Untitled document
State Tax Laws Amendment (Budget and Other Measures) Act 2013
No. 41 of 2013
table of provisions
Section Page
Part 1—Preliminary
1Purposes
2Commencement
Part 2—Congestion Levy Act 2005
3Purpose
4Definitions
5Amount of levy
6How is levy assessed
7Statutory ratio repealed
8Exemptions
9New section 20 substituted
20Parking for people attending special events
10Further exemptions
11Part year concession for parking spaces in a public car park
12New section 40 inserted
40State Tax Laws Amendment (Budget and Other Measures) Act 2013
Part 3—Duties Act 2000
13Definitions—New Zealand Exchange included in definitions
of listed company and listed trust14Definitions—other amendments
15Definition of eligible first home buyer in section 57G repealed
16What is a PPR transfer?
17Concessional rate of duty for certain PPR transfers
18Section 57JA substituted
57JAReduction of duty for certain first home buyers on
PPR transfers
19Exemption or concession for young farmers
20Section 69AE substituted
69AECalculation of exemption or concession on transfer
of single parcel of land or partial interest in single
parcel of land
21What is a relevant acquisition?
22Acquisition of economic entitlement
23Conversion of a private unit trust scheme into a public unit
trust scheme24Conversion of a private company to a listed company
25Definitions—Registration of unit trust schemes
26Private vehicle used to convey incapacitated person
27Transitional provision—Duties Amendment (Landholder) Act 2012
Part 4—Fire Services Property Levy Act 2012
28New section 8 substituted
8Property that is subject to the levy
29Treatment of parcels of land for levy purposes
30New section 9A inserted
9ASingle farm enterprise exemption
31Land that is not subject to the levy
32Determination of levy rates
33Councils to pay only fixed charge in respect of specified
leviable land34Revised assessment of liability to pay levy amount
35Delegation
36Permitted disclosures to particular persons
Part 5—First Home Owner Grant Act 2000
37Extension of residence requirement
38Definitions
39Eligible transaction
40Special eligible transactions
41Amount of grant
42Protection of confidential information
Part 6—Liquor Control Reform Act 1998
43New section 178A inserted
178ADelegation
Part 7—Payroll Tax Act 2007
44Relevant contracts
45Transitional provision
18State Tax Laws Amendment (Budget and Other Measures) Act 2013
Part 8—Taxation Administration Act 1997
46Section 66 substituted
66Deputy and Assistant Commissioners
47Section 67 substituted
67Other staff
48Section 69 substituted
69Delegation by the Commissioner
49Permitted disclosures to particular persons or for particular purposes
50New section 92A inserted
92APermitted disclosures—dutiable transactions in
relation to land
51Permitted disclosures to particular persons
Part 9—Water Act 1989
52Waiver of service charges
53Reimbursement by State
Part 10—Repeal of Amending Act
54Repeal of amending Act
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Endnotes
State Tax Laws Amendment (Budget and Other Measures) Act 2013
No. 41 of 2013
[Assented to 28 June 2013]
The Parliament of Victoria enacts:
Part 1—Preliminary
1Purposes
The purposes of this Act are—
(a)to amend the Congestion Levy Act 2005 to increase the amount of the levy and extend it to short stay parking spaces in the central business district and inner Melbourne;
(b)to amend the Duties Act 2000 in relation to eligible first home buyers, young farmers, the landholder provisions and motor vehicle duty;
(c)to amend the Fire Services Property Levy Act 2012 to clarify how the levy is assessed;
(d)to amend the First Home Owner Grant Act 2000—
(i)to increase the residence requirement from 6 months to 12 months and in relation to the disclosure of information;
(ii)to limit the availability of the first home owner grant to the purchase or construction of new homes and to increase the amount of the grant;
(e)to amend the Liquor Control Reform Act 1998 to provide for the delegation of certain powers by the Treasurer to the Commissioner of State Revenue;
(f)to amend the Payroll Tax Act 2007 in relation to the contractor and owner-driver exemption provisions;
(g)to amend the Taxation Administration Act 1997 in relation to staffing, delegation and disclosure of information;
(h)to amend the Water Act 1989 so that certain functions can be performed by the Commissioner of State Revenue.
