Pay-roll Tax Assessment Act 1941 (Cth)
This compilation was prepared on 16 October 2000
taking into account amendments up to Act No. 43 of 1996
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra
Contents
This Act may be cited as the
Pay‑roll Tax Assessment Act 1941 .
(1) In this Act, unless the contrary intention appears:
agent includes every person who in Australia, for or on behalf of any person out of Australia (in this section calledthe principal ), holds or has the management or control of the business of his principal, and every person declared by the Commissioner to be an agent or the sole agent for any person for the purposes of this Act.
company includes all bodies or associations (corporate or unincorporate) and partnerships.
Deputy Commissioner means a Deputy Commissioner of Taxation.
employer means any person who pays or is liable to pay any wages and includes:
(a) the Crown in the right of a State;
(b) a municipal corporation or other local governing body or a public authority constituted under any State Act;
(c) any public authority constituted under any Act or under any law in force in a Territory of the Commonwealth the wages paid by which are not paid out of the Consolidated Revenue Fund.
liquidator means the person who, whether or not appointed as liquidator, is the person required by law to carry out the winding up of a company.
person includes a company.
Second Commissioner means a Second Commissioner of Taxation.
tax means the tax imposed by thePay‑roll Tax Act 1941 .
the Commissioner means the Commissioner of Taxation.
Tribunal means the Administrative Appeals Tribunal.
trustee , in addition to every person appointed or constituted trustee by act of parties, by order or declaration of a court, or by operation of law, includes:
(a) an executor or administrator, guardian, committee, receiver or liquidator; and
(b) every person having or taking upon himself the administration or control of any real or personal property affected by any express or implied trust, or acting in any fiduciary capacity, or having the possession, control or management of any real or personal property of a person under any legal or other disability.
wages means any wages, salary, commission, bonuses or allowances paid or payable (whether at piece work rates or otherwise and whether paid or payable in cash or in kind) to any employee as such and, without limiting the generality of the foregoing, includes:
(a) any payment made under any prescribed classes of contracts to the extent to which that payment is attributable to labour;
(b) any payment made by a company by way of remuneration to a director of that company;
(c) any payment made by way of commission to an insurance or time‑payment canvasser or collector; and
(d) the provision by the employer of meals or sustenance or the use of premises or quarters as consideration or part consideration for the employee’s services.
(2) For the purposes of this Act meals or sustenance provided by an employer shall be deemed to have a value of One dollar fifty cents per week or, in any particular case or class of cases, such other value as is prescribed, and the use of premises or quarters provided by an employer shall be deemed to have a value of Fifty cents per week or, in any particular case or class of cases, such other value as is prescribed.
(3) Where any wages are paid or payable in respect of any service performed or rendered, those wages shall, for the purposes of this Act, be deemed to have been paid, or to be payable, as the case may be, in respect of the period of time in which that service was performed or rendered.
The Commissioner shall have the general administration of this Act.
(1) Subject to this section, a Second Commissioner shall have and may exercise all the powers and functions of the Commissioner under this Act.
(2) Where in this Act the exercise of any power or function by the Commissioner or the operation of any provision of this Act is dependent upon the opinion, belief or state of mind of the Commissioner in relation to any matter, that power or function may be exercised by a Second Commissioner or that provision may operate (as the case may be) upon the opinion, belief or state of mind of a Second Commissioner in relation to that matter.
(3) Nothing in this section shall be deemed to confer upon a Second Commissioner any power or function of the Commissioner under section four or ten of this Act, or to prevent the exercise of any power or function by the Commissioner under this Act, and the Commissioner shall have, in relation to any act of a Second Commissioner, the same power as if that act were done by himself.
Any reference in this Act to the Commissioner shall be deemed to include:
(a) in respect of matters as to which a Second Commissioner has exercised any power or function conferred upon him by this Act—a reference to that Second Commissioner; and
(b) in respect of matters as to which a Deputy Commissioner has exercised any power or function conferred upon him by delegation—a reference to that Deputy Commissioner.
(1) The Commissioner shall furnish to the Treasurer annually, for presentation to the Parliament, a report on the working of this Act.
(2) In the report the Commissioner shall draw attention to any breaches or evasions of this Act which have come under his notice.
(1) Every person executing any power or duty conferred or imposed on an officer under this Act or the Regulations thereunder shall, before entering upon his duties or exercising any power under this Act, make before a Justice of the Peace or a Commissioner for taking Affidavits or a Commissioner for Declarations, a declaration in the form prescribed.
(2) Any person who acts in the execution of any duty under this Act, or the Regulations thereunder, before he has made the prescribed declaration, or who after making the declaration makes a record of or divulges any information relating to the affairs of a person except in the performance of any duty under this Act shall be guilty of an offence.
Penalty: Five hundred dollars.
(3) Any person who has been an officer or has performed any duty under this Act, and who communicates any information acquired by him in the performance of any duty under this Act or the Regulations thereunder to any person, other than a person to whom he is authorized by the Commissioner, a Second Commissioner or a Deputy Commissioner to communicate it, shall be guilty of an offence.
Penalty: Five hundred dollars.
(4) Notwithstanding anything contained in this section, the Commissioner, a Second Commissioner or a Deputy Commissioner may communicate any matter, which comes to his knowledge in the performance of his official duties, to the Tribunal in connection with proceedings under an Act of which the Commissioner has the general administration, to the Commissioner of Income Tax for any State, or the officer or authority administering any Act of a State relating to Stamp Duties or Succession Duties (who is authorized by law to afford similar information to the Commissioner, a Second Commissioner or a Deputy Commissioner) or to the Comptroller‑General of Customs.
(5) Where any matter is communicated to the Tribunal in pursuance of this section and that matter consists of returns or declarations, or information derived from the returns or declarations, of a person other than the employer directly concerned in the review in the course of which the communication is made, the members of the Tribunal shall be subject to the same obligation as is imposed by subsection (3) of this section upon a person who has been an officer under this Act.
(6) An officer shall not be required to produce in any court any return, assessment or notice of assessment, or to divulge or communicate to any court any matter or thing coming under his notice in the performance of his duties under this Act except as may be necessary for the purpose of carrying into effect the provisions of this Act.
(7) Where the Treasurer is satisfied that it is desirable to do so for the purpose of enabling the Government of the Commonwealth to review the operation of the provisions of this Act, relating to rebates of tax by reference to exports, he may, by writing under his hand, request the Commissioner to communicate to him, or to a person specified in the request, being a Minister of State, the Secretary to the Department of the Treasury or the Secretary to the Department of Trade and Resources, information relating to such matters as are specified in the request, and, notwithstanding anything contained in this section, the Commissioner, or an officer authorized by him, shall communicate information relating to those matters to the person specified in the request.
(8) The Secretary to the Department of the Treasury, the Secretary to the Department of Trade and Resources or any other officer or employee of the Commonwealth shall not, either while he is, or after he ceases to be, such an officer or employee:
(a) except in the performance of a duty as an officer or employee of the Commonwealth, make a record of, or divulge or communicate to a Minister of State or any other officer or employee of the Commonwealth, any information relating to the affairs of a person acquired by him by reason, directly or indirectly, of a communication in accordance with the last preceding subsection; or
(b) divulge or communicate any such information to any person who is not a Minister of State or officer or employee of the Commonwealth.
Penalty: Five hundred dollars.
(9) A person to whom the last preceding subsection applies shall not be required to produce in any court a document containing information referred to in that subsection or to divulge or communicate to a court any such information.
Subject to, and in accordance with, the provisions of this Act, the tax imposed by the
Pay‑roll Tax Act 1941 shall be levied and paid on all wages paid or payable by any employer in respect of any period of time occurring after the thirtieth day of June, One thousand nine hundred and forty‑one.
Pay‑roll tax shall be paid by the employer who pays or is liable to pay the wages.
(1) For the purpose of ascertaining the tax payable by an employer, there shall, subject to the next succeeding subsection, be deducted from the amount of the wages included in a return furnished in accordance with section eighteen or section nineteen of this Act, or from the amount of any wages assessed by the Commissioner in pursuance of section twenty‑three of this Act:
(a) where the return or assessment relates to a month—the amount prescribed in subsection (1B) of this section in respect of that month; or
(b) where the return or assessment relates to a period of more than one month—for each month included in that period the amount prescribed in subsection (1B) of this section in respect of that month.
(1A) For the purpose of ascertaining the tax payable by an employer who was an employer during part only of a month, the amount to be deducted for that month from the amount of the wages included in a return or assessment relating to that month shall be the amount which bears to the amount prescribed in the next succeeding subsection in respect of that month the same proportion as the number of days in that month during which the employer was an employer bears to the total number of days in that month.
(1B) For the purpose of the last two preceding subsections:
(a) the amount prescribed in respect of the month of September, One thousand nine hundred and fifty‑three, or in respect of a previous month, is Eighty‑six pounds thirteen shillings and fourpence;
(b) the amount prescribed in respect of each month from and including the month of October, One thousand nine hundred and fifty‑three, to and including the month of August, One thousand nine hundred and fifty‑four, is Three hundred and forty‑six pounds thirteen shillings and fourpence;
(c) the amount prescribed in respect of each month from and including the month of September, One thousand nine hundred and fifty‑four, to and including the month of August, One thousand nine hundred and fifty‑seven, is Five hundred and twenty pounds;
(d) the amount prescribed in respect of each month from and including the month of September, One thousand nine hundred and fifty‑seven, to and including the month of January, One thousand nine hundred and sixty‑six, is Eight hundred and sixty‑six pounds thirteen shillings and fourpence; and
(e) the amount prescribed in respect of the month of February, One thousand nine hundred and sixty‑six, and in respect of each subsequent month, is One thousand seven hundred and thirty‑three dollars and thirty‑three cents.
(2) Where the amount to be deducted in pursuance of this section from the amount of any wages included in any return or assessment relating to a period included in any financial year exceeds the amount of the wages included in that return or assessment, the amount of the excess shall be deducted from the wages included in the return or assessment next made by or on the employer in respect of a period included in that financial year.
