Taxation Laws Amendment Act 1984 (Cth)
PART I—PRELIMINARY
Section
1. Short title
2. Commencement
PART II—AMENDMENTS OF THE AUSTRALIAN CAPITAL TERRITORY TAXATION (ADMINISTRATION) ACT 1969
3. Principal Act
4. Interpretation
5. Repeal of section 6
6. Annual report
7. Duty stamps
8. When duty or tax payable
9. Default assessments
10. Repeal of section and substitution of section—
70. Penalty for failure to furnish return, &c.
11. Amendment of assessments
12. Assessments in relation to deceased persons
13. Pending appeal or reference not to affect payment of tax or duty
14. Adjustments of duty or tax after appeal
15. Repeal of section and substitution of section—
81. Penalty for unpaid duty or tax
16. Recovery of additional penalty
17. Recovery of duty or tax from trustees of deceased persons
18. Collection of duty or tax from person indebted to person liable to duty or tax
19. Person in receipt, &c., of money from non-resident
20. Evidence
TABLE
OF PROVISIONS—
Section
21. Insertion of section—
91a. Refunds of duty or tax
22. Further amendments relating to offences and formal amendments
23. Application of amendments
PART III—AMENDMENTS OF THE BANK ACCOUNT DEBITS TAX ADMINISTRATION ACT 1982
24. Principal Act
25. Interpretation
26. Repeal of section 5
27. Annual report
28. When tax payable
29. Insertion of section—
11a. Offences relating to certificates of exemption
30. Refund of amounts incorrectly paid
31. Refunds for tax paid on excluded debits
32. Default assessments
33. Repeal of section and substitution of section—
17. Penalty for failure to furnish return, &c.
34. Amendment of assessments
35. Prescribed decisions
36. Repeal of section 21
37. Variation of prescribed decision
38. Adjustment of assessment after appeal
39. Penalty for unpaid tax
40. Repeal of section 60
41. Further amendments relating to offences
42. Application of amendments
PART IV—AMENDMENTS OF THE CRIMES (TAXATION OFFENCES) ACT 1980
43. Principal Act
44. Interpretation
45. Insertion of section—
3a. Extension to external Territories and Australian installations
46. Penalties
PART V—AMENDMENTS OF THE ESTATE DUTY ASSESSMENT ACT 1914
47. Principal Act
48. Repeal of section 4b
49. Annual report
50. Quick succession rebates
51. Rebate of duty
52. Commissioner may require further or other returns
53. Amendment of assessments
54. Notice of assessment
55. Pending appeal or reference not to affect assessment
56. Repeal of section and substitution of section—
28c. Adjustment of duty after appeal
57. Insertion of section—
28e. Interpretation
58. Date of payment of duty
59. Repeal of section and substitution of section—
31. Penalty for unpaid duty
60. Duty debt due to Commonwealth
61. Duty may be sued for
62. Duty first charge on estate
63. Apportionment of duty among beneficiaries
64. Apportionment of duty
65. Registration of duty as charge
66. Duty—how payable
TABLE
OF PROVISIONS—
Section
67. Commissioner may apply for order to sell
68. Application of proceeds
69. Repeal of sections and substitution of section—
46. Penalty for failure to furnish return, &c.
70. Release from liability for duty in cases of hardship
71. Repeal of section 49
72. Further amendment relating to offences
73. Application of amendments
PART VI—AMENDMENTS OF THE GIFT DUTY ASSESSMENT ACT 1941
74. Principal Act
75. Repeal of sections 6 and 8
76. Annual report
77. Amendment of assessments
78. Notice of assessment
79. Insertion of section—
24a. Interpretation
80. Liability for gift duty
81. Repeal of section and substitution of section—
27. Penalty for unpaid duty
82. Duty may be sued for
83. Registration of duty as charge
84. No limitation of action
85. Objections and appeals
86. Pending appeal or reference not to affect assessment
87. Repeal of section and substitution of section—
38. Adjustment of duty after appeal
88. Repeal of sections and substitution of section—
42. Penalty for failure to furnish return, &c.
89. Further amendments relating to offences
90. Application of amendments
PART VII—AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
91. Principal Act
92. Interpretation
93. Repeal of sections 10 and 13
94. Annual report
95. Losses and outgoings
96. Qualifying expenditure
97. Payment of withholding tax
98. Application of credits
99. State credits
100. Amendment of assessments
101. Repeal of section and substitution of section—
172. Refund of amounts overpaid
102. Notice of assessment
103. Repeal of section and substitution of section—
182. Remuneration and allowances of members
104. Interpretation
105. Repeal of section 184b
106. Powers of Board
107. Pending appeal not to delay payment of tax
108. Repeal of section and substitution of section—
202. Adjustment of tax after appeal
109. When tax payable
110. Taxpayer leaving Australia
111. Extension of time and payment by instalments
112. Penalty for unpaid tax
113. Tax a debt due to the Commonwealth
114. Recovery of tax
115. Substituted service
TABLE
OF PROVISIONS—
Section
116. Liquidators, &c.
117. When tax not paid during lifetime
118. Repeal of section 217
119. Commissioner may collect tax from person owing money to taxpayer
120. Assessment where no administration
121. Interpretation
122. Amount of instalment of tax
123. Estimated income tax
124. Notice of alteration of amount of instalment
125. Interpretation
126. Insertion of section—
221eaa. Failure to make deductions from salary or wages
127. Group employers
128. Employers other than group employers
129. Repeal of section and substitution of sections—
221n. Remission of certain amounts
221na. Reduction of late payment penalty where judgment debt carries interest
221nb. Penalties to be alternative to prosecution for certain offences
130. Employer not accounting for deductions
131. Employer failing to issue group certificate or deliver tax stamps sheet
132. Repeal of section 221u
133. Interpretation
134. Additional tax where income underestimated
135. Interpretation
136. Failure to make deductions from prescribed payments
137. Failure to pay amounts deducted to Commissioner
138. Failure to furnish deduction form, &c.
139. Remission of certain amounts
140. Insertion of sections—
221yhla. Reduction of late payment penalty where judgment debt carries interest
221yhlb. Penalties to be alternative to prosecution for certain offences
141. Repeal of section 221yho
142. Deductions to be forwarded to Commissioner, &c.
143. Repeal of section 221yw
144. Deductions to be forwarded to Commissioner, &c.
145. Liability of person who fails to make deduction, &c.
146. Insertion of sections—
221zda. Reduction of late payment penalty where judgment debt carries interest
221zdb. Penalties to be alternative to prosecution for certain offences
147. Repeal of section 221zj
148. Liability of person who fails to make deduction
149. Liability of person who fails to remit deduction
150. Insertion of sections—
221zqa. Reduction of late payment penalty where judgment debt carries interest
221zqb. Penalties to be alternative to prosecution for certain offences
151. Repeal of section 221zv
152. Repeal of Part VII and substitution of Part—
PART VII—PENALTY TAX
222. Penalty for failure to furnish returns
223. Penalty for false or misleading statements
224. Penalty tax where certain anti-avoidance provisions apply
225. Penalty tax where Division 13 of Part III applies
226. Penalty tax where Part IVa applies
227. Assessment of additional tax
228. Return to be incorporated in objection for certain purposes
153. Cancellation or suspension of registration of tax agent
154. Unregistered tax agents not to charge fees
155. Repeal of section 251v
156. Public officer of company
157. Public officer of trust estate
158. Agents and trustees
TABLE
OF PROVISIONS—
Section
159. Persons in receipt or control of money from non-resident
160. Recovery of tax paid on behalf of another person
161. Contribution from joint taxpayers
162. Release of taxpayers from liability in cases of hardship
163. Further amendments relating to offences
164. Formal amendments
165. Application of amendments
166. Default imprisonment—transitional provisions
PART VIII—AMENDMENT OF THE INCOME TAX (INTERNATIONAL AGREEMENTS) ACT 1953
167. Principal Act
168. Collection of tax due to the United States of America
PART IX—AMENDMENT OF THE LOCAL GOVERNMENT (PERSONAL INCOME TAX SHARING) ACT 1976
169. Principal Act
170. Interpretation
PART X—AMENDMENTS OF THE MIGRATION ACT 1958
171. Principal Act
172. Interpretation
173. Offences in relation to entering into or remaining in Australia
174. Persons concerned in bringing non-citizens secretly into Australia or harbouring prohibited non-citizens
175. Minister or authorized officer may require prohibited non-citizen to leave Australia
PART XI—AMENDMENT OF THE NATIONAL CRIME AUTHORITY ACT 1984
176. Principal Act
177. Schedule
PART XII—AMENDMENTS OF THE PAY-ROLL TAX (TERRITORIES) ASSESSMENT ACT 1971
178. Principal Act
179. Repeal of sections 6 and 7
180. Annual report
181. Time for payment of tax
182. Assessments
183. Repeal of sections and substitution of sections—
24. Reduction of tax upon amendment of assessment
25. Refunds
25a. Employer leaving Australia
184. Time to pay—extensions and instalments
185. Repeal of section and substitution of section—
27. Penalty for unpaid tax
186. Recovery of tax
187. Substituted service
188. Liquidator to give notice
189. Agent for absentee principal in winding-up of business
190. Where tax not paid during lifetime
191. Repeal of section 33
192. Where no administration of estate of deceased taxpayer
193. Joint taxpayers
194. Commissioner may collect tax from person owing money to employer
195. Pending appeal not to delay payment of tax
TABLE
OF PROVISIONS—
Section
196. Repeal of Parts and substitution of Part—
PART VII—PENALTY TAX
42. Penalty for failure to furnish return, &c.
197. Public officer of company
198. Agents and trustees
199. Person in receipt or control of money for absentee
200. Release of employers in cases of hardship
201. Regulations
202. Further amendments relating to offences
203. Application of amendments
204. Default imprisonment—transitional provisions
PART XIII—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 1) 1930
205. Principal Act
206. Repeal of sections 5 and 8
207. Annual report
208. Time for payment of tax
209. Further tax
210. Insertion of section—
25a. Reduction of tax upon amendment of assessment
211. Refunds of tax
212. Taxpayer leaving Australia
213. Time to pay—extensions and instalments
214. Repeal of section and substitution of section—
29. Penalty for unpaid tax
215. Recovery of tax
216. Substituted service
217. Liquidator to give notice
218. Agent for absentee principal in winding-up of business
219. When tax not paid during lifetime
220. Provision for payment of tax by executors or administrators
221. Recovery of tax paid on behalf of another person
222. Contributions from joint taxpayers
223. Commissioner may collect tax from person owing money to taxpayer
224. Interpretation
225. Repeal of section 39b
226. Pending appeal not to delay payment of tax
227. Repeal of Parts and substitution of Part—
PART VIII—PENALTY TAX
45. Penalty for failure to furnish return, &c.
46. Penalty tax where certain anti-avoidance provisions apply
47. Assessment of additional tax
48. When additional tax due and payable
228. Public officer of company
229. Agents and trustees
230. Person in receipt or control of money for non-resident
231. Further amendments relating to offences
232. Default imprisonment—transitional provisions
233. Application of amendments
PART XIV—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 2) 1930
234. Principal Act
235. Time for payment of tax
236. Further tax
237. Refunds of tax
238. Application of provisions of Sales Tax Assessment Act (No. 1) 1930
239. Application of amendment
TABLE
OF PROVISIONS—
Section
PART XV—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 3) 1930
