TAXATION ADMINISTRATION ACT 2001

Queensland Consolidated Acts

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TAXATION ADMINISTRATION ACT 2001 - SCHEDULE 2

SCHEDULE 2 – Dictionary

"administrator" , for a taxpayer’s property, means a person who is—

(a) a receiver or receiver and manager of the whole or part of the taxpayer’s property; or

(b) for a taxpayer that is a corporation—a liquidator; or

(c) for a taxpayer who is an individual—
(i) the taxpayer’s trustee in bankruptcy; or

(ii) the taxpayer’s personal representative.

"amended royalty valuation decision" means a royalty valuation decision as amended under the Mineral Resources Act 1989 .

"appropriately qualified" , for a public service employee to whom a power under a tax law may be delegated, includes having the qualifications, experience or standing appropriate to exercise the power.

Example of standing—
an employee’s classification level in the public service

"approved form" means—

(a) for a request under part 4 , division 5 —the form approved by the registrar for the request; or

(b) otherwise—
(i) a form approved under section 153 ; or

(ii) a form approved by the commissioner under a revenue law.

"approved information system" means an information system approved by the commissioner under section 153A .

"assessed interest" see section 54 (3) .

"assessment" means a determination, under part 3 , of a taxpayer’s liability for tax for which an assessment notice is given, and includes a reassessment.

"assessment liability" means all amounts payable under an assessment, and includes amounts that have not been assessed but are payable in relation to the assessment.

"assessment notice" see section 26 (1) .

"authority holder" , for a royalty operation, for part 11B , see section 149J .

"commissioner" means the Commissioner of State Revenue appointed under section 7 (2) .

"commissioner of taxation" , for part 8 , division 2 , see section 113A .

"compromise assessment" see section 12 (2) .

"confidential information" means information disclosed to, obtained by, or otherwise held by, an official under or in relation to a tax law.

"conviction" includes a finding of guilt, and the acceptance of a plea of guilty, by a court, whether or not a conviction is recorded.

"corresponding commissioner" , for a recognised law, means a person declared under section 78 (3) to be the corresponding commissioner for the recognised law.

"default assessment" see section 13 .

"document" includes an ELN transaction document.

"due date" , for an assessment, means the date by which tax under the assessment must be paid.

"due date" , for a standard self assessment, means the date by which tax under the self assessment must be paid under section 30 (1) (b) .

"electronic communication" means—

(a) a communication of information in the form of data, text or images by guided or unguided electromagnetic energy; or

(b) a communication of information in the form of sound by guided or unguided electromagnetic energy, if the sound is processed at its destination by an automated voice recognition system.

"electronic communication notice" see section 143A (1) .

"electronic payment notice" see section 29A (1) .

"ELN transaction document" see the Duties Act 2001 , section 156D .

"executive officer" , of a corporation, means a person who is concerned in, or takes part in, the management of the corporation, regardless of the person’s designation and whether or not the person is a director of the corporation.

"false or misleading" includes false or misleading because of the omission of a statement.

"garnishee" see section 50 (1) (b) .

"garnishee amount" see section 50 (3) .

"garnishee notice" see section 50 (3) .

"information requirement" means a requirement under a tax law to give information to the commissioner or an investigator.

"information system" means a system for generating, sending, receiving, storing or otherwise processing electronic communications.

"investigator" means a person appointed as an investigator under section 80 .

"late payment interest" means the part of unpaid tax interest that is not assessed interest.

"limitation period" , for a reassessment, means 5 years after the assessment notice for the original assessment was given.

"lodge" means lodge with the commissioner.

"lodgement requirement" means a requirement under a tax law to—

(a) lodge a document; or

(b) give a document to the commissioner or an investigator.

"management member" , of an unincorporated body, means—

(a) if the body has a management committee—each member of the management committee; or

(b) otherwise—each member who is concerned with, or takes part in, the body’s management, whatever name is given to the member’s position in the body.

"mineral" see the Mineral Resources Act 1989 , section 6 .

"non-reviewable decision" see section 75 (1) .

"objection" means an objection under part 6 .

"obstruct" includes hinder, resist and attempt to obstruct.

"occupier" , of a place, includes the person apparently in charge of the place.

"official" means a person who is, or has been, a public service employee or other person, performing functions under or in relation to the administration or enforcement of a tax law.

"original assessment" —

(a) generally, means the first assessment of a taxpayer’s liability for tax for an instrument, transaction or other matter; and

(b) in relation to a taxpayer’s liability for tax for a matter in relation to a particular period, means the first assessment of the taxpayer’s liability for tax for that period.

