Taxation (Reciprocal Powers) Act 1987 (Vic)
Version No. 032
Taxation (Reciprocal Powers) Act 1987
No. 37 of 1987
Version incorporating amendments as at 1 February 2008
TABLE OF PROVISIONS
Section Page
PART 1—PRELIMINARY
1Purpose
2Commencement
3Definitions
3ADeclared revenue laws
PART 2—INVESTIGATIONS
4Investigations by Corresponding Commissioners
5Investigations on behalf of Corresponding Commissioners
6Investigation powers
6AFalse or misleading statements
PART 3—DISCLOSURE OF INFORMATION
7Disclosure of information to Commonwealth, State or
Territory officers
PART 4—GENERAL
8Evidence
9Regulations
PART 5—Repealed
10Repealed
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SCHEDULES
SCHEDULE 1—Warrant to Enter Premises
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ENDNOTES
1. General Information
2. Table of Amendments
3. Explanatory Details
Version No. 032
Taxation (Reciprocal Powers) Act 1987
No. 37 of 1987
Version incorporating amendments as at 1 February 2008
The Parliament of Victoria enacts as follows:
PART 1—PRELIMINARY
1Purpose
The purpose of this Act is to make provision for the reciprocal enforcement of taxation laws.
2Commencement
This Act comes into operation on a day or days to be proclaimed.
3Definitions
(1)In this Act—
book includes any register or other record of information and any accounts or accounting records, however compiled, recorded or stored and also includes any document;
Corresponding Commissioner, in relation to a State Taxation Act, means the holder of an office declared under subsection (2) to be a corresponding office in relation to the office of State Commissioner under that Act;
corresponding law in relation to a State Taxation Act, means a law of the Commonwealth or of another State or of a Territory declared under subsection (2) to be a corresponding law;
relevant goods means tobacco, petroleum products or other goods to which a corresponding law applies;
State Commissioner means Commissioner of State Revenue under the Taxation Administration Act 1997[1];
State Taxation Act means any of the following—
(a)Land Tax Act 2005;
(b)Duties Act 2000;
(c)Payroll Tax Act 2007;
(d)Business Franchise Acts;
* * * * *
(f)Financial Institutions Duty Act 1982;
(g)Debits Tax Act 1990;
(h)Liquor Control Reform Act 1998;
(i)Taxation Administration Act 1997.
(2)The Governor in Council may, by Order published in the Government Gazette, declare—
(a)a law of the Commonwealth or of another State or of a Territory that—
(i)corresponds to this Act; or
(ii)is a Commonwealth, State or Territory Taxation Act within the meaning of an Act of the Commonwealth, the other State or the Territory corresponding to this Act—
to be a corresponding law for the purposes of this Act in relation to a State Taxation Act; and
(b)an office under such a law to be a corresponding office for the purposes of this Act in relation to the office of State Commissioner under the State Taxation Act.
3ADeclared revenue laws
(1)The Governor in Council may, by Order published in the Government Gazette, declare—
(a)a law of the Commonwealth or of another State or a Territory that is a revenue law within the meaning of an Act of the Commonwealth, the other State or the Territory corresponding to this Act to be a declared revenue law for the purposes of this Act; and
(b)an office under a law of the Commonwealth, the other State or the Territory to be a declared office in relation to that revenue law.
(2)This Act has effect in relation to a declared revenue law as if—
(a)a reference in this Act to the State Commissioner under a State Taxation Act were a reference to the State Commissioner; and
(b)a reference in this Act to a Corresponding Commissioner were a reference to the holder of the declared office in relation to the declared revenue law; and
(c)a reference in this Act to a corresponding law were a reference to the declared revenue law.
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PART 2—INVESTIGATIONS
4Investigations by Corresponding Commissioners
(1)If the State Commissioner under a State Taxation Act has given approval in writing to a proposed investigation by a Corresponding Commissioner, the Corresponding Commissioner may, while the approval is in force and subject to and in accordance with any conditions of that approval, exercise, or authorise in writing a person to exercise, any power referred to in section 6 that the Corresponding Commissioner, or a person authorised by the Corresponding Commissioner, may exercise under the corresponding law.