2Commencement
(1)This Act (except Part 2, sections 13 and 27 and Parts 5 and 7) comes into operation on the day after the day on which it receives the Royal Assent.
(2)Section 27 is taken to have come into operation on 1 July 2012.
(3)Section 13 is taken to have come into operation on 8 May 2013.
(4)Parts 5 and 7 come into operation on 1 July 2013.
(5)Part 2 comes into operation on 1 January 2014.
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Part 2—Congestion Levy Act 2005
3Purpose
In section 1 of the Congestion Levy Act 2005, omit "long stay".
4Definitions
(1)In section 3(1) of the Congestion Levy Act 2005—
(a)in the definition of leviable parking space, omit "long stay";
(b)the definition of long stay parking space is repealed.
(2)Section 4 of the Congestion Levy Act 2005 is repealed.
5Amount of levy
(1)In section 10(3) of the Congestion Levy Act 2005, after "subsequent year" insert "up to and including 2013".
(2)After section 10(3) of the Congestion Levy Act 2005 insert—
"(3A)The amount of the levy for 2014 is $1300 for each leviable parking space.
(3B)The amount of the levy for 2015 and each subsequent year is the CPI adjusted levy for that year for each leviable parking space.".
6How is levy assessed
At the foot of section 13 of the Congestion Levy Act 2005 insert—
"Note
See section 40 for the application of this section to the levy for 2014.".
7Statutory ratio repealed
Sections 14 and 15 of the Congestion Levy Act 2005 are repealed.
8Exemptions
(1)In sections 16(1) and 17(1) of the Congestion Levy Act 2005, omit "set aside or".
(2)For section 17(2) of the Congestion Levy Act 2005 substitute—
"(2)A parking space is an exempt parking space if—
(a)it is owned by or leased to a hospital; and
(b)it is used exclusively for the parking of a motor vehicle by a person while a patient of the hospital or while visiting or accompanying a patient of the hospital.".
9New section 20 substituted
For section 20 of the Congestion Levy Act 2005 (including the example at the foot of the section) substitute—
20Parking for people attending special events"
A parking space is an exempt parking space if—
(a)it is used exclusively for the parking, without charge, of a motor vehicle in conjunction with a particular event; and
(b)at all other times it is not available for the parking of a motor vehicle.".
10Further exemptions
In sections 22, 23 and 24 of the Congestion Levy Act 2005, omit "set aside or".
11Part year concession for parking spaces in a public car park
In section 26 of the Congestion Levy Act 2005—
(a)in subsection (2), omit ", taking into account the statutory ratio for the public car park under section 14 or 15 (as the case may be)";
(b)for the example at the foot of subsection (2) substitute—
"Example
A parking space in a public car park comes into existence on 1 June 2014 and remains a parking space for the rest of 2014 except for the month of September, when it is used as a loading bay. Therefore, the space did not exist, or was exempt, for a total of 6 months in 2014, or half the year, and the levy for 2015 in respect of the space is reduced by half.".
12New section 40 inserted
After section 39 of the Congestion Levy Act 2005 insert—
40State Tax Laws Amendment (Budget and Other Measures) Act 2013"
(1)For the purpose of assessing the levy for 2014, section 13 applies as if a reference in that section to each space on premises that existed as a leviable parking space at any time in the previous year were a reference to each space on the premises that existed as a parking space at any time in the previous year (other than an exempt parking space) whether or not the parking space was a long stay parking space.
Example
In 2013, a public car park had a total of 1000 long stay parking spaces that were not exempt parking spaces and 300 parking spaces that were not long stay parking spaces or exempt parking spaces. The levy for 2014 will be assessed on all 1300 parking spaces.
(2)To avoid doubt, nothing in the amendments made to this Act by the State Tax Laws Amendment (Budget and Other Measures) Act 2013 (including this section) affects the assessment of the levy for any year before 2014.
(3)In this section—
long stay parking space has the meaning given in section 4 as in force immediately before the commencement of Part 2 of the State Tax Laws Amendment (Budget and Other Measures) Act 2013.".
