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TASMANIA
__________
TAXATION AND RELATED LEGISLATION
(MISCELLANEOUS AMENDMENTS) BILL 2017
__________
CONTENTS
PART 1 - PRELIMINARY
1. Short title
2. Commencement
PART 2 - DUTIES ACT 2001 AMENDED
3. Principal Act
4. Section 199 amended (Exemptions)
PART 3 - DUTIES ACT 2001 FURTHER AMENDED
5. Principal Act
6. Section 3 amended (Interpretation)
7. Section 6 amended (Imposition of duty on certain transactions
concerning dutiable property)
8. Section 42 repealed
9. Section 43 amended (Instrument relating to managed investment
scheme)
10. Section 44 repealed
11. Section 243 substituted
243. Registration of instruments
12. Section 244 inserted
244. Electronic conveyancing
[Bill 12]-XI
PART 4 - LAND TAX ACT 2000 AMENDED
13. Principal Act
14. Section 6 amended (Principal residence land)
15. Section 11 amended (List of owners)
PART 5 - LAND TITLES ACT 1980 AMENDED
16. Principal Act
17. Section 170A amended (Combination of forms)
18. Section 170B substituted
170B. Duty of Recorder to transmit certain information
PART 6 - LOCAL GOVERNMENT ACT 1993 AMENDED
19. Principal Act
20. Section 121 amended (Change in ownership or occupancy of
land)
PART 7 - PAYROLL TAX ACT 2008 AMENDED
21. Principal Act
22. Section 29 amended (Motor vehicle allowances)
PART 8 - TAXATION ADMINISTRATION ACT 1997 AMENDED
23. Principal Act
24. Section 3 amended (Interpretation)
25. Section 20A amended (Commissioner may require information
to be provided)
26. Section 77 amended (Permitted disclosures)
PART 9 - TAXATION ADMINISTRATION REGULATIONS 2010
AMENDED
27. Principal Regulations
28. Regulation 6 amended (Administrative fee)
PART 10 - VALUATION OF LAND ACT 2001 AMENDED
29. Principal Act
30. Section 55 repealed
2
PART 11 - CONCLUDING PROVISION
31. Repeal of Act
3
4
TAXATION AND RELATED LEGISLATION
(MISCELLANEOUS AMENDMENTS) 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
6 April 2017
(Brought in by the Treasurer, the Honourable Peter Carl
Gutwein)
A BILL FOR
An Act to amend the Duties Act 2001, the Land Tax Act
2000, the Land Titles Act 1980, the Local Government Act
1993, the Payroll Tax Act 2008, the Taxation Administration
Act 1997, the Valuation of Land Act 2001 and the Taxation
Administration Regulations 2010
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 Taxation and
Related Legislation (Miscellaneous
Amendments) Act 2017.
[Bill 12] 5
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
s. 2 Part 1 - Preliminary
2. Commencement
(1) Except as provided in this section, this Act
commences on the day on which this Act
receives the Royal Assent.
(2) Parts 3, 4, 5, 6, 8, 9 and 10 commence on
1 July 2017.
(3) Part 7 is taken to have commenced on
1 July 2016.
6
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
Part 2 - Duties Act 2001 Amended s. 3
PART 2 - DUTIES ACT 2001 AMENDED
3. Principal Act
In this Part, the Duties Act 2001* is referred to
as the Principal Act.
4. Section 199 amended (Exemptions)
Section 199(1) of the Principal Act is amended
by inserting after paragraph (a) the following
paragraph:
(ab) an application to register a motor vehicle,
or a notice of a change of beneficial
ownership of a motor vehicle, if -
(i) the application is made, or the
notice is given, by an executor of
the estate of a deceased person, to
register a motor vehicle in the
name of a person to whom it is
bequeathed in a will of the
deceased person; and
(ii) the executor is specified in the
will; and
(iii) there is a statutory declaration by
the executor to the effect that, to
the best of the executor's
knowledge, the will is the last
*No. 15 of 2001
7
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
s. 4 Part 2 - Duties Act 2001 Amended
will of the deceased person and
the executor is an executor
specified in the will;
8
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
Part 3 - Duties Act 2001 Further Amended s. 5
PART 3 - DUTIES ACT 2001 FURTHER AMENDED
5. Principal Act
In this Part, the Duties Act 2001* is referred to
as the Principal Act.
