --
10 " Commissioner of State Revenue ".
(17) Section 34(4) is amended by deleting "purchase moneys paid by
it to an owner or his agent on the sale of cattle or carcasses, or
both, to the company by the owner," and inserting instead --
" sales made to it by an owner or his agent, ".
15 (18) Sections 35 and 36 are repealed.
(19) Section 37(1) is amended as follows:
(a) by deleting "Without affecting the operation of
section 38, every" and inserting instead --
" Every ";
20 (b) by deleting "this Act" and inserting instead --
" the Stamp Act 1921 ".
(20) Section 38 is repealed.
10. Commercial Tenancy (Retail Shops) Agreements Act 1985
Section 12(3) of the Commercial Tenancy (Retail Shops)
25 Agreements Act 1985* is amended as follows:
(a) in the definition of "land tax" by deleting "Land Tax
Act 1976 " and inserting instead --
" Land Tax Act 2001 ";
page 9
Taxation Administration (Consequential Provisions) Bill 2001
Part 3 Consequential amendments
Division 1 Various Acts amended
s. 11
(b) in the definition of "notional land tax" by deleting
"Land Tax Assessment Act 1976" and inserting
instead --
" Land Tax Assessment Act 2001 ".
5 [* Reprinted as at 21 July 2000.
For subsequent amendments see Act No. 10 of 2001.]
11. Evidence Act 1906
Section 73U(1)(a) and (b) of the Evidence Act 1906* are
amended by deleting "duly".
10 [* Reprinted as at 4 January 2001.]
12. Financial Institutions Duty Act 1983
Section 3(1) of the Financial Institutions Duty Act 1983* is
amended by deleting the definition of "Commissioner" and
inserting the following definition instead --
15 "
"Commissioner" means the Commissioner of State
Revenue;
".
[* Reprinted as at 19 November 1992.
20 For subsequent amendments see 2000 Index to Legislation of
Western Australia, Table 1, p. 159-60, and Act No. 10
of 2001.]
13. Gaming Commission Act 1987
Section 101(1) of the Gaming Commission Act 1987* is
25 amended by deleting the definition of "Commissioner of State
Revenue".
[* Reprinted as at 30 October 1998.
For subsequent amendments see 2000 Index to Legislation of
Western Australia, Table 1, p. 174-5, and Act No. 10 of
30 2001.]
page 10
Taxation Administration (Consequential Provisions) Bill 2001
Consequential amendments Part 3
Various Acts amended Division 1
s. 14
14. Hale School Act 1876
Section 12 of the Hale School Act 1876* is amended by deleting
"assessment for taxation under the provisions of the Land Tax
Assessment Act 1907 " and inserting instead --
5 " land tax imposed by the Land Tax Act 2001 ".
[* Reprinted as at 20 August 1987.
For subsequent amendments see 2000 Index to Legislation of
Western Australia, Table 1, p. 192.]
15. Heritage of Western Australia Act 1990
10 (1) The amendments in this section are to the Heritage of Western
Australia Act 1990*.
[* Reprinted as at 1 June 2001.]
(2) Section 36(2)(a) is amended as follows:
(a) by deleting "Commissioner of State Taxation" and
15 inserting instead --
" Commissioner of State Revenue ";
(b) by deleting "Land Tax Act 1976 " and inserting
instead --
" Land Tax Assessment Act 2001 ".
20 (3) Section 36(3) is amended by deleting "Commissioner of State
Taxation" and inserting instead --
" Commissioner of State Revenue ".
16. Interpretation Act 1984
Section 5 of the Interpretation Act 1984* is amended by
25 inserting the following definition in the appropriate alphabetical
position --
"
"Commissioner of State Revenue" means the
Commissioner of State Revenue appointed under
page 11
Taxation Administration (Consequential Provisions) Bill 2001
Part 3 Consequential amendments
Division 1 Various Acts amended
s. 17
the Public Sector Management Act 1994 for the
purposes of the Taxation Administration Act 2001;
".
[* Reprinted as at 1 January 1999.
5 For subsequent amendments see 2000 Index to Legislation of
Western Australia, Table 1, p. 216.]
17. Metropolitan Region Town Planning Scheme Act 1959
(1) The amendments in this section are to the Metropolitan Region
Town Planning Scheme Act 1959*.
10 [* Reprinted as at 7 September 2001.]
