Acts Amendment (Commissioner of State Taxation) Act 1970 (WA)

1970.] Acts Amendment (Commissioner [No. 21.

of State Taxation).

ACTS AMENDMENT

(COMMISSIONER OF STATE

TAXATION).

No. 21 of 1970.

AN ACT to amend certain Acts to make provision for the Commissioner of State Taxation to exercise certain powers thereunder and for other purposes.

[Assented to 8th May, 1970.]

BE it enacted by the Queen's Most ExcellentMajesty, by and with the advice and consent of the Legislative Council and the Legislative Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows:—

1.    This Act may be cited as the Acts Amendment Short title.

(Commissioner of State Taxation) Act, 1970.

Commence-

This Act or any Part thereof shall come into

operation on such date or such dates as are

respectively fixed by proclamation.

ment.

2.

No. 21.] Acts Amendment (Commissioner [1970.

of State Taxation).

PART I.-LAND TAX ASSESSMENT ACT, 1907-1969.

Shorttle

and eft tion. 3. (1) In this Part of this Act the Land Tax

Assessment Act, 1907-1969 is ref erred to as the principal Act.

Vol. 17

Reprinted	(2) The principal Act as amended by this Act
Acts as

amended by	may be cited as the Land Tax Assessment Act,
Acts Nos. 68
of 1960, 104	1907-1970.
if 1965, 113
of 1965, 56 of 1968 and 95 of 1969.
Amendment

to s. 2.	4. Section 2 of the principal Act is amended by "Commissioner" means the person holding the office of Commissioner of State Taxation under the Public Service Act, 1904. .
tion.)

(interpreta-

substituting for the definition "Commissioner" a

definition as follows

Repeal and

re-enactment	5. Section 3 of the principal Act is repealed and
of s. 3.

(Commis-	re-enacted as follows-
sioner and officers may be
appointed.)
Power of

Commis-	3.	(1) The Commissioner of State Taxation
sioner to

administer	shall, subject to any direction of the Treasurer,
Act and
annual	have the general administration of this Act.
report.
(2) The Commissioner shall furnish to the Treasurer annually for presentation to Parliament, a report on the working of this Act. .
Repeal and

re-enactment	6. Section 4 of the principal Act is repealed and
of s. 4.

(Delegation re-enacted as follows—

of duties.)

Power of

(1) The Commissioner may, by instru- ment in writing under his hand, delegate to the person holding the office of Assistant Commissioner (Land Tax) or other officers of the staff assisting the Commissioner in the administration of this Act such powers, duties and functions other than the power of delega- tion conferred by this section as are conferred or imposed upon the Commissioner by or under this Act and which are specified in the instrument.

Commis- 4.

sioner to

delegate.

1970.] Acts Amendment (Commissioner [No. 21. 125

of State Taxation).

(2) A delegation under this section does not prevent the exercise of a power or the performance of a duty or function by the Commissioner.

Repeal of

7.	Section 5 of the principal Act is repealed.	s. (Gazette notice sufficient.)
Repeal and

8. re-enacted as follows-	Section 6 of the principal Act is repealed and	re-enactment of S.C.
(Secrecy to be main- tained.)
Secrecy.

6. (1) This section applies to every person who is or has been the Commissioner or a member of the staff assisting the Commissioner in the administration of this Act.

(2) Subject to this section and section 79A of this Act, a person to whom this section applies shall not, either directly or indirectly, except in the performance of a duty under or in connection with this Act

(a) make a record of, or divulge or communicate to any person any information concerning the affairs of any other person acquired by him by reason of his office or employment under or for the purposes of this Act;

or

(b) produce to any person any document furnished for the purposes of this Act.

Penalty: Five hundred dollars.

(3) A person to whom this section applies

(a) may produce in any court any docu- ment relating to the affairs of any other person of which he has the custody or to which he has access by virtue of his office or employment under or for the purposes of this Act;

Or

No. 21.] Acts Amendment (Commissioner [1970.

of State Taxation).

