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TASMANIA
__________
TAXATION LEGISLATION
(MISCELLANEOUS AMENDMENTS AND
REPEAL) BILL 2002
__________
CONTENTS
PART 1 - PRELIMINARY
1. Short title
2. Commencement
PART 2 - DUTIES ACT 2001 AMENDED
3. Principal Act
4. Section 3 amended (Interpretation)
5. Section 4 repealed
6. Section 6 amended (Imposition of duty on certain
transactions concerning dutiable property)
7. Section 18 amended (What is the dutiable value of
dutiable property?)
8. Section 33 amended (Cancelled agreements)
9. Section 40 amended (Transfers back from a nominee)
10. Section 41 substituted
41. Property passing to beneficiaries
11. Section 46 substituted
46. Transfers between trustees and custodians of
superannuation funds or trusts
[Bill 90]-I
12. Section 53 amended (Exemptions relating to various
transactions)
13. Section 55 amended (Exemptions - transfers to married
couples or de facto couples)
14. Section 142 amended (When does a liability arise?)
15. Section 157 amended (Refinancing of loans)
16. Section 199 amended (Exemptions)
17. Section 219 amended (Duplicates or counterparts)
18. Section 227 amended (Miscellaneous exemptions)
19. Section 236 amended (Reassessments - failed
instruments)
20. Section 243 substituted
243. Registration of instruments
21. Section 251 amended (Application of Act)
PART 3 - LAND TAX ACT 2000 AMENDED
22. Principal Act
23. Section 3 amended (Interpretation)
24. Section 6 amended (Principal residence land)
25. Section 37 amended (Land tax rebate)
26. Section 39 amended (Recovery of unpaid land tax)
PART 4 - PAY-ROLL TAX ACT 1971 AMENDED
27. Principal Act
28. Section 2 amended (Interpretation)
29. Section 6 amended (Wages in respect of which liability to
pay-roll tax is imposed)
30. Section 7 amended (Imposition of pay-roll tax)
31. Section 11A amended (Annual adjustments)
PART 5 - TAXATION ADMINISTRATION ACT 1997
AMENDED
32. Principal Act
33. Section 3 amended (Interpretation)
2
34. Section 78 amended (Prohibition on secondary
disclosures of information)
35. Part 9A inserted
PART 9A - Reciprocal Arrangements
79A. Interpretation of Part 9A
79B. Investigations by corresponding Commissioners
79C. Investigations on behalf of corresponding
Commissioners
79D. Investigation powers
79E. Disclosure of information
79F. Confidentiality
79G. Evidence
79H. Immunity from liability
36. Section 94 amended (Refund of amount)
37. Section 95 amended (Payment of interest)
38. Section 96 amended (Payment of tax)
PART 6 - REPEAL
39. Taxation (Reciprocal Powers) Act 1993 repealed
3
4
TAXATION LEGISLATION
(MISCELLANEOUS AMENDMENTS AND
REPEAL) BILL 2002
(Brought in by the Minister for Education, the Honourable
Paula Catherine Wriedt)
A BILL FOR
An Act to amend the Duties Act 2001, the Land Tax
Act 2000, the Pay-roll Tax Act 1971 and the Taxation
Administration Act 1997 and to repeal the Taxation
(Reciprocal Powers) Act 1993
Be it enacted by His 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
Short title
1. This Act may be cited as the Taxation Legislation
(Miscellaneous Amendments and Repeal) Act 2002.
Commencement
2. (1) Sections 3, 4(b) and 14 are taken to have
commenced on 1 July 2001.
(2) Sections 4(a), 4(c), 5, 6, 7, 8, 9, 10, 12, 13, 15, 16,
17, 18, 19, 20 and 21 and Part 3 are taken to have
commenced on 1 July 2002.
[Bill 90] 5
s. 2 No. Taxation Legislation (Miscellaneous 2002
Amendments and Repeal)
(3) Sections 28, 30 and 31 commence on 1 July 2003.
(4) The remaining provisions of this Act commence
on the day on which this Act receives the Royal Assent.