(2) Section 41(1a) is amended as follows:
(a) by deleting "section 15A of the Land Tax Assessment
Act 1976" and inserting instead --
"
15 sections 14 and 15 of the Land Tax Assessment
Act 2001
";
(b) by deleting "Land Tax Act 1976" and inserting
instead --
20 " Land Tax Act 2001 ".
(3) Section 41(2) is amended by deleting "Land Tax Assessment
Act 1976" and inserting instead --
"
Land Tax Assessment Act 2001 and the Taxation
25 Administration Act 2001
".
(4) Section 41(4) is amended by deleting "Commissioner of State
Taxation" and inserting instead --
" Commissioner of State Revenue ".
page 12
Taxation Administration (Consequential Provisions) Bill 2001
Consequential amendments Part 3
Various Acts amended Division 1
s. 18
18. National Rail Corporation Agreement Act 1992
Section 12(3) of the National Rail Corporation Agreement
Act 1992* is amended by deleting "Commissioner of State
Taxation" and inserting instead --
5 " Commissioner of State Revenue ".
[* Act No. 56 of 1992.
For subsequent amendments see 2000 Index to Legislation of
Western Australia, Table 1, p. 306, and Act No. 10 of 2001.]
19. Pig Industry Compensation Act 1942
10 (1) The amendments in this section are to the Pig Industry
Compensation Act 1942*.
[* Reprinted as at 28 February 1975.
For subsequent amendments see 2000 Index to Legislation of
Western Australia, Table 1, p. 342.]
15 (2) Section 3 is amended by deleting the definition of "Duty
stamp".
(3) Section 13(2)(a) is amended by deleting "Commissioner of
State Taxation" and inserting instead --
" Commissioner of State Revenue ".
20 (4) Section 14(1)(b) and (c) are deleted and the following
paragraphs are inserted instead --
"
(b) lodge the statement with the Commissioner of
State Revenue within 7 days after the sale; and
25 (c) when lodging the statement pay to the
Commissioner the stamp duty payable under
section 15 on the sale.
".
page 13
Taxation Administration (Consequential Provisions) Bill 2001
Part 3 Consequential amendments
Division 1 Various Acts amended
s. 19
(5) Section 14(1a) is amended as follows:
(a) in paragraph (a) by deleting "of this Act in respect of the
purchase-money" and inserting instead --
" in respect of sales ";
5 (b) in paragraph (e) by deleting "Commissioner of State
Taxation" and inserting instead --
" Commissioner of State Revenue ";
(c) in paragraph (g) by deleting "in respect of the
purchase-money" and inserting instead --
10 " on the sale ";
(d) in paragraphs (h) and (j) by deleting "Commissioner of
State Taxation" and inserting instead --
" Commissioner of State Revenue ".
(6) Section 14(3) is amended as follows:
15 (a) by deleting paragraph (a) and the "and" following
paragraph (a)(iii) and inserting the following paragraph
instead --
"
(a) any pig is sold and a statement in respect of the
20 sale, or a return that includes the sale (as the
case requires), has been stamped;
";
(b) by deleting all the words from and including "it shall not
be necessary" to the end of the subsection and inserting
25 instead --
" no stamp duty is payable on the sale of the carcass. ".
(7) Section 14(4) is amended by deleting ", instead of complying
with the requirements of paragraph (c) of subsection (1) of this
section,".
page 14
Taxation Administration (Consequential Provisions) Bill 2001
Consequential amendments Part 3
Various Acts amended Division 1
s. 19
(8) Section 14A(1) is amended as follows:
(a) in paragraph (a) by deleting "of this Act in respect of
that money" and inserting instead --
" on the sale ";
5 (b) in paragraph (b)(i) by deleting "purchase moneys paid
by it to owners and their agents on the sale of pigs or
carcasses or both to it by owners and agents" and
inserting instead --
" sales to the company of pigs or carcasses ".
10 (9) Section 14A(3) and (5) are amended by deleting "Commissioner
of State Taxation" and inserting instead --
" Commissioner of State Revenue ".
(10) Section 15(1) is repealed and the following subsection is
inserted instead --
15 "
(1) Stamp duty is payable on the sale of any pig or carcass.
".
(11) Section 15(2) is amended in paragraph (a) of the proviso by
deleting "purchase-money shown in any return compiled and
20 lodged by authority of the permit as having been received for"
and inserting instead --
" the sale of ".
