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


TAXATION ADMINISTRATION BILL 2001

                        Western Australia


       Taxation Administration Bill 2001

                          CONTENTS


       Part 1 -- Preliminary
1.     Short title                                              2
2.     Commencement                                             2
3.     The taxation Acts                                        2
4.     Meaning of terms used in this Act                        3
5.     Crown bound                                              3
       Part 2 -- Tax administration generally
6.     Commissioner of State Revenue                            4
7.     Administration of taxation Acts                          4
8.     Commissioner's functions                                 4
9.     Judicial notice of appointment and signature             4
10 .   Delegation                                               4
11 .   Tax investigators                                        5
12 .   Appointed representatives for court proceedings          6
       Part 3 -- Assessments of tax
       Division 1 -- Assessments
13 .   Assessments                                              7
14 .   Self-assessments                                         7
15 .   Official assessments                                     7
16 .   Reassessments                                            8
17 .   Time limits on reassessments                             9
18 .   Effect of reassessment                                   9
19 .   Assessments based on estimated or suspected liability   10
20 .   Assessments when instrument misleading or
       unavailable                                             11
21 .   Ascertaining value of property, consideration or
       benefit                                                 12

                                                               page i
                             79--2
Taxation Administration Bill 2001



Contents



   22 .    Commissioner's power to have valuation made           12
           Division 2 -- Assessment notices and returns
   23 .    Assessment notices                                    13
   24 .    Form of assessment notice                             13
   25 .    Statement of grounds of assessment                    14
           Division 3 -- Penalty tax
   26 .    Penalty tax for contravention of taxation Act         15
   27 .    Penalty tax for late payment                          16
   28 .    Limitation on amount of penalty tax                   16
   29 .    Remission of penalty tax                              16
   30 .    Guidelines for imposing penalty tax                   17
           Part 4 -- Objections and appeals
           Division 1 -- Procedures and restrictions
   31 .    Procedure for challenging assessments                 18
   32 .    Objections to land valuations                         18
   33 .    Continuing obligation to pay assessed tax             18
           Division 2 -- Objections
   34 .    Right to object                                       18
   35 .    Form of objection                                     19
   36 .    Time for lodging objection                            19
   37 .    Consideration of objections                           20
   38 .    Time limit for determining objections                 21
   39 .    Reassessment on determination of objection            22
           Division 3 -- Appeals and stated cases
   40 .    Right of appeal                                       22
   41 .    Court or tribunal to which an appeal lies             23
   42 .    Time for appeal                                       23
   43 .    Appeal hearings                                       23
   44 .    Cases stated by Commissioner                          24
           Part 5 -- Payment and refund of tax
           Division 1 -- Payment
   45 .    When tax is due for payment                           26
   46 .    Allocation of payment                                 26
   47 .    Arrangements for instalments and extensions of time   26
   48 .    No action to compel approval of tax payment
           arrangement                                           28

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                                     Taxation Administration Bill 2001



                                                              Contents



       Division 2 -- Special tax return arrangements
49 .   Approval of special tax return arrangements              28
50 .   Content of special tax return arrangement                28
51 .   Instruments stamped or endorsed under a special tax
       return arrangement                                       29
52 .   Lodging returns under special tax return arrangement     30
53 .   Amendment or cancellation of arrangement                 30
       Division 3 -- Refunds of tax
54 .   Power to make refund                                     30
55 .   Refund to be passed on in certain cases                  31
       Division 4 -- Power to waive or write off liability
56 .   Waiver of tax                                            33
57 .   Writing off tax liability                                33
58 .   Powers subject to Financial Administration and Audit
       Act 1985                                                 33
59 .   No action to compel waiver or writing off                34
       Part 6 -- Recovery of tax
       Division 1 -- Recovery generally
60 .   Recovery of unpaid tax                                   35
61 .   Power of court to order payment of tax                   35
62 .   Recovery of costs and interest                           35
63 .   Recovery of tax in cases of joint liability              35
64 .   Notice of administrator's appointment                    36
65 .   Power to garnishee                                       36
66 .   Recovery from partnerships and other associations        37
67 .   Recovery from directors of body corporate                37
       Division 2 -- Charges on land
68 .   Charge on land to secure land tax                        39
69 .   Charge on land to secure stamp duty                      40
70 .   Prohibition on dealing with certain charged land         41
71 .   Priority of charge                                       42
72 .   Certificate of land tax secured by charge                42
73 .   Release of land from charge                              43
74 .   Form of memorial                                         43
75 .   Registration of memorials and releases                   44
76 .   Notification of mortgagees                               44
77 .   Orders for sale of land                                  44
78 .   Means of enforcement not limited to charge               46

                                                               page iii
Taxation Administration Bill 2001



Contents



           Part 7 -- Tax records
   79 .    How long tax records are to be kept                     47
   80 .    Form of tax records                                     47
   81 .    Where tax records are to be kept                        48
   82 .    Failure to keep proper tax records                      48
   83 .    General and specific exemptions                         49
           Part 8 -- Investigations
           Division 1 -- Investigations
   84 .    Investigations                                          50
   85 .    Investigations for the purposes of recognised revenue
           laws 50
           Division 2 -- Obtaining tax records and other
                  information
   86 .    Requirements to provide information and tax records     51
   87 .    Power to require person to attend for examination       52
   88 .    Power to retain documents                               53
   89 .    Recording examination proceedings                       54
           Division 3 -- Access to premises
   90 .    Entry of premises                                       54
   91 .    Powers of investigator while on premises                55
   92 .    Warrants to enter premises                              57
   93 .    Use of force                                            58
           Division 4 -- General provisions
   94 .    Complying with information requirements                 58
   95 .    Interaction with other Acts                             59
           Part 9 -- Offences
   96 .    General penalty provision                               60
   97 .    Evasion of tax                                          60
   98 .    False or misleading information                         60
   99 .    Obstructing or misleading an investigator               61
   100 .   Offence by body corporate                               61
   101 .   Criminal penalties not to affect civil liabilities      61
   102 .   Time for commencing prosecutions                        62
   103 .   Authority required for prosecution                      62
   104 .   General defence                                         62



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                                      Taxation Administration Bill 2001



                                                              Contents



        Part 10 -- Miscellaneous
        Division 1 -- Confidentiality
105 .   Confidentiality                                          63
        Division 2 -- Service of documents
106 .   Service on the Commissioner                              65
107 .   Service on agent or representative of taxpayer           66
108 .   Method of service by Commissioner                        66
109 .   Non-exclusivity of this Division                         67
        Division 3 -- Evidentiary provisions
110 .   Evidentiary value of assessment notice                   67
111 .   Evidentiary status of copies and reproductions of
        documents                                                68
112 .   Evidentiary certificates                                 68
113 .   Extracts from register of delegates                      69
114 .   Averments in complaints                                  69
115 .   Presumption of regularity                                70
        Division 4 -- Exemption from personal liability
116 .   Exemption from personal liability                        70
        Division 5 -- Regulations
117 .   Regulations                                              70
        Glossary                                                 71




                                                                page v
                           Western Australia


                     LEGISLATIVE ASSEMBLY

              (As amended during consideration in detail)


          Taxation Administration Bill 2001


                               A Bill for


An Act to provide for the administration and enforcement of
legislation dealing with State taxation.



The Parliament of Western Australia enacts as follows:




                                                              page 1
     Taxation Administration Bill 2001
     Part 1        Preliminary

     s. 1



                              Part 1 -- Preliminary
     1.         Short title
                This Act may be cited as the Taxation Administration Act 2001.

     2.         Commencement
5         (1)   This Act comes into operation on a day fixed by proclamation.
          (2)   Different days may be fixed under subsection (1) for different
                provisions.

     3.         The taxation Acts
          (1)   The following enactments are taxation Acts for the purposes of
10              this Act --
                  (a) this Act;
                  (b) the Debits Tax Act 2001;
                  (c) the Debits Tax Assessment Act 2001;
                  (d) the Land Tax Act 2001;
15                (e) the Land Tax Assessment Act 2001;
                   (f) the Metropolitan Region Improvement Tax Act 1959 as
                        in force from and after the time of commencement of
                        this Act;
                  (g) section 41 of the Metropolitan Region Town Planning
20                      Scheme Act 1959 as in force from and after the
                        commencement of this Act;
                  (h) the Pay-roll Tax Act 2001;
                   (i) the Pay-roll Tax Assessment Act 2001;
                   (j) the Stamp Act 1921 as in force from and after the time of
25                      commencement of this Act;



     page 2
                                                 Taxation Administration Bill 2001
                                                       Preliminary          Part 1

                                                                                 s. 4



                 (k)   any other enactment prescribed by the regulations as a
                       taxation Act.
          (2)   Each other taxation Act is to be read with this Act as if they
                formed a single Act.

5    4.         Meaning of terms used in this Act
                The Glossary at the end of this Act defines or affects the
                meaning of some of the words and expressions used in this Act.

     5.         Crown bound
                Subject to any express provision to the contrary, each taxation
10              Act binds the Crown in right of Western Australia and, as far as
                the legislative power of Parliament permits, in all its other
                capacities.




                                                                            page 3
     Taxation Administration Bill 2001
     Part 2         Tax administration generally

     s. 6



                  Part 2 -- Tax administration generally
     6.          Commissioner of State Revenue
                 A Commissioner of State Revenue is to be appointed under
                 Part 3 of the Public Sector Management Act 1994.

5    7.          Administration of taxation Acts
           (1)   The Commissioner is responsible to the Minister for applying
                 and giving effect to the taxation Acts.
           (2)   The Commissioner is not subject to Ministerial control or
                 direction in relation to --
10                 (a) the interpretation of a taxation Act; or
                   (b) the exercise of a power under a taxation Act.

     8.          Commissioner's functions
                 In addition to performing the functions conferred on the
                 Commissioner under a taxation Act, the Commissioner may
15               perform any function conferred on an investigator under a
                 taxation Act.

     9.          Judicial notice of appointment and signature
                 All courts and persons acting judicially are to take judicial
                 notice --
20                 (a) of the fact that a person holds or has held the office of
                        Commissioner; and
                   (b) of the official signature of a person who holds or has
                        held the office of Commissioner.

     10.         Delegation
25         (1)   The Commissioner may delegate any of the Commissioner's
                 functions under a taxation Act except --
                   (a) the power to delegate under this section;


     page 4
                                                 Taxation Administration Bill 2001
                                         Tax administration generally       Part 2

                                                                                 s. 11



                  (b)    the power to issue an identity card; and
                  (c)    the power to give an authorisation under section 90(3),
                         91(1)(a) or 93(2).
           (2)   The delegation must be in writing signed by the Commissioner.
5          (3)   A person exercising or performing a power or duty that has been
                 delegated to the person under this section is to be taken to do so
                 in accordance with the terms of the delegation unless the
                 contrary is shown.
           (4)   Nothing in this section limits the ability of the Commissioner to
10               perform a function through an agent.
           (5)   The Commissioner is to keep a register of delegates, which may
                 be kept electronically or otherwise.
           (6)   If a person exercises, or claims to be entitled to exercise,
                 functions delegated by the Commissioner in relation to a
15               taxpayer or a taxpayer's affairs, the Commissioner must, at the
                 request of the taxpayer, make the relevant entry in the register
                 of delegates, or a print-out of it, available for inspection by the
                 taxpayer or a representative of the taxpayer.

     11.         Tax investigators
20         (1)   The Commissioner may appoint a person to be an investigator
                 for the purposes of the taxation Acts.
           (2)   The Commissioner is to issue an identity card to each
                 investigator.
           (3)   An identity card must --
25                (a) include a statement to the effect that the person
                        identified by the card is an investigator for the purposes
                        of the taxation Acts; and
                  (b) include a photograph of the investigator.




                                                                               page 5
     Taxation Administration Bill 2001
     Part 2         Tax administration generally

     s. 12



           (4)   If a person to whom an identity card is issued ceases to be an
                 investigator, the person must immediately return the card to the
                 Commissioner.
                 Penalty for an offence against subsection (4): $20 000.

5    12.         Appointed representatives for court proceedings
           (1)   The Commissioner may appoint a person to represent the
                 Commissioner --
                  (a) in court proceedings for recovery of tax;
                  (b) in proceedings for an offence against a taxation Act; or
10                (c) in other proceedings before a court or tribunal to which
                       the Commissioner is a party.
           (2)   An appointed representative may represent the Commissioner in
                 accordance with the authorisation.




     page 6
                                                 Taxation Administration Bill 2001
                                                Assessments of tax          Part 3
                                                     Assessments       Division 1
                                                                              s. 13



                         Part 3 -- Assessments of tax
                             Division 1 -- Assessments
     13.         Assessments
           (1)   An assessment is a determination --
5                 (a)   of the amount of tax payable under a taxation Act;
                  (b)   that no tax is payable;
                  (c)   that a person is liable to pay tax or is exempt from
                        liability to pay tax; or
                  (d)   that an instrument, event or transaction is liable to tax or
10                      is exempt from tax.
           (2)   An assessment may be made in relation to any one or more, or
                 all, the components of the tax payable by a taxpayer.
           (3)   The receipt by the Commissioner of an amount as payment of
                 tax does not constitute an assessment of tax liability.

