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


TAXATION ADMINISTRATION AMENDMENT BILL 2018

                      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




     page 12

 


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