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TASMANIA
__________
PAYROLL TAX REBATE (APPRENTICES,
TRAINEES AND YOUTH EMPLOYEES) BILL 2017
__________
CONTENTS
PART 1 - PRELIMINARY
1. Short title
2. Commencement
3. Interpretation
PART 2 - REBATE SCHEME
4. Establishment of rebate scheme
5. Eligible employee for rebate
6. Duration of rebate
7. Amount of rebate
8. Claim for rebate
9. Determination of claim
10. Rebate may be used to offset other tax liabilities
11. Amendment or reversal of claim
12. Payments from Public Account
PART 3 - OBJECTIONS AND APPEALS
13. Objections
14. Determination of objection
15. Right of review or appeal
[Bill 33]-VI
16. Objection, review or appeal not to stay proceedings
PART 4 - MISCELLANEOUS
Division 1 - Administration
17. Delegation by Commissioner, &c.
18. Authorised officers
19. Power to require repayment and impose penalty
20. Power to recover amount paid in error, &c.
21. Recovery of rebates and costs from third parties
22. Application of certain provisions of Taxation Administration Act
1997
Division 2 - General
23. False or misleading information
24. Evidence
25. Time for commencing prosecution
26. Protection of Commissioner, &c.
27. Regulations
28. Administration of Act
29. Repeal of Act
2
PAYROLL TAX REBATE (APPRENTICES,
TRAINEES AND YOUTH EMPLOYEES) BILL 2017
This Public Bill originated in the House of Assembly, and, having this day passed, is
now ready for presentation to the Legislative Council for its concurrence.
SHANE DONNELLY, Clerk of the House
1 June 2017
(Brought in by the Treasurer, the Honourable Peter Carl
Gutwein)
A BILL FOR
An Act to enable the administration of a scheme for the
payment of payroll tax rebates in relation to apprentices,
trainees and youth employees in certain circumstances
Be it enacted by Her Excellency the Governor of Tasmania, by
and with the advice and consent of the Legislative Council and
House of Assembly, in Parliament assembled, as follows:
PART 1 - PRELIMINARY
1. Short title
This Act may be cited as the Payroll Tax Rebate
(Apprentices, Trainees and Youth Employees)
Act 2017.
2. Commencement
This Act -
[Bill 33] 3
Payroll Tax Rebate (Apprentices, Trainees and Youth
Employees) Act 2017
Act No. of
s. 3 Part 1 - Preliminary
(a) commences on 1 July 2017 if it receives
the Royal Assent on or before that day;
or
(b) is taken to have commenced on
1 July 2017 if it receives the Royal
Assent after that day.
3. Interpretation
In this Act, unless the contrary intention
appears -
apprentice has the same meaning as in the
Training and Workforce Development
Act 2013;
authorised officer means a person appointed
as an authorised officer under
section 18(1);
claim means a claim, under section 8, of a
rebate of payroll tax paid in respect of an
eligible employee;
claimant means an employer who has made a
claim;
claim period means any of the following
periods in respect of which a claim has
been made:
(a) a calendar month;
(b) a financial year;
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Part 1 - Preliminary s. 3
(c) such other period as determined
by the Commissioner;
Commissioner means the Commissioner of
State Revenue appointed under section 7
of the Taxation Administration Act 1997;
Deputy Commissioner means a person
appointed under section 11 of the
Taxation Administration Act 1997;
eligible employee - see section 5;
eligible period means the period commencing
1 July 2017 and ending on 30 June 2019
inclusive;
employer means a person registered as an
employer under section 86 of the Payroll
Tax Act 2008;
employment agent has the same meaning as in
section 37 of the Payroll Tax Act 2008;
interest has the same meaning as in the
Taxation Administration Act 1997;
investigation means an investigation under
this Act or the Taxation Administration
Act 1997 in relation to payroll tax;
payroll tax has the same meaning as in the
Payroll Tax Act 2008;
payroll tax liability includes the liability to
pay payroll tax and any interest, or
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Employees) Act 2017
Act No. of
s. 3 Part 1 - Preliminary
penalty tax, payable in respect of payroll
tax;
penalty tax has the same meaning as in the
Taxation Administration Act 1997;
rebate means an amount paid, or payable, by
the Commissioner under this Act;
scheme means the scheme established under
this Act;
tax liability has the same meaning as in the
Taxation Administration Act 1997;
trainee has the same meaning as in the
Training and Workforce Development
Act 2013;
training contract has the same meaning as in
the Training and Workforce Development
Act 2013;
youth employee means a person who has
attained the age of 15 years, but has not
attained the age of 25 years, who is
employed or engaged other than as a
trainee or apprentice.