The provisions of this Part shall not apply to wages paid:
(a) by the Governor‑General or the Governor of a State;
(b) by a religious or public benevolent institution, or a public hospital;
(ba) by a hospital which is carried on by a society or association otherwise than for the purpose of profit or gain to the individual members of the society or association;
(bb) by a school or college (other than a technical school or a technical college) which:
(i) is carried on by a body corporate, society or association otherwise than for the purpose of profit or gain to the individual members of the body corporate, society or association and is not carried on by or on behalf of a State; and
(ii) provides education at or below, but not above, the secondary level of education;
(c) to members of his official staff by:
(i) a consular or other representative (other than a diplomatic representative) in Australia of the Government of any other part of His Majesty’s dominions or of any other country; or
(ii) a Trade Commissioner representing in Australia any other part of His Majesty’s dominions;
(d) to a person who is a member of:
(i) the Defence Force of the Commonwealth or of the armed forces of any other part of His Majesty’s dominions;
(ii) the Australian Army Nursing Service;
(iii) the Women’s Royal Australian Army Corps;
(iv) the Women’s Royal Australian Air Force;
(v) a Voluntary Aid Detachment, and who has been called up for full‑time service with the Defence Force of the Commonwealth;
(vi) the Women’s Royal Australian Naval Service; or
(vii) any other organization similar to any of those specified in subparagraphs (ii) to (vi) of this paragraph which is prescribed;
and who, by reason of his or her service as such a member, or of capture in the course of that service, does not, during the period in respect of which the wages are paid, render services in consideration of the payment of those wages;
(e) by the Commonwealth War Graves Commission;
(f) by a specialized agency as defined by section one of the Convention on the Privileges and Immunities of the Specialized Agencies which was adopted by the General Assembly of the United Nations on the twenty‑first day of November, One thousand nine hundred and forty‑seven;
(g) by the South Pacific Commission;
(h) by the Australian‑American Educational Foundation;
(i) by the International Atomic Energy Agency;
(j) by the South‑East Asia Treaty Organization; or
(k) by the Customs Co‑operation Council.
(1) Where the wages paid or payable by an employer in respect of a financial year:
(a) in the case of an employer who was an employer during the whole of that financial year—do not exceed the amount prescribed in subsection (2A) of this section in respect of that financial year; or
(b) in the case of an employer who was an employer during part only of that financial year—do not exceed an amount which bears to the amount prescribed in subsection (2A) of this section in respect of that financial year the same proportion as that part of the year bears to a year;
the Commissioner shall refund or rebate to that employer the amount of tax paid or payable, as the case may be, by him in respect of that year or part.
(2) Where the total amount deducted, in accordance with section fourteen of this Act, from the wages paid or payable by an employer in respect of a financial year:
(a) in the case of an employer who was an employer during the whole of that financial year—is less than the amount prescribed in the next succeeding subsection in respect of that financial year; or
(b) in the case of an employer who was an employer during part only of that financial year—is less than an amount which bears to the amount prescribed in the next succeeding subsection in respect of that financial year the same proportion as that part of the year bears to a year;
the Commissioner shall, upon application by the employer, refund or rebate to the employer an amount equal to the tax paid or payable upon the amount of the deficiency.
(2A) For the purpose of the last two preceding subsections:
(a) the amount prescribed in respect of the financial year which ended on the thirtieth day of June, One thousand nine hundred and fifty‑three, or in respect of a previous financial year, is the amount of One thousand and forty pounds;
(b) the amount prescribed in respect of the financial year ending on the thirtieth day of June, One thousand nine hundred and fifty‑four, is Three thousand three hundred and eighty pounds;
(c) the amount prescribed in respect of the financial year ending on the thirtieth day of June, One thousand nine hundred and fifty‑five, is Five thousand eight hundred and ninety‑three pounds;
(d) the amount prescribed in respect of the financial year ending on the thirtieth day of June, One thousand nine hundred and fifty‑six, and the financial year ending on the thirtieth day of June, One thousand nine hundred and fifty‑seven, is Six thousand two hundred and forty pounds;
(e) the amount prescribed in respect of the financial year ending on the thirtieth day of June, One thousand nine hundred and fifty‑eight, is Nine thousand seven hundred and six pounds;
(f) the amount prescribed in respect of the financial year ending on the thirtieth day of June in each year from and including the year One thousand nine hundred and fifty‑nine to and including the year One thousand nine hundred and sixty‑five, is Ten thousand four hundred pounds; and
(g) the amount prescribed in respect of the financial year ending on the thirtieth day of June, One thousand nine hundred and sixty‑six, and in respect of each subsequent financial year, is Twenty thousand eight hundred dollars.
(3) Where a person who, during any part of a year, did not pay, and was not liable to pay, wages satisfies the Commissioner that, by reason of the nature of his trade or business, the wages paid or payable by him fluctuate with different periods of the year, the Commissioner may treat him:
(a) if he has conducted that trade or business during the whole of the year—as an employer throughout the year; or
(b) if he has conducted that trade or business during part only of the year—as an employer during that part of the year.
(4) Notwithstanding anything contained in this section, the total amount refunded or rebated to any employer in pursuance of this section in respect of any financial year shall not exceed the amount of the tax paid or payable by him in respect of that financial year.
(1) In this Division, unless the contrary intention appears:
claim means a claim under section sixteen J of this Act.
commercial container means a container other than:
(a) a tank or other compartment that forms part of a ship or aircraft; or
(b) a container system unit or other container in which goods have been placed primarily and principally for the purpose of their carriage in a ship or aircraft.
complete motor vehicle includes a motor vehicle of a kind ordinarily used on roads for the transport of goods that has been assembled to a stage at which it is capable of being driven under its own power.
complete unit , in relation to prescribed goods of a particular kind, means a unit of prescribed goods of that kind that has been manufactured or assembled to a stage where it is capable of being used for the purpose for which prescribed goods of that kind are manufactured or produced.
components for prescribed goods , in relation to prescribed goods of a particular kind, means goods that:
(a) are components (including accessories and handbooks) for prescribed goods of that particular kind; and
(b) are exported from Australia for use, without the substantial addition of other goods, in the original manufacture or assembly, in the country to which the goods are exported, of complete units of prescribed goods of the particular kind or for sale or disposal with such units;
and includes the containers (not being container system units) in which such components are so exported.
consideration receivable means:
(a) in relation to a disposal of prescribed goods, industrial property rights or know‑how:
(i) in the case of a disposal other than one to which the next succeeding paragraph applies—the amount or value of the consideration received or receivable for the disposal; or
(ii) where the disposal is part of, or is connected with, a transaction in which any other assets, or any services, are disposed of or supplied—such part of the amount or value of the consideration or considerations received or receivable in respect of the transaction as is reasonably attributable to the disposal of the prescribed goods, industrial property rights or know‑how;
less, in the case of a disposal of prescribed goods, any amounts paid or payable (otherwise than as agent) by the person disposing of the prescribed goods by way of freight for carriage of the prescribed goods outside Australia or by way of insurance (other than export payments insurance) or other outgoings, in relation to the prescribed goods, attributable to events or contingencies occurring or arising, or services performed, after the placing of the prescribed goods on a ship or aircraft for export from Australia; and
(b) in relation to the supply of prescribed professional services—the amount or value of the consideration received or receivable for the supply of the services.
container includes any inner or outer covering in which goods are packed, secured or otherwise placed, but does not include a container, other than a container system unit, that is exported while not containing goods.
container system unit means a container (including a lift‑van or a tank, but not including a vehicle):
(a) designed for repeated use a unit of cargo‑handling equipment in the transport of goods by ships or aircraft specially constructed, adapted or equipped for the handling and carrying of containers of the kind to which the container belongs in the course of a transportation system in which goods are transported to, in and from the ship or aircraft in containers of that kind; and
(b) fitted with devices to permit its ready handling in the course of that system;
and includes normal accessories and equipment of such a container when exported from Australia with the container.
disposal includes sale, grant, assignment or supply, anddisposed of has a corresponding meaning.
export certificate means an export certificate duly issued under section sixteen S of this Act.
exported does not include exported by way of gift.
export merchant means a person who, in the course of carrying on business in Australia:
(a) exports from Australia prescribed goods in relation to which a previous owner is the producer for export; or
(b) sells to another person prescribed goods that are later exported from Australia and of which a previous owner is the producer for export.
industrial property rights means rights in relation to inventions or trade marks, or copyright in relation to works, designs and other things, being:
(a) inventions, works, designs or things that have, to a substantial extent, resulted from research or work performed in Australia; or
(b) trade marks that have been used commercially in Australia and were not, before that use, used commercially in any other country.
know‑how means scientific or technological knowledge or information in relation to industrial operations, being knowledge or information that has, to a substantial extent, resulted from research or other work performed in Australia, and includes drawings, models or other material things, or services, supplied for the purpose of enabling or facilitating the use or enjoyment of such knowledge or information or of industrial property rights.
marketing authority means an authority constituted under a law of the Commonwealth, of a State or of a Territory of the Commonwealth, or under two or more such laws, and having the function of marketing goods produced in Australia.
minerals means:
(a) minerals, other than petroleum, of a kind obtainable by mining operations, and products of such minerals obtained by:
(i) concentration;
(ii) any other treatment applied to the minerals before concentration or, in the case of minerals not requiring concentration, that would, if the minerals had required concentration, have been applied before the concentration; or
(iii) sintering or calcining;
(b) the following products, namely:
(i) alumina;
(ii) pellets and other agglomerated forms of iron;
(iii) coke; and
(iv) briquettes of coal or of coke;
and other products obtained by the processes by which those products are produced, or processes carried on in connexion with those processes;
(c) petroleum, including petroleum gas and shale oil, and products of petroleum obtained by refining, treating or blending processes;
(d) materials of a kind obtainable by quarrying operations, and products of such materials obtained by splitting or roughly squaring; or
(e) precious and semi‑precious stones and natural or cultured pearls, including stones and pearls that have been polished, cut or otherwise treated but not including stones or pearls that are mounted, set or permanently strung;
but does not include:
(f) gold;
(g) goods of a kind used as fertilisers; or
(h) salt, or products obtained by the treatment of salt.
motor vehicle means a motor vehicle of a kind ordinarily used on roads for the transport of persons or of goods.
motor vehicle components means goods that:
(a) are components (including accessories and handbooks) for a motor vehicle; and
(b) are exported from Australia for use in the original manufacture or assembly, in the country to which the goods are exported, of a complete motor vehicle or for sale or disposal with such a vehicle;
and includes the containers (not being container system units) in which such components are exported.
original commercial container means a commercial container in which no other container is contained.
prescribed goods means goods other than minerals.
prescribed professional services means services supplied by a person for the purposes of the construction of a building or other work outside Australia, being services of one or more of the following kinds, namely, architectural, design, engineering or surveying services, where:
(a) the work involved in the supply of the services is performed by the person supplying the services or his employees; and
(b) a predominant part of the cost of supplying the whole of the services is attributable to work performed in Australia;
but does not include services supplied:
(c) under a contract for the construction of a building or other work by the person supplying the services unless the contract specifies an amount of consideration as being attributable to the services; or
(d) to a person for the purposes of the construction of a building or other work by that person in the course of a business carried on by him in Australia.
producer for export means a person of one of the following descriptions:
(a) in relation to prescribed goods that have been exported from Australia in an original commercial container in which they were placed in Australia (whether or not that original commercial container was, before the export, placed in another container)—the person who was the owner of the prescribed goods at the time when they were placed, or were last placed, in that original commercial container;
(b) in relation to other prescribed goods, being prescribed goods (other than containers) that have been exported from Australia after having been, by manufacture, production, assembling or processing, or by grading and sorting, carried out in Australia, brought into the form or condition in which they were so exported—the person who was the owner of those prescribed goods when they were brought into that form or condition;
(c) in relation to containers (other than container system units) in which prescribed goods have been exported from Australia and in which those prescribed goods were placed by the person who is the producer for export of those prescribed goods—that person; and
(d) in relation to a container system unit that has been exported from Australia after having been, by manufacture or assembling carried out in Australia, brought into the condition in which it was ready for use as a container system unit—the person who was the owner of the container system unit at the time when it was brought into that condition.