(b) may divulge or communicate to any court any information concerning the affairs of any other person obtained by him by reason of any such office or employment

when required by that court so to do or when it is necessary to do so for the purposes of any proceedings for the recovery of any tax and fines, or of a prosecution under or arising out of, this Act. .

Repeal of a. 7.

(Oath of	9.	Section 7 of the principal Act is repealed.
fidelity and secrecy.)
Amendment

to s. 59.	10.	Section 59 of the principal Act is amended
(Comission-

er may	by deleting the passage "or the Commonwealth
appear by
solicitor or	Taxation Department," in lines three and four.
public officer.)
Repeal of

s. 67.	11.	Section 67 of the principal Act is repealed.
(Publication of regulations.)
Amendment
to s. 79.	12.	Section 79 of the principal Act is amended
(Information

obtained	by adding the word "State" before the word
under this
Act may be	"Taxation" in line two and line six.
used under other Acts.)
S. 79A added.	13. The principal Act is amended by adding after section 79 a section as follows-
Exchange of

information. 79A. The Commissioner or any person authorised by instrument in writing under the hand of the Commissioner may communicate or divulge to

(a) the Commissioner, Second Commis- sioner or a Deputy Commissioner under any law of the Commonwealth relating to taxation or to any person authorised in writing by any such Commissioner, Second Commissioner or Deputy Commissioner; or

1970.] Acts Amendment (Commissioner [No. 21.

of State Taxation).

(b) the Commissioner or any other officer of any State or Territory of the Com- monwealth administering any law of the State or Territory relating to taxation or to any person authorised in writing by any such Commissioner or other officer

any information concerning the affairs of any person disclosed or obtained under the provi- sions of this Act. .

PART IL-VERMIN ACT, 1918-1965.

Short title

14. (1) In this Part of this Act the Vermin Act, and citation.

1918-1965 is referred to as the principal Act.

Vol. 17

(2) The principal Act as amended by this Act may be cited as the Vermin Act, 1918-1970.

Reprinted

Acts as

amended by Acts Nos. 32 of 1963. 2 of 1964, 47 of

1965 and 113

of 1965.

Amendment

15. Paragraph (a) of section 61 of the principal Act is amended by adding before the word

to s. 61.

(Adoption of

rating appeal

provisions

"Taxation" in line nine the word "State".

of Local

Government

Act, 1960.)

Amendment

16. Section 103 of the principal Act is amended by adding before the word "Taxation" in

to s. 103.

for(Special rate destruction

(a) lines three and nine of subsection (1); of vermin.)

(b) line four of subsection (2a); and

(c) line one of subsection (7),

the word "State".

PART III.-NOXIOUS WEEDS ACT, 1950-1969.

17. (1) In this Part of this Act the Noxious	Short title
and citation.

Weeds Act, 1950-1969 is referred to as the principal

Act.

Vol. /5

(2) The principal Act as amended by this Act may be cited as the Noxious Weeds Act, 1950-1970.

Reprinted

Acts as

amended by Acts Nos. 33 of 1963. 113 of

1965 and 44

of 1969.

No. 21.] Acts Amendment (Commissioner [1970.

of State Taxation).

Amendment

to s. 48A.	18. Section 48A of the principal Act is amended
(Special

rates for the	by adding before the word "Taxation" in
destruction
of Noxious

Weeds.)	(a)	line seven and the last line of subsection (1);
(b)	line one of subsection (3); and
(c)	lines three and seven of subsection (4),

the word "State".

Amendment

to s. 48B.	19. Section 48B of the principal Act is amended
(SUms equal

to weed	by adding before the word "Taxation" in line five
rates to be
appropri-	the word "State".
ated.)
PART IV.-METROPOLITAN REGION TOWN PLANNING

SCHEME ACT, 1959-1969.

and citation.

Short title 20. (1) In this Part of this Act the Metropolitan Region Town Planning Scheme Act, 1959-1969 is referred to as the principal Act.

Reprinted as

approved for (2) The principal Act as amended by this Act

reprint 21st

June, 1966, as may be cited as the Metropolitan Region Town

amended by

Acts Nos. 84 Planning Scheme Act, 1959-1970.

of 1966. 62 and 69 of 1968 and 104

of /969.