240. Principal Act
241. Time for payment of tax
242. Further tax
243. Refunds of tax
244. Application of provisions of
Sales Tax Assessment Act (No. 1) 1930 245. Application of amendment
PART XVI—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 4) 1930
246. Principal Act
247. Time for payment of tax
248. Further tax
249. Refunds of tax
250. Application of provisions of
Sales Tax Assessment Act (No. 1) 1930 251. Application of amendment
PART XVII—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 5) 1930
252. Principal Act
253. Time for payment of tax
254. Refunds of tax
255. Refunds of tax on rejected goods
256. Application of provisions of
Sales Tax Assessment Act (No. 1) 1930 257. Further amendment relating to offences
PART XVIII—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 6) 1930
258. Principal Act
259. Time for payment of tax
260. Further tax
261. Refunds of tax
262. Application of provisions of
Sales Tax Assessment Act (No. 1) 1930 263. Application of amendment
PART XIX—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 7) 1930
264. Principal Act
265. Time for payment of tax
266. Further tax
267. Refunds of tax
268. Application of provisions of
Sales Tax Assessment Act (No. 1) 1930 269. Application of amendment
PART XX—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 8) 1930
270. Principal Act
271. Time for payment of tax
272. Further tax
273. Refunds of tax
274. Application of provisions of
Sales Tax Assessment Act (No. 1) 1930 275. Application of amendment
TABLE
OF PROVISIONS—
Section
PART XXI—AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 9) 1930
276. Principal Act
277. Time for payment of tax
278. Further tax
279. Refunds of tax
280. Application of provisions of
Sales Tax Assessment Act (No. 1) 1930 281. Application of amendment
PART XXII—AMENDMENTS OF THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935
282. Principal Act
283. Insertion of section—
4. General administration of Act
284. Amendment relating to offences
PART XXIII—AMENDMENTS OF THE SALES TAX PROCEDURE ACT 1934
285. Principal Act
286. Interpretation
287. Repeal of section and substitution of section—
4. General administration of Act
288. Repeal of section 8
289. Further amendments relating to offences
290. Application
PART XXIV—AMENDMENTS OF THE TAXATION ADMINISTRATION ACT 1953
291. Principal Act
292. Repeal of sections and substitution of sections—
2. Interpretation
3. Extension of Act to external Territories
293. Insertion of Part—
PART Ia—ADMINISTRATION
3a. General administration of Act
3b. Annual report
3c. Secrecy
294. Tenure of Commissioner and Second Commissioners
295. Repeal of sections and substitution of sections—
6. Leave of absence
6a. Resignation
6b. Acting appointments
6c. Suspension and removal from office of Commissioner or Second Commissioner
6d. Powers of Second Commissioner
296. Delegation
297. Insertion of headings and new sections—
PART III—PROSECUTIONS AND OFFENCES
8a. Interpretation
TABLE
OF PROVISIONS—
Section
Division 2—Offences
Subdivision A—Failure to comply with taxation requirements 8b. Interpretation
8c. Failure to comply with requirements under taxation law
8d. Failure to answer questions when attending before the Commissioner, &c.
8e. Penalties for failure to comply with requirements under taxation law
8f. Election to treat offence otherwise than as prescribed taxation offence
8g. Order to comply with requirement
8h. Penalty for failure to comply with order
8j. Interpretation
8k. False or misleading statements
8l. Incorrectly keeping records, &c.
8m. Penalties for offences against sub-sections 8k (1) and 8l (1)
8n. Recklessly making false or misleading statements
8p. Knowingly making false or misleading statements
8q. Recklessly or knowingly incorrectly keeping records, &c.
8r. Penalties for offences against sections 8n, 8p and 8q
8s. Election to treat offence otherwise than as prescribed taxation offence
8t. Incorrectly keeping records with intention of deceiving or misleading, &c.
8u. Falsifying or concealing identity with intention of deceiving or misleading, &c.
8v. Penalties for offences against sections 8t and 8u
8w. Court may order payment of amount in addition to penalty
8x. Obstructing taxation officers
8y. Liability of officers, &c., of corporations
8z. Evidentiary certificate relating to previous convictions
8za. Prosecution of taxation offences
8zb. Prosecution may be commenced at any time
8zc. Place where offence committed
8zd. Conduct by servants or agents of corporations
8ze. Penalty taxes to be alternative to prosecution for certain offences
8zf. Penalty for corporations
8zg. Enforcement of orders for payment
8zh. Penalties not to relieve from tax
8zj. Prosecution of prescribed taxation offences
8zk. Protection of witnesses
8zl. Averment
8zm. Evidence of authority to institute proceedings
8zn. Costs
298. Heading to Part III
299. Interpretation
300. Service of summons by post
301. Notice of conviction
in absentia 302. Limitation of action to enforce payment of fine
303. Application of other laws
304. Interpretation
305. Applications for issue of certificates
306. Issue of certificates
307. Grounds on which issue of certificates may be refused
308. Repeal of sections 14e and 14f
309. Repeal of section 14ha
TABLE
OF PROVISIONS—
Section
310. Repeal of section 14k
311. Repeal of section 14o
312. Insertion of Part—
PART IVa—DEPARTURE FROM AUSTRALIA OF CERTAIN TAX DEBTORS
14q. Interpretation
14r. Departure from Australia of certain tax debtors prohibited
14s. Departure prohibition orders
14t. Revocation and variation of departure prohibition orders
14u. Departure authorization certificates
14v. Appeals to courts against making of departure prohibition orders
14w. Jurisdiction of courts
14x. Orders of court on appeal
14y. Applications for review of certain decisions
14z. Powers of authorized officers
14za. Certain tax debtors to produce authority to depart, &c.
313. Repeal of section 15 and substitution of section—
15. Appearance by Commissioner, &c.
314. Insertion of section—
16. Payments out of Consolidated Revenue Fund
315. Powers of taxation officers in relation to references to currency, &c.
316. Further amendment relating to offences
317. Application of amendments
PART XXV—AMENDMENTS OF THE TAXATION (INTEREST ON OVERPAYMENTS) ACT 1983
318. Principal Act
319. Interpretation
320. Repeal of sections 5 and 6
321. Annual report
322. Entitlement to interest
323. Amount of interest
324. Insertion of section—
10a. Interest not to be paid for certain periods
325. Insertion of section—
11a. Adjustment where amount to be paid by, or refunded to, person does not exceed 49 cents
326. Certain agreements to remit additional tax, &c.
327. Repeal of section 14
PART XXVI—AMENDMENTS OF THE TAXATION (UNPAID COMPANY TAX) ASSESSMENT ACT 1982
328. Principal Act
329. Application of Assessment Act
330. Penalty for late payment of tax
331. Request to eliminate undistributed amount
332. Notification of company tax liability
333. Further amendment relating to offences
TABLE
OF PROVISIONS—
Section
PART XXVII—AMENDMENTS OF THE TOBACCO CHARGES ASSESSMENT ACT 1955
334. Principal Act
335. Repeal of sections 8 and 9
336. Annual report
337. Due date of payment
338. Penalty for unpaid charge
339. Assessment of charge
340. Commissioner may sue for charge
341. Insertion of section—
21a. Reduction of charge upon amendment of assessment
342. Refunds of charge
343. Persons leaving Australia
344. Liquidators to give notice
345. Payment of charge by legal personal representative
346. Repeal of Part VI and substitution of Part—
PART VI—PENALTY CHARGE
29. Penalty for failure to furnish return, &c.
347. Public officer of company
348. Further amendments relating to offences
349. Application of amendments
PART XXVIII—AMENDMENTS OF THE WOOL TAX (ADMINISTRATION) ACT 1964
350. Principal Act
351. Repeal of sections 6 and 7
352. Annual report
353. Certificate by Commissioner as to payment of, or exemption from, tax or previous tax
354. Insertion of new section—
27a. Offences relating to certificates
355. Due date
356. Time to pay—extensions and instalments
357. Repeal of section and substitution of section—
38. Penalty for unpaid tax
358. Assessments
359. Default assessments
360. Notice of assessments
361. Date on which tax payable
362. Commissioner may sue for tax
363. Insertion of new section—
44a. Reduction of tax upon amendment of assessment
364. Refunds of tax
365. Substituted service
366. Liquidators to give notice
367. Agent for absentee principal in winding-up of business
368. When tax not paid during lifetime
369. Provision for payment of tax by trustees of deceased person
370. Where no administration of deceased person’s estate
371. Recovery of tax paid on behalf of another person
372. Contributions from persons jointly liable
373. Commissioner may collect tax from person owing money to person liable to tax
374. Interpretation
375. Repeal of section 55b
376. Pending reference or appeal not to delay payment of tax, &c.
377. Repeal of Parts and substitution of Part—
PART X—PENALTY TAX
61. Penalty for failure to furnish return, &c.
378. Public officer of company
TABLE
OF PROVISIONS—
Section
379. Agents or trustees
380. Person in receipt or control of money for non-resident
381. Further amendments relating to offences
382. Application of amendments
383. Default imprisonment—transitional provisions
PART XXIX—MISCELLANEOUS
384. Deferment for 2 months of increased penalty for unpaid tax, &c.
385. Agreement to remit penalty for unpaid tax, &c.
SCHEDULE 1
FURTHER AMENDMENTS OF THE AUSTRALIAN CAPITAL TERRITORY TAXATION (ADMINISTRATION) ACT 1969 RELATING TO OFFENCES
SCHEDULE 2
FORMAL AMENDMENTS OF THE AUSTRALIAN CAPITAL TERRITORY TAXATION (ADMINISTRATION) ACT 1969
SCHEDULE 3
FURTHER AMENDMENTS OF THE BANK ACCOUNT DEBITS TAX ADMINISTRATION ACT 1982 RELATING TO OFFENCES
SCHEDULE 4
FURTHER AMENDMENT OF THE ESTATE DUTY ASSESSMENT ACT 1914 RELATING TO OFFENCES
SCHEDULE 5
FURTHER AMENDMENTS OF THE GIFT DUTY ASSESSMENT ACT 1941 RELATING TO OFFENCES
SCHEDULE 6
FURTHER AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 RELATING TO OFFENCES
SCHEDULE 7
FORMAL AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
SCHEDULE 8
FURTHER AMENDMENTS OF THE PAY-ROLL TAX (TERRITORIES) ASSESSMENT ACT 1971 RELATING TO OFFENCES
SCHEDULE 9
FURTHER AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 1) 1930 RELATING TO OFFENCES
SCHEDULE 10
FURTHER AMENDMENT OF THE SALES TAX ASSESSMENT ACT (No. 5) 1930 RELATING TO OFFENCES
TABLE OF PROVISIONS
SCHEDULE 11
FURTHER AMENDMENT OF THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935 RELATING TO OFFENCES
SCHEDULE 12
FURTHER AMENDMENTS OF THE SALES TAX PROCEDURE ACT 1934 RELATING TO OFFENCES
SCHEDULE 13
FURTHER AMENDMENT OF THE TAXATION ADMINISTRATION ACT 1953 RELATING TO OFFENCES
SCHEDULE 14
FURTHER AMENDMENT OF THE TAXATION (UNPAID COMPANY TAX) ASSESSMENT ACT 1982 RELATING TO OFFENCES
SCHEDULE 15
FURTHER AMENDMENTS OF THE TOBACCO CHARGES ASSESSMENT ACT 1955 RELATING TO OFFENCES
SCHEDULE 16
FURTHER AMENDMENTS OF THE WOOL TAX (ADMINISTRATION) ACT 1964 RELATING TO OFFENCES
[
BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:
(a) by omitting from sub-section (1) the definition of “assessment” and substituting the following definition:
“‘assessment’ means—
(a) an assessment under this Act by the Commissioner of the amount of duty or tax payable under this Act (including an assessment of tax in respect of a return); or
(b) an assessment of the Commissioner under this Act of an additional amount payable under section 70,
and includes an amended assessment;”; and
(b) by omitting sub-section (5).
“(3) For the purposes of section 34c of the
(a) by omitting from sub-section (1) “or of additional amounts payable by way of penalty under section 70 of this Act”; and
(b) by omitting from sub-section (1) “, for denoting the payment of those additional amounts”.
