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Fire Services Funding (Feasibility
Study) Bill 2009
Introduction Print
EXPLANATORY MEMORANDUM
General
The Fire Services Funding (Feasibility Study) Bill 2009 establishes a
framework to facilitate the conduct of a feasibility study for the purposes of
evaluating an existing or new tax, duty, levy or impost.
The Bill extends the powers of the Commissioner of State Revenue
(the Commissioner) to collect data required for a feasibility study.
The Bill also ensures privacy safeguards are in place regarding the collection,
use and disclosure of data collected.
Clause Notes
PART 1--PRELIMINARY
Clause 1 sets out the purpose of the Bill which is to amend the Taxation
Administration Act 1997 in relation to feasibility studies.
Clause 2 provides that the proposed Act will come into operation on the
day after the day on which it receives the Royal Assent.
Clause 3 provides that the Taxation Administration Act 1997 is referred
to as the Principal Act.
Clause 4 provides a definition of a feasibility study which will be inserted
into section 3 of the Principal Act.
A feasibility study is an examination and analysis conducted for
the purpose of--
· evaluating an existing tax, duty, levy or impost; or
· developing and evaluating policies and proposals for a
new or existing tax, duty, levy or impost.
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Clause 5 inserts a new general provision into section 7 of the Principal Act
in relation to the conduct of a feasibility study.
Clause 6 inserts a new Part 10A into the Principal Act to allow for the
conduct of feasibility studies in the public interest.
Section 116A(1) provides that the Commissioner may conduct
feasibility studies in relation to a new or existing tax, duty, levy
or impost in the public interest. This extends the role of the
Commissioner beyond the administration of the taxation laws.
Section 116A(2) provides that without limiting section 116A(1),
the Commissioner may conduct a feasibility study in relation to
fire services funding.
Section 116B(1) provides the power for the Commissioner to
issue a written notice requiring a person to provide information
for the purpose of conducting a feasibility study.
Section 116B(2) requires the Commissioner's notice to state the
purpose for which the information is required, the form in which
it is to be provided, to whom the information is to be provided,
and the time period for compliance. These requirements ensure
that the person receiving the notice is fully informed of their
obligations under the Part and the purpose of the information
request.
Section 116B(3) requires the Commissioner to allow the person
at least 30 days to comply with the information request.
Section 116B(4) ensures the Commissioner may only request
information where there are no other reasonable means available
to obtain that information (for example, information cannot be
requested if it is publicly available).
Division 2 of Part 9 of the Principal Act contains the
Commissioner's powers to investigate a person under the taxation
laws. Section 116B(5) ensures those investigative powers cannot
be applied for the purposes of conducting a feasibility study.
Section 116C confirms a person is not required to provide
information to the Commissioner for the purposes of a feasibility
study where giving the information would incriminate that
person.
Section 116D prohibits the use of information obtained in
accordance with the new Part for purposes other than the conduct
of a feasibility study.
Section 116E(1) prohibits the disclosure of information unless
permitted by Part 10A. The penalty for disclosing information
other than in accordance with Part 10A is 100 penalty units.
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Section 38 of the Freedom of Information Act 1982 confirms
that a document is an exempt document under that Act if secrecy
provisions in another enactment apply to the information of the
kind contained in that document. Section 116E(2) confirms
section 38 of the Freedom of Information Act 1982 applies to
documents obtained under Part 10A.
Division 3 of Part 9 of the Principal Act sets out the
circumstances in which information obtained under the
administration of a taxation law may be disclosed. Section 116E
ensures those permitted disclosures do not apply to information
obtained under Part 10A.
Section 116F provides that any information collected for the
purpose of a feasibility study cannot be admitted as evidence in
civil or criminal proceedings. This limits the use of information
to the conduct of a feasibility study.
Section 116G prescribes the circumstances in which the
Commissioner may disclose information that has been collected
for the purposes of a feasibility study. The Commissioner may
disclose information--
· to any person engaged in the administration or
enforcement of a taxation law or another law under the
general administration of the Commissioner, if the
disclosure is for the purpose of the conduct of a
feasibility study;
· to any person employed in or engaged to work in or for
the Department of Treasury and Finance, if the
disclosure is for the purpose of the conduct of a
feasibility study;
· with the consent of the person to whom the information
relates.
Information may be disclosed if it is general in nature.
Section 116H protects the privacy of any person to whom the
information relates by ensuring that the information disclosed
does not--
· identify a particular person; or
· disclose, in respect of a business, commercial or
financial undertaking, trade secrets or other matters of a
business, commercial or financial nature.
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Section 116I(1) prohibits the secondary disclosure of information
obtained under section 116(G)(a) or (b), unless the Commissioner
consents to the disclosure and the disclosure is for a purpose set
out in section 116G(a) or (b).
Where information has been disclosed in accordance with
section 116G(c), secondary disclosure is only permitted with the
consent of the Commissioner and of the person to whom the
information relates. Failure to comply with this provision can
result in a penalty of 100 penalty units.
Section 116I(2) applies the provisions of section 38 of the
Freedom of Information Act 1982 to information that is
disclosed under section 116G.
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