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Act No. of
Part 2 - Rebate Scheme s. 4
PART 2 - REBATE SCHEME
4. Establishment of rebate scheme
(1) The Crown is to establish a scheme for the
payment of rebates equivalent to the payroll tax
paid by an employer for an eligible employee as
specified in this Act.
(2) Rebates are to be paid to employers under such
conditions as are determined by the
Commissioner.
5. Eligible employee for rebate
(1) For the purposes of this Act, a person is an
eligible employee if -
(a) the person is employed or engaged as a
trainee, or apprentice, by an employer
within the eligible period; or
(b) the person -
(i) is employed or engaged within
the eligible period by an
employer, as a new employee of
that employer, in employment
that is not casual employment
within the meaning of the
Industrial Relations Act 1984;
and
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Employees) Act 2017
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s. 5 Part 2 - Rebate Scheme
(ii) is a youth employee at the time of
being so employed or engaged.
(2) For the purposes of subsection (1)(a), a person is
employed or engaged as a trainee, or apprentice,
within the eligible period if the person's training
contract takes effect under the Training and
Workforce Development Act 2013 within the
eligible period.
(3) For the purposes of subsection (1)(b), a youth
employee is a new employee of an employer, if
the youth employee -
(a) was not employed or engaged by that
employer on 25 May 2017; and
(b) has not been previously employed, or
engaged, by that employer within the
eligible period.
(4) For the purposes of this section, if a person
employed or engaged as a trainee, or apprentice
or youth employee, within the eligible period is a
service provider within the meaning of section
37 of the Payroll Tax Act 2008 -
(a) the person is taken to be employed or
engaged by the employment agent who
procured the services of the service
provider within the meaning of section
37 of the Payroll Tax Act 2008; and
(b) that employment agent is taken to be the
employer of the person for the purposes
of this Act.
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Part 2 - Rebate Scheme s. 5
(5) For the purposes of this section, a person is not
employed or engaged as a trainee, apprentice or
youth employee by an employer within the
eligible period if -
(a) the person is employed or engaged by the
employer within the eligible period as a
result of the employer assuming the
responsibility for any of the employee's
entitlements, either directly or indirectly,
as part of a business merger, takeover,
acquisition or similar business dealing;
or
(b) during the eligible period, the person is
employed or engaged by the employer as
a result of a transfer of the employee
from another employer within the same
group, within the meaning of section 67
of the Payroll Tax Act 2008, as the
employer.
(6) Despite subsection (5), if -
(a) an employer (the subsequent employer)
employs or engages a person within the
eligible period in either circumstance
specified in that subsection; and
(b) immediately before the subsequent
employer employed or engaged the
person, the person was an eligible
employee for his or her previous
employer -
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Employees) Act 2017
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s. 6 Part 2 - Rebate Scheme
that person is taken to be an eligible employee in
respect of the subsequent employer as if the
subsequent employer were the previous
employer of the person.
(7) For the avoidance of doubt, the fact that -
(a) a person is employed or engaged on a
part-time or full-time basis; or
(b) a rebate has been payable under this Act
in respect of a trainee or apprentice; or
(c) a rebate has been payable under this Act
in respect of a youth employee to a
previous employer of the youth
employee -
does not affect whether the person is an eligible
employee for the purposes of this Act.