6
2002 Taxation Legislation (Miscellaneous No. s. 3
Amendments and Repeal)
PART 2 - DUTIES ACT 2001 AMENDED
Principal Act
3. In this Part, the Duties Act 2001* is referred to as the
Principal Act.
Section 3 amended (Interpretation)
4. Section 3 of the Principal Act is amended as follows:
(a) by omitting the definition of "lease" and
substituting the following definition:
"lease" means -
(a) a lease of land in Tasmania
or an agreement for a lease
of land in Tasmania; or
(b) an agreement (such as a
licence) by which a right to
use land in Tasmania at any
time and for any purpose is
conferred on or acquired by a
person;
(b) by omitting the definition of "mortgage" and
substituting the following definition:
"mortgage" -
(a) subject to paragraph (b), has
the meaning given by
section 139; and
*No. 15 of 2001
7
s. 4 No. Taxation Legislation (Miscellaneous 2002
Amendments and Repeal)
(b) for the purposes of
sections 227A and 227C and
the definitions of "mortgage-
backed security" and "pool of
mortgages", means a
mortgage of any estate or
interest in land, including a
leasehold estate or interest
in land, whether the land is
situated in Tasmania or
elsewhere, and includes a
charge over any such land;
(c) by inserting the following definition after the
definition of "private corporation":
"private hospital" means a privately
owned institution the main object
of which is to provide overnight
accommodation for the treatment
of -
(a) persons suffering from any
illness, injury or infirmity;
or
(b) pregnant women or women
immediately after childbirth;
or
(c) persons who are visually,
hearing or speech impaired
or who are substantially and
permanently handicapped
by any illness, injury or
congenital deformity or by
any other prescribed
disability; or
8
2002 Taxation Legislation (Miscellaneous No. s. 5
Amendments and Repeal)
(d) persons who are elderly and
infirm;
Section 4 repealed
5. Section 4 of the Principal Act is repealed.
Section 6 amended (Imposition of duty on certain
transactions concerning dutiable property)
6. Section 6(3) of the Principal Act is amended by omitting
", an exchange and a buy-back of shares in accordance
with Division 2 of Part 2J.1 of the Corporations Act" from
the definition of "transfer" and substituting "and an
exchange".
Section 18 amended (What is the dutiable value of
dutiable property?)
7. Section 18(3) of the Principal Act is amended by
omitting "that also has a relevant connection with the
Commonwealth or another Australian jurisdiction is to be
apportioned in accordance with section 24" and
substituting ", to which section 24 applies, is to be
determined in accordance with section 24".
Section 33 amended (Cancelled agreements)
8. Section 33(2) of the Principal Act is amended as follows:
(a) by omitting from paragraph (b) "annulled -"
and substituting "annulled; or";
(b) by inserting the following paragraph after
paragraph (b):
9
s. 9 No. Taxation Legislation (Miscellaneous 2002
Amendments and Repeal)
(c) 3 years after the payment of duty
pursuant to a special arrangement
for the lodging of returns and
payment of tax under Part 6 of the
Taxation Administration Act
1997 -
Section 40 amended (Transfers back from a
nominee)
9. Section 40(3) of the Principal Act is amended as follows:
(a) by omitting from paragraph (b) "transferor -"
and substituting "transferor; or";
(b) by inserting the following paragraph after
paragraph (b):
(c) 3 years after the payment of duty
pursuant to a special arrangement
for the lodging of returns and
payment of tax under Part 6 of the
Taxation Administration Act
1997 -
Section 41 substituted
10. Section 41 of the Principal Act is repealed and the
following section is substituted:
Property passing to beneficiaries
41. Duty of $20 is chargeable under this Chapter in
respect of a transfer of dutiable property that is
subject to a trust ("the principal trust") to a
beneficiary of the principal trust if -
10
2002 Taxation Legislation (Miscellaneous No. s. 11
Amendments and Repeal)
(a) the beneficiary was a beneficiary when
the property, or what was substantially
the same property, was first vested in a
trustee of the principal trust; and
(b) the transfer is -
(i) to the beneficiary absolutely; or
(ii) to the beneficiary as trustee of
another trust ("the second trust")
of which all the beneficiaries are
natural persons who were
beneficiaries of the second trust
when the property, or what was
substantially the same property,
was first vested in a trustee of the
principal trust; and
(c) the duty charged by this Act in respect of
the first vesting of the property, or what
was substantially the same property, in
a trustee of the principal trust has been
paid.