Amendment

to 4/. 21. Subsection (4) of section 41 of the principal

/laiity to

(Owner's Act is amended by adding before the word

Pay Metro- "Taxation" in line three the word "State".

Politan

Region

Improvement

Tax.)

PART V.-LOCAL GOVERNMENT ACT, 1960-1969.

Short title 22.

(1) In this Part of this Act the Local Government Act, 1960-1969 is referred to as the principal Act.

and citation.

Reprinted as

approved for	(2) The principal Act as amended by this Act
reprint 3rd

May, 1968, as	may be cited as the Local Government Act, 1960-
amended by
Acts Nos. 21	1970.
of 1968 and
35, 83 and 107 of 1969. Amendment

to s. 533.	23.	Section 533 of the principal Act is amended
(Council
must adopt

valuations.)

(a) by substituting for the passage, "Commis-

sioner of Taxation appointed under the

Land Tax Assessment Act, 1907," in lines

1970.] Acts Amendment (Commissioner [No. 21.

of State Taxation).

one, two and three of paragraph (a) of subsection (2) the words "Commissioner of State Taxation"; and

(b) by adding before the word "Taxation" in line four of subsection (6) the word "State".

24. Subsection (1) of section 534 of the principal porn: rga e n t

Act is amended by adding before the word bound eg

increase or

"Taxation" in line seven the word "State".

reduce

values in

accordance

with taxa-

tion values.)

25. Section 537 of the principal Act is amended =5114-nent (Valuation

by adding before the word "Taxation" in—	cd tramways
or railways
generally.)

(a)	line one of subsection (2);
(b)	lines five, ten and fourteen of subsection (4); and

(c) line seven of subsection (5),

the word "State".

26. Paragraph (a) of subsection (1) of section trIrr . /5-ta en t

540 of the principal Act is amended by adding	enth
seven the word "State".

before the word "Taxation" in lines three and Schedule.)

27. Subsection (2) of section 545 of the principal tomsernt

Act is amended by adding before the word ii°0111 rgid;lacfue

under s. 534

"Taxation" in line one the word "State".

Council to

adjust rate.)

PART VI.-STAMP ACT, 1921-1969.

Short title

28. (1) In this Part of this Act the Stamp Act, and citation.

1921-1969 is referred to as the principal Act.

Reprinted as

(2) The principal Act as amended by this Act may be cited as the Stamp Act, 1921-1970.	approved for reprint 27th
August. 1968as amended
by Acts Nos. 54 of 1968 and 113 of 1969.

No. 21.] Acts Amendment (Commissioner [1970.

of State Taxation).

Amendment

to s. 4. 29. Section 4 of the principal Act is amended by "Commissioner" means the person holding the office of Commissioner of State Taxation, under the Public Service Act, 1904. .

(Definitions.)

substituting for the definition "Commissioner" a

definition as follows

Repeal of s. 6.

(Appoint-	30.	Section 6 of the principal Act is repealed and
ment of

Commission-	a section as follows is substituted-
er of
Stamps.)
New section substituted. Power of

Commission-	6. (1) The Commissioner may, by instru- ment in writing under his hand, delegate to the person holding the office of Assistant Commissioner (Stamp Duties) or other officer of the staff assisting the Commissioner in the administration of this Act such powers, duties and functions as are conferred or imposed upon the Commissioner by or under this Act and which are specified in the instrument.
er to
delegate.
(2) A delegation under this section does not prevent the exercise of a power or the performance of a duty or function by the Commissioner.

Repeal and	31.	Section 8 of the principal Act is repealed
re-enactment
of s. 8.

(Taxation

and re-enacted as follows-

officers may

communicate

information

to Commis-

sioner of

Stamps.)

Power of

Commission-	8. The Commissioner may use for the
er to use

information.	purposes of this Act any information concern- ing the affairs of any other person acquired by him by reason of his office under or for the purposes of the Land Tax Assessment Act, 1907. .
PART VII.-CATTLE INDUSTRY COMPENSATION

ACT, 1965-1969.

