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This is a Bill, not an Act. For current law, see the Acts databases.
New South Wales
State Revenue Legislation Amendment
Bill 2015
Explanatory note
This explanatory note relates to this Bill as introduced into Parliament.
Overview of Bill
The objects of this Bill are as follows:
(a) to extend existing exemptions from duty for transactions relating to amalgamations of
registered clubs to de-amalgamations of registered clubs and related transfers of club
premises and car parks,
(b) to update references to stock exchanges so that concessions applicable to other stock
exchanges will apply in the case of entities or securities listed or quoted on the London
Stock Exchange (including AIM) and the New York Stock Exchange,
(c) to modernise procedures for nomination of persons in charge of vehicles or vessels who
have committed offences by persons who would otherwise be responsible for the offences
and to make other amendments relating to nominations,
(d) to enable refunds, in cases of hardship, of payments under garnishee orders issued against
fine defaulters,
(e) to clarify the status of calculations of self-assessed tax liability by the Chief Commissioner
of State Revenue.
Outline of provisions
Clause 1 sets out the name (also called the short title) of the proposed Act.
Clause 2 provides for the commencement of the proposed Act on the date of assent to the
proposed Act, other than the amendments exempting registered clubs from duty for
de-amalgamation transactions. Those amendments are taken to have commenced on
b2015-110.d09
State Revenue Legislation Amendment Bill 2015 [NSW]
Explanatory note
20 January 2012, the date of the commencement of the de-amalgamation provisions authorising
the transactions.
Schedule 1 Amendment of Duties Act 1997 No 123
Schedule 1 [1] exempts from duty a transfer, or agreement for the sale or transfer, of dutiable
property to give effect to an amalgamation or de-amalgamation, or both, of a registered club.
Currently, the exemption applies only to amalgamations. An exemption is also conferred for the
transfer, or an agreement for the sale or transfer, of the premises or car park of a club for the
purposes of an amalgamation or de-amalgamation, or both. The proposed amendment is taken to
have commenced on the date of the commencement of the de-amalgamation provisions
authorising the transactions.
Schedule 1 [3], [4], [7] and [8] include separate references to the London Stock Exchange
(including AIM) and the New York Stock Exchange in the definitions of listed company, listed
trust, private company and recognised stock exchange. Previously, references to those bodies
were captured by references in those definitions to the World Federation of Exchanges, a body to
which the London Stock Exchange and the New York Stock Exchange no longer belong. The
amendments will have the effect of re-applying concessional and other provisions of the Duties
Act 1997 that previously applied to things listed or quoted on those exchanges. Schedule 1 [2]
provides that the definitions are taken to have always referred to those exchanges.
Schedule 1 [5] and [6] insert definitions of London Exchange and New York Exchange.
Schedule 2 Amendment of Fines Act 1996 No 99
Schedule 2 [1] inserts a definition of vehicle or vessel offence.
Schedule 2 [2] makes it clear that any action taken against a person's driver licence as a result of
demerit points action resulting from a penalty notice is to be reversed if the penalty notice is
withdrawn, and that any licence affected as a consequence, is to be restored by Roads and
Maritime Services (RMS) from the date of withdrawal of the penalty notice (subject to any other
matters that affect the licence).
Schedule 2 [3] and [4] modernise the process for nomination of the person who was in charge of
a vehicle or vessel when an offence was committed for the purpose of proceedings being taken
against that person rather than the owner of or other responsible person for the vehicle or vessel
who was issued with a penalty notice for the offence. The nomination notice approved by the
Commissioner of Fines Administration (the Commissioner) will now be able to be used by
individuals rather than a statutory declaration being required. A statutory declaration may be
required to be given by a responsible person who supplies a nomination notice to verify
nominations contained in that notice.
Schedule 2 [4] also substitutes the offence relating to giving a false nomination in a nomination
notice and increases penalties for offences. The new offence reflects the corresponding offence
under the Road Transport Act 2013 and, in particular, does not require the person committing the
offence to know that the information is false.
