State Revenue Legislation Amendment Act 2015 (NSW)
An Act to make miscellaneous changes to certain State revenue legislation.
This Act is the State Revenue Legislation Amendment Act 2015.
This Act commences on the date of assent to this Act, except as provided by subsection (2).
Schedule 1 [1] is taken to have commenced on 20 January 2012.
Omit section 65 (3). Insert instead:
No duty is chargeable under this Chapter on any of the following:
(a) a transfer, or an agreement for the sale or transfer, of dutiable property to give effect to an amalgamation or de-amalgamation, or both, of registered clubs as referred to in Divisions 1A and 1B of Part 2 of the Registered Clubs Act 1976,
(b) a transfer, or an agreement for the sale or transfer, of all or part of any premises or an associated car park occupied by a club to another club for the purposes of any such amalgamation or de-amalgamation, or both,
if any information and documents that may be required by the Chief Commissioner are given to the Chief Commissioner.
Insert at the end of the Schedule with appropriate Part and clause numbering:
A reference in the Dictionary to the World Federation of Exchanges is taken, until the date of assent to the State Revenue Legislation Amendment Act 2015, to have always included a reference to the London Exchange and the New York Exchange.
Insert “, the London Exchange, the New York Exchange” after “the New Zealand Exchange”.
Insert “, the London Exchange, the New York Exchange” after “the New Zealand Exchange”.
Insert in alphabetical order:
Insert in alphabetical order:
Insert “, the London Exchange, the New York Exchange” after “the New Zealand Exchange”.
Insert after paragraph (ba):
the London Exchange, or
the New York Exchange, or
Insert in alphabetical order in section 3 (1):
Omit section 24G (2) (b) (i). Insert instead:
any action taken to record demerit points against a person in the NSW demerit points register kept under the Road Transport Act 2013 because of that payment is to be reversed, and any driver licence affected as a consequence of the recording of the demerit points is to be restored (subject to any other matters affecting the licence), by Roads and Maritime Services from the date of the withdrawal of the penalty notice, and
Omit section 38 (1) (a). Insert instead:
on or before the due date specified in the penalty reminder notice, gives the appropriate officer for the penalty notice to which the penalty reminder notice relates (or other person or body specified in that notice) an approved nomination notice containing the name and address of some other person who was in charge of the vehicle or vessel concerned at all relevant times relating to the offence, or
Omit section 38 (1A)–(3B). Insert instead:
The Commissioner may approve 1 or more notices (
Without limiting subsection (2), the Commissioner may approve notices under that subsection:
(a) to be provided in printed or electronic form (or both), and
(b) to be used in relation to more than 1 offence involving 1 or more vehicles or vessels, if the person given the penalty reminder notice is a corporation.
An appropriate officer for the penalty notice to which the penalty reminder notice relates may, by written notice (a
A person served with a verification notice must supply the required statutory declaration within the period specified in the notice (being a period of not less than 7 days after the date of service).
Maximum penalty: 50 penalty units (in the case of an individual) and 100 penalty units (in the case of a corporation).
A statutory declaration that is given for the purposes of this section, if produced in any proceedings against the person named in the declaration in respect of the vehicle or vessel offence concerned, is admissible and is prima facie evidence that the person was in charge of the vehicle or vessel at all relevant times relating to the offence.
A statutory declaration that relates to more than one vehicle or vessel offence is not a statutory declaration under, or for the purposes of, this section unless each of the offences is a camera recorded offence (within the meaning of Division 2 of Part 7.3 of the Road Transport Act 2013) detected by the same camera device at approximately the same time.
A person must not, in an approved nomination notice given under subsection (1), falsely nominate another person as the person who was in charge of the vehicle or vessel at the time the offence occurred.
Maximum penalty:
(a) if the offence relates to a vehicle or vessel registered or owned otherwise than in the name of an individual—200 penalty units, or
(b) in any other case—100 penalty units.
A person falsely nominates another person as the person in charge of a vehicle or vessel for the purposes of subsection (3E) if either a false name or address (or both a false name and address) for the other person is given in an approved nomination notice.
Omit paragraphs (b), (k) and (n).
Insert after paragraph (e):
an offence under section 146 of the Protection of the Environment Operations Act 1997,
Insert after section 49A (1):
Before the Commissioner annuls a penalty notice enforcement order relating to a vehicle or vessel offence, the Commissioner is to seek a review of the decision to issue a penalty notice to which the order applies if an approved nomination notice in relation to the offence (within the meaning of section 38) is given to the Commissioner or the appropriate officer for the penalty notice for the offence.
For the purposes of subsection (1A) and the review under this section, it does not matter if the approved nomination notice is not given within the period required by section 38.
Insert after section 77:
The Commissioner may, on the Commissioner’s own initiative or on the application of a fine defaulter, refund an amount paid to the Commissioner under a garnishee order if the Commissioner thinks it appropriate to do so on the ground of hardship experienced by the fine defaulter or a dependant of the fine defaulter because of payments under the garnishee order.
A refund does not affect the liability of the fine defaulter for any debt that is the subject of the garnishee order, including for any amount refunded to the fine defaulter.
This section does not affect any other right of a fine defaulter to seek a review or to apply to the Hardship Review Board under this Act.
Insert at the end of the Schedule with appropriate Part and clause numbering:
In this Part:
Section 38, as in force immediately before the repeal of paragraphs (b), (k) and (n) of the definition of
Section 77A, as inserted by the amending Act, extends to garnishee orders and payments made under those orders before the commencement of that section.
Omit the definition of
(a) in the case of a responsible person served with a penalty notice in relation to a designated offence—an approved nomination document under section 189 (1), or
(b) in the case of a responsible person served with a court attendance notice in relation to a designated offence—a statutory declaration.
Omit “100 penalty units” from section 188 (2). Insert instead “200 penalty units”.
Omit “50 penalty units”. Insert instead “100 penalty units”.
Omit “corporations” where firstly occurring in section 189 (1).
Insert instead “responsible persons”.
Omit “the corporations are”. Insert instead “they are”.
Omit the subsection. Insert instead:
If a responsible person for a vehicle supplies an approved nomination document to an authorised officer for the purpose of section 185 or 186, an authorised officer may, by written notice served on the person (a
Omit “corporation”. Insert instead “person”.
Omit “100 penalty units”.
Insert instead “50 penalty units (in the case of an individual) or 100 penalty units (in the case of a corporation)”.
Insert after section 8 (2):
For the avoidance of doubt, an assessment of tax liability is taken to have been made when the Chief Commissioner calculates the tax liability of a taxpayer based on a return under the Payroll Tax Act 2007 or any other Act prescribed by the regulations for the purposes of this subsection (whether or not the Chief Commissioner issues a notice of assessment as a result of that calculation or otherwise notifies the taxpayer of the calculation).
Insert at the end of the Schedule with appropriate Part and clause numbering:
Section 8 (3) of this Act, as inserted by the State Revenue Legislation Amendment Act 2015, extends to any calculation of tax liability made by the Chief Commissioner at any time before the commencement of that provision but does not extend to any matter the subject of a decision in Freelance Global Ltd v Chief Commissioner of State Revenue[2014] NSWSC 127.
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