(12) Section 16(1) and (3) are repealed.
(13) Section 16(4) is amended by deleting "duty stamps issued
25 pursuant to" and inserting instead --
" stamp duty payable under ".
(14) Section 16(5) is amended by deleting "Without affecting the
generality of the last preceding subsection, every" and inserting
instead --
30 " Every ".
page 15
Taxation Administration (Consequential Provisions) Bill 2001
Part 3 Consequential amendments
Division 1 Various Acts amended
s. 20
20. Presbyterian Church Act 1908
Section 21(6) of the Presbyterian Church Act 1908* is amended
by deleting "assessment for taxation under the Land Tax
Assessment Act 1907 " and inserting instead --
5 " land tax imposed by the Land Tax Act 2001 ".
[* Act No. 2 of 1908.
For subsequent amendments see 2000 Index to Legislation of
Western Australia, Table 1, p. 355.]
21. Residential Tenancies Act 1987
10 Section 48(b) of the Residential Tenancies Act 1987* is
amended by deleting "Land Tax Act 1976 " and inserting
instead --
" Land Tax Act 2001 ".
[* Reprinted as at 22 January 1999.
15 For subsequent amendments see 2000 Index to Legislation of
Western Australia, Table 1, p. 384, and Act No. 10 of 2001.]
22. Soil and Land Conservation Act 1945
Section 25B(3)(b) of the Soil and Land Conservation Act 1945*
is deleted and the following paragraph is inserted instead --
20 "
(b) Part 6 Division 2 of the Taxation Administration
Act 2001 applies to them as if --
(i) they were land tax imposed by the Land
Tax Act 2001; and
25 (ii) references in that division to the
Commissioner of State Revenue were
references to the chief executive officer.
".
[* Reprinted as at 12 August 1997.
30 For subsequent amendments see 2000 Index to Legislation of
Western Australia, Table 1, p. 414.]
page 16
Taxation Administration (Consequential Provisions) Bill 2001
Consequential amendments Part 3
Various Acts amended Division 1
s. 23
23. Strata Titles Act 1985
(1) The amendments in this section are to the Strata Titles
Act 1985*.
[* Reprinted as at 1 July 1999.
5 For subsequent amendments see 2000 Index to Legislation of
Western Australia, Table 1, p. 433, and Act No. 10 of 2000.]
(2) Section 65(1) is amended as follows:
(a) in paragraph (a) by deleting "Commissioner of State
Taxation" and inserting instead --
10 " Commissioner of State Revenue ";
(b) in paragraph (c) by deleting "Land Tax Assessment
Act 1976" and inserting instead --
" Land Tax Assessment Act 2001 ".
(3) Section 65(2) is amended by deleting "Land Tax Assessment
15 Act 1976 " and inserting instead --
" Land Tax Assessment Act 2001 ".
(4) Section 65A is amended by deleting "Land Tax Assessment
Act 1976 " and inserting instead --
" Land Tax Assessment Act 2001 ".
20 24. Taxation (Reciprocal Powers) Act 1989
Section 3(1) of the Taxation (Reciprocal Powers) Act 1989* is
amended as follows:
(a) by deleting the definition of "Commissioner" and
inserting the following definition instead --
25 "
"Commissioner" means the Commissioner of State
Revenue;
";
page 17
Taxation Administration (Consequential Provisions) Bill 2001
Part 3 Consequential amendments
Division 1 Various Acts amended
s. 25
(b) by deleting the definition of "State Taxation Act" and
inserting the following definition instead --
"
"State Taxation Act" means --
5 (a) the Financial Institutions Duty Act 1983; or
(b) the Fuel Suppliers Licensing Act 1997.
".
[* Reprinted as at 12 October 2001.]
25. Transfer of Land Act 1893
10 Section 81U(3) of the Transfer of Land Act 1893* is repealed
and the following subsection is inserted instead --
"
(3) In subsection (1) --
"stamped" means stamped in accordance with the
15 Stamp Act 1921.
".
[* Reprinted as at 9 February 2001.
For subsequent amendments see Acts Nos. 59 of 2000
and 10 of 2001.]
20 26. Valuation of Land Act 1978
(1) The amendments in this section are to the Valuation of Land
Act 1978*.
