Untitled document

Fire Services Funding (Feasibility Study) Act 2009

No. 86 of 2009

table of provisions

Section  Page

1Purpose

2Commencement

3Principal Act

4Definitions

5Relationship with other taxation laws

6New Part 10A inserted

Part 10A—Feasibility Studies

116APower to conduct feasibility study

116BPower to require information for feasibility study

116CProtection against self-incrimination

116DUse of information obtained for feasibility study

116EProhibition on disclosures of information obtained for feasibility study

116FInformation not admissible as evidence

116GPermitted disclosure for purposes of this Part

116HDisclosures of a general nature

116ISecondary disclosure of information disclosed under this Part

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Endnotes

Fire Services Funding (Feasibility Study) Act 2009

No. 86 of 2009

[Assented to 15 December 2009]

The Parliament of Victoria enacts:

1Purpose

The purpose of this Act is to amend the Taxation Administration Act 1997 in relation to feasibility studies.

2Commencement

This Act comes into operation on the day after the day on which it receives the Royal Assent.

3Principal Act

In this Act, the Taxation Administration Act 1997 is called the Principal Act.

4Definitions

In section 3 of the Principal Act insert the following definition—

"feasibility study means an examination and analysis conducted for the purpose of—

(a)evaluating an existing tax, duty, levy or impost; or

(b)developing and evaluating policies and proposals for a new or existing tax, duty, levy or impost;".

5Relationship with other taxation laws

After section 7(1)(h) of the Principal Act insert—

"(ha)the conduct of feasibility studies;".

6New Part 10A inserted

After Part 10 of the Principal Act insert—

"Part 10A—Feasibility Studies

116APower to conduct feasibility study

(1)The Commissioner may conduct feasibility studies in the public interest.

(2)Without limiting subsection (1), the Commissioner may conduct a feasibility study in relation to fire services funding.

116BPower to require information for feasibility study

(1)The Commissioner may, by written notice, require a person to provide to the Commissioner (either orally or in writing) information that is described in the notice for the purpose of a feasibility study to be conducted by the Commissioner.

(2)The Commissioner must state in the notice—

(a)the purpose for which the information is required; and

(b)the form in which the information is to be provided; and

(c)the person to whom the information is to be provided; and

(d)the period for compliance with the requirement in the notice.

(3)The period specified in a notice for compliance with a requirement in the notice must be at least 30 days.

(4)The Commissioner must not require a person to provide information under this section unless the Commissioner determines that there are no other reasonable means of obtaining that information.

(5)Division 2 of Part 9 does not apply to the obtaining of information for the purposes of a feasibility study.

116CProtection against self-incrimination

A person is not required to give information under section 116B if the giving of the information would tend to incriminate the person.

116DUse of information obtained for feasibility study

A person must not use any information obtained under this Part for a purpose other than the conduct of a feasibility study.

116EProhibition on disclosures of information obtained for feasibility study

(1)A person must not disclose any information obtained under this Part, except as permitted by this Part.

Penalty:100 penalty units.

(2)For the purposes of the Freedom of Information Act 1982, information referred to in subsection (1) is information of a kind to which section 38 of that Act applies.

(3)Division 3 of Part 9 does not apply to information obtained under this Part.

116FInformation not admissible as evidence

Information obtained under this Part is not admissible as evidence against any person in civil or criminal proceedings.

116GPermitted disclosure for purposes of this Part

A person may disclose information obtained under this Part—

(a)to any person employed or engaged in the administration or enforcement of a taxation law or another law under the general administration of the Commissioner, if the disclosure is for the purpose of the conduct of a feasibility study; or

(b)to any person employed in or engaged to work in or for the Department of Treasury and Finance, if the disclosure is for the purpose of the conduct of a feasibility study; or

(c)with the consent of the person to whom the information relates.

116HDisclosures of a general nature

The Commissioner or a person employed in or engaged to work in or for the Department of Treasury and Finance may disclose information obtained under or in relation to the conduct of a feasibility study unless that information will or is likely to—

(a)identify a particular person; or

(b)disclose, in respect of a business, commercial or financial undertaking—

(i)trade secrets; or

(ii)other matters of a business, commercial or financial nature.

116ISecondary disclosure of information disclosed under this Part

(1)A person must not disclose any information obtained from a person under section 116G unless the Commissioner consents to the disclosure and—

(a)the disclosure is for a purpose set out in section 116G(a) or (b); or

(b)in the case of information obtained under section 116G(c), the disclosure is made with the consent of the person to whom the information relates.

Penalty:100 penalty units.

(2)For the purposes of the Freedom of Information Act 1982, information referred to in subsection (1) is information of a kind to which section 38 of that Act applies.

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Endnotes

Minister's second reading speech—

Legislative Assembly: 11 November 2009

Legislative Council: 27 November 2009

The long title for the Bill for this Act was "A Bill for an Act to amend the Taxation Administration Act 1997 in relation to feasibility studies and for other purposes."