6. Section 3 amended (Interpretation)
Section 3 of the Principal Act is amended by
inserting after the definition of recognised stock
exchange the following definition:
Recorder of Titles means the person
appointed as Recorder of Titles under
section 4(1) of the Land Titles Act 1980;
7. Section 6 amended (Imposition of duty on certain
transactions concerning dutiable property)
Section 6(1)(b) of the Principal Act is amended
by omitting subparagraph (v).
8. Section 42 repealed
Section 42 of the Principal Act is repealed.
*No. 15 of 2001
9
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
s. 9 Part 3 - Duties Act 2001 Further Amended
9. Section 43 amended (Instrument relating to
managed investment scheme)
Section 43 of the Principal Act is amended by
omitting subsection (1).
10. Section 44 repealed
Section 44 of the Principal Act is repealed.
11. Section 243 substituted
Section 243 of the Principal Act is repealed and
the following section is substituted:
243. Registration of instruments
(1) A person must not register, record, enrol
or accept for any purpose an instrument
that effects in whole or in part a dutiable
transaction, or an instrument that is
chargeable with duty, unless -
(a) the instrument is duly stamped; or
(b) the instrument is endorsed by the
Commissioner or endorsed in a
manner approved by the
Commissioner.
Penalty: Fine not exceeding 100 penalty
units.
10
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
Part 3 - Duties Act 2001 Further Amended s. 12
(2) Nothing in any other Act is to be taken to
prevent or prohibit an instrument being,
for the purposes of this Act -
(a) stamped; or
(b) endorsed by the Commissioner or
endorsed in a manner approved
by the Commissioner.
12. Section 244 inserted
After section 243 of the Principal Act, the
following section is inserted in Part 2:
244. Electronic conveyancing
(1) Details in relation to a proposed
conveyancing transaction may be entered
into TRO by -
(a) an ELNO, by means of an
approved ELN; or
(b) the Commissioner; or
(c) a person who is authorised under
an approval to have an electronic
conveyancing document taken to
be endorsed under section
53(1)(b) of the Taxation
Administration Act 1997 in
accordance with subsection (5).
(2) There may be issued to an approved
ELNO by TRO -
11
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
s. 12 Part 3 - Duties Act 2001 Further Amended
(a) a unique identifying number (a
verification number), generated
by TRO, in relation to -
(i) a proposed conveyancing
transaction in relation to
which details have been
entered into TRO under
subsection (1); and
(ii) an electronic
conveyancing document
that effects the proposed
conveyancing transaction;
and
(b) an estimation (an estimation of
duty), generated by TRO, of the
duty that would be payable under
this Act in relation to the
proposed conveyancing
transaction if it were a dutiable
transaction.
(3) At any time before an electronic
conveyancing document that effects a
proposed conveyancing transaction is
executed, a verification number, or an
estimation of duty, in relation to the
proposed conveyancing transaction may
be revoked by the removal from TRO of
any reference to the number or the
estimation, respectively.
12
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
Part 3 - Duties Act 2001 Further Amended s. 12
(4) A verification number or an estimation of
duty, the issue of such a number or
estimation and a failure to issue, or
revocation of, such a number or
estimation is not a decision or
assessment, or evidence of a decision or
assessment, for the purposes of this Act
or the Taxation Administration Act 1997.
(5) If -
(a) an electronic conveyancing
document that contains a
verification number is executed;
and
(b) the electronic conveyancing
document, or a notice that the
document has been executed, is
received from an approved ELNO
by the Recorder of Titles -
the electronic conveyancing document is
taken to have been endorsed under
section 53(1)(b) of the Taxation
Administration Act 1997 in accordance
with the conditions of the approval that
relates to the document.