(2)The State Commissioner may, in writing given to the Corresponding Commissioner, vary or revoke an approval, or any condition of an approval, given under subsection (1).
5Investigations on behalf of Corresponding Commissioners
If a Corresponding Commissioner in writing requests the State Commissioner under a State Taxation Act to exercise on behalf of the Corresponding Commissioner any power referred to in section 6 that the Corresponding Commissioner, or person authorised by the Corresponding Commissioner, may exercise under the corresponding law, the State Commissioner, or a person authorised in writing by the State Commissioner for that purpose, may, for and on behalf of the Corresponding Commissioner, exercise that power subject to and in accordance with—
(a)any conditions specified by the Corresponding Commissioner whether in the request or at any later time; and
(b)any conditions determined by the State Commissioner.
6Investigation powers
(1)For the purposes of and in accordance with sections 4 and 5, a Corresponding Commissioner or a State Commissioner or any other person authorised under section 4 or 5 (in this section called an inspector) may, in relation to a corresponding law—
(a)at any reasonable time, on production of a certificate under the hand of the Corresponding Commissioner or the State Commissioner, as the case may be, of the authority of the inspector—
(i)require any person to produce for inspection any books in his or her possession or under his or her control, the inspection of which may show whether or not the provisions of the corresponding law are being or have been complied with;
(ii)enter and remain in any place at or in which the inspector reasonably suspects there are any such books;
(iii)inspect any such books;
(iv)make copies of or take extracts from any such books;
(v)seize any such books;
(b)if the corresponding law relates to relevant goods, at any reasonable time, on production of a certificate under the hand of the Corresponding Commissioner or the State Commissioner, as the case may be, of the authority of the inspector—
(i)require any person to produce for inspection any books in his or her possession or under his or her control, the inspection of which may show whether or not the provisions of the corresponding law are being or have been complied with;
(ii)enter and remain in any place at or on which the inspector reasonably suspects the business of selling relevant goods is carried on or which is, or which the inspector reasonably suspects is, being used for the storage or custody of relevant goods or of any books relating to the sale or purchase of relevant goods;
(iii)inspect any books referred to in subparagraph (i) or (ii);
(iv)make copies of, or take extracts from, any such books;
(v)seize any such relevant goods or books;
(vi)request any person holding a licence under the corresponding law or any person reasonably believed by the inspector to be involved in the sale, purchase or storage of relevant goods—
(A)to produce any books which relate to, or which the inspector reasonably suspects relate to, the sale or purchase of relevant goods and which at the time of the request are in the possession or under the control of that person; and
(B)to answer any question with respect to any such books or the sale or purchase of any relevant goods.
(2)For the purposes of, and in accordance with sections 4 and 5, a Corresponding Commissioner or a State Commissioner authorised under section 4 or 5 to exercise the power under this subsection may, by notice in writing require a person—
(a)to furnish the Corresponding Commissioner or State Commissioner with such information as he or she requires; or
(b)to attend and give evidence before the Corresponding Commissioner or State Commissioner or person authorised by him or her—
for the purpose of inquiring into or ascertaining the person's or any other person's liability or entitlement under the corresponding law and may require the person to produce all books in the person's possession or under the person's control relating to that liability or entitlement.
(3)For the purposes of subsection (2), the Corresponding Commissioner or State Commissioner may require the information or evidence to be given on oath or affirmation, and either orally or in writing, or to be given by statutory declaration and for that purpose the Corresponding Commissioner or State Commissioner or person authorised under subsection (2) may administer an oath or take an affirmation.
(4)The regulations may prescribe scales of expenses to be allowed to persons who attend and give evidence under subsection (2).
(5)For the purposes of, and in accordance with sections 4 and 5, a Corresponding Commissioner or a State Commissioner may file a charge on oath or affirmation for the purposes of obtaining a search warrant under subsection (6).
