States Receipts Duties (Administration) Act 1970 (Cth)
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 [Note: This Act is "repealed" by Act No. 48 of 1986]
(#DATE 31:07:1984)
(#DATE 31:07:1984)
- Reprinted as at 31 July 1984
(The citation "States Receipts Duties (Administration) Act 1970" is provided for by the Amendments Incorporation Act 1905 and the Acts Citation Act 1976.)
Table of Acts
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Application,
saving
or
Number Date Date of transitional
Act and year of Assent commencement provisions
-----------------------------------------------------------------------------
States Receipts
Duties
(Administration)
Act 1970 97, 1970 4 Nov
1970 18 Nov 1970
Statute Law
Revision Act 1973 216, 1973
as
amended
by 19 Dec
1973 31 Dec 1973 Ss. 9 (1)
and 10
20, 1974 25 July
1974 31 Dec 1973 -
Jurisdiction of
Courts
(Miscellaneous
Amendments) Act
1979 19, 1979 28 Mar
1979 Parts II-XVII
(ss. 3-123):
15 May 1979
(see Gazette
1979, No. S86, p.
1) Remainder:
Royal Assent Ss. 95 (2),
97 (2) and
125-127
Australian Federal
Police
(Consequential
Amendments) Act
1979 155, 1979 28 Nov
1979 19 Oct 1979
(see s. 2 and
Gazette 1979,
No. S206, p. 1) -
Australian Federal
Police
(Consequential
Amendments) Act
1980 70, 1980 28 May
1980 28 May 1980 -
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Table of Amendments
ad. = added or inserted am. = amended rep. =
repealed rs. = repealed and substituted
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Provision affected How affected
----------------------------------------------------------------------------- S. 3 . . . . . . . . . . . rep.No. 216, 1973
Ss.4,5 . . . . . . . . . . am.No. 216, 1973
Ss. 10,11. . . . . . . . . am.No. 216, 1973
Ss.21,22 . . . . . . . . . am.No. 216, 1973
S.50 . . . . . . . . . . . am.No. 216, 1973; No. 155, 1979;
No. 70, 1980
S.58 . . . . . . . . . . . rs.No. 19, 1979
S.58A. . . . . . . . . . . ad.No. 19, 1979
S.59A. . . . . . . . . . . ad.No. 19, 1979
S.68 . . . . . . . . . . . am.No. 216, 1973; No. 19, 1979
S.71 . . . . . . . . . . . am.No. 216, 1973; rs.No. 19, 1979
Ss.72,73 . . . . . . . . . am.No. 216, 1973; No. 19, 1979
S.80 . . . . . . . . . . . am.No. 216, 1973 (as am.by No. 20, 1974)
S.85 . . . . . . . . . . . am.No. 216, 1973; No. 19, 1979
S.88 . . . . . . . . . . . am.No. 216, 1973
S.89 . . . . . . . . . . . am.No. 19, 1979
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STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - TABLE OF PROVISIONS TABLE
TABLE OF PROVISIONS
PART I-PRELIMINARY
Section
1. Short title
2. Commencement
4. Interpretation
5. References to Australia in this Part
6. Receipt of consideration other than money
7. Moneys deposited in bank account or transferred from bank to bank
8. Amount credited to creditor's account with debtor
9. Exchange of money for money
10. Receipts of money outside Australia
11. Money to be treated as received in the State in which goods
supplied, &c.
12. Money received after death or after ceasing to carry on business,
&c.