15   14.         Self-assessments
                 A self-assessment is --
                  (a) an assessment made by the taxpayer in a return under a
                         taxation Act; or
                  (b) an assessment made by a responsible party in a return or
20                       otherwise in accordance with a special tax return
                         arrangement.

     15.         Official assessments
           (1)   An official assessment is an assessment made by the
                 Commissioner.




                                                                             page 7
     Taxation Administration Bill 2001
     Part 3         Assessments of tax
     Division 1     Assessments
     s. 16



           (2)   The Commissioner must make an official assessment of the tax
                 payable by a person --
                   (a) if the person is or is likely to be liable to pay tax, but is
                        not required to make a self-assessment; or
5                  (b) when a taxation Act specifically requires the
                        Commissioner to do so.
           (3)   The Commissioner may make an official assessment on his or
                 her own initiative, and may do so even if the taxpayer is
                 required to make, or has made, a self-assessment.
10         (4)   The Commissioner may make an official assessment in any
                 other circumstances at the taxpayer's request.

     16.         Reassessments
           (1)   The Commissioner must make a reassessment --
                  (a) if specifically required to do so under a taxation Act;
15                (b) if specifically required to do so under a direction of a
                       court or tribunal hearing an appeal under section 41; or
                  (c) if a taxation Act provides for a rebate or refund of tax in
                       particular circumstances, and the circumstances were not
                       taken into account when the previous assessment was
20                     made.
           (2)   The Commissioner may also make a reassessment --
                  (a) on his or her own initiative, if it appears that a previous
                       assessment is or may be incorrect for any reason; or
                  (b) on the application of the taxpayer.
25         (3)   A reassessment may be made whether or not any amount of tax
                 has been paid on the previous assessment.
           (4)   A reassessment may consolidate 2 or more separate assessments
                 into a single assessment.
           (5)   A decision by the Commissioner not to make a reassessment
30               under subsection (2)(b) is non-reviewable.

     page 8
                                                Taxation Administration Bill 2001
                                               Assessments of tax          Part 3
                                                    Assessments       Division 1
                                                                             s. 17



           (6)   No action can be brought in a court to compel the
                 Commissioner to make a reassessment if he or she is not
                 required to do so by a taxation Act.

     17.         Time limits on reassessments
5          (1)   A taxpayer is not entitled to apply for a reassessment more than
                 5 years after the original assessment was made.
           (2)   The Commissioner may make a reassessment at any time after
                 the previous assessment was made if --
                   (a) a court or tribunal hearing an appeal under section 41
10                       has directed the Commissioner to make the
                         reassessment; or
                   (b) there are reasonable grounds for suspecting that there
                         has been an evasion of tax, or that the previous
                         assessment was made on the basis of false or misleading
15                       information.
           (3)   The Commissioner may make a reassessment of the amount of
                 pay-roll tax payable on an original assessment that was made in
                 or in relation to any of the 5 financial years that precede the
                 financial year in which the reassessment is made.
20         (4)   However, in any other circumstances the Commissioner may
                 only make a reassessment within 5 years after the date of the
                 original assessment or on an application made within 5 years
                 after the date of the original assessment.

     18.         Effect of reassessment
25         (1)   A reassessment supersedes the original assessment and any
                 earlier reassessment.
           (2)   A reassessment may increase or decrease the amount originally
                 assessed.
           (3)   However, if an assessment was based on --
30                (a) an interpretation of the applicable law; or

                                                                           page 9
     Taxation Administration Bill 2001
     Part 3         Assessments of tax
     Division 1     Assessments
     s. 19



                  (b)    the Commissioner's practice,
                 that was generally applied to instruments of that kind when the
                 assessment was made, then the Commissioner cannot make a
                 reassessment on the ground that the interpretation or practice is
5                or was erroneous.
           (4)   If tax payable on an instrument is reassessed, and the instrument
                 or a duplicate or copy of it is produced to the Commissioner, the
                 Commissioner may stamp it with a stamp denoting the amount
                 of tax (if any) payable under the reassessment and the amount of
10               tax paid (if any), (but the reassessment takes effect irrespective
                 of restamping).
           (5)   A reassessment does not invalidate proceedings for the recovery
                 of tax, but the amount to be recovered is to be amended to take
                 account of the reassessment.
15         (6)   If an objection to an assessment is lodged but a reassessment is
                 made before the objection is determined, the objection may be
                 continued against the reassessment to the extent that it is liable
                 to the same objection or to an objection that is the same, or
                 similar, in substance.

20   19.         Assessments based on estimated or suspected liability
           (1)   If the Commissioner suspects that a tax liability exists, the
                 Commissioner may make an assessment on the basis of that
                 suspicion and the Commissioner's estimate of the amount of the
                 liability.
25         (2)   If a tax liability exists, but the Commissioner is not satisfied
                 with the adequacy or reliability of information available to make
                 an assessment, the Commissioner may make an assessment on
                 the basis of the Commissioner's estimate of the amount of the
                 liability.




     page 10
                                                  Taxation Administration Bill 2001
                                                 Assessments of tax          Part 3
                                                      Assessments       Division 1
                                                                               s. 20



     20.         Assessments when instrument misleading or unavailable
           (1)   If there are reasonable grounds for suspecting that an instrument
                 lodged under a taxation Act is inaccurate or misleading, then for
                 the purposes of making an assessment the Commissioner
5                may --
                   (a) create a memorandum of the instrument; and
                   (b) treat the memorandum as if it were the instrument.
           (2)   If tax is or may be payable on an instrument required to be
                 lodged under a taxation Act, but the instrument has not been
10               lodged as required, then for the purposes of making an
                 assessment, the Commissioner may --
                   (a) treat a copy of the instrument as if it were the
                          instrument; or
                   (b) if a copy of the instrument is not available -- create a
15                        memorandum of the instrument, and treat the
                          memorandum as if it were the instrument.
           (3)   If tax is or may be payable in relation to an event or transaction,
                 but an instrument required to be prepared and lodged under a
                 taxation Act in relation to the event or transaction has not been
20               prepared or, if prepared, has not been lodged, then for the
                 purposes of making an assessment the Commissioner may
                 create a memorandum in substitution for the instrument and
                 treat it as if the memorandum were the instrument.
           (4)   The payment of tax on the instrument may be denoted on the
25               copy or memorandum.
           (5)   The validity of an assessment and the liability to pay tax on an
                 instrument, event or transaction do not depend on the
                 availability of the instrument or a copy of it, or on the creation
                 of a memorandum of it.
30         (6)   This section does not limit the powers of the Commissioner
                 under section 19.


                                                                             page 11
     Taxation Administration Bill 2001
     Part 3         Assessments of tax
     Division 1     Assessments
     s. 21



     21.         Ascertaining value of property, consideration or benefit
           (1)   If it is necessary to ascertain the value of any property,
                 consideration or benefit for the purposes of a taxation Act, the
                 Commissioner may require the taxpayer to provide any
5                information in the possession or control of the taxpayer that is
                 relevant to determining the value of the property, consideration
                 or benefit.
           (2)   A requirement must specify the date on or before which the
                 taxpayer is required to comply with it.
10         (3)   A person who does not comply with a requirement commits an
                 offence.
                 Penalty: $20 000.

     22.         Commissioner's power to have valuation made
           (1)   For the purposes of a taxation Act, the Commissioner may --
15                (a) have a valuation made of any property, consideration or
                         benefit; or
                  (b) adopt any available valuation of the property,
                         consideration or benefit that the Commissioner
                         considers appropriate.
20         (2)   The Commissioner may have a valuation made, or adopt a
                 valuation, regardless of whether --
                   (a) the Commissioner has required the taxpayer to provide
                         information under section 21 about the value of the
                         property, consideration or benefit; or
25                 (b) the taxpayer has complied with such a requirement.




     page 12
                                                Taxation Administration Bill 2001
                                              Assessments of tax           Part 3
                                    Assessment notices and returns    Division 2
                                                                             s. 23



                  Division 2 -- Assessment notices and returns
     23.         Assessment notices
           (1)   When the Commissioner makes an assessment, he or she must
                 issue an assessment notice.
5          (2)   However, the Commissioner does not have to issue an
                 assessment notice if the Commissioner --
                   (a) makes a reassessment on his or her own initiative, and
                        no tax is to be paid or refunded as a result of the
                        reassessment; or
10                 (b) assesses the amount of stamp duty payable on an
                        instrument and then stamps the instrument immediately.
           (3)   When an assessment notice is issued, the Commissioner must
                 serve it on the taxpayer.
           (4)   However, liability to tax is not dependent on service of the
15               assessment notice.

     24.         Form of assessment notice
           (1)   An assessment notice may be --
                  (a) in the form of an account requiring payment of the
                        amount assessed and of other amounts payable by the
20                      taxpayer; or
                  (b) in any other form approved by the Commissioner.
           (2)   An assessment notice in relation to an original assessment
                 must --
                  (a) state the amount of tax payable under the primary
25                      liability;
                  (b) state the amount of penalty tax payable, if any; and
                  (c) indicate the due date for payment of the tax.




                                                                           page 13
     Taxation Administration Bill 2001
     Part 3         Assessments of tax
     Division 2     Assessment notices and returns
     s. 25



           (3)   An assessment notice in relation to a reassessment must --
                  (a) state whether the amount payable is more or less than
                        the amount assessed under the previous assessment;
                  (b) if an amount of tax has been overpaid -- state whether
5                       the overpaid amount is to be refunded or credited to the
                        taxpayer; and
                  (c) if the amount of tax has been increased, or an amount of
                        tax remains unpaid -- state the due date for payment of
                        the amount or amounts to be paid.
10         (4)   For the purposes of subsection (3)(c), if the due date for
                 payment of the tax has passed when the assessment notice is
                 issued, the assessment notice must specify the due date for
                 payment of any unpaid tax and any penalty tax payable in
                 relation to the unpaid tax.
15         (5)   The date specified in an assessment notice as the due date for
                 payment must be at least 14 days after the date of the
                 assessment notice.
           (6)   More than one assessment of primary tax or penalty tax, or both,
                 may be included in an assessment notice, whether or not the
20               assessments are made in respect of the same matter.

     25.         Statement of grounds of assessment
           (1)   An assessment notice may include a statement of the grounds on
                 which the assessment is made.
           (2)   If an assessment notice relating to an assessment of a primary
25               liability does not include a statement of the grounds on which
                 the assessment is made --
                    (a) the taxpayer may request the Commissioner to provide a
                          statement of the grounds; and
                   (b) the Commissioner must serve a statement of the grounds
30                        on the taxpayer within 30 days after receiving the
                          request.


     page 14
                                                 Taxation Administration Bill 2001
                                                Assessments of tax          Part 3
                                                       Penalty tax     Division 3
                                                                              s. 26



           (3)   If an assessment notice relating to an assessment of penalty tax
                 does not include a statement of the grounds on which the
                 assessment is made, the Commissioner must serve on the
                 taxpayer a separate statement of the grounds.

5                             Division 3 -- Penalty tax
     26.         Penalty tax for contravention of taxation Act
           (1)   A taxpayer is liable to pay penalty tax in the following
                 circumstances --
                   (a) where the taxpayer does not prepare a dutiable statement
10                      as required by the Stamp Act 1921;
                   (b) where the taxpayer does not lodge an instrument in
                        accordance with a taxation Act;
                   (c) where any other contravention of a taxation Act occurs
                        and, as a result, the taxpayer --
15                         (i) avoids or delays the payment of tax; or
                          (ii) avoids or delays the submission of information
                                 required for the assessment of tax;
                   (d) where there is a material misstatement or omission in an
                        instrument submitted to the Commissioner by or for the
20                      taxpayer under a taxation Act;
                   (e) where the taxpayer fails to provide information required
                        under a taxation Act or (intentionally or unintentionally)
                        provides information that is incorrect, incomplete or
                        misleading;
25                  (f) where the taxpayer makes an underestimation to avoid,
                        delay or reduce the payment of tax;
                   (g) where the taxpayer fails to pay (or underpays) tax for
                        which the taxpayer is liable.
           (2)   If there are reasonable grounds for suspecting that a taxpayer is
30               liable to pay penalty tax, the Commissioner may assess the
                 amount of penalty tax payable by the taxpayer.

                                                                           page 15
     Taxation Administration Bill 2001
     Part 3         Assessments of tax
     Division 3     Penalty tax
     s. 27



           (3)   The amount of penalty tax payable is the amount equal to --
                  (a) the amount of the taxpayer's primary liability; or
                  (b) the amount that the taxpayer would have been liable to
                       pay if the circumstances giving rise to the liability to
5                      penalty tax had not occurred,
                 as the case requires.

     27.         Penalty tax for late payment
           (1)   If tax is not paid by the due date, the taxpayer is liable to pay an
                 amount of penalty tax for late payment equal to 20% of the
10               amount outstanding on the due date.
           (2)   However, penalty tax is not payable for late payment of --
                  (a) instalments due under a tax payment arrangement; or
                  (b) an amount payable under section 47(6) as a result of the
                      cancellation of a tax payment arrangement.

15   28.         Limitation on amount of penalty tax
                 If the total amount of penalty tax assessed as payable by a
                 taxpayer in relation to a primary liability exceeds, or would but
                 for this section exceed, the amount of the primary liability, the
                 amount of penalty tax payable is reduced to the amount equal to
20               the amount of the primary liability.