(6)If a magistrate is satisfied, by the evidence on oath or by affidavit of a Corresponding Commissioner or a State Commissioner authorised under section 4 or 5 to file a charge under subsection (5), that there is reasonable ground for suspecting that there are on particular premises any relevant goods or books which are relevant to the assessment or collection of a licence fee relating to relevant goods, or any books which are relevant to the assessment or collection of any other amount, payable under a corresponding law and that there is reasonable ground for suspecting that those goods or books will not otherwise be available for inspection, the magistrate may issue a warrant in the form or to the effect of Schedule 1 authorising any member of the police force together with any other person named in the warrant—
(a)to enter those premises (using such force as is necessary for the purpose);
(b)to search the premises and to break open and search any cupboard, drawer, chest, trunk, box, package or other receptacle, whether or not a fixture in the premises;
(c)to take possession of or secure against interference any relevant goods or books that appear to be relevant to the assessment or collection of a licence fee or other amount payable under the corresponding law;
(d)to deliver any relevant goods or books of which possession has been taken under an authorisation under paragraph (c) into the possession of the Corresponding Commissioner or the State Commissioner or a person authorised by the Corresponding Commissioner or the State Commissioner to receive them.
(7)If, under subsection (6) a person takes possession of, or secures against interference, any books that person, or any person into whose possession they were delivered under subsection (6)(d)—
(a)may make copies of or take extracts from the books;
(b)may retain possession of the books for such period as is necessary to enable them to be inspected and copies of or extracts from them to be made or taken by or on behalf of the corresponding Commissioner or the State Commissioner; and
(c)during that period, shall permit a person who would be entitled to inspect any of those books if they were not in the possession of the first-mentioned person to inspect at all reasonable times such of those books as that person would be so entitled to inspect.
(8)If a person records or stores any matters by means of a mechanical, electronic or other device, any duty imposed by this Part to produce a book containing those matters shall be construed as a duty to make the matters available in written form or to provide a document containing a clear reproduction in writing of the matters.
(9)A person must not fail, neglect or refuse to comply with a request made under this section by a Corresponding Commissioner or a State Commissioner or a person authorised by a Corresponding Commissioner or State Commissioner or delay or obstruct a corresponding Commissioner or a State Commissioner or a person so authorised in exercising powers under this section.
Penalty:10 penalty units.
6AFalse or misleading statements
(1)A person must not give an answer, whether orally or in writing, to a question put to the person under this Act by a Corresponding Commissioner or State Commissioner or person authorised under section 6(2) that is false or misleading in a material particular.
Penalty:10 penalty units.
(2)In providing information in accordance with this Act, a person must not make any statement or representation that is false or misleading in a material particular.
Penalty:10 penalty units.
(3)A person is not guilty of an offence under this section if the court hearing the charge is satisfied that when the answer, statement or representation was given or made the person believed on reasonable grounds that it was neither false nor misleading.
(4)This section does not apply to any information or evidence given on oath or affirmation or by statutory declaration.
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PART 3—DISCLOSURE OF INFORMATION
7Disclosure of information to Commonwealth, State or Territory officers
(1)A State Commissioner and any person authorised by a State Commissioner may communicate any information respecting the affairs of a person disclosed or obtained under a State Taxation Act to any of the following—
(a)the Commissioner, Second Commissioner or a Deputy Commissioner under any law of the Commonwealth relating to taxation or to any person authorised by such a Commissioner, Second Commissioner or Deputy Commissioner;
(b)the Commissioner or any other officer of any State or Territory of the Commonwealth administering any law of the State or Territory relating to taxation or to any person authorised by such a Commissioner or other officer;
* * * * *
(d)the Chief Executive Officer of the Australian Crime Commission or persons authorised by him or her;
(e)the Australian Securities and Investments Commission or a person authorised by that Commission.
(2)If the State Commissioner under a State Taxation Act gives consent to the communication of any information respecting the affairs of a person disclosed to, or obtained under this Act by, a Corresponding Commissioner under a corresponding law, the Corresponding Commissioner and any person authorised by the Corresponding Commissioner, may, subject to and in accordance with the terms of the consent, communicate any such information—
(a)to any person referred to in subsection (1); and
(b)to any person to whom he or she is permitted under the corresponding law to communicate information disclosed or obtained under the corresponding law.