(a) by omitting from paragraph (1) (b) “and” (last occurring);
(b) by adding at the end of sub-section (1) the following word and paragraph:
“; and (d) a penalty is due and payable upon the date specified in the notice of assessment of the penalty as the date upon which the penalty is due and payable”;
(c) by omitting from sub-sections (2), (3) and (4) “or tax” (first occurring) and substituting “, tax or penalty”;
(d) by omitting from sub-sections (2), (3) and (4) “or tax” (last occurring) and substituting “, tax or penalty, as the case may be,”; and
(e) by adding at the end thereof the following sub-section:
“(5) In this section, ‘penalty’ means an additional amount payable under section 70.”.
(a) by omitting paragraphs (1) (a) and (b);
(b) by re-lettering paragraph (1) (c) as paragraph (1) (a);
(c) by omitting paragraphs (1) (d) and (e) and substituting the following word and paragraph:
“or (b) the Commissioner is of the opinion that a person is liable to pay duty or tax (whether or not any return or information has been furnished or any instrument has been lodged for assessment),”;
(d) by omitting from sub-section (1) “paragraph (c)” and substituting “paragraph (a)”; and
(e) by omitting from sub-sections (2) and (3) “paragraph (1) (c)” and substituting “paragraph (1) (a)”.
“70. (1) Where a person refuses or fails, when and as required under or pursuant to this Act or the regulations to do so—
(a) to furnish a return, or any information, relating to a matter or thing;
(b) to lodge an instrument for assessment; or
(c) to cause an instrument to be duly stamped,
the person is liable to pay, by way of penalty, an additional amount equal to double the amount of duty or tax payable by the person in respect of the matter, thing or instrument, as the case may be.
“(2) Where—
(a) a person—
(i) makes a statement to a taxation officer, or to a person other than a taxation officer for a purpose in connection with the
operation of this Act or the regulations, that is false or misleading in a material particular; or
(ii) omits from a statement made to a taxation officer, or to a person other than a taxation officer for a purpose in connection with the operation of this Act or the regulations, any matter or thing without which the statement is misleading in a material particular; and
(b) the duty or tax properly payable by the person exceeds the duty or tax that would have been payable by the person if it were assessed or determined on the basis that the statement were not false or misleading, as the case may be,
the person is liable to pay, by way of penalty, an additional amount equal to double the amount of the excess.
“(3) Where, but for this sub-section, an additional amount, being an amount less than $20, is payable by a person under this section in respect of an act or omission, then, by force of this sub-section, the amount of the additional amount shall be taken to be $20.
“(4) The Commissioner shall make an assessment of the additional amount payable by a person under this section, and shall, as soon as practicable after the assessment is made, cause notice in writing of the assessment to be given to the person.
“(5) Nothing in this Act shall be taken to preclude notice of an assessment made in respect of a person under sub-section (4) from being incorporated in notice of any other assessment made in respect of the person under this Act.
“(6) The Commissioner may, in the
Commissioner’s discretion, remit the whole or any part of an additional amount
payable by a person under this section, but, for the purposes of the
application of sub-section 33 (1) of the
“(7) A reference in sub-section (2) to a statement made to a taxation officer is a reference to a statement made to a taxation officer orally, in writing, in a data processing device or in any other form and, without limiting the generality of the foregoing, includes a statement—
(a) made in an application, certificate, declaration, notification, objection, return or other document made, given or furnished, or purporting to be made, given or furnished, under or pursuant to this Act or the regulations;
(b) made in an instrument lodged for assessment under or pursuant to this Act or the regulations;
(c) made in answer to a question asked of a person under or pursuant to this Act or the regulations;
(d) made in any information furnished, or purporting to be furnished, under or pursuant to this Act or the regulations; or
(e) made in a document furnished to a taxation officer otherwise than under or pursuant to this Act or the regulations,
but does not include a statement made in a document produced pursuant to paragraph 61 (2) (c).
“(8) A reference in sub-section (2) to a statement made to a person other than a taxation officer for a purpose in connection with the operation of this Act or the regulations is a reference to such a statement made orally, in writing, in a data processing device or in any other form and, without limiting the generality of the foregoing, includes such a statement—
(a) made in an application, certificate, declaration, notification or other document made, given or furnished to the person;
(b) made in answer to a question asked by the person; or
(c) made in any information furnished to the person.
“(9) In this section—
‘data processing device’ means any article or material from which information is capable of being reproduced with or without the aid of any other article or device;
‘taxation officer’ means a person exercising powers, or performing functions under, pursuant to or in relation to this Act or the regulations.”.
(a) by omitting sub-section (3) and substituting the following sub-section:
“(3) Where, by reason of an amendment of an assessment, a person’s liability to duty or tax is reduced, the amount by which the duty or tax is so reduced shall be taken, for the purposes of section 81, never to have been payable.”; and
(b) by adding at the end thereof the following sub-sections:
“(5) In this section, ‘duty or tax’ includes an additional amount payable under section 70.
“(6) In sub-section (4), unless the contrary intention appears, ‘duty or tax’ also includes an additional amount payable under section 81.”.
“(2) In sub-section (1), ‘duty or tax’ includes an additional amount payable under section 70.”.
“(2) In sub-section (1), ‘duty or tax’ includes an additional amount payable under section 70 or 81.”.
“(2) If an assessment is varied on a reference or appeal, an amount of duty or tax not paid or underpaid is recoverable from the person liable under the assessment as varied to pay the duty or tax.
“(3) If a prescribed decision is set aside on a reference or appeal, the Commissioner shall cause notice in writing of that fact to be given to the person who requested review of the prescribed decision.
“(4) If, by reason of—
(a) the variation of an assessment on a reference or appeal; or
(b) the setting aside of a prescribed decision on a reference or appeal,
a person’s liability to duty or tax is reduced, the amount by which the duty or tax is so reduced shall be taken, for the purposes of section 81, never to have been payable.
“(5) Unless the contrary intention appears, a reference in this section to duty or tax includes a reference to an additional amount payable under section 70 or 81.”.
“81. (1) If any duty or tax remains unpaid after the time when it became due and payable or would, but for sub-section 9 (2) or (3), have become due and payable, an additional amount is due and payable by way of penalty by the person liable to pay the duty or tax at the rate of 20% per annum on the amount unpaid, computed from that time or, where the Commissioner has, under sub-section 9 (2), extended the time for payment of the duty or tax for a period or has, under sub-section 9 (3), permitted the payment of the duty or tax to be made by instalments, from such date as the Commissioner determines, not being a date prior to the date on which the duty or tax was originally due and payable.
“(2) Where an additional amount is payable by a person under this section in relation to an amount of duty or tax and—
(a) the Commissioner is satisfied that—
(i) the circumstances that contributed to the delay in payment of the duty or tax were not due to, or caused directly or indirectly by, an act or omission of the person; and
(ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances;
(b) the Commissioner is satisfied that—
(i) the circumstances that contributed to the delay in payment of the duty or tax were due to, or caused directly or indirectly by, an act or omission of the person;
(ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; and
(iii) having regard to the nature of those circumstances, it would be fair and reasonable to remit the additional amount or part of the additional amount; or
(c) the Commissioner is satisfied that there are special circumstances by reason of which it would be fair and reasonable to remit the additional amount or part of the additional amount,
the Commissioner may remit the additional amount or part of the additional amount.
“(3) Where judgment is given by, or entered in, a court for the payment of—
(a) an amount of duty or tax; or
(b) an amount that includes an amount of duty or tax,
then—
(c) the duty or tax shall not be taken, for the purposes of sub-section (1), to have ceased to be due and payable by reason only of the giving or entering of the judgment; and
(d) if the judgment debt carries interest, the additional amount that would, but for this paragraph, be payable under this section in relation to the duty or tax shall, by force of this paragraph, be reduced by—
(i) in a case to which paragraph (a) applies—the amount of the interest; or
(ii) in a case to which paragraph (b) applies—an amount that bears the same proportion to the amount of the interest as the amount of the duty or tax bears to the amount of the judgment debt.
“(4) A reference in this section to duty or tax includes a reference to an additional amount payable under section 70.”.
(a) by omitting from sub-section (2) “this Act” and substituting “section 70 or 81”; and
(b) by adding at the end thereof the following sub-section:
“(3) In sub-section (1), ‘duty or tax’ includes an additional amount payable under section 70 or 81.”.
(a) by inserting after sub-section (7) the following sub-sections:
“(7a) Where—
(a) money has been paid by a person to a building society in respect of the issue of shares in the capital of the society (not being shares listed for quotation on a Stock Exchange); and
(b) the money has not been repaid,
the money shall, for the purposes of this section, be taken—
(c) in a case where the money is repayable on demand—to be due by the building society to the person; or
(d) in any other case—to be money that may become due by the building society to the person.
“(7b) Where, but for this sub-section, money is not due, or repayable on demand, to a person unless a condition is fulfilled, the money shall be taken, for the purposes of this section, to be due or repayable on demand, as the case may be, to the person notwithstanding that the condition has not been fulfilled.”;
(b) by inserting before the definition of “debt” in sub-section (8) the following definition:
“‘building society’ means a society registered or incorporated as a building society, co-operative housing society or other similar society under the law in force in a State;”; and
(c) by omitting from sub-section (8) the definition of “duty or tax” and substituting the following definition:
“‘duty or tax’ includes—
(a) an additional amount payable under section 70 or 81;
(b) a judgment debt or costs in respect of—
(i) duty or tax; or
(ii) an additional amount payable under section 70 or 81;
(c) any fine or costs imposed by a court in respect of—
(i) an offence against this Act or the regulations; or
(ii) any other taxation offence within the meaning of Part III of the
Taxation Administration Act
1953 that relates to this Act or the regulations; and(d) any amount ordered by a court, upon the conviction of a person for an offence of a kind referred to in paragraph (c), to be paid by the person to the Commissioner;”; and
(d) by omitting “, the Commonwealth, a State,” (first occurring) from the definition of “person indebted” in sub-section (8) and substituting “, a company, a partnership, the Commonwealth or a State”.
“(4) In this section, ‘duty or tax’ includes an additional amount payable under section 70 or 81.”.
“(3) A reference in this section to duty or tax includes a reference to an additional amount payable under section 70 or 81.”.
“91a. (1) Subject to section 92, where the Commissioner finds in any case that duty or tax has been overpaid by a person, the Commissioner shall—
(a) refund the amount of any duty or tax overpaid; or
(b) apply the amount of any duty or tax overpaid against any liability of the person to the Commonwealth, being a liability arising under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount not so applied.
“(2) In sub-section (1), ‘duty or tax’ includes an additional amount payable under section 70 or 81.”.
(a) sub-sections 10 (3), (4) and (5) of the Principal Act continue to apply, after the commencement of this section, in relation to a person convicted, whether before or after that commencement, of an offence against sub-section 10 (1) or (2) of the Principal Act;
(b) sub-sections 62 (3), (4) and (5) of the Principal Act continue to apply, after that commencement, in relation to a person convicted, whether before or after that commencement, of an offence against sub-section 62 (1) of the Principal Act;
(c) sub-sections 62 (6) and 63 (3), section 65 and Part VII of the Principal Act continue to apply, after that commencement, in relation to an offence against the Principal Act committed before that commencement; and
(d) sub-sections 70 (6) and 81 (2) of the Principal Act continue to apply, after that commencement, in relation to a liability for an additional amount that accrued before that commencement,
as if that repeal had not been effected.
(a) by omitting from sub-section (1) the definition of “assessment” and substituting the following definition:
“‘assessment’ means—
(a) the ascertainment of tax payable under this Act in respect of a taxable debit or taxable debits, or an eligible debit or eligible debits, as the case may be; or
(b) the ascertainment of additional tax payable under section 17;”; and
(b) by adding at the end thereof the following sub-section:
“(8) A reference in this Act to a liability of a person to the Commonwealth is a reference to a liability of a person to the Commonwealth arising under, or by virtue of, an Act of which the Commissioner has the general administration.”.