13. Continental shelf to be treated as part of Australia for certain
purposes
14. Receipts in foreign currency
PART II-ADMINISTRATION
15. Commissioner to administer Act
16. Collectors of Receipts Duties
17. Powers and functions of Second Commissioners and Collectors
18. Delegation by Collectors
19. References to Commissioner
20. Where exercise of powers dependent upon opinion
21. Officers to observe secrecy
PART III-LIABILITY TO DUTY
22. References to Australia in this Part
23. Imposition of duty
24. Liability to duty
25. Agents
26. Trustees
27. Exemptions
28. Rebates
PART IV-RETURNS
29. Return periods
30. Information to be furnished to Commissioner with respect to
businesses
31. Furnishing of returns
32. Returns on approved basis
33. Further returns
34. Commissioner to obtain information and evidence
35. Returns deemed to be made
PART V-COLLECTION AND RECOVERY OF DUTY
36. Due date
37. Time to pay-extensions and instalments
38. Additional duty
39. Assessments
40. Default assessments
41. Notice of assessments, &c.
42. Date on which duty payable
43. Validity of assessment
44. Collector may sue for duty
45. Refunds of duty
46. Substituted service
47. Liquidators to give notice
48. Where duty not paid during lifetime
49. Provision for payment of duty by trustees of deceased persons
50. Where no administration of deceased person's estate
51. Joint and several liability for duty
52. Apportionment of duty paid in respect of Commonwealth and State
liability
53. Commissioner may collect duty from person owing money to person
liable to duty
54. Evidence
PART VI-OBJECTIONS, REVIEWS AND APPEALS
55. Objections
56. References to Board of Review
57. Powers of Board
58. Appeals and references
58A. Transfer of proceedings
59. Pending reference or appeal not to delay payment of duty
59A. Practice and procedure of Supreme Courts
PART VII-PENAL PROVISIONS
60. Offences
61. Additional duty in certain cases
62. False declarations
63. Avoiding duty
64. Obstructing persons
65. Time for commencing prosecutions
66. Penalties not to relieve from duty
PART VIII-PROSECUTIONS
67. Prosecutions
68. How prosecution instituted
69. Place where offence committed
70. Evidence of authority to institute proceedings
71. Defendant to have right of trial in Supreme Court
72. Prosecution in accordance with practice rules
73. Appeals
74. Information, &c., to be valid if in words of Act or regulations
75. No objection for informality
76. Conviction not to be quashed
77. Averment of prosecutor sufficient
78. Minimum penalties
79. Treatment of convicted offenders
80. Release of offenders
81. Parties may recover costs
PART IX-MISCELLANEOUS
82. Public officer of company
83. Records of receipts, &c.
84. Entry on land
85. Appearance by Commissioner, &c.
86. Judicial notice
87. Notices
88. Operation of other laws not affected
89. Regulations
THE SCHEDULE
Exemptions
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - LONG TITLE SECT
An Act relating to Duties imposed, at the request of the States, on certain Receipts of Money
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - PART I
PART I-PRELIMINARY
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 1
Short titleSECT
1. This Act may be cited as the States Receipts Duties (Administration) Act 1970.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 2
CommencementSECT
2. This Act shall be deemed to have come into operation on the eighteenth day of November, One thousand nine hundred and sixty-nine.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 4
InterpretationSECT
4. (1) In this Act, unless the contrary intention appears-
"bill of exchange" means an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand, or at a fixed or determinable future time, a sum certain in money to or to the order of a specified person, or to bearer;
"Board of Review" means a Board of Review constituted under the Income Tax Assessment Act 1936-1969;
"business" includes any profession or trade, but does not include occupation as an employee;
"charitable institution" means-
(a) any charitable, religious, scientific or educational institution (including an institution providing residential accommodation wholly or principally for full-time students attending an educational institution);
(b) any institution being, or carrying on, a hospital; and
(c) any institution the sole or principal purpose of which is to assist in the saving of life, or the prevention of loss or damage to property, whether at sea or otherwise,
being an institution which is not carried on for the purpose of profit or gain to its individual members and which is not empowered to make any distribution, whether in money, property or otherwise, to its members;
"club" means any body, society, association or institution, whether corporate or unincorporate, which is carried on for the purpose of promoting music, art, science or literature, for the purpose of providing recreation or amusement or for any other purpose useful to the community, and which is not carried on for the purpose of profit or gain to its individual members and which is not empowered to make any distribution, whether in money, property or otherwise to its members, but does not include a charitable institution;
"Collector" means a Collector of Receipts Duties;
"company" includes a body, society, association, authority or institution, whether corporate or unincorporate, and includes the liquidator or official manager of a corporation and a receiver or manager of any property of a corporation, but does not include a partnership;
"debt" includes any amount required to be paid in order to secure the benefit of any policy of insurance, whether on life or otherwise, or of any hire purchase agreement, and "debtor" and "creditor" have corresponding meanings;
"duty" means duty payable in accordance with this Act;
"marketable security" means-
(a) any share in the capital of a company;
(b) any debenture, debenture stock, stock, bond, note or other security issued by a government, by a public authority or by a company; and
(c) any right or interest (whether described as a unit or sub-unit or otherwise) of a beneficiary under a unit trust scheme;
"money" includes a bill of exchange and a promissory note;
"officer" means an officer in the Public Service of the Commonwealth or of a State;
"partnership" means persons carrying on business as partners;
"person" includes a company and a partnership;
"prescribed marketing scheme" means a scheme for the marketing of primary products established or constituted by or under a law of the Commonwealth or of a State or Territory, or any scheme that is specified in the regulations as a prescribed marketing scheme;
"prescribed public authority" means-
(a) a municipal corporation or other local governing body; and
(b) any other public authority that is specified in the regulations as, or is otherwise under the regulations, a prescribed public authority;
"promissory note" means an unconditional promise in writing made by one person to another, signed by the maker, engaging to pay, on demand or at a fixed or determinable future time, a sum certain in money, to or to the order of a specified person, or to bearer;
"public authority" means any authority or other body established or constituted by or under a law of the Commonwealth or of a State or Territory, and includes any municipal corporation or other local governing body;
"Second Commissioner" means a Second Commissioner of Taxation;
"State receipts duty law" means-
(a) the Stamp Duties Act, 1920-1968 of the State of New South Wales;
(b) the Stamps Act 1958 of the State of Victoria;
(c) The Stamp Acts, 1894 to 1968 of the State of Queensland;
(d) the Stamp Duties Act, 1923-1968 of the State of South Australia;
(e) the Stamp Act, 1921-1968 of the State of Western Australia; or
(f) the Stamp Duties Act, 1931 of the State of Tasmania,
as amended and in force, or purporting to be in force, at any relevant time;
"the Commissioner" means the Commissioner of Taxation;
"the Receipts Duty Acts" means the States Receipts Duty Act (No. 1) 1970 , the States Receipts Duty Act (No. 2) 1970 and the States Receipts Duty Act (No. 3) 1970;
"the transitional period" means the period commencing on the eighteenth day of November, One thousand nine hundred and sixty-nine, and ending on the thirtieth day of September, One thousand nine hundred and seventy;
"trustee" means any person appointed or constituted trustee by act of parties, by order or declaration of a court or by operation of law, and includes-
(a) an executor, administrator, guardian or committee; and
(b) any person having or taking upon himself the administration or control of property affected by any express or implied trust or having the possession, control or management of any property of a person under any legal or other disability;
"trustee in bankruptcy" means-
(a) a trustee of the estate of a bankrupt;
(b) a trustee of a deed of assignment or deed of arrangement executed under a law relating to bankruptcy;
(c) a trustee of a composition or scheme of arrangement accepted or approved under such a law; or
(d) a trustee of the estate of a deceased person in respect of the administration of which an order has been made under such a law;
"unlicensed club" means a club which does not hold, and on behalf of which there is not held, a licence to sell or supply liquor under any law of a State or Territory relating to the sale and supply of liquor.
(2) For the purposes of this Act, the relationship of agent and principal shall be deemed to exist between solicitor and client.(3) For the purpose of determining whether, for the purposes of this Act, a person is carrying on a business in Australia, any act or thing done in Australia by an agent of the person as such agent shall be deemed to be an act or thing done in Australia by the person.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 5
References to Australia in this PartSECT
5. A reference in this Part to Australia shall be read as a reference to Australia other than the Territories forming part of the Commonwealth.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 6
Receipt of consideration other than moneySECT
6. Where a creditor, or the agent of a creditor, receives a consideration, other than money, whether or not in consideration of his having given credit to a person, whereby any debt or part of a debt owing to the creditor is settled, satisfied, discharged or met, the creditor or the agent, as the case may be, shall, when he receives the consideration, be deemed, for the purposes of this Act, to have received an amount of money equal to the amount of the debt or part of the debt that has been settled, satisfied, discharged or met, and to have received that money at the place where he receives the consideration.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 7
Moneys deposited in bank account or transferred from bank to bankSECT
7. (1) Where a person (whether by means of a bill of exchange or otherwise) deposits or causes to be deposited to the credit of a bank account of another person an amount of money, that amount shall, upon that other person first receiving notice of the making of the deposit, be deemed, for the purposes of this Act, to have been received by that other person and to have been received at the place where the account is kept. (2) Where a bank, in accordance with the authority or order of a person (not being an authority or order in a bill of exchange), debits the account of that person with an amount of money and-
(a) transfers that amount to the credit of the bank;
(b) transfers that amount to the credit of an account of another person with the bank or with another bank; or
(c) transmits that amount to another bank, not being a transmission to the credit of an account of another person with that other bank,
that amount shall, for the purposes of this Act-
(d) in a case to which paragraph (a) of this sub-section applies-be deemed to have been received by the bank to the credit of which the amount is transferred upon the amount being so transferred;
(e) in a case to which paragraph (b) of this sub-section applies-be deemed to have been received by the person to the credit of whose account the amount is transferred upon the person first receiving notice of the transfer; or
(f) in a case to which paragraph (c) of this sub-section applies-be deemed to have been received by the bank to which the amount is transmitted upon the bank first receiving notice of the transmission,
and to have been so received at the place where the amount is credited or to which it is transmitted, as the case may be.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 8
Amount credited to creditor's account with debtorSECT
8. (1) Where a debtor, at the request or on the authority of his creditor, instead of paying a debt or any part of a debt owing by him to his creditor, credits an amount of money owing under the debt to an account of the creditor in the books of the debtor, the creditor shall, when he first receives notice of the amount having been so credited or upon the expiration of three months after the amount having been so credited, whichever first occurs, be deemed, for the purposes of this Act, to have received, in payment of the debt or that part of the debt, an amount of money equal to the amount credited, and to have so received that amount at the place where the books of the debtor are kept. (2) The last preceding sub-section does not apply in any case where section 6 or 7 of this Act applies in relation to the amount credited.