Short title

and citatin 32. (1) In this Part of this Act the Cattle

Industry Compensation Act, 1965-1969 is referred

to as the principal Act.

o

1970.] Acts Amendment (Commissioner [No. 21.

of State Taxation).

Act No. 41 of

(2) The principal Act as amended by this Act may be cited as the Cattle Industry Compensation

1965 as

amended by

Act No. 14 of

Act, 1965-1970.

1969.

Amendment

33.

Section 6 of the principal Act is amended by substituting for the definition "Commissioner of	to s. 6.
tion.)
(Interpreta-
Stamps" a definition as follows

"Commissioner of State Taxation" means the person holding the office of Commissioner of State Taxation under the Public Service Act, 1904; .

34.   Paragraph (c) of subsection (1) of section trent

23 of the principal Act is amended by substituting (Aplication

oA the Fund.)

for the word "Stamps" in line two the words "State

Taxation".

Amendment

35.

Section 25 of the principal Act is amended by substituting for the word "Stamps" in line four

to s. 25.

(Contribu-

tion to the

Fund by

the words "State Taxation".

Treasurer.)

Amendment

36. Paragraph (c) of subsection (1) of section 27 of the principal Act is amended by substituting

to s. 27.

on sales of (Statements

for the word "Stamps" in line two the words "State

cattle.)

Taxation".

Amendment

37.

Subsection (3) of section 28 of the principal Act is amended by substituting for the word

to s. 28.

(Minister

may exempt

"Stamps" in line seven the words "State Taxation".

agent from

completing

cattle sales

statements.)

Amendment

38.

Section 29 of the principal Act is amended by substituting for the word "Stamps" in the last	to s. 29.
to Minister
(Agent to pay
lines of subsection (2) and subsection (4) the words	duty out of
Purchase
"State Taxation".	money.)

132          No. 21.] Acts Amendment (Commissioner [1970.

of State Taxation).

Amendment

to s. 34.	39. Subsection (2) of section 34 of the principal
(Processing

company to

Act is amended by substituting for the word

Pay to

Minister

"Stamps" in line six the words "State Taxation".

duty out of

purchase

money.)

Amendment

to s. 35. 40. Subsection (1) of section 35 of the principal

(Cattle sales	Act is amended by substituting for the word
duty
stamps.)	"Stamps" in line four the words "State Taxation".
Amendment

to s. 36.	41.	Section 36 of the principal Act is amended
stamp duty.)

(Recovery of

by substituting for the word "Stamps" in line four

the words "State Taxation".

PART VIII.-PIG INDUSTRY COMPENSATION

ACT, 1942-1969.

Short title

(1) In this Part of this Act the Pig Industry Compensation Act, 1942-1969 is referred to as the principal Act.

and citation 42.

Vol. 17

Reprinted	(2) The principal Act as amended by this Act
Acts as

amended by	may be cited as the Pig Industry Compensation
Acts Nos. 30
of 1963. 76	Act, 1942-1970.
of 1965, 113 of 1965 and 42 of 1969.
Amendment

to s. 13.	43.	Paragraph (a) of subsection (2) of section
ment of Pig

(Establish-	13 of the principal Act is amended by substituting
Industry
Compensa-	for the word "Stamps" in line two the words
tion Fund.)	"State Taxation".
Amendment

to s. 14. 44. Section 14 of the principal Act is amended

(Statements by substituting for the word "Stamps" in-

to be made	out on sale
of pigs, and (a) line two of paragraph (c) of subsection
stamps (1),
affixed.)

(b)	line two of paragraph (e) of subsection (la);
(c)	line seven of paragraph (h) of subsection (la); and
(d)	line eight of paragraph (j) of subsection (la),

the words "State Taxation".

1970.] Acts Amendment (Commissioner [No. 21.

of State Taxation).

Amendment

45. Subsection (4) of section 14A of the principal Act is amended by substituting for the word

to s. 14A.