(3)If a Corresponding Commissioner under a corresponding law gives consent to the communication of any information respecting the affairs of a person disclosed to, or obtained under the corresponding law by, a State Commissioner under a State Taxation Act, the State Commissioner and any person authorised by the State Commissioner, may, subject to and in accordance with the terms of the consent, communicate any such information—
(a)to any person referred to in subsection (1); and
(b)to any person to whom he or she is permitted under the State Taxation Act to communicate information disclosed or obtained under the State Taxation Act.
(4)Except as provided in subsection (2) or (3) a person shall not—
(a)make a record of, divulge or communicate to any person or publish any information or book that is or was acquired by the person under this Act, or under a corresponding law for the purposes of a State Taxation Act, by reason of being, or having been, employed for the purposes of or in connection with the administration or execution of a corresponding law; or
(b)be required to produce in court any book connected with the administration or execution of a corresponding law acquired by the person under this Act, or under a corresponding law for the purposes of a State Taxation Act, or to divulge or communicate to any court any matter or thing coming under the notice of the person under this Act or such a corresponding law—
unless the recording, divulgence, communication, publication or production is made—
(c)with the consent of the person from whom the information or book was obtained; or
(d)in connection with the administration or execution of this Act, a State Taxation Act or a corresponding law for the purposes of a State Taxation Act and in accordance with any consent given by the State Commissioner or the Corresponding Commissioner under the corresponding law to the communication of the information; or
(e)for the purpose of any legal proceedings arising out of this Act, a State Taxation Act or the corresponding law or any report of any such proceedings.
Penalty:10 penalty units.
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PART 4—GENERAL
8Evidence
The production of a document purporting to be certified by a Corresponding Commissioner as a copy of, or extract from, a document furnished to, or issued by, the Corresponding Commissioner is, for all purposes, sufficient evidence of the matter contained in the document, without production of the original.
9Regulations
The Governor in Council may make regulations for or with respect to any matter or thing required or permitted by this Act to be prescribed or necessary to be prescribed to give effect to this Act.
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SCHEDULES
SCHEDULE 1
S. 6
WARRANT TO ENTER PREMISES
To , a member of the Police Force of the State of Victoria and to WHEREAS it appears to me , a Magistrate, of , by the evidence on oath/by affidavit* of , Commissioner of , that there is reasonable ground for suspecting that there are in certain premises situated at any relevant goods or books which are relevant to the assessment or collection of a licence fee, or any books which are relevant to the assessment or collection of any other amount, payable under , this is to authorise you, with such assistance as you may find necessary, to enter upon those premises and if necessary to use force for making entry whether by breaking open doors or otherwise and to search the premises and to break open and search any cupboard drawer chest trunk box package or other receptacle whether a fixture or not on the premises and to take possession or secure against interference any relevant goods or books and to deliver any relevant goods or books into the possession of the Commissioner or a person authorised by the Commissioner to receive them and for so doing this shall be your warrant.
Given under my hand at this day of 19 .
* Strike out whichever is not applicable.
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ENDNOTES
1. General Information
Minister's second reading speech—
Legislative Assembly: 19 March 1987
Legislative Council: 9 April 1987
The long title for the Bill for this Act was "A Bill to make provision for the reciprocal enforcement of taxation laws and for other purposes."
The Taxation (Reciprocal Powers) Act 1987 was assented to on 12 May 1987 and came into operation on 11 June 1987: Special Gazette (No. 24) 11 June 1987 page 1.
2. Table of Amendments
This Version incorporates amendments made to the Taxation (Reciprocal Powers) Act 1987 by Acts and subordinate instruments.
