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This is a Bill, not an Act. For current law, see the Acts databases.


REVENUE LAWS AMENDMENT BILL 2012

                       Western Australia


      Revenue Laws Amendment Bill 2012

                          CONTENTS


         Part 1 -- Preliminary
1.       Short title                                              2
2.       Commencement                                             2
         Part 2 -- Duties Act 2008 amended
3.       Act amended                                              3
4.       Section 28 amended                                       3
5.       Section 42 amended                                       3
6.       Section 42 amended                                       3
7.       Section 43 amended                                       4
8.       Section 127 replaced                                     5
         127.     Some transfers etc. of dutiable property
                  from superannuation fund to member,
                  dependant or representative                5
9.       Section 138 amended                                      5
10.      Section 148 amended                                      6
11.      Section 161 amended                                      6
12.      Section 164 amended                                      6
13.      Section 166 amended                                      6
14.      Sections 167 and 168 replaced                            7
         167.     Exemption if nominal duty would be
                  chargeable on transfer                     7
         168.     Exemption if transfer duty would not be
                  chargeable                                 7
15.      Section 176 amended                                      8
16.      Section 179 amended                                      8
17.      Section 184 amended                                      9
18.      Section 186 amended                                      9
19.      Section 187 amended                                      9
20.      Section 188 amended                                     10
21.      Sections 189 to 192 replaced                            10


                            284--1                                page i
Revenue Laws Amendment Bill 2012



Contents



             189.     Reduction for s. 188                          10
      22.    Section 189 amended                                         11
      23.    Section 204 amended                                         12
      24.    Section 250 amended                                         12
      25.    Schedule 3 clause 13 deleted                                12
             Part 3 -- First Home Owner Grant
                  Act 2000 amended
      26.    Act amended                                                 13
      27.    Section 7A amended                                          13
      28.    Section 7B amended                                          13
      29.    Section 28 amended                                          14
      30.    Section 29A inserted                                        15
             29A.     Relationship with Duties Act 2008 and
                      Taxation Administration Act 2003              15
      31.    Section 30A inserted                                        18
             30A.     Time limit for making decision on objection   18
      32.    Section 31 amended                                          20
             Part 4 -- Land Tax Assessment
                  Act 2002 amended
      33.    Act amended                                                 21
      34.    Glossary clause 6 amended                                   21
             Part 5 -- Pay-roll Tax Assessment
                  Act 2002 amended
      35.    Act amended                                                 23
      36.    Section 30 amended                                          23
      37.    Section 32 amended                                          23
      38.    Section 33 amended                                          23
      39.    Section 34 amended                                          24
      40.    Section 38 amended                                          24
      41.    Section 41C inserted                                        25
             41C.     Exempt wages -- DSC disability support
                      and disability wages subsidy                  25
      42.    Section 45 amended                                          27
      43.    Glossary clause 1 amended                                   27




page ii
                           Western Australia


                     LEGISLATIVE ASSEMBLY



        Revenue Laws Amendment Bill 2012


                               A Bill for


An Act to amend --
•  the Duties Act 2008; and
•  the First Home Owner Grant Act 2000; and
•  the Land Tax Assessment Act 2002; and
•  the Pay-roll Tax Assessment Act 2002.



The Parliament of Western Australia enacts as follows:




                                                         page 1
     Revenue Laws Amendment Bill 2012
     Part 1        Preliminary

     s. 1



1                           Part 1 -- Preliminary
2    1.       Short title
3             This is the Revenue Laws Amendment Act 2012.

4    2.       Commencement
5             This Act comes into operation as follows --
6              (a) Part 1 -- on the day on which this Act receives the
7                    Royal Assent (assent day);
8              (b) Part 2, other than sections 5, 6, 7, 12, 15, 18, 22 and 25,
9                    is deemed to have come into operation on 1 July 2008;
10             (c) Part 4 is deemed to have come into operation on
11                   1 July 2009;
12             (d) Part 5 --
13                      (i) comes into operation on 1 July 2012,
14                           immediately after the Pay-roll Tax Assessment
15                           Amendment Act 2010 Part 2 Division 3 comes
16                           into operation, if assent day is not later than
17                           1 July 2012; or
18                     (ii) is deemed to have come into operation on
19                           1 July 2012, immediately after the Pay-roll Tax
20                           Assessment Amendment Act 2010 Part 2
21                           Division 3 comes into operation, if assent day is
22                           later than 1 July 2012;
23             (e) the rest of the Act -- on the day after assent day.




     page 2
                                              Revenue Laws Amendment Bill 2012
                                          Duties Act 2008 amended       Part 2

                                                                                  s. 3



1                      Part 2 -- Duties Act 2008 amended
2    3.          Act amended
3                This Part amends the Duties Act 2008.