6. Duration of rebate
(1) A rebate under this Act is only payable in
respect of a trainee or apprentice for a period of
2 years from the day that the training contract of
the trainee or apprentice takes effect under the
Training and Workforce Development Act 2013.
(2) A rebate under this Act is only payable in
respect of a youth employee for a period of one
year from the date that the youth employee
commenced the employment or engagement
within the eligible period that made the
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Part 2 - Rebate Scheme s. 7
employee an eligible employee under
section 5(1)(b).
(3) A rebate payable under this Act in respect of an
eligible employee who is a youth employee is
payable for the entire period of one year as
calculated under subsection (2) for the eligible
employee even if the eligible employee ceases to
be a youth employee during that period.
7. Amount of rebate
(1) In this section -
applicable percentage, in relation to the
calculation of a rebate, means the
percentage specified in the definition of
R in Schedule 1 to the Payroll Tax Act
2008, as used to determine the payroll tax
liability of the employer for the claim
period in respect of which the rebate is
being so calculated.
(2) Unless otherwise determined by the
Commissioner, a rebate of payroll tax payable
under this Act, to an employer in respect of a
claim period, is the lesser of the following:
(a) the applicable percentage of the total
wages paid in respect of each eligible
employee of that employer for that claim
period;
(b) the amount of payroll tax paid by that
employer for that claim period.
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Employees) Act 2017
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s. 8 Part 2 - Rebate Scheme
8. Claim for rebate
(1) An employer may claim a rebate of payroll tax,
paid in respect of a claim period, from the
Commissioner if -
(a) the employer has paid in full the
employer's payroll tax liability up to, and
including, that claim period; and
(b) the employer has complied with, to the
satisfaction of the Commissioner -
(i) the applicable requirements of
this Act and the Payroll Tax Act
2008; and
(ii) any investigation in respect of the
employer; and
(c) there are no incomplete investigations in
respect of the employer.
(2) A claim must -
(a) be made in a form approved by the
Commissioner; and
(b) include any additional information
requested by the Commissioner; and
(c) be made -
(i) within the 9-month period
immediately after the financial
year that includes the claim
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Act No. of
Part 2 - Rebate Scheme s. 9
period, unless otherwise specified
by the Commissioner; or
(ii) if, before the expiry of the period
specified in subparagraph (i), an
investigation has been
commenced in respect of the
claimant that has not been
completed before the expiry of
that period, within the 2-month
period immediately after the
completion of the investigation.
(3) The Commissioner may require a claimant to
provide further information, to support the
claimant's claim, in the form of a statutory
declaration.
(4) A claim made in respect of a claim period that is
made outside the relevant period specified in
subsection (2)(c) is void.
9. Determination of claim
(1) On receipt of a claim in respect of an eligible
employee for a claim period, the Commissioner
is to determine whether a rebate is payable under
the scheme in respect of that eligible employee
in that claim period.
(2) If the Commissioner decides that a rebate is
payable under the scheme, the Commissioner
may authorise the payment of that rebate, subject
to any terms or conditions the Commissioner
thinks appropriate in the circumstances.
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Employees) Act 2017
Act No. of
s. 10 Part 2 - Rebate Scheme
(3) A rebate payable under this Act is to be paid in
any way the Commissioner considers
appropriate in the circumstances.
10. Rebate may be used to offset other tax liabilities
(1) If -
(a) the Commissioner has decided that a
rebate is payable to an employer under
this Act; and
(b) the employer has a tax liability due and
owing to the Crown -
the Commissioner may apply the rebate payable
under this Act against the tax liability due and
owing.
(2) If the Commissioner applies the rebate payable
to an employer under this Act against a tax
liability under this section, the Commissioner is
to notify the employer in writing of that fact.
11. Amendment or reversal of claim
The Commissioner may vary or reverse a
decision in respect of a claim if the
Commissioner, after deciding the claim, is later
satisfied, independently of an objection under
this Act, that -
(a) the decision was incorrect; or
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Act 2017
Act No. of
Part 2 - Rebate Scheme s. 12
(b) the decision was made on the basis of, or
having regard to, false or misleading
information; or
(c) the claimant failed to provide
information required, or requested by the
Commissioner, as part of the claim; or
(d) the claimant failed to comply with any
conditions imposed on the rebate under
this Act.