rebate means a rebate under this Division.
rebate year means the financial year beginning on the first day of July, One thousand nine hundred and sixty‑eight, or one of the four next succeeding financial years.
rebate value means:
(a) in relation to an increase in export sales of a person for a rebate year—an amount ascertained in accordance with the formula:
where
a is the increase in export sales of that person for that rebate year; and
(b) in relation to an export certificate—the amount specified in the certificate as the rebate value of the certificate.
supplier of components means a person who supplies goods in relation to which the expression is used to another person and is not a producer for export in relation to those goods.
tax , in respect of a financial year, means tax (not including additional tax) imposed on wages paid or payable by the employer concerned in respect of that financial year.
the base period , in relation to a person means, in relation to a rebate year:
(a) except where that person is a new exporter and the rebate year is one of the first eight export years—the period comprising the first three of the eight financial years immediately preceding that rebate year; or
(b) where that person is a new exporter and the rebate year is one of the first eight export years other than the first export year—the period comprising the years the values of export sales for which are referred to in the formula applicable in relation to that rebate year under subsection (4) of section sixteen C of this Act.
the Secretary means the Secretary to the Department of Trade and Resources.
value of export sales , in respect of a year or other period, means, in relation to a person, the sum of:
(a) the amounts of consideration receivable by that person in respect of the disposal of prescribed goods that have been exported from Australia during that period, being prescribed goods that were disposed of by him before or at the time at which they were exported and in relation to which he was a producer for export;
(b) the amounts of consideration receivable by that person in respect of the disposal of prescribed goods that have been exported from Australia, being goods that were, after they were exported, disposed of by him during that period and in relation to which he was a producer for export;
(c) the amounts of consideration receivable by that person, otherwise than as royalties or payments in the nature of royalties, in respect of the disposal by him in that period, in the course of carrying on a business in Australia, to a person resident outside Australia of industrial property rights or know‑how to be used or enjoyed outside Australia;
(d) the amounts of consideration receivable by that person as royalties, or payments in the nature of royalties, in respect of the use or enjoyment outside Australia in that period of industrial property rights or know‑how disposed of by him, in the course of carrying on a business in Australia, to a person resident outside Australia; and
(e) the amounts of consideration receivable by that person in that period in respect of the supply by him of prescribed professional services.
(2) For the purposes of this Division:
(a) a person is a new exporter if the first year after the year that ended on the thirtieth day of June, One thousand nine hundred and fifty‑eight, in respect of which there was or is, in relation to that person, a value of export sales was or is the year that ended on the thirtieth day of June, One thousand nine hundred and sixty‑two, or a later year;
(b) the first export year of a new exporter is the first year after the year that ended on the thirtieth day of June, One thousand nine hundred and sixty‑one, in respect of which there was or is, in relation to him, a value of export sales; and
(c) the second, third, fourth, fifth, sixth, seventh and eighth export years of a new exporter are the first, second, third, fourth, fifth, sixth and seventh years, respectively, after his first export year.
(3) For the purposes of this Division, where a person has received or is entitled to receive an amount under a policy of insurance or otherwise in respect of loss, destruction or damage that has occurred in respect of goods owned by him after their export from Australia:
(a) in the case of loss or destruction—that person shall be deemed to have sold those goods, at the time of the loss or destruction, for a consideration equal to that amount; and
(b) in the case of damage:
(i) if that person has sold the goods for a consideration—the consideration shall be deemed to be increased by that amount; and
(ii) if that person ceased to be the owner of the goods in any other manner—he shall be deemed to have sold the goods, at the time when he so ceased, for a consideration equal to that amount.
(4) For the purposes of this Division, goods shall be taken to have been physically included in goods exported from Australia if they have been used, directly or indirectly, in the manufacture, production, assembling or processing of the goods that have been exported so that the whole or a substantial part of the goods so used has been incorporated in the goods exported, or so that the goods exported have been derived solely from the goods so used (whether or not the goods so used have retained their identity or physical or chemical form or condition).
(5) For the purposes of this Division, goods, other than container system units, shall not be taken to be exported from Australia where they are taken or sent out of Australia with the intention that they will, at a later time, be brought or sent back to Australia.
(6) For the purposes of this Division, where a person who carried on the production of motor vehicles in Australia during the whole or any part of the base period has, during the base period, exported from Australia motor vehicle components in relation to which he would not, but for this subsection, have been a producer for export:
(a) that person shall be deemed to have been a producer for export in relation to those components; and
(b) any other person who would, but for this subsection, have been a producer for export in relation to those components, shall be deemed not to have been a producer for export in relation to those components.
(7) For the purposes of this Division, where, in relation to a rebate year, a person is deemed, by virtue of subsection (2) of section sixteen B of this Act, to be a producer for export of components for prescribed goods, being prescribed goods of a particular kind, and, in any year (in this subsection referred to as
the base year ) that is included in the base period in relation to that rebate year, that person carried on in Australia the production of prescribed goods of that particular kind and exported from Australia components for prescribed goods, being prescribed goods of that kind, in relation to which he would not, but for this subsection, have been a producer for export:
(a) that person shall, for the purposes of his increase in export sales in respect of that rebate year or of any later rebate year in respect of which the base year is included in the base period, be deemed to have been a producer for export in relation to those components so exported in the base year; and
(b) any other person who would, but for this subsection, have been a producer for export in relation to those components shall be deemed not to have been a producer for export in relation to those components so exported in the base year.
(8) For the purposes of this Division:
(a) the performance by a person, or by employees of a person, of work of a particular kind for the purposes of the carrying out by that person of a contract for the construction by that person of a building or other work shall be deemed to be the supply by that person of services of a corresponding kind; and
(b) except as otherwise expressly provided in the contract, moneys payable at any time under such a contract to the person supplying the services, to the extent to which those moneys do not exceed the amount of consideration specified in the contract as being attributable to the supply of those services, less any amount payable at any earlier time that is, or under this subsection is to be deemed to be, payable for the supply of those services, shall be deemed to be payable for the supply of those services.
(1) Where the Secretary or a person authorized by him certifies to the Treasurer that he is of opinion that, and the Treasurer is satisfied that, a person who, during a specified period, carried on the production in Australia of, and the export from Australia of motor vehicle components for, motor vehicles of a specified kind has significantly assisted in the development of manufacturing in Australia, and of the export from Australia of goods manufactured in Australia, by following a policy of using for the purposes of that production and export, to such extent as is reasonably practicable, components manufactured in Australia, the Treasurer shall, by notice in writing to the Commissioner signed by or on behalf of the Treasurer, direct that that person shall, for the purposes of this Division, be deemed to have been a producer for export in relation to motor vehicle components (being components in relation to which he would not otherwise have been a producer for export) that:
(a) were exported from Australia by that person during the period specified in the certificate; and
(b) were components for motor vehicles of the kind specified in the certificate;
and, where such a direction is given, any other person who would, but for this subsection, have been a producer for export in relation to those components shall, for the purposes of this Division, be deemed not to have been a producer for export in relation to those components.
(2) Where the Secretary or a person authorized by him certifies to the Treasurer that he is of opinion that, and the Treasurer is satisfied that:
(a) a person who, during a rebate year, carried on the production in Australia of prescribed goods of a particular kind and the export from Australia of components for prescribed goods of that kind, has followed a policy of using for the purposes of that production and export, to such extent as is reasonably practicable, components that are Australian products; and
(b) the amount by which the total of the considerations receivable by that person for the sale of components for prescribed goods of that kind exported by him from Australia during the rebate year exceeds the total cost to that person of components that are not Australian products and are included in the components for which those considerations are receivable is not less than one‑half of the total of those considerations;
the Treasurer shall, by notice in writing to the Commissioner signed by or on behalf of the Treasurer, direct that that person shall, for the purposes of this Division, be deemed to have been a producer for export in relation to components for prescribed goods of that kind exported by the employer from Australia during the rebate year, and, where such a direction is given, any other person who would, but for this subsection, have been a producer for export in relation to those components shall, for the purposes of this Division, be deemed not to have been a producer for export in relation to those components.
(3) Where, in relation to any goods, being motor vehicle components or components for prescribed goods, that were exported from Australia by a person during a specified period, the Secretary or the Treasurer is satisfied that that person should not be deemed, in accordance with subsection (1) or (2) of this section, to be a producer for export of those goods, he shall cause that person to be notified accordingly.
(4) A certificate under subsection (2) of this section in relation to a rebate year shall not be issued unless an application for the certificate is lodged with the Secretary within six months after the end of that rebate year.
(5) In subsection (2) of this section:
Australian products means goods that have, by manufacture, production, assembling or processing, or by grading and sorting, carried out in Australia, been brought into the form or condition in which they were used in the production of prescribed goods of the kind concerned or were exported from Australia.
cost , in relation to components, not being Australian products, that are exported by a person, means:
(a) where that person imported the components into Australia—the cost to that person of the components, excluding any customs duty paid or payable in respect of the importation; or
(b) in any other case—the cost to that person of the components, less any customs duty that became payable by any other person upon the importation of the components into Australia.
prescribed goods of a particular kind does not include:
(a) motor vehicles; or
(b) parts, fittings or accessories for motor vehicles, not being goods of a kind marketed as additions to complete motor vehicles.
(1) For the purposes of this Division, the amount of the increase in export sales of a person for a rebate year shall be ascertained in accordance with this section.
(2) Subject to the next succeeding subsection, the amount is the excess, if any, of the value of export sales of the person for the rebate year over one‑third of the value of export sales of the person for the base period.
(3) In the case of a person who is a new exporter, the amount in relation to a rebate year that is the first, second, third, fourth, fifth, sixth, seventh or eighth export year is the excess, if any, of the value of export sales of the person for the rebate year over the amount, if any, ascertained in respect of that year in accordance with the next succeeding subsection.
(4) The amount to be ascertained for the purposes of the last preceding subsection is:
(a) in respect of the first export year—nil; and
(b) in respect of any other year—the amount ascertained in accordance with the formula set out opposite the reference to that year in the following table:
Second export year —
Third export year —
Fourth export year —
Fifth export year —
Sixth export year —
Seventh export year —
Eighth export year —
(5) For purposes of the formulae in the last preceding subsection,
a ,b andc are the value of export sales of the person for the first, second and third export years respectively.