4    4.          Section 28 amended
5                In section 28(6) delete "127(b)," and insert:
6

7                127(2)(d),
8


9    5.          Section 42 amended
10        (1)    Delete section 42(2)(b) and insert:
11

12                       (b)   the agreement is duty endorsed on the basis that
13                             duty has been paid or is payable at the general
14                             or a concessional rate (that is, under Schedule 2
15                             Division 1 or 2); and
16                       (c)   duty would, but for this section, be chargeable
17                             on the transfer of the property at the rate at
18                             which duty was chargeable on the agreement.
19

20        (2)    After section 42(3) insert:
21

22              (4A)   If, but for this subsection, subsections (1) and (3)
23                     would both apply to the transfer of dutiable property,
24                     subsection (1) does not apply.
25

26   6.          Section 42 amended
27               Before section 42(4) insert:
28

29              (4B)   If an agreement for the transfer of dutiable property is
30                     duty endorsed, duty is not chargeable on the transfer of

                                                                            page 3
     Revenue Laws Amendment Bill 2012
     Part 2        Duties Act 2008 amended

     s. 7



1                    the property under the agreement to the purchaser in
2                    the purchaser's capacity as --
3                      (a) a trustee of a unit trust scheme if --
4                               (i) the purchaser is an individual and is the
5                                    sole unit holder in the unit trust; or
6                              (ii) the purchaser is a unit holder in the unit
7                                    trust and is related, as referred to in
8                                    section 43(1)(a), (b), (c), (d) or (e), to
9                                    each of the other unit holders;
10                           or
11                     (b) a trustee, other than a trustee of a discretionary
12                           trust or a unit trust scheme, if the beneficiary
13                           and the purchaser are related as referred to in
14                           section 43(1)(a), (b), (c), (d) or (e).
15            (4C)   A reference in subsection (4B) to a unit holder or to a
16                   beneficiary is limited to a reference to a unit holder or
17                   beneficiary whose interest in the scheme or trust is a
18                   beneficial interest.
19


20   7.        Section 43 amended
21             In section 43(4)(c) delete "unless the beneficiary and the trustee
22             are also related." and insert:
23

24                           unless --
25                             (i) the purchaser and the transferee are
26                                  related as referred to in
27                                  subsection (1)(a), (b), (c), (d) or (e); and
28                            (ii) the purchaser and the beneficiary are
29                                  related as referred to in
30                                  subsection (1)(a), (b), (c), (d) or (e).
31




     page 4
                                            Revenue Laws Amendment Bill 2012
                                        Duties Act 2008 amended       Part 2

                                                                               s. 8



1    8.     Section 127 replaced
2           Delete section 127 and insert:
3


4         127.    Some transfers etc. of dutiable property from
5                 superannuation fund to member, dependant or
6                 representative
7           (1)   In this section, each of these terms has the meaning
8                 given in the Commonwealth Act section 10(1) --
9                 dependant
10                legal personal representative
11          (2)   Nominal duty is chargeable in respect of a transfer of,
12                or an agreement for the transfer of, dutiable property
13                from the trustee of a superannuation fund to --
14                  (a) a member of the fund; or
15                  (b) where the member has died -- a dependent of,
16                        or the legal personal representative of, the
17                        member,
18                if --
19                   (c)     the member was a member of the fund when
20                           the property first became part of the fund; and
21                  (d)      the unencumbered value of the property
22                           transferred does not exceed the value of the
23                           member's interest in the fund; and
24                     (e)   there is, or will be, no consideration for the
25                           transfer or agreement.
26


27   9.     Section 138 amended
28          In section 138(1) after "the same" insert:
29

30          or other
31


                                                                          page 5
     Revenue Laws Amendment Bill 2012
     Part 2        Duties Act 2008 amended

     s. 10



1    10.      Section 148 amended
2             In section 148 insert in alphabetical order:
3

4                     related person has the meaning given in section 162;
5


6    11.      Section 161 amended
7             In section 161 delete the definition of related person.
8             Note: The heading to section 161 is to read:

9                     Term used

10   12.      Section 164 amended
11            In section 164:
12              (a) in paragraph (a)(ii) delete "interest;" and insert:
13