[* Reprinted as at 15 June 2001.]
(2) Section 31B(1) is amended in the definition of "residential
25 equivalent value" by deleting "section 23AB(1) of the Land Tax
Assessment Act 1976" and inserting instead --
"
section 28(7) of the Land Tax Assessment Act 2001
".
page 18
Taxation Administration (Consequential Provisions) Bill 2001
Consequential amendments Part 3
Amendments relating to the Road Traffic Act 1974 Division 2
s. 27
(3) Section 32(1)(a) and (b) are amended by deleting "42 days" and
inserting instead --
" 60 days ".
(4) Section 33(1) is amended by deleting "42 days" and inserting
5 instead --
" 60 days ".
Division 2 -- Amendments relating to the Road Traffic Act 1974
Subdivision 1 -- Amendments if this Act commences first
27. Road Traffic Act 1974
10 Section 24(2a)(b)(ii) of the Road Traffic Act 1974* is deleted
and the following subparagraph is inserted instead --
"
(ii) the stamp duty, and any penalty tax,
payable under the Stamp Act 1921 on
15 the transfer of the licence.
".
[* Reprinted as at 19 October 2001.]
28. Road Traffic Amendment Act 2000
(1) The amendments in this section are to the Road Traffic
20 Amendment Act 2000*.
[* Act No. 39 of 2000.]
(2) Section 9 is amended in the inserted section 17 by deleting
subparagraph (1)(b)(ii) and inserting the following
subparagraph instead --
25 "
(ii) the stamp duty, and any penalty tax,
payable under the Stamp Act 1921 on
the grant or transfer of the licence.
".
30 (3) Part 3 Division 3 is repealed.
page 19
Taxation Administration (Consequential Provisions) Bill 2001
Part 3 Consequential amendments
Division 2 Amendments relating to the Road Traffic Act 1974
s. 29
29. Road Traffic Amendment (Vehicle Licensing) Act 2001
(1) The amendments in this section are to the Road Traffic
Amendment (Vehicle Licensing) Act 2001.
(2) The Table to section 23(1) is amended in the item relating to
5 section 17(1) by deleting "(2 places)".
(3) Part 3 Division 4 is repealed.
Subdivision 2 -- Amendments if Road Traffic Amendment Act 2000
commences before this Act
30. Road Traffic Act 1974
10 Section 17(1)(b)(ii) of the Road Traffic Act 1974* is deleted and
the following subparagraph is inserted instead --
"
(ii) the stamp duty, and any penalty tax,
payable under the Stamp Act 1921 on
15 the grant or transfer of the licence.
".
[* Reprinted as at 19 October 2001.]
31. Road Traffic Amendment (Vehicle Licensing) Act 2001
(1) The amendments in this section are to the Road Traffic
20 Amendment (Vehicle Licensing) Act 2001.
(2) The Table to section 23(1) is amended in the item relating to
section 17(1) by deleting "(2 places)".
(3) Part 3 Division 4 is repealed.
page 20
Taxation Administration (Consequential Provisions) Bill 2001
Consequential amendments Part 3
Amendments relating to the Road Traffic Act 1974 Division 2
s. 32
Subdivision 3 -- Amendments if Road Traffic Amendment Act 2000
and Road Traffic Amendment (Vehicle Licensing) Act 2001 commence
before this Act
32. Road Traffic Act 1974
5 Section 17(1)(b)(ii) of the Road Traffic Act 1974* is deleted and
the following subparagraph is inserted instead --
"
(ii) the stamp duty, and any penalty tax,
payable under the Stamp Act 1921 on
10 the grant or transfer of the licence.
".
[* Reprinted as at 19 October 2001.]
page 21
Taxation Administration (Consequential Provisions) Bill 2001
Part 4 Transitional provisions
Division 1 Interpretation
s. 33
Part 4 -- Transitional provisions
Division 1 -- Interpretation
33. Definitions
In this Part --
5 "commencement day" means the day on which the Taxation
Administration Act 2001 comes into operation;
"old Act" means --
(a) an Act repealed by section 5;
(b) the old Stamp Act; or
10 (c) section 41 of the Metropolitan Region Town
Planning Scheme Act 1959 as in force immediately
before the commencement day;
"old Stamp Act" means the Stamp Act 1921 as in force
immediately before the commencement day;
15 "substantive provisions", in relation to an old Act, means the
provisions of the old Act other than those dealing with
matters dealt with in the Taxation Administration Act 2001.