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Part 3—Duties Act 2000
13Definitions—New Zealand Exchange included in definitions of listed company and listed trust
In section 3(1) of the Duties Act 2000—
(a)insert the following definition—
"NZX means the company registered in New Zealand known as NZX Limited;";
(b)in the definition of listed company, after paragraph (a) insert—
"(ab)a corporation all the shares in which are quoted on the NZX; or";
(c)in the definition of listed trust, after paragraph (a) insert—
"(ab)a unit trust scheme, all the units in which are quoted on the NZX; or".
14Definitions—other amendments
(1)In section 3(1) of the Duties Act 2000—
(a)in the definition of listed company, for paragraph (b) substitute—
"(b)a corporation all the shares in which are quoted on any exchange of the World Federation of Exchanges (other than the ASX or an equivalent exchange);";
(b)in the definition of listed trust, for paragraph (b) substitute—
"(b)a unit trust scheme all the units in which are quoted on any exchange of the World Federation of Exchanges (other than the ASX or an equivalent exchange);".
(2)Section 3(4) of the Duties Act 2000 is repealed.
15Definition of eligible first home buyer in section 57G repealed
In section 57G(1) of the Duties Act 2000, the definition of eligible first home buyer is repealed.
16What is a PPR transfer?
In section 57I(1)(d) of the Duties Act 2000 omit "more than $130 000 but".
17Concessional rate of duty for certain PPR transfers
In the note at the foot of section 57J of the Duties Act 2000, for "more than $550 000 but not more than $600 000" substitute "not more than $130 000, or more than $500 000 but not more than $600 000,".
18Section 57JA substituted
For section 57JA of the Duties Act 2000 substitute—
57JAReduction of duty for certain first home buyers on PPR transfers"
(1)This section applies to—
(a)a transferee to whom a first home owner grant is paid or payable under section 7 of the First Home Owner Grant Act 2000; or
(b)a transferee of an existing home to whom a first home owner grant would be payable under section 7 of the First Home Owner Grant Act 2000 if the home were a new home within the meaning of that Act.
(2)The duty chargeable on a PPR transfer to a transferee to whom this section applies calculated under section 28(1) or 57J is to be reduced by the following percentages—
(a)where the dutiable transaction takes place on or after 1 July 2011 and on or before 31 December 2012—20%;
(b)where the dutiable transaction takes place on or after 1 January 2013 and on or before 30 June 2013—30%;
(c)where the dutiable transaction takes place on or after 1 July 2013 and on or before 31 August 2014—40%;
(d)where the dutiable transaction takes place on or after 1 September 2014—50%.".
19Exemption or concession for young farmers
In section 69AD(1)(d)(i) of the Duties Act 2000, for "$400 000" substitute "$750 000".
20Section 69AE substituted
For section 69AE of the Duties Act 2000 substitute—
69AECalculation of exemption or concession on transfer of single parcel of land or partial interest in single parcel of land"
(1)This section applies for the purposes of section 69AD in the case of one transfer of dutiable property.
(2)If the dutiable value of the dutiable property does not exceed $600 000, the young farmer or young farmer business entity (as the case requires) is entitled to an exemption from duty in respect of $300 000 of the dutiable value of the dutiable transaction.
Examples
1 A young farmer enters into a dutiable transaction with a dutiable value of $275 000. No duty is payable as the young farmer is entitled to an exemption in respect of the whole dutiable value (as it is less than $300 000).
2 A young farmer enters into a dutiable transaction with a dutiable value of $550 000. The young farmer is entitled to an exemption from duty in respect of $300 000 of the dutiable value. For the purposes of assessing the young farmer's duty liability, duty is chargeable at the rate set out in section 28(1) on a dutiable transaction of $550 000 and reduced by the amount of duty that would be chargeable on a dutiable transaction of $300 000.
(3)If the dutiable value of the dutiable property exceeds $600 000 but does not exceed $750 000, the young farmer or young farmer business entity (as the case requires) is entitled to a concession from duty of an amount calculated in accordance with the following formula—
where P is the dutiable value of the dutiable property.".
21What is a relevant acquisition?
In section 78(4) of the Duties Act 2000, for "acquisitions" substitute "the acquisition or holding".
22Acquisition of economic entitlement
In section 81(5) of the Duties Act 2000 omit "in a private landholder".