Section 46 substituted
11. Section 46 of the Principal Act is repealed and the
following section is substituted:
Transfers between trustees and custodians of
superannuation funds or trusts
46. (1) This section applies to the following dutiable
transactions:
(a) a transfer of, or an agreement to
transfer, dutiable property from a
trustee of -
11
s. 11 No. Taxation Legislation (Miscellaneous 2002
Amendments and Repeal)
(i) a complying superannuation fund;
or
(ii) a pooled superannuation trust; or
(iii) a fund or trust that, in the opinion
of the trustees, will be a complying
superannuation fund or a pooled
superannuation trust within 12
months after the transfer takes
effect -
to a custodian of the trustee of the fund
or trust, where there is no change in the
beneficial ownership of the property;
(b) a transfer of, or an agreement to
transfer, dutiable property from a
custodian of a trustee of -
(i) a complying superannuation fund;
or
(ii) a pooled superannuation trust; or
(iii) a fund or trust that, in the opinion
of the trustees, will be a complying
superannuation fund or a pooled
superannuation trust within 12
months after the transfer takes
effect -
to a trustee of the fund or trust, where
there is no change in the beneficial
ownership of the property;
(c) a transfer of, or an agreement to
transfer, dutiable property from a
custodian of a trustee of -
12
2002 Taxation Legislation (Miscellaneous No. s. 12
Amendments and Repeal)
(i) a complying superannuation fund;
or
(ii) a pooled superannuation trust; or
(iii) a fund or trust that, in the opinion
of the trustees, will be a complying
superannuation fund or a pooled
superannuation trust within 12
months after the transfer takes
effect -
to another custodian of the trustee of the
fund or trust, where there is no change
in the beneficial ownership of the
property.
(2) The duty chargeable on a dutiable
transaction to which this section applies is $20.
(3) In this section, "complying
superannuation fund" includes a complying
approved deposit fund and an eligible rollover fund.
Section 53 amended (Exemptions relating to various
transactions)
12. Section 53 of the Principal Act is amended as follows:
(a) by inserting in paragraph (d) ", excluding
premiums paid on the granting of a lease"
after "lease";
(b) by omitting from paragraph (o) "section 59 of
the Crown Lands Act 1976." and substituting
"section 59 of the Crown Lands Act 1976;";
(c) by inserting the following paragraph after
paragraph (o):
13
s. 13 No. Taxation Legislation (Miscellaneous 2002
Amendments and Repeal)
(p) a surrender of a forestry right,
within the meaning of the Forestry
Rights Registration Act 1990.
Section 55 amended (Exemptions - transfers to
married couples or de facto couples)
13. Section 55 of the Principal Act is amended as follows:
(a) by inserting in subsection (1)(a) "or a de facto
couple" after "couple";
(b) by inserting in subsection (1)(b)(i) "or the de
facto couple" after "couple";
(c) by inserting in subsection (1)(b)(ii) "or the de
facto couple" after "couple";
(d) by inserting in subsection (1)(b)(iii) "or the de
facto couple" after "couple";
(e) by inserting in subsection (1)(c) "or the de facto
couple" after "couple";
(f) by omitting subsection (2) and substituting the
following subsection:
(2) In this section -
"de facto couple" means persons who
live in a de facto relationship,
within the meaning of the De
Facto Relationship Act 1999;
"private dwelling house" includes a
lot, within the meaning of the
Strata Titles Act 1998, used as a
place of residence.
14
2002 Taxation Legislation (Miscellaneous No. s. 14
Amendments and Repeal)
Section 142 amended (When does a liability arise?)
14. Section 142(3) of the Principal Act is amended as
follows:
(a) by inserting ", other than a security interest in
land," after "security";
(b) by inserting "exempt from duty or is" after "is".