(3) Where-
(a) by virtue of the operation of sub-section (1) of this section, duty has become payable in respect of an amount or amounts of money credited to the account of a creditor in the books of his debtor or, by virtue of the operation of a provision of a State receipts duty law, duty has, before the end of the transitional period, become payable under that law in respect of an amount or amounts of moneys credited to the account of a creditor in the books of his debtor; and
(b) money is withdrawn by the creditor from the account,
the receipt of the money so withdrawn is, except to the extent that the amount of that money, together with any moneys previously withdrawn by the creditor from that account, being moneys in relation to which this sub-section, or a provision of the State receipts duty law corresponding with this sub-section, has had effect, exceeds the amount or the total of the amounts referred to in paragraph (a) of this sub-section, exempt from duty.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 9
Exchange of money for moneySECT
9. (1) Where money is exchanged for money, a party to the exchange shall, for the purposes of this Act, be deemed not to have received money except to the extent that the value of the money received by him is greater than the value of the money paid or given by him. (2) For the purposes of the last preceding sub-section, the value of any money, being a bill of exchange or a promissory note, is the nominal or face value of the bill of exchange or promissory note.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 10
Receipts of money outside AustraliaSECT
10. (1) For the purposes of this Act, where-
(a) a person carrying on a business in Australia receives, in relation to that business, money outside Australia, or an agent of a person carrying on a business in Australia receives, on behalf of that person and in relation to that business, money outside Australia; and
(b) the money received relates, in whole or in part, to goods supplied or to be supplied in Australia, to services rendered or to be rendered in Australia or to any contract, arrangement or transaction that, under regulations made for the purposes of this section, is a contract, arrangement or transaction of a kind that relates to Australia,
the money so received, to the extent that it so relates-
(c) where the money is received by the person, or by an agent who is not carrying on a business in Australia and is not a resident of Australia-shall be deemed to have been received in Australia by the person in the course of carrying on a business in Australia; or
(d) where the money is received by an agent who is carrying on a business in Australia or is a resident of Australia-shall be deemed to have been received by the agent in Australia.
(2) For the purposes of this Act, where a person (in this sub-section called "the creditor") carrying on a business in Australia accepts, in relation to that business, as payment by another person, in whole or in part, of a debt that relates to goods supplied or to be supplied in Australia, to services rendered or to be rendered in Australia or to any contract, arrangement or transaction that, under regulations made for the purposes of this section, is a contract, arrangement or transaction of a kind that relates to Australia-
(a) payment made to another person, outside Australia, otherwise than as agent of the creditor;
(b) the crediting, outside Australia, of an amount to the bank account of another person otherwise than as agent of the creditor; or
(c) the crediting, outside Australia, of an amount to the account of another person, otherwise than as agent of the creditor, in the books of any person,
the creditor shall be deemed to have received in Australia, in the course of carrying on a business in Australia, money equal to the amount of the payment or credit.(3) For the purposes of sub-sections (1) and (2) of this section, where goods in Australia are, or are to be, sent to a Territory forming part of the Commonwealth by a person carrying on a business in Australia in the course of carrying on that business and are supplied, or are to be supplied, in that Territory by that person to another person, then, subject to the next succeeding sub-section, the goods shall be deemed to be goods supplied, or to be supplied, in Australia, and any money received by the person or by an agent of the person in respect of the supply of the goods shall be deemed to have been received in relation to that business.
(4) The last preceding sub-section does not apply in relation to goods sent, or to be sent, by a person to a Territory and supplied, or to be supplied, in that Territory in the course of the carrying on by that person of a business in that Territory.
(5) For the purpose of determining whether, for the purposes of the last preceding sub-section, a person is carrying on a business in a Territory, any act or thing done in the Territory by an agent of the person as such agent shall be deemed to be an act or thing done in the Territory by the person.
(6) For the purposes of this section, a company that is a resident of Australia shall be deemed to be carrying on a business in Australia.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 11
Money to be treated as received in the State in which goods supplied, &c.SECT
11. (1) Where-
(a) goods have been or are to be supplied in a State, services have been or are to be rendered in a State or a contract, arrangement or transaction is, under regulations made for the purposes of this section, a contract, arrangement or transaction of a kind that relates to the State; and
(b) money received by a person that relates, in whole or in part, to the supply of those goods, the rendering of those services or that contract, arrangement or transaction is received in another State or is deemed, by virtue of the last preceding section, to have been received in Australia,
the money shall, for the purposes of this Act, to the extent that it so relates, be deemed to have been received in the first-mentioned State and not to have been received in any other State.(2) Where sub-section (3) of the last preceding section applies in relation to goods sent, or to be sent, to a Territory and supplied, or to be supplied, in that Territory, the goods shall, for the purposes of the last preceding sub-section, be deemed to be goods supplied or to be supplied in the State from which they were sent, or are to be sent, to that Territory.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 12
Money received after death or after ceasing to carry on business, &c.SECT
12. (1) Where-
(a) the trustee of the estate of a deceased person receives any money as such trustee; and
(b) the money would, if it had been received by the deceased person during his lifetime, have been received by him in the course of carrying on a business in Australia,
the trustee shall, for the purposes of this Act, be deemed to have received the money in the course of carrying on a business in Australia.(2) Any money received by a person in relation to a business that is being carried on by him or that he has ceased to carry on shall, for the purposes of this Act, be deemed to be money received by him in the course of carrying on that business.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 13
Continental shelf to be treated as part of Australia for certain purposesSECT
13. (1) Where a person carries on a business in an adjacent area, being an adjacent area in relation to a State, and that business consists of exploration of the adjacent area for petroleum or the exploitation of the natural resources, being petroleum, of the adjacent area, or arises out of or is connected with any such exploration or exploitation, that adjacent area shall, in relation to that business, be deemed, for the purposes of this Act, to be part of Australia and, in particular, to be part of that State. (2) For the purposes of this section-
"adjacent area" means an area specified in the Second Schedule to the Petroleum (Submerged Lands) Act 1967-1968 as being adjacent to a State;
"petroleum" means-
(a) any naturally occurring hydrocarbon, whether in a gaseous, liquid or solid state;
(b) any naturally occurring mixture of hydrocarbons, whether in a gaseous, liquid or solid state; or
(c) any naturally occurring mixture of one or more hydrocarbons, whether in a gaseous, liquid or solid state, and one or more of the following, that is to say, hydrogen sulphide, nitrogen, helium and carbon dioxide,
and includes any petroleum as defined by paragraph (a), (b) or (c) of this definition that has been returned to a natural reservoir.