Division 2 -- General transitional provisions
34. General transitional arrangements
20 (1) Section 37(1) of the Interpretation Act 1984, except
paragraphs (a) and (b), does not apply in relation to the repeal of
an old Act.
(2) The repeal of an old Act does not, unless the contrary intention
appears --
25 (a) affect any right, interest, title, power or privilege
created, acquired, accrued, established or exercisable or
any status or capacity existing prior to the repeal;
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General transitional provisions Division 2
s. 34
(b) affect any duty, obligation, liability, or burden of proof
imposed, created, or incurred prior to the repeal;
(c) subject to section 11 of The Criminal Code and
section 10 of the Sentencing Act 1995, affect any penalty
5 or forfeiture incurred or liable to be incurred in respect
of an offence committed against the old Act; or
(d) affect any investigation, legal proceeding or remedy in
respect of any such right, interest, title, power, privilege,
status, capacity, duty, obligation, liability, burden of
10 proof, penalty or forfeiture.
(3) Subject to subsections (4) and (5) --
(a) a right, interest, title, power, privilege, duty, obligation,
liability or burden of proof referred to in
subsection (2)(a) or (b) may be exercised or enforced;
15 (b) a penalty or forfeiture referred to in subsection (2)(c)
may be imposed and enforced; and
(c) an investigation, legal proceeding or remedy referred to
in subsection (2)(d) may be instituted, continued, or
enforced,
20 as if the substantive provisions of the relevant old Act --
(d) had not been repealed;
(e) were a taxation Act for the purposes of the Taxation
Administration Act 2001; and
(f) had been amended to make any modifications necessary
25 for this section to have effect.
(4) If an objection, appeal or other legal proceeding (the "action")
was instituted under an old Act and was not finally determined
before the commencement day --
(a) the action may be continued;
30 (b) any requirement to pay interest on an amount of tax
determined in the action to have been overpaid applies
and may be enforced;
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Division 2 General transitional provisions
s. 35
(c) any penalty may be imposed and enforced; and
(d) any decision, order or determination made in the action
has effect, and may be enforced,
as if this Act and the taxation Acts had not commenced.
5 (5) If the time limited by an old Act for doing anything is longer
than the time limited by a taxation Act for doing the equivalent
thing under that Act, then in relation to a matter to which
subsection (3) applies, the time limited under the old Act applies
in relation to the doing of the thing under the taxation Act.
10 (6) If the time limited by an old Act for commencing proceedings in
relation to an offence under that Act is shorter than the 5 year
period limited by section 98 of the Taxation Administration
Act 2001, then despite section 98, proceedings in relation to an
offence under the old Act (including an offence under a
15 provision of the old Act that is continued in force under this
Part) cannot be commenced after the expiry of the shorter
period provided for by the old Act.
(7) In this section a reference, in relation to the Stamp Act 1921, to
the repeal of the old Act is a reference to the amendment of the
20 Act by the Stamp Amendment Act 2001.
35. Commissioner not to increase tax liability
Despite Part 3 Division 1 of the Taxation Administration Act 2001,
the Commissioner must not make a reassessment that increases the
amount of tax a person is liable to pay in relation to anything that
25 happened before the commencement day if the reassessment could
not have been made under the relevant old Act.
36. Delegations
A delegation made under an old Act and in force immediately
before the commencement day continues in force on and after
30 that day as a delegation made under section 10 of the Taxation
Administration Act 2001.
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Taxation Administration (Consequential Provisions) Bill 2001
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Debits tax Division 3
s. 37
Division 3 -- Debits tax
37. Certificates of exemption from tax (Debits Tax Assessment
Act 1990, s. 11)
(1) A certificate issued under section 11 of the Debits Tax
5 Assessment Act 1990 and in force immediately before the
commencement day continues in force on and after that day as a
certificate issued under section 10 of the Debits Tax Assessment
Act 2001.
(2) Where section 13(1) of the Debits Tax Assessment Act 2001
10 applies in relation to a certificate issued under section 11 of the
Debits Tax Assessment Act 1990 the Commissioner cannot
make a reassessment of the amount of debits tax payable on a
debit for the purpose of giving effect to that section more than
3 years after --
15 (a) if the financial institution has recovered the amount of
the debits tax paid on the debit from the customer -- the
date on which that amount was recovered; or
(b) otherwise -- the date on which the debits tax on the
debits was paid.