Schedule 2 [5] omits repealed offences from the list of vehicle and vessel offences for which a
nomination may be given. Schedule 2 [9] inserts a provision that continues the application of the
nomination provision to enforcement proceedings for those offences.
Schedule 2 [6] adds offences relating to the deposit of litter from a motor vehicle or a trailer
attached to a motor vehicle to the list of vehicle and vessel offences for which a nomination may
be made.
Schedule 2 [7] requires the Commissioner to seek a review of a decision to issue a penalty notice
for a vehicle or vessel offence before annulling a penalty notice enforcement order for the offence,
if a nomination notice nominating a person who was in charge of the vehicle or vessel is given to
the Commissioner. It does not matter if the nomination notice was given outside the time required
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State Revenue Legislation Amendment Bill 2015 [NSW]
Explanatory note
for providing it. The effect of the amendment is to provide an alternative to referral to the Local
Court on annulment, as a review may result in the withdrawal of the penalty notice enforcement
order and the order ceasing to have effect.
Schedule 2 [8] enables the Commissioner to refund to a fine defaulter an amount paid to the
Commissioner under a fine defaulter garnishee order. The refund may be paid on application by
the fine defaulter, or on the Commissioner's own motion, if the Commissioner thinks it
appropriate to do so on the grounds of hardship. A refund will not affect the liability for the debt
concerned.
Schedule 2 [9] inserts savings and transitional provisions consequent on the enactment of the
proposed Schedule.
Schedule 3 Amendment of Road Transport Act 2013 No 18
Schedule 3 [1] and [4]-[7] modernise the process for nomination of the person who was in charge
of a vehicle when a camera recorded or parking offence was committed for the purpose of
proceedings being taken against that person rather than the owner of or other responsible person
for the vehicle who was issued with a penalty notice for the offence. The relevant nomination
document approved by RMS will now be able to be used by individuals rather than a statutory
declaration being required. A statutory declaration may be required to be given by a responsible
person who supplies a relevant nomination document to verify nominations contained in that
document.
Schedule 3 [2] and [3] increase the maximum penalty that may be imposed for making a false
nomination in a relevant nomination document from $11,000 to $22,000 for corporations and
from $5,500 to $11,000 for individuals.
Schedule 3 [8] imposes an additional penalty of $5,500 for the offence of failing to provide a
statutory declaration verifying nominations contained in a relevant nomination document, if
committed by an individual. Currently, only corporations can be required to provide such a
statutory declaration.
Schedule 4 Amendment of Taxation Administration Act 1996
No 97
Schedule 4 [1] confirms that a calculation by the Chief Commissioner of State Revenue of the tax
liability of a person on the basis of a payroll tax return is an assessment of tax liability. One
consequence of this is that the time limits for objections to assessments, and for reassessments,
will apply to those matters from the date of the calculation. The effect of the provision may be
extended by regulation to other kinds of tax liabilities.
Schedule 4 [2] preserves the operation of a court decision insofar as it is inconsistent with the
amendment made by Schedule 4 [1].
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First print
New South Wales
State Revenue Legislation Amendment
Bill 2015
Contents
Page
1 Name of Act 2
2 Commencement 2
Schedule 1 Amendment of Duties Act 1997 No 123 3
Schedule 2 Amendment of Fines Act 1996 No 99 5
Schedule 3 Amendment of Road Transport Act 2013 No 18 8
Schedule 4 Amendment of Taxation Administration Act 1996 No 97 9
b2015-110.d09
New South Wales
State Revenue Legislation Amendment
Bill 2015
No , 2015
A Bill for
An Act to make miscellaneous changes to certain State revenue legislation.
