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This is a Bill, not an Act. For current law, see the Acts databases.
Western Australia Taxation Administration Amendment Bill 2018 Contents Part 1 -- Preliminary 1. Short title 2 2. Commencement 2 Part 2 -- Taxation Administration Act 2003 amended 3. Act amended 3 4. Section 3 amended 3 5. Section 23 amended 3 6. Section 30 replaced 3 30. Practice for remitting penalty tax 3 7. Section 47 amended 3 8. Section 54A inserted 4 54A. Interest on refunds resulting from proceedings under Valuation of Land Act 1978 4 9. Section 62 amended 5 10. Section 76A amended 5 11. Section 76 amended 6 12. Section 77 amended 6 13. Section 77A amended 7 14. Section 85 amended 9 15. Section 115 amended 9 16. Section 117 amended 9 17. Section 127 amended 10 18. Part 10 Division 7 deleted 10 19. Section 137 inserted 10 137. Provisions for Taxation Administration Amendment Act 2018 10 20. Glossary amended 11 114--1 page i Taxation Administration Amendment Bill 2018 Contents Part 3 -- Biosecurity and Agriculture Management Act 2007 amended 21. Act amended 12 22. Section 139 amended 12 page ii Western Australia LEGISLATIVE ASSEMBLY Taxation Administration Amendment Bill 2018 A Bill for An Act to amend the Taxation Administration Act 2003 and for related purposes. The Parliament of Western Australia enacts as follows: page 1 Taxation Administration Amendment Bill 2018 Part 1 Preliminary s. 1 1 Part 1 -- Preliminary 2 1. Short title 3 This is the Taxation Administration Amendment Act 2018. 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; 8 (b) the rest of the Act -- when the Revenue Laws 9 Amendment Act 2018 Part 2 comes into operation. page 2 Taxation Administration Amendment Bill 2018 Taxation Administration Act 2003 amended Part 2 s. 3 1 Part 2 -- Taxation Administration Act 2003 amended 2 3. Act amended 3 This Part amends the Taxation Administration Act 2003. 4 4. Section 3 amended 5 Delete section 3(1)(g). 6 5. Section 23 amended 7 In section 23(2)(d) delete "land tax" and insert: 8 9 if land tax 10 11 6. Section 30 replaced 12 Delete section 30 and insert: 13 14 30. Practice for remitting penalty tax 15 The Commissioner must publish on the OSR website 16 the practice followed by the Commissioner when 17 deciding whether or not to remit penalty tax under 18 section 29. 19 20 7. Section 47 amended 21 After section 47(8) insert: 22 23 (9) In this section, a reference to tax is to be read as 24 including costs of the kinds referred to in section 62(a), 25 (b), (ba) and (d). 26 page 3 Taxation Administration Amendment Bill 2018 Part 2 Taxation Administration Act 2003 amended s. 8 1 8. Section 54A inserted 2 After section 54 insert: 3 4 54A. Interest on refunds resulting from proceedings 5 under Valuation of Land Act 1978 6 (1) This section applies if a reassessment is made, and an 7 amount is to be refunded or credited to a taxpayer 8 under section 54(1)(a) or (2), as a result of -- 9 (a) an objection under the Valuation of Land 10 Act 1978 section 32 being allowed, wholly or in 11 part; or 12 (b) a review by the State Administrative Tribunal 13 under the Valuation of Land Act 1978 14 section 33. 15 (2) The following amounts must also be refunded or 16 credited to the taxpayer -- 17 (a) any amount paid by the taxpayer for the 18 lodging of a memorial under section 76, if the 19 Commissioner has lodged a withdrawal of the 20 memorial as a result of the reassessment; 21 (b) interest during the reassessment period, 22 calculated at the prescribed rate, on the amount 23 to be refunded or credited, including any 24 amount referred to in paragraph (a). 