(a) by omitting from sub-section (1) “during the year that ended on that 30 June”;
(b) by omitting sub-section (3); and
(c) by adding at the end thereof the following sub-section:
“(5) For the purposes of section 34c of the
Acts Interpretation Act 1901, a report that is required by sub-section (1) to be furnished as soon as practicable after 30 June in a year shall be taken to be a periodic report relating to the working of this Act during the year ending on that 30 June.”.
(a) by omitting from paragraph (b) “by the person liable to pay the tax”;
(b) by omitting from paragraph (b) all the words after “days” and substituting the following word and sub-paragraphs:
“after—
(i) in a case in which notice of that assessment was required to be served on one person—the day on which the notice was served on the person;
(ii) in a case in which notice of that assessment was required to be served on 2 or more persons and notice of that assessment was served on those persons on the same day—the day on which the notice was served on the persons; or
(iii) in a case in which notice of that assessment was required to be served on 2 or more persons and notice of that assessment was served on those persons on different days—the earliest of those days”; and
(c) by adding at the end thereof the following sub-section:
“(2) Additional tax under section 17 is due and payable on the date specified in the notice of assessment of the additional tax as the date on which the additional tax is due and payable.”.
“11a. (1) A person shall not—
(a) forge a certificate or utter a certificate knowing it to be forged;
(b) without lawful authority, alter or sign a certificate;
(c) deliver a document (not being a certificate) that purports to be a certificate; or
(d) knowingly represent that a certificate is in respect of an account other than the account in respect of which the certificate was issued.
Penalty: $10,000 or imprisonment for 2 years, or both.
“(2) In sub-section (1), ‘certificate’ means a certificate of exemption.”.
(a) by inserting in sub-section (1) “by a person” after “made”;
(b) by omitting from sub-section (1) all the words after “the Commissioner” (last occurring) and substituting the following word and paragraphs:
“shall—
(a) refund the amount to the person; or
(b) apply the amount against any liability of the person to the Commonwealth and refund any part of the amount not so applied”;
(c) by inserting in sub-section (5) “by a person” after “made”; and
(d) by omitting paragraphs (5) (a) and (b) and substituting the following paragraphs:
“(a) if the Commissioner is satisfied that the amount was not payable, the Commissioner shall—
(i) refund the amount to the person; or
(ii) apply the amount against any liability of the person to the Commonwealth and refund any part of the amount not so applied;
(b) if the Commissioner is satisfied that part only of the amount was not payable, the Commissioner shall—
(i) refund that part of the amount to the person;
(ii) apply that part of the amount against any liability of the person to the Commonwealth and refund any part of that part of the amount not so applied; or”.
(a) by inserting in sub-section (1) “by a person” after “made”; and
(b) by omitting from sub-section (1) all the words after “the Commissioner” (last occurring) and substituting the following word and paragraphs:
“shall—
(a) pay an amount equal to the amount of that tax to the person; or
(b) apply an amount equal to the amount of that tax against any liability of the person to the Commonwealth and refund any part of that amount not so applied”.
(a) by omitting sub-sections (1) and (2) and substituting the following sub-sections:
“(1) Where the Commissioner is of the opinion that 2 or more persons are jointly and severally liable to pay tax on a taxable debit or taxable debits made to a taxable account (whether or not any return has been furnished), the Commissioner may make an assessment of the amount of the tax.
“(2) Where the Commissioner is of the opinion that a person is liable, or 2 or more persons are jointly and severally liable, to pay tax on an eligible debit or eligible debits made to an account other than a taxable account (whether or not any return has been furnished), the Commissioner may make an assessment of the amount of the tax.”; and
(b) by omitting paragraphs (3) (a) and (b) and substituting the following paragraphs:
“(a) in a case to which sub-section (1) applies—the bank with which the account is kept; or
(b) in a case to which sub-section (2) applies—the person liable, or the persons jointly and severally liable, to pay the tax”.
“17. (1) Where a person refuses or fails, when and as required under or pursuant to this Act or the regulations to do so—
(a) to furnish a return, or any information, relating to a taxable debit or taxable debits made to a taxable account or an eligible debit or eligible debits made to an account other than a taxable account; or
(b) to notify the Commissioner of an eligible debit made to an exempt account,
the person is liable to pay, by way of penalty, additional tax equal to double the amount of tax payable by the person in respect of the taxable debit or taxable debits or the eligible debit or eligible debits, as the case may be.
“(2) Where—
(a) a person—
(i) makes a statement to a taxation officer, or to a person other than a taxation officer for a purpose in connection with the operation of this Act or the regulations, that is false or misleading in a material particular; or
(ii) omits from a statement made to a taxation officer, or to a person other than a taxation officer for a purpose in connection with the operation of this Act or the regulations, any matter or thing without which the statement is misleading in a material particular; and
(b) the tax properly payable by the person exceeds the tax that would have been payable by the person if it were assessed or determined on the basis that the statement were not false or misleading, as the case may be,
the person is liable to pay, by way of penalty, additional tax equal to double the amount of the excess.
“(3) Where, but for this sub-section, an amount of additional tax, being an amount less than $20, is payable by a person under this section in respect of an act or omission, then, by force of this sub-section, the amount of the additional tax shall be taken to be $20.
“(4) The Commissioner shall make an assessment of the additional tax payable by a person under this section and shall, as soon as practicable after the assessment is made, cause notice in writing of the assessment to be served, by post or otherwise, on the person.
“(5) Nothing in this Act shall be taken to preclude notice of an assessment made in respect of a person under sub-section (4) from being incorporated in notice of any other assessment made in respect of the person under this Act.
“(6) The Commissioner may, in the
Commissioner’s discretion, remit the whole or any part of the additional tax
payable by a person under this section, but, for the purposes of the
application of sub-section 33 (1) of the
“(7) A reference in sub-section (2) to a statement made to a taxation officer is a reference to a statement made to a taxation officer orally, in writing, in a data processing device or in any other form and, without limiting the generality of the foregoing, includes a statement—
(a) made in an application, certificate, declaration, notification, objection, return or other document made, given or furnished, or purporting to be made, given or furnished, under or pursuant to this Act or the regulations;
(b) made in answer to a question asked of a person under or pursuant to this Act or the regulations;
(c) made in any information furnished, or purporting to be furnished, under or pursuant to this Act or the regulations; or
(d) made in a document furnished to a taxation officer otherwise than under or pursuant to this Act or the regulations,
but does not include a statement made in a document produced pursuant to sub-paragraph 59 (1) (b) (ii).
“(8) A reference in sub-section (2) to a statement made to a person other than a taxation officer for a purpose in connection with the operation of this Act or the regulations is a reference to such a statement made orally, in writing, in a data processing device or in any other form and, without limiting the generality of the foregoing, includes such a statement—
(a) made in an application, certificate, declaration, notification or other document made, given or furnished to the person;
(b) made in answer to a question asked by the person; or
(c) made in any information furnished to the person.
“(9) In this section—
‘data processing device’ means any article or material from which information is capable of being reproduced with or without the aid of any other article or device;
‘taxation officer’ means a person exercising powers, or performing functions under, pursuant to or in relation to this Act or the regulations.”.
(a) by inserting after sub-section (2) the following sub-section:
“(2a) Where, by reason of an amendment of an assessment, a person’s liability to tax is reduced—
(a) the amount by which the tax is so reduced shall be taken, for the purposes of section 36, never to have been payable; and
(b) subject to sub-section (3), the Commissioner shall—
(i) refund the amount of any tax overpaid; or
(ii) apply the amount of any tax overpaid against any liability of the person to the Commonwealth and refund any part of the amount that is not so applied.”;
(b) by omitting from sub-section (3) “and” (first occurring) and substituting “, the amount of the tax overpaid shall not be refunded to the bank or applied against a liability of the bank to the Commonwealth unless”;
(c) by omitting from sub-section (3) “, the amount of tax overpaid shall be refunded to the bank”;
(d) by omitting sub-section (4); and
(e) by omitting sub-section (7) and substituting the following sub-section:
“(7) In this section, unless the contrary intention appears, ‘tax’ includes additional tax under section 17 or 36.”.
(a) by inserting after paragraph (a) the following paragraph:
“(aa) in a case where the variation of the prescribed decision results in a reduction of tax—the amount by which the tax is so reduced shall be taken, for the purposes of section 36, never to have been payable;”;
(b) by omitting paragraph (c) and substituting the following paragraph:
“(c) the Commissioner shall—
(i) refund the amount of any tax overpaid as a result of the variation of the prescribed decision; or
(ii) apply the amount of any tax overpaid as a result of the variation of the prescribed decision against any liability of the person to the Commonwealth and refund any part of the amount that is not so applied”; and
(c) by adding at the end thereof the following sub-section:
“(2) In sub-section (1), unless the contrary intention appears, ‘tax’ includes additional tax under section 17 or 36.”.
(a) by inserting after paragraph (a) the following paragraph:
“(aa) in a case where the variation of the assessment results in a reduction of tax—the amount by which the tax is so reduced shall be taken, for the purposes of section 36, never to have been payable;”;
(b) by omitting paragraph (c) and substituting the following paragraph:
“(c) the Commissioner shall—
(i) refund the amount of any tax overpaid as a result of the variation of the assessment; or
(ii) apply the amount of any tax overpaid as a result of the variation of the assessment against any liability of the person to the Commonwealth and refund any part of the amount that is not so applied”; and
(c) by adding at the end thereof the following sub-section:
“(2) In sub-section (1), unless the contrary intention appears, tax includes additional tax under section 17 or 36.”.
(a) by omitting from sub-section (1) “assessed under this Act”;
(b) by inserting in sub-section (1) “by the person liable, or the persons jointly and severally liable, to pay the tax” after “by way of penalty”;
(c) by inserting after sub-section (2) the following sub-sections:
“(2a) Where judgment is given by, or entered in, a court for the payment of—
(a) an amount of tax; or
(b) an amount that includes an amount of tax,
then—
(c) the tax shall not be taken, for the purposes of sub-section (1), to have ceased to be due and payable by reason only of the giving or entering of the judgment; and
(d) if the judgment debt carries interest, the additional tax that would, but for this paragraph, be payable under this section in relation to the tax shall, by force of this paragraph, be reduced by—
(i) in a case to which paragraph (a) applies—the amount of the interest; or
(ii) in a case to which paragraph (b) applies—an amount that bears the same proportion to the amount of the interest as the amount of the tax bears to the amount of the judgment debt.”; and
(d) by inserting in sub-section (4) “unless the contrary intention appears,” after “section,”.
(a) sub-section 17 (5) of the Principal Act continues to apply, after the commencement of this section, in relation to a liability for additional tax that accrued before that commencement;
(b) sub-section 38 (3), sections 42 and 43 and Part VIII of the Principal Act continue to apply, after that commencement, in relation to offences against the Principal Act committed before that commencement; and
(c) section 39 of the Principal Act continues to apply, after that commencement, in relation to a person convicted, whether before or after that commencement, of an offence against section 12, 38 or 56 of the Principal Act,
as if that repeal had not been effected.
(a) by inserting before the definition of “Commissioner” in sub-section (1) the following definition:
“‘Australian installation’ means an installation within the meaning of the
Sales Tax Act (No. 1 )1930 that is deemed by virtue of section 2a of that Act to be part of Australia;”;(b) by omitting “, 221ydb or 226” from paragraph (b) of the definition of “income tax” in sub-section (1) and substituting “or 221ydb or Part VII”;
(c) by omitting “sub-section 221f (5) or (10)” from paragraph (d) of the definition of “income tax” in sub-section (1) and substituting “sub-section 221eaa (1) or 221f (5), sub-paragraph 221f (12) (b) (ii) or paragraph 221g (4a) (d)”; and
(d) by omitting paragraph (g) of the definition of “income tax” in sub-section (1) and substituting the following paragraph:
“(g) any amount payable to the Commissioner under sub-section 221yhd (1) or (1d) or 221yhh (1), sub-paragraph 221yhj (1) (b) (ii), sub-section 221yn (1) or (4), 221yq (1), 221zc (1) or (4), 221zd (1), 221zn (1) or 221zo (1) or section 221zp of the Income Tax Assessment Act;”.