12. Payments from Public Account
If the Commissioner is satisfied that a rebate is
payable in accordance with the provisions of this
Act, the amount of the rebate is to be paid from
the Public Account.
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Employees) Act 2017
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s. 13 Part 3 - Objections and Appeals
PART 3 - OBJECTIONS AND APPEALS
13. Objections
(1) A claimant (or former claimant) who is
dissatisfied with a decision under this Act -
(a) made in respect of a claim; or
(b) to vary or reverse a prior decision under
section 11 in respect of a claim; or
(c) to require repayment of the rebate, or to
impose a penalty, under section 19 in
respect of a claim -
may lodge a written notice of objection with the
Commissioner.
(2) An objection under subsection (1) is to -
(a) be in writing; and
(b) include the grounds for the objection;
and
(c) be lodged with the Commissioner within
60 days after the day on which the
claimant received written notice of the
decision to which the objection relates.
(3) An objection is taken to have been lodged when
it is received by the Commissioner.
(4) If the Commissioner is satisfied that a claimant
(or former claimant) has a reasonable excuse for
16
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Act 2017
Act No. of
Part 3 - Objections and Appeals s. 14
failing to lodge an objection within the period
specified in subsection (2)(c), the Commissioner
may extend the time for lodging the objection.
(5) For the avoidance of doubt, a person making an
objection under this section has the onus of
proving his or her case and the grounds for the
objection.
14. Determination of objection
(1) After considering the grounds of an objection,
and any evidence the Commissioner considers
relevant to the objection, the Commissioner may
determine the objection by confirming, varying
or reversing the decision to which the objection
relates.
(2) After making a determination under
subsection (1), the Commissioner must notify
the claimant who made the objection, in writing,
of -
(a) the determination made under that
subsection in respect of the objection;
and
(b) the reasons for the determination.
(3) If the Commissioner delegates his or her
functions or powers under this Part, the
Commissioner is to ensure that a determination
of an objection under subsection (1) is not made
by -
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Employees) Act 2017
Act No. of
s. 15 Part 3 - Objections and Appeals
(a) the person who made the decision to
which the objection relates; or
(b) if the person who made the decision to
which the objection relates was a
delegate of the Commissioner, a
subordinate of that person.
(4) The Commissioner is to delegate his or her
functions and powers under this Part in respect
of the determination of an objection under
subsection (1) if the Commissioner made the
decision to which the objection relates.
15. Right of review or appeal
(1) A claimant may apply to the Magistrates Court
(Administrative Appeals Division) for a review
of, or may appeal to the Supreme Court against -
(a) the determination of the claimant's
objection under this Part; or
(b) the failure to determine the claimant's
objection under this Part.
(2) An application for review or an appeal -
(a) is to be made within 60 days after the
date of service on the claimant of the
notice under section 14(2) of the
determination of the objection to which
the review or appeal relates; and
(b) is not to be made before 90 days after the
objection to which the review or appeal
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Act No. of
Part 3 - Objections and Appeals s. 16
relates is lodged, if the review or appeal
relates to the failure to determine the
objection under this Part.
(3) A claimant must give written notice to the
Commissioner of the claimant's intention to
apply for a review, or an appeal, under
subsection (1)(b) at least 14 days before
applying for the review or appeal.
16. Objection, review or appeal not to stay proceedings
(1) An objection, review or appeal under this Part
does not stay the operation of the decision to
which the objection, review or appeal relates.
(2) If an objection, review or appeal is made and
determined under this Part, the Commissioner
must take any necessary actions required to give
effect to the determination of the objection,
review or appeal.
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Employees) Act 2017
Act No. of
s. 17 Part 4 - Miscellaneous
PART 4 - MISCELLANEOUS
Division 1 - Administration
17. Delegation by Commissioner, &c.
(1) The Commissioner may delegate any of his or
her functions or powers related to the
administration of this Act other than this power
of delegation.