(1) Where, during or after the period that is the base period in relation to a person in relation to a rebate year but before the commencement of that rebate year, that person (in this subsection referred to as
the purchaser ) acquired from another person (in this subsection referred to asthe vendor ), whether by purchase or otherwise, a business or any industrial property rights, the amount that would otherwise be the value of export sales of the purchaser for that base period shall be deemed to be increased:
(a) except where the next succeeding paragraph applies—by an amount equal to so much of the value of export sales (apart from this section) of the vendor, and an amount equal to so much of the value of export sales (apart from this section) of any previous owner of the business or rights, for a year that is included in the base period in relation to the vendor in relation to the rebate year as is attributable to the business or rights, as the case may be; or
(b) where the acquisition took place during the base period first referred to in this subsection and the base period of the vendor and the purchaser respectively in relation to the rebate year are not the same period—such part of the amount, or for each of the amounts, specified in the last preceding paragraph as bears to that amount, or to that sum, the same proportion as the number of days from and including the first day of the base period of the purchaser in relation to the rebate year to and including the day next preceding the day of the acquisition bears to the number of days in the whole of that base period.
(2) Where, during a rebate year, a person acquired from another person, whether by purchase or otherwise, a business or any industrial property rights, the amount that would otherwise be the value of export sales of the first‑mentioned person for a year of the base period in relation to that person in relation to that rebate year shall be deemed to be increased by an amount or amounts equal to so much of any amount by which that value would be required, under the last preceding subsection, to be deemed to be increased if the acquisition had taken place immediately before the rebate year as bears to that amount, or as bears to each of those amounts, as the case may be, the same proportion as the number of days from the date of the acquisition to the end of the rebate year bears to the number of days in the whole of the rebate year.
(3) Where, during or after the base period in relation to a person in relation to a rebate year, that person has disposed of a business or any industrial property rights, the amount that would otherwise be the value of export sales of that person for that base period shall be reduced:
(a) where the disposal took place before the commencement of the rebate year—by an amount equal to so much of that value of export sales as is attributable to that business or those rights (including any amount that is, under the preceding provisions of this section, to be deemed to be added to that value of export sales by reason of a previous acquisition by that person of that business or of those rights); or
(b) where the disposal took place during the rebate year—by an amount that bears to the amount first‑mentioned in the last preceding paragraph the same proportion as the number of days from the date of disposal to the end of the rebate year bears to the number of days in the whole of the rebate year.
(4) In this section:
(a) a reference to the value of export sales of a person shall be read as a reference to the value of export sales of that person apart from any reduction under section sixteen Q of this Act; and
(b) a reference to a business shall be read as including a reference to a part of a business.
(1) Subject to this Division, the rebate entitlement of an employer in respect of a rebate year is the amount, if any, by which the sum of:
(a) the rebate value of any increase in export sales of the employer for that rebate year; and
(b) the total of the rebate values of export certificates issued to the employer in relation to that rebate year;
exceeds the total of the rebate values of export certificates issued by the employer in relation to that rebate year.
(2) The rebate values of export certificates issued to the employer as an export merchant shall not be taken into account for the purposes of the last preceding subsection to the extent, if any, to which the total of those rebate values exceeds the amount calculated in accordance with the formula:
where:
a is the amount of tax in respect of the rebate year;
b is the total of considerations receivable by that employer for disposals in the rebate year of prescribed goods purchased by him from the producers for export of the goods and exported by him from Australia; and
c is the total of considerations receivable by that employer in respect of all disposals of goods by him during the rebate year.
(1) Subject to this Division, there is allowable to an employer, in respect of a year for which it has been determined under this Act that he has a rebate entitlement, a rebate of an amount equal to the rebate entitlement so determined.
(2) For the purposes of this Division:
(a) an employer shall be taken to have a rebate credit for a rebate year if his rebate entitlement for that rebate year, as determined under this Act, exceeds his tax for that rebate year; and
(b) the amount of the rebate credit is so much of the amount of that excess as does not exceed one‑half of the amount of that tax.
(3) Subject to the next succeeding section, where an employer has a rebate credit for a rebate year, a rebate is allowable to the employer in respect of a financial year that is one of the three next succeeding years (including a financial year subsequent to the last rebate year) of an amount equal to so much of the rebate credit as exceeds any rebate that has, by virtue of that rebate credit, become allowable under this subsection in respect of an earlier year.
(1) A rebate allowable under subsection (1) or subsection (3) of the last preceding section in respect of a financial year, and the sum of the rebates allowable under both those subsections in respect of a financial year, shall not exceed the amount of the employer’s tax for that financial year.
(2) Where, by reason of the last preceding subsection, two or more rebates otherwise allowable to an employer in respect of a financial year are not allowable in full:
(a) a rebate allowable under subsection (1) of the last preceding section is allowable in priority to a rebate under subsection (3) of that section; and
(b) a rebate under subsection (3) of that section in respect of a rebate credit for an earlier financial year is allowable in priority to a rebate in respect of a rebate credit for a later financial year.
(1) This section applies in relation to the calculation of the increase in export sales of a person for the year ending on the thirtieth day of June, One thousand nine hundred and sixty‑nine (in this section referred to as
the year to which this section applies ).(2) A person may, by application in writing to the Secretary, request the Secretary to certify that he is satisfied that the value of export sales of the person for the year to which this section applies is substantially less than it would have been if the currency of a country or countries outside Australia specified in the application had not been devalued during the next preceding financial year.
(3) The application shall be made after the end of the year to which this section applies and at or before the time of lodging a claim in respect of that year.
(4) The Secretary shall notify the Commissioner of receipt of an application under this section, and the Commissioner shall not determine a claim by the applicant in respect of the year to which this section applies unless and until:
(a) the Secretary has notified the applicant that the application has been rejected; or
(b) the Secretary has delivered to the applicant a certificate in accordance with subsection (6) of this section and:
(i) the applicant has not, within forty‑two days from the date of receipt of the certificate, made an election under subsection (7) of this section; or
(ii) the applicant has duly made an election under subsection (7) of this section.
(5) The Secretary is not required to determine the application unless the applicant has furnished such information, verified by such declarations, as the Secretary requires for the purposes of this section.
(6) Subject to the last preceding subsection, the Secretary shall consider the application and, if he decides to grant the application, shall:
(a) in respect of each of the two financial years next preceding the year to which this section applies, determine whether, in his opinion, the value of export sales of the applicant for that financial year was, by reason of abnormal trading conditions or other extraordinary circumstances in that financial year, in excess of the amount that would otherwise have been that value and, if so, the amount of the excess; and
(b) sign a certificate certifying as requested in the application and certifying also, in respect of each of the two financial years next preceding the year to which this section applies, the opinion formed by him, and the amount, if any, of the excess determined by him, in accordance with the last preceding paragraph; and
(c) deliver the certificate by post to the applicant and furnish a copy of the certificate to the Commissioner.
(7) Where the Secretary has delivered to a person a certificate in accordance with the last preceding subsection, the person may, by notice in writing signed by him or on his behalf and delivered to the Commissioner within forty‑two days from the date of receipt of the certificate, elect that his increase in export sales for the year to which this section applies shall be ascertained by reference to the value of export sales of the person for whichever of the two years next preceding the year to which this section applies is specified in the election.
(8) Where a person makes an election under the last preceding subsection, his increase in export sales for the year to which this section applies shall be deemed to be an amount ascertained in accordance with the formula:
where:
a is the value of export sales of the person for whichever of the two years next preceding the year to which this section applies is specified in the election, less any excess in respect of that year determined by the Secretary in accordance with paragraph (a) of subsection (6) of this section; and
b is the value of export sales of the person for the period of two years that began on the first day of July, One thousand nine hundred and fifty‑eight.
(9) A person who is dissatisfied with a determination of the Secretary under subsection (6) of this section of an excess amount in respect of the value of export sales for a financial year may apply in writing to the Commissioner for a review by the Tribunal of the Secretary’s determination.
(10) An application under the last preceding subsection shall be made within the time allowed under subsection (7) of this section for making an election under that subsection and, if the applicant makes such an election, not later than the date on which he makes that election, but the application shall not be considered before the date of service on the applicant of notice of a determination by the Commissioner of a claim by the applicant in respect of the year to which this section applies.
(11) The Commissioner shall refer an application duly made in accordance with the last two preceding subsections to the Tribunal, which shall determine, in respect of the financial year, or each of the two financial years, to which the application relates, whether, in its opinion, the value of export sales of the applicant for that financial year was, by reason of abnormal trading conditions or other extraordinary circumstances in that financial year, in excess of the amount that would otherwise have been that value and, if so, the amount of the excess.
(12) Where a determination has been made by the Tribunal in accordance with the last preceding subsection, the person concerned may, by notice in writing signed by him or on his behalf and delivered to the Commissioner within forty‑two days from the date of the determination:
(a) elect that his increase in export sales for the year to which this section applies shall be ascertained by reference to the value of export sales of that person for whichever of the two financial years next preceding that year is specified in the election; or
(b) elect that his increase in export sales for the year to which the section applies shall be ascertained as if this section did not apply.
(13) Where a person makes an election in accordance with paragraph (a) of the last preceding subsection, the increase in export sales of the person for the year to which this section applies shall be deemed to be an amount ascertained in accordance with the formula:
a is the value of export sales of the person for the year specified in the election, less any excess in respect of that year determined by the Board of Review in accordance with subsection (11) of this section; and
b is the value of export sales of the person for the period of two years that began on the first day of July, One thousand nine hundred and fifty‑eight.(14) For the purposes of subsections (8) and (13) of this section, where the value of export sales for the period of two years that began on the first day of July, One thousand nine hundred and fifty‑eight, has been determined by the Commissioner for the purposes of the Division for which this Division was substituted, the amount last so determined to be that value (whether upon an amendment of a determination of the Commissioner as a result of a determination of the Tribunal, or otherwise) shall be deemed to be the value of export sales for that period.
(15) A power or duty of the Secretary under this section may be exercised or performed on his behalf by a person authorized by him to act on his behalf under this section.
(1) A person may make a claim in accordance with the next succeeding subsection in respect of a rebate year or any of the three years next succeeding the last rebate year.
(2) The claim shall be:
(a) in accordance with a form determined by the Commissioner;
(b) accompanied by such documents and declarations (including declarations made by or on behalf of the person making the claim) as are indicated on the form; and
(c) lodged with the Commissioner within one year after the end of the year in respect of which it is made, or within such further time as the Commissioner allows.
(1) Where a person has duly made a claim in respect of a rebate year, the Commissioner shall determine:
(a) whether the person has a rebate entitlement for that year and, if so, the amount of the rebate entitlement; and
(b) whether that person has a rebate credit for that year and, if so, the amount of the credit.
(2) Where a person has duly made a claim, whether in respect of a rebate year or a year subsequent to the last rebate year, the Commissioner shall determine whether a rebate is allowable to the employer in respect of that year under subsection (1) or subsection (3) of section sixteen F of this Act and, if so, the amount of any such rebate allowable.
(3) Subject to subsection (5) of this section, if the person, in the claim, claims that there is, in relation to him, a value of export sales for the rebate year, the determination shall, whether or not a rebate entitlement is determined, include a determination of the value of export sales of the employer for each year of the base period and for the rebate year.