     29.         Remission of penalty tax
           (1)   The Commissioner may remit penalty tax wholly or in part.
           (2)   Penalty tax may be remitted before or after an assessment of the
                 penalty tax is made.
25         (3)   If penalty tax is paid and later remitted, the amount remitted is
                 to be refunded or credited against the taxpayer's present or
                 future tax liabilities.



     page 16
                                               Taxation Administration Bill 2001
                                              Assessments of tax          Part 3
                                                     Penalty tax     Division 3
                                                                            s. 30



    30.         Guidelines for imposing penalty tax
          (1)   The Commissioner may, from time to time, issue guidelines
                setting out the policy to be followed when deciding whether or
                not to remit penalty tax under section 29.
5         (2)   The Commissioner must, at the request of a taxpayer, make a
                copy of the guidelines available to the taxpayer.




                                                                         page 17
     Taxation Administration Bill 2001
     Part 4         Objections and appeals
     Division 1     Procedures and restrictions
     s. 31



                      Part 4 -- Objections and appeals
                     Division 1 -- Procedures and restrictions
     31.         Procedure for challenging assessments
           (1)   A taxpayer is not entitled to challenge the validity or correctness
5                of an assessment, or of any other decision for which rights of
                 objection and appeal are conferred by this Act, except --
                   (a) in proceedings by way of objection or appeal under this
                         Act; or
                   (b) in any other manner specifically provided in a taxation
10                       Act.
           (2)   Any other right that the taxpayer might, but for this subsection,
                 have at common law to challenge the validity or correctness of
                 an assessment or other decision is abrogated.

     32.         Objections to land valuations
15               The validity or correctness of a valuation under the Valuation of
                 Land Act 1978 may only be challenged in proceedings under
                 Part IV of that Act, and not by way of objection or appeal
                 against an assessment under this Act based on the valuation.

     33.         Continuing obligation to pay assessed tax
20               An objection, appeal or case stated does not suspend or defer an
                 obligation to pay tax.

                               Division 2 -- Objections
     34.         Right to object
           (1)   A taxpayer may object to --
25                (a) an assessment; or
                  (b) another decision under a taxation Act that affects the
                        taxpayer's liability to taxation.

     page 18
                                                Taxation Administration Bill 2001
                                            Objections and appeals         Part 4
                                                        Objections    Division 2
                                                                             s. 35



           (2)   However, an objection cannot be made against --
                  (a) the determination of an objection;
                  (b) any reassessment made to give effect to the
                      determination of an objection;
5                 (c) an assessment of an amount of stamp duty and penalty
                      tax that is assessed under Part IIIC of the Stamp
                      Act 1921 and specified in a traffic infringement notice
                      issued under section 102 of the Road Traffic Act 1974,
                      unless the amount has been paid;
10                (d) a non-reviewable decision;
                  (e) a decision in respect of which a taxation Act specifically
                      provides other procedures for objection or appeal.
           (3)   If a reassessment is made and the time for lodging an objection
                 to the previous assessment has expired, an objection may only
15               be made against an increase in liability.

     35.         Form of objection
                 An objection must --
                  (a) be in writing;
                  (b) set out fully and in detail the grounds on which the
20                      taxpayer objects to the assessment or decision; and
                  (c) be lodged in accordance with section 106.

     36.         Time for lodging objection
           (1)   An objection to an official assessment must be lodged within
                 60 days after --
25                 (a) the assessment notice is issued; or
                  (b) if the assessment is denoted by stamping in accordance
                        with section 23(2)(b) -- the date on which the document
                        was stamped.




                                                                          page 19
     Taxation Administration Bill 2001
     Part 4         Objections and appeals
     Division 2     Objections
     s. 37



           (2)   An objection to a self-assessment must be lodged within
                 60 days after the due date for lodging the return related to the
                 assessment.
           (3)   An objection to another decision must be lodged within 60 days
5                after the day on which the person affected by the decision was
                 notified of the decision.
           (4)   However, the Commissioner may, on application by the
                 taxpayer, extend the time for lodging an objection.
           (5)   An application for an extension of time --
10                 (a)   must be made within 12 months after the date on which
                         the objection was to have been lodged under
                         subsection (1), (2) or (3), but may be made before or
                         after that date; and
                  (b)    must set out in detail the grounds on which the applicant
15                       asks for an extension of time.
           (6)   If objection is taken to a decision about self-assessment of tax,
                 the date of the decision is taken to be the date by which the first
                 return affected by the decision is to be lodged by the taxpayer
                 after the taxpayer receives notice of the decision.

20   37.         Consideration of objections
           (1)   The Commissioner must consider and determine an objection,
                 having regard to --
                   (a) the grounds set out in the objection and any other
                        relevant written material submitted by the taxpayer; and
25                 (b) any other information obtained by the Commissioner
                        that is relevant to considering the objection, whether the
                        information was obtained before or after the objection
                        was lodged.
           (2)   The onus of establishing that an assessment or decision to which
30               an objection relates is invalid or incorrect lies on the taxpayer.



     page 20
                                                Taxation Administration Bill 2001
                                            Objections and appeals         Part 4
                                                        Objections    Division 2
                                                                             s. 38



           (3)   If the objection relates to an assessment that was made under
                 section 19(1) on the basis of suspected liability --
                   (a) it is not necessary for the taxpayer to establish that there
                         were no reasonable grounds for the suspicion; and
5                  (b) the objection is to be allowed if the taxpayer establishes,
                         on the balance of probabilities, that the taxpayer is not
                         liable to the tax (or penalty tax) assessed.
           (4)   On determining an objection, the Commissioner must serve on
                 the taxpayer a notice setting out --
10                 (a) the decision on the objection; and
                   (b) if the objection is disallowed in whole or part -- the
                         reasons for the decision.

     38.         Time limit for determining objections
           (1)   The Commissioner must determine an objection within the
15               decision period calculated under subsection (2).
           (2)   The decision period is the initial period of 90 days beginning on
                 the day the objection is lodged with the Commissioner, plus the
                 number of days equal to the number of days the Commissioner
                 needs (whether the needed days fall during or after the initial
20               90-day period) --
                   (a) to obtain from the taxpayer information that the
                         Commissioner reasonably requires to determine the
                         objection;
                   (b) to consider any information provided by the taxpayer
25                       after the objection was lodged; or
                   (c) to obtain any advice and assistance from an external
                         agency that the Commissioner reasonably requires to
                         determine the objection.
           (3)   The Commissioner must notify the taxpayer, before the end of
30               the initial 90-day period, of any periods by which the decision
                 period has been extended up to the time of notification and, if


                                                                           page 21
     Taxation Administration Bill 2001
     Part 4         Objections and appeals
     Division 3     Appeals and stated cases
     s. 39



                 further delays extending the decision period occur after the
                 initial notification, must keep the taxpayer reasonably informed
                 about the extent and the reasons for the further delays.
           (4)   If the Commissioner fails to determine an objection within the
5                decision period, the taxpayer may, by written notice to the
                 Commissioner, require the Commissioner to refer the objection
                 to the Supreme Court.
           (5)   On receiving a request under subsection (4), the Commissioner
                 must refer the objection to the Supreme Court by way of appeal
10               as soon as practicable.
           (6)   The Supreme Court may --
                  (a)     decide the questions raised by the referred objection;
                  (b)     make any consequential orders that may be necessary or
                          appropriate in the circumstances of the case; and
15                 (c)    make orders for costs and other incidental matters.
           (7)   Non-compliance with subsection (1) does not invalidate a
                 determination on an objection.

     39.         Reassessment on determination of objection
           (1)   If an objection is allowed wholly or in part, the Commissioner
20               must make a reassessment accordingly.
           (2)   If, as a result of the reassessment, an amount is to be refunded
                 or credited to the taxpayer, interest at the prescribed rate is
                 payable on the amount from the date of payment to the date of
                 the determination of the objection.

25                       Division 3 -- Appeals and stated cases
     40.         Right of appeal
           (1)   A person dissatisfied with the Commissioner's decision on an
                 objection or on an application for an extension of time for
                 lodging an objection may appeal against the decision.

     page 22
                                                 Taxation Administration Bill 2001
                                             Objections and appeals         Part 4
                                           Appeals and stated cases    Division 3
                                                                              s. 41



           (2)   However, a taxpayer is not entitled to appeal against the
                 Commissioner's decision on an objection on a ground that was
                 not raised in the objection, unless the court or tribunal to which
                 the appeal lies is satisfied that the taxpayer should be allowed to
5                introduce other grounds of appeal in the interests of justice and
                 gives the taxpayer leave to do so.

     41.         Court or tribunal to which an appeal lies
           (1)   An appeal under section 40(1) against a decision relating to an
                 assessment or decision under the Land Tax Assessment Act 2001
10               may be made to the Land Valuation Tribunal, and the Tribunal
                 has jurisdiction to hear and determine the appeal.
           (2)   The Supreme Court has jurisdiction to hear and determine any
                 other appeal under section 40(1).

     42.         Time for appeal
15         (1)   An appeal must be commenced within 60 days after notice of
                 the decision to which it relates is served on the taxpayer.
           (2)   However, the court or tribunal to which the appeal lies may, on
                 application by the taxpayer, extend the time for commencing an
                 appeal.
20         (3)   An application for an extension of time must be made within
                 12 months after the notice of the decision to which the proposed
                 appeal relates is served on the taxpayer (but subject to that
                 limitation may be made either before or after the end of the
                 initial period of 60 days).

25   43.         Appeal hearings
           (1)   On hearing an appeal against a decision, the appellate court or
                 tribunal may do any or all of the following --
                    (a) in the case of a decision on an objection to an
                         assessment -- confirm the assessment, or direct the
30                       Commissioner to make a reassessment in accordance
                         with any directions given by the court or tribunal;

                                                                            page 23
     Taxation Administration Bill 2001
     Part 4         Objections and appeals
     Division 3     Appeals and stated cases
     s. 44



                  (b)    in the case of any other decision -- confirm, vary or
                         revoke the decision;
                   (c)   if the court or tribunal varies or revokes a decision --
                         substitute for the decision any other decision that the
5                        Commissioner could have made in the circumstances;
                  (d)    make consequential and ancillary orders (including
                         orders for costs).
           (2)   The onus of establishing that an assessment or decision to which
                 the appeal relates is invalid or incorrect lies on the taxpayer.
10         (3)   If the final reassessment of the taxpayer's liability indicates that
                 tax has been overpaid --
                   (a) the taxpayer is entitled to a refund or credit of the
                          overpaid amount; and
                   (b) interest on the overpaid amount, calculated at the
15                        prescribed rate from the date on which the tax was paid
                          to the date on which the overpaid amount is refunded or
                          credited to the taxpayer, is payable to the taxpayer.
           (4)   For the purposes of subsection (3) --
                  (a) the final reassessment of a taxpayer's liability is the last
20                       assessment to have been made at the direction of a court
                         or tribunal at the time that the case is discontinued or
                         otherwise finally determined; and
                  (b) a refund or credit of an overpaid amount, and any
                         payment of interest payable on the overpaid amount
25                       need not be made until rights of appeal against the
                         decision (including any right that may exist to seek
                         special leave to appeal to the High Court) have been
                         exhausted or have expired, and no further reassessment
                         can be made.

30   44.         Cases stated by Commissioner
           (1)   The Commissioner may state a case on a question of law arising
                 under a taxation Act and forward the case to the Supreme Court.

     page 24
                                   Taxation Administration Bill 2001
                               Objections and appeals         Part 4
                             Appeals and stated cases    Division 3
                                                                s. 44



(2)   The Supreme Court --
       (a) is to decide the question of law; and
       (b) may make orders for costs and other incidental matters.




                                                             page 25
     Taxation Administration Bill 2001
     Part 5         Payment and refund of tax
     Division 1     Payment
     s. 45



                    Part 5 -- Payment and refund of tax
                                Division 1 -- Payment
     45.         When tax is due for payment
           (1)   Subject to this section, tax is due for payment on the date fixed
5                by or worked out in accordance with the relevant taxation Act.
           (2)   If the relevant taxation Act does not make provision for the date
                 of payment, the tax is due for payment on the date specified in
                 the assessment notice.
           (3)   If the tax is payable as a result of a reassessment, the tax is due
10               for payment on the date specified in the assessment notice.

     46.         Allocation of payment
                 When the Commissioner receives a payment from a taxpayer,
                 the payment is to be allocated as follows --
                   (a) if it is clear from the circumstances in which the
15                      payment is made how the payment is to be allocated --
                        the payment is to be allocated accordingly; and
                   (b) in any other case -- the payment is to be allocated to the
                        taxpayer's tax liabilities as decided by the
                        Commissioner.