23Conversion of a private unit trust scheme into a public unit trust scheme
In section 89B(3) of the Duties Act 2000, for "acquisition of the last interest under the agreement or arrangement" substitute "date on which the private unit trust scheme became a public unit trust scheme".
24Conversion of a private company to a listed company
In section 89C(3) of the Duties Act 2000, for "acquisition of the last interest under the agreement or arrangement" substitute "date on which the private company became a listed company".
25Definitions—Registration of unit trust schemes
In section 89P(2) of the Duties Act 2000, for "paragraph (f)" substitute "paragraph (g)".
26Private vehicle used to convey incapacitated person
(1)In section 233C(1) of the Duties Act 2000—
(a)in paragraph (b), for "minor." substitute "minor; or";
(b)after paragraph (b) insert—
"(c)a person who is a relative of or a carer for an incapacitated person.".
(2)After section 233C(2) of the Duties Act 2000 insert—
"(3)In this section—
carer has the same meaning as in the Carers Recognition Act 2012.".
27Transitional provision—Duties Amendment (Landholder) Act 2012
After clause 31(7) of Schedule 2 to the Duties Act 2000 insert—
"(7A)An acquisition by a person before 1 July 2009 of an interest in a private unit trust scheme, private company, wholesale unit trust scheme or public unit trust scheme that was not land rich under this Act as in force on the date of that acquisition is not to be taken into account in determining whether an acquisition on or after 1 July 2012 of an interest in the scheme or company is a relevant acquisition of a further interest under section 78(1)(b).".
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Part 4—Fire Services Property Levy Act 2012
28New section 8 substituted
For section 8 of the Fire Services Property Levy Act 2012 substitute—
8Property that is subject to the levy"
The levy is assessable on all land other than land referred to in section 10.
Note
Land specified in this section is leviable land—see section 3.".
29Treatment of parcels of land for levy purposes
(1)For the heading to section 9 of the Fire Services Property Levy Act 2012 substitute—
"How parcels of land are treated for levy purposes".
(2)For section 9(1) of the Fire Services Property Levy Act 2012 substitute—
"(1)This section sets out how parcels of land are to be treated for the purpose of assessing the levy.".
(3)For section 9(8) of the Fire Services Property Levy Act 2012 substitute—
"(8)A collection agency must separately assess the levy in respect of each parcel or portion of a parcel of land for which the collection agency has a separate valuation.".
(4)Section 9(9), (10), (11) and (12) of the Fire Services Property Levy Act 2012 are repealed.
30New section 9A inserted
After section 9 of the Fire Services Property Levy Act 2012 insert—
9ASingle farm enterprise exemption"
(1)A person may apply to a collection agency for an exemption from the liability to pay the fixed charge part of the levy amount in respect of a parcel of leviable land if—
(a)the parcel is one of 2 or more parcels of leviable land that is farm land within the meaning of section 2(1) of the Valuation of Land Act 1960, or would be farm land if it were 2 hectares or more in area; and
(b)those parcels constitute a single farm enterprise; and
(c)an exemption is not claimed in respect of at least one of those parcels; and
(d)in the case of a single farm enterprise which is occupied by more than one person, an exemption is not claimed in respect of more than one principal place of residence.
(2)An application made to a collection agency under subsection (1) must be in the form and made within the period—
(a)specified in a direction of the Minister made under section 72; or
(b)if the Minister has not made a direction for the purposes of this section, specified by the relevant collection agency.
(3)A collection agency may require an applicant for an exemption under this section to give further particulars, or to verify particulars, in respect of the person's application.
(4)A person who has made an application for, or who has been granted, an exemption under this section must advise all relevant collection agencies of any change in circumstances that could affect the person's eligibility for an exemption under this section.
(5)In this section—
single farm enterprise means 2 or more parcels of leviable land—
(a)which—
(i)are farm land; and
(ii)are farmed as a single enterprise; and
(iii)are occupied by the same person or persons—
whether or not the parcels of land are contiguous or are located in the same municipal district; or
(b)which—
(i)as to all the properties except one, are farm land farmed as a single enterprise occupied by the same person or persons; and
(ii)as to one property contiguous with at least one of the other properties, is the principal place of residence of that person or one of those persons.".