(2) Subject to the direction and control of the
Commissioner, a Deputy Commissioner has the
same functions and powers as the Commissioner
under this Act.
18. Authorised officers
(1) The Commissioner may appoint a person as an
authorised officer for the purposes of this Act.
(2) For the purposes of section 77(1)(e)(x) of the
Taxation Administration Act 1997, an authorised
officer is a prescribed person.
(3) The Commissioner is to issue an authorised
officer with an identity card that -
(a) bears the name, signature and photograph
of the authorised officer to whom it
relates; and
(b) states that the authorised officer is an
authorised officer for the purposes of this
Act.
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Act 2017
Act No. of
Part 4 - Miscellaneous s. 19
(4) An identity card of an authorised officer under
this section may be in the form of an
endorsement on an identity card issued to that
authorised officer under a taxation law, within
the meaning of the Taxation Administration Act
1997.
19. Power to require repayment and impose penalty
(1) The Commissioner may, by written notice,
require a claimant (or former claimant) to repay
all or part of a rebate paid to the claimant (or
former claimant) if -
(a) the amount of the rebate to be repaid was
paid in error; or
(b) the Commissioner varies or reverses, in
accordance with section 11, the decision
in respect of which the amount of the
rebate to be repaid was paid; or
(c) the Commissioner is satisfied that the
claimant is not eligible for the amount of
the rebate that was paid.
(2) The Commissioner, by the notice specified in
subsection (1) or another notice, may impose a
penalty not exceeding the amount of the rebate
that the claimant (or former claimant) is required
to repay under subsection (1) if -
(a) the claimant (or former claimant)
contravenes section 23(1) or (2); and
21
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Employees) Act 2017
Act No. of
s. 20 Part 4 - Miscellaneous
(b) as a result of that contravention a rebate,
or part of a rebate, is paid, or is applied
against a tax liability due and owing to
the Crown, under this Act.
(3) If a claimant (or former claimant) -
(a) fails to make a repayment required under
this section; or
(b) fails to meet the conditions of the
rebate -
the Commissioner may, by written notice,
impose a penalty not exceeding the amount that
the claimant (or former claimant) is required to
repay.
(4) If an amount of a rebate is paid in error to a third
party, the Commissioner may, by written notice,
require the third party to repay the amount to the
Commissioner.
20. Power to recover amount paid in error, &c.
(1) This section applies to the following amounts:
(a) an amount that a claimant (or former
claimant) is required to repay under the
conditions of the rebate or by
requirement of the Commissioner under
this Act;
(b) an amount of penalty imposed on a
claimant (or former claimant) under
section 19;
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Act No. of
Part 4 - Miscellaneous s. 20
(c) an amount that a third party is required to
repay by requirement of the
Commissioner under this Act.
(2) The liability arising from a requirement to pay,
or repay, an amount to which this section applies
is, if the requirement attaches to 2 or more
persons, joint and several.
(3) The Commissioner may recover as a debt due to
the Crown -
(a) an amount to which this section applies;
and
(b) any reasonable costs and expenses
incurred by the Commissioner in
connection with the recovery, or
attempted recovery, by any lawful means
of the amount referred to in
paragraph (a).
(4) If a person fails to pay an amount to which this
section applies, or any part of that amount,
within the time specified in a notice under
section 19 which requires that payment, the
Commissioner, by written notice to the person,
may require the person to pay interest on the
unpaid amount.
(5) If the Commissioner requires a person to pay
interest on an amount under subsection (4), the
person is liable to pay interest on the amount, or
part of the amount, that is unpaid -
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Employees) Act 2017
Act No. of
s. 21 Part 4 - Miscellaneous
(a) on a daily basis from the end of the last
day for payment, specified in the notice
under section 19 in respect of the
amount, until the day it is paid; and
(b) at the interest rate specified in section 35
of the Taxation Administration Act 1997.
(6) Despite subsection (5), a person is not liable to
pay interest on an amount as required by that
subsection if the amount of interest that would
be payable under that subsection would be less
than $20.