20   47.         Arrangements for instalments and extensions of time
           (1)   The Commissioner may approve an arrangement (with or
                 without amendment) --
                  (a) extending the time for paying tax; or
                  (b) providing for the payment of tax in specified
25                      instalments.
           (2)   An application for approval of a proposed tax payment
                 arrangement must set out the reasons that the taxpayer wants
                 more time to pay the tax.


     page 26
                                          Taxation Administration Bill 2001
                                    Payment and refund of tax        Part 5
                                                    Payment     Division 1
                                                                       s. 47



     (3)   A tax payment arrangement may include --
            (a) conditions agreed with the taxpayer providing for the
                  payment (and allowing for the remission) of interest at
                  the prescribed rate or at some other rate fixed by or
5                 under the arrangement with the agreement of the
                  taxpayer; and
            (b) any other conditions the Commissioner considers
                  appropriate.
     (4)   The Commissioner may, by notice to the taxpayer, amend a tax
10         payment arrangement --
             (a) by agreement with the taxpayer; or
             (b) as provided in the conditions of the arrangement.
     (5)   The Commissioner may, by notice to the taxpayer, cancel a tax
           payment arrangement if --
15           (a) a payment is not made in accordance with the
                 arrangement; or
             (b) the taxpayer does not comply with any other condition
                 of the arrangement.
     (6)   On cancellation of a tax payment arrangement, the whole of the
20         tax outstanding under the arrangement (together with interest)
           becomes due and payable as from the date of cancellation or the
           original due date for payment of the tax to which the
           arrangement relates (whichever is the later).
     (7)   Despite cancellation of a tax payment arrangement, interest
25         continues to accrue at the prescribed rate (or the other rate fixed
           by or under the arrangement) until the outstanding tax to which
           the arrangement formerly applied is paid.
     (8)   A decision of the Commissioner under this section in
           connection with extending time for payment of tax or approving
30         payment of tax in instalments is non-reviewable.



                                                                       page 27
     Taxation Administration Bill 2001
     Part 5         Payment and refund of tax
     Division 2     Special tax return arrangements
     s. 48



     48.         No action to compel approval of tax payment arrangement
                 No action can be brought in a court to compel the
                 Commissioner to approve a tax payment arrangement.

                  Division 2 -- Special tax return arrangements
5    49.         Approval of special tax return arrangements
           (1)   The Commissioner may make a special tax return arrangement
                 with a taxpayer or another person in relation to a taxpayer's
                 obligations under a taxation Act.
           (2)   Without limiting subsection (1), a special tax return
10               arrangement may be made with --
                   (a) a particular taxpayer in relation to the taxpayer's
                        obligations under a taxation Act;
                   (b) a particular taxpayer in relation to obligations the
                        taxpayer has jointly with other taxpayers under a
15                      taxation Act; or
                   (c) an agent in relation to obligations of taxpayers for whom
                        the agent is authorised to act.
           (3)   A special tax return arrangement is to be made --
                  (a) in writing; and
20                (b) on terms agreed between the Commissioner and the
                        responsible party.

     50.         Content of special tax return arrangement
           (1)   A special tax return arrangement --
                  (a) may require the lodging of returns, and the self
25                      assessment and payment of tax, in accordance with the
                        arrangement;
                  (b) may require compliance with any other obligations
                        imposed under the conditions of the arrangement;


     page 28
                                                  Taxation Administration Bill 2001
                                         Payment and refund of tax           Part 5
                                    Special tax return arrangements     Division 2
                                                                               s. 51



                   (c)   may exempt the taxpayer or taxpayers covered by the
                         arrangement from compliance with specified
                         administrative requirements of a taxation Act;
                  (d)    may provide for the stamping or endorsement of
5                        instruments with the amount of tax paid under the
                         special arrangement, or to denote that tax is not payable
                         in respect of the instrument; and
                   (e)   may require the responsible party to keep specified
                         records.
10         (2)   If an instrument that the responsible party is required to include
                 in a tax return would be of no effect until registered under an
                 enactment, then it is a condition of the arrangement that the
                 responsible party is to include the instrument in a return before
                 the instrument is lodged for registration.
15         (3)   If a condition of a special tax return arrangement is contravened,
                 the responsible party commits an offence.
                 Penalty: $20 000.
           (4)   A special tax return arrangement does not transfer the
                 taxpayer's tax liability from the taxpayer to the responsible
20               party.

     51.         Instruments stamped or endorsed under a special tax return
                 arrangement
           (1)   An instrument stamped or endorsed in accordance with a special
                 tax return arrangement is taken to have been stamped.
25         (2)   A person who stamps or endorses an instrument so as to suggest
                 or imply that the instrument has been properly stamped or
                 endorsed under a special tax return arrangement commits an
                 offence unless the instrument is properly stamped or endorsed in
                 accordance with the conditions of the special arrangement.
30               Penalty: $20 000.



                                                                            page 29
     Taxation Administration Bill 2001
     Part 5         Payment and refund of tax
     Division 3     Refunds of tax
     s. 52



     52.         Lodging returns under special tax return arrangement
           (1)   A return lodged under a special tax return arrangement must --
                  (a)    be in a form approved by the Commissioner;
                  (b)    contain the information required by the form; and
5                 (c)    contain any other information required by the
                         Commissioner that is relevant to assessing the tax
                         payable for the matters covered by the return.
           (2)   A return must be lodged within 15 days after the end of the
                 return period, unless the special tax return arrangement or a later
10               agreement between the Commissioner and the responsible party
                 provides otherwise.
           (3)   The return period for a special tax return arrangement is a
                 month, unless the arrangement or a later agreement between the
                 Commissioner and the responsible party provides otherwise.
15         (4)   A responsible party who is required to lodge a return under a
                 special tax return arrangement must lodge the return in
                 accordance with this section and with the arrangement.
                 Penalty: $5 000.

     53.         Amendment or cancellation of arrangement
20         (1)   The Commissioner may, by agreement with the responsible
                 party, amend the conditions of a special tax return arrangement.
           (2)   The Commissioner may, by notice served on the responsible
                 party, cancel a special tax return arrangement.

                             Division 3 -- Refunds of tax
25   54.         Power to make refund
           (1)   The Commissioner must refund tax to a taxpayer if --
                   (a)   as a result of a reassessment, it appears that an
                         overpayment of tax has been made;


     page 30
                                              Taxation Administration Bill 2001
                                        Payment and refund of tax        Part 5
                                                  Refunds of tax    Division 3
                                                                           s. 55



                  (b)   the Commissioner is satisfied on an application for a
                        refund under this section that an overpayment of tax has
                        been made; or
                  (c)   in the circumstances of a particular case, the
5                       Commissioner is required by a taxation Act to make a
                        refund of tax.
           (2)   However, instead of repaying the amount to be refunded, the
                 Commissioner may credit the amount of the refund against the
                 taxpayer's existing and future tax liabilities (but the
10               Commissioner must not credit an amount of $50 or more against
                 future liabilities if the taxpayer requests repayment).
           (3)   An application for a refund may only be made --
                  (a) on a ground on which refunds are authorised or required
                        by a taxation Act; or
15                (b) on the ground that the amount paid by the taxpayer
                        exceeds the amount of tax payable in accordance with
                        the relevant assessment.
           (4)   An application for a refund under this section must be made --
                  (a) within a period fixed by a taxation Act for making the
20                      application; or
                  (b) if no period is fixed by a taxation Act -- within 5 years
                        of the date when the overpayment was made.

     55.         Refund to be passed on in certain cases
           (1)   This section applies to payment of any of the following taxes --
25                (a)   pay-roll tax;
                  (b)   duty payable under Part IIIF or Part IVB of the Stamp
                        Act 1921;
                  (c)   debits tax.




                                                                         page 31
     Taxation Administration Bill 2001
     Part 5         Payment and refund of tax
     Division 3     Refunds of tax
     s. 55



        (2)    If --
                 (a)   the tax payable by the taxpayer is paid out of money
                       provided by a third party, or a third party reimburses the
                       taxpayer for payment of tax; and
5               (b)    the tax is, in whole or part, refunded or credited to the
                       taxpayer (whether under this Division or not),
               then the taxpayer is to reimburse the third party in accordance
               with subsection (3) or (4), as the case requires.
        (3)    If the third party provided all the money with which the tax
10             payment was made, or fully reimbursed the taxpayer for the
               payment, the taxpayer must reimburse the third party with an
               amount equal to the amount of the refund or credit.
        (4)    If the third party contributed part only of the tax payment, or
               partially reimbursed the taxpayer for the payment, the taxpayer
15             must reimburse the third party with an amount that bears the
               same proportion to the amount of the refund or credit as the
               amount of the refund or credit amount bears to the amount of
               the payment.
        (5)    The taxpayer must --
20               (a) make the reimbursement to the third party within
                      90 days after the refund was paid or credited to the
                      taxpayer or within any longer period allowed by the
                      Commissioner; or
                (b) if the reimbursement is not made within that period --
25                    repay the amount of the refund to the Commissioner or
                      ask the Commissioner to cancel the credit in the
                      taxpayer's favour within 7 days from the end of that
                      period.
               Penalty: $20 000.
30      (6)    The Commissioner may recover any amount that should have
               been, but was not, repaid under subsection (5)(b) as if it were
               unpaid tax.

     page 32
                                                 Taxation Administration Bill 2001
                                          Payment and refund of tax          Part 5
                                   Power to waive or write off liability Division 4
                                                                              s. 56



           (7)   No action can be brought in a court to compel the
                 Commissioner to take or refrain from taking proceedings for
                 recovery of the amount refunded or credited to the taxpayer.

                 Division 4 -- Power to waive or write off liability
5    56.         Waiver of tax
           (1)   The Commissioner may waive the payment of tax or another
                 amount payable under a taxation Act (for example, interest or
                 legal costs), up to a prescribed limit.
           (2)   If the Commissioner waives the payment of tax or some other
10               amount payable under a taxation Act, the liability to make the
                 payment is extinguished.
           (3)   A decision by the Commissioner to waive tax, or not to waive
                 tax, is non-reviewable.

     57.         Writing off tax liability
15         (1)   The Commissioner may write off a tax liability, or a liability to
                 pay another amount under a taxation Act, if satisfied that action
                 or further action to recover the tax or other amount is
                 impracticable or unwarranted.
           (2)   Writing off a liability does not --
20                (a) extinguish the liability; or
                  (b) preclude the Commissioner from taking later action to
                        recover the amount of the liability.
           (3)   A decision by the Commissioner to write off a liability, or not to
                 write off a liability, is non-reviewable.

25   58.         Powers subject to Financial Administration and Audit
                 Act 1985
                 This Division is to be read subject to the Financial
                 Administration and Audit Act 1985.


                                                                           page 33
Taxation Administration Bill 2001
Part 5         Payment and refund of tax
Division 4     Power to waive or write off liability
s. 59



59.       No action to compel waiver or writing off
          No action can be brought in a court to compel the
          Commissioner to waive payment of tax or to write off a tax
          liability.




page 34
                                                  Taxation Administration Bill 2001
                                                    Recovery of tax          Part 6
                                                 Recovery generally     Division 1
                                                                               s. 60



                            Part 6 -- Recovery of tax
                          Division 1 -- Recovery generally
     60.         Recovery of unpaid tax
           (1)   Unpaid tax is a debt due to the State.
5          (2)   The Commissioner may recover unpaid tax on behalf of the
                 State by action in any court of competent jurisdiction.

     61.         Power of court to order payment of tax
                 When a court convicts a person of an offence against a taxation
                 Act, the court may (in addition to any penalty imposed for the
10               offence) order the convicted person to pay tax outstanding at the
                 time of the conviction.

     62.         Recovery of costs and interest
                 In this Part, a reference to tax is to be read as including --
                   (a)   legal costs incurred by the Commissioner in relation to
15                       proceedings for the recovery of the tax;
                  (b)    costs incurred for lodging a memorial under section 70
                         or 73;
                  (c)    interest payable under a tax payment arrangement; and
                  (d)    prescribed costs.

20   63.         Recovery of tax in cases of joint liability
           (1)   If 2 or more persons are jointly liable for tax, the whole of the
                 tax may be recovered from any one or more of them.
           (2)   This section does not affect the right of a taxpayer who pays tax
                 to recover contributions from a person jointly liable for the tax.




                                                                             page 35
     Taxation Administration Bill 2001
     Part 6         Recovery of tax
     Division 1     Recovery generally
     s. 64



     64.         Notice of administrator's appointment
           (1)   A person who is appointed as statutory administrator of a
                 taxpayer's assets must, within 14 days of appointment, or within
                 any longer time allowed by the Commissioner, serve on the
5                Commissioner written notice of the appointment.
                 Penalty: $5 000.
           (2)   However, in prescribed circumstances a statutory administrator
                 does not have to serve notice of the appointment.
           (3)   For the purposes of this section, a person is a "statutory
10               administrator of a taxpayer's assets" if the person is --
                   (a) a liquidator of a corporate taxpayer;
                  (b) a receiver or receiver and manager of the whole or a part
                         of a taxpayer's property;
                   (c) a taxpayer's trustee in bankruptcy; or
15                (d) a person who holds a prescribed position or prescribed
                         powers in relation to a taxpayer or a taxpayer's affairs.