31Land that is not subject to the levy
(1)In section 10(1) of the Fire Services Property Levy Act 2012—
(a)in paragraph (a), for "or licensed to any person" substitute ", subleased, licensed or sublicensed to any person other than the Commonwealth or a public body";
(b)after paragraph (b) insert—
"(ba)land owned by the Director of Housing that is leased to an individual or registered agency for the purpose of public housing;
(bb)land leased to the Director of Housing by the Crown, a public body or the Commonwealth that is subleased to an individual or registered agency for the purpose of public housing;".
(2)In section 10(2) of the Fire Services Property Levy Act 2012—
(a)insert the following definitions—
"Director of Housing means the body corporate established under section 9 of the Housing Act 1983;
public housing has the same meaning as in the Housing Act 1983;
registered agency has the same meaning as in the Housing Act 1983.";
(b)in the definition of public body, in paragraph (b), for "section." substitute "section;".
32Determination of levy rates
(1)After section 12(5) of the Fire Services Property Levy Act 2012 insert—
"(6)If the Minister does not determine and specify a levy rate by 31 May for the next levy year, the levy rate for the next levy year is the most recent levy rate set by the Minister.".
(2)Section 14(2) of the Fire Services Property Levy Act 2012 is repealed.
33Councils to pay only fixed charge in respect of specified leviable land
After section 20(1)(c)(ix) of the Fire Services Property Levy Act 2012 insert—
"(ixa)980–988;".
34Revised assessment of liability to pay levy amount
For section 39(4) of the Fire Services Property Levy Act 2012 substitute—
"(4)If an amount to be refunded under subsection (3) is not refunded within 28 days after the day on which the valuer-general certifies the supplementary valuation to be correct (the supplementary valuation day), interest accrues daily, at the rate specified in section 30(2)(a), from and including the 29th day after the supplementary valuation day until the day the owner is paid the amount to be refunded.".
35Delegation
In section 45 of the Fire Services Property Levy Act 2012, after "of the Commissioner," insert "any function of the Commissioner under this Act,".
36Permitted disclosures to particular persons
In section 65 of the Fire Services Property Levy Act 2012—
(a)omit "(1)";
(b)after paragraph (d)(v) insert—
"(va)the Monitor within the meaning of the Fire Services Levy Monitor Act 2012;".
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Part 5—First Home Owner Grant Act 2000
37Extension of residence requirement
(1)In section 3(1) of the First Home Owner Grant Act 2000, in the definition of residence requirement, for "6 months" substitute "12 months".
(2)In section 8(2)(a) of the First Home Owner Grant Act 2000, for "6 months" substitute "12 months".
(3)In section 12(1) of the First Home Owner Grant Act 2000, for "6 months" substitute "12 months".
(4)In section 12(2) of the First Home Owner Grant Act 2000, for "6 months" substitute "12 months".
(5)In section 20(1) of the First Home Owner Grant Act 2000, for "6 months" substitute "12 months".
(6)In section 22(3) of the First Home Owner Grant Act 2000, for "6 months" substitute "12 months".
38Definitions
In section 3(1) of the First Home Owner Grant Act 2000 insert the following definitions—
"new home means a home that is a new residential premises;
new residential premises has the same meaning as in section 40–75 of the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;".
39Eligible transaction
(1)In section 13(1)(a) of the First Home Owner Grant Act 2000, after "1 July 2000" insert
"and before 1 July 2013".
(2)After section 13(1)(a) of the First Home Owner Grant Act 2000 insert—
"(ab)a contract made on or after 1 July 2013 for the purchase of a new home in the State;".
40Special eligible transactions
Section 13A(3) of the First Home Owner Grant Act 2000 is repealed.
41Amount of grant
(1)In section 18(1) of the First Home Owner Grant Act 2000, for "The amount" substitute "If the commencement date of an eligible transaction is before 1 July 2013, the amount".
(2)After section 18(1) of the First Home Owner Grant Act 2000 insert—
"(1A)If the commencement date of an eligible transaction is on or after 1 July 2013, the amount of a first home owner grant is the lesser of the following—
(a)the consideration for the eligible transaction;
(b)$10 000.".
