Taxation (Unpaid Company Tax) (Consequential Amendments) Act 1982 (Cth)

Taxation (Unpaid Company Tax) (Consequential Amendments) Act 1982

No. 122 of 1982

 

An Act to make certain amendments consequent upon the enactment of the Taxation (Unpaid Company Tax) Assessment Act 1982

[Assented to 13 December 1982]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

PART I—PRELIMINARY

Short title

1. This Act may be cited as the Taxation (Unpaid Company Tax) (Consequential Amendments) Act 1982.

Commencement

2. This Act shall come into operation on the day on which the Taxation (Unpaid Company Tax) Assessment Act 1982 comes into operation.

PART II—AMENDMENT OF THE ADMINISTRATIVE DECISIONS (JUDICIAL REVIEW) ACT 1977

Interpretation

3. The Administrative Decisions (Judicial Review) Act 19771 is in this Part referred to as the Principal Act.

Schedule 1

4. Schedule 1 to the Principal Act is amended by inserting in paragraph (e) “Taxation (Unpaid Company Tax) Assessment Act 1982” after “States Receipts Duties (Administration) Act 1970”.

PART III—AMENDMENT OF THE PAY-ROLL TAX (TERRITORIES) ASSESSMENT ACT 1971

Interpretation

5. The Pay-roll Tax (Territories) Assessment Act 19712 is in this Part referred to as the Principal Act.

Liquidator to give notice

6. Section 30 of the Principal Act is amended by inserting after paragraph (3c) (c) the following paragraph:

“(ca) recoupment tax and late payment tax payable under the Taxation (Unpaid Company Tax) Assessment Act 1982;”.

PART IV—AMENDMENT OF THE SALES TAX ASSESSMENT ACT (No. 1) 1930

Interpretation

7. The Sales Tax Assessment Act (No. 1) 19303 is in this Part referred to as the Principal Act.

Liquidator to give notice

8. Section 32 of the Principal Act is amended by inserting after paragraph (2d) (d) the following paragraph:

“(da) recoupment tax and late payment tax payable under the Taxation (Unpaid Company Tax) Assessment Act 1982;”.

PART V—AMENDMENT OF THE STEVEDORING INDUSTRY CHARGE ASSESSMENT ACT 1947

Interpretation

9. The Stevedoring Industry Charge Assessment Act 19474 is in this Part referred to as the Principal Act.

Liquidators, &c.

10. Section 27 of the Principal Act is amended by inserting after paragraph (3d) (c) the following paragraph:

“(ca) recoupment tax and late payment tax payable under the Taxation (Unpaid Company Tax) Assessment Act 1982;”.

PART VI—AMENDMENT OF THE TOBACCO CHARGES ASSESSMENT ACT 1955

Interpretation

11. The Tobacco Charges Assessment Act 19555 is in this Part referred to as the Principal Act.

Liquidators to give notice

12. Section 27 of the Principal Act is amended—

(a) by omitting from paragraph (3c) (d) “or”; and

(b) by inserting after paragraph (3c) (d) the following paragraph:

“(da) recoupment tax and late payment tax payable under the Taxation (Unpaid Company Tax) Assessment Act 1982; or”.

PART VII—AMENDMENT OF THE WOOL TAX (ADMINISTRATION) ACT 1964

Interpretation

13. The Wool Tax (Administration) Act 19646 is in this Part referred to as the Principal Act.

Liquidators to give notice

14. Section 47 of the Principal Act is amended—

(a) by omitting from paragraph (3c) (d) “or”; and

(b) by inserting after paragraph (3c) (d) the following paragraph:

“(da) recoupment tax and late payment tax payable under the Taxation (Unpaid Company Tax) Assessment Act 1982; or”.

NOTES

1. No. 59, 1977, as amended. For previous amendments, see No. 66, 1978; and No. 111, 1980.

2. No. 77, 1971, as amended. For previous amendments, see No. 66, 1972; No. 216, 1973 (as amended by No. 20, 1974); No. 172, 1976; Nos. 55 and 62, 1978; Nos. 10, 19 and 64, 1979; Nos. 11 and 134, 1980; and No. 69, 1981.

NOTES—continued

3. 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 (as amended by No. 3, 1967); No. 216, 1973 (as amended by No. 20, 1974); No. 197, 1978; No. 19, 1979; No. 134, 1980; and No. 51, 1982.

4. No. 3, 1947, as amended. For previous amendments, see No. 1, 1953; No. 5, 1958; No. 61, 1960; No. 44, 1962; No. 93, 1966 (as amended by No. 3, 1967); No. 111, 1967; No. 60, 1971; No. 216, 1973 (as amended by No. 20, 1974); No. 120, 1977; No. 19, 1979; and No. 134, 1980.

5. No. 58, 1955, as amended. For previous amendments, see No. 43, 1962; No. 93, 1966; No. 216, 1973 (as amended by No. 20, 1974); and No. 134, 1980.

6. No. 30, 1964, as amended. For previous amendments, see No. 93, 1966 (as amended by No. 3, 1967); No. 216, 1973 (as amended by No. 20, 1974); No. 19, 1979; No. 134, 1980; and No. 61, 1981.