(3) For the purposes of this section-
(a) an adjacent area shall be deemed to be an adjacent area in relation to a State if it is specified in the Second Schedule to the Petroleum (Submerged Lands) Act 1967-1968 as being adjacent to that State; and
(b) a reference in this section to an adjacent area shall be read as including a reference to the land below that adjacent area and the space above that adjacent area.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 14
Receipts in foreign currencySECT
14. Where a person receives money in a currency other than the currency of Australia, the amount of that money is, for the purposes of this Act, the equivalent of that amount in the currency of Australia calculated at the rate of exchange that is the relevant ruling telegraphic transfer buying rate of exchange in Australia on the day on which the money is received.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - PART II
PART II-ADMINISTRATION
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 15
Commissioner to administer ActSECT
15. The Commissioner has the general administration of this Act.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 16
Collectors of Receipts DutiesSECT
16. (1) There shall be such Collectors of Receipts Duties as are required. (2) The Governor-General may make an arrangement with the Governor of a State under which the person for the time being holding, or for the time being performing the duties of, an office in the service of the State specified in the arrangement is to carry out the functions of a Collector of Receipts Duties, and, while the arrangement is in force, the person for the time being holding, or for the time being performing the duties of, that office shall, for the purposes of this Act, be deemed to be a Collector of Receipts Duties.
(3) Where an arrangement is in force under the last preceding sub-section in relation to a State, the Audit Act 1901-1969 does not apply in relation to amounts of duty received by the Collector for the State, but the Collector for the State shall, subject to the next two succeeding sub-sections, pay amounts of duty received by him into the Receipts Duty Trust Account as soon as practicable after they are received by him.
(4) An arrangement under sub-section (2) of this section between the Governor-General and the Governor of a State may include an arrangement for the Collector for the State to open and maintain a bank account (to be known as a "clearing account") into which he is to pay amounts of Commonwealth duty received by him and amounts of State duty received by him.
(5) The Collector for a State shall, as soon as practicable after amounts of Commonwealth duty have been paid into the clearing account maintained by him, pay the amounts into the Receipts Duty Trust Account.
(6) Sub-section (3) of this section shall not be construed as affecting the operation of the Audit Act 1901-1969 in relation to moneys paid into the Receipts Duty Trust Account.
(7) In this section-
"Commonwealth duty" means duty payable in accordance with this Act, and includes additional duty so payable;
"State duty" means duty payable in respect of the receipt of money, or receipts issued in respect of the receipt of money, in pursuance of the State receipts duty law of a State;
"the Collector", in relation to a State in relation to which an arrangement under sub-section (2) of this section is in force, means the person for the time being holding, or for the time being performing the duties of, the office in the service of the State specified in the arrangement;
"the Receipts Duty Trust Account" means the account by that name established under the States Grants (Receipts Duty) Act 1970.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 17
Powers and functions of Second Commissioners and CollectorsSECT
17. (1) A Second Commissioner has all the powers and may perform all the functions of the Commissioner under this Act. (2) A Collector has all the powers and may perform all the functions of the Commissioner under this Act, but a Collector shall, in exercising any power or performing any function under this Act, do so in accordance with the directions, if any, of the Commissioner.
(3) The exercise of a power or the performance of a function of the Commissioner under this Act by a Second Commissioner or by a Collector does not prevent the exercise of that power or the performance of that function by the Commissioner, and the exercise of a power or the performance of a function of the Commissioner under this Act by a Collector does not prevent the exercise of that power or the performance of that function by a Second Commissioner.
(4) The Commissioner has, in relation to an act of a Second Commissioner or of a Collector, the same powers as if that act were done by the Commissioner, and a Second Commissioner has, in relation to an act of a Collector, the same powers as if that act were done by a Second Commissioner.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 18
Delegation by CollectorsSECT
18. (1) A Collector may, in relation to a matter or class of matters, by writing under his hand, delegate to any person all or any of the powers or functions that may be exercised by him by virtue of sub-section (2) of the last preceding section. (2) A power or function so delegated may, subject to any directions of the Commissioner referred to in sub-section (2) of the last preceding section, be exercised or performed by the delegate with respect to the matter, or to the matters included in the class of matters, specified in the instrument of delegation.
(3) A delegation under this section is revocable at will and does not prevent the exercise of a power or the performance of a function by the Commissioner, a Second Commissioner or the Collector.
(4) A delegation under this section may be made subject to a power of review and alteration by the Collector, within a period specified in the instrument of delegation, of acts done in pursuance of the delegation and a decision given upon such a review or alteration shall be deemed to be the decision of the Collector.
(5) Nothing in the preceding provisions of this Part shall be construed as derogating from the power of the Commissioner under section 8 of the Taxation Administration Act 1953-1968 to delegate all or any of his powers or functions under this Act to any officer or other person.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 19
References to CommissionerSECT
19. A reference in this Act to the Commissioner shall be deemed to include-
(a) in respect of matters as to which a Second Commissioner or a Collector has exercised a power or function of the Commissioner conferred on him by this Act-a reference to the Second Commissioner or Collector, as the case may be; and
(b) in respect of matters as to which a person has exercised a power or function of the Commissioner conferred on him by delegation under section 8 of the Taxation Administration Act 1953-1968 or the last preceding section-a reference to that person.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 20
Where exercise of powers dependent upon opinionSECT
20. Where, under this Act, the exercise of a power or the performance of a function by the Commissioner is dependent upon the opinion, belief or state of mind of the Commissioner in relation to a matter, that power may be exercised or that function performed by a Second Commissioner, a Collector or a delegate of the Commissioner or of a Collector upon the opinion, belief or state of mind of the Second Commissioner, the Collector or the delegate, as the case may be, in relation to that matter.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 21
Officers to observe secrecySECT
21. (1) In this section, "officer" means a person-
(a) who is or has been appointed or employed by the Commonwealth or by a State;
(b) who is or has been a Collector; or
(c) to whom powers or functions have been delegated by the Commissioner or a Collector,
and who, by reason of that appointment or employment, or in the course of that employment, by reason of being a Collector or by reason of, or in the course of carrying out powers and functions under, the delegation, as the case may be, may acquire or has acquired information with respect to the affairs of any other person disclosed or obtained under the provisions of this Act.(2) Subject to this section, an officer shall not, either directly or indirectly, except in the performance of his duties as an officer, and either while he is, or after he ceases to be, an officer, make a record of, or divulge or communicate to any person, any such information so acquired by him.