State Revenue Legislation Amendment Bill 2015 [NSW]
The Legislature of New South Wales enacts: 1
1 Name of Act 2
This Act is the State Revenue Legislation Amendment Act 2015. 3
2 Commencement 4
(1) This Act commences on the date of assent to this Act, except as provided by 5
subsection (2). 6
(2) Schedule 1 [1] is taken to have commenced on 20 January 2012. 7
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State Revenue Legislation Amendment Bill 2015 [NSW]
Schedule 1 Amendment of Duties Act 1997 No 123
Schedule 1 Amendment of Duties Act 1997 No 123 1
[1] Section 65 Exemptions from duty 2
Omit section 65 (3). Insert instead: 3
(3) Registered clubs 4
No duty is chargeable under this Chapter on any of the following: 5
(a) a transfer, or an agreement for the sale or transfer, of dutiable property 6
to give effect to an amalgamation or de-amalgamation, or both, of 7
registered clubs as referred to in Divisions 1A and 1B of Part 2 of the 8
Registered Clubs Act 1976, 9
(b) a transfer, or an agreement for the sale or transfer, of all or part of any 10
premises or an associated car park occupied by a club to another club 11
for the purposes of any such amalgamation or de-amalgamation, or 12
both, 13
if any information and documents that may be required by the Chief 14
Commissioner are given to the Chief Commissioner. 15
[2] Schedule 1 Savings, transitional and other provisions 16
Insert at the end of the Schedule with appropriate Part and clause numbering: 17
Part Provisions consequent on enactment of State 18
Revenue Legislation Amendment Act 2015 19
References to London Exchange and New York Exchange 20
A reference in the Dictionary to the World Federation of Exchanges is taken, 21
until the date of assent to the State Revenue Legislation Amendment Act 2015, 22
to have always included a reference to the London Exchange and the New 23
York Exchange. 24
[3] Dictionary, clause 1, definition of "listed company" 25
Insert ", the London Exchange, the New York Exchange" after "the New Zealand 26
Exchange". 27
[4] Dictionary, clause 1, definition of "listed trust" 28
Insert ", the London Exchange, the New York Exchange" after "the New Zealand 29
Exchange". 30
[5] Dictionary, clause 1, definition of "London Exchange" 31
Insert in alphabetical order: 32
London Exchange means the London Stock Exchange (also known as the 33
LSE) and includes AIM. 34
[6] Dictionary, clause 1, definition of "New York Exchange" 35
Insert in alphabetical order: 36
New York Exchange means the New York Stock Exchange (also known as 37
NYSE). 38
[7] Dictionary, clause 1, definition of "private company" 39
Insert ", the London Exchange, the New York Exchange" after "the New Zealand 40
Exchange". 41
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State Revenue Legislation Amendment Bill 2015 [NSW]
Schedule 1 Amendment of Duties Act 1997 No 123
[8] Dictionary, clause 1, definition of "recognised stock exchange" 1
Insert after paragraph (ba): 2
(bb) the London Exchange, or 3
(bc) the New York Exchange, or 4
Page 4
State Revenue Legislation Amendment Bill 2015 [NSW]
Schedule 2 Amendment of Fines Act 1996 No 99
Schedule 2 Amendment of Fines Act 1996 No 99 1
[1] Section 3 Definitions 2
Insert in alphabetical order in section 3 (1): 3
vehicle or vessel offence--see section 38. 4
[2] Section 24G Effect of withdrawal of penalty notice 5
Omit section 24G (2) (b) (i). Insert instead: 6
(i) any action taken to record demerit points against a person in the 7
NSW demerit points register kept under the Road Transport Act 8
2013 because of that payment is to be reversed, and any driver 9
licence affected as a consequence of the recording of the demerit 10
points is to be restored (subject to any other matters affecting the 11
licence), by Roads and Maritime Services from the date of the 12
withdrawal of the penalty notice, and 13
[3] Section 38 Circumstances in which person issued with penalty reminder notice for 14
vehicle or vessel offence is not liable to pay penalty 15
Omit section 38 (1) (a). Insert instead: 16
(a) on or before the due date specified in the penalty reminder notice, gives 17
the appropriate officer for the penalty notice to which the penalty 18
reminder notice relates (or other person or body specified in that notice) 19
an approved nomination notice containing the name and address of 20
some other person who was in charge of the vehicle or vessel concerned 21
at all relevant times relating to the offence, or 22
[4] Section 38 (2)-(3F) 23
Omit section 38 (1A)-(3B). Insert instead: 24