     65.         Power to garnishee
           (1)   The Commissioner may serve a garnishee notice on a person
                 (the "garnishee") if the Commissioner believes on reasonable
20               grounds that the garnishee --
                   (a) holds or may receive money for or on account of a
                         taxpayer;
                   (b) is liable or may become liable to pay money to a
                         taxpayer; or
25                 (c) has authority to pay money to a taxpayer.
           (2)   A garnishee notice is a notice --
                  (a) requiring the garnishee to pay money in the garnishee's
                        possession or control to which the taxpayer is or
                        becomes entitled to the Commissioner up to the amount
30                      of a liability for tax stated in the notice; and


     page 36
                                                   Taxation Administration Bill 2001
                                                     Recovery of tax          Part 6
                                                  Recovery generally     Division 1
                                                                                s. 66



                  (b)    fixing a time for payment (which cannot be before the
                         time the taxpayer becomes entitled to the money).
           (3)   The Commissioner may serve a garnishee notice even though
                 the taxpayer's entitlement to the money may be subject to
5                unfulfilled conditions.
           (4)   The Commissioner must serve a copy of the garnishee notice on
                 the taxpayer.
           (5)   If the liability to which a garnishee notice relates is discharged
                 wholly or partly before the time for payment under the notice
10               and the discharge or partial discharge affects the amount to be
                 recovered from the garnishee, the Commissioner must, by
                 notice served on the garnishee and the taxpayer --
                   (a) inform them of that fact; and
                   (b) state whether and, if so, how the garnishee's obligation
15                        under the garnishee notice is affected by the discharge
                          or partial discharge of the liability.
           (6)   A garnishee who does not comply with a garnishee notice
                 commits an offence.
                 Penalty: $20 000.
20         (7)   A garnishee who is under an obligation to pay money to the
                 taxpayer is taken to have satisfied that obligation to the extent of
                 the payment made under the garnishee notice.

     66.         Recovery from partnerships and other associations
                 If a tax liability is incurred by or on behalf of a partnership, the
25               tax is recoverable jointly and severally from any one or more of
                 the partners.

     67.         Recovery from directors of body corporate
           (1)   If the Commissioner issues an assessment notice to a body
                 corporate and the amount assessed is not paid by the due date,
30               the Commissioner may serve a notice on the directors of the

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     Part 6         Recovery of tax
     Division 1     Recovery generally
     s. 67



               body corporate informing them that they will become jointly
               and severally liable with the body corporate for the payment of
               the tax unless before the expiration of 28 days from the date of
               the notice the body corporate remedies its default.
5       (2)    The Commissioner must serve a notice under subsection (1) by
               arranging for a copy of the notice to be given to each director
               personally.
        (3)    However, if, after exercising due diligence, it appears to the
               Commissioner that it is not practicable to give a copy of the
10             notice personally to a director -- the copy of the notice may be
               sent, by prepaid post requiring proof of delivery, to the director
               at his or her last known personal or business address.
        (4)    For the purpose of this section, a body corporate is taken to
               remedy a default if --
15               (a) the liability is paid;
                 (b) the Commissioner by notice to the body corporate offers
                       the body corporate an opportunity to enter into a tax
                       payment arrangement, and the body corporate enters
                       into the tax payment arrangement on conditions
20                     satisfactory to the Commissioner;
                 (c) the body corporate enters into voluntary administration
                       under Part 5.3A of the Corporations Act 2001 of the
                       Commonwealth; or
                 (d) the body corporate goes into liquidation.
25      (5)    If the body corporate fails to remedy its default within the time
               specified in the notice to a director under this section, the
               directors become jointly and severally liable, with the body
               corporate, for the payment of the tax liability assessed against
               the body corporate.
30      (6)    If a body corporate remedies its default by entering into a tax
               payment arrangement but later contravenes a condition of the
               arrangement, the body corporate's default is taken to revive and


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                                                    Recovery of tax          Part 6
                                                   Charges on land      Division 2
                                                                               s. 68



                 the Commissioner may serve another notice on the directors
                 under this section.
           (7)   In proceedings for recovery of tax from a director under this
                 section, it is a defence for the director to establish that --
5                  (a) the director took all reasonable steps that were possible
                         in the circumstances to get the body corporate to remedy
                         its default; or
                   (b) the director was unable because of illness or for some
                         other proper reason to take steps to get the body
10                       corporate to remedy its default.
           (8)   If a director pays tax or tax is recovered from a director under
                 this section, the director is entitled to be indemnified by the
                 body corporate for the amount paid or recovered.
           (9)   This section does not apply in relation to a director of a body
15               corporate to which the Statutory Corporations (Liability of
                 Directors) Act 1996 applies.

                           Division 2 -- Charges on land
     68.         Charge on land to secure land tax
           (1)   Unpaid land tax is a first charge on the land for which the land
20               tax is payable --
                   (a) whether or not the land tax is due for payment; and
                   (b) whether or not a memorial of the charge has been
                         registered under section 75.
           (2)   If the land tax is not paid by the due date, the Commissioner
25               may lodge a memorial of the charge with the Registrar of Titles.
           (3)   If a cheque given in purported payment of land tax is
                 dishonoured on first presentation (even though the due date may
                 not have arrived when the cheque is dishonoured), the land tax
                 is taken not to be paid by the due date for the purposes of
30               subsection (2).

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     Part 6         Recovery of tax
     Division 2     Charges on land
     s. 69



           (4)   A charge on land arising under subsection (1) takes priority over
                 all other encumbrances on the land.
           (5)   The taxpayer's liability to pay the land tax continues until it is
                 paid, despite any disposition of the land.
5          (6)   If there is a disposition of the land before the tax is paid, the
                 new owner becomes liable to pay the tax.
           (7)   If land tax is assessed in relation to land comprising a number of
                 separate lots or parcels --
                   (a) the charge attaches to each separate lot or parcel; and
10                 (b) the amount secured by the charge on an individual lot or
                          parcel is the amount that bears to the total amount of the
                          unpaid tax the same proportion that the unimproved
                          value of the lot or parcel bears to the total unimproved
                          value of the land.
15         (8)   However, this section does not apply in relation to land owned
                 by, or vested in the State, or any agency or instrumentality of
                 the State, or a local government or any other public statutory
                 authority.

     69.         Charge on land to secure stamp duty
20         (1)   If stamp duty payable under item 4, 10, 14A, 15, 17 or 19 of the
                 Second Schedule to the Stamp Act 1921 on an instrument in
                 relation to land as defined in section 76 of that Act is not paid
                 by the due date, the Commissioner may lodge a memorial with
                 the Registrar of Titles to create a charge on the land for the
25               unpaid stamp duty.
           (2)   If stamp duty payable under Part IIIBA of the Stamp Act 1921
                 in relation to land as defined in section 76 of that Act is not paid
                 by the due date, the Commissioner may lodge a memorial with
                 the Registrar of Titles to create a charge for the unpaid stamp
30               duty --
                   (a) on the land in relation to which the duty is payable; and


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                                                      Recovery of tax          Part 6
                                                     Charges on land      Division 2
                                                                                 s. 70



                   (b)   on land owned by a person who is related to the
                         taxpayer as mentioned in subsection (6).
           (3)   However, if stamp duty is assessed under section 76AA of the
                 Stamp Act 1921 in relation to land as defined in section 76 of
5                that Act, then, at any time after the assessment is made, the
                 Commissioner may lodge a memorial with the Registrar of
                 Titles to create a charge for the unpaid stamp duty --
                   (a) on the land in relation to which the duty is payable; and
                   (b) on land owned by a person who is related to the
10                        taxpayer as mentioned in subsection (6).
           (4)   The charge arises on the land referred to in subsection (1),
                 (2) or (3) when the memorial is registered under section 75.
           (5)   If a cheque given in purported payment of stamp duty is
                 dishonoured on first presentation (even though the due date may
15               not have arrived when the cheque is dishonoured), the stamp
                 duty is taken not to be paid by the due date for the purposes of
                 subsections (1) and (2).
           (6)   A person is related to a taxpayer for the purposes of
                 subsection (2) or (3) if --
20                 (a) both the person and the taxpayer are bodies corporate
                         and one is a subsidiary of the other within the meaning
                         of section 76AI(4) of the Stamp Act 1921; or
                   (b) the person is a body corporate and a beneficiary under a
                         trust, or a potential beneficiary under a discretionary
25                       trust, of which the taxpayer is a trustee.

     70.         Prohibition on dealing with certain charged land
           (1)   A memorial lodged under section 68 or 69 may provide that,
                 after it is registered, the Registrar of Titles is not to register any
                 dealing with the land without the consent of the Commissioner
30               unless the Commissioner has lodged a memorial releasing the
                 land from the charge, and the memorial of the release has been
                 registered.

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     Part 6         Recovery of tax
     Division 2     Charges on land
     s. 71



           (2)   The registration of a memorial that prohibits dealing with land
                 does not --
                   (a) prevent a person from lodging with the Registrar of
                        Titles an instrument relating to a dealing with the land;
5                       or
                  (b) prevent the Registrar of Titles from accepting an
                        instrument relating to a dealing with the land.
           (3)   If a memorial of a charge prohibits dealing with land then, on
                 the registration of a memorial releasing the land from the
10               charge, an instrument lodged previously with the Registrar of
                 Titles has effect as if the memorial of the charge had not been
                 registered.

     71.         Priority of charge
           (1)   When a memorial of a charge on land is registered under this
15               Act, the charge is the first charge on the land and has priority
                 over all other mortgages, charges and encumbrances over the
                 land.
           (2)   However, if there is another statutory charge on the same land
                 that ranks as a first charge under another Act, the relative
20               priority of the charges is to be determined according to the order
                 of registration.

     72.         Certificate of land tax secured by charge
           (1)   The Commissioner must, on application by the owner or a
                 purchaser of land, issue a certificate --
25                 (a) stating whether there is a charge on the land under
                        section 68 or 69; and
                  (b) if there is --
                          (i) stating the amount of unpaid land tax or unpaid
                                stamp duty secured by the charge;




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                                                    Recovery of tax          Part 6
                                                   Charges on land      Division 2
                                                                               s. 73



                          (ii)   in the case of land tax that is yet to be
                                 assessed -- estimating the amount to be
                                 assessed.
           (2)   The certificate estops the Commissioner from --
5                  (a)   asserting the existence of a charge not disclosed in the
                         certificate; or
                  (b)    asserting that a charge covered (at the date of the
                         certificate) an amount exceeding the amount disclosed
                         in the certificate.
10         (3)   However, giving an estimate in the certificate of an amount of
                 land tax does not estop the Commissioner from assessing a
                 different amount of land tax if further relevant information
                 becomes available.
           (4)   The prescribed fees are payable for the issue of the certificate.

15   73.         Release of land from charge
           (1)   If a memorial of a charge on land is registered, then, on
                 payment of the amount secured by the charge, the
                 Commissioner must serve on the taxpayer an instrument
                 releasing the land from the charge.
20         (2)   However, if land tax is assessed in relation to land comprising a
                 number of separate lots or parcels, the Commissioner is not
                 obliged to release any lot or parcel from the charge unless the
                 whole of the land tax is paid.

     74.         Form of memorial
25         (1)   The Registrar of Titles may approve the form of memorials
                 lodged under this Act.
           (2)   A memorial must be in a form approved by the Registrar of
                 Titles.




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     Taxation Administration Bill 2001
     Part 6         Recovery of tax
     Division 2     Charges on land
     s. 75



     75.         Registration of memorials and releases
           (1)   When a memorial is lodged under this Act, the Registrar of
                 Titles must register it.
           (2)   On the application of the owner of the land accompanied by an
5                instrument of release issued under section 73(1), the Registrar
                 of Titles must register the release of the land from the charge.

     76.         Notification of mortgagees
                 When a memorial in relation to land is registered, the
                 Commissioner must notify all mortgagees who hold registered
10               mortgages over the land of the registration of the memorial (but
                 failure to do so does not invalidate the registration of the
                 memorial).

     77.         Orders for sale of land
           (1)   If tax on land or property remains unpaid for 18 months or more
15               after the registration of the charge on the land or property, the
                 Commissioner may apply to the Supreme Court for an order for
                 the sale of the land (or part of the land) so that the proceeds of
                 sale may be applied towards satisfaction of the outstanding tax
                 liability.
20         (2)   A single application may be made under this section in relation
                 to a number of separate lots or parcels in the same ownership.
           (3)   At least 6 months before the Commissioner makes an
                 application to the Supreme Court under this section, the
                 Commissioner must --
25                 (a) have notice of the intended application published in
                         2 newspapers --
                            (i) one circulating generally throughout Western
                                 Australia; and
                           (ii) the other circulating generally throughout
30                               Australia;


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                                            Taxation Administration Bill 2001
                                              Recovery of tax          Part 6
                                             Charges on land      Division 2
                                                                         s. 77



            (b)    if the whereabouts of the owner of the land is known to
                   the Commissioner -- serve notice of the intended
                   application on the owner; and
             (c)   serve notice of the intended application on the holder of
5                  any registered encumbrance over the land whose address
                   is known to the Commissioner.
     (4)   On an application under this section, the Supreme Court may
           order the sale of the land and make incidental orders --
             (a) about how the sale is to be conducted;
10           (b) authorising an officer of the court to execute documents,
                   and to do anything else necessary, for the sale and
                   conveyance of the land;
             (c) authorising the Registrar of Titles to register a transfer
                   to a purchaser without requiring the duplicate (if any) of
15                 the certificate of title or of any other document;
             (d) directing (subject to subsection (5)) how the proceeds of
                   sale are to be dealt with; and
             (e) dealing with costs of the proceedings and other
                   incidental matters.
20   (5)   A sale by order of the Supreme Court is to discharge the land
           from any mortgage or other encumbrance securing a monetary
           obligation, but the land remains subject to any lease, easement
           or other encumbrance.
     (6)   The proceeds of the sale are to be applied as follows --
25          (a) firstly, in payment of the costs of the sale;
            (b) secondly, in payment of costs of proceedings so far as
                  those costs are, by order of the court, to be paid out of
                  the proceeds of sale;
            (c) thirdly, in discharge of the outstanding tax liability
30                secured by the charge;




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     Taxation Administration Bill 2001
     Part 6         Recovery of tax
     Division 2     Charges on land
     s. 78



                (d)   fourthly, in discharge of any outstanding monetary
                      liability secured by a mortgage or other encumbrance
                      securing a monetary obligation; and
                (e)   lastly, any remaining balance is to be applied as directed
5                     by the court.

