Swimming Pools Tax Refund Act 1992 (Cth)

Swimming Pools Tax Refund Act 1992

Act No. 113 of 1992 as amended

[Note: This Act was repealed by Act No. 101 of 2006 on 14 September 2006

For transitional and application provisions see Act No. 101, 2006, Schedule 6 (items 5–11)]

This compilation was prepared on 6 September 2000

taking into account amendments up to Act No. 181 of 1994

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

An Act relating to refunds of amounts paid as sales tax on certain swimming pools

1Short title [see Note 1]

This Act may be cited as the Swimming Pools Tax Refund Act 1992.

2Commencement [see Note 1]

This Act commences on the day on which it receives the Royal Assent.

3Interpretation

In this Act:

Commissioner means the Commissioner of Taxation.

in situ pool tax means the tax referred to in the definition of in situ pool tax provisions.

in situ pool tax payment means an amount paid to the Commissioner in purported compliance with the requirements of the law relating to sales tax, or under an agreement, to pay in situ pool tax.

in situ pool tax provisions means the provisions of the Sales Tax Assessment Act (No. 1) 1930 that, when incorporated and read as one with the Sales Tax Act (No. 1) 1930, would have had the effect of imposing a tax on a sale value of so much of a swimming pool as is constructed in situ, but which, in accordance with the judgment of the High Court in Mutual Pools & Staff Pty Ltd v Federal Commissioner of Taxation (1992) 104 ALR 545, were of no effect.

in situ pool tax refund payment means any payment that the Commonwealth is liable to make by way of refund of an in situ pool tax payment, whether the liability arose as a result of a refund agreement or otherwise.

pool builder means the person to whom an in situ pool tax refund payment is liable to be made.

pool purchaser means a person for whom a swimming pool referred to in the definition of in situ pool tax provisions was constructed.

refund agreement means an agreement having the effect that the Commonwealth is required to refund an in situ pool tax payment together with interest.

4In situ pool tax refund payments only to be made in certain circumstances

1. (1)

   Except as provided by this section, the Commonwealth is not liable to make any in situ pool tax refund payment.

2. (2)

   If, before the commencement of this Act or within 2 years after its commencement, the pool builder in respect of an in situ pool tax payment has made a declaration to the Commissioner, in a form approved by the Commissioner for the purpose, of either or both of the following kinds:

   1. (a)

      that a specified amount, being the whole or part of the in situ pool tax concerned, was not passed on to the pool purchaser in relation to the swimming pool concerned;

   2. (b)

      that a specified amount, being the whole or part of any of the in situ pool tax concerned that was passed on to the pool purchaser in relation to the swimming pool concerned, has been refunded to the pool purchaser;

   then the Commonwealth is only liable to make the in situ pool tax refund payment to the pool builder to the extent that it equals the sum of:

   1. (c)

      the amount of the tax that was not passed on; and

   2. (d)

      the amount of the tax that was refunded.

3. (3)

   If, before the commencement of this Act or within 2 years after its commencement, the pool builder in respect of an in situ pool tax refund payment and the pool purchaser in relation to the swimming pool concerned have jointly made a declaration to the Commissioner, in a form approved by the Commissioner for the purpose, that a specified amount, being the whole or part of any of the in situ pool tax concerned that was passed on to the pool purchaser, has not been refunded to the pool purchaser, then subsection (4) applies.

4. (4)

   If a declaration is made under subsection (3), the Commonwealth is liable to make so much of the in situ pool tax refund payment as equals the amount of the tax that was passed on to the pool purchaser and not refunded, but is liable to make the payment to the pool purchaser instead of to the pool builder.

5. (5)

   Subject to subsection (6), if a declaration cannot reasonably be made under subsection (3) (because of the non‑existence, death, incapacity or refusal of the pool builder, or for any other reason), the Commissioner must allow the pool purchaser, within the same period allowed under subsection (3), to make the declaration, but in a different form approved by the Commissioner for the purpose.

6. (6)

   Before the Commissioner allows the pool purchaser to make the declaration, the Commissioner must make reasonable efforts to contact the pool builder and obtain his or her views on the matter.

7. (7)

   The pool builder or the pool purchaser may apply to the Administrative Appeals Tribunal for review of a decision of the Commissioner to allow, or not allow, the pool purchaser to make the declaration.

8. (8)

   If the pool purchaser makes the declaration, subsection (4) applies as if it were made under subsection (3).

9. (9)

   A person is not entitled to make more than one declaration for the purpose of each of subsections (2), (3) and (5) in respect of the same swimming pool.

5Payment of interest on in situ pool tax refund payments

1. (1)

   If an in situ pool tax refund payment is made to a person in accordance with section 4, the Commissioner is, subject to section 7, liable to pay interest to the person on the amount of the payment in accordance with this section.