(7) The Commissioner may enter into an
arrangement (which may include provision for
the payment of interest in respect of the
arrangement) for payment of a liability
outstanding under this section by instalments.
(8) The Commissioner may write off the whole or
part of a liability to pay an amount to which this
section applies, or any interest relating to such
an amount, if satisfied that action, or further
action, to recover the amount outstanding or
interest is impracticable or unwarranted.
(9) The Commissioner, in any circumstances he or
she considers appropriate, may remit interest
payable under this section by any amount.
21. Recovery of rebates and costs from third parties
(1) The Commissioner, by notice in writing, may
require any of the following persons instead of
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Act 2017
Act No. of
Part 4 - Miscellaneous s. 21
the claimant (or former claimant) to pay any
amount due under section 19 or 20 in respect of
the claimant:
(a) a person from whom any money is due or
accruing or may become due to the
claimant (or former claimant);
(b) a person who holds or may subsequently
hold money for or on account of the
claimant (or former claimant);
(c) a person who holds or may subsequently
hold money on account of some other
person for payment to the claimant (or
former claimant);
(d) a person who has authority from some
other person to pay money to the
claimant (or former claimant).
(2) A copy of the notice made under subsection (1)
is to be served on the claimant (or former
claimant) to which it relates.
(3) The amount of money required to be paid by a
person under subsection (1) is -
(a) if the amount of the money held or due
or authorised to be paid does not exceed
the amount owed by the claimant (or
former claimant) to the Commissioner,
all the money; or
(b) if the amount of the money exceeds the
amount owed by the claimant (or former
25
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Employees) Act 2017
Act No. of
s. 21 Part 4 - Miscellaneous
claimant), sufficient money to pay the
amount owed.
(4) A person required to pay money under this
section must pay the money to the
Commissioner -
(a) as soon as practicable after receiving the
notice referred to in subsection (1); or
(b) when the money is held by the person -
whichever is the later, or within any later period
specified by the Commissioner.
(5) A person subject to a requirement of the
Commissioner under this section must comply
with the requirement.
Penalty: In the case of -
(a) a body corporate, a fine not
exceeding 500 penalty units; or
(b) an individual, a fine not
exceeding 100 penalty units.
(6) If the whole or a part of an amount specified in a
notice referred to in subsection (1) is paid by a
person other than the person on whom that
notice is served -
(a) within 7 days after the receipt of the
payment, the Commissioner is to notify -
(i) the person on whom the notice
was served; and
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Act 2017
Act No. of
Part 4 - Miscellaneous s. 22
(ii) the claimant (or former claimant)
to which the notice relates; and
(b) that notice is taken to be amended
accordingly to deduct the amount so paid
from the amount owing under the notice.
22. Application of certain provisions of Taxation
Administration Act 1997
(1) Parts 8 and 9 of the Taxation Administration Act
1997 (that Act) apply under this Act as if -
(a) a reference in those Parts of that Act to a
"required record" includes a reference to
a record required to be kept for the
purposes of this Act; and
(b) a reference in those Parts of that Act to
an "authorised officer" were a reference
to an authorised officer within the
meaning of this Act; and
(c) a reference in those Parts of that Act to a
"taxation law" included a reference to
this Act; and
(d) a reference in those Parts of that Act to a
"tax officer" were a reference to an
authorised officer within the meaning of
this Act; and
(e) a reference in those Parts of that Act to a
"taxpayer" were a reference to a claimant
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Employees) Act 2017
Act No. of
s. 22 Part 4 - Miscellaneous
(including a former claimant) within the
meaning of this Act; and
(f) the reference in section 60(1) of that Act
to a "person's tax liability under a
taxation law to be properly assessed"
were a reference to a person's claim to be
properly decided within the meaning of
this Act; and
(g) the reference in section 65(2) of that Act
to a "person's tax liability" were a
reference to a person's eligibility for a
rebate under this Act; and
(h) section 67(1B) of that Act were omitted;
and
(i) section 67(1C)(a) of that Act were
omitted; and
(j) the reference in section 68 of that Act to
"the assessment or collection of tax"
were a reference to a claim under this
Act; and
(k) the reference in section 69(2) of that Act
to a "liability under a taxation law" were
a reference to a claim under this Act; and
(l) section 71(1)(d) of that Act were omitted.