14                     interest; or
15

16              (b)    after paragraph (a)(ii) insert:
17

18                             (iii)   the interest of a related person is a
19                                     significant interest;
20


21   13.      Section 166 amended
22            In section 166(b):
23              (a) delete "(3), 189(2), 190(2) or 191(2)" and insert:
24

25                     (3)
26

27              (b)    delete "190(1) or 192." and insert:
28

29                     189.
30


     page 6
                                              Revenue Laws Amendment Bill 2012
                                          Duties Act 2008 amended       Part 2

                                                                                     s. 14



1    14.     Sections 167 and 168 replaced
2            Delete sections 167 and 168 and insert:
3

4          167.     Exemption if nominal duty would be chargeable on
5                   transfer
6            (1)    An acquisition, by a person (the acquiring person) of
7                   an interest in a landholder, is exempt if nominal duty
8                   would be chargeable on the transfer, at the time of the
9                   acquisition, by the person from whom the interest in
10                  the landholder was acquired (the relinquishing person)
11                  to the acquiring person of land of the landholder, or of
12                  a linked entity in respect of the landholder, as if the
13                  land were that of the relinquishing person.
14           (2)    If the acquiring person did not acquire the interest in
15                  the landholder from another person, the reference to the
16                  person from whom the interest in the landholder was
17                  acquired is to be read (according to what is relevant) as
18                  a reference to the or a person --
19                    (a) whose interest in the landholder is decreased
20                           because of the acquisition; or
21                    (b) whose interest in the landholder decreased
22                           resulting in the acquisition.
23           Note: An acquiring person may acquire an interest in a company by the
24                 company issuing shares to the person, or buying back shares of
25                 another person.

26         168.     Exemption if transfer duty would not be chargeable
27           (1)    An acquisition, by a person (the acquiring person) of
28                  an interest in a landholder, is exempt if no duty would
29                  be chargeable, other than under Chapter 6, on the
30                  transfer, at the time of the acquisition, by the person
31                  from whom the interest in the landholder was acquired
32                  (the relinquishing person) to the acquiring person of
33                  land of the landholder, or of a linked entity in respect


                                                                                page 7
     Revenue Laws Amendment Bill 2012
     Part 2        Duties Act 2008 amended

     s. 15



1                     of the landholder, as if the land were that of the
2                     relinquishing person.
3              (2)    If the acquiring person did not acquire the interest in
4                     the landholder from another person, the reference to the
5                     person from whom the interest in the landholder was
6                     acquired is to be read (according to what is relevant) as
7                     a reference to the or a person --
8                       (a) whose interest in the landholder is decreased
9                              because of the acquisition; or
10                      (b) whose interest in the landholder decreased
11                             resulting in the acquisition.
12             Note: An acquiring person may acquire an interest in a company by the
13                   company issuing shares to the person, or buying back shares of
14                   another person.

15             (3)    This section does not apply to an acquisition to which
16                    section 171 applies.
17


18   15.       Section 176 amended
19             After section 176(3) insert:
20

21            (4A)    An entity referred to in subsection (3) may be a
22                    landholder as a result of another application of
23                    subsection (2).
24


25   16.       Section 179 amended
26             In section 179(2)(d) delete "190(1) or 192." and insert:
27

28             189.
29




     page 8
                                               Revenue Laws Amendment Bill 2012
                                           Duties Act 2008 amended       Part 2

                                                                                 s. 17



1    17.          Section 184 amended
2                 In section 184(2) delete "188(1), 189(2) or 191(2)," and insert:
3

4                 188(1) or 189(1),
5


6    18.          Section 186 amended
7          (1)    In section 186(1)(a) and (b) delete "land and chattels" and
8                 insert:
9

10                land, chattels or land and chattels (whichever is relevant)
11

12         (2)    After section 186(1) insert:
13

14               (2A)   For the purposes of subsection (1)(b), the percentage of
15                      the landholder's interest in a linked entity that is not
16                      entitled to land in Western Australia is the percentage
17                      (of the landholder's interest in the linked entity) that
18                      would be used in section 157 if it were to be used to
19                      determine the value of the linked entity's entitlement to
20                      chattels in Western Australia.
21


22   19.          Section 187 amended
23                In section 187(1)(a) delete "191(3); and" and insert:
24

25                189(3); and
26




                                                                                page 9
     Revenue Laws Amendment Bill 2012
     Part 2        Duties Act 2008 amended

     s. 20



1    20.       Section 188 amended
2              In section 188(1) delete "deduction is made under section 189
3              or 191." and insert:
4