2. (2)

   If the in situ pool tax refund payment was made because subsection 4(2) applied:

   1. (a)

      the interest on so much of the payment as equals the tax that was not passed on as mentioned in paragraph 4(2)(c) is payable in respect of the period beginning when the in situ pool tax payment concerned was made and ending when the in situ pool tax refund payment was made; and

   2. (b)

      the interest on the rest of the payment is payable in respect of the period beginning when the refund of the tax referred to in paragraph 4(2)(d) was made and ending when the in situ pool tax refund payment was made.

3. (3)

   If the in situ pool tax refund payment was made because subsection 4(3) or (5) applied, the interest is payable in respect of the period beginning when the in situ pool tax payment concerned was made and ending when the in situ pool tax refund payment was made.

4. (4)

   The interest is payable at the same rate per annum as is applicable to interest in respect of the period under the Taxation (Interest on Overpayments and Early Payments) Act 1983.

5. (5)

   If the interest is not a multiple of one cent, it is to be rounded up or down to the nearest multiple of one cent (amounts ending in 0.5 cent being rounded up).

6Payment of interest to pool purchasers on refunds by pool builders

1. (1)

   If an in situ pool tax refund payment is liable to be made in accordance with section 4 in a case where an amount of in situ pool tax was refunded as mentioned in paragraph 4(2)(d) to the pool purchaser, the Commissioner is, subject to section 7, liable to pay interest to the pool purchaser on the amount refunded in accordance with this section.

2. (2)

   The interest is payable in respect of the period beginning when the in situ pool tax payment concerned was made and ending when the amount was refunded.

3. (3)

   The interest is payable at the same rate per annum as is applicable to interest in respect of the period under the Taxation (Interest on Overpayments and Early Payments) Act 1983.

4. (4)

   If the interest is not a multiple of one cent, it is to be rounded up or down to the nearest multiple of one cent (amounts ending in 0.5 cent being rounded up).

7$100 of pool purchaser’s interest payable by way of compensation to pool builder

If, apart from this section, the Commissioner becomes liable to pay interest under section 5 (because subsection 4(3), but not 4(5), applies) or 6, or both, to a pool purchaser, the Commissioner is liable to pay to the pool builder concerned (instead of to the pool purchaser):

1. (a)

   if the total amount of interest that the Commissioner becomes liable to pay under those sections is less than or equal to $100—all of the interest; or

2. (b)

   in any other case—$100 of the interest.

8Interest not payable on in situ pool tax payments or in situ pool tax refund payments

If, apart from this Act, the Commonwealth would be liable, on the basis of a refund agreement or otherwise, to pay interest on any in situ pool tax payment or any in situ pool tax refund payment, then the Commonwealth is not so liable.

9Application of refund payments and interest against liabilities

1. (1)

   If:

   1. (a)

      an in situ pool tax refund payment is, in accordance with section 4, liable to be made to a person; or

   2. (b)

      any interest is liable to be paid to a person under section 5, 6 or 7;

   the Commissioner may apply the payment or interest in total or partial discharge of a liability of the person to the Commonwealth.

2. (2)

   If the payment or interest is so applied and the amount of the payment or interest remaining is less than 50 cents, it is not payable.

10General administration of Act

The Commissioner has the general administration of this Act.

11Information and evidence

1. (1)

   For the purpose of the application of the Taxation Administration Act 1953 in relation to declarations under section 4 of this Act, the Commissioner may, by notice in writing, require any person:

   1. (a)

      to give the Commissioner such information as the Commissioner requires; or

   2. (b)

      to attend and give evidence before the Commissioner or before any officer authorised by the Commissioner for the purpose; or

   3. (c)

      to produce books, documents and other papers in the custody or under the control of the person.

2. (2)

   The Commissioner may require the person to give the information or evidence on oath, and either orally or in writing. For that purpose, the Commissioner or the officer may administer an oath.

3. (3)

   If regulations for the purposes of subsection 23(3) of the Sales Tax Assessment Act (No. 1) 1930 prescribe scales of expenses to be allowed to persons required to attend under section 23 of that Act, those scales of expenses are to be allowed to persons required to attend under this section.

12Access to premises etc.

Section 12E of the Sales Tax Procedure Act 1934 has effect, in addition to its effect under that Act, as if the application of the Taxation Administration Act 1953 in relation to declarations under section 4 of this Act were a purpose of a Sales Tax Assessment Act.

13Secrecy

Section 4A of the Sales Tax Procedure Act 1934 applies as if this Act were part of that Act.

Notes to theSwimming Pools Tax Refund Act 1992

Note 1

The Swimming Pools Tax Refund Act 1992 as shown in this compilation comprises Act No. 113, 1992 amended as indicated in the Tables below.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Swimming Pools Tax Refund Act 1992	113, 1992	21 Sept 1992	21 Sept 1992
Taxation Laws Amendment Act (No. 4) 1994	181, 1994	19 Dec 1994	Schedule 1 (items 22‑85): 13 Oct 1994 Remainder: Royal Assent	S. 46(10)

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
Ss. 5, 6................................	am. No. 181, 1994