(6) In this section -
approval means an approval under
Division 2 of Part 6 of the
Taxation Administration Act
1997;
13
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
s. 12 Part 3 - Duties Act 2001 Further Amended
approved ELNO means an ELNO that
has been approved under the
Electronic Conveyancing
National Law (Tasmania) Act;
conveyancing transaction means a
transfer of land, a change in the
beneficial interest in land, or an
acquisition of land, that is, or, if it
were effected, would be, a
dutiable transaction;
digital signature, in relation to an
electronic conveyancing
document, means encrypted
electronic data intended for the
exclusive use of a particular
person as a means of identifying
that person as a person who signs
the document;
digitally signed, in relation to an
electronic conveyancing
document, means include in the
document a digital signature;
electronic conveyancing document
means an electronic document,
containing a verification number,
by which a conveyancing
transaction is, if the document is
executed, effected, or would, if
the document were executed, be
effected;
14
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
Part 3 - Duties Act 2001 Further Amended s. 12
ELN has the same meaning as
Electronic Lodgement Network
has in the Electronic
Conveyancing National Law
(Tasmania) Act;
ELNO has the same meaning as
Electronic Lodgement Network
Operator has in the Electronic
Conveyancing National Law
(Tasmania) Act;
estimation of duty means an
estimation of duty, issued under
subsection (2)(b), that has not
been revoked under
subsection (3);
executed, in relation to an electronic
conveyancing document, means
executed in accordance with
section 238, including by being
digitally signed;
proposed conveyancing transaction
means a conveyancing
transaction in respect of which an
electronic conveyancing
document, by which the
transaction is to be effected, has
not been executed;
TRO means an electronic database
system that is approved by the
15
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
s. 12 Part 3 - Duties Act 2001 Further Amended
Commissioner for the purposes of
this section;
verification number means a
verification number, issued under
subsection (2)(a), that has not
been revoked under
subsection (3).
16
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
Part 4 - Land Tax Act 2000 Amended s. 13
PART 4 - LAND TAX ACT 2000 AMENDED
13. Principal Act
In this Part, the Land Tax Act 2000* is referred
to as the Principal Act.
14. Section 6 amended (Principal residence land)
Section 6 of the Principal Act is amended by
inserting after subsection (8) the following
subsections:
(9) Subsections (10) and (11) apply in
relation to land in relation to a financial
year only if, but for those subsections,
the land would not, under this section, be
principal residence land in relation to that
financial year.
(10) This subsection and subsection (11)
apply to land in relation to a financial
year (in this section referred to as the
relevant financial year) beginning on 1
July of that year (the assessment day)
if -
(a) at 1 July in the previous financial
year (in this section referred to as
the critical date), land is principal
residence land under
subsection (1); and
*No. 74 of 2000
17
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
s. 14 Part 4 - Land Tax Act 2000 Amended
(b) the person who -
(i) was the sole owner of the
land on the critical date;
or
(ii) is a person who the
Commissioner determines
is to be taken to be the
sole owner of the land on
the critical date -
dies on or after the critical date
and before the assessment day;
and
(c) the principal residence of that
person was, on the critical date,
situated on the land; and
(d) the land is not, after the critical
date and before the assessment
day -
(i) sold in whole or in part;
or
(ii) transferred, in whole or in
part, other than to the
personal representative of
the deceased person.
(11) If subsection (10) applies to land in
relation to a relevant financial year -
18
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
Part 4 - Land Tax Act 2000 Amended s. 14
(a) the land is taken to be, on the
assessment day, principal
residence land; and
(b) section 26 does not apply in
relation to the land for the
relevant financial year.
(12) If -
(a) subsection (10) applies to land in
relation to a relevant financial
year; and
(b) another area of land was, at the
critical date, adjoining land under
subsection (2) in relation to the
land referred to in paragraph (a);
and
(c) the adjoining land satisfies, on the
assessment day, the requirements
of subsection (2)(a), (ab) and (d);
and
(d) no income is derived from the
adjoining land after the critical
date and before the assessment
day; and
(e) the adjoining land is not, after the
critical date and before the
assessment day -
(i) sold in whole or in part;
or
19
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
s. 15 Part 4 - Land Tax Act 2000 Amended
(ii) transferred, in whole or in
part, other than to the
personal representative of
the deceased person -
the adjoining land is taken to be, on the
assessment day, principal residence land
and section 26 does not apply in relation
to the adjoining land for the relevant
financial year.
15. Section 11 amended (List of owners)
Section 11 of the Principal Act is amended by
omitting subsection (2).
20
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
Part 5 - Land Titles Act 1980 Amended s. 16
PART 5 - LAND TITLES ACT 1980 AMENDED
16. Principal Act
In this Part, the Land Titles Act 1980* is referred
to as the Principal Act.
17. Section 170A amended (Combination of forms)
Section 170A of the Principal Act is amended as
follows:
(a) by omitting from subsection (1) "section
55 of the Valuation of Land Act 2001,
section 13A or 13B of the Land and
Income Taxation Act 1910 or";
(b) by omitting from subsection (2) "any
such Act" and substituting "section 121
of the Local Government Act 1993";
(c) by omitting from subsection (3) "any
such Act" and substituting "section 121
of the Local Government Act 1993".