20 Division 4 -- Land tax
38. Exemptions for certain home unit owners (Land Tax
Assessment Act 1976, s. 19)
If the amount of land tax payable on land for the financial year
commencing on 1 July 2001 was assessed under section 19 of
25 the Land Tax Assessment Act 1976, then on and after the
commencement day section 16 of the Land Tax Assessment
Act 2001 applies in relation to that land as if that assessment had
been made under section 16.
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Taxation Administration (Consequential Provisions) Bill 2001
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Division 5 Pay-roll tax
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39. Inner city residential property rebate (Land Tax Assessment
Act 1976, s. 23AB)
A notice given by the Commissioner under section 23AB(7) of
the Land Tax Assessment Act 1976 and in force immediately
5 before the commencement day continues in force on and after
that day as a notice under section 28(4) of the Land Tax
Assessment Act 2001.
40. Land tax relief Acts
Despite --
10 (a) the repeal of the Land Tax Assessment Act 1976 and
Land Tax Act 1976; and
(b) the amendment of section 41 of the Metropolitan Region
Town Planning Scheme Act 1959,
on and after the commencement day the Land Tax Relief
15 Act 1991 and Land Tax Relief Act 1992 apply as if the
substantive provisions of the Acts mentioned in paragraphs (a)
and (b) --
(c) had not been repealed;
(d) were a taxation Act for the purposes of the Taxation
20 Administration Act 2001; and
(e) had been amended to make any modifications necessary
for this section to have effect.
Division 5 -- Pay-roll tax
41. Treatment of certain contributions (Pay-roll Tax Assessment
25 Act 1971, Sch. 2 cl. 5)
Despite the repeal of the Pay-roll Tax Assessment Act 1971,
Schedule 2 clause 5 of that Act continues to apply on and after
the commencement day in relation to contributions wholly or
partly in respect of services performed or rendered before
30 1 July 1997 as if that Act had not been repealed.
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Taxation Administration (Consequential Provisions) Bill 2001
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Stamp duty Division 6
s. 42
42. Reassessments and refunds (Pay-roll Tax Assessment
Act 1971, s. 19)
Despite sections 16(3), 20(3) and 22(4) of the Pay-roll Tax
Assessment Act 2001 and section 16(1)(a) of the Taxation
5 Administration Act 2001, the Commissioner is not required to
make a reassessment of the amount of pay-roll tax payable by
an employer in respect of wages paid or payable before the
commencement day unless an application for a reassessment is
made within 2 years after the tax was paid.
10 Division 6 -- Stamp duty
43. Adhesive stamps (Stamp Act 1921, s. 15, 21 and 23)
(1) Despite its repeal by the Stamp Amendment Act 2001, section 15
of the old Stamp Act continues in force for 12 months after the
commencement day in relation to adhesive stamps that were
15 affixed on instruments before that day.
(2) Despite their repeal by the Stamp Amendment Act 2001,
sections 21 and 23 of the old Stamp Act continue in force for
3 months after the commencement day in relation to adhesive
stamps that were affixed on instruments before that day.
20 (3) If adhesive stamps affixed to an instrument have been cancelled
in accordance with the old Stamp Act (including the provisions
of the old Stamp Act continued in force by subsections (1) and
(2)) the instrument is taken to have been endorsed in accordance
with section 17C of the Stamp Act 1921.
25 44. Printing of "Stamp Duty Paid" on cheques (Stamp Act 1921,
s. 52)
(1) An authorisation of a financial institution granted under
section 52 of the old Stamp Act and in force immediately before
the commencement day continues in force on and after that day
30 as a special tax arrangement made under the Taxation
Administration Act 2001.
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Taxation Administration (Consequential Provisions) Bill 2001
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Division 6 Stamp duty
s. 45
(2) Any requirement that applied, immediately before the
commencement day, to a person to whom an authorisation
continued by subsection (1) had been granted (whether imposed
by the old Stamp Act or as a condition to which the
5 authorisation was subject), continues as a condition to which the
special tax arrangement referred to in subsection (1) is subject.