(Permit to

processing company

"Stamps" in line seven the words "State Taxation".

exempting

owners and

agents from

compliance with section fourteen.)

46. Subsection (3) of section 16 of the principal tolank i ge . ye t

Act is amended by substituting for the word (

"Stamps" in line three the words "State Taxation". =Irby	Commission-
ero
sm ss f ps )

PART IX.-BETTING CONTROL ACT, 1954-1963.

47.    (1) In this Part of this Act the Betting ration.

Control Act, 1954-1963 is referred to as the principal

Act.

(2) The principal Act as amended by this Act Rep rled

may be cited as the Betting Control Act, 1954-1970. amended by	Act No. 28 of
1963.

48.    Section 4 of the principal Act is amended by tarnstment

substituting for the definition "Commissioner" a alsrpreta-

definition as follows

"Commissioner" means the person holding the office of Commissioner of State Taxation under the Public Service Act, 1904; .

PART X.-TOTALISATOR DUTY ACT, 1905-1960.

Short title

(1) In this Part of this Act the Totalisator

Duty Act, 1905-1960 is referred to as the principal

Act.

and citation.

Vol. 17

(2) The principal Act as amended by this Act may be cited as the Totalisator Duty Act, 1905-

Reprinted

Acts.

1970.

Amendment

49.

50. Section 3 of the principal Act is amended to s. 3, (Duty on

(a) by substituting for the passage "Commis- takings of

sioner of Stamps appointed under the	totalisators.)
Stamp Act, 1921-1944," in lines two and three of subsection (1) the passage

No. 21.] Acts Amendment (Commissioner [1970.

of State Taxation).

"Commissioner of State Taxation appointed

under the Public Service Act, 1904,";

(b)	by substituting for the word "Stamps" in lines four and fifteen of subsection (lb) the words "State Taxation";
(c)	by substituting for the word "Stamps" in line four of subsection (4) the words "State Taxation".

Amendment

to s. 4.	51.	Subsection (1) of section 4 of the principal
(Accounts to

be forwarded	Act is amended by substituting for the word
to Commis-
sioner of	"Stamps" in line four the words "State Taxation".
Stamps.)
Amendment

to s. 5.	52.	Section 5 of the principal Act is amended by
omission to

(Penalty for	substituting for the word "Stamps" in line two the
make true
statement.)	words "State Taxation".
Amendment

to s. 6.	53.	Section 6 of the principal Act is amended by
(Duties to

debts due to	substituting for the word "Stamps" in line eight
His Majesty.)	the words "State Taxation".
Amendment

to S. 8.	54.	Section 8 of the principal Act is amended by
(Inspection

of books etc.)

substituting for the word "Stamps" in lines five and

six the words "State Taxation".

PART XI.-TOTALISATOR AGENCY BOARD BETTING

ACT, 1960-1966.

Short title

(1) In this Part of this Act the Totalisator Agency Board Betting Act, 1960-1966 is referred to as the principal Act.

and citation. 55.

Reprinted as

approved for	(2) The principal Act as amended by this Act
reprint 9th

April. 1968.

may be cited as the Totalisator Agency Board

Betting Act, 1960-1970.

Amendment

to s. 27.	56.	Section 27 of the principal Act is amended
(Commis-

sioner of

by substituting for the passage "The Commissioner

Stamps to

Par percent-

of Stamps appointed under the Stamp Act, 1921,"

age of

totalisator

in lines one and two the passage "The Commissioner

duty to

Board.)

of State Taxation appointed under the Public

Service Act, 1904,".

1970.] Acts Amendment (Commissioner [No. 21.

of State Taxation).

Amendment

57. Subsection (3) of section 32 of the principal Act is amended by substituting for the passage

to s. 32.

(Registration

of licensed

"The Commissioner of Stamps appointed under the

premises and

licenses for

certain

Stamp Act, 1921," in lines one and two the passage

bookmakers

"The Commissioner of State Taxation appointed

cancelled.)

under the Public Service Act, 1904,".