(2) The Commissioner may approve 1 or more notices (approved nomination 25
notices) for use when nominating persons under this section as persons in 26
charge of vehicles or vessels. 27
(3) Without limiting subsection (2), the Commissioner may approve notices under 28
that subsection: 29
(a) to be provided in printed or electronic form (or both), and 30
(b) to be used in relation to more than 1 offence involving 1 or more 31
vehicles or vessels, if the person given the penalty reminder notice is a 32
corporation. 33
(3A) An appropriate officer for the penalty notice to which the penalty reminder 34
notice relates may, by written notice (a verification notice) served on a person 35
who gives an approved nomination notice, require the person to supply a 36
statutory declaration for use in court proceedings verifying any of the 37
information contained in the approved nomination notice that is specified in 38
the verification notice. 39
(3B) A person served with a verification notice must supply the required statutory 40
declaration within the period specified in the notice (being a period of not less 41
than 7 days after the date of service). 42
Maximum penalty: 50 penalty units (in the case of an individual) and 43
100 penalty units (in the case of a corporation). 44
(3C) A statutory declaration that is given for the purposes of this section, if 45
produced in any proceedings against the person named in the declaration in 46
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State Revenue Legislation Amendment Bill 2015 [NSW]
Schedule 2 Amendment of Fines Act 1996 No 99
respect of the vehicle or vessel offence concerned, is admissible and is prima 1
facie evidence that the person was in charge of the vehicle or vessel at all 2
relevant times relating to the offence. 3
(3D) A statutory declaration that relates to more than one vehicle or vessel offence 4
is not a statutory declaration under, or for the purposes of, this section unless 5
each of the offences is a camera recorded offence (within the meaning of 6
Division 2 of Part 7.3 of the Road Transport Act 2013) detected by the same 7
camera device at approximately the same time. 8
(3E) A person must not, in an approved nomination notice given under 9
subsection (1), falsely nominate another person as the person who was in 10
charge of the vehicle or vessel at the time the offence occurred. 11
Maximum penalty: 12
(a) if the offence relates to a vehicle or vessel registered or owned 13
otherwise than in the name of an individual--200 penalty units, or 14
(b) in any other case--100 penalty units. 15
(3F) A person falsely nominates another person as the person in charge of a vehicle 16
or vessel for the purposes of subsection (3E) if either a false name or address 17
(or both a false name and address) for the other person is given in an approved 18
nomination notice. 19
[5] Section 38 (4), definition of "vehicle or vessel offence" 20
Omit paragraphs (b), (k) and (n). 21
[6] Section 38 (4), definition of "vehicle or vessel offence" 22
Insert after paragraph (e): 23
(e1) an offence under section 146 of the Protection of the Environment 24
Operations Act 1997, 25
[7] Section 49A Review of penalty notice before annulment 26
Insert after section 49A (1): 27
(1A) Before the Commissioner annuls a penalty notice enforcement order relating 28
to a vehicle or vessel offence, the Commissioner is to seek a review of the 29
decision to issue a penalty notice to which the order applies if an approved 30
nomination notice in relation to the offence (within the meaning of section 38) 31
is given to the Commissioner or the appropriate officer for the penalty notice 32
for the offence. 33
(1B) For the purposes of subsection (1A) and the review under this section, it does 34
not matter if the approved nomination notice is not given within the period 35
required by section 38. 36
[8] Section 77A 37
Insert after section 77: 38
77A Garnishee order refunds in case of hardship 39
(1) The Commissioner may, on the Commissioner's own initiative or on the 40
application of a fine defaulter, refund an amount paid to the Commissioner 41
under a garnishee order if the Commissioner thinks it appropriate to do so on 42
the ground of hardship experienced by the fine defaulter or a dependant of the 43
fine defaulter because of payments under the garnishee order. 44
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State Revenue Legislation Amendment Bill 2015 [NSW]
Schedule 2 Amendment of Fines Act 1996 No 99