Penalty: Five hundred dollars or imprisonment for twelve months.
(3) An officer shall not be required to produce in court a return, assessment or notice made or given for the purposes of this Act, or to divulge or communicate to a court a matter or thing coming under his notice in the performance of his duties as an officer, except when it is necessary to do so for the purpose of carrying into effect the provisions of this Act.
(4) Nothing in this section prevents the Commissioner, a Second Commissioner or a Collector, or a person authorized by the Commissioner, a Second Commissioner or a Collector, from communicating any information to-
(a) a Board of Review;
(b) a person performing, as an officer, a duty arising under an Act administered by the Commissioner, for the purpose of enabling that person to carry out that duty; or
(c) a person performing a function or duty under a law of a State or Territory relating to taxation.
(5) A person to whom information is communicated under the last preceding sub-section and a person or employee under his control are, in respect of that information, entitled to rights and privileges and subject to obligations and liabilities under sub-sections (2) and (3) of this section as if they were officers.(6) An officer shall, if and when required by the Commissioner, a Second Commissioner or a Collector to do so, make an oath or declaration, in manner and form approved by the Commissioner, to maintain secrecy in conformity with the provisions of this section.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - PART III
PART III-LIABILITY TO DUTY
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 22
References to Australia in this PartSECT
22. A reference in this Part to Australia shall be read as a reference to Australia other than the Territories forming part of the Commonwealth.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 23
Imposition of dutySECT
23. This Act has effect only so long as the Receipts Duty Acts are in force, and duty is not payable unless those Acts are in force.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 24
Liability to dutySECT
24. (1) Subject to this Act, a person who, before such date as is fixed by Proclamation for the purposes of this sub-section, receives money in Australia in the course of carrying on a business in Australia is liable to pay duty in respect of the receipt of the money at such rate declared by the Parliament as is applicable. (2) For the purposes of the last preceding sub-section, any money received in Australia by a company that is carrying on a business in Australia or is a resident of Australia, or by a partnership that is carrying on a business in Australia, shall, subject to the next succeeding sub-section, be deemed to be money received by the company or the partnership, as the case may be, in the course of carrying on a business in Australia.
(3) The last preceding sub-section does not apply to money received by a company or partnership as agent or trustee.
(4) The date fixed by Proclamation for the purposes of sub-section (1) of this section may be a date before the date on which the Proclamation is published in the Gazette.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 25
AgentsSECT
25. (1) Money received by an agent from a person on behalf of his principal shall not be treated for the purposes of this Act as having been received by the agent in the course of carrying on a business except as provided by either of the next two succeeding sub-sections. (2) Where-
(a) a person who is carrying on a business in Australia or is a resident of Australia is an agent of another person;
(b) the agent receives money in Australia from another person on behalf of his principal, including a case where the agent is also the agent of that other person; and
(c) duty would, if the money had been received by the principal at the place where it was received by the agent, have been payable in respect of the receipt of the money by the principal,
the agent shall, for the purposes of this Act, be deemed to have received that money in the course of carrying on a business in Australia.(3) Where money is received by an agent from a person on behalf of his principal and duty would not, but for this sub-section, be payable by the agent in respect of the receipt of that money by him and the agent transfers to his own account out of that money any money that is to be retained by him in relation to a business carried on by him in Australia, the agent shall, for the purposes of this Act, be deemed to have received the money so transferred in the course of carrying on that business at the time he transfers the money to his own account.
(4) Where a person is acting as agent for more than one principal and the agent, on behalf of one of those principals (in this sub-section referred to as "the paying principal") pays to another principal (in this sub-section referred to as "the receiving principal") an amount out of the funds of the agent, then the agent shall, for the purposes of this Act, be deemed to have received from the paying principal on behalf of the receiving principal, at the time the payment is made to the receiving principal, an amount of money equal to the payment, and, if the agent is liable, by virtue of the preceding provisions of this section, to pay duty in respect of the amount so deemed to have been received by him, the receipt of the payment by the receiving principal is exempt from duty.
(5) Where-
(a) money is received by an agent on behalf of his principal, including a case where it is received from another principal of the agent;
(b) the agent is liable to pay duty in respect of the receipt of the money so received; and
(c) the money or any part of the money, or money representing the money, in whole or in part, is received by the principal, or is received by another person for transmission (directly or indirectly) to the principal,
the receipt by the principal or by the other person, as the case may be, is exempt from duty.(6) Sub-section (2) of this section does not apply in relation to a receipt of money by an agent on behalf of his principal where, at the request of the principal-
(a) the Commissioner has given or gives a direction under which the receipt is, or all receipts of money by the agent on behalf of that principal are, exempted from the operation of that sub-section; or
(b) the Commissioner has given or gives a direction under which a class of receipts of money by the agent on behalf of that principal is exempted from the operation of that sub-section and that receipt is included in that class,
and, where sub-section (2) of this section does not so apply in relation to a receipt of money (not being a receipt deemed to have occurred by virtue of sub-section (4) of this section), the money shall, for the purposes of this Act, be deemed not to have been received by the agent but to have been received by the principal at the place where it was received by the agent and at the time when the principal first received notice of the money having been received by the agent.(7) Money received by an agent from his principal shall be treated for the purposes of this Act as having been received by the agent in the course of carrying on a business only where, and to the extent that-
(a) it is retained by the agent otherwise than as reimbursement of a payment made by the agent out of his own funds on behalf of his principal to another person, whether or not the agent is the agent of that other person; or
(b) sub-section (2) of this section applies in respect of the receipt of the money.