Subsection (1) of section 36 of the principal tram:4A Act is amended by substituting for the passage 1,,,n?ofof "Commissioner of Stamps under the Stamp Act, gro,Ittorsto_ 1921," in lines two and three the words raolrerfn.P8

58.

"Commissioner of State Taxation".	persons to
enter race
courses. etc.)

59.   Paragraph (b) of subsection (1) of section tomser ent

57 of the principal Act is amended by substituting =lull a -

for the words "Commissioner of Stamps" in line

four the words "Commissioner of State Taxation".

PART XII.-ADMINISTRATION ACT, 1903-1969.

60.    (1) In this Part of this Act the Administra- mogiattroo.

tion Act, 1903-1969 is referred to as the principal

Act.

(2) The principal Act as amended by this Act Rep rinted

may be cited as the Administration Act, 1903-1970. Acts cted by

Act No. 2

of 1969.

61. Paragraph (a) of subsection (1) of section Amendment to s. 15A

15A of the principal Act is amended by substituting (Distribution

for the words "Commissioner of Probate Duties" income )

of net

in lines four and five the words "Commissioner of

State Taxation".

Section 65 of the principal Act is amended by substituting for the definition "Commissioner" a	Amendment
to s. 65.
tion.) (Interpreta-
definition as follows

62.

"Commissioner" means the person holding the office of Commissioner of State Taxation under the Public Service Act, 1904. .

No. 21.] Acts Amendment (Commissioner [1970.

of State Taxation).

Amendment

to s. 65A.	63. Section 65A of the principal Act is
(Appoint-

ment of	amended
Commis-

sioner.) (a) by repealing and re-enacting subsection (1) as follows

(1) The Commissioner of State Taxa- tion is charged with the performance and exercise of the duties and powers imposed on or vested in the Commissioner of State Taxation by this or any other Act for the time being in force. ;

(b) by adding after subsection (1) a subsection as follows

(la) (a) The Commissioner may, by instrument in writing under his hand, delegate to the person holding the office of Assistant Commissioner (Probate Duties) or other officer of the staff assisting the Commissioner in the administration of this Act such duties and powers, other than the power of delegation conferred by this section, as are imposed on or vested in the Commis- sioner by or under this Act and which are specified in the instrument.

(b) A delegation under this section does not prevent the performance of a duty or the exercise of a power by the Commissioner. ;

and

(c) by adding after subsection (2) a subsection as follows

(3) Where in any will, settlement, deed or document, reference is made to the Commissioner of Probate Duties in relation to his office, or to the exercise by him of any of his functions, as Commissioner under this Act, such refer- ence, unless the context requires other- wise, shall on and after the coming into operation of Part XII of the Acts Amend- ment (Commissioner of State Taxation) Act, 1970, be deemed to refer to the Commissioner of State Taxation. .

1970.] Acts Amendment (Commissione • [No. 21.

of State Taxation).

Section 650

64. The principal Act is amended by adding added.

after section 65B a section as follows-

Exchange of

650. The Commissioner or any person information.

authorised by instrument in writing under the hand of the Commissioner may communicate or divulge to

(a)	the Commissioner, Second Commis- sioner or a Deputy Commissioner under any law of the Commonwealth relating to probate or death duties or to any person authorised in writing by any such Commissioner, Second Com- missioner or Deputy Commissioner; or
(b)	the Commissioner or any other officer of any State or Territory of the Commonwealth administering any law of the State or Territory relating to probate or death duties or to any person authorised in writing by any such Commissioner or other officer

any information concerning the affairs of any deceased person disclosed or obtained under the provisions of this Act. .

PART XIII.-MISCELLANEOUS.

Construction

65. A reference of other Acts and

(a)	in any Act other than any principal Act	instruments,
as amended by this Act;
(b)	an instrument including regulations, rules or by-laws having effect by virtue of any Act; and
(c)	an instrument having effect by virtue of such an instrument as is referred to in paragraph (b) of this section,

in force on the coming into operation of this Act, to the Commissioner of Taxation, the Commissioner of Stamps or the Commissioner of Probate Duties shall be read as a reference to the Commissioner of State Taxation.