Section 157 amended (Refinancing of loans)
15. Section 157(1) of the Principal Act is amended by
omitting paragraph (b) and substituting the following
paragraph:
(b) the security or part of the security is the same
as under the previous mortgage; and
Section 199 amended (Exemptions)
16. Section 199 of the Principal Act is amended as follows:
(a) by omitting "Duty" and substituting "(1) Duty";
(b) by omitting from paragraph (e) "Transport Act
1981." and substituting "Transport Act 1981;";
(c) by inserting after paragraph (e) the following
paragraph:
(f) an application for transfer of
registration of a motor vehicle
made by a shareholder to register
the motor vehicle in the name of
the shareholder if -
15
s. 17 No. Taxation Legislation (Miscellaneous 2002
Amendments and Repeal)
(i) the transfer is in the course
of a distribution of assets of
a company because of the
winding-up of the company;
and
(ii) the distribution is in
accordance with the
shareholder's entitlement in
the undistributed assets of
the company immediately
before the application to
transfer.
(d) by inserting the following subsection:
(2) Subsection (1)(f) does not apply to a
distribution to a shareholder who was not a
shareholder for at least 12 months
immediately prior to the notice of appointment
of liquidator being lodged under section 537 of
the Corporations Act.
Section 219 amended (Duplicates or counterparts)
17. Section 219(3) of the Principal Act is amended by
omitting "it is proved to the Commissioner's satisfaction
that".
Section 227 amended (Miscellaneous exemptions)
18. Section 227(1) of the Principal Act is amended by
inserting after paragraph (i) the following paragraph:
(ia) any agreement entered into under Part 5 of
the Land Use Planning and Approvals Act
1993;
16
2002 Taxation Legislation (Miscellaneous No. s. 19
Amendments and Repeal)
Section 236 amended (Reassessments - failed
instruments)
19. Section 236(2) of the Principal Act is amended as
follows:
(a) by omitting from paragraph (b) "failed -" and
substituting "failed; or";
(b) by inserting the following paragraph after
paragraph (b):
(c) 3 years after the payment of duty
pursuant to a special arrangement
for the lodging of returns and
payment of tax under Part 6 of the
Taxation Administration Act
1997 -
Section 243 substituted
20. Section 243 of the Principal Act is repealed and the
following section is substituted:
Registration of instruments
243. 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 chargeable with duty unless -
(a) notwithstanding a provision of any other
Act, it is duly stamped; or
(b) it is endorsed by the Commissioner or in
a manner approved by the
Commissioner.
Penalty: Fine not exceeding 100 penalty units.
17
s. 21 No. Taxation Legislation (Miscellaneous 2002
Amendments and Repeal)
Section 251 amended (Application of Act)
21. Section 251(1) of the Principal Act is amended by
omitting "stamp duty" and substituting "duty imposed
under this Act".
18
2002 Taxation Legislation (Miscellaneous No. s. 22
Amendments and Repeal)
PART 3 - LAND TAX ACT 2000 AMENDED
Principal Act
22. In this Part, the Land Tax Act 2000* is referred to as
the Principal Act.
Section 3 amended (Interpretation)
23. Section 3 of the Principal Act is amended as follows:
(a) by omitting "in this State" from paragraph (a)
of the definition of "agent";
(b) by omitting "outside this State" from
paragraph (a) of the definition of "agent";
(c) by omitting "person; and" from paragraph
(a)(iii) of the definition of "agent" and
substituting "person; or";
(d) by omitting paragraph (b) from the definition
of "agent" and substituting the following
paragraph:
(b) directly or indirectly sells or
otherwise disposes of any real
property belonging to another
person;
Section 6 amended (Principal residence land)
24. Section 6 of the Principal Act is amended as follows:
*No. 74 of 2000
19
s. 25 No. Taxation Legislation (Miscellaneous 2002
Amendments and Repeal)
(a) by omitting from subsection (1) "of" third
occurring and substituting "interest in";
(b) by inserting in subsection (4)(a) "beneficially"
after "is".
Section 37 amended (Land tax rebate)
25. Section 37(1) of the Principal Act is amended by
omitting paragraph (b) and substituting the following
paragraph:
(b) during that financial year a dwelling was
constructed on the land and occupied as
principal residence -
(i) by the owner or a related person of the
owner; or
(ii) by a person who owns 50 per cent or
more of the shares in the company that
owns the land; and
Section 39 amended (Recovery of unpaid land tax)
26. Section 39 of the Principal Act is amended by omitting
subsection (1) and substituting the following subsection:
(1) The Commissioner may recover -
(a) from an agent any unpaid land tax in
respect of land of which the agent is the
representative of the owner; or
(b) from a mortgagee in possession of land
any unpaid land tax in respect of that
land.