"owner" , of a retained thing, includes a person who would be entitled to possession of the thing had it not been retained under section 97 (2) .

"payment arrangement" see section 34 (1) .

"penalty tax" see section 58 (1) .

"personal confidential information" , for a person, means confidential information that—

(a) identifies, or is likely to identify, the person; or

(b) discloses matters about the person’s affairs.

"petroleum" see the Petroleum and Gas (Production and Safety) Act 2004 , section 10 .

"place" includes the following—

(a) land;

(b) premises.

"premises" includes the following—

(a) a building or structure, or part of a building or structure, of any kind;

(b) an aircraft;

(c) a boat;

(d) a caravan;

(e) a vehicle.

"prescribed rate" , for interest, means the rate prescribed under a regulation.

"primary tax" means a tax, royalty, levy or duty imposed under a revenue law.

"public place" means a place the public is entitled to use or is open to, or used by, the public (whether or not on payment of an admission fee).

"reasonably believes" means believes on grounds that are reasonable in the circumstances.

"reassessment" means a determination, under part 3 , of a variation of a taxpayer’s liability for tax for which an assessment notice is given.

"reciprocal investigation" means an investigation into a matter connected with the administration or enforcement of a recognised law that is conducted under a reciprocal investigation arrangement.

"reciprocal investigation arrangement" means an arrangement made under section 107 for an investigation into a matter connected with the administration or enforcement of a recognised law.

"reciprocal investigator" means the corresponding commissioner or other person engaged in the administration or enforcement of a recognised law.

"recognised law" means a law declared under section 78 (1) to be a recognised law.

"registrar" , for part 4 , division 5 , subdivision 1A , see section 47A .

"repealed Land Tax Act" , for part 15 , see section 166 .

"reportable information" , for part 8 , division 2 , see section 113A .

"resources law" means an Act, that includes a royalty law, to the extent the Act is not a royalty law.

"retained thing" see section 97 (3) .

"return" means a form of return approved under a revenue law for a lodgement requirement.

"return self assessment" see section 14 (a) .

"revenue law" means a law declared under section 6 to be a revenue law.

"royalty" means—

(a) royalty under the Mineral Resources Act 1989 ; or

(b) petroleum royalty under the Petroleum and Gas (Production and Safety) Act 2004 .

"royalty civil penalty" means—

(a) a civil penalty imposed by a regulation under the Mineral Resources Act 1989 , section 321A ; or

(b) a civil penalty imposed by a regulation under the Petroleum and Gas (Production and Safety) Act 2004 , section 594 .

"royalty fee" means a fee payable under a royalty law if a return is not lodged by the day required under the royalty law.

"royalty law" means—

(a) a provision of the Mineral Resources Act 1989 that is a revenue law under this Act; or

(b) a provision of the Petroleum and Gas (Production and Safety) Act 2004 that is a revenue law under this Act.

"royalty operation" , for part 11B , see section 149J .

"royalty valuation decision" —

(a) means a decision under the Mineral Resources Act 1989 about the gross value of a mineral; and

(b) includes an amended royalty valuation decision.

"self assessment" means a return self assessment or standard self assessment.

"self assessor" means a taxpayer or tax agent required or permitted under a revenue law to lodge a return or transaction statement.

"senior executive" ...

"standard self assessment" see section 14A (a) .

"tax" means primary tax, assessed interest, penalty tax, royalty civil penalty or royalty fee.

"tax agent" means a person who, as agent for a taxpayer, is required or permitted under a revenue law to lodge a return or transaction statement.

Example of tax agent—
a self assessor registered under the Duties Act 2001 , chapter 12 , part 3

"tax law" means a revenue law or this Act.

"tax law liability" means a liability under a tax law for tax or another amount, and for sections 34 , 38 , 40 , 43 and 44 , includes a liability to pay costs ordered by a court or QCAT.

Note—
For provision about assessed costs, see the Uniform Civil Procedure Rules 1999 , chapter 17A .

"taxpayer" means a person who, under a tax law—

(a) has or had a tax law liability; or

(b) may have a tax law liability.

"thing" includes a document.

"transaction statement" means a form of transaction statement approved under a revenue law for a lodgement requirement.

"tribunal" means QCAT.

"unpaid primary tax" see section 54 (1) .

"unpaid tax interest" see section 54 (1) .

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