(3)After section 18(4B) of the First Home Owner Grant Act 2000 insert—
"(4C)Despite anything to the contrary in subsection (1) or (1A), the amount of a first home owner grant is the amount referred to in subsection (1) if the Commissioner is satisfied that the contract that formed the basis of the eligible transaction replaces a contract made before 1 July 2013 (the earlier contract), and the earlier contract was—
(a)a contract for the purchase of the same home; or
(b)a comprehensive home building contract to build the same or a substantially similar home.".
(4)In section 18(8) of the First Home Owner Grant Act 2000, the definition of new residential premises is repealed.
42Protection of confidential information
After section 50(4)(ca)(iv) of the First Home Owner Grant Act 2000 insert—
"(v)the Legal Services Board; or
(vi)the Legal Services Commissioner; or".
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Part 6—Liquor Control Reform Act 1998
43New section 178A inserted
After section 178 of the Liquor Control Reform Act 1998 insert—
178ADelegation"
(1)The Treasurer may delegate, by instrument, to the Commissioner of State Revenue—
(a)a power of the Treasurer under section 177(1) or 178(1);
(b)the power to delegate a power delegated under paragraph (a).
(2)If power has been delegated under subsection (1)(b), the Commissioner of State Revenue may, subject to the terms of the instrument of delegation, sub-delegate, by instrument, to a member of staff of the State Revenue Office a power that is the subject of the delegation, other than the power of sub-delegation.
(3)Sections 42 and 42A of the Interpretation of Legislation Act 1984 apply in relation to a sub-delegation in the same manner as they apply in relation to a delegation.
(4)In this section—
member of staff of the State Revenue Office means—
(a)an employee referred to in section 67 of the Taxation Administration Act 1997; or
(b)a consultant or contractor engaged under section 68 of that Act.".
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Part 7—Payroll Tax Act 2007
44Relevant contracts
(1)In section 32(2)(c) of the Payroll Tax Act 2007—
(a)in subparagraph (iii), for "carried on by the contractor—" substitute "carried on by the contractor; or";
(b)omit "unless the Commissioner determines that the contract or arrangement under which the services are so supplied was entered into with an intention either directly or indirectly of avoiding or evading the payment of tax by any person; or".
(2)In section 32(2)(d) of the Payroll Tax Act 2007—
(a)in subparagraph (i), after "services" insert "solely for or";
(b)in subparagraph (iii), for "person—" substitute "person.";
(c)omit "unless the Commissioner determines that the contract or arrangement under which the services are so supplied was entered into with an intention either directly or indirectly of avoiding or evading the payment of tax by any person.".
(3)After section 32(2) of the Payroll Tax Act 2007 insert—
"(2A)Subsection (2)(a), (2)(b)(i), (2)(b)(iv) or (2)(d) does not apply to a contract under which services not referred to in that subsection are supplied in addition to services referred to in that subsection.
(2B)Subsection (2)(b)(ii) or (iii) does not apply to—
(a)a contract under which services not referred to in that subsection are supplied in addition to services referred to in that subsection; or
(b)a contract under which services referred to in that subsection are provided for a period exceeding a period referred to in that subsection.
(2C)Subsection (2)(c) does not apply to a contract under which work is performed in a manner other than a manner referred to in that subsection, in addition to work performed in a manner referred to in that subsection.
(2D)Subsection (2) does not apply if the Commissioner determines that the contract under which the services are supplied was entered into with an intention either directly or indirectly of avoiding or evading the payment of tax by any person.".
45Transitional provision
After clause 17 of Schedule 3 to the Payroll Tax Act 2007 insert—
18"State Tax Laws Amendment (Budget and Other Measures) Act 2013
(1)Section 32, as amended by section 44 of the State Tax Laws Amendment (Budget and Other Measures) Act 2013, applies in respect of work performed on or after 1 July 2013 irrespective of when amounts are paid or become payable in respect of the work.
(2)Section 32 as in force immediately before the commencement of section 44 of the State Tax Laws Amendment (Budget and Other Measures) Act 2013 continues to apply in respect of work performed before 1 July 2013 irrespective of when amounts are paid or become payable in respect of the work.".