(8) Where an agent receives money from his principal and that money, or any money included in that money, is to be retained by the agent but the agent does not immediately transfer it to his own account, the agent shall, for the purposes of this Act, be deemed to have received the money so transferred at the time he transfers it to his own account.(9) Subject to any agreement between the persons concerned, an agent who pays out of his own money duty (not being duty payable by reason only of sub-section (3) of this section) in respect of money received by him on behalf of his principal (including money included in a payment to which sub-section (4) of this section applies) is entitled to recover from that principal an amount equal to the amount of the duty or so much thereof as has not been paid to him by the principal, but duty is not payable in respect of the receipt of the amount of any money so recovered.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 26
TrusteesSECT
26. (1) Subject to section 12 of this Act and to the next succeeding sub-section, a person who, as trustee of a trust estate, receives any money shall, for the purposes of this Act, be deemed to have received that money in the course of carrying on a business only if he received that money in the course of carrying on a business of the trust estate. (2) Where-
(a) money is received by a person as trustee of a trust estate;
(b) duty would not, but for this sub-section, be payable by the trustee in respect of the receipt of that money by him; and
(c) the trustee transfers to his own account out of that money any money that is to be retained by him in relation to a business carried on by him in Australia,
the trustee shall, for the purposes of this Act, be deemed to have received the money so transferred in the course of carrying on that business at the time he transfers the money to his own account.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 27
ExemptionsSECT
27. A receipt of money to which an item in the Schedule to this Act applies is exempt from duty.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 28
RebatesSECT
28. (1) Where a person-
(a) has paid money received by him or by his agent (being money in respect of which he or his agent has paid or is liable to pay duty) to any person or fund for the purpose of equalizing payments to producers under a prescribed marketing scheme;
(b) has refunded any money (being money in respect of which he or his agent has paid or is liable to pay duty) received by him or his agent pursuant to a prescribed marketing scheme to the person or fund from which he or his agent received the money;
(c) has refunded any money (being money in respect of which he or his agent has paid or is liable to pay duty) received by him or his agent in pursuance of any bond; or
(d) has refunded any money (being money in respect of which he or his agent has paid or is liable to pay duty) received by him or his agent, being a refund the receipt of which is exempt from duty by virtue of item 28 in the Schedule to this Act,
the person is entitled to a rebate of an amount equal to the amount of duty paid or payable by him or his agent in respect of the receipt by him or his agent of the amount so paid or refunded.(2) Where a club lawfully conducts a raffle, lottery or a game of chance and pays money received by it (being money in respect of which the club has paid or is liable to pay duty) by way of, or for the purpose of, a prize or other winnings, the club is entitled to a rebate of an amount equal to the amount of the duty paid or payable by the club in respect of the receipt by the club of the amount so paid.
(3) A person is entitled to a rebate of an amount equal to the amount of duty paid or payable by him in respect of the receipt by him of a bill of exchange that is dishonoured.
(4) The amount of rebate is a debt due and payable to the person entitled to the rebate by the Commissioner on behalf of the Commonwealth.
(5) An amount that the Commissioner is liable to pay in pursuance of this section is payable out of the Consolidated Revenue Fund which, to the necessary extent, is appropriated accordingly.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - PART IV
PART IV-RETURNS
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 29
Return periodsSECT
29. For the purposes of this Act, a return period applicable to a person in respect of a State is-
(a) the transitional period; and
(b) the period of one month commencing at the end of the transitional period and each succeeding period of one month or, if the Commissioner, by notice in writing served on the person, approves the return periods applicable to the person in respect of the State being, after such date as is specified in the approval, the periods specified in, or periods determined in accordance with, the approval, each such period after that date.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 30
Information to be furnished to Commissioner with respect to businessesSECT
30. (1) A person who is carrying on a business in a State at the end of the transitional period, not being a person who, at any previous time, had furnished a return under the State receipts duty law of the State with respect to money received by him, or money that included money received by him, in relation to that business, shall, within twenty-one days after this Act receives the Royal Assent, or within such further period as the Commissioner allows, inform the Commissioner, at such place in that State as is prescribed and in such form as the Commissioner directs, that he is so carrying on business, specifying such particulars with respect to the business as are required by the form to be specified. (2) A person who, at any time after the end of the transitional period and before the date fixed for the purposes of sub-section (1) of section 24 of this Act, commences to carry on a business in a State shall, within twenty-one days after commencing to carry on that business or within such further period as the Commissioner allows, inform the Commissioner, at such place in that State as is prescribed and in such form as the Commissioner directs, that he is so carrying on business, specifying such particulars with respect to the business as are required by the form to be specified.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 31
Furnishing of returnsSECT
31. (1) Where-
(a) in any return period applicable to a person in respect of a State, the person has received in that State an amount or amounts of money; and
(b) duty is payable in respect of the receipt of that amount or those amounts of money,
he shall, within twenty-one days after the end of the return period or after this Act receives the Royal Assent, whichever last occurs, or within such further period as the Commissioner allows, furnish to the Commissioner, at such place in that State as is prescribed, a return in such form as the Commissioner directs, specifying that amount, or the total of those amounts, as the case may be, and such other particulars as are required by the form to be specified.(2) A return required to be furnished to the Commissioner under the last preceding sub-section in respect of money received in a State may, with the approval of the Commissioner and in a form approved by the Commissioner, be included in, or combined with, a return that is furnished by the person under the State receipts duty law of that State.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 32
Returns on approved basisSECT
32. (1) Where the Commissioner is satisfied that it is not reasonably practicable for a person to furnish to him in respect of money received in a State returns under the last preceding section on the basis of the actual total of amounts received by the person in the State during a return period applicable to the person in respect of the State, the Commissioner may, on application by the person, approve, by instrument in writing, the person adopting another basis specified in the approval for calculating the total of the amounts to be specified in returns to be furnished by the person to the Commissioner under that section. (2) In making an assessment under section 39 or 40 of this Act in relation to a person in respect of whom the Commissioner has granted his approval under the last preceding sub-section, the Commissioner is not bound to make the assessment in accordance with the basis of calculation specified in the approval.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 33
Further returnsSECT
33. In addition to any return required to be furnished by a person under section 31 of this Act, the Commissioner may, by notice in writing, call upon the person to furnish to him, within the time specified in the notice, such return, or such further or fuller return, relating to receipts of money by the person, as the Commissioner requires.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 34
Commissioner to obtain information and evidenceSECT
34. (1) For the purpose of inquiring into, or ascertaining, the liability of a person under any of the provisions of this Act, the Commissioner may, by notice in writing, require any person-
(a) to furnish the Commissioner with such information as the Commissioner requires;
(b) to attend and give evidence before the Commissioner or before an officer authorized by the Commissioner for the purpose; and
(c) to produce any books, documents and other papers in the custody or under the control of the person.
(2) The Commissioner may require the person to give the information or evidence on oath, and either orally or in writing, and for that purpose the Commissioner or a person authorized by him may administer an oath.(3) Where the person conscientiously objects to making an oath, he may make an affirmation that he so objects and that the information or evidence he will give will be the truth, the whole truth and nothing but the truth, and an affirmation so made is of the same force and effect, and entails the same liabilities, as an oath.
(4) A person who is required in pursuance of this section to attend and give evidence before the Commissioner or an officer authorized by the Commissioner for the purposes of an inquiry into, or the ascertaining of, the liability of another person under this Act is entitled to payment of an allowance in respect of his expenses of attending and giving evidence of an amount determined by the Commissioner in accordance with the regulations.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 35
Returns deemed to be madeSECT
35. A return purporting to be made and signed by or on behalf of a person shall, until the contrary is proved, be deemed to have been made and signed by him or with his authority.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - PART V
PART V-COLLECTION AND RECOVERY OF DUTY
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 36
Due dateSECT
36. Subject to this Act, duty in respect of the receipt of moneys the amount, or the total of the amounts, of which is required to be specified in a return under section 31 of this Act is due and payable on the day on which the return is furnished in accordance with this Act or, if such a return is not duly furnished, on the last day for the due furnishing of the return.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 37
Time to pay-extensions and instalmentsSECT
37. (1) The Commissioner may, in such cases as he thinks fit-
(a) extend the time for payment of duty for such period or periods as he considers the circumstances warrant; or
(b) permit payment of duty to be made by instalments within such times as he considers the circumstances warrant.