“3a. This Act extends to every external Territory and to Australian installations.”.
“(5) Notwithstanding that a consent in accordance with sub-section (4) has not been given in relation to an offence against this Act—
(a) a person may be charged with the offence;
(b) a person may be arrested for the offence, and a warrant for such an arrest may be issued and executed; and
(c) a person so charged may be remanded in custody or on bail,
but no further step in proceedings for the offence shall be taken until such a consent has been given.
“(6) Nothing in sub-section (5) prevents the discharging of the accused if proceedings are not continued within a reasonable time.”.
“(3) For the purposes of section 34c of the
(a) by inserting “an administrator to furnish” after “require”; and
(b) by omitting “lodged” and substituting “furnished”.
“(11) Where, by reason of an amendment of an assessment, a person’s liability to duty is reduced—
(a) the amount by which the duty is so reduced shall be taken, for the purposes of section 31, never to have been payable; and
(b) the Commissioner shall—
(i) refund the amount of any duty overpaid; or
(ii) apply the amount of any duty overpaid against any liability of the person to the Commonwealth, being a liability arising under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount not so applied.
“(12) In this section, unless the contrary intention appears, ‘duty’ includes additional duty under section 31 or 46.”.
“(3) In sub-section (1), ‘duty’ includes additional duty under section 46.”.
(a) by omitting “estate”; and
(b) by adding at the end thereof the following sub-section:
“(2) In sub-section (1), ‘duty’ includes additional duty under section 31 or 46.”.
“28c. (1) Where, by reason of an alteration of an assessment on an appeal or reference, a person’s liability to duty is reduced—
(a) the amount by which the duty is so reduced shall be taken, for the purposes of section 31, never to have been payable; and
(b) the Commissioner shall—
(i) refund the amount of any duty overpaid; or
(ii) apply the amount of any duty overpaid against any liability of the person to the Commonwealth, being a liability arising under, or by virtue of, an Act of which the Commissioner has
the general administration, and refund any part of the amount not so applied.
“(2) Where, by reason of an alteration of an assessment on an appeal or reference, a person’s liability to duty is increased, the amount of the increased duty is recoverable from the person.
“(3) In this section, unless the contrary intention appears, ‘duty’ includes additional duty under section 31 or 46.”.
“28e. In this Part, unless the contrary intention appears, ‘duty’ includes additional duty under section 46.”.
(a) by omitting “within” and substituting “at the end of the period of; and
(b) by adding at the end thereof the following sub-section:
“(2) Additional duty under section 46 is due and payable at the end of the period of 30 days after the service by post of a notice of assessment of the additional duty.”.
“31. (1) If any duty remains unpaid after the time when it became due and payable or would, but for section 30, have become due and payable, additional duty is due and payable by way of penalty by the person liable to pay the duty at the rate of 20% per annum on the amount unpaid, computed from that time or, where, under section 30, the Commissioner has determined that the period for payment of the duty be extended or that payment of the duty may be made by instalments, from such date as the Commissioner determines, not being a date prior to the date on which the duty was originally due and payable.
“(2) Where additional duty is payable by a person under this section in relation to an amount of duty and—
(a) the Commissioner is satisfied that—
(i) the circumstances that contributed to the delay in payment of the duty were not due to, or caused directly or indirectly by, an act or omission of the person; and
(ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances;
(b) the Commissioner is satisfied that—
(i) the circumstances that contributed to the delay in payment of the duty were due to, or caused directly or indirectly by, an act or omission of the person;
(ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; and
(iii) having regard to the nature of those circumstances, it would be fair and reasonable to remit the additional duty or part of the additional duty; or
(c) the Commissioner is satisfied that there are special circumstances by reason of which it would be fair and reasonable to remit the additional duty or part of the additional duty,
the Commissioner may remit the additional duty or part of the additional duty.
“(3) Where judgment is given by, or entered in, a court for the payment of—
(a) an amount of duty; or
(b) an amount that includes an amount of duty,
then—
(c) the duty shall not be taken, for the purposes of sub-section (1), to have ceased to be due and payable by reason only of the giving or entering of the judgment; and
(d) if the judgment debt carries interest, the additional duty that would, but for this paragraph, be payable under this section in relation to the duty shall, by force of this paragraph, be reduced by—
(i) in a case to which paragraph (a) applies—the amount of the interest; or
(ii) in a case to which paragraph (b) applies—an amount that bears the same proportion to the amount of the interest as the amount of the duty bears to the amount of the judgment debt.”.
(a) by omitting “The duty assessed under this Act” and substituting “Duty”; and
(b) by adding at the end thereof the following sub-section:
“(2) In sub-section (1), ‘duty’ also includes additional duty under section 31.”.
(a) by omitting “, including any additional duty,”; and
(b) by adding at the end thereof the following sub-section:
“(2) In sub-section (1), ‘duty’ also includes additional duty under section 31.”.
(a) by omitting from sub-section (1) “The duty assessed under this Act” and substituting “Duty”;
(b) by omitting from paragraph (3) (b) “the duty assessed” and substituting “duty”;
(c) by omitting from paragraph (3) (f) “assessed” (first occurring) and substituting “payable”;
(d) by omitting from paragraph (3) (f) “was assessed” and substituting “is payable”; and
(e) by adding at the end thereof the following sub-section:
“(5) In this section, ‘duty’ also includes additional duty under section 31.”.
“(2) In sub-section (1), ‘duty’ also includes additional duty under section 31.”.
(a) by omitting from sub-paragraph (b) (i) “assessed” and substituting “payable”; and
(b) by adding at the end thereof the following sub-section:
“(2) In sub-section (1), ‘duty’ also includes additional duty under section 31.”.
(a) by omitting “assessed under this Act”;
(b) by omitting “assessed with the duty” and substituting “in relation to which the duty is payable”;
(c) by omitting “shall” and substituting “may”; and
(d) by adding at the end thereof the following sub-section:
“(2) In sub-section (1), ‘duty’ also includes additional duty under section 31.”.
(a) by omitting from sub-section (1) “assessed under this Act”; and
(b) by adding at the end thereof the following sub-section:
“(3) In this section, ‘duty’ also includes additional duty under section 31.”.
(a) by omitting “is not paid by the final date fixed for the payment thereof under the authority of this Act” and substituting “due and payable under this Act has not been paid”; and
(b) by adding at the end thereof the following sub-section:
“(2) In sub-section (1), ‘duty’ also includes additional duty under section 31.”.
(a) by omitting “and additional duty”; and
(b) by adding at the end thereof the following sub-section:
“(2) In sub-section (1), ‘duty’ also includes additional duty under section 31.”.
“46. (1) Where an administrator refuses or fails to furnish, when and as required under or pursuant to this Act or the regulations to do so, a return, or any information, relating to an estate, the administrator is liable to pay, by way of penalty, additional duty equal to double the amount of duty payable by the administrator in respect of the estate.
“(2) Where—
(a) an administrator—
(i) makes a statement to a taxation officer, or to a person other than a taxation officer for a purpose in connection with the operation of this Act or the regulations, that is false or misleading in a material particular; or
(ii) omits from a statement made to a taxation officer, or to a person other than a taxation officer for a purpose in connection with the operation of this Act or the regulations, any matter or thing without which the statement is misleading in a material particular; and
(b) the duty properly payable by the administrator exceeds the duty that would have been payable by the administrator if it were assessed on the basis that the statement were not false or misleading, as the case may be,
the administrator is liable to pay, by way of penalty, additional duty equal to double the amount of the excess.
“(3) Where, but for this sub-section, an amount of additional duty, being an amount less than $20, is payable by an administrator under this section in respect of an act or omission, then, by force of this sub-section, the amount of the additional duty shall be taken to be $20.
“(4) The Commissioner shall make an assessment of the additional duty payable by an administrator under this section in respect of an estate.
“(5) Nothing in this Act shall be taken to preclude notice of an assessment made in respect of an estate under sub-section (4) from being incorporated in notice of any other assessment made in respect of the estate under this Act.
“(6) The Commissioner may, in the
Commissioner’s discretion, remit the whole or any part of the additional duty
payable by an administrator under this section, but, for the purposes of the
application of sub-section 33 (1) of the
“(7) A reference in sub-section (2) to a statement made to a taxation officer is a reference to a statement made to a taxation officer orally, in writing, in a data processing device or in any other form and, without limiting the generality of the foregoing, includes a statement—
(a) made in an application, certificate, declaration, notification, objection, return or other document made, given or furnished, or purporting to be made, given or furnished, under or pursuant to this Act or the regulations;
(b) made in answer to a question asked of a person under or pursuant to this Act or the regulations;
(c) made in any information furnished, or purporting to be furnished, under or pursuant to this Act or the regulations; or
(d) made in a document furnished to a taxation officer otherwise than under or pursuant to this Act or the regulations,
but does not include a statement made in a document produced pursuant to paragraph 45 (1) (b).
“(8) A reference in sub-section (2) to a statement made to a person other than a taxation officer for a purpose in connection with the operation of this Act or the regulations is a reference to such a statement made orally, in writing, in a data processing device or in any other form and, without limiting the generality of the foregoing, includes such a statement—
(a) made in an application, certificate, declaration, notification or other document made, given or furnished to the person;
(b) made in answer to a question asked by the person; or
(c) made in any information furnished to the person.
“(9) In this section—
‘data processing device’ means any article or material from which information is capable of being reproduced with or without the aid of any other article or device;
‘taxation officer’ means a person exercising powers, or performing functions under, pursuant to or in relation to this Act or the regulations.”.
“(13) In this section, ‘duty’ includes additional duty under section 31 or 46.”.
(a) sub-section 31 (3) of the Principal Act, the proviso to sub-section 47a (1) of the Principal Act and sub-section 47a (2) of the Principal Act continue to apply, after the commencement of this section, in relation to a liability for additional duty that accrued before that commencement;
(b) sub-section 47 (2) of the Principal Act continues to apply, after that commencement, in relation to an offence against paragraph 47 (1) (a) or (c) of the Principal Act committed before that commencement; and
(c) sub-section 47 (3) of the Principal Act continues to apply, after that commencement, in relation to a person convicted, whether before or after that commencement, of an offence against paragraph 47 (1) (a) or (b) of the Principal Act,
as if that repeal had not been effected.
“(3) For the purposes of section 34c of the
“(2) Where, by reason of an amendment of an assessment, a person’s liability to gift duty is reduced—
(a) the amount by which the gift duty is so reduced shall be taken, for the purposes of section 27, never to have been payable; and
(b) the Commissioner shall—
(i) refund the amount of any gift duty overpaid; or
(ii) apply the amount of any gift duty overpaid against any liability of the person to the Commonwealth, being a liability arising under, or by virtue of, an Act of which the Commissioner has the general administration, and refund any part of the amount not so applied.
“(3) In this section, unless the contrary intention appears, ‘gift duty’ includes additional gift duty under section 27 or 42.”.
“24a. In this Part, unless the contrary intention appears, ‘gift duty’ includes additional gift duty under section 42.”.
(a) by inserting after sub-section (1) the following sub-section:
“(1a) Additional gift duty under section 42 is due and payable on the date specified in the notice of assessment of the additional gift duty as the date on which the additional gift duty is due and payable.”; and
(b) by adding at the end thereof the following sub-section:
“(8) In sub-sections (2), (3), (4), (6) and (7), ‘gift duty’ also includes additional gift duty under section 27.”.