18. Section 170B substituted
Section 170B of the Principal Act is repealed
and the following section is substituted:
*No. 19 of 1980
21
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
s. 18 Part 5 - Land Titles Act 1980 Amended
170B. Duty of Recorder to transmit certain
information
(1) The Recorder must, as soon as
practicable after receiving a notice under
section 121 of the Local Government Act
1993 in relation to land within a
municipal area, transmit details of the
notice to the general manager of the
council in relation to the municipal area.
(2) The Recorder must provide to the
Commissioner of State Revenue -
(a) the information, as specified in a
notice received by the Recorder
under section 121 of the Local
Government Act 1993; and
(b) the information, about the dealing
to which the notice relates -
that the Commissioner of State Revenue
requires for the purposes of any Act
related to taxation and requests the
Recorder to provide to him or her.
(3) The Recorder must provide to the
Valuer-General -
(a) the information, as specified in a
notice received by the Recorder
under section 121 of the Local
Government Act 1993; and
22
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
Part 5 - Land Titles Act 1980 Amended s. 18
(b) the information, about the dealing
to which the notice relates -
that the Valuer-General requires for the
purposes of the Valuation of Land Act
2001 and requests the Recorder to
provide to him or her.
23
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
s. 19 Part 6 - Local Government Act 1993 Amended
PART 6 - LOCAL GOVERNMENT ACT 1993
AMENDED
19. Principal Act
In this Part, the Local Government Act 1993* is
referred to as the Principal Act.
20. Section 121 amended (Change in ownership or
occupancy of land)
Section 121 of the Principal Act is amended as
follows:
(a) by omitting from subsection (2B)(a) "and
use of the land";
(b) by omitting from subsection (2B)(a) ",
the Land and Income Taxation Act 1910,
the Valuation of Land Act 2001";
(c) by omitting from subsection (2C)
"subsection (2) or (2A)" and substituting
"subsection (1), (1A), (2) or (2A)";
(d) by omitting from subsection (2D)
"subsection (2) or (2A)" and substituting
"subsection (1), (1A), (2) or (2A)";
(e) by omitting from subsection (2E)(a)
"subsection (2) or (2A)" and substituting
"subsection (1), (1A), (2) or (2A)";
*No. 95 of 1993
24
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
Part 6 - Local Government Act 1993 Amended s. 20
(f) by omitting from subsection (2E)(b)
"subsection (2) or (2A)" and substituting
"subsection (1), (1A), (2) or (2A)".
25
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
s. 21 Part 7 - Payroll Tax Act 2008 Amended
PART 7 - PAYROLL TAX ACT 2008 AMENDED
21. Principal Act
In this Part, the Payroll Tax Act 2008* is
referred to as the Principal Act.
22. Section 29 amended (Motor vehicle allowances)
Section 29(7) of the Principal Act is amended as
follows:
(a) by omitting paragraph (a) and
substituting the following paragraph:
(a) the rate of cents per kilometre
determined under subsection 28-
25(4) of the ITAA for the
purposes of subsection (1) of that
section in the financial year
immediately preceding the
financial year in which the
allowance is paid or payable; or
(b) by inserting in paragraph (b) "of cents
per kilometre" after "no rate".
*No. 16 of 2008
26
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
Part 8 - Taxation Administration Act 1997 Amended s. 23
PART 8 - TAXATION ADMINISTRATION ACT 1997
AMENDED
23. Principal Act
In this Part, the Taxation Administration Act
1997* is referred to as the Principal Act.
24. Section 3 amended (Interpretation)
Section 3 of the Principal Act is amended by
inserting after the definition of record the
following definition:
Recorder of Titles means the person
appointed as Recorder of Titles under
section 4(1) of the Land Titles Act 1980;
25. Section 20A amended (Commissioner may require
information to be provided)
Section 20A of the Principal Act is amended as
follows:
(a) by omitting from subsection (1)(b)
"ownership -" and substituting
"ownership; or";
(b) by inserting the following paragraph after
paragraph (b) in subsection (1):
*No. 74 of 1997
27
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
s. 25 Part 8 - Taxation Administration Act 1997 Amended
(c) a person who is authorised under
an approval and who has the
express or implied consent of -
(i) the transferee or a tax
agent of the transferee; or
(ii) the person who acquires
the interest in the
beneficial ownership or
the tax agent of that
person -
to so lodge the information -
(c) by omitting from subsection (1) "or an
agent of the Commissioner,";
(d) by inserting the following subsection
after subsection (1):
(1A) If an interest in land is transferred
or there is a change of the
beneficial ownership of an
interest in land -
(a) the transferor or the
person who held the
interest immediately
before the change of the
beneficial ownership; or
(b) a tax agent of the
transferor or of the person
who held the interest
immediately before the
28
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
Part 8 - Taxation Administration Act 1997 Amended s. 25
change of the beneficial
ownership; or
(c) a person who is
authorised under an
approval and who has the
express or implied
consent of -
(i) the transferor or a
tax agent of the
transferor; or
(ii) the person who
held the interest
immediately
before the change
of the beneficial
ownership or the
tax agent of that
person -
to so lodge the
information -
must lodge with the
Commissioner, in the approved
form, the information specified,
in an approved form, to be
required to be lodged in relation
to the transfer or change in
beneficial ownership.