     78.       Means of enforcement not limited to charge
               The existence or registration of a charge under this Division
               does not affect the Commissioner's discretion to proceed for
               recovery of the outstanding tax in proceedings unrelated to the
10             charge.




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                                                  Taxation Administration Bill 2001
                                                        Tax records          Part 7

                                                                               s. 79



                              Part 7 -- Tax records
     79.         How long tax records are to be kept
                 A person required to keep a tax record under a taxation Act
                 must, unless the Act otherwise provides, retain the tax record
5                for at least 5 years after --
                   (a) the date it was made by the person or, if it was not made
                          by the person, the date it was obtained by the person; or
                   (b) if it relates to a transaction, the date of completion of the
                          transaction,
10               whichever is the later.
                 Penalty: $20 000.

     80.         Form of tax records
           (1)   A person required to keep a tax record must ensure that it is
                 kept --
15                 (a) in the form of a document in the English language, or in
                        some other form which can be readily converted into a
                        document in the English language or from which a
                        document in the English language can be readily
                        reproduced; or
20                 (b) in some other form allowed by the regulations.
                 Penalty: $20 000.
           (2)   If a person required to keep a tax record does not keep it in the
                 form of a document in the English language, the Commissioner
                 may request the person to convert it to such a document within a
25               reasonable time.
           (3)   If the person does not comply with the request, the
                 Commissioner may --
                   (a) have the tax record converted; and



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     Taxation Administration Bill 2001
     Part 7         Tax records

     s. 81



                  (b)    recover from the person as a debt the reasonable cost of
                         converting it.

     81.         Where tax records are to be kept
           (1)   A person required to keep a tax record must keep it in Western
5                Australia unless --
                   (a) the taxation Act specifically allows the tax record to be
                         kept elsewhere;
                  (b) the regulations allow the tax record to be kept
                         elsewhere; or
10                 (c) the Commissioner gives approval allowing the tax
                         record to be kept elsewhere.
                 Penalty: $20 000.
           (2)   The Commissioner may require a person who keeps a tax record
                 outside Western Australia to bring it into Western Australia
15               within a reasonable time allowed by the Commissioner.
           (3)   A person who does not comply with a requirement under
                 subsection (2) commits an offence.
                 Penalty: $20 000.
           (4)   The Commissioner may recover as a debt, from a person
20               required to keep a tax record, costs reasonably incurred by the
                 Commissioner as a result of the person's failure to comply with
                 subsection (1) or with a requirement made under this section.
           (5)   If a tax record is brought into Western Australia in accordance
                 with a requirement under subsection (2), the tax record does not
25               give rise to any tax liability that would not have existed if it had
                 not been brought into Western Australia.

     82.         Failure to keep proper tax records
                 A person commits an offence if the person --
                  (a) makes an entry in a tax record knowing the entry to be
30                      false or misleading in a material particular;

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                                                      Tax records          Part 7

                                                                            s. 83



                  (b)   keeps a tax record knowing it to be false or misleading
                        in a material particular; or
                   (c) wilfully damages or destroys a tax record.
                 Penalty: $20 000 plus 3 times the amount of tax that was
5                     avoided or might have been avoided if the false or
                      misleading entry or tax record had been accepted as true.

     83.         General and specific exemptions
           (1)   An exemption of general application may be given by regulation
                 from --
10                 (a) the requirement to keep a tax record; or
                   (b) incidental requirements relating to the keeping of a tax
                       record.
           (2)   The Commissioner may, by notice to a person, exempt the
                 person from --
15                 (a) the requirement to keep a tax record; or
                   (b) other requirements incidental to keeping a tax record.
           (3)   An exemption may be given subject to conditions specified in
                 the relevant regulation or notice of exemption.
           (4)   The Commissioner may amend or cancel an exemption given to
20               a person under subsection (2) by giving notice to the person of
                 the amendment or cancellation.




                                                                         page 49
     Taxation Administration Bill 2001
     Part 8         Investigations
     Division 1     Investigations
     s. 84



                            Part 8 -- Investigations
                            Division 1 -- Investigations
     84.         Investigations
                 An investigation may be carried out under this Part for any or
5                all of the following purposes --
                   (a) to ascertain whether a tax liability exists;
                   (b) to gather any information relevant to making an
                          assessment;
                   (c) to gather any information relevant to making a decision
10                        under a taxation Act;
                   (d) to audit tax records;
                   (e) to gather evidence of a suspected contravention of a
                          taxation Act;
                    (f) any other purpose relevant to the administration of a
15                        taxation Act.

     85.         Investigations for the purposes of recognised revenue laws
           (1)   The Commissioner may, by agreement with the corresponding
                 Commissioner of a recognised jurisdiction --
                  (a) authorise the corresponding Commissioner to carry out
20                     an investigation under this Part for the purposes of a
                       recognised revenue law in force in the jurisdiction; or
                  (b) carry out an investigation under this Part on behalf of
                       the corresponding Commissioner for the purposes of a
                       recognised revenue law in force in the jurisdiction.
25         (2)   The Commissioner may only exercise powers under this section
                 if the law of the recognised jurisdiction has reciprocal
                 provisions providing for investigations by or on behalf of the
                 Commissioner.



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                                                       Investigations        Part 8
                          Obtaining tax records and other information   Division 2
                                                                               s. 86



           (3)   For the purposes of carrying out an investigation under this
                 section for the purposes of a recognised revenue law --
                   (a) a reference in this Part to tax is to be read as a reference
                         to tax payable under the recognised revenue law;
5                  (b) a reference to a tax liability is to be read as a reference
                         to a tax liability under the recognised revenue law;
                   (c) a reference to a taxation Act is to be read as a reference
                         to the recognised revenue law; and
                   (d) a reference to a contravention of a taxation Act is to be
10                       read as a reference to a contravention of the recognised
                         revenue law.
           (4)   If the Commissioner authorises a corresponding Commissioner
                 of a recognised jurisdiction to carry out an investigation under
                 this Part --
15                 (a) a reference in this Part to the Commissioner is to be read
                         as a reference to the corresponding Commissioner;
                   (b) a reference in this Part to an investigator is to be read as
                         a reference to a person authorised to take part in the
                         investigation under a recognised revenue law in force in
20                       the recognised jurisdiction; and
                   (c) a reference in this Part to an investigator's identity card,
                         in relation to a person authorised to take part in the
                         investigation under a recognised revenue law in force in
                         the recognised jurisdiction, is to be read as a reference to
25                       an identification card or certificate issued to the person
                         under the recognised revenue law.

           Division 2 -- Obtaining tax records and other information
     86.         Requirements to provide information and tax records
           (1)   The Commissioner may, for investigation purposes, require a
30               taxpayer or any other person --
                   (a) to provide oral or written answers to specified questions; or


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     Taxation Administration Bill 2001
     Part 8         Investigations
     Division 2     Obtaining tax records and other information
     s. 87



                  (b)   to produce to the Commissioner specified relevant
                        material or relevant material of a specified class, in the
                        person's possession or control.
           (2)   The Commissioner may make the requirement --
5                 (a)   if an oral response is required -- orally; or
                  (b)   in any other case -- by notice served on the person to
                        whom the requirement is addressed.
           (3)   The Commissioner may require a person to verify written
                 answers to questions by statutory declaration.
10         (4)   A person must comply with a requirement under this section
                 within the time specified in the notice or within any further time
                 allowed by the Commissioner.
                 Penalty: $20 000.

     87.         Power to require person to attend for examination
15         (1)   The Commissioner may, for investigation purposes, require a
                 taxpayer or any other person to attend for examination by an
                 investigator.
           (2)   A requirement is to be made by notice served on the taxpayer or
                 other person.
20         (3)   A notice --
                  (a) must indicate the time and place fixed for the
                        examination (which must, if practicable, be reasonably
                        convenient to the person to be examined);
                  (b) must indicate the subject of the examination; and
25                (c) may require the person to bring and produce to the
                        examining investigator relevant material in the person's
                        possession or control relating to the subject of the
                        examination.




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                                                 Taxation Administration Bill 2001
                                                      Investigations        Part 8
                         Obtaining tax records and other information   Division 2
                                                                              s. 88



           (4)   An investigator conducting an examination --
                  (a) may require a person attending for examination to make
                        an oath to answer all questions truthfully and may
                        administer the oath;
5                 (b) may require the person to answer a question relevant to
                        the subject matter of the examination put by the
                        investigator, or with the consent of the investigator, by
                        another person present at the examination; and
                  (c) may require the person to produce for examination by
10                      the investigator relevant material in the person's
                        possession at the examination.
           (5)   A person must comply with a requirement under this section.
                 Penalty: $20 000.
           (6)   A person, other than a taxpayer or a taxpayer's representative,
15               who attends for examination is entitled to be paid the prescribed
                 fees and expenses.

     88.         Power to retain documents
                 The Commissioner may retain any instrument or other
                 document in his possession that is relevant to performing his or
20               her functions under a taxation Act for as long as is necessary --
                   (a) to examine it or copy it, or both;
                   (b) if it is relevant to proceedings that have been or may be
                         instituted -- for the purposes of the proceedings;
                   (c) in the case of an instrument on which tax is payable --
25                       until the tax is paid;
                   (d) in the case of a document that is relevant to making an
                         assessment -- until the assessment is made and any tax
                         payable as a result of the assessment is paid.




                                                                           page 53
     Taxation Administration Bill 2001
     Part 8         Investigations
     Division 3     Access to premises
     s. 89



     89.         Recording examination proceedings
           (1)   An investigator may make a recording of the questions asked by
                 an investigator and the answers given by a person who attends
                 for examination under section 87.
5          (2)   If an investigator decides to make a record, the investigator
                 must advise the person attending for examination to that effect
                 before recording begins.

                          Division 3 -- Access to premises
     90.         Entry of premises
10         (1)   Subject to subsection (2), an investigator may, for investigation
                 purposes, enter and remain on premises to exercise his or her
                 powers of investigation.
           (2)   The investigator may only enter residential premises as
                 follows --
15                 (a) the investigator may enter the premises at any
                        reasonable time with the consent of the occupier of the
                        premises;
                   (b) the investigator may enter the premises in accordance
                        with the authorisation conferred by a warrant;
20                 (c) if the investigator believes, on reasonable grounds, that
                        it is urgently necessary to do so in order to prevent the
                        destruction of or interference with relevant material, the
                        investigator may enter the premises at any time without
                        the consent of the occupier and without warrant.
25         (3)   The investigator must not exercise the power set out in
                 subsection (2)(c) unless the Commissioner has, in the
                 particular case, authorised the investigator to do so.




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                                                Taxation Administration Bill 2001
                                                    Investigations         Part 8
                                               Access to premises     Division 3
                                                                             s. 91



           (4)   The investigator must, on first encountering a person apparently
                 in a position of authority on the premises, and also on the
                 reasonable request of any other person on the premises --
                   (a) display his or her identity card to the person or persons
5                        respectively; and
                   (b) if the investigator has entered or is about to enter the
                         premises under a warrant -- display the warrant to the
                         person or persons respectively.

