Pay-roll Tax (Information Disclosure) Amendment Act 1987 (NSW)
PAY-ROLL TAX (INFORMATION DISCLOSURE)
AMENDMENT ACT 1987 No. 89
NEW SOUTH WALES
TABLE OF PROVISIONS
1. Short title
2. Commcncemcnl
3. Amendment of Act No. 22, 1971
4. Saving
SCHEDULE 1—AMENDMENTS TO THE PAY-ROLL TAX ACT 1971
PAY-ROLL TAX (INFORMATION DISCLOSURE) AMENDMENT
ACT 1987 No. 89
NEW SOUTH WALES
Act No. 89, 1987
An Act to amend the Pay-roll Tax Act 1971 for the purpose of making further provision with respect to the disclosure of information, and the publication of records, obtained in connection with the administration or execution of that Act and for related purposes. [Assented to 12 June 1987]
2 Act No. 89
Pay-roll Tax (Information Disclosure) Amendment 1987
BE it enacted by the Queen’s Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Legislative Assembly of New South Wales in Parliament assembled, and by the authority of the same, as follows:
Short title
1. This Act may be cited as the “Pay-roll Tax (Information Disclosure)
Amendment Act 1987”
Co m me nee me 111
2. ( 1) Sections 1 and 2 shall commence on the date of assent to this
Act.
| (2) | Except as provided by subsection (1), this Act shall commence on the |
commencement of the Revenue Laws (Reciprocal Powers) Act 1987.
Amendment of Act No. 22, 1971
3. The Pay-roll Tax Act 1971 is amended in the manner set forth tn
Schedule 1.
Saving
Books or accounts kept under section 44 of the Pay-roll Tax Act 1971 (as in force immediately before the commencement of this Act) shall be deemed to be prescribed records for the purposes of that section (as in force on and after that commencement).
4.
SCHEDULE 1
(Sec. 3)
AMENDMENTS TO THE PAY-ROLL TAX ACT 1971
(1) Section 3 (Interpretation)—
| (a) | Section 3(1), definition of “corresponding law”— Omit the definition. |
Pay-roll Tax (Information Disclosure) Amendment 1987
SCHEDULE \—continued
AMENDMENTS TO THE PAY-ROLL TAX ACT \91l~continued
| (b) | Section 3(1), definition of “New South Wales revenue law"— |
After the definition of “month”, insert:
“New South Wales revenue law” means any of the following:
(a) the Stamp Duties Act 1920;
| (b) | the Gaming and Betting (Poker Machines) Taxation Act 1956; |
(c) the Land Tax Act 1956;
(d) the Land Tax Management Act 1956;
(e) the Business Franchise Licences (Tobacco) Act 1975;
(0 the Registered Clubs Act 1976;
| (g) | the Business Franchise Licences (Petroleum Products) Act 1982; |
(h) the Liquor Act 1982;
(i) the Health Insurance Levies Act 1982;
| (j) | any other prescribed Act, being an Act by which a tax, fee, duty or other impost is levied and collected by the State; |
| (c) | Section 3(1), definition of “record”— |
After the definition of “person”, insert:
“record" includes book, account, deed, writing, document and any other source of information compiled, recorded or stored in written form, or on microfilm, or by electronic process, or in any other manner or by any other means;
4 Act No. 89
Pay-roll Tax (Information Disclosure) Amendment 1987
SCHEDULE 1—continued
AMENDMENTS TO THE PAY-ROLL TAX ACT 1971—continued
(2) Section 4 (Chief Commissioner, Deputy Chief Commissioner and other
officers)—
Section 4 (10)—
After section 4 (9), insert;
(10) The Chief Commissioner is authorised to perform the functions of a State taxation officer under Part 111a of the Taxation Administration Act 1953 of the Commonwealth,
(3) Section 5—
Omit the section, insert instead:
Disclosure of information etc.
