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

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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.

Overview

The Taxation (Unpaid Company Tax) (Consequential Amendments) Act 1982 was enacted by the Parliament of Australia to address the implications of the Taxation (Unpaid Company Tax) Assessment Act 1982, which was introduced to address unpaid company taxes. This Act ensures that various other pieces of legislation are amended to reflect the new provisions introduced by the primary assessment Act, thereby maintaining consistency and coherence across different tax-related statutes. The objective of this Act is to make necessary consequential amendments to existing tax laws in response to the new provisions for unpaid company tax assessment, ensuring that these laws are updated to accommodate the changes introduced by the principal Act.

Scope and Application

The Taxation (Unpaid Company Tax) (Consequential Amendments) Act 1982 is a Commonwealth statute designed to implement certain consequential amendments following the enactment of the Taxation (Unpaid Company Tax) Assessment Act 1982. This Act applies to various other Australian legislative instruments, including the Administrative Decisions (Judicial Review) Act 1977, the Pay-roll Tax (Territories) Assessment Act 1971, the Sales Tax Assessment Act (No. 1) 1930, the Stevedoring Industry Charge Assessment Act 1947, the Tobacco Charges Assessment Act 1955, and the Wool Tax (Administration) Act 1964. Specifically, it amends these Acts to incorporate the recoupment tax and late payment tax provisions from the Taxation (Unpaid Company Tax) Assessment Act 1982. The application of this Act is nationwide, as it pertains to Commonwealth legislation, and it does not explicitly state any exclusions, exemptions, or thresholds. However, the scope of its application may be further defined through subordinate instruments or regulations that might be promulgated under the authority of the principal Acts it amends.

Key Provisions

The Taxation (Unpaid Company Tax) (Consequential Amendments) Act 1982 (sections 3 to 14) introduces amendments to various principal acts to incorporate provisions from the Taxation (Unpaid Company Tax) Assessment Act 1982. These amendments require liquidators and other relevant parties to notify specified tax authorities of the recoupment tax and late payment tax payable under the new act. Specifically, section 3 amends the Administrative Decisions (Judicial Review) Act 1977 by adding the Taxation (Unpaid Company Tax) Assessment Act 1982 to the list of applicable acts. Section 6 amends the Pay-roll Tax (Territories) Assessment Act 1971 to include recoupment and late payment tax under the new act. Similar amendments are made to the Sales Tax Assessment Act (No. 1) 1930, the Stevedoring Industry Charge Assessment Act 1947, the Tobacco Charges Assessment Act 1955, and the Wool Tax (Administration) Act 1964, as outlined in sections 8, 10, 12, and 14, respectively. The Act imposes obligations on liquidators and relevant parties to notify the relevant tax authorities of the recoupment tax and late payment tax payable under the Taxation (Unpaid Company Tax) Assessment Act 1982. This requirement is explicitly stated in sections 6, 8, 10, 12, and 14, which mandate that liquidators and other specified entities must inform the appropriate tax authorities of these taxes when applicable. Failure to comply with these notification requirements can result in administrative or legal consequences. The Act does not explicitly state any offences, penalties, or civil/criminal consequences for breaches of its provisions. However, the omission of specific penalties might imply that the consequences of non-compliance would be dealt with under the relevant principal acts, such as the Administrative Decisions (Judicial Review) Act 1977 or the Pay-roll Tax (Territories) Assessment Act 1971, which might impose their own penalties for non-compliance with notification requirements. It is essential to refer to the relevant principal acts for detailed information on penalties and consequences.

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