Penalty: In the case of -
29
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
s. 25 Part 8 - Taxation Administration Act 1997 Amended
(a) a body corporate,
a fine not
exceeding 100
penalty units; or
(b) in any other case,
a fine not
exceeding 20
penalty units.
(e) by inserting in subsection (2) "for the
purposes of subsection (1) or (1A)" after
"an approved form";
(f) by inserting in subsection (2) "for the
purposes of subsection (1) or (1A)" after
"the approved form";
(g) by inserting in subsection (3) "or
endorsement" after "stamping";
(h) by omitting from subsection (4)
"subsection (1)(a) or (b)" twice occurring
and substituting "subsection (1)(a), (b) or
(c)";
(i) by inserting the following subsections
after subsection (4):
(5) A person referred to in
subsection (1A)(a), (b) or (c) is
taken to have complied with
subsection (1A) in relation to a
transfer or change in beneficial
ownership if any of the following
persons has complied with
30
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
Part 8 - Taxation Administration Act 1997 Amended s. 25
subsection (1A) in relation to the
transfer or change in beneficial
ownership:
(a) another person referred to
in subsection (1A)(a), (b)
or (c);
(b) a person acting on behalf
of the person referred to
in subsection (1A)(a), (b)
or (c);
(c) another person referred to
in subsection (1)(a), (b) or
(c).
(6) Without limiting the information
that may be specified in an
approved form, for the purposes
of subsection (1) or (1A), as
information required to be lodged
in relation to a transfer or change
in beneficial ownership, the
information so specified may
consist of, or include, information
that is required to be provided by
the State under Schedule 1,
subsection 396-55 of the Taxation
Administration Act 1953 of the
Commonwealth.
(7) As soon as practicable after
receiving information under
31
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
s. 26 Part 8 - Taxation Administration Act 1997 Amended
subsection (1) or (1A), the
Commissioner is to provide to -
(a) the Valuer-General so
much of the information
as is required by the
Valuer-General for the
purposes of the Valuation
of Land Act 2001; and
(b) the Recorder of Titles so
much of the information
as is required by the
Recorder of Titles for the
purposes of the Land
Titles Act 1980.
26. Section 77 amended (Permitted disclosures)
Section 77(1)(e) of the Principal Act is amended
by inserting after subparagraph (i) the following
subparagraph:
(ia) the Recorder of Titles, within the
meaning of the Land Titles Act 1980;
32
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
Part 9 - Taxation Administration Regulations 2010 Amended s. 27
PART 9 - TAXATION ADMINISTRATION
REGULATIONS 2010 AMENDED
27. Principal Regulations
In this Part, the Taxation Administration
Regulations 2010* are referred to as the
Principal Regulations.
28. Regulation 6 amended (Administrative fee)
Regulation 6(1) of the Principal Regulations is
amended by omitting ", other than by electronic
means," from the definition of relevant lodging.
*S.R. 2010, No. 133
33
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
s. 29 Part 10 - Valuation of Land Act 2001 Amended
PART 10 - VALUATION OF LAND ACT 2001
AMENDED
29. Principal Act
In this Part, the Valuation of Land Act 2001* is
referred to as the Principal Act.
30. Section 55 repealed
Section 55 of the Principal Act is repealed.
*No. 102 of 2001
34
Taxation and Related Legislation (Miscellaneous Amendments)
Act 2017
Act No. of
Part 11 - Concluding Provision s. 31
PART 11 - CONCLUDING PROVISION
31. Repeal of Act
This Act is repealed on the three hundred and
sixty fifth day from the day on which all of the
provisions of this Act commence.
Government Printer, Tasmania 35