5              reduction is made under section 189.
6


7    21.       Sections 189 to 192 replaced
8              Delete sections 189, 190, 191 and 192 and insert:
9


10           189.    Reduction for s. 188
11             (1)   The amount calculated under section 188(1) is to be
12                   reduced by an amount determined by applying the
13                   appropriate rate of duty under section 184(1) to the
14                   value of the excluded interest or the sum of the values
15                   of each excluded interest.
16             (2)   An excluded interest is an interest of the acquirer in the
17                   landholder concerned that is --
18                     (a) an interest, other than one which cannot be
19                          excluded because of subsection (4), that was
20                          held by the person or a related person, or by the
21                          person and a related person, before the day that
22                          is 3 years before the day on which the relevant
23                          acquisition occurred; or
24                     (b) an interest acquired by a relevant acquisition
25                          that occurred on or after the day first referred to
26                          in paragraph (a) if duty was chargeable in
27                          respect of that acquisition, but only to the
28                          extent to which the interest is held immediately
29                          before the relevant acquisition referred to in
30                          section 188; or
31                     (c) an interest in the landholder concerned acquired
32                          by an acquisition if immediately before the

     page 10
                                        Revenue Laws Amendment Bill 2012
                                    Duties Act 2008 amended       Part 2

                                                                            s. 22



1                        acquisition neither the landholder nor a linked
2                        entity in respect of the landholder was entitled
3                        to land in Western Australia.
4          (3)   The value of an excluded interest is the same
5                percentage of the value of the landholder concerned as
6                the percentage of all interests in the landholder that is
7                represented by the excluded interest.
8          (4)   An interest in the landholder acquired by an acquisition
9                (the earlier acquisition) cannot be excluded under
10               subsection (2)(a) if the relevant acquisition in respect
11               of which duty is to be calculated under
12               section 188(1) --
13                 (a) is described in section 163; and
14                 (b) was made under an arrangement entered into
15                       during the prescribed period in respect of the
16                       earlier acquisition.
17         (5)   The reference in subsection (4) to the prescribed period
18               in respect of the earlier acquisition is to the period
19               beginning on the day that is 3 years before the day on
20               which the earlier acquisition occurred and ending on
21               the day that is 3 years after the day on which the earlier
22               acquisition occurred.
23


24   22.   Section 189 amended
25         After section 189(5) insert:
26

27         (6)   Despite subsections (4) and (5), an interest that was
28               held by the person or a related person, or by the person
29               and a related person, before 1 July 2008 (the earlier
30               acquisition) is an excluded interest unless the relevant
31               acquisition in respect of which duty is to be calculated



                                                                      page 11
     Revenue Laws Amendment Bill 2012
     Part 2        Duties Act 2008 amended

     s. 23



1                        under section 188(1) was made pursuant to an
2                        arrangement entered into --
3                          (a) during the prescribed period in respect of the
4                               earlier acquisition; and
5                          (b) in the opinion of the Commissioner, for a
6                               purpose of avoiding or reducing the amount of
7                               duty payable.
8


9    23.          Section 204 amended
10                In section 204(d) delete "190(1) or 192." and insert:
11

12                189.
13


14   24.          Section 250 amended
15         (1)    In section 250(2)(a) delete "116" and insert:
16

17                116, 117
18

19         (2)    After section 250(2) insert:
20

21               (3A)    For the purposes of subsection (2), section 116 has
22                       effect as if the requirement in section 116(2)(a) that the
23                       declaration of trust be duty endorsed or an exempt
24                       transaction were instead a requirement that duty under
25                       this Chapter was paid on the transfer of the licence for
26                       the vehicle to the trustee or was not chargeable on that
27                       transfer.
28


29   25.          Schedule 3 clause 13 deleted
30                Delete Schedule 3 clause 13.

     page 12
                                              Revenue Laws Amendment Bill 2012
                          First Home Owner Grant Act 2000 amended       Part 3

                                                                                s. 26



1     Part 3 -- First Home Owner Grant Act 2000 amended
2    26.         Act amended
3                This Part amends the First Home Owner Grant Act 2000.