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Part 8—Taxation Administration Act 1997
46Section 66 substituted
For section 66 of the Taxation Administration Act 1997 substitute—
66Deputy and Assistant Commissioners"
(1)Any Deputy or Assistant Commissioners of State Revenue may be employed under Part 3 of the Public Administration Act 2004 who are necessary for—
(a)the administration and execution of taxation laws and other laws under the general administration of the Commissioner; or
(b)the performance of other functions of the Commissioner.
(2)A Deputy or an Assistant Commissioner has the same functions as the Commissioner under a taxation law or any other law.".
47Section 67 substituted
For section 67 of the Taxation Administration Act 1997 substitute—
67Other staff"
Any other employees may be employed under Part 3 of the Public Administration Act 2004 who are necessary for—
(a)the administration and execution of taxation laws and other laws under the general administration of the Commissioner; or
(b)the performance of other functions of the Commissioner.".
48Section 69 substituted
For section 69 of the Taxation Administration Act 1997 substitute—
69Delegation by the Commissioner"
The Commissioner, by instrument, may delegate any function of the Commissioner, other than this power of delegation, to—
(a)an employee referred to in section 67; or
(b)a consultant or contractor engaged under section 68.".
49Permitted disclosures to particular persons or for particular purposes
Insert the following heading to section 92 of the Taxation Administration Act 1997—
"Permitted disclosures to particular persons or for particular purposes".
50New section 92A inserted
After section 92 of the Taxation Administration Act 1997 insert—
92APermitted disclosures—"dutiable transactions in relation to land
(1)Despite section 92, a tax officer may disclose the minimum information about a dutiable transaction under Chapter 2 of the Duties Act 2000 that is necessary to enable a person to ascertain—
(a)whether duty has been paid or is payable on the dutiable transaction;
(b)the amount of duty that has been paid or is payable on the dutiable transaction;
(c)the basis on which duty was or was not paid, or is or is not payable.
(2)Without limiting subsection (1), a tax officer may disclose the following information—
(a)a reference number allocated to a dutiable transaction by the Commissioner;
(b)the name of a party who lodged a written instrument or statement with the Commissioner in relation to a dutiable transaction;
(c)the date on which an amount of duty was paid;
(d)whether the Commissioner has estimated the amount of duty that is payable on a dutiable transaction;
(e)whether a taxpayer is entitled to a refund of tax in relation to a dutiable transaction;
(f)whether there has been a reassessment of a tax liability in relation to a dutiable transaction.".
51Permitted disclosures to particular persons
(1)In section 92(1)(e)(vi) of the Taxation Administration Act 1997, for "Authority." substitute "Authority; or".
(2)After section 92(1)(e)(vi) of the Taxation Administration Act 1997 insert—
"(vii)the Legal Services Board; or
(viii)the Legal Services Commissioner; or".
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Part 9—Water Act 1989
52Waiver of service charges
After section 283(3B) of the Water Act 1989 insert—
"(3BA)An Order under subsection (3B) may—
(a)confer a discretionary authority or impose a duty on the Commissioner of State Revenue; and
(b)require any matter affected by the Order to be approved by or to the satisfaction of the Commissioner of State Revenue.".
53Reimbursement by State
(1)After section 284(1) of the Water Act 1989 insert—
"(1A)The Commissioner of State Revenue may pay any amounts required to be reimbursed under subsection (1).".
(2)In section 284(2) of the Water Act 1989—
(a)after "1994" insert "or the Commissioner of State Revenue";
(b)after "subsection (1)" insert "or (1A)".
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Part 10—Repeal of Amending Act
54Repeal of amending Act
This Act is repealed on 1 January 2015.
Note
The repeal of this Act does not affect the continuing operation of the amendments made by it (see section 15(1) of the Interpretation of Legislation Act 1984).
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Endnotes
Minister's second reading speech—
Legislative Assembly: 8 May 2013
Legislative Council: 13 June 2013
The long title for the Bill for this Act was "A Bill for an Act to amend the Congestion Levy Act 2005, the Duties Act 2000, the Fire Services Property Levy Act 2012, the First Home Owner Grant Act 2000, the Liquor Control Reform Act 1998, the Payroll Tax Act 2007, the Taxation Administration Act 1997 and the Water Act 1989 and for other purposes."
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