     91.         Powers of investigator while on premises
10         (1)   When an investigator exercises his or her powers of entry under
                 this Act, the investigator may do any or all of the following --
                   (a) search the premises and examine anything on the
                         premises (opening it if necessary and, if specifically
                         authorised to do so by the Commissioner, breaking it
15                       open);
                   (b) take possession of, and remove from the premises,
                         documents, or anything else relevant to the
                         investigation, found in the course of exercising his or
                         her powers under this Act;
20                 (c) take extracts from or make copies of, or download or
                         print-out, any documents found in the course of carrying
                         out his or her functions under this Act;
                   (d) photograph or film anything on the premises;
                   (e) if anything on the premises that is relevant to the
25                       investigation cannot be conveniently removed -- secure
                         it against interference;
                    (f) require any person who is on the premises --
                            (i) to state his or her full name and address;
                           (ii) to answer (orally or in writing) questions put by
30                               the investigator that are relevant to the
                                 investigation;



                                                                          page 55
     Taxation Administration Bill 2001
     Part 8         Investigations
     Division 3     Access to premises
     s. 91



                       (iii)   to give the investigator any information in the
                               person's possession or control that is relevant to
                               the investigation;
                       (iv)    to operate or allow the investigator to operate
5                              equipment or facilities on the premises for
                               investigation purposes;
                        (v)    to give the investigator any translation, code,
                               password or other information necessary to gain
                               access to or to interpret and understand any
10                             document or information located or obtained by
                               the investigator in the course of exercising his or
                               her functions under this Act;
                       (vi)    to give other assistance that the investigator
                               reasonably requires to carry out the investigation.
15      (2)    A person who --
                (a) does not comply with a requirement under
                      subsection (1)(f); or
                (b) gives an investigator information that the person knows
                      to be false or misleading,
20             commits an offence.
               Penalty: $20 000.
        (3)    An investigator is not authorised to take anything from premises
               unless he or she --
                 (a) gives the occupier or another person apparently
25                     responsible to the occupier a receipt for the thing taken,
                       if requested to do so by the occupier or other person; or
                (b) if the occupier or a person apparently responsible to the
                       occupier is not present, leaves a receipt for the thing
                       taken, in an envelope addressed to the occupier, in a
30                     prominent position on the premises.
        (4)    A receipt is to be in a form approved by the Commissioner.


     page 56
                                                 Taxation Administration Bill 2001
                                                     Investigations         Part 8
                                                Access to premises     Division 3
                                                                              s. 92



           (5)   The Commissioner must ensure that a person from whom a
                 document or anything else is taken under this section and who
                 would otherwise be entitled to possession of it is given a copy
                 of it, or reasonable access to it, as appropriate.
5          (6)   If an investigator takes possession of anything under this
                 section, the Commissioner must ensure that it is returned to the
                 person entitled to possession of it as follows --
                   (a) if it was taken in connection with the prosecution or
                         possible prosecution of a suspected tax contravention of
10                       a taxation Act -- as soon as practicable after the
                         relevant prosecution is completed or discontinued or, if
                         no prosecution is commenced, as soon as practicable
                         after the decision is made not to prosecute the suspected
                         contravention;
15                 (b) if it was an instrument on which duty was payable -- as
                         soon as practicable after assessment and payment of the
                         relevant duty;
                   (c) in any other case -- within 28 days after it was taken.

     92.         Warrants to enter premises
20         (1)   If a justice is satisfied by a complaint on oath that it is
                 reasonably necessary for an investigator to enter premises for
                 investigation purposes, the justice may issue a warrant
                 authorising an investigator --
                   (a) to enter the premises at a time or within a period stated
25                        in the warrant; and
                   (b) to exercise the powers of search and investigation
                          conferred by this Part.
           (2)   An investigator who applies to a justice or magistrate for a
                 warrant under this section must produce his or her identity card
30               to the justice or magistrate.
           (3)   The authority conferred by a warrant may be exercised by the
                 investigator who applied for the warrant or by any other
                 investigator.

                                                                           page 57
     Taxation Administration Bill 2001
     Part 8         Investigations
     Division 4     General provisions
     s. 93



     93.         Use of force
           (1)   An investigator may use reasonable force --
                  (a)   to enter premises under this Part; or
                  (b)   to exercise powers under section 91(1)(a) to (e).
5          (2)   However, if the use of reasonable force is likely to cause
                 damage to property, the investigator is not entitled to use force
                 unless the Commissioner has, in the particular case, authorised
                 the investigator to do so.

                          Division 4 -- General provisions
10   94.         Complying with information requirements
           (1)   A person is not excused from complying with a requirement
                 under this Part to provide information or relevant material on
                 the grounds that complying with the requirement would tend to
                 incriminate the person or render the person liable to a penalty.
15         (2)   However, information or material provided by the person in
                 compliance with the requirement is not admissible in evidence
                 in any proceedings against the person for an offence against a
                 taxation Act except an offence against section 86(4), 87(5) or
                 91(2).
20         (3)   A person is not excused from complying with a requirement
                 under this Part to provide an official document on the grounds
                 that the document is protected by legal professional privilege.
           (4)   A person who claims, either on the person's own behalf or on
                 behalf of another person, to be excused from complying with a
25               requirement under this Part to provide information or relevant
                 material on the grounds that the information or material is
                 protected by legal professional privilege commits an offence if
                 the person knew, or could reasonably be expected to have
                 known, that he or she does not have reasonable grounds for
30               making the claim.
                 Penalty: $20 000.

     page 58
                                          Taxation Administration Bill 2001
                                              Investigations         Part 8
                                          General provisions    Division 4
                                                                       s. 95



     95.   Interaction with other Acts
           This Part prevails over --
            (a)    any law that would otherwise protect from disclosure
                   information about the transfer or ownership of a
5                  statutory licence;
            (b)    any law that would otherwise protect from disclosure
                   information about payments made for the benefit of
                   employees;
            (c)    any law that would otherwise protect from disclosure
10                 information about the registration, transfer of
                   registration or ownership of motor vehicles;
            (d)    any law that would otherwise protect from disclosure
                   information about the transfer or ownership of mining
                   tenements or petroleum licences;
15          (e)    any law that would otherwise protect from disclosure
                   information about the whereabouts of taxpayers; and
             (f)   any other prescribed law that would otherwise protect
                   information from disclosure.




                                                                    page 59
     Taxation Administration Bill 2001
     Part 9         Offences

     s. 96



                                  Part 9 -- Offences
     96.         General penalty provision
           (1)   A person who commits an offence against a taxation Act for
                 which no penalty is specifically provided is liable on conviction
5                to a penalty not exceeding $20 000.
           (2)   If a person does not comply with a requirement made under a
                 taxation Act by the Commissioner or an investigator, and no
                 penalty is specifically provided for the non-compliance, the
                 person commits an offence.
10               Penalty: $20 000.

     97.         Evasion of tax
           (1)   A person who, by an intentional act or omission, evades or
                 attempts to evade paying tax that the person is liable to pay,
                 commits an offence.
15         (2)   A court by which a person is convicted of an offence against
                 subsection (1) must impose a penalty within a range extending
                 from a minimum of 3 times the amount of the primary tax the
                 defendant evaded or attempted to evade to a maximum
                 equivalent to the minimum plus $20 000.

20   98.         False or misleading information
           (1)   A person must not --
                   (a) provide information to the Commissioner or an
                         investigator knowing it to be false or misleading in a
                         material particular; or
25                (b) provide a tax record to the Commissioner or an
                         investigator knowing it to be false or misleading in a
                         material particular.
                 Penalty: $20 000 plus 3 times the amount of tax that was avoided
                      or might have been avoided if the false or misleading
30                    information or tax record had been accepted as true.

     page 60
                                                  Taxation Administration Bill 2001
                                                          Offences           Part 9

                                                                               s. 99



           (2)   If a person provides the Commissioner or an investigator with
                 information or a tax record that is false or misleading in a
                 material particular then, in proceedings for an offence against
                 this section, the person is presumed to have known that the
5                information or tax record was false or misleading in the material
                 particular unless the contrary is established.

     99.         Obstructing or misleading an investigator
           (1)   A person who hinders or obstructs the Commissioner or an
                 investigator in carrying out functions under a taxation Act
10               commits an offence.
                 Penalty: $20 000.
           (2)   A person who misleads the Commissioner or an investigator in
                 a way that may affect the carrying out of his or her functions
                 under a taxation Act commits an offence.
15               Penalty: $20 000.

     100.        Offence by body corporate
           (1)   If a body corporate commits an offence against a taxation Act
                 each director of the body corporate commits the offence and is
                 liable to the penalty prescribed for an individual who commits
20               the offence.
           (2)   It is a defence to a charge of an offence by a director under this
                 section to prove that the defendant could not reasonably be
                 expected to have prevented the commission of the offence by
                 the body corporate.

25   101.        Criminal penalties not to affect civil liabilities
                 The imposition of a penalty for an offence does not relieve the
                 person on whom the penalty is imposed from a tax liability
                 (including a liability for penalty tax) arising out of the same
                 wrongful act.



                                                                            page 61
     Taxation Administration Bill 2001
     Part 9         Offences

     s. 102



     102.      Time for commencing prosecutions
        (1)    A prosecution for an offence against a taxation Act must be
               commenced within 5 years after the date on which the offence is
               alleged to have been committed.
5       (2)    However, if the alleged offence involves tax evasion, an
               intention to mislead or some other form of dishonesty, a
               prosecution for the offence may be commenced at any time.

     103.      Authority required for prosecution
        (1)    Proceedings for an offence against a taxation Act may only be
10             taken --
                 (a) by the Commissioner, or under the Commissioner's
                      authority; and
                (b)   in the Commissioner's name.
        (2)    A statement in a complaint for an offence against a taxation Act
15             that the complaint is laid by the Commissioner or under the
               Commissioner's authority is to be taken to be proved in the
               absence of evidence to the contrary.

     104.      General defence
               It is a defence to a charge of an offence against this Act
20             consisting of a failure to comply with a requirement imposed by
               or under this Act to prove that the defendant could not, by the
               exercise of reasonable diligence, have complied with the
               requirement to which the charge relates.




     page 62
                                            Taxation Administration Bill 2001
                                               Miscellaneous         Part 10
                                               Confidentiality    Division 1
                                                                       s. 105



                        Part 10 -- Miscellaneous
                        Division 1 -- Confidentiality
     105.    Confidentiality
       (1)   The following persons are subject to a duty of confidentiality
5            under this section --
               (a) the Commissioner or a former Commissioner;
               (b) a delegate or former delegate of the Commissioner;
               (c) an investigator or former investigator;
              (d) an appointed representative, or former appointed
10                   representative, of the Commissioner;
               (e) any other person to whom the information or material is
                     disclosed under a taxation Act;
                (f) any other person who properly or improperly gains
                     access to the information or material in some other way.
15     (2)   A person who is subject to a duty of confidentiality under this
             section must not record, disclose, or make use of information or
             material obtained under a taxation Act except --
               (a) for a purpose related to the administration or
                     enforcement of the taxation Act under which the
20                   information or material was obtained or another Act
                     administered by the Commissioner or under which the
                     Commissioner exercises statutory functions;
               (b) as required or allowed by this Act or another law that
                     specifically or by necessary implication overrides the
25                   duty of confidentiality imposed by this section;
               (c) as authorised by the person to whose affairs the
                     information or material relates; or
               (d) for the purpose of proceedings, or a report of
                     proceedings, arising out of a taxation Act.
30           Penalty: $20 000.

                                                                      page 63
     Taxation Administration Bill 2001
     Part 10        Miscellaneous
     Division 1     Confidentiality
     s. 105



        (3)    This section does not prevent --
                (a) the disclosure of information or material in connection
                       with the investigation or prosecution of a criminal
                       offence to --
5                         (i) the Director of Public Prosecutions for a State or
                               the Commonwealth;
                         (ii) an officer of the police force of a State or the
                               Commonwealth;
                        (iii) an officer of the Australian Securities and
10                             Investment Commission; or
                        (iv) an officer of another law enforcement agency
                               established under State or Commonwealth law
                               that is authorised by regulation to receive
                               confidential information under this paragraph;
15              (b) the disclosure of information or material to an official
                       administering a taxation law of the Commonwealth or
                       another State for a purpose related to the administration
                       of such a law;
                (c) the disclosure of information or material to the Western
20                     Australian Department of Treasury and Finance;
                (d) the disclosure of information about the ownership, sale
                       and capital and rental value of property to the
                       Valuer-General;
                (e) the disclosure of statistical or other information that
25                     could not reasonably be expected to lead to the
                       identification of any person to whom it relates;
                 (f) the disclosure to an insurance company, for the purposes
                       of a determination by the company of the amount of
                       stamp duty payable on an insurance policy issued or to
30                     be issued against an employer's liability to pay
                       compensation under the Workers' Compensation and
                       Rehabilitation Act 1981, whether the employer was
                       liable to pay pay-roll tax in the 12 months immediately
                       preceding the cover period of the policy; or

     page 64
                                             Taxation Administration Bill 2001
                                                 Miscellaneous        Part 10
                                          Service of documents     Division 2
                                                                        s. 106



              (g)   the disclosure of information or material in other
                    circumstances in which its disclosure is permitted by the
                    regulations.
       (4)   However, information or material obtained by the
5            Commissioner despite restrictions on its disclosure imposed
             under some other Act remains subject to those restrictions in the
             hands of the Commissioner and may only be disclosed under
             subsection (2) to the extent the disclosure is consistent with
             those restrictions.
10     (5)   If information is lawfully disclosed under this section, this
             section does not prevent the further disclosure of the
             information, or the recording or use of the information, for the
             purpose for which the disclosure was made.
       (6)   A court cannot require a person who is subject to a duty of
15           confidentiality under this section to give evidence, or to produce
             a record contrary to this section except in proceedings arising
             from the lawful disclosure of information.
       (7)   This section does not create a right in any person to be given
             confidential information.

20                  Division 2 -- Service of documents
     106.    Service on the Commissioner
             A document may be served on the Commissioner --
              (a) by lodging the document at the Commissioner's office;
              (b) by prepaid post;
25            (c) if the regulations authorise service of the document
                   under this paragraph -- by faxing a copy of the
                   document to a fax number stated in the regulations; or
              (d) if the regulations authorise service of the document
                   under this paragraph -- by sending computer data from
30                 which the document can be reproduced, in a format


                                                                       page 65
     Taxation Administration Bill 2001
     Part 10        Miscellaneous
     Division 2     Service of documents
     s. 107



                       prescribed by the regulations, to an address for the
                       receipt of electronic mail prescribed in the regulations.