(4) Except as otherwise required by reason of the provisions of subsection (6) or subsection (7) of section sixteen A, section sixteen D, section sixteen Q or section sixteen R of this Act, the value of export sales of an employer for a year of the base period as determined in relation to a claim in respect of a rebate year shall be adopted in any determination in relation to a claim by that employer in respect of any subsequent rebate year in the base period in relation to which the first‑mentioned year is included.
(5) Subject to the next succeeding subsection, if the Commissioner is not satisfied, upon consideration of the information furnished or otherwise available to him, as to the value of export sales of a person for the base period in relation to a rebate year, the Commissioner is not required to determine that value and this Division has effect, in relation to any rebate entitlement of that person or the issue of export certificates by that person, in relation to that rebate year, as if that person had no increase in export sales for that rebate year.
(6) Where, in a case to which the last preceding subsection would otherwise apply, the Commissioner is satisfied that the value of export sales of the person for the base period does not exceed a particular amount, but is not satisfied that the value is less than that amount, this Division has effect, for the purposes referred to in that subsection, as if that amount were the value of export sales of the person for the base period.
(7) As soon as conveniently may be after a determination is made, the Commissioner shall serve upon the person making the claim, by post or otherwise, a notice in writing of the determination.
(1) Subject to this section, the Commissioner may at any time amend a determination in such manner as he thinks necessary.
(2) Where a person making a claim has made to the Commissioner a full and true disclosure of all the material facts necessary for the making of a determination and a determination is made after that disclosure, an amendment of that determination adversely affecting that person shall not be made except to correct an error in calculation or a mistake of fact and no such amendment shall be made more than three years from the date of service upon that person of notice of the determination.
(3) An amendment favourable to the person to whom the determination relates shall not be made to a determination except to correct an error in calculation or a mistake of fact, and no such amendment shall be made more than three years from the date of service upon that person of notice of the determination.
(4) Nothing in this section prevents the amendment of a determination:
(a) in order to give effect to a decision upon an appeal or a review or upon an application under section sixteen Q or section sixteen R of this Act;
(b) as a consequence of an election under subsection (12) of section sixteen H of this Act;
(c) as a consequence of an amendment of the value of export sales for a year of the base period as determined by another determination;
(d) as a consequence of the issue or receipt of export certificates by the person to whom the determination relates after the making of the claim to which the determination relates;
(e) so far as it relates to a rebate credit or a rebate allowable, to the extent necessary by reason of an assessment of tax for the year to which the determination relates, or an amendment of such an assessment; or
(f) in a manner favourable to the person to whom the determination relates, in pursuance of an objection made by him or pending an appeal or review.
(5) An amendment of a determination shall, for the purposes of this Act, be deemed to be a determination.
(1) Notwithstanding anything contained in this Act, rebates under this Division are allowable in accordance with this section and not otherwise.
(2) The amount of a rebate allowable in accordance with this section is the amount of the rebate as determined in accordance with this Act.
(3) Subject to this section, the amount of a rebate allowable to an employer is a debt due and payable to the employer by the Commissioner on behalf of the Commonwealth.
(4) The Commissioner may apply the whole or a part of a rebate allowable to an employer in total or partial discharge of any liability to the Commonwealth of the employer arising under or by virtue of this Act or any other Act of which the Commissioner has the general administration.
(5) Where, under the last preceding subsection, the Commissioner has applied an amount of rebate in discharge of a liability of an employer to the Commonwealth, that employer shall be deemed to have paid the amount so applied for the purpose for which, and at the time at which, it has been so applied.
(6) Where, by reason of an amendment of a determination, the amount, or the sum of the amounts, applied or paid by the Commissioner in respect of a rebate exceeds the amount of the rebate allowable to the employer, the Commissioner may recover the amount of the excess as if it were tax due and payable by the employer.
(7) An amount payable by the Commissioner under this section is payable out of the Consolidated Revenue Fund, which is, to the necessary extent, appropriated accordingly.
(1) A person (in this subsection referred to as
the producer ) from whom prescribed goods were, during the base period in relation to a rebate year or within one year before that base period, acquired by a person who was, at the time of the acquisition, an export merchant (in this subsection referred to asthe export merchant ) may, by notice in writing, require the export merchant to furnish to the Commissioner a declaration in accordance with this section giving particulars of all prescribed goods that were acquired by the export merchant at any time from the producer and were exported from Australia during that base period, other than prescribed goods:
(a) of which the export merchant or some other person became, by reason of something done by him to or in relation to the prescribed goods since the acquisition, the producer for export; or
(b) which were, after the acquisition and before being exported, physically included in other goods;
and the producer is not entitled to have a claim in respect of that rebate year considered unless:
(c) he has made such a requirement and states that fact in the claim, specifying the name and address of the export merchant; or
(d) he satisfies the Commissioner that it was impossible or impracticable for him to make such a requirement or that the failure to make the requirement will not prejudice the proper determination of the claim.
(2) A person (in this subsection referred to as
the producer ) from whom prescribed goods were, during a rebate year or within one year before a rebate year, acquired by a person who was, at the time of the acquisition, an export merchant (in this subsection referred to asthe export merchant ) may, by notice in writing require the export merchant to furnish to the Commissioner a declaration in accordance with this section giving particulars of all prescribed goods that were acquired by the export merchant at any time from the producer and were exported from Australia during that rebate year, other than prescribed goods:
(a) of which the export merchant or some other person became, by reason of something done by him to or in relation to the prescribed goods after the acquisition, the producer for export;
(b) which were, after the acquisition and before being exported, physically included in other goods;
(c) that are motor vehicle components that have been exported from Australia by a person who carried on the production of motor vehicles in Australia, not being components in respect of which a notification under subsection (3) of section sixteen B of this Act has been given; or
(d) that are components for prescribed goods of a particular kind that have been exported from Australia by a person who carried on the production in Australia of prescribed goods of that kind, not being components in respect of which a notification under subsection (3) of section sixteen B of this Act has been given.
(3) Subject to the next succeeding subsection, a person who receives a notice in accordance with either of the last two preceding subsections shall, within sixty days after the receipt by him of the notice, or within such further time as the Commissioner in special circumstances allows, furnish to the Commissioner a declaration in accordance with the notice and the requirements of subsection (6) of this section.
Penalty: Two hundred dollars.
(4) Where a person who receives a notice in accordance with subsection (1) or (2) of this section does not know, and is unable to ascertain from his books, accounts or records, a matter that is required by this section to be contained in the declaration, a declaration furnished by him to the Commissioner shall be taken to comply with the requirements of this section so far as that matter is concerned if the declaration states that that person does not know and is unable to ascertain that matter and sets out adequate reasons for the inability.
(5) A person who, in pursuance of this section, furnishes a declaration to the Commissioner shall, at the same time, furnish a copy of the declaration to the person who requested that the declaration be so furnished.
Penalty: Forty dollars.
(6) A declaration furnished in pursuance of this section shall specify the amount of the consideration given, or to be given, by the person furnishing the declaration in respect of the prescribed goods referred to in the declaration and shall be in accordance with a form determined by the Commissioner.
(7) A person shall not:
(a) in a declaration furnished to the Commissioner by reason of a request made in accordance with subsection (1) of this section, knowingly specify as the amount of a consideration an amount that is less than the true consideration; or
(b) in a declaration furnished to the Commissioner by reason of a request made in accordance with subsection (2) of this section, knowingly specify as the amount of a consideration an amount that is greater than the true consideration.
Penalty: An amount equal to the amount by which the consideration is understated or overstated, as the case may be, or One thousand dollars, whichever is the greater.
(8) A person shall not, in a declaration furnished to the Commissioner by reason of a notice under subsection (2) of this section, knowingly specify a consideration in respect of goods that should not be included in the declaration.
Penalty: An amount equal to the consideration specified in the declaration or One thousand dollars, whichever is the greater.
(1) Where a person has reason to believe that a copy of a declaration that has been furnished to him in pursuance of the last preceding section contains information that is incorrect or does not contain information that should be contained in it, he shall, not later than the day prescribed by the next succeeding subsection, notify the Commissioner in writing accordingly, giving particulars of the extent to which he believes the information to be incorrect or deficient.
Penalty: One thousand dollars.
(2) The prescribed day for the purposes of the last preceding subsection is:
(a) the last day of the financial year next succeeding the relevant rebate year or if, on or before that day, the Commissioner has allowed to the person a further time for the making of a claim in respect of that rebate year, the day on which that further time expires; or
(b) the day on which that person makes a claim in respect of that rebate year;
whichever is the earlier day, but, where that day is earlier than the thirtieth day after the day of receipt by the person of the copy of the declaration, the prescribed day is that thirtieth day.
(1) A person may, in relation to a rebate year, apply in writing to the Commissioner for a reduction in the amount that would, apart from this section and section sixteen D of this Act, be the value of export sales of that person for a financial year (in this section referred to as
the base year ) that is included in the base period in relation to the rebate year on the ground that, by reason of abnormal trading conditions or other extraordinary circumstances during the base year, that amount is greater than it would otherwise have been and he is, by reason of that fact, unfairly disadvantaged for the purposes of this Division.(2) Applications under this section in relation to the one rebate year may be made in respect of more than one base year.
(3) An application under this section shall be made at the time of the making by the applicant of a claim in respect of the rebate year in relation to which the application is made or at any time after the making of such a claim and before the expiration of forty‑two days from the date of service on the applicant of notice of a determination of that claim by the Commissioner, but such an application shall not be considered before such a notice has been served.
(4) The Commissioner shall refer every application duly made under this section to the Tribunal.
(5) The Tribunal shall determine:
(a) whether the amount to which the application relates is, for the reasons referred to in subsection (1) of this section, greater than it would otherwise have been and, if so, the amount of the excess; and
(b) if there is such an excess, whether any reduction should be made in the value of export sales for the base year on the ground that the applicant is unfairly disadvantaged for the purposes of this Division by reason of the excess, and the extent of the reduction that should be so made.
(6) In making a determination under paragraph (b) of the last preceding subsection, the Tribunal shall take into account:
(a) the amount, if any, of rebate of tax in respect of the base year allowed to the person under the
Pay‑roll Tax Assessment Act 1941‑1961 , or under that Act as amended at any time, that was attributable to the amount of the excess; and(b) where there was such an amount of rebate, the amount of rebate that will, or is likely to be, attributable to the effect of the determination on the rebate entitlement of the person for each of the rebate years in relation to which the base year is or will be included in the base period.
(7) Where, upon an application under this section, the Tribunal has determined that the value of export sales of a person for the base year should be reduced by a specified amount, the value of export sales as reduced by that amount shall, for the purposes of this Division but subject to the application of section sixteen D of this Act and the next succeeding section, be deemed to be the value of export sales of that person for that year for the purpose of ascertaining the increase in export sales of that person for the rebate year and for any subsequent rebate year in relation to which the base year is included in the base period, and the Commissioner shall give effect to the determination accordingly.
(8) A person is not entitled to make more than one application under this section in relation to the one base year.