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Magistrates' Court (Consequential Amendments) Act 1989, No. 57/1989
Assent Date: 14.6.89 Commencement Date: S. 4(1)(a)-(e) (2) on 1.9.89: Government Gazette 30.8.89 p. 2210; rest of Act on 1.9.90: Government Gazette 25.7.90 p. 2217 CurrentState: All of Act in operation
Debits Tax Act 1990, No. 78/1990
Assent Date: 11.12.90 Commencement Date: 1.1.91: Government Gazette 19.12.90 p. 3751 CurrentState: All of Act in operation
Corporations (Victoria) Act 1990, No. 80/1990
Assent Date: 11.12.90 Commencement Date: S. 99 on 1.1.91: Special Gazette (No. 69) 21.12.90 p. 1 CurrentState: This information relates only to the provision/s amending the Taxation (Reciprocal Powers) Act 1987
State Taxation (Amendment) Act 1994, No. 119/1994
Assent Date: 20.12.94 Commencement Date: S. 36 on 20.12.94: s. 2(1) CurrentState: This information relates only to the provision/s amending the Taxation (Reciprocal Powers) Act 1987
State Taxation Acts (Amendment) Act 1997, No. 31/1997
Assent Date: 27.5.97 Commencement Date: Ss 21, 22 on 27.5.97: s. 2(4) CurrentState: This information relates only to the provision/s amending the Taxation (Reciprocal Powers) Act 1987
Gas Industry (Amendment) Act 1997, No. 36/1997
Assent Date: 3.6.97 Commencement Date: S. 20(6) on 1.7.97: Special Gazette (No. 58) 3.6.97 p. 2 CurrentState: This information relates only to the provision/s amending the Taxation (Reciprocal Powers) Act 1987
Taxation Administration Act 1997, No. 40/1997 (as amended by No. 86/1997)
Assent Date: 3.6.97 Commencement Date: S. 138(Sch. 2 item 15) on 1.7.97: Government Gazette 12.6.97 p. 1330 CurrentState: This information relates only to the provision/s amending the Taxation (Reciprocal Powers) Act 1987
State Taxation (Amendment) Act 1998, No. 48/1998
Assent Date: 26.5.98 Commencement Date: Ss 16, 17 on 26.5.98: s. 2(1) CurrentState: This information relates only to the provision/s amending the Taxation (Reciprocal Powers) Act 1987
Statute Law Revision Act 2000, No. 74/2000
Assent Date: 21.11.00 Commencement Date: S. 3(Sch. 1 item 124) on 22.11.00: s. 2(1) CurrentState: This information relates only to the provision/s amending the Taxation (Reciprocal Powers) Act 1987
Duties Act 2000, No. 79/2000
Assent Date: 28.11.00 Commencement Date: S. 285(Sch. 1 item 8) on 1.7.01: s. 2 CurrentState: This information relates only to the provision/s amending the Taxation (Reciprocal Powers) Act 1987
Corporations (Consequential Amendments) Act 2001, No. 44/2001
Assent Date: 27.6.01 Commencement Date: S. 3(Sch. item 110) on 15.7.01: s. 2 CurrentState: This information relates only to the provision/s amending the Taxation (Reciprocal Powers) Act 1987
Australian Crime Commission (State Provisions) Act 2003, No. 52/2003
Assent Date: 16.6.03 Commencement Date: S. 52(Sch. 1 item 12) on 17.6.03: s. 2(1) CurrentState: This information relates only to the provision/s amending the Taxation (Reciprocal Powers) Act 1987
Land Tax Act 2005, No. 88/2005
Assent Date: 29.11.05 Commencement Date: S. 117(Sch. 2 item 8) on 1.1.06: s. 2 CurrentState: This information relates only to the provision/s amending the Taxation (Reciprocal Powers) Act 1987
Payroll Tax Act 2007, No. 26/2007
Assent Date: 26.6.07 Commencement Date: S. 115 on 1.7.07: s. 2(1) CurrentState: This information relates only to the provision/s amending the Taxation (Reciprocal Powers) Act 1987
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3. Explanatory Details
[1] S. 3(1) def. of State Commissioner: The amendment proposed by section 7 (Schedule 1) of the Public Sector Reform (Miscellaneous Amendments) Act 1998, No. 46/1998 is not included in this publication due to the earlier substitution of the definition of State Commissioner by section 16(a) of the State Taxation (Amendment) Act 1998, No. 48/1998.
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