(2) Where the Commissioner extends the time for payment of duty for a period, the duty is due and payable at the expiration of that period.(3) Where the Commissioner permits payment of duty to be made by instalments, each instalment is due and payable on the date ascertained in accordance with the permission in relation to that instalment, but, if an instalment is not paid on or before the date so ascertained, the whole of the duty outstanding is due and payable on that date.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 38
Additional dutySECT
38. (1) Subject to the next succeeding sub-section, where a person fails to pay duty payable by him on or before the date on which the duty is due and payable, that person, in addition to his liability to pay that duty, is liable to pay additional duty at the rate of ten per centum per annum upon the amount of duty that he has so failed to pay to be computed from the date on which the duty became due and payable. (2) The Commissioner may, in a particular case, for reasons that, in his discretion, he thinks sufficient, remit the whole or a part of any additional duty payable under the last preceding sub-section.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 39
AssessmentsSECT
39. Where the Commissioner is of the opinion that any duty or further duty is payable by a person in respect of the receipt of any moneys, the Commissioner may make an assessment under this section of-
(a) the amount of those moneys; and
(b) the duty or further duty that is payable.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 40
Default assessmentsSECT
40. (1) Where-
(a) the Commissioner has reason to believe that a person who has not furnished to him a return relating to a return period applicable to the person in respect of a State is liable to pay duty in respect of the receipt of money by him in that State during that return period; or
(b) the Commissioner is not satisfied with the return furnished by a person to him in respect of a return period applicable to the person in respect of a State,
the Commissioner may (whether or not he is empowered to make an assessment under the last preceding section) make an assessment under this section of the amount, or the total of the amounts, received by that person during that return period in that State in respect of the receipt of which, in his opinion, duty is payable by that person, and of the amount of the duty or further duty that is payable.(2) A person who is liable to pay duty, or further duty, by virtue of an assessment made under the last preceding sub-section is (unless he is liable to pay, in relation to the amount or amounts in respect of which the assessment was made, additional duty under sub-section (1) of section 61 of this Act by virtue of the operation of paragraph (b) of that sub-section) also liable to pay, by way of additional duty, double the amount of the duty or further duty, as the case may be, or the amount of Two dollars, whichever is the greater.
(3) The Commissioner may, in a particular case, for reasons that, in his discretion, he thinks sufficient, remit the whole or a part of any additional duty payable under the last preceding sub-section.
(4) If, in any case in which a person is liable to pay additional duty under this section, a prosecution as defined by section 67 of this Act is instituted in respect of the same subject matter, the additional duty is not payable unless the prosecution is withdrawn.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 41
Notice of assessments, &c.SECT
41. (1) As soon as practicable after an assessment is made under this Act, the Commissioner shall cause notice in writing of the assessment and the amount of the duty or further duty payable in accordance with the assessment to be served on the person liable to pay duty or further duty. (2) As soon as practicable after the Commissioner has made a decision to remit the whole or a part of any additional duty payable under sub-section (1) of section 38, or sub-section (2) of section 40, of this Act, or a decision not to remit any such additional duty, the Commissioner shall cause notice in writing of the decision to be served on the person liable to pay the additional duty.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 42
Date on which duty payableSECT
42. The amount of any duty or further duty specified in a notice given under sub-section (1) of the last preceding section is due and payable on such date as is specified in the notice.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 43
Validity of assessmentSECT
43. The validity of an assessment is not affected by reason that any of the provisions of this Act have not been complied with.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 44
Collector may sue for dutySECT
44. (1) Any duty when it becomes due and payable, or any additional duty, is a debt due to the Commonwealth and is payable at such place as is prescribed. (2) Any duty unpaid, including additional duty, may be sued for and recovered in any court of competent jurisdiction by a Collector suing in his official name.
(4) Service of a document at the address for service, or on the public officer, of the company is sufficient service on the company for the purposes of this Act or the regulations, and, if at any time there is no public officer, then service on any person acting or appearing to act in the business of the company is sufficient.
(5) The public officer is answerable for the doing of all such things as are required to be done by the company under this Act or the regulations, and, in case of default, is liable to the same penalties.
(6) Everything done by the public officer that he is required to do in his representative capacity shall be deemed to have been done by the company and the absence or non-appointment of a public officer does not excuse the company from the necessity of complying, or from any penalty for failure to comply, with any of the provisions of this Act or the regulations, but the company is liable to comply with the provisions of this Act or the regulations as if there were no requirement to appoint a public officer.
(7) A notice given to or requisition made upon the public officer shall be deemed to be given to or made upon the company.
(8) Any proceedings under this Act taken against the public officer shall be deemed to have been taken against the company, and the company is liable jointly with the public officer for any penalty imposed upon him.
(9) 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 that, under this Act or the regulations, may be given to, served on or taken against the company or its public officer may, if the Commissioner thinks fit, be given to, served on 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 has the same liability in respect of that notice, process or proceeding as the company or public officer would have had if it had been given to, served on or taken against the company or public officer.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 83
Records of receipts, &c.SECT
83. (1) For the purposes of this Act, a person shall-
(a) keep sufficient records in the English language of any money received by him in respect of the receipt of which duty is payable under this Act to enable the duty to be readily ascertained; and
(b) subject to the next succeeding sub-section, preserve any such records for a period of three years after the receipt of the money to which the record relates.
Penalty: Two hundred dollars.
(2) This section does not require the preservation by a person of any records-
(a) in respect of which the Commissioner has notified the person that their preservation is not required; or
(b) of a company which has gone into liquidation and has been dissolved.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 84
Entry on landSECT
84. (1) For the purposes of this Act, an officer authorized by the Commissioner or a Collector to exercise powers under this section-
(a) may, at all reasonable times, enter upon any land;
(b) shall have full and free access at all reasonable time to all books, documents and other papers; and
(c) may, for those purposes, take extracts from, and make copies of, any books, documents or papers.