4    27.         Section 7A amended
5          (1)   In section 7A:
6                  (a) delete "A person" and insert:
7

8                (1)    A person
9

10                (b)    delete "if, on the commencement date of the transaction
11                       to which the application relates," and insert:
12

13                       if
14

15         (2)   At the end of section 7A insert:
16

17               (2)    The amendments to this section in the Revenue Laws
18                      Amendment Act 2012 section 27(1) do not have effect
19                      in relation to a transaction with a commencement date
20                      prior to the day on which that section came into
21                      operation.
22


23   28.         Section 7B amended
24         (1)   In section 7B:
25                 (a) delete "A person" and insert:
26

27               (1)    A person
28




                                                                          page 13
     Revenue Laws Amendment Bill 2012
     Part 3        First Home Owner Grant Act 2000 amended

     s. 29



1                 (b)    delete "if, on the commencement date of the transaction
2                        to which the application relates --" and insert:
3

4                        if --
5

6          (2)   At the end of section 7B insert:
7

8                (2)    The amendments to this section in the Revenue Laws
9                       Amendment Act 2012 section 28(1) do not have effect
10                      in relation to a transaction with a commencement date
11                      prior to the day on which that section came into
12                      operation.
13


14   29.         Section 28 amended
15         (1)   In section 28(2) delete "objector," and insert:
16

17               applicant,
18

19         (2)   Delete section 28(3) and insert:
20

21               (3)    An application for an extension of time --
22                       (a) must be made within 12 months after the day
23                             on which the objection was to have been lodged
24                             under subsection (1), but may be made before
25                             or after that day; and
26                       (b) must set out in detail the grounds on which the
27                             applicant asks for an extension of time.
28




     page 14
                                         Revenue Laws Amendment Bill 2012
                     First Home Owner Grant Act 2000 amended       Part 3

                                                                            s. 30



1    30.     Section 29A inserted
2            After section 28 insert:
3


4          29A.    Relationship with Duties Act 2008 and Taxation
5                  Administration Act 2003
6            (1)   If, in relation to an application and a decision on the
7                  application --
8                    (a) the Commissioner reassesses the amount of
9                           duty chargeable under the Duties Act 2008 on
10                          the transfer of the dutiable property to which
11                          the application relates on the basis that the
12                          transfer is not chargeable at a concessional rate
13                          of duty (under the Duties Act 2008 Chapter 2
14                          Part 6 Division 3); and
15                   (b) notice of the reassessment is issued on a day
16                          that is after the day on which notice of the
17                          decision under this Act is given,
18                 the 60 day period referred to in section 28(1) of this
19                 Act and the 12 month period referred to in
20                 section 28(3) of this Act are to be increased by the
21                 number of days in the period commencing on the day
22                 after the day on which notice of the decision under this
23                 Act was given and ending on the day on which notice
24                 of the reassessment was issued.
25           (2)   If, in relation to an application and a decision on the
26                 application --
27                   (a) an applicant has made an objection to the
28                          decision under section 27; and
29                   (b) the Commissioner reassesses the amount of
30                          duty chargeable under the Duties Act 2008 on
31                          the transfer of the dutiable property to which
32                          the application relates on the basis that the
33                          transfer is not chargeable at a concessional rate

                                                                         page 15
     Revenue Laws Amendment Bill 2012
     Part 3        First Home Owner Grant Act 2000 amended

     s. 30



1                            of duty (under the Duties Act 2008 Chapter 2
2                            Part 6 Division 3),
3                    the applicant is taken to have lodged an objection under
4                    the Taxation Administration Act 2003 to the
5                    reassessment.
6              (3)   If an applicant is, by subsection (2), taken to have
7                    lodged an objection under the Taxation Administration
8                    Act 2003, the objection is --
9                      (a) taken to comply with the requirements of
10                           section 35 and section 36(1) or (2) of that Act;
11                           and
12                     (b) taken to have been lodged on the later of --
13                             (i) the day on which the objection to the
14                                   Commissioner's decision on the
15                                   application is lodged under this Act; and
16                            (ii) the day on which notice of a
17                                   reassessment of duty chargeable under
18                                   the Duties Act 2008 on the transfer is
19                                   issued.
20             (4)   If, in relation to an application and a decision on the
21                   application --
22                     (a) an applicant has made an application under
23                            section 28(2) of this Act for an extension of
24                            time for lodging an objection to the decision;
25                            and
26                     (b) the decision means that the transfer of the
27                            dutiable property to which the application
28                            relates is not chargeable at a concessional rate
29                            of duty (under the Duties Act 2008 Chapter 2
30                            Part 6 Division 3),
31                   then, if the extension of time is granted, and the
32                   applicant makes an objection to the decision under
33                   section 27 of this Act, subsection (2) has effect in

     page 16
                                 Revenue Laws Amendment Bill 2012
             First Home Owner Grant Act 2000 amended       Part 3