(1) Except as provided by subsections (2), (4) and (5), a person shall not disclose information, or publish a record, obtained by that or another person in connection with the administration or execution of this Act or the regulations, unless the disclosure or publication is made—
5.
| (a) | with the consent of the person from whom the information or record was so obtained; |
| (b) | in connection with the administration or execution of this Act, the regulations, a New South Wales revenue law or the Revenue Laws (Reciprocal Powers) Act 1987; or |
| (c) | for the purposes of any legal proceedings arising out of this Act, the regulations, a New South Wales revenue law or the Revenue Laws (Reciprocal Powers) Act 1987 or of any report of any such proceedings. |
Penally; $10,000.
Pay-roll Tax (Information Disclosure) Amendment 1987
SCHEDULE 1—continued
AMENDMENTS TO THE PAY-ROLL TAX ACT \9 1 \—continued
(2) The Chief Commissioner may—
| (a) | if of the opinion that it is necessary to do so for the purpose of enforcing a law that creates an offence or provides for the imposition of a penalty, or for the purpose of protecting the public revenue, disclose information, or publish a record, referred to in subsection (1) to— | |
| (i) the Solicitor-General; (ii) the Secretary of the Attorney General’s Department; (iii) the Director of Public Prosecutions, (iv) the Crown Advocate; (v) a Crown Prosecutor; or | ||
| ||
| (b) | if of the opinion that it is necessary to do so for the purpose of the administration or execution of the Country Industries (Pay-roll Tax Rebates) Act 1977, disclose information, or publish a record, to the Director of the Department of Industrial Development and Decentralisation, |
so as to enable that person to exercise or perform a power, authority, duty or function conferred or imposed on the person by law,
(3) A person shall not disclose information, or publish a record, communicated in accordance with subsection (2) unless the disclosure or publication is m a d e -
fa) with the consent of the Chief Commissioner; or
| (b) | so as to enable a person to exercise or perform, for a purpose referred to in that subsection, a power, authority, duly or function conferred or imposed on the person by law. |
Penalty: $10,000.
6 Act No. 89
Pay-wil Tax (Information Disclosure) Amendment 1987
SCHEDULE \—continued
AMENDMENTS TO THE PAY-ROLL TAX ACT 1 9 7 continued
(4) If a record referred to in subsection (1) has been transferred to the Archives Authority of New South Wales in accordance with the Archives Act 1960, the Chief Commissioner may, w'hen the record has been in existence for 30 years or more, give that Authority approval to disclose, divulge or otherwise publish the record.
(5) Subsection (1) does not—
{a) prevent the disclosure of information, or the publication of a record, in accordance with a lawful requirement of the Commonwealth Statistician;
| (b) | prevent a record from being made available to, or disposed of or otherwise dealt with by, the Archives Authority of New South Wales in accordance with the Archives Act 1960; or |
| (c) | apply to information, or a record, obtained for the purposes of this Act under a corresponding law within the meaning of section 3 (1) of the Revenue Laws (Reciprocal Powers) Act 1987, |
(6) In this section, a reference to a record includes a reference to a part of a record and to a copy of a record.
(7) Subject to subsection (5), this section applies to information and records obtained by a person in connection with the administration or execution of this Act whether before or after the commencement of the Pay-roll Tax (Information Disclosure) Amendment Act 1987.
(4) Section 16 (Power to obtain information and evidence)—
Section 16(1)—
Omit “books, documents and other papers whatsoever” , insert instead “ records”,
(5) Section 35 (Offences)— Section 35 (1) (b)— Omit “books or papers”. Insert instead “ records”.
Pay-roll Tax (Information Disclosure) Amendment 1987
SCHEDULE \—continued
AMENDMENTS TO THE PAY-ROLL TAX ACT {911—continued
(6) Section 44 (Preservation of records)—
(a) Section 44 (1)—
(i) Omit “proper books or accounts”, insert instead “such records as may be prescribed”.
(ii) Omit “those books or accounts”, insert instead “those records”,
| (b) | Section 44 (2)— |
| Omit “any books, accounts or documents”, insert instead “ records". |
(7) Section 45 (Access to records)—
| (a) | Omit “places, books, documents and other papers”, insert instead “places and records", |
(b) Omit “books, documents or papers”, insert instead “records”.
(8) Section 50—
Omit the section, insert instead:
Proceedings for offences
50. Proceedings for an offence against this Act or the regulations may be taken before a Local Court constituted by a Magistrate sitting alone.
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