(2) An officer who enters upon land in pursuance of this section is not authorized to remain on the land if, on request by the occupier of the land, he does not produce a certificate in writing under the hand of the Commissioner or a Collector certifying that he is an officer authorized to exercise powers under this section.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 85
Appearance by Commissioner, &c.SECT
85. (1) In any action, prosecution or other proceeding instituted in any court, other than the High Court, the Federal Court of Australia or the Supreme Court of a State, by the Commissioner or a Collector, he may appear either by a barrister or solicitor, or by an officer. (2) The appearance of such an officer, and his statement that he appears by authority of the Commissioner or a Collector, are sufficient evidence of that authority.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 86
Judicial noticeSECT
86. For the purposes of this Act, all courts and tribunals and all judges and persons acting judicially or authorized by law to hear, receive and examine evidence shall take judicial notice of the signature of a person who holds or has held the office of Commissioner, Second Commissioner or Collector and of the fact that the person holds or has held that office.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 87
NoticesSECT
87. A notice that is required by this Act or the regulations to be given to or served on a person by the Commissioner may, without prejudice to any other method of service, be given or served personally or by post addressed to the person at his place of residence or business last known to the Commissioner or at an address that, under the regulations, is his address for service for the purposes of this Act.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 88
Operation of other laws not affectedSECT
88. It is the intention of this Act not to affect the operation of any law of a State or Territory.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SECT 89
RegulationsSECT
89. (1) The Governor-General may make regulations not inconsistent with this Act, prescribing all matters required or permitted by this Act to be prescribed or necessary or convenient to be prescribed for carrying out or giving effect to this Act, and in particular-
(a) for and in relation to the practice and procedure of a Supreme Court in respect of proceedings to which section 59A applies; and
(b) prescribing penalties not exceeding a fine of $100 for offences against the regulations.
(2) Any regulations made within a period of one month after the date on which this Act receives the Royal Assent may be expressed to have taken effect from the date of commencement of this Act or any other date before the date of notification of the regulations in the Gazette.
STATES RECEIPTS DUTIES (ADMINISTRATION) ACT 1970 - SCHEDULE SCH
THE SCHEDULE
Section 27
Exemptions
--------------------------------------------------------------------------------
Item Number Exemption
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1 Receipt of money by or on behalf of a charitable institution
2 Receipt of money by or on behalf of a prescribed public authority,
not being a receipt of money that, under the regulations, is a
receipt to which this item does not apply, to which this item
does not apply in relation to that public authority or to which
this item does not apply in relation to a class of public
authorities in which that public authority is included
3 Receipt of money by or on behalf of an unlicensed club
4 Receipt of money by or on behalf of an organization that is
registered, or deemed to be registered, as a hospital benefits
organization or a medical benefits organization under the
National Health Act 1953-1970, being money paid to the
organization as a contribution
5 Receipt of money by or on behalf of a prescribed fund, being a
benevolent fund, a benefit fund or a benevolent and benefit fund
6 Receipt of money by or on behalf of any person or authority
responsible for the establishment or maintenance of a cemetery or
crematorium (not being a cemetery or crematorium carried on, or
to be carried on, for the purpose of profit or gain to any
person) where the money is received in connexion with the
cemetery or crematorium
7 Receipt of money by or on behalf of-
(a) a society registered as a friendly society under any law
of a State or a Territory of the Commonwealth; or
(b) an association, society or trade union composed of or
representing employees or having as its object the furthering or
the protecting of the interests of employees,
being money paid to the society, association or trade union as a
membership contribution
8 Receipt of money by or on behalf of a society that is registered
as a building society or housing society under a law of a State
or Territory of the Commonwealth and the receipt of money paid by
such a society to a member of, or depositor with, the society as
such
9 Receipt of money by or on behalf of a society or association that
is registered under a law of a State or a Territory of the
Commonwealth as a credit union, a credit society or a society of
credit unions, and the receipt of money by a member of such a
society or association from the society or association
10 Receipt of money by or on behalf of a public authority from the
Commonwealth or a State, being money paid to the authority in
pursuance of an appropriation made by the Parliament of the
Commonwealth or State of moneys to be paid to that authority
11 Receipt of money by or on behalf of a board, committee or other
body pursuant to a prescribed marketing scheme
12 Receipt of money to be applied for a charitable purpose
13 Receipt of money paid as relief or assistance granted by or on
behalf of the Commonwealth or a State
14 Receipt of money paid on application for, subscription to,
redemption of, or for the purchase money for or as interest on-
(a) securities issued by the government of the Commonwealth, a
State, the United Kingdom or any other prescribed country;
(b) any fixed deposit stock, debentures or credit foncier
stock issued by a bank that is specified in the regulations as a
State bank; or
(c) securities issued by a public authority other than a
public authority specified in the regulations as an authority in
relation to which this item does not apply
15 Receipt of money being the payment or repayment of the whole or a
part of the amount of the principal of a deposit or loan (not
being a deposit or loan in respect of the sale or proposed sale
of goods on credit) where the deposit or loan is on call or for a
term of twelve months or less
16 Receipt of money by a bank to be credited to a savings account,
or current account, of a person in the books of the bank
17 Receipt of money by a person withdrawn by the person from a bank,
being money credited to a savings account, or current account, of
the person in the books of the bank
18 Receipt of money by a bank from another bank in the ordinary
course of banking business
19 Receipt by a bank of a bill of exchange or promissory note for
the purpose of the bill of exchange or promissory note being
presented for acceptance or payment
20 Receipt of money by or from a carrier of the money for delivery
from or to a bank
21 Receipt of money by or from a bookmaker, a totalizator agency
board or similar authority, or a person, body or authority
operating a totalizator, being money received as, or as a result
of, a bet lawfully made
22 Receipt of money paid solely for accounting or office purposes in
the course of the internal administration of the business of any
person, being a payment by that person to an employee of the
person or by an employee of the person to the person or to any
other employee of the person
23 Receipt of money by a member of a stock exchange in respect of
the sale of marketable securities by him on his own account or
behalf where the marketable securities were purchased by him
within two clear days (not including any day on which the stock
exchange was closed) immediately before the sale of the
marketable securities
24 Receipt of money being the proceeds of the sale of gold bullion
by or on behalf of the producer of the bullion
25 Receipt of money by a trustee in bankruptcy in his capacity as
such trustee
26 Receipt of money by a partnership from a partner and the receipt
of money by a partner from the partnership of which he is a
member, where the money is paid by or to the partner in his
capacity as a member of the partnership
27 Receipt of money paid to a person as a refund or re-imbursement
by the Commonwealth or a State, or by a public authority other
than a public authority specified in the regulations as an
authority in relation to which this item does not apply
28 Receipt of money-
(a) paid as a refund of a deposit lodged in respect of a
tender, contract or proposed contract;
(b) paid as a refund by reason of the return of goods,
services not having been performed, the failure of an intended
transaction or a payment having been made in error; or
(c) paid as a refund of rates or similar charges paid to a
municipal corporation or other local governing body
29 A receipt of money by or on behalf of a person included in a
prescribed class of persons, or a receipt of money of a
prescribed kind
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