(1) Where a person has acquired a business or any industrial property rights and, under section sixteen D of this Act, an amount is to be deemed to be added to the value of export sales of that person for the base period in relation to a rebate year, being the whole or a part of the value of export sales of a previous owner of the business or of the industrial property rights for a year (in this section referred to as
the vendor’s base year ), that first‑mentioned person may, in relation to that rebate year, apply in writing to the Commissioner for a reduction, for the purpose of calculating the amount to be so added, of the amount that represents so much of the value of export sales of the previous owner (apart from section sixteen D of this Act) for the vendor’s base year as is attributable to that business or those industrial property rights, on the ground that, by reason of abnormal trading conditions or other extraordinary circumstances during the vendor’s base year, the amount to which the application relates is greater than it would otherwise have been and the applicant is, by reason of that fact, unfairly disadvantaged for the purposes of this Division.(2) Applications under this section in relation to the one rebate year may be made in respect of the value of export sales of more than one previous owner.
(3) An application under this section shall be made at the time of the making by the applicant of a claim in respect of the rebate year in relation to which the application is made or at any time after the making of such a claim and before the expiration of forty‑two days from the date of service on the applicant of notice of a determination of that claim by the Commissioner, but such an application shall not be considered before such a notice has been served.
(4) The Commissioner shall refer every application duly made under this section to the Tribunal.
(5) The Tribunal shall determine:
(a) whether the amount to which the application relates is, for the reasons referred to in subsection (1) of this section, greater than it would otherwise have been and, if so, the amount of the excess; and
(b) if there is such an excess, whether any reduction should be made in the amount on the ground that the applicant is unfairly disadvantaged for the purposes of this Division by reason of the excess, and the extent of the reduction that should be made.
(6) Where, upon an application under this section, the Tribunal has determined that the amount to which the application relates should be reduced, that amount shall be deemed to be reduced, to the extent determined by the Tribunal, for the purposes of the application of section sixteen D of this Act in relation to the applicant in respect of the rebate year to which the application related or in respect of any later rebate year in relation to which that amount is relevant, and no further application under this section shall be made in respect of that amount in respect of any later rebate year.
(1) Export certificates may be issued in accordance with this section, and every export certificate:
(a) shall be in a form determined by the Commissioner; and
(b) shall specify a rebate value within the limits provided by this section and such other matters as are indicated on the form.
(2) Subject to and in accordance with this section a person being:
(a) a person who has, in a rebate year, acquired from a supplier of components goods of the same kind as:
(i) prescribed goods that have, in that rebate year, been exported from Australia and in relation to which that person was the producer for export; or
(ii) goods that have been physically included in goods referred to in the last preceding subparagraph; or
(b) a supplier of components who has received an export certificate in relation to a rebate year in respect of goods and has, in that rebate year, acquired from another supplier of components goods of the same kind as the goods to which the certificate relates or goods of the same kind as goods that have been physically included in the goods to which the certificate relates;
may, during or after the end of the rebate year in which he so acquired those goods from the supplier of components, issue to the supplier of components an export certificate in relation to that rebate year.
(3) Where a person issues an export certificate in relation to a rebate year to a supplier of components in respect of goods of any kind:
(a) he shall not specify in the certificate a rebate value that, when added to the rebate values specified in respect of goods of that kind in any other export certificate issued by him to suppliers of components (including that supplier) in relation to that rebate year, exceeds the amount ascertained in accordance with the formula:
(1) Subject to subsections (2) and (3), if, within 60 days after receiving a request under section 40 in relation to a decision on an objection, the Commissioner does not comply with the request, the employer who made the request may give notice in writing to the Commissioner requiring the Commissioner to do so and the Commissioner shall, within 60 days after receiving the notice, comply with the request.
(2) Where an application under section 40A in relation to a request has been granted, the employer who made the request is not entitled to give notice under subsection (1) in relation to the request before the expiration of 60 days after the day on which the application was granted.
(3) If, within 60 days after receiving a request under section 40 in relation to a decision on an objection or, in a case to which subsection (2) of this section applies, within 60 days after an application under section 40A in relation to a request has been granted, the Commissioner, by notice in writing served on the employer who made the request, requires the employer to give information relating to the objection, the Commissioner is not required to comply with the request until the expiration of 60 days after the receipt by the Commissioner of that information.
In proceedings under this Part on a review before the Tribunal:
(a) the person who requested the review is, unless the Tribunal otherwise orders, limited to the grounds stated in the objection; and
(b) the burden of proving that an assessment is excessive, or a decision or determination is incorrect, lies on the person who requested the review.
(1) When a decision of the Tribunal under this Part becomes final, the Commissioner shall, not later than 60 days after that decision becomes final, take such action, including amending the assessment concerned as may be necessary to give effect to that decision.
(2) In determining, for the purposes of subsection (1), when a decision of the Tribunal becomes final, if an appeal has been made to the Full Court of the Federal Court of Australia in relation to that decision but no application for special leave to appeal to the High Court in relation to that decision is made within 30 days after the determination of the first‑mentioned appeal, the decision of the Federal Court of Australia shall be taken to have become final on the expiration of that period.
(1) The fact that a review or appeal is pending in relation to an assessment, determination or decision does not in the meantime interfere with, or affect, the assessment, determination or decision and tax or additional tax may be recovered as if no review or appeal were pending.
(1) Any person who:
(a) fails or neglects duly to furnish any return or information or to comply with any requirement of the Commissioner as and when required by this Act or the Regulations thereunder, or by the Commissioner;
(b) without just cause shown by him refuses or neglects duly to attend and give evidence when required by the Commissioner or any officer duly authorized by him, or to answer truly and fully any questions put to him, or to produce any book or papers required of him by the Commissioner or any such officer;
(c) makes or delivers a return which is false in any particular or makes any false answer whether orally or in writing; or
(d) contravenes any provision of this Act for the contravention of which no penalty is expressly provided;
shall be guilty of an offence.
Penalty: Not less than Four dollars or more than Two hundred dollars.
(2) In any prosecution, for an offence against paragraph (c) of subsection (1) of this section, of any person who has not previously been convicted of an offence against this Act, it shall be a defence if the defendant proves:
(a) that the return or answer to which the prosecution relates was prepared or made by him personally; and
(b) that the false particulars were given or (as the case may be) the false statement was made through ignorance or inadvertence.
(3) Any person who, after conviction for an offence against this section, continues to fail to comply with the requirements in respect of which he was convicted, shall be guilty of an offence and punishable as provided in section forty‑five of this Act.
(1) Notwithstanding anything contained in the last preceding section, any employer who:
(a) fails or neglects duly to furnish any return or information as and when required by this Act or the Regulations thereunder or by the Commission; or
(b) fails to include in any return any particulars of wages paid or payable by him which are subject to tax under this Act;
shall, if an employer to whom paragraph (a) of this subsection applies, be liable to pay additional tax at the rate of ten per centum per annum upon the amount of tax payable by him (such percentage to be calculated for the period commencing on the last day allowed for furnishing the return or information and ending on the day upon which the return or information is furnished or the day upon which the assessment is made, whichever first happens), or the sum of Two dollars, whichever is the greater, or, if an employer to whom paragraph (b) of this subsection applies, shall be liable to pay by way of additional tax the amount of Two dollars or double the amount of the difference between the tax properly payable and the tax payable upon the basis of the return lodged, whichever is the greater:
Provided that the Commissioner may, in any particular case, for reasons which he thinks sufficient, remit the additional tax or any part thereof.
(2) If the Commissioner considers that the circumstances of any case warrant action being taken to recover the penalty provided by the last preceding section, such action may be taken by the Commissioner, and in that case the additional tax payable under this section shall not be charged.
If any person, in any declaration made under, or authorized or prescribed by, this Act or the Regulations thereunder, knowingly or wilfully declares to any matter or thing which is false or untrue, he shall be deemed to be guilty of wilful and corrupt perjury and shall upon conviction be liable to imprisonment for a period not exceeding four years.
Any person who, by any wilful act, default or neglect, or by any fraud, art or contrivance whatever, avoids or attempts to avoid tax chargeable under this Act, shall be guilty of an offence.
Penalty: Not less than One hundred dollars and the amount of tax avoided or attempted to be avoided, or more than One thousand dollars and treble the amount of tax avoided or attempted to be avoided.
(1) A prosecution in respect of any offence against the last preceding section may be commenced at any time within three years after the commission of the offence.
(2) A prosecution in respect of any offence against a provision of Division 2 of Part III or against paragraph (a) or (c) of subsection (1) of section forty‑two of this Act may be commenced at any time.
Payment of penalties under this Act shall not relieve any person from liability to any tax for which he would otherwise be liable.
Any person who obstructs or hinders any officer acting in the discharge of his duty under this Act or the Regulations thereunder shall be guilty of an offence.
Penalty: Not less than Two dollars or more than One hundred dollars.
Proceedings by the Crown for the recovery of penalties under this Act are hereinafter referred to as
taxation prosecutions .
Taxation prosecutions may be instituted in the name of the Commissioner by action, information or other appropriate proceeding:
(a) in the High Court of Australia; or
(b) in the Supreme Court of any State or Territory of the Commonwealth;
and when the prosecution is for a pecuniary penalty not exceeding One thousand dollars or the excess is abandoned, the taxation prosecution may be instituted in the name of the Commissioner or a Deputy Commissioner:
(c) in a County Court, District Court, Local Court or Court of Summary Jurisdiction of any State or Territory of the Commonwealth.
(1) Where any taxation prosecution has been instituted by an officer in the name of the Commissioner or a Deputy Commissioner, the prosecution shall, in the absence of evidence to the contrary, be deemed to have been instituted by the authority of the Commissioner or the Deputy Commissioner, as the case may be.
(2) The production of a telegram purporting to have been sent by the Commissioner or a Deputy Commissioner and purporting to authorize an officer to institute any taxation prosecution or proceedings shall be admissible as evidence in the prosecution or proceedings, and shall be accepted as evidence of the authority of the officer to institute the prosecution or proceedings in the name of the Commissioner or Deputy Commissioner, as the case may be.
In any taxation prosecution where the penalty exceeds Two hundred dollars and the excess is not abandoned, the defendant, within seven days after service of process, shall have the right to elect, in manner prescribed, to have the case tried, at the option of the prosecutor, either in the High Court of Australia or in the Supreme Court of the State or Territory of the Commonwealth in which the prosecution has been instituted, and thereupon the proceedings shall stand removed accordingly and may be conducted as if originally instituted in the court to which they are so removed.
Every taxation prosecution in the High Court of Australia or the Supreme Court of any State or Territory of the Commonwealth may be commenced, prosecuted and proceeded with in accordance with any rules of practice established by the court for Crown suits in revenue matters or in accordance with the usual practice and procedure of the court in civil cases or in accordance with the directions of the court or a Judge.