20
2002 Taxation Legislation (Miscellaneous No. s. 27
Amendments and Repeal)
PART 4 - PAY-ROLL TAX ACT 1971 AMENDED
Principal Act
27. In this Part, the Pay-roll Tax Act 1971* is referred to
as the Principal Act.
Section 2 amended (Interpretation)
28. Section 2 of the Principal Act is amended as follows:
(a) by omitting "collector; and" from paragraph (d)
of the definition of "wages" in subsection (1)
and substituting "collector;";
(b) by omitting "services -" from paragraph (e) of
the definition of "wages" in subsection (1) and
substituting "services; and";
(c) by inserting the following paragraph after
paragraph (e) in the definition of "wages" in
subsection (1):
(f) a payment made in consequence of
the retirement from, or
termination of, any office or
employment of an employee,
being -
(i) a lump sum payment paid
before or after that
retirement or termination in
respect of unused annual
leave, or unused annual
leave and a bonus, loading
*No. 43 of 1971
21
s. 29 No. Taxation Legislation (Miscellaneous 2002
Amendments and Repeal)
or other additional payment
relating to that leave; or
(ii) an amount paid in respect of
unused long service leave; or
(iii) so much of any eligible
termination payment
(within the meaning of
section 27A of the Income
Tax Assessment Act 1936 of
the Commonwealth) paid or
payable by an employer,
whether or not paid to the
employee or to any other
person or body, that would
be included in the assessable
income of an employee under
Subdivision AA of Division 2
of Part III of that Act if the
whole of the eligible
termination payment had
been paid to the employee -
(d) by omitting subsection (2) and substituting the
following subsection:
(2) For the purposes of this Act, the
value of taxable wages, comprising a fringe
benefit, is the value that would be the fringe
benefits taxable amount for the purposes of
the Fringe Benefits Tax Assessment Act 1986 of
the Commonwealth as amended and in force
for the time being.
Section 6 amended (Wages in respect of which
liability to pay-roll tax is imposed)
29. Section 6 of the Principal Act is amended as follows:
22
2002 Taxation Legislation (Miscellaneous No. s. 30
Amendments and Repeal)
(a) by omitting paragraph (a) from subsection (1)
and substituting the following paragraph:
(a) are wages that are paid or payable
in this State, not being so paid or
payable in respect of -
(i) services performed or
rendered wholly in one other
State; or
(ii) subject to subsection (1AA),
services performed or
rendered by a person wholly
in another country for a
continuous period of more
than 6 months beginning on
the day on which wages
were first paid or payable to
that person for services so
performed or rendered; or
(b) by inserting the following subsection after
subsection (1):
(1AA) Wages referred to in
subsection (1)(a)(ii) are liable to pay-roll tax
under this Act during the period of 6 months
beginning on the day on which wages were
first paid or payable for the relevant services.
Section 7 amended (Imposition of pay-roll tax)
30. Section 7 of the Principal Act is amended by inserting
after subsection (2B) the following subsection:
(2C) If the Australian wages paid or payable
by an employer for a month after June 2003 are
more than $84 167 for that month, the rate of pay-
23
s. 31 No. Taxation Legislation (Miscellaneous 2002
Amendments and Repeal)
roll tax payable for that month in respect of taxable
wages included in those Australian wages is 6.10%.
Section 11A amended (Annual adjustments)
31. Section 11A of the Principal Act is amended as follows:
(a) by inserting the following subsection after
subsection (3A):
(3B) For any employer the annual
amount of pay-roll tax payable under
subsection (1) for a financial year commencing
on or after 1 July 2003 is -
(a) if adjusted Australian wages for
the year are $1 010 000 or less, nil;
or
(b) if adjusted Australian wages for
the year are more than $1 010 000,
an amount ascertained by
applying the rate of 6.10% to the
difference between the total of the
taxable wages paid or payable by
the employer during that financial
year and an amount calculated in
accordance with the following
formula:
(b) by omitting from subsection (3C) "subsections
(3) and (3A)" and substituting "subsections (3),
(3A) and (3B)".