                                                                    s. 30



1          relation to the Duties Act 2008 and the Taxation
2          Administration Act 2003 despite the applicant not
3          having made an application under the Taxation
4          Administration Act 2003 section 36(5) for an extension
5          of time for lodging an objection to any reassessment
6          that the Commissioner has made, or will make, of duty
7          chargeable on the transfer.
8    (5)   If, in relation to an application and a decision on the
9          application --
10           (a) an applicant has made an objection to the
11                  decision under section 27; and
12           (b) the Commissioner reassesses the amount of
13                  duty chargeable under the Duties Act 2008 on
14                  the transfer of the dutiable property to which
15                  the application relates on the basis that the
16                  transfer is not chargeable at a concessional rate
17                  of duty (under the Duties Act 2008 Chapter 2
18                  Part 6 Division 3); and
19           (c) notice of the reassessment is issued on a day
20                  that is after the day on which the applicant
21                  made the objection referred to in paragraph (a),
22         the 90 day and 120 day periods referred to in
23         section 30A are to be increased by the number of days
24         in the period commencing on the day after the day on
25         which the objection was lodged with the Commissioner
26         under this Act and ending on the day on which notice
27         of the reassessment was issued.
28   (6)   If, in relation to an application and a decision on the
29         application, an applicant --
30           (a) makes an objection to the decision under
31                  section 27; and
32           (b) makes an objection under the Taxation
33                  Administration Act 2003 to any reassessment
34                  that the Commissioner has made, or will make,

                                                                 page 17
     Revenue Laws Amendment Bill 2012
     Part 3        First Home Owner Grant Act 2000 amended

     s. 31



1                            of duty chargeable under the Duties Act 2008
2                            on the transfer of the dutiable property to which
3                            the application relates,
4                    the objection under the Taxation Administration
5                    Act 2003 is taken to have been lodged on the day
6                    determined under subsection (3)(b).
7              (7)   If a term used in this section is given a meaning in the
8                    Duties Act 2008 or the Taxation Administration
9                    Act 2003, it has the same meaning in this section unless
10                   the contrary intention appears.
11             (8)   In this section, a reference to the transfer of dutiable
12                   property includes a reference to an agreement for the
13                   transfer of the property.
14


15   31.       Section 30A inserted
16             After section 29 insert:
17


18           30A.    Time limit for making decision on objection
19             (1)   The Commissioner must make a decision on an
20                   objection within the decision period calculated under
21                   subsection (2).
22             (2)   The decision period is the initial period of 90 days
23                   beginning on the day the objection is lodged with the
24                   Commissioner, plus the number of days equal to the
25                   number of days the Commissioner needs (whether the
26                   needed days fall during or after the initial 90 day
27                   period) --
28                     (a) to obtain from the objector information that the
29                           Commissioner reasonably requires to make a
30                           decision on the objection; or



     page 18
                                 Revenue Laws Amendment Bill 2012
             First Home Owner Grant Act 2000 amended       Part 3

                                                                    s. 31



1           (b)    to consider any information provided by the
2                  objector after the objection was lodged; or
3            (c)   to obtain any advice and assistance from an
4                  external agency that the Commissioner
5                  reasonably requires to make a decision on the
6                  objection.
7    (3)   The Commissioner must notify the objector, before the
8          end of the initial 90 day period, of any periods by
9          which the decision period has been extended up to the
10         time of notification and, if further delays extending the
11         decision period occur after the initial notification, must
12         keep the objector reasonably informed about the extent
13         and the reasons for the further delays.
14   (4)   If the Commissioner fails to make a decision on an
15         objection within 120 days after the day that the
16         objection was lodged with the Commissioner, the
17         objector may, by written notice given to the
18         Commissioner, require the Commissioner to apply to
19         the State Administrative Tribunal for directions as to
20         any or all of the matters referred to in this section,
21         including but not limited to --
22           (a) the length of the decision period;
23           (b) the time for the objector to comply with a
24                 request for information;
25           (c) the information to be provided by the objector;
26           (d) the time for the Commissioner to seek advice
27                 and assistance from an external agency.
28   (5)   On receiving a request under subsection (4), the
29         Commissioner must apply to the State Administrative
30         Tribunal for those directions within 14 days after the
31         day on which the Commissioner was given the written
32         notice.