Subject to this Act, the provisions of the law relating to summary proceedings before Justices in force in the State or Territory of the Commonwealth where the proceedings are instituted shall apply to all taxation prosecutions before a court of summary jurisdiction in that State or Territory and an appeal shall lie from any conviction or order of dismissal to the court, and in the manner, provided by the law of the State or Territory where such a conviction or order is made for appeals from convictions or orders of dismissal.
All informations, summonses, convictions and warrants shall suffice if the offence is set forth as nearly as may be in the words of this Act.
(1) An objection shall not be taken or allowed to any information or summons for any alleged defect therein in substance or in form or for any variance between the information or summons and the evidence adduced at the hearing in support thereof, and the court shall at all times make any amendment necessary to determine the real question in dispute or which may appear desirable.
(2) If any such defect or variance appears to the court to be such that the defendant has been thereby deceived or misled, it shall be lawful for the court, upon such terms as it thinks just, to adjourn the hearing of the case to some future day.
A conviction, warrant of commitment or other proceeding, matter or thing done or transacted in relation to the execution or carrying out of any taxation act shall not be held void, quashed or set aside by reason of any defect therein or want of form, and no party shall be entitled to be discharged out of custody on account of such defect.
A witness on behalf of the Commissioner or a Deputy Commissioner in any taxation prosecution shall not be compelled to disclose the fact that he received any information, or the nature thereof or the name of the person who gave such information, and an officer appearing as a witness shall not be compelled to produce any reports made or received by him confidentially in his official capacity or containing confidential information.
(1) In any taxation prosecution the averment of the prosecutor or plaintiff contained in the information, complaint, declaration or claim shall be
prima facie evidence of the matter or matters averred.(2) This section shall apply to any matter so averred although:
(a) evidence in support or rebuttal of the matter averred or of any other matter is given by witnesses; or
(b) the matter averred is a mixed question of law and fact, but in that case the averment shall be
prima facie evidence of the fact only.(3) Any evidence given by witnesses in support or rebuttal of a matter so averred shall be considered on its merits and the credibility and probative value of such evidence shall be neither increased nor diminished by reason of this section.
(4) The foregoing provisions of this section shall not apply to:
(a) an averment of the intent of the defendant; or
(b) proceedings for an indictable offence or an offence directly punishable by imprisonment.
(5) This section shall not lessen or affect any onus of proof otherwise falling on the defendant.
No minimum penalty provided by this Act shall be liable to reduction under any power of mitigation which would, but for this section, be possessed by the court.
Where any pecuniary penalty is adjudged to be paid by any convicted person, the court:
(a) may commit the offender to gaol until the penalty is paid; or
(b) may release the offender upon his giving security for the payment of the penalty; or
(c) may exercise for the enforcement and recovery of the penalty any power of distress or execution possessed by the court for the enforcement and recovery of penalties in any other case.
The gaoler of any gaol to which any person has been committed for non‑payment of any penalty shall discharge that person:
(a) on payment to him of the penalty adjudged;
(b) on a certificate by the Commissioner or a Deputy Commissioner that the penalty has been paid or realized; or
(c) if the penalty adjudged to be paid is not paid or realized, according to the following table:
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In all taxation prosecutions, the court may award costs against any party, and all provisions of this Act relating to the recovery of penalties, except commitment to gaol, shall extend to the recovery of any costs adjudged to be paid.
(1) Each State shall, for the purposes of this Act, be represented by such officer or officers as the State appoints.
(2) Nothing in this Act imposing any penalty on an employer shall be construed as imposing a penalty on a State or any officer representing that State.
Every company which is registered or required to be registered as an employer under this Act shall at all times be represented by a person residing in Australia duly appointed by the company or by its duly authorized agent or attorney, and with respect to every such company and person the following provisions shall apply:
(a) Such person shall be called the public officer of the company for the purposes of this Act and shall be appointed within three months after the commencement of this Act or after the company commences to carry on business in Australia, whichever is the later date;
(b) The company shall keep the office of public officer constantly filled and no appointment of a public officer shall be deemed to be duly made until after notice thereof in writing, specifying the name of the officer and address for service, has been given to the Commissioner;
(c) If the company fails or neglects duly to appoint a public officer when and as often as such appointment becomes necessary, it shall be guilty of an offence;
Penalty: One hundred dollars for every day during which the failure or neglect continues.
(d) Service of any document at the address for service or on the public officer of a company shall be sufficient service upon the company for all the purposes of this Act or the Regulations thereunder, and if at any time there is no public officer then service upon any person acting or appearing to act in the business of the company shall be sufficient;
(e) The public officer shall be answerable for the doing of all such things as are required to be done by the company under this Act or the Regulations thereunder, and in case of default shall be liable to the same penalties;
(f) Everything done by the public officer which he is required to do in his representative capacity shall be deemed to have been done by the company. The absence or non‑appointment of a public officer shall not exclude the company from the necessity of complying with any of the provisions of this Act or the Regulations thereunder, or from the penalties provided by any section on the failure to comply therewith, but the company shall be liable to the provisions of this Act as if there were no requirement to appoint a public officer;
(g) In any proceedings under this Act taken against the public officer of the company the proceedings shall be deemed to have been taken against the company, and the company shall be liable jointly with the public officer for any penalty imposed upon him;
(h) Notwithstanding anything contained in this section, and without in any way limiting, altering or transferring the liability of the public officer of a company, every notice, process or proceeding which under this Act or the Regulations thereunder may be given to, served upon or taken against the company or its public officer may, if the Commissioner thinks fit, be given to, served upon or taken against any director, secretary or other officer of the company or any attorney or agent of the company and that director, secretary, officer, attorney or agent shall have the same liability in respect of that notice, process or proceedings as the company or public officer would have had if it had been given to, served upon, or taken against the company or public officer.
With respect to every agent and with respect also to every trustee, the following provisions shall apply:
(a) He shall be answerable as an employer for the doing of all such things as are required to be done by virtue of this Act in respect of the payment of any wages which are subject to tax under this Act;
(b) He shall, in respect of any such wages, make the returns and be chargeable with tax thereon, but in his representative capacity only, and each return shall, except as otherwise provided by this Act, be separate and distinct from any other;
(c) If he is an executor or administrator, the returns shall be the same as far as practicable as the deceased person, if living, would have been liable to make;
(d) Where as agent or trustee he pays tax, he is hereby authorized to recover the amount so paid from the person in whose behalf he paid it, or to deduct it from any money in his hands belonging to that person;
(e) He is hereby authorized and required to retain from time to time out of any money which comes to him in his representative capacity so much as is sufficient to pay the tax which is or will become due in respect of such wages;
(f) He is hereby made personally liable for the tax payable in respect of such wages if, after the Commissioner has required him to make a return, or while the tax remains unpaid, he disposes of or parts with any fund or money which comes to him from or out of which tax could legally be paid, but he shall not be otherwise personally liable for the tax:
Provided that the Commissioner may, upon application by the agent or trustee permit disposal of such fund or money or part thereof as he considers necessary;
(g) He is hereby indemnified for all payments which he makes in pursuance of this Act or by the requirements of the Commissioner;
(h) For the purpose of insuring the payment of tax the Commissioner shall have the same remedies against attachable property of any kind vested in or under the control or management or in the possession of any agent or trustee, as he would have against the property of any other person in respect of tax, and in as full and ample a manner.
With respect to every person who has the receipt, control or disposal of money belonging to a person resident out of Australia, who is liable to pay tax under this Act, the following provisions shall, subject to this Act, apply:
(a) He shall when required by the Commissioner pay the tax due and payable by the person on whose behalf he has the control, receipt or disposal of money;
(b) Where he pays tax in accordance with the preceding paragraph he is hereby authorized to recover the amount so paid from the person on whose behalf he paid it or to deduct it from any money in his hands belonging to that person;
(c) He is hereby authorized and required to retain from time to time out of any money which comes to him on behalf of the person resident out of Australia so much as is sufficient to pay the tax which is or will become due by that person;
(d) He is hereby made personally liable for the tax payable by him on behalf of the person resident out of Australia after the tax becomes payable, or if, after the Commissioner has required him to pay the tax, he disposes of, or parts with, any fund or money then in his possession, or which comes to him from or out of which the tax could legally be paid, but he shall not be otherwise personally liable for the tax:
Provided that the Commissioner may upon application permit disposal of such fund or money or part thereof as he considers necessary;
(e) He is hereby indemnified for all payments which he makes in pursuance of this Act or in accordance with the requirements of the Commissioner.
(1) Every person who is an employer registered or required to be registered under this Act shall, for the purposes of this Act, keep proper books or accounts and shall preserve those books or accounts, for a period of not less than five years after the completion of the transactions to which they relate.
Penalty: Two hundred dollars.
(2) This section shall not apply so as to require the preservation of any books, accounts or documents:
(a) in respect of which the Commissioner has notified the employer that such preservation is not required; or
(b) of a company which has gone into liquidation and which has been finally dissolved.
The Commissioner, or any officer authorized by him in that behalf, shall at all times have full and free access to all buildings, places, books, documents and other papers for any of the purposes of this Act and for any such purpose may make extracts from or copies of any such books, documents or papers.
(1) In any case where it is shown to the satisfaction of a Board consisting of the Commissioner, the Secretary to the Department of Finance and the Comptroller‑General of Customs or of such substitutes for all or any of them as the Minister appoints from time to time that:
(a) an employer has suffered such a loss or is in such circumstances; or
(b) owing to the death of a person who, if he had lived, would have been liable to pay tax, the dependants of that person are in such circumstances;
that the exaction of the full amount of tax will entail serious hardship, the Board may release the employer or the trustee of the estate of the deceased person (as the case may be) wholly or in part from his liability, and the Commissioner may make such entries as are necessary for that purpose.
(2) The Commissioner or his substitute shall be Chairman of the Board, and the decision of the majority shall prevail.
(3) Where an application is made for release in respect of an amount of tax if that amount is not less than One thousand dollars, the Board shall, and if that amount is less than One thousand dollars, the Board may refer the application to the Tribunal and shall notify the applicant in writing of its having done so.
(4) The President of the Tribunal shall designate the Registrar, a District Registrar or a Deputy Registrar of the Tribunal to be a designated person:
(a) for the purposes of dealing with the application; or
(b) for the purposes of dealing with applications under this section included in a specified class of applications.
(5) The applicant may appear before the designated person or the designated person may require the applicant to appear before him, either in person or by a representative, and the designated person may examine the applicant or his representative upon oath or affirmation concerning any statements which the applicant has, or desires to have, placed before the Board constituted by this section.
(6) The designated person shall be assisted in his examination of the applicant by an officer of the Australian Taxation Office who is a qualified accountant.
(7) The designated person may permit the taxpayer to be assisted at the examination by such persons as the designated person considers the circumstances justify.
(8) A record shall be made of the information elicited by the designated person during his examination.
(9) The designated person shall:
(a) submit a report to the Board constituted under this section upon the facts disclosed by his examination, together with the record referred to in subsection (8); and
(b) draw the attention of that Board to any facts that, in his opinion, have particular bearing upon the application.