(2) A refund does not affect the liability of the fine defaulter for any debt that is 1
the subject of the garnishee order, including for any amount refunded to the 2
fine defaulter. 3
(3) This section does not affect any other right of a fine defaulter to seek a review 4
or to apply to the Hardship Review Board under this Act. 5
[9] Schedule 3 Savings, transitional and other provisions 6
Insert at the end of the Schedule with appropriate Part and clause numbering: 7
Part Provisions consequent on enactment of State 8
Revenue Legislation Amendment Act 2015 9
Definition 10
In this Part: 11
amending Act means the State Revenue Legislation Amendment Act 2015. 12
Enforcement action relating to repealed offences 13
Section 38, as in force immediately before the repeal of paragraphs (b), (k) 14
and (n) of the definition of vehicle or vessel offence in section 38 (4), 15
continues to apply in relation to any enforcement action relating to an offence 16
specified in those paragraphs. 17
Refunds of amounts payable under garnishee orders 18
Section 77A, as inserted by the amending Act, extends to garnishee orders and 19
payments made under those orders before the commencement of that section. 20
Page 7
State Revenue Legislation Amendment Bill 2015 [NSW]
Schedule 3 Amendment of Road Transport Act 2013 No 18
Schedule 3 Amendment of Road Transport Act 2013 No 18 1
[1] Section 183 Definitions 2
Omit the definition of relevant nomination document from section 183 (1). Insert instead: 3
relevant nomination document means: 4
(a) in the case of a responsible person served with a penalty notice in 5
relation to a designated offence--an approved nomination document 6
under section 189 (1), or 7
(b) in the case of a responsible person served with a court attendance notice 8
in relation to a designated offence--a statutory declaration. 9
[2] Section 188 Offences relating to nominations 10
Omit "100 penalty units" from section 188 (2). Insert instead "200 penalty units". 11
[3] Section 188 (2), penalty 12
Omit "50 penalty units". Insert instead "100 penalty units". 13
[4] Section 189 Nominations by responsible persons 14
Omit "corporations" where firstly occurring in section 189 (1). 15
Insert instead "responsible persons". 16
[5] Section 189 (1) 17
Omit "the corporations are". Insert instead "they are". 18
[6] Section 189 (3) 19
Omit the subsection. Insert instead: 20
(3) If a responsible person for a vehicle supplies an approved nomination 21
document to an authorised officer for the purpose of section 185 or 186, an 22
authorised officer may, by written notice served on the person (a verification 23
notice), require the person to supply a statutory declaration for use in court 24
proceedings that verifies such of the nominations contained in the approved 25
nomination document as are specified in the verification notice. 26
[7] Section 189 (4) 27
Omit "corporation". Insert instead "person". 28
[8] Section 189 (4), penalty 29
Omit "100 penalty units". 30
Insert instead "50 penalty units (in the case of an individual) or 100 penalty units (in the 31
case of a corporation)". 32
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State Revenue Legislation Amendment Bill 2015 [NSW]
Schedule 4 Amendment of Taxation Administration Act 1996 No 97
Schedule 4 Amendment of Taxation Administration Act 1996 1
No 97 2
[1] Section 8 General power to make assessment 3
Insert after section 8 (2): 4
(3) For the avoidance of doubt, an assessment of tax liability is taken to have been 5
made when the Chief Commissioner calculates the tax liability of a taxpayer 6
based on a return under the Payroll Tax Act 2007 or any other Act prescribed 7
by the regulations for the purposes of this subsection (whether or not the Chief 8
Commissioner issues a notice of assessment as a result of that calculation or 9
otherwise notifies the taxpayer of the calculation). 10
[2] Schedule 1 Savings, transitional and other provisions 11
Insert at the end of the Schedule with appropriate Part and clause numbering: 12
Part Provisions arising from enactment of State 13
Revenue Legislation Amendment Act 2015 14
Reassessment 15
Section 8 (3) of this Act, as inserted by the State Revenue Legislation 16
Amendment Act 2015, extends to any calculation of tax liability made by the 17
Chief Commissioner at any time before the commencement of that provision 18
but does not extend to any matter the subject of a decision in Freelance Global 19
Ltd v Chief Commissioner of State Revenue [2014] NSWSC 127. 20
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