25 (3) In subsection (2)(b) -- 26 reassessment period, in relation to the payment of 27 interest on an amount, means the period -- 28 (a) beginning on whichever is the later of -- 29 (i) the date on which the amount to be 30 refunded or credited to the taxpayer, as 31 a result of the reassessment referred to page 4 Taxation Administration Amendment Bill 2018 Taxation Administration Act 2003 amended Part 2 s. 9 1 in subsection (1), was paid by the 2 taxpayer; or 3 (ii) the date on which the assessment of tax 4 to which the objection or review under 5 the Valuation of Land Act 1978 related 6 was made; 7 and 8 (b) ending on the date, on or after the date the 9 Commissioner made the reassessment referred 10 to in subsection (1), on which the 11 Commissioner approved the refunding or 12 crediting of the amount. 13 14 9. Section 62 amended 15 In section 62: 16 (a) in paragraph (b) delete "section 76, 77 or 77A; and" and 17 insert: 18 19 section 76, 77 or 77A(2), (3), (4A) or (4); and 20 21 (b) after paragraph (b) insert: 22 23 (ba) costs incurred for lodging a withdrawal of 24 memorial under section 81; and 25 26 10. Section 76A amended 27 (1) In section 76A(2)(c) delete "(b) and" and insert: 28 29 (b), (ba) and 30 page 5 Taxation Administration Amendment Bill 2018 Part 2 Taxation Administration Act 2003 amended s. 11 1 (2) After section 76A(2) insert: 2 3 (3) A purported payment is dishonoured -- 4 (a) if the purported payment is by means of a 5 cheque and the cheque is dishonoured or 6 cancelled; or 7 (b) if the purported payment is by means of a credit 8 card and the payment is not authorised by the 9 issuer of the card; or 10 (c) if the purported payment is pursuant to an 11 arrangement to directly debit an account with a 12 person and the person fails to authorise the 13 payment; or 14 (d) in circumstances prescribed by the regulations. 15 16 11. Section 76 amended 17 Delete section 76(3) and insert: 18 19 (3) If a purported payment of land tax is dishonoured, the 20 tax is taken not to be paid by the due date for the 21 purposes of subsection (2) (even though the due date 22 may not have arrived when the purported payment is 23 dishonoured). 24 25 12. Section 77 amended 26 Delete section 77(5) and insert: 27 28 (5) If a purported payment of stamp duty is dishonoured, 29 the duty is taken not to be paid by the due date for the 30 purposes of subsections (1), (1a) and (2) (even though page 6 Taxation Administration Amendment Bill 2018 Taxation Administration Act 2003 amended Part 2 s. 13 1 the due date may not have arrived when the purported 2 payment is dishonoured). 3 4 13. Section 77A amended 5 (1) Delete section 77A(1) and insert: 6 7 (1) In this section -- 8 landholder has the meaning given in the Duties 9 Act 2008 section 148(1); 10 landholder duty means duty under the Duties Act 2008 11 Chapter 3 or Chapter 3A Part 3; 12 linked entity has the meaning given in the Duties 13 Act 2008 section 148(1); 14 transaction record has the meaning given in the Duties 15 Act 2008 section 3; 16 transfer duty means duty under the Duties Act 2008 17 Chapter 2 or Chapter 3A Part 2; 18 transfer duty interim assessment means an interim 19 assessment under the Duties Act 2008 section 44A or 20 205R. 21 22 (2) After section 77A(2) insert: 23 24 (2A) If the Commissioner has made a transfer duty interim 25 assessment on a transaction in relation to land and the 26 transaction record for the transaction is endorsed under 27 the Duties Act 2008 section 273(3A), the 28 Commissioner may lodge a memorial to create a 29 charge on the land for the transfer duty payable on the 30 transaction for which the Commissioner has not made 31 an assessment (the remaining transfer duty). page 7 Taxation Administration Amendment Bill 2018 Part 2 Taxation Administration Act 2003 amended s. 13 1 (2B) A memorial under subsection (2A) -- 2 (a) cannot be lodged without the consent of the 3 taxpayer; and 4 (b) can be lodged even though an assessment of the 5 amount of the remaining transfer duty has not 6 been made. 7 8 (3) In section 77A(3) delete "to give effect to the Duties Act 2008 9 section 145". 