     107.      Service on agent or representative of taxpayer
        (1)    A notice or other document to be served on taxpayers who are
5              jointly liable for tax is taken to have been served on both or all
               the taxpayers if served on any one of them.
        (2)    A notice or other document to be served by the Commissioner
               may be served on --
                (a) an agent with apparent authority to accept service of the
10                    notice or other document; or
                (b) a person who lodged the application or instrument to
                      which the notice or other document relates.
        (3)    A notice or other document to be served by the Commissioner
               on a partnership is taken to have been served on all members of
15             a partnership if it is served on any member of the partnership.
        (4)    A notice or other document to be served by the Commissioner
               on an unincorporated association is taken to have been served
               on all members of an unincorporated association if it is served
               on any member of the committee of management of the
20             association.

     108.      Method of service by Commissioner
        (1)    A notice or other document to be served by the Commissioner
               under a taxation Act may be served on a person by --
                 (a) giving it to the person personally;
25               (b) leaving it for the person to be served at the person's
                      place of residence or business;
                 (c) sending it by prepaid post (including document
                      exchange) addressed to the person at an address
                      appearing on recent correspondence addressed by or on
30                    behalf of the person to the Commissioner or otherwise
                      notified to the Commissioner;

     page 66
                                             Taxation Administration Bill 2001
                                                 Miscellaneous        Part 10
                                          Evidentiary provisions   Division 3
                                                                        s. 109



              (d)    leaving it for collection by the person to be served, or
                     that person's agent, in a collection box maintained at the
                     Commissioner's office;
              (e)    faxing it or emailing it to a fax number or email address
5                    of the person; or
               (f)   communicating it in some other way agreed with the
                     person.
       (2)   The use of a particular method for service of a document on a
             particular person does not prevent the service of other
10           documents on the same person in a different way.
       (3)   If a notice or other document is not served personally, the
             document is taken to be served on the business day following
             the day on which the document was sent to, or left for, the
             person to whom it is addressed subject to the following
15           exceptions --
               (a) if the notice or document is sent by post to an address
                      within Australia but outside Western Australia -- a
                      further 4 business days are to be allowed;
               (b) if the notice or document is sent by post to an address
20                    outside Australia -- a further 10 business days are to be
                      allowed.

     109.    Non-exclusivity of this Division
             The provisions of this Division are in addition to, and do not
             derogate from, other provisions of an enactment for facilitating
25           service.

                     Division 3 -- Evidentiary provisions
     110.    Evidentiary value of assessment notice
             An assessment notice (or a copy of an assessment notice) is
             admissible as evidence in proceedings under a taxation Act and,
30           in the absence of proof to the contrary, is proof of --
               (a) the making of the assessment;

                                                                       page 67
     Taxation Administration Bill 2001
     Part 10        Miscellaneous
     Division 3     Evidentiary provisions
     s. 111



                (b)   the amount of tax assessed;
                (c)   the identity of the person liable for the tax;
                (d)   the due date for paying the tax; and
                (e)   any other fact stated in the notice.

5    111.      Evidentiary status of copies and reproductions of documents
        (1)    In proceedings under a taxation Act, a copy of a notice or other
               document issued by the Commissioner --
                 (a) is, if produced by or on behalf of the Commissioner,
                      admissible in the same way as the original; and
10               (b) has the same evidentiary value as the original.
        (2)    For the purposes of the law of evidence, if 2 or more documents
               are produced from the same computer data (or from computer
               data recording the same information), they are both or all to be
               regarded as originals.

15   112.      Evidentiary certificates
        (1)    The Commissioner may issue --
                (a) a certificate of the making of an assessment including
                     details of the assessment;
                (b) a certificate stating that an assessment was served on a
20                   taxpayer on a particular date by a specified means;
                (c) a certificate stating that a person identified in the
                     certificate was authorised by delegation under this Act
                     to exercise specified functions of the Commissioner on a
                     specified date or over a specified period;
25              (d) a certificate stating that a return had not been received at
                     the Commissioner's office by a specified date;
                (e) a certificate stating that a person identified in the
                     certificate failed to comply with a requirement made
                     under a taxation Act to provide documents or



     page 68
                                              Taxation Administration Bill 2001
                                                  Miscellaneous        Part 10
                                           Evidentiary provisions   Division 3
                                                                         s. 113



                     information within the time allowed by the
                     Commissioner; or
               (f)   a certificate stating that a person identified in the
                     certificate was not registered under a specified provision
5                    of a taxation Act on a date specified in the certificate.
       (2)   A certificate issued under this section is evidence of the facts
             stated in the certificate and, in the absence of evidence to the
             contrary, is proof of those facts.

     113.    Extracts from register of delegates
10           A copy or print-out of an entry in the register of delegates kept
             under section 10 is evidence of the facts stated in the copy or
             print-out and, in the absence of evidence to the contrary, is
             proof of those facts.

     114.    Averments in complaints
15           In proceedings for an offence against a taxation Act --
               (a) an allegation in the complaint that the defendant is a
                    party to a specified instrument or transaction is, in the
                    absence of evidence to the contrary, evidence of the
                    alleged fact;
20             (b) an allegation in the complaint that the defendant had on
                    a specified date a specified liability under a taxation Act
                    is, in the absence of evidence to the contrary, evidence
                    of the existence of the alleged liability; and
               (c) an allegation in the complaint that the defendant was, on
25                  a specified date, under an obligation to lodge a return
                    under a specified provision of a taxation Act is, in the
                    absence of evidence to the contrary, evidence of the
                    existence of the alleged obligation.




                                                                        page 69
     Taxation Administration Bill 2001
     Part 10        Miscellaneous
     Division 4     Exemption from personal liability
     s. 115



     115.      Presumption of regularity
        (1)    Proceedings taken in a court or tribunal in the name of the
               Commissioner are presumed, in the absence of evidence to the
               contrary, to have been duly taken by the Commissioner, or on
5              the Commissioner's authority.
        (2)    In proceedings under a taxation Act, compliance by the
               Commissioner or an investigator with the requirements of the
               taxation Acts is presumed, in the absence of evidence to the
               contrary.

10             Division 4 -- Exemption from personal liability
     116.      Exemption from personal liability
        (1)    The Commissioner or an investigator is not personally liable for
               anything done or omitted to be done in good faith and without
               negligence in the performance or purported performance, of a
15             function under a taxation Act.
        (2)    Subsection (1) does not relieve the State of any liability that, but
               for that subsection, it might have had for the acts or omissions
               of the Commissioner or an investigator.

                             Division 5 -- Regulations
20   117.      Regulations
        (1)    The Governor may make regulations prescribing all matters that
               are required or permitted by this Act to be prescribed or are
               necessary or convenient to be prescribed for giving effect to this
               Act.
25      (2)    Regulations may create offences and provide, in respect of an
               offence so created, for the imposition of a fine not exceeding
               $5 000.




     page 70
                                        Taxation Administration Bill 2001



                                                                  Glossary



                             Glossary
                                                                         [s. 4]
     Unless the contrary intention appears --
     "address" of a person means --
5         (a)   the address of the person's residence or place of business;
                or
          (b)   if the person has a post office box for receiving personal
                or business mail -- the address of the post office box;
     "appointed representative" means a person appointed under
10       section 12 to represent the Commissioner in proceedings under a
         taxation Act;
     "assessment" means a determination of a kind referred to in
          section 13(1), whether the determination is made by way of a
          self-assessment, an official assessment or a reassessment;
15   "assessment notice" means a notice under section 23;
     "charge", in relation to land, means a charge on the land created
         under section 68 or 69;
     "Commissioner" means the Commissioner of State Revenue
        appointed in accordance with section 6;
20   "corresponding Commissioner", in relation to a recognised
         jurisdiction in which a recognised revenue law is in force, means
         the person responsible for administering the recognised revenue
         law;
     "decision" includes a direction;
25   "document" includes information stored or recorded by any means;
     "due date" means --
          (a)   in relation to the payment of tax -- the date on which the
                tax is due for payment under section 45(1), (2) or (3), as
                the case requires;
30        (b)   in relation to lodging a return -- the date by which the
                return is required to be lodged under a taxation Act;
     "garnishee" has the definition given in section 65;



                                                                    page 71
     Taxation Administration Bill 2001



     Glossary



                "group" means 2 or more persons who are grouped together for the
                    purposes of a taxation Act;
                "identity card" means an identity card issued to an investigator under
                     section 11;
5               "instrument" means --
                     (a) a bill of exchange, promissory note, statement,
                          conveyance, transfer, lease, licence, insurance policy or
                          any other document of a kind referred to in the Second
                          Schedule to the Stamp Act 1921;
10                   (b)   a statement or return that is required under a taxation Act
                           for the assessment of tax;
                     (c)   a memorandum created by the Commissioner under
                           section 20;
                     (d)   a document or other record on which, or in relation to
15                         which, tax is payable under a taxation Act;
                     (e)   anything else that is to be regarded as an instrument under
                           the provisions of another taxation Act;
                     (f)   a copy, duplicate or counterpart of an instrument or
                           document referred to in another paragraph of this
20                         definition;
                "investigation purposes" means any or all of the purposes for which
                     an investigation may be carried out under section 84 or 85;
                "investigator" means a person appointed to be an investigator under
                     section 11;
25              "non-reviewable decision" means a decision under a taxation Act
                    that is expressed by the Act to be non-reviewable;
                "official assessment" has the definition given in section 15(1);
                "official document" means an instrument and any other record or
                     document that is --
30                   (a)   kept under or for the purposes of a taxation Act;
                     (b)   required to be stamped under or for the purposes of a
                           taxation Act; or
                     (c)   required to be lodged with the Commissioner under or for
                           the purposes of a taxation Act;


     page 72
                                        Taxation Administration Bill 2001



                                                                   Glossary



     "original assessment", in relation to a reassessment of tax payable
          under a taxation Act, means a self assessment (if any) made in
          relation to the tax, or the first official assessment made in
          relation to the tax if no self-assessment was made, but does not
5         include a reassessment;
     "penalty tax" means --
         (a) penalty tax payable under section 26;
          (b)   penalty tax payable under section 27 for late payment of
                tax; or
10        (c)   penalty tax payable under sections 75JE, 75JF, 76I(2)(b)
                or 76J(2)(b) of the Stamp Act 1921;
     "person" includes a group;
     "premises" means --
          (a)   land (whether built on or not);
15        (b)   a building or structure on land; or
          (c)   a vehicle,
         and includes a part of premises;
     "previous assessment", in relation to a reassessment of tax, means
         the assessment that was or is to be reviewed by the reassessment
20       whether the reviewed assessment was an original assessment or
         an earlier reassessment;
     "primary liability" for tax means a liability for tax exclusive of any
         liability for penalty tax;
     "reassessment" does not include an original assessment;
25   "recognised jurisdiction" means the Commonwealth or another
          State;
     "recognised revenue law" means --
          (a) a law of the Commonwealth or another State
               corresponding to a taxation Act; or
30        (b)   a law of the Commonwealth or another State declared by
                regulation to be a recognised revenue law;
     "record" means any thing or process --
          (a) upon or by which information is recorded or stored; or


                                                                    page 73
     Taxation Administration Bill 2001



     Glossary



                     (b)    by means of which a meaning can be conveyed in a visible
                            or recoverable form,
                     whether or not the use or assistance of some electronic,
                     electrical, mechanical, chemical or other device or process is
5                    required to recover or convey the information or meaning;
                "Registrar of Titles" means the Registrar of Titles or the Registrar of
                    Deeds and Transfers;
                "relevant material" means an instrument, record or anything else
                     that is relevant to --
10                   (a)    ascertaining whether a tax liability exists;
                     (b)    assessing the amount of a tax liability;
                     (c)    deciding an application for a rebate or refund of tax, or an
                            exemption from tax, or any other application under a
                            taxation Act;
15                   (d)    auditing records relevant to the assessment of tax; or
                      (e)   ascertaining whether a contravention of a taxation Act has
                            occurred;
                "responsible party", in relation to a special tax return arrangement,
                     means the person with whom the arrangement is made as
20                   mentioned in section 49(1);
                "self-assessment" has the meaning given in section 14;
                "special tax return arrangement" means an arrangement approved
                    under section 49;
                "State" includes the Northern Territory and the Australian Capital
25                   Territory;
                "tax" means --
                     (a) tax, duty or another impost, or an instalment of tax, duty
                          or other impost, that is payable under a taxation Act; or
                     (b)    penalty tax payable under a taxation Act;
30              "tax liability" means a liability to pay tax (including a liability that
                     has not fallen due for payment);
                "taxation Act" means an enactment specified as a taxation Act under
                     section 3(1);



     page 74
                                         Taxation Administration Bill 2001



                                                                   Glossary



     "taxpayer" means --
          (a) a person who is or may be liable to pay tax;
          (b) a responsible party who is required to pay tax on behalf of
               another taxpayer under a special tax return arrangement;
5              or
           (c)   a person of a prescribed class who is subject to statutory
                 obligations relating to the assessment or payment of tax;
     "tax payment arrangement" means an arrangement approved under
          section 47;
10   "tax record" means a record required to be kept under a taxation Act
          or under a special tax return arrangement;
     "Valuer-General" means the Valuer-General appointed under
         section 6 of the Valuation of Land Act 1978;
     "vehicle" includes a train, vessel or aircraft.




 


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