                                                                page 19
     Revenue Laws Amendment Bill 2012
     Part 3        First Home Owner Grant Act 2000 amended

     s. 32



1                (6)    Non-compliance with subsection (1) does not
2                       invalidate a decision on an objection.
3


4    32.         Section 31 amended
5          (1)   In section 31(1):
6                  (a) delete "An objector" and insert:
7

8                        A person
9

10                (b)    after "objection" insert:
11

12                       or on an application for an extension of time for lodging
13                       an objection
14

15         (2)   In section 31(2):
16                 (a) delete "on the objection";
17                 (b) delete "the objector." and insert:
18

19                       the person.
20




     page 20
                                              Revenue Laws Amendment Bill 2012
                             Land Tax Assessment Act 2002 amended       Part 4

                                                                                     s. 33



1          Part 4 -- Land Tax Assessment Act 2002 amended
2    33.          Act amended
3                 This Part amends the Land Tax Assessment Act 2002.

4    34.          Glossary clause 6 amended
5          (1)    In the Glossary clause 6(3) delete "was subdivided in the financial
6                 year immediately before that year." and insert:
7

8                 was, in the financial year immediately before that year, subdivided,
9                 except if the or each subdivision in that financial year was carried out
10                solely for the purpose of defining an area of land to be compulsorily
11                taken or resumed.
12

13         (2)    In the Glossary after clause 6(3) insert:
14

15               (4A)   The reference in subclause (3) to the compulsory taking or
16                      resumption of land is a reference to the taking or resumption
17                      of land under an enactment relating to the compulsory
18                      acquisition of land, regardless of whether the owner of the
19                      land agreed to the taking or resumption.
20

21         (3)    In the Glossary after clause 6(4) insert:
22

23                (5)   For the purposes of subclause (4)(b), if --
24                        (a) the land is a lot that was created when land was
25                              subdivided in the financial year immediately before
26                              the year (the previous financial year); and
27                        (b) the capped value of the lot can be used in
28                              determining the taxable value of the lot for the year,
29                      then, in determining the capped value --
30                         (c)   the unimproved value of the land at midnight on
31                               30 June 2008 referred to in subclause (4)(b)(i) is to


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    Revenue Laws Amendment Bill 2012
    Part 4        Land Tax Assessment Act 2002 amended

    s. 34



1                        be reduced to the same proportion that the area of
2                        the lot represents of the area of the land as at that
3                        time; and
4                  (d)   the taxable value of the land for the previous
5                        financial year referred to in subclause (4)(b)(ii) is to
6                        be reduced to the same proportion that the area of
7                        the lot represents of the area of the land as at the
8                        beginning of 1 July in the previous financial year.
9




    page 22
                                               Revenue Laws Amendment Bill 2012
                          Pay-roll Tax Assessment Act 2002 amended       Part 5

                                                                               s. 35



1     Part 5 -- Pay-roll Tax Assessment Act 2002 amended
2    35.          Act amended
3                 This Part amends the Pay-roll Tax Assessment Act 2002.

4    36.          Section 30 amended
5                 In section 30:
6                   (a) delete "2";
7                   (b) delete "to each other within the meaning of section 50 of
8                         the Corporations Act." and insert:
9

10                        bodies corporate.
11


12   37.          Section 32 amended
13                Delete section 32(1).

14   38.          Section 33 amended
15         (1)    After section 33(1) insert:
16

17               (2A)   A person has, or persons have together, a controlling
18                      interest in a business carried on by a body corporate or
19                      unincorporate if the person or persons constitute more
20                      than 50% of the board of management (by whatever
21                      name called) of the body or control the composition of
22                      that board.
23

24         (2)    In section 33(4) delete "carried on by" and insert:
25

26                carried on under
27




                                                                            page 23
     Revenue Laws Amendment Bill 2012
     Part 5        Pay-roll Tax Assessment Act 2002 amended

     s. 39



1          (3)   Delete section 33(7) and insert:
2

3                (7)    If --
4                         (a)   2 corporations are related bodies corporate; and
5                         (b)   one of the corporations has a controlling
6                               interest in a business,
7                       the other corporation has a controlling interest in the
8                       business.
9


10   39.         Section 34 amended
11               In section 34(1) and (2) delete "discretion" and insert:
12

13               discretion, or a failure to exercise the power or discretion,
14


15   40.         Section 38 amended
16         (1)   In section 38(1):
17                 (a) delete "Commissioner may" and insert:
18

19                       Commissioner may, by written notice,
20

21                (b)    delete "35A(3)" and insert:
22

23                       35A(4)
24

25         (2)   Delete section 38(2) and insert:
26

27               (2)    However, a corporation cannot be excluded from a
28                      group if it and another corporation which is a member
29                      of the group are related bodies corporate.
30


     page 24
                                          Revenue Laws Amendment Bill 2012
                     Pay-roll Tax Assessment Act 2002 amended       Part 5