24
2002 Taxation Legislation (Miscellaneous No. s. 32
Amendments and Repeal)
PART 5 - TAXATION ADMINISTRATION ACT 1997
AMENDED
Principal Act
32. In this Part, the Taxation Administration Act 1997* is
referred to as the Principal Act.
Section 3 amended (Interpretation)
33. Section 3 of the Principal Act is amended by inserting
", unless the contrary intention appears" after "In this
Act".
Section 78 amended (Prohibition on secondary
disclosures of information)
34. Section 78 of the Principal Act is amended as follows:
(a) by omitting from paragraph (a) "revenue; and"
and substituting "revenue and the
Commissioner consents to the disclosure; or";
(b) by omitting paragraph (b) and substituting the
following paragraph:
(b) the disclosure is made to enable
the collection of outstanding debts
imposed under a taxation law and
the Commissioner consents to the
disclosure.
*No. 74 of 1997
25
s. 35 No. Taxation Legislation (Miscellaneous 2002
Amendments and Repeal)
Part 9A inserted
35. After section 79 of the Principal Act, the following
Part is inserted:
PART 9A - RECIPROCAL ARRANGEMENTS
Interpretation of Part 9A
79A. In this Part -
"authorised person" means a corresponding
authorised person and a State
authorised person;
"Commissioner" means a corresponding
Commissioner and a State
Commissioner;
"corresponding authorised person" means
a person authorised under section 79B;
"corresponding Commissioner" means the
holder of an office under any
corresponding law declared by the
Minister by order to be a corresponding
Commissioner;
"corresponding law" means a law of the
Commonwealth or of another State or of
a Territory declared by the Minister by
order to be a corresponding law that -
(a) corresponds to this Act; or
(b) is a Commonwealth, State or
Territory Taxation Act within the
meaning of an Act of the
Commonwealth, State or
Territory;
26
2002 Taxation Legislation (Miscellaneous No. s. 35
Amendments and Repeal)
"investigation power" means a power
specified in Division 1 of Part 9;
"State authorised person" means a person
authorised under section 79C;
"State Commissioner" means any of the
following:
(a) the Commissioner of State
Revenue;
(b) the holder of any other office
declared by the Minister by order
to be a State Commissioner;
"State Taxation Act" means -
(a) a taxation law; or
(b) any Act declared by the Minister
by order to be a State Taxation
Act.
Investigations by corresponding
Commissioners
79B. (1) In relation to an investigation in this State
to ascertain any person's liability or entitlement
under a corresponding law, a corresponding
Commissioner may exercise any investigation power
that the corresponding Commissioner may exercise
under the corresponding law.
(2) A corresponding Commissioner may only
exercise an investigation power -
(a) with the written approval of the State
Commissioner; and
27
s. 35 No. Taxation Legislation (Miscellaneous 2002
Amendments and Repeal)
(b) while that approval is in force; and
(c) in accordance with any conditions of that
approval.
(3) The State Commissioner, by notice in
writing, may -
(a) give an approval subject to any
condition; and
(b) vary or revoke an approval; and
(c) vary or revoke a condition of an
approval.
(4) A corresponding Commissioner, by a
certificate of authority, may authorise a person to
exercise in accordance with this section any
investigation power the corresponding
Commissioner may exercise under this section.
Investigations on behalf of corresponding
Commissioners
79C. (1) A corresponding Commissioner, by notice
in writing, may request a State Commissioner to
exercise on his or her behalf or on behalf of a
corresponding authorised person any investigation
power that he or she may exercise under the
corresponding law.
(2) A State Commissioner may only exercise a
power on behalf of a corresponding Commissioner in
accordance with any -
(a) conditions specified by the corresponding
Commissioner at any time and approved
by the State Commissioner; and
28
2002 Taxation Legislation (Miscellaneous No. s. 35
Amendments and Repeal)
(b) conditions specified by the State
Commissioner.
