Taxation Administration – Notice of Unanimous Resolution by the Burke Shire Council

Overview

The Taxation Administration – Notice of Unanimous Resolution by the Burke Shire Council, issued in 2019, pertains to the Taxation Administration Act 1953. This notifiable instrument was enacted to provide a formal notice regarding a unanimous resolution by the Burke Shire Council that its members' remuneration should be subject to withholding tax under the specified part of the Act. The resolution aims to ensure compliance with tax obligations by the council members, thereby addressing a potential gap in the enforcement of withholding tax on local government remuneration. Enacted by the Deputy Commissioner of Taxation, Deborah Anne Jenkins, the instrument ensures that the resolution is communicated effectively and legally binding upon registration on the Federal Register of Legislation. This legislative notice highlights the policy objective of maintaining transparency and accountability in the taxation of local government officials' remuneration.

Scope and Application

The Taxation Administration – Notice of Unanimous Resolution by the Burke Shire Council is a notifiable instrument issued under section 446-5 of Schedule 1 to the Taxation Administration Act 1953 by the Deputy Commissioner of Taxation. This notice applies specifically to the Burke Shire Council, an entity governed by local laws and regulations within the Commonwealth of Australia. The resolution made by the council concerns the withholding of taxes on the remuneration of its members, aligning with the provisions of Part 2-5 of Schedule 1 to the Taxation Administration Act 1953. The resolution becomes effective on the day following its registration on the Federal Register of Legislation. The legislation does not explicitly mention any exclusions, exemptions, or thresholds, and the application is not extended or restricted through subordinate instruments.

Key Provisions

The main operative sections of the Taxation Administration – Notice of Unanimous Resolution by the Burke Shire Council (sections 2 and 3) establish the commencement and the contents of the notice itself. Section 2 states that the instrument will commence on the day after it is registered on the Federal Register of Legislation. Section 3 of the notice clarifies that the Burke Shire Council has passed a unanimous resolution that its members' remuneration will be subject to withholding under Part 2-5 of Schedule 1 to the Taxation Administration Act 1953, and that this resolution will take effect after it is registered on the Federal Register of Legislation. The obligations imposed by this Act on the Burke Shire Council are primarily concerned with the withholding of tax from the remuneration of its members. By passing the unanimous resolution mentioned in section 3(a), the Council is agreeing to have the tax withheld from its members' pay in accordance with the specified provisions of the Taxation Administration Act 1953. This requirement is in place to ensure that the tax obligations of the Council members are properly managed and that the appropriate tax is withheld and remitted to the Australian Taxation Office. The notice also imposes certain requirements on the Burke Shire Council regarding the timing of the resolution's effect. As stated in section 3(b), the resolution will only take effect after it is registered on the Federal Register of Legislation. This means that the Council must ensure that the resolution is properly registered and that all necessary steps are taken to make it legally binding. While the notice itself does not explicitly outline specific offences, penalties, or civil/criminal consequences for breach, it is worth noting that the underlying Taxation Administration Act 1953 does provide for such provisions. Failure to comply with the withholding requirements under Part 2-5 of Schedule 1 to the Taxation Administration Act 1953 could result in penalties for both the Burke Shire Council and its members. These penalties could include fines, interest on unpaid taxes, and even criminal charges in certain circumstances. The maximum penalties for non-compliance with the withholding requirements are not specified in the notice but can be found within the relevant sections of the Taxation Administration Act 1953. It is important for the Burke Shire Council and its members to be aware of these potential consequences and to ensure that they are in compliance with the Act at all times.