45. First home owners -- reassessment (Stamp Act 1921,
s. 75AG)
Despite section 17(1) of the Taxation Administration Act 2001,
10 if property that included a dwellinghouse was conveyed or
transferred before the commencement day, an application for a
reassessment of the duty payable on the conveyance or transfer
on the basis that a rebate under section 75AG of the old Stamp
Act should have been, but was not, allowed cannot be made
15 more than 12 months after the date of the original assessment.
46. Reassessment of duty on grant or transfer of vehicle licences
(Stamp Act 1921, s. 76C(18) and (19), 76CA(3a) and 76CB(9))
(1) This section applies in relation to a grant or transfer of a licence
that occurred before the commencement day.
20 (2) Despite section 17(1) of the Taxation Administration Act 2001,
an application for a reassessment of the duty payable on the
grant or transfer of a licence on the basis that the duty should
not have been paid because --
(a) in the case of a grant -- no vehicle licence fee was
25 payable under the Road Traffic Act 1974 in respect of
the licence; or
(b) in the case of a transfer -- had the transferee applied for
the licence on the date of the transfer no vehicle licence
fee would have been payable under the Road Traffic
30 Act 1974,
cannot be made more than 15 months after the licence was
granted or transferred.
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Taxation Administration (Consequential Provisions) Bill 2001
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Stamp duty Division 6
s. 47
(3) Despite section 17(1) of the Taxation Administration Act 2001,
an application for a reassessment of the duty paid on the transfer
of a licence on the basis that the duty should have been, but was
not, charged in accordance with item 6 of the Second Schedule
5 to the old Stamp Act because the transfer did not pass a
beneficial interest, cannot be made more than 12 months after
the licence was transferred.
(4) Despite section 17(1) of the Taxation Administration Act 2001,
an application for a reassessment of the duty payable on the
10 grant or transfer of a licence on the basis that the duty should
have been, but was not, assessed on the net market value of the
vehicle (as defined in section 76CB of the old Stamp Act),
cannot be made more than 12 months after the licence was
granted or transferred.
15 47. Alternative to stamping individual insurance policies
(Stamp Act 1921, s. 95A)
(1) A permission granted under section 95A of the old Stamp Act
and in force immediately before the commencement day
continues in force on and after that day as a special tax
20 arrangement made under the Taxation Administration Act 2001.
(2) Any requirement that applied, immediately before the
commencement day, to a person to whom a permission
continued by subsection (1) had been granted (whether imposed
by the old Stamp Act or as a condition to which the permission
25 was subject), continues as a condition to which the special tax
arrangement referred to in subsection (1) is subject.
48. Workers' compensation insurance (Stamp Act 1921, s. 97
and item 16 of the Second Schedule)
(1) Despite section 17(1) of the Taxation Administration Act 2001,
30 an application for a reassessment of the duty payable on the
issue or renewal of a policy of insurance that occurred before
the commencement day on the basis that the duty was assessed
under item 16(1)(a)(i) of the Second Schedule to the old Stamp
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Taxation Administration (Consequential Provisions) Bill 2001
Part 4 Transitional provisions
Division 6 Stamp duty
s. 49
Act but should have been assessed under item 16(1)(a)(ii),
cannot be made more than 2 years after the beginning of the
insurance policy's cover period.
(2) Despite the amendment of Schedule 2 item 16(1)(a) of the
5 Stamp Act 1921, on and for 12 months after the commencement
day --
(a) the reference in Schedule 2 item 16(1)(a)(i)(A) to the
Pay-roll Tax Assessment Act 2001 includes a reference
to the Pay-roll Tax Assessment Act 1971; and
10 (b) the reference in Schedule 2 item 16(1)(a)(i)(B) to
section 39 or 40 of the Pay-roll Tax Assessment
Act 2001 includes a reference to section 10 of the
Pay-roll Tax Assessment Act 1971.
49. Payment of duty by returns (Stamp Act 1921, s. 112V)
15 (1) A permission granted under section 112V of the old Stamp Act
and in force immediately before the commencement day
continues in force on and after that day as a special tax
arrangement under the Taxation Administration Act 2001.
(2) Any requirement that applied, immediately before the
20 commencement day, to a person to whom a permission
continued by subsection (1) had been granted (whether imposed
by the old Stamp Act or as a condition to which the permission
was subject), continues as a condition to which the special tax
arrangement referred to in subsection (1) is subject.
page 30
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