(3) A State Commissioner, by a certificate of
authority, may authorise a person to exercise in
accordance with this section any power requested to
be exercised by the State Commissioner under
subsection (1).
Investigation powers
79D. (1) Subject to subsection (3), a Commissioner
may exercise any power under Part 9 as if he or she
were the Commissioner for the purposes of that
Part.
(2) Subject to subsection (3), an authorised
person may exercise any power under Part 9 as if he
or she were an authorised officer.
(3) A Commissioner or an authorised person
may not exercise any power referred to in
subsection (1) or (2) unless he or she produces at the
time of exercising the power a certificate of authority
given under section 79B or 79C.
Disclosure of information
79E. (1) A State Commissioner and a State
authorised person may disclose any information
relating to the affairs of a person obtained under this
Part to any of the following:
(a) the Commissioner, Second
Commissioner or a Deputy
Commissioner under any law of the
Commonwealth relating to taxation, or
29
s. 35 No. Taxation Legislation (Miscellaneous 2002
Amendments and Repeal)
to any person authorised by that
Commissioner, Second Commissioner or
Deputy Commissioner;
(b) the Commissioner or any other officer of
any State or Territory of the
Commonwealth administering any law
of the State or Territory relating to
taxation, or to any person authorised by
that Commissioner or other officer;
(c) the National Crime Authority or a
person authorised by that Authority;
(d) the Australian Securities and
Investments Commission or a person
authorised by that Commission;
(e) a police officer or a member of a police
force of another State or a Territory of
the Commonwealth;
(f) the Australian Federal Police;
(g) any other authority or person
responsible for the enforcement of the
laws of the Commonwealth or of any
State or Territory of the Commonwealth.
(2) If a State Commissioner consents to the
disclosure of any information relating to the affairs
of a person obtained under this Part by a
corresponding Commissioner, the corresponding
Commissioner and corresponding authorised person
may, subject to any terms of the consent, disclose the
information -
(a) to any person referred to in
subsection (1); and
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2002 Taxation Legislation (Miscellaneous No. s. 35
Amendments and Repeal)
(b) to any person to whom he or she is
permitted under the corresponding law
to disclose information obtained under
the corresponding law.
(3) If a corresponding Commissioner consents
to the disclosure of any information relating to the
affairs of a person obtained under a corresponding
law by a State Commissioner, the State
Commissioner and a State authorised person may,
subject to any terms of the consent, disclose the
information -
(a) to any person referred to in
subsection (1); and
(b) to any person to whom he or she is
permitted under a State Taxation Act to
disclose information obtained under that
State Taxation Act.
(4) This section prevails over any provision of
any State Taxation Act relating to the disclosure of
information.
Confidentiality
79F. Any records or information obtained under this
Part or under a corresponding law are exempt from
the provisions of the Freedom of Information Act
1991.
Evidence
79G. The production of a document purporting to be
certified by a corresponding Commissioner as a copy
of, or extract from, a document furnished to, or
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s. 36 No. Taxation Legislation (Miscellaneous 2002
Amendments and Repeal)
issued by, the corresponding Commissioner is, for all
purposes, sufficient evidence of the matter contained
in the document, without production of the original.
Immunity from liability
79H. A Commissioner or an authorised person is
not personally liable for an honest act or omission
done or made in the exercise or purported exercise of
a power under this Part or a corresponding law.
Section 94 amended (Refund of amount)
36. Section 94(2) of the Principal Act is amended by
inserting ", the decision of the Commissioner is not
affirmed on review" after "part".
Section 95 amended (Payment of interest)
37. Section 95 of the Principal Act is amended by omitting
"section 35(a)" and substituting "section 35(1)(a)".
Section 96 amended (Payment of tax)
38. Section 96(1)(a) of the Principal Act is amended as
follows:
(a) by omitting "a cash payment made at, or";
(b) by omitting "to," and substituting "to".
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2002 Taxation Legislation (Miscellaneous No. s. 39
Amendments and Repeal)
PART 6 - REPEAL
Taxation (Reciprocal Powers) Act 1993 repealed
39. The Taxation (Reciprocal Powers) Act 1993 is
repealed.
Government Printer, Tasmania 33