“27. (1) If any gift duty payable in respect of a gift remains unpaid after the expiration of the period of 30 days after service upon the donor of notice of the assessment made in respect of the gift, additional gift duty is due and payable by way of penalty by the person liable to pay the gift duty at the rate of 20% per annum on the amount unpaid, computed from the expiration of that period, or, where, under section 26, the Commissioner has granted an extension of time for payment of the gift duty or has permitted payment of the gift duty to be made by instalments, from such date as the Commissioner determines, not being a date prior to the thirtieth day after service of the notice of assessment upon the donor.
“(2) If any penalty duty remains unpaid after the time when it became due and payable or would, but for section 26, have become due and payable, additional gift duty is due and payable by way of penalty by the person liable to pay the penalty duty at the rate of 20% per annum on the amount unpaid, computed from that time, or, where, under section 26, the Commissioner has granted an extension of time for payment of the penalty duty or has permitted payment of the penalty duty to be made by instalments, from such date as the Commissioner determines, not being a date prior to the date on which the penalty duty was originally due and payable.
(b) Omit “thirty”, substitute “30”.
Omit “the last preceding sub-section”, substitute “sub-section (1)”.
Omit “the last preceding sub-section”, substitute “sub-section (2)”.
Omit “three”, substitute “3”.
Omit “The last preceding sub-section”, substitute “Sub-section (1)”.
Omit “sixty” (wherever occurring), substitute “60”.
Omit “Two dollars”, substitute “$2”.
Omit “the last preceding section”, substitute “section 74”.
Omit “of this Act or the last preceding section”, substitute “or 81”.
Omit “sub-section (1) of” (wherever occurring).
(a) Omit “, a State or Territory”, substitute “or a State”.
(b) Add at the end thereof the following definition:
“‘State’ includes a Territory.”.
Omit “the last preceding paragraph”, substitute “paragraph (a)”.
Omit “two” (wherever occurring), substitute “2”.
Omit “sixteen” (wherever occurring), substitute “16”.
Omit “Commissioner of Taxation, Second Commissioner of Taxation, Acting Commissioner of Taxation, Acting Second Commissioner of Taxation, Deputy Commissioner of Taxation”, substitute “Commissioner”.
Omit “three” (wherever occurring), substitute “3”.
—————
SCHEDULE 3 Section 41
FURTHER AMENDMENTS OF THE BANK ACCOUNT DEBITS TAX ADMINISTRATION ACT 1982 RELATING TO OFFENCES
Omit “summary”.
Omit the sub-section, substitute the following sub-sections:
“(4) Subject to sub-section (4a), where—
(a) an eligible debit has been made to an exempt account; or
(b) the account holder or one or more of the account holders, as the case requires, of an exempt account expects or expect that an eligible debit will be made to the exempt account within the ensuing period of 30 days,
the account holder or each of the account holders, as the case requires, of the exempt account, shall, within 7 days, notify the Commissioner in writing accordingly.
“(4a) Where—
(a) there are 2 or more account holders of an exempt account; and
(b) one of those account holders notifies the Commissioner in accordance with sub-section (4) of an eligible debit to, or expected to be made to, the exempt account,
the other account holder or account holders, as the case requires, shall not be required to notify the Commissioner under that sub-section of the eligible debit.”.
Omit the penalty at the foot thereof.
Omit the sub-section.
Repeal the Part.
Repeal the Part.
Omit “Penalty: $2,000.”.
Omit “fails to comply with this sub-section, the bank is guilty of a separate offence punishable on conviction by a penalty”, substitute “refuses or fails to comply with this sub-section (including the day of a conviction of an offence against this sub-section or any subsequent day), the bank is guilty of an offence punishable on conviction by a fine”.
(a) Insert “refuses or” before “fails”.
(b) Omit “, guilty of a separate offence punishable on conviction by a penalty”, substitute “(including the day of a conviction of an offence against this sub-section or any subsequent day), guilty of an offence punishable on conviction by a fine”.
(a) Insert “a fine of after “exceeding”.
(b) Omit “, for a breach of”, substitute “for offences against”.
—————
SCHEDULE 4 Section 72
FURTHER AMENDMENT OF THE ESTATE DUTY ASSESSMENT ACT 1914 RELATING TO OFFENCES
Omit all the words after “to this Act”, substitute “and, in particular, may make regulations—
(a) prescribing penalties not exceeding a fine of $500 for offences against the regulations; and
(b) for and in relation to the practice and procedure of a Supreme Court in proceedings to which section 28d applies”.
—————
SCHEDULE 5 Section 89
FURTHER AMENDMENTS OF THE GIFT DUTY ASSESSMENT ACT 1941 RELATING TO OFFENCES
Omit “Five hundred dollars or imprisonment for twelve months”, substitute “$5,000 or imprisonment for 12 months, or both”.
Omit “less than $2 or more than $40 for any breach of, substitute “exceeding a fine of $500 for offences against”.
—————
SCHEDULE 6 Section 163
FURTHER AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 RELATING TO OFFENCES
Omit “$500 or imprisonment for 12 months”, substitute “$5,000 or imprisonment for 12 months, or both”.
Omit the sub-section.
Omit “227, 230, 251,”
Omit “227, 230,”.
Omit “and is punishable, on conviction, by a fine not exceeding the sum of $200”, substitute “punishable on conviction by a fine not exceeding the sum of $2,000”.
Add at the foot thereof the following: “Penalty: $1,000.”.
(a) Insert “refuses or” after “who”.
(b) Omit “shall be”, substitute “is”.
(c) Omit “Penalty: Not less than $4 or more than $200.”, substitute “Penalty for contravention of this sub-section: $2,000.”.
Insert “refuses or” before “fails” (wherever occurring).
Omit “and is punishable, upon conviction, by a fine of not less than $2 and not more than $100”, substitute “punishable on conviction by a fine not exceeding $1,000”.
(a) Insert “refuses or” before “fails”.
(b) Omit “shall be”, substitute “is”.
(c) Omit “$100”, substitute “$1,000”.
Insert the following sub-section:
“(3) Where a person (in this sub-section referred to as the ‘convicted person’) is convicted before a court of an offence against sub-section (2) in relation to the refusal or failure of the convicted person or another person to comply with a notice under this section, the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding the amount or the aggregate of the amounts, as the case requires, that the convicted person or the other person, as the case may be, refused or failed to pay to the Commissioner in accordance with the notice.”.
Omit “$40”, substitute “$1,000”.
Insert the following sub-section:
“(1b) Where a person (in this sub-section referred to as the ‘convicted person’) is convicted before a court of an offence against sub-section (1a) in relation to the refusal or failure of the convicted person or another person to make a deduction from salary or wages in accordance with that sub-section, the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding the amount of the deduction.”.
Omit “$40”, substitute “$500”.
Omit “$40”, substitute “$500”.
Omit “Penalty: $100.”, substitute “Penalty for contravention of this sub-section: $2,000.”.
Omit all the words after “requirements of”, substitute “a paragraph of sub-section (5)”.
Add at the end thereof the following sub-sections:
“(13) A person who contravenes sub-section (1), (2) or (2a) is, in respect of each day on which the person contravenes the sub-section (including the day of a conviction of an offence against this sub-section or any subsequent day), guilty of an offence punishable on conviction by a fine not exceeding $50.
“(14) A person shall not contravene sub-section (5) by virtue of paragraph (a) of that sub-section.
Penalty: $5,000 or imprisonment for 12 months, or both.
“(15) A person shall not contravene—
(a) sub-section (5) by virtue of paragraph (b), (c), (ca), (d), (e) or (f) of that sub-section; or
(b) sub-section (6).
Penalty: $2,000.
“(16) A reference in sub-section (14) or (15) to a contravention of sub-section (5) by virtue of a paragraph of sub-section (5) includes a reference to a contravention of the requirements of the paragraph as varied under sub-section (7).”.
Omit the sub-sections, substitute the following sub-sections:
“(5) A person shall not contravene—
(a) sub-section (1) by virtue of paragraph (b) of that sub-section; or
(b) sub-section (2b) by virtue of paragraph (b) of that sub-section.
Penalty: $5,000 or imprisonment for 12 months, or both.
“(6) A person shall not contravene—
(a) sub-section (1) (otherwise than by virtue of paragraph (b) of that sub-section);
(b) sub-section (2b) (otherwise than by virtue of paragraph (b) of that sub-section); or
(c) sub-section (2), (3) or (4).
Penalty: $2,000.”.
Omit “Penalty: $40.”, substitute “Penalty for contravention of this sub-section: $500.”.
Omit “$100”, substitute “$1,000”.
Omit “$40”, substitute “$500”.
Omit “$200”, substitute “$2,000”.
(a) Omit “any” (last occurring).
(b) Omit “$200”, substitute “$2,000”.
Add at the end thereof “or”.
Omit “or” (last occurring).
Omit the paragraph.
Omit “Not less than $4 or more than $1,000, or imprisonment for 6 months”, substitute “$5,000 or imprisonment for 12 months, or both”.
Omit “shall be guilty of an indictable offence and liable to imprisonment, with or without hard labour, for a term not exceeding 5 years”, substitute “is guilty of an offence punishable on conviction by a fine not exceeding $20,000 or imprisonment for a period not exceeding 10 years, or both”.
Repeal the section.
Omit “or fails to comply with”.
Omit all the words from and including “applies—” to the end of the paragraph, substitute “applies—a fine not exceeding $5,000 or imprisonment for a period not exceeding 12 months, or both; or”.
(a) Omit “section 243”, substitute “section 8zl of the
Taxation Administration Act 1953”. (b) Omit all the words after “provisions apply in”, substitute “relation to a prosecution for a prescribed taxation offence within the meaning of Part III of that Act”.
Omit the sub-section.
Insert “refuses or” before “fails”.
Repeal the section.
Omit “against this Act punishable upon conviction by a fine not exceeding $200”, substitute “punishable on conviction by a fine not exceeding $1,000”.
Insert the following sub-section:
“(4b) Where a person (in this sub-section referred to as the ‘convicted person’) is convicted before a court of an offence against sub-section (4a) in relation to the refusal or failure of the convicted person or another person to make a deduction from a dividend or from interest as required by this section, the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding the amount of the deduction.”.
(a) Insert “refuses or” after “who”.
(b) Omit “against this Act punishable, upon conviction,”, substitute “punishable on conviction”.
(c) Omit “$1,000 or imprisonment for a period not exceeding 6 months”, substitute “$5,000 or imprisonment for a period not exceeding 12 months, or both”.
(a) Insert “refuses or” after “who”.
(b) Omit “against this Act punishable, upon conviction,”, substitute “punishable on conviction”.
(c) Omit “$200”, substitute “$1,000”.
(a) Insert “refuses or” after “who”.
(b) Omit “against this Act punishable upon conviction,”, substitute “punishable on conviction”.
(c) Omit “$200”, substitute “$1,000”.
Insert “refused or” after “person has”.
(a) Omit “section 243”, substitute “section 8zl of the
Taxation Administration Act 1953”. (b) Omit all the words after “provisions apply in”, substitute “relation to a prosecution for a prescribed taxation offence within the meaning of Part III of that Act”.
Omit the sub-section.
Repeal the section.
(a) Omit “and is punishable, upon conviction,”, substitute “punishable on conviction”.
(b) Omit “$200”, substitute “$1,000”.
Add at the end thereof the following sub-section:
“(3) Where a person (in this sub-section referred to as the ‘convicted person’) is convicted before a court of an offence against sub-section (2) in relation to the refusal or failure of the convicted person or another person to make a deduction from a mining payment in accordance with sub-section (1), the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding the amount of the deduction.”.
(a) Insert “refuses or” after “who”.
(b) Omit all the words after “offence”, substitute “punishable on conviction by a fine not exceeding $5,000 or imprisonment for a period not exceeding 12 months, or both”.
(a) Insert “refuses or” after “who”.
(b) Omit all the words after “offence”, substitute “punishable on conviction by a fine not exceeding $1,000”.