                                                                            s. 41



1    41.     Section 41C inserted
2            At the end of Part 5 insert:
3


4          41C.    Exempt wages -- DSC disability support and
5                  disability wages subsidy
6            (1)   In this section --
7                  Disability Services Commission means the Disability
8                  Services Commission referred to in the Disability
9                  Services Act 1993 section 6;
10                 disability wages subsidy means --
11                   (a) a wages subsidy provided by the
12                          Commonwealth to employers who employ
13                          persons with a disability, under the Wages
14                          Subsidy Scheme carried on in accordance with
15                          the deed entitled "Disability Employment
16                          Services Deed 2010-2012"; or
17                   (b) a wages subsidy provided by the
18                          Commonwealth (directly or indirectly) to
19                          employers who employ persons with a
20                          disability, that is prescribed for the purposes of
21                          this definition;
22                 DSC disability support means a disability service,
23                 within the meaning of paragraph (a) of the definition of
24                 disability service in the Disability Services Act 1993
25                 section 3, provided by or under an arrangement with
26                 the Disability Services Commission;
27                 new employee has the meaning given in subsection (4).
28           (2)   Wages paid or payable to or in relation to a new
29                 employee in respect of a period during the 24 months
30                 commencing on the day on which the employee first
31                 commenced employment with the employer are, or are



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     Revenue Laws Amendment Bill 2012
     Part 5        Pay-roll Tax Assessment Act 2002 amended

     s. 41



1                    to be treated as if they were, exempt from pay-roll tax
2                    if --
3                       (a) the employer received or was entitled to receive
4                             a disability wages subsidy in respect of the
5                             employee on or before the day on which the
6                             employee first commenced employment with
7                             the employer; or
8                      (b) the employee was eligible for some form of
9                             DSC disability support on the day on which the
10                            employee first commenced employment with
11                            the employer, and the following apply --
12                               (i) the employee was, on that day, of or
13                                    above the minimum age necessary to
14                                    engage in that employment;
15                              (ii) the employee is employed and
16                                    remunerated in accordance with a
17                                    binding award or other industrial
18                                    determination or order or an industrial
19                                    agreement.
20             (3)   If the Commissioner is satisfied that the employer
21                   dismissed or reduced the working hours of an
22                   employee solely or primarily in anticipation of, or as a
23                   consequence of, employing the new employee --
24                     (a) subsection (2) is taken not to have applied to
25                           the wages paid or payable to or in relation to
26                           the new employee; and
27                     (b) the Commissioner must make any reassessment
28                           necessary to give effect to this subsection.
29             (4)   An employee of an employer is a new employee if the
30                   employee --
31                    (a) commences employment with the employer on
32                         or after 1 July 2012; and
33                    (b) was not an employee of the employer, or of any
34                         other employer in a group of which the

     page 26
                                        Revenue Laws Amendment Bill 2012
                   Pay-roll Tax Assessment Act 2002 amended       Part 5

                                                                             s. 42



1                        employer is a member, at any time prior to the
2                        commencement of employment referred to in
3                        paragraph (a).
4          (5)   Regulations prescribing a wages subsidy for the
5                purposes of the definition of disability wages subsidy
6                in subsection (1) may be made and published during a
7                year for which the prescription is expressed to have
8                effect.
9


10   42.   Section 45 amended
11         After section 45(3) insert:
12

13         (4)   Regulations may be expressed to apply to wages paid
14               or payable before the day on which the regulations
15               come into operation if the application of the regulations
16               to the wages would not adversely affect a person who
17               is or may be liable to pay pay-roll tax on the wages.
18


19   43.   Glossary clause 1 amended
20         In the Glossary clause 1 delete the definition of business and
21         insert:
22

23               business includes --
24                 (a)   a profession or trade; and
25                 (b)   any other activity carried on for fee, gain or reward;
26                       and
27                 (c)   the activity of employing one or more persons who
28                       perform duties for or in connection with another
29                       business; and
30                 (d)   the carrying on of a trust (including a dormant
31                       trust); and



                                                                          page 27
    Revenue Laws Amendment Bill 2012
    Part 5        Pay-roll Tax Assessment Act 2002 amended

    s. 43



1                   (e)   the activity of holding any money or property used
2                         for or in connection with another business,
3                 whether carried on by one person or 2 or more persons
4                 together;
5




 


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