10 (4) In section 77A(4): 11 (a) delete "a relevant acquisition" and insert: 12 13 an acquisition 14 15 (b) delete "the Duties Act 2008 section 186." and insert: 16 17 calculating the landholder duty payable. 18 19 (5) Delete section 77A(6) and insert: 20 21 (6) If a purported payment of transfer duty or landholder 22 duty is dishonoured, the duty is taken not to be paid by 23 the due date for the purposes of this section (even 24 though the due date may not have arrived when the 25 purported payment is dishonoured). 26 27 (6) In section 77A(7) delete "subsection (2)" and insert: 28 29 subsection (2), (2A) or (3) 30 page 8 Taxation Administration Amendment Bill 2018 Taxation Administration Act 2003 amended Part 2 s. 14 1 14. Section 85 amended 2 In section 85(2A) after "77A" insert: 3 4 (other than where the memorial creating the charge is lodged 5 under section 77A(2A)) 6 7 15. Section 115 amended 8 Delete section 115(c). 9 16. Section 117 amended 10 (1) In section 117(1)(e) delete "faxing it or emailing it to a fax 11 number or" and insert: 12 13 emailing it to an 14 15 (2) In section 117(2) delete "section 117(1)" and insert: 16 17 subsection (1) 18 19 (3) Delete section 117(4) and insert: 20 21 (4) If a notice or other document is not served personally, 22 the notice or document is taken to be served on a day 23 prescribed by the regulations. 24 (5) For the purposes of subsection (4), the regulations may 25 prescribe different days for documents served by 26 different methods and in different circumstances. 27 page 9 Taxation Administration Amendment Bill 2018 Part 2 Taxation Administration Act 2003 amended s. 17 1 17. Section 127 amended 2 (1) In section 127(1) delete "tax." and insert: 3 4 tax on the OSR website. 5 6 (2) In section 127(2) delete "practice." and insert: 7 8 practice on the OSR website. 9 10 18. Part 10 Division 7 deleted 11 Delete Part 10 Division 7. 12 19. Section 137 inserted 13 At the end of Part 11 insert: 14 15 137. Provisions for Taxation Administration Amendment 16 Act 2018 17 (1) In this section -- 18 commencement day means the day on which the 19 Taxation Administration Amendment Act 2018 20 section 8 comes into operation. 21 (2) Section 54A applies in relation to an amount refunded 22 or credited to a taxpayer on or after commencement 23 day, even if the objection or review under the 24 Valuation of Land Act 1978 that resulted in the 25 reassessment being made and the refund or credit 26 becoming payable occurred before commencement 27 day. 28 (3) A refund or credit of interest to a taxpayer made, or 29 purported to be made, on or after 1 July 2003 and page 10 Taxation Administration Amendment Bill 2018 Taxation Administration Act 2003 amended Part 2 s. 20 1 before commencement day is, and is taken to have 2 always been, as valid and effective as it would have 3 been if, on the day on which the refund or credit was 4 made -- 5 (a) section 54A (as in force on commencement 6 day) had been in force; and 7 (b) the prescribed rate for section 54A had been the 8 rate prescribed for the purposes of section 39 9 on that day. 10 11 20. Glossary amended 12 (1) In the Glossary delete the definition of publish. 13 (2) In the Glossary insert in alphabetical order: 14 15 OSR website means a website maintained by or on behalf of 16 the Commissioner; 17 18 (3) In the Glossary in the definition of penalty tax paragraph (d) 19 delete "section 239(3)(b), 249(4)(b) or 266(2)(b);" and insert: 20 21 section 239(3)(b), 249(4)(b) or 266(1A)(b) or (2)(b); 22 page 11 Taxation Administration Amendment Bill 2018 Part 3 Biosecurity and Agriculture Management Act 2007 amended s. 21 1 Part 3 -- Biosecurity and Agriculture Management 2 Act 2007 amended 3 21. Act amended 4 This Part amends the Biosecurity and Agriculture Management 5 Act 2007. 6 22. Section 139 amended 7 In section 139(3) after "Taxation Administration Act 2003 8 section 54" insert: 9 10 or 54A 11
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