(1) The Governor‑General may make regulations, not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed, for carrying out or giving effect to this Act, and, in particular, for prescribing penalties not less than Two dollars or more than Forty dollars for any breach of the Regulations.
(2) Without limiting the generality of the last preceding subsection, the regulations may make provision with respect to the place at which, and the manner in which, a return, objection, claim, declaration, notice, application or other document required or permitted by this Act to be made, furnished or given to, or lodged with, the Commissioner may be, or is to be, so made, furnished, given or lodged.
Section 16X
Column 1 | Column 2 | Column 3 |
1961...................................................................... | 46,854 | 1,122,800 |
1962...................................................................... | 47,558 | 1,081,253 |
1963...................................................................... | 45,793 | 1,064,998 |
1964...................................................................... | 60,192 | 1,040,998 |
1965...................................................................... | 70,777 | 952,940 |
1966...................................................................... | 89,006 | 911,875 |
1967...................................................................... | 90,479 | 803,192 |
1968...................................................................... | 112,217 | 738,952 |
Section 33
Order
To at
WHEREAS at the time of the death of
of deceased, pay‑roll tax has not been levied and/or paid on the whole of the wages paid or payable by the said
up to the date of his death:
AND WHEREAS probate has not been, or letters of administration have not been, granted in respect of the estate of the said deceased:
AND WHEREAS the amount of tax remaining due by the said
at the time of his death is
THESE ARE THEREFORE to require and authorize you forthwith to levy the said sum of together with the costs of these presents by distress and sale of any property of the estate of the said found by you and to require that you certify to me on the day of what you shall do by virtue of this warrant.
Dated this day of One thousand nine hundred and
Commissioner of Taxation.
The
Act | Number and year | Date of Assent | Date of commencement | Application, saving or transitional provisions |
2, 1941 | 4 Apr 1941 | 2 May 1941 | ||
48, 1942 | 6 Oct 1942 | Ss. 4 and 5: 1 July 1941 Remainder: 1 Nov 1942 | — | |
1, 1953 | 4 Mar 1953 | 1 Apr 1953 | — | |
40, 1953 | 2 Oct 1953 | 1 Oct 1953 | S. 4(2) | |
37, 1954 | 29 Oct 1954 | 1 Sept 1954 | — | |
68, 1957 | 3 Dec 1957 | 1 Sept 1957 | — | |
28, 1961 | 19 May 1961 | 19 May 1961 | — | |
41, 1962 | 28 May 1962 | 28 May 1962 | — | |
33, 1963 | 31 May 1963 | 31 May 1963 | S. 5 | |
114, 1965 | 18 Dec 1965 | 18 Dec 1965 | — | |
148, 1965 | 18 Dec 1965 | 14 Feb 1966 | — | |
54, 1966 | 26 Oct 1966 | S. 3: 1 Sept 1966 Remainder: Royal Assent | S. 5 | |
93, 1966 | 29 Oct 1966 | 1 Dec 1966 | — | |
20, 1967 | 12 May 1967 | 12 May 1967 | — | |
88, 1967 | 8 Nov 1967 | 28 Aug 1964 | S. 4 | |
61, 1968 | 25 June 1968 | 1 July 1968 | S. 8 | |
19, 1969 | 4 June 1969 | 4 June 1969 | S. 7 | |
163, 1973 | 11 Dec 1973 | 11 Dec 1973 | S. 5 | |
216, 1973 | 19 Dec 1973 | 31 Dec 1973 | Ss. 9(1) and 10 | |
91, 1976 | 20 Sept 1976 | 20
Sept 1976 | S. 4 | |
36, 1978 | 12 June 1978 | 12 June 1978 | S. 8 | |
63, 1979 | 15 June 1979 | 15 June 1979 | — | |
47, 1985 | 30 May 1985 | S. 61: Royal Assent | — | |
| ||||
| 43, 1996 | 25 Oct 1996 | Schedule 3 (item 46): 30 May 1985 | — |
48, 1986 | 24 June 1986 | Part XIII (ss.
108–119): 1 July 1986 | Ss. 213, 216, 218–223 and 228 | |
| ||||
| 43, 1996 | 25 Oct 1996 | Schedule 3 (item 118): 24 June 1986 | — |
154, 1986 | 18 Dec 1986 | Part IX (ss. 51, 52): Royal Assent | — | |
175, 1995 | 16 Dec 1995 | 16 Dec 1995 | — |
(a) By virtue of subsection 2(7) of theAdministrative Changes (Consequential Provisions) Act 1979 the amendments made by that Act to thePay‑roll Tax Assessment Act 1941 are deemed to have come into operation on 22 December 1975.
(b) ThePay‑roll Tax Assessment Act 1941 was amended by section 61 only of theSales Tax Laws Amendment Act 1985 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
(c) TheSales Tax Laws Amendment Act 1985 was amended by Schedule 3 (item 46) only of theStatute Law Revision Act 1996 , subsection 2(3) of which provides as follows:
(3) Each item in Schedule 3 is taken to have commenced when the Act containing the provision amended by the item received the Royal Assent.
(d) ThePay‑roll Tax Assessment Act 1941 was amended by Part XIII (sections 108–119) only of theTaxation Boards of Review (Transfer of Jurisdiction) Act 1986 , subsection 2(1) of which provides as follows:
(1) Subject to subsection (2), this Act shall come into operation on 1 July 1986.
(e) TheTaxation Board of Review (Transfer of Jurisdiction) Act 1986 was amended by Schedule 3 (item 118) only of theStatute Law Revision Act 1996 , subsection 2(3) of which provides as follows:
(3) Each item in Schedule 3 is taken to have commenced when the Act containing the provision amended by the item received the Royal Assent.
(f) ThePay‑roll Tax Assessment Act 1941 was amended by Part IX (sections 51 and 52) only of theTaxation Laws Amendment Act (No. 4) 1986 , subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.
am. = amended rep. = repealed rs. = repealed and substituted | |
Provision affected | How affected |
S. 2......................................... | rs. No. 68, 1957; No. 28, 1961 |
am. No. 61, 1968 | |
rep. No. 216, 1973 | |
S. 3......................................... | am. No. 28, 1961; No. 93, 1966; No. 48, 1986 |
S. 4......................................... | rs. No. 1, 1953 |
S. 5......................................... | rep. No. 1, 1953 |
S. 6......................................... | am. No. 1, 1953; No. 28, 1961 |
Ss. 7, 8................................... | rep. No. 1, 1953 |
S. 9......................................... | am. No. 1, 1953; No. 28, 1961 |
S. 11....................................... |
|
Heading to Div. 1 of Part III.... | ad. No. 28, 1961 |
S. 14....................................... | rs. No. 48, 1942 |
| |
S. 15....................................... |
|
S. 16....................................... |
|
| ad. No. 28, 1961 rep. No. 61, 1968 |
| ad. No. 61, 1968 |
S. 16A.................................... | ad. No. 28, 1961 |
am. No. 33, 1963; No. 114, 1965; No. 54, 1966 | |
rs. No. 61, 1968 | |
am. No. 91, 1976; No. 36, 1978 | |
S. 16AA.................................. | ad. No. 114, 1965 |
rep. No. 61, 1968 | |
S. 16B.................................... | ad. No. 28, 1961 |
rs. No. 61, 1968 | |
S. 16C.................................... | ad. No. 28, 1961 |
am. No. 33, 1963 | |
rs. No. 61, 1968 | |
S. 16D.................................... | ad. No. 28, 1961 |
rs. No. 61, 1968 | |
S. 16E.................................... | ad. No. 28, 1961 |
am. No. 114, 1965 | |
rs. No. 61, 1968 | |
Ss. 16F, 16G.......................... | ad. No. 28, 1961 |
rs. No. 61, 1968 | |
S. 16H.................................... | ad. No. 28, 1961 |
am. No. 114, 1965; No. 93, 1966 | |
rs. No. 61, 1968 | |
am. No. 48, 1986 | |
S. 16J..................................... | ad. No. 28, 1961 |
am. No. 93, 1966 | |
rs. No. 61, 1968 | |
S. 16K.................................... | ad. No. 28, 1961 |
rs. No. 61, 1968 | |
S. 16L..................................... | ad. No. 28, 1961 |
am. No. 114, 1965; No. 93, 1966 | |
rs. No. 61, 1968 | |
S. 16M.................................... | ad. No. 28, 1961 |
am. No. 93, 1966 | |
rs. No. 61, 1968 | |
Ss. 16N–16P.......................... | ad. No. 28, 1961 |
rs. No. 61, 1968 | |
Ss. 16Q, 16R.......................... | ad. No. 28, 1961 |
rs. No. 61, 1968 | |
am. No. 48, 1986 | |
Ss. 16S–16W......................... | ad. No. 61, 1968 |
S. 16X.................................... | ad. No. 61, 1968 |
rs. No. 19, 1969 | |
am. No. 163, 1973 | |
S. 16XA.................................. | ad. No. 163, 1973 |
S. 16Y.................................... | ad. No. 61, 1968 |
S. 17....................................... | rs. No. 40, 1953 |
am. No. 37, 1954; No. 68, 1957; No. 93, 1966 | |
S. 18....................................... | am. No. 48, 1942 |
S. 21....................................... | am. No. 28, 1961 |
S. 23....................................... | am. No. 93, 1966 |
S. 25....................................... | am. No. 28, 1961; No. 41, 1962 |
S. 30....................................... |
|
S. 33....................................... |
|
S. 36....................................... | am. No. 28, 1961; No. 93, 1966 |
S. 37....................................... | am. No. 28, 1961; No. 61, 1968 |
S. 38....................................... | am. No. 48, 1942; No. 28, 1961 |
rep. No. 48, 1986 | |
S. 39....................................... | am. No. 28, 1961; No. 48, 1986 |
S. 40....................................... | am. No. 28, 1961; No. 93, 1966 |
rs. No. 48, 1986 | |
S. 40A.................................... | ad. No. 28, 1961 |
am. No. 61, 1968 | |
rs. No. 48, 1986 | |
Ss. 40B–40G.......................... | ad. No. 48, 1986 |
S. 41....................................... | am. No. 28, 1961; No. 48, 1986 |
Ss. 42, 43............................... | am. No. 93, 1966 |
S. 45....................................... | am. No. 93, 1966 |
S. 46....................................... | am. No. 28, 1961 |
S. 48....................................... | am. No. 93, 1966 |
S. 50....................................... | am. No. 93, 1966 |
S. 52....................................... | am. No. 93, 1966 |
S. 62....................................... | am. No. 93, 1966 |
S. 65....................................... | am. No. 93, 1966 |
S. 68....................................... | am. No. 93, 1966 |
S. 70....................................... |
|
S. 71....................................... | am. No. 28, 1961; No. 93, 1966 |
Heading to The Schedules..... | ad. No. 19, 1969 |
First Schedule........................ | ad. No. 19, 1969 |
Heading to The Schedule....... | rep. No. 19, 1969 |
Heading to Second ................ Schedule | ad. No. 19, 1969 |
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