(a) Omit “section 243”, substitute “section 8zl of the
Taxation Administration Act 1953”. (b) Omit all the words after “provisions apply in”, substitute “relation to a prosecution for a prescribed taxation offence within the meaning of Part III of that Act”.
Omit the sub-section.
Repeal the section.
(a) Insert “refuses or” before “fails”.
(b) Omit “upon”, substitute “on”.
(a) Insert “refusal or” before “failure”.
(b) Omit “$1,000 or imprisonment for a period not exceeding 6 months”, substitute “$5,000 or imprisonment for a period not exceeding 12 months, or both”.
Omit “$200”, substitute “$1,000”.
(a) Omit “section 243”, substitute “section 8zl of the
Taxation Administration Act 1953 ”. (b) Omit all the words after “provisions apply in”, substitute “relation to a prosecution for a prescribed taxation offence within the meaning of Part III of that Act”.
Omit the sub-section.
Repeal the section.
Omit “$20”, substitute “$500”.
Insert “refused or” after “has”.
Omit “$20”, substitute “$500”.
(a) Omit “a” (last occurring).
(b) Omit “$20”, substitute “$500”.
Omit “Not less than $4 or more than $200”, substitute “$2,000”.
Omit “Not less than $4 or more than $100”, substitute “$1,000”.
Omit “Not less than $4 or more than $100”, substitute “$1,000”.
Omit “Not less than $4 or more than $100”, substitute “$1,000”.
Insert “refusal or” before “failure” (wherever occurring).
Omit all the words after “trust estate” (sixth occurring), substitute “is, in respect of each day on which the circumstances set out in paragraphs (a), (b), (c) and (d) are in existence
(including the day of a conviction of an offence against this sub-section or any subsequent day), guilty of an offence punishable on conviction by a fine not exceeding $50.”.
Insert “refusal or” before “failure”.
(a) Omit “keep sufficient”, substitute “, for the purposes of this Act, keep”.
(b) Omit “to enable his assessable income and allowable deductions to be readily ascertained”.
(c) Omit “Not less than $4 or more than $200”, substitute “$2,000”.
Insert the following sub-section:
“(1a) A person who is required by sub-section (1) to keep records shall so keep the records as to enable the person’s assessable income and allowable deductions to be readily ascertained.
Penalty: $2,000.”.
Omit “not less than $2 or more than $40 for any breach of, substitute “not exceeding a fine of $500 for offences against”.
—————
SCHEDULE 7 Section 164
FORMAL AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Omit the paragraph, substitute the following paragraph:
“(ha) the Secretary to the Department of Education and Youth Affairs for the purpose of the administration of any law of the Commonwealth relating to financial assistance to students;”.
Omit “Secretary to the Department of Trade and Resources”, substitute “Secretary to the Department of Trade”.
Omit “Division 5b of Part V of the
Omit “Minister for Trade and Resources” (wherever occurring), substitute “Minister for Trade”.
Omit “Minister for Trade and Resources”, substitute “Minister for Trade”.
Omit “Minister for Education”, substitute “Minister for Education and Youth Affairs”.
Omit “Minister for Education” (wherever occurring), substitute “Minister for Education and Youth Affairs”.
Omit “Division 5b
of Part V of the
Omit “Minister for Home Affairs”, substitute “Minister for Home Affairs and Environment”.
Omit “Minister for Home Affairs”, substitute “Minister for Home Affairs and Environment”.
Omit “Division 5b
of Part V of the
Omit “Division 5b
of Part V of the
Omit “Secretary to the Department of Trade and Resources”, substitute “Secretary to the Department of Trade”.
—————
SCHEDULE 8 Section 202
FURTHER AMENDMENTS OF THE PAY-ROLL TAX (TERRITORIES) ASSESSMENT ACT 1971 RELATING TO OFFENCES
Omit “$500 or imprisonment for 12 months”, substitute “$5,000 or imprisonment for 12 months, or both”.
Insert “refuses or” before “fails” (wherever occurring).
Omit all the words after “offence”, substitute “punishable on conviction by a fine not exceeding $1,000”.
Insert the following sub-sections:
“(1a) A person who refuses or fails to comply with a notice under sub-section (1) is guilty of an offence punishable on conviction by a fine not exceeding $1,000.
“(1b) Where a person (in this sub-section referred to as the ‘convicted person’) is convicted before a court of an offence against sub-section (1a) in relation to the refusal or failure of the convicted person or another person to comply with a notice under this sub-section (1), the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding the amount that the convicted person or the other person, as the case may be, refused or failed to pay to the Commissioner in accordance with the notice.”.
(a) Insert “refuses or” after “company” (first occurring).
(b) Omit all the words after “it is”, substitute “, in respect of each day on which it so refuses or fails to appoint a public officer (including the day of a conviction of an offence against this sub-section or any subsequent day), guilty of an offence punishable on conviction by a fine not exceeding $50”.
Insert “refusal or” before “failure”.
Add at the end thereof the following sub-section:
“(10) Unless the contrary intention appears, a
reference in this section to this Act or the regulations includes a reference
to Part III of the
(a) Omit “proper”.
(b) Omit “$200”, substitute “$2,000”.
Omit “$40”, substitute “$500”.
—————
SCHEDULE 9 Section 231
FURTHER AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 1) 1930 RELATING TO OFFENCES
Omit “$500”, substitute “$5,000 or imprisonment for 12 months, or both”.
Omit “$500”, substitute “$5,000 or imprisonment for 12 months, or both”.
Omit “$200”, substitute “$2,000”.
(a) Insert “refuses or” before “fails” (first and second occurring).
(b) Omit all the words after “so required by”, substitute “the Commissioner is, in respect of each day on which he refuses or fails to become so registered, to apply for
a fresh certificate or to give security to the satisfaction of the Commissioner (including the day of a conviction of an offence against this section or any subsequent day), guilty of an offence punishable on conviction by a fine not exceeding $250”.
(a) Omit “or fails to observe”.
(b) Omit “$200”, substitute “$2,000”.
Omit “$200”, substitute “$2,000”.
Insert “refuses or” before “fails” (wherever occurring).
Omit all the words after “offence”, substitute “punishable on conviction by a fine not exceeding $1,000”.
(a) Insert “refuses or” after “who”.
(b) Omit “$100”, substitute “$1,000”.
Insert the following sub-section:
“(3) Where a person (in this sub-section referred to as the ‘convicted person’) is convicted before a court of an offence against sub-section (2) in relation to the refusal or failure of the convicted person or another person to comply with a notice under this section, the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding the amount that the convicted person or the other person, as the case may be, refused or failed to pay to the Commissioner in accordance with the notice.”.
Omit “$200”, substitute “$2,000”.
Omit “Penalty: $200.”.
Omit “Penalty: $200.” (last occurring), substitute “Penalty: $5,000.”.
(a) Omit “proper”.
(b) Omit “$200”, substitute “$2,000”.
Omit “not less than $2 nor more than $40 for any breach of the regulations”, substitute “not exceeding a fine of $500 for offences against the regulations”.
—————
SCHEDULE 10 Section 257
FURTHER AMENDMENT OF THE SALES TAX ASSESSMENT ACT (No. 5) 1930 RELATING TO OFFENCES
Omit all the words after “entry” (first occurring), substitute “and who refuses or fails to lodge that entry is guilty of an offence punishable on conviction by a fine not exceeding $2,000”.
—————
SCHEDULE 11 Section 284
FURTHER AMENDMENT OF THE SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935 RELATING TO OFFENCES
Omit “not less than Two dollars or more than Forty dollars for any breach of the regulations”, substitute “not exceeding a fine of $500 for offences against the regulations”.
—————
SCHEDULE 12 Section 289
FURTHER AMENDMENTS OF THE SALES TAX PROCEDURE ACT 1934 RELATING TO OFFENCES
Repeal the section.
Repeal the section.
Repeal the section.
Repeal the section.
Omit the paragraph.
Omit “for any breach of the Regulations”, substitute “not exceeding a fine of $500 for offences against the regulations”.
—————
SCHEDULE 13 Section 316
FURTHER AMENDMENT OF THE TAXATION ADMINISTRATION ACT 1953 RELATING TO OFFENCES
Omit “, by way of fines not exceeding $250,”, substitute “not exceeding a fine of $500”.
—————
SCHEDULE 14 Section 333
FURTHER AMENDMENT OF THE TAXATION (UNPAID COMPANY TAX) ASSESSMENT ACT 1982 RELATING TO OFFENCES
Add at the end thereof “and, in particular, may make regulations prescribing penalties not exceeding a fine of $500 for offences against the regulations”.
—————
SCHEDULE 15 Section 348
FURTHER AMENDMENTS OF THE TOBACCO CHARGES ASSESSMENT ACT 1955 RELATING TO OFFENCES
Omit “$500 or imprisonment for 12 months”, substitute “$5,000 or imprisonment for 12 months, or both”.
Insert “refuses or” before “fails” (wherever occurring).
Omit all the words after “offence”, substitute “punishable on conviction by a fine not exceeding $1,000”.
Omit the penalty at the foot thereof.
Insert the following sub-section:
“(2a) A company that contravenes sub-section (2) is, in respect of each day on which it contravenes that sub-section (including the day of a conviction of an offence against this sub-section or any subsequent day), guilty of an offence punishable on conviction by a fine not exceeding $50.”.
Add at the end thereof the following sub-section:
“(11) A reference in this section
(other than in sub-section (2)) to this Act or the regulations includes a
reference to Part III of the
Omit “$40 for a breach of the regulations”, substitute “a fine of $500 for offences against the regulations”.
—————
SCHEDULE 16 Section 381
FURTHER AMENDMENTS OF THE WOOL TAX (ADMINISTRATION) ACT 1964 RELATING TO OFFENCES
Omit “$500 or imprisonment for 12 months”, substitute “$5,000 or imprisonment for 12 months, or both”.
Omit the sub-section, substitute the following sub-section:
“(1) A wool-broker who sells shorn wool without being registered under this section as a wool-broker in respect of the State in which shorn wool is sold is, in respect of each day on which the wool-broker so sells shorn wool (including the day of a conviction of an offence against this sub-section or any subsequent day), guilty of an offence punishable on conviction by a fine not exceeding $50.”.
Omit “$200”, substitute “$2,000”.
Omit the sub-section, substitute the following sub-section:
“(1) A person who subjects shorn wool—
(a) produced by the person;
(b) purchased by the person from a person other than a wool-broker or registered wool-dealer; or
(c) owned by another person (not being a manufacturer or registered wool-dealer),
to a process of manufacture without being registered under this section as a manufacturer in respect of the State in which the shorn wool is subjected to the process of manufacture is, in respect of each day on which the person so subjects such shorn wool to the process of manufacture (including the day of a conviction of an offence against this sub-section or any subsequent day), guilty of an offence punishable on conviction by a fine not exceeding $50.”.
Omit the sub-section, substitute the following sub-section:
“(1) A person who exports shorn wool—
(a) in respect of which the person is not in possession of a prescribed certificate; and
(b) that has not, in pursuance of an arrangement with the Commissioner, been appraised,
without being registered under this section as an exporter in respect of the State from a place in which the wool is exported is, in respect of each day on which the person so exports such shorn wool (including the day of a conviction of an offence against this sub-section or any subsequent day), guilty of an offence punishable on conviction by a fine not exceeding $50.”.
Omit “$200”, substitute “$1,000”.
Omit “$200”, substitute “$1,000”.
Omit “$400”, substitute “$2,000”.
Omit “$400”, substitute “$2,000”.
Omit “$400”, substitute “$2,000”.
Omit “$200”, substitute “$1,000”.
Omit “$400”, substitute “$1,000”.
Insert “refuses or” before “fails” (wherever occurring).
Omit all the words after “offence”, substitute “punishable on conviction by a fine not exceeding $1,000”.