(2) For the purposes of Parts 8 and 9 of the Taxation
Administration Act 1997 as applied under
subsection (1), a term used in those Parts has the
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same meaning in this Act as it has in that Act,
unless otherwise -
(a) specified in this section; or
(b) prescribed in the regulations.
(3) Regulations made under this Act may modify the
application of Parts 8 and 9 of the Taxation
Administration Act 1997 as applied under
subsection (1).
Division 2 - General
23. False or misleading information
(1) A person must not, in giving any information
under this Act, dishonestly -
(a) make a statement that is false or
misleading; or
(b) omit any matter from a statement if,
without that matter, the statement is false
or misleading; or
(c) provide a document that is false or
misleading without informing the person
to whom the document is provided of
that fact.
Penalty: In the case of -
(a) a body corporate, a fine not
exceeding 750 penalty units; or
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(b) an individual, a fine not
exceeding 150 penalty units.
(2) A person must not, in giving any information
under this Act, intentionally or negligently -
(a) make a statement that is false or
misleading; or
(b) omit any matter from a statement if,
without that matter, the statement is false
or misleading; or
(c) provide a document that is false or
misleading without informing the person
to whom the document is provided of
that fact.
Penalty: In the case of -
(a) a body corporate, a fine not
exceeding 500 penalty units; or
(b) an individual, a fine not
exceeding 100 penalty units.
24. Evidence
(1) A certificate signed by the Commissioner stating
that a rebate was paid to a person named in the
certificate on a specified date is admissible in
legal proceedings as evidence of the payment.
(2) A copy of a notice issued by the Commissioner
imposing a penalty under this Act is admissible
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in legal proceedings as evidence of the
imposition of the penalty.
(3) A copy of a notice issued by the Commissioner
requiring the payment or repayment of a
specified amount is admissible in legal
proceedings as evidence -
(a) that the requirement was made; and
(b) that the amount specified in the notice
was outstanding at the date of the notice.
25. Time for commencing prosecution
Proceedings for an offence against this Act may
only be commenced within 3 years after the date
on which the offence is alleged to have been
committed.
26. Protection of Commissioner, &c.
(1) This section applies to -
(a) the Commissioner or Deputy
Commissioner; and
(b) a delegate of the Commissioner who is a
State Service officer or State Service
employee.
(2) No personal liability attaches to a person to
whom this section applies for an honest act or
omission of that person in the performance or
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exercise, or purported performance or exercise,
of his or her functions or powers under this Act.
(3) A liability that would, but for subsection (2), lie
against a person to whom this section applies,
lies instead against the Crown.
27. Regulations
(1) The Governor may make regulations for the
purposes of this Act.
(2) Regulations made under this Act may -
(a) authorise any matter to be determined,
applied or regulated by the
Commissioner; and
(b) be made subject to conditions or so as to
apply differently according to matters,
limitations or restrictions, whether as to
time, circumstance or otherwise,
specified in the regulations.
(3) Regulations made under this Act may -
(a) provide that a contravention of, or failure
to comply with, any of the regulations is
an offence; and
(b) in respect of such an offence, provide for
the imposition of a fine not exceeding 50
penalty units and, in the case of a
continuing offence, a further fine not
exceeding 10 penalty units for each day
during which the offence continues.
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28. Administration of Act
Until provision is made in relation to this Act by
order under section 4 of the Administrative
Arrangements Act 1990 -
(a) the administration of this Act is assigned
to the Treasurer; and
(b) the department responsible to the
Treasurer in relation to the administration
of this Act is the Department of Treasury
and Finance.
29. Repeal of Act
This Act is repealed on 30 June 2023.
Government Printer, Tasmania 33