Insert the following sub-sections:
“(1a) A person who refuses or fails to comply with a notice under sub-section (1) is guilty of an offence punishable on conviction by a fine not exceeding $1,000.
“(1b) Where a person (in this sub-section referred to as the ‘convicted person’) is convicted before a court of an offence against sub-section (1a) in relation to the refusal or failure of the convicted person or another person to comply with a notice under this sub-section the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding the amount that the convicted person or the other person, as the case may be, refused or failed to pay to the Commissioner in accordance with the notice.”.
Omit the sub-section, substitute the following sub-section:
“(6) If the company refuses or fails duly to appoint a public officer when and as often as such an appointment becomes necessary, the company is, in respect of each day on which it so refuses or fails to appoint a public officer (including the day of a conviction of an offence against this sub-section or any subsequent day), guilty of an offence punishable on conviction by a fine not exceeding $50.”.
Add at the end thereof the following sub-section:
“(13) A reference in this section
to this Act or the regulations includes a reference to Part III of the
Omit “$200”, substitute “$2,000”.
(a) Omit “proper”.
(b) Omit “full”.
Omit “$100”, substitute “$500”.
1. No. 42, 1969, as amended. For previous amendments, see No. 216, 1973; No. 61, 1981; No. 92, 1981; No. 127, 1981; No. 127, 1982; and No. 39, 1983.
2. No. 142, 1982, as amended. For previous amendments, see Nos. 39 and 110, 1983; and No. 102, 1984.
3. No. 156, 1980.
4. No. 22, 1914, as amended. For previous amendments, see No. 29, 1916; No. 34, 1922; No. 47, 1928; No. 12, 1940; No. 18, 1942; No. 16, 1947; No. 80, ,1950; Nos. 1 and 52, 1953; No. 94, 1956; No. 60, 1957; No. 97, 1962; No. 72, 1963; Nos. 32 and 138, 1965; Nos. 53 and 93, 1966; No. 40, 1967; No. 9, 1970; No. 95, 1972; No. 216, 1973; No. 130, 1974; No. 169, 1976; No. 22, 1978; Nos. 19 and 60, 1979; No. 92, 1981; and No. 39, 1983.
5. No. 52, 1941, as amended. For previous amendments, see No. 17, 1942; No. 14, 1947; No. 80, 1950; No. 1, 1953; No. 57, 1957; No. 73, 1963; No. 93, 1966; No. 41, 1967; No. 97, 1972; No. 216, 1973; No. 24, 1978; Nos. 19 and 61, 1979; Nos. 61 and 92, 1981; and No. 39, 1983.
6. No. 27, 1936, as amended. For previous amendments, see No. 88, 1936; No. 5, 1937; No. 46, 1938; No. 30, 1939; Nos. 17 and 65, 1940; Nos. 58 and 69, 1941; Nos. 22 and 50, 1942; No. 10, 1943; Nos. 3 and 28, 1944; Nos. 4 and 37, 1945; No. 6, 1946; Nos. 11 and 63, 1947; No. 44, 1948; No. 66, 1949; No. 48, 1950; No. 44, 1951; Nos. 4, 28 and 90, 1952; Nos. 1, 28, 45 and 81, 1953; No. 43, 1954; Nos. 18 and 62, 1955; Nos. 25, 30 and 101, 1956; Nos. 39 and 65, 1957; No. 55, 1958; Nos. 12, 70 and 85, 1959; Nos. 17, 18, 58 and 108, 1960; Nos. 17, 27 and 94, 1961; Nos. 39 and 98, 1962; Nos. 34 and 69, 1963; Nos. 46, 68, 110 and 115, 1964; Nos. 33, 103 and 143, 1965; Nos. 50 and 83, 1966; Nos. 19, 38, 76 and 85, 1967; Nos. 4, 60, 70, 87 and 148, 1968; Nos. 18, 93 and 101, 1969; No. 87, 1970; Nos. 6, 54 and 93, 1971; Nos. 5, 46, 47, 65 and 85, 1972; Nos. 51, 52, 53, 164 and 165, 1973; No. 216, 1973 (as amended by No. 20, 1974); Nos. 26 and 126, 1974; Nos. 80 and 117, 1975; Nos. 50, 53, 56, 98, 143, 165 and 205, 1976; Nos. 57, 126 and 127, 1977; Nos. 36, 57, 87, 90, 123, 171 and 172, 1978; Nos. 12, 19, 27, 43, 62, 146, 147 and 149, 1979; Nos. 19, 24, 57, 58, 124, 133, 134 and 159, 1980; Nos. 61, 92, 108, 109,
110, 111, 154 and 175, 1981; Nos. 29, 38, 39, 76, 80, 106 and 123, 1982; Nos. 14, 25, 39, 49, 51, 54 and 103, 1983; and Nos. 14, 47 and 115, 1984.
7. No. 82, 1953, as amended. For previous amendments, see No. 25, 1958; No. 88, 1959; Nos. 19 and 29, 1960; No. 71, 1963; No. 112, 1964; No. 105, 1965; No. 17, 1966; Nos. 39 and 86, 1967; No. 3, 1968; No. 24, 1969; No. 48, 1972; Nos. 11 and 216, 1973; No. 129, 1974; No. 119, 1975; Nos. 52, 55 and 143, 1976; No. 134, 1977; No. 87, 1978; Nos. 23 and 127, 1980; Nos. 28, 110, 143 and 154, 1981; and; Nos. 51 and 57, 1983.
8. No. 123, 1976, as amended. For previous amendments, see No. 93, 1977; No. 127, 1979; No. 25, 1980; No. 100, 1981; and No. 51, 1983.
9. No. 62, 1958, as amended. For previous amendments, see No. 87, 1964; No. 10, 1966; Nos. 16 and 216, 1973; No. 91, 1976; Nos. 117 and 118, 1979; Nos. 89 and 175, 1980; No. 61, 1981; No. 51, 1982; and Nos. 73 and 112, 1983.
10. No. 41, 1984.
11. No. 77, 1971, as amended. For previous amendments, see No. 66, 1972; No. 216, 1973; No. 172, 1976; Nos. 55 and 62, 1978; Nos. 10, 19 and 64, 1979; Nos. 11 and 134, 1980; No. 69, 1981; Nos. 122 and 128, 1982; and No. 39, 1983.
12. No. 25, 1930, as amended. For previous amendments, see No. 62, 1930; No. 25, 1931; Nos. 39 and 64, 1932; Nos. 17 and 47, 1933; Nos. 16 and 29, 1934; Nos. 8, 45 and 61, 1935; No. 78, 1936; Nos. 30 and 64, 1940; No. 54, 1942; No. 1, 1953; No. 40, 1962; No. 93, 1966; No. 216, 1973; No. 197, 1978; No. 19, 1979; No. 134, 1980; Nos. 51 and 122, 1982; and No. 39, 1983.
13. No. 27, 1930, as amended. For previous amendments, see No. 64, 1930; No. 27, 1931; Nos. 40 and 64, 1932; Nos. 17 and 48, 1933; Nos. 16 and 30, 1934; Nos. 45 and 61, 1935; No. 78, 1936; No. 93, 1966; No. 216, 1973; and No. 198, 1978.
14. No. 29, 1930, as amended. For previous amendments, see No. 65, 1930; No. 29, 1931; Nos. 41 and 64, 1932; Nos. 17 and 49, 1933; No. 16, 1934; Nos. 45 and 61, 1935; No. 78, 1936; No. 93, 1966; No. 216, 1973; and No. 199, 1978.
15. No. 31, 1930, as amended. For previous amendments, see No. 66, 1930; No. 31, 1931; Nos. 42 and 64, 1932; Nos. 17 and 50, 1933; No. 16, 1934; Nos. 45 and 61, 1935; No. 78, 1936; No. 93, 1966; No. 216, 1973; and No. 200, 1978.
16. No. 33, 1930, as amended. For previous amendments, see No. 67, 1930; No. 33, 1931; Nos. 43 and 64, 1932; Nos. 17, 25 and 51, 1933; Nos. 16 and 62, 1934; Nos. 45 and 61, 1935; No. 78, 1936; No. 26, 1939; No. 71, 1953; No. 45, 1963; No. 93, 1966; No. 109, 1968; No. 216, 1973; No. 91, 1976; No. 201, 1978; and Nos. 51 and 80, 1982.
17. No. 35, 1930, as amended. For previous amendments, see No. 68, 1930; No. 35, 1931; Nos. 44 and 64, 1932; Nos. 17, 25 and 52, 1933; Nos. 16 and 62, 1934; Nos. 45 and 61, 1935; No. 78, 1936; No. 93, 1966; No. 216, 1973; and No. 202, 1978.
18. No. 37, 1930, as amended. For previous amendments, see No. 69, 1930; No. 37, 1931; Nos. 45 and 64, 1932; Nos. 17, 25 and 53, 1933; Nos. 16 and 62, 1934; Nos. 45 and 61, 1935; No. 78, 1936; No. 93, 1966; No. 216, 1973; and No. 203, 1978.
19. No. 39, 1930, as amended. For previous amendments, see No. 70, 1930; No. 39, 1931; Nos. 46 and 64, 1932; Nos. 17, 25 and 54, 1933; Nos. 16 and 62, 1934; Nos. 45 and 61, 1935; No. 78, 1936; No. 93, 1966; No. 216, 1973; and No. 204, 1978.
20. No. 41, 1930, as amended. For previous amendments, see No. 71, 1930; No. 41, 1931; No. 47, 1932; No. 55, 1933; Nos. 9 and 61, 1935; No. 78, 1936; No. 13, 1946; No. 93, 1966; No. 216, 1973; and No. 205, 1978.
21. No. 60, 1935, as amended. For previous amendments, see No. 41, 1936; No. 78, 1938; No. 32, 1939; Nos. 29 and 76, 1940; No. 32, 1941; No. 6, 1942; Nos. 35 and 44, 1943; No. 31, 1944; No. 36, 1945; Nos. 12 and 67, 1946; No. 65, 1947; No. 42, 1948; No. 54, 1949; No. 37, 1950; No. 42, 1951; No. 44, 1952; No. 53, 1953; No. 45, 1954; No. 5, 1956; No. 71, 1957; Nos. 17 and 92, 1959; Nos. 65 and 88, 1960; Nos. 1 and 76, 1961; No. 4, 1962; No. 44, 1963; No. 30, 1965; Nos. 26 and 62, 1966; Nos. 21, 29 and 80, 1967; No. 78, 1970; Nos. 67 and 87, 1972; Nos. 17, 181 and 216, 1973; No. 24, 1975; No. 175, 1976; No. 107, 1978; Nos. 3, 94 and 157, 1979; No. 142, 1981; Nos. 64, 93 and 115, 1982; Nos. 63, 84 and 136, 1983; and No. 81, 1984.
22. No. 53, 1934, as amended. For previous amendments, see No. 12, 1935; No. 78, 1936; No. 63, 1940; No. 1, 1953; No. 93, 1966; and No. 216, 1973.
23. No. 1, 1953, as amended. For previous amendments, see Nos. 28, 39, 40 and 52, 1953; No. 18, 1955; No. 39, 1957; No. 95, 1959; No. 17, 1960; No. 75, 1964; No. 155, 1965; No. 93, 1966; No. 120, 1968; No. 216, 1973; No. 133, 1974; No. 37, 1976; Nos. 19 and 59, 1979; and Nos. 39 and 117, 1983.
24. No. 12, 1983.
25. No. 119, 1982.
26. No. 58, 1955, as amended. For previous amendments, see No. 43, 1962; No. 93, 1966; No. 216, 1973; No. 134, 1980; No. 122, 1982; and No. 39, 1983.
27. No. 30, 1964, as amended. For previous amendments, see No. 93, 1966; No. 216, 1973; No. 19, 1979; No. 134, 1980; No. 61, 1981; No. 122, 1982; and No. 39, 1983.
0
0
0