Commonwealth Consolidated Acts Commonwealth Consolidated Acts
Administrative Decisions (Judicial Review) Act 1977
1 Paragraph (e) of Schedule 1
Before " Australian Capital Territory Taxation (Administration) Act 1969 ", insert:
2 Paragraph (e) of Schedule 1
After " Superannuation Guarantee (Administration) Act 1992 ", insert:
|
Taxation Administration Act 1953 , but only so far as the decisions are made under Part VI of that Act |
Crimes (Taxation Offences) Act 1980
3 Subsection 3(1)
Insert:
"GST" has the meaning given by section 195-1 of the GST Act.
4 Subsection 3(1)
Insert:
"GST Act" means the A New Tax System (Goods and Services Tax) Act 1999 .
5 Subsection 3(1)
Insert:
"GST law" has the meaning given by section 195-1 of the GST Act.
6 Subsection 3(1)
Insert:
"luxury car tax" has the meaning given by section 27-1 of the Luxury Car Tax Act.
7 Subsection 3(1)
Insert:
"Luxury Car Tax Act" means the A New Tax System (Luxury Car Tax) Act 1999 .
8 Subsection 3(1)
Insert:
"luxury car tax law" has the meaning given by section 27-1 of the Luxury Car Tax Act.
9 Subsection 3(1)
Insert:
"wine tax" has the meaning given by section 33-1 of the Wine Equalisation Tax Act.
10 Subsection 3(1)
Insert:
"Wine Equalisation Tax Act" means the A New Tax System (Wine Equalisation Tax) Act 1999 .
11 Subsection 3(1)
Insert:
"wine tax law" has the meaning given by section 33-1 of the Wine Equalisation Tax Act.
12 At the end of section 4
Add:
(5) Section 68 of the Taxation Administration Act 1953 has effect as if this Act were part of that Act.
13 After the heading to Part II
Insert:
Note: The offences in this Part are applied to other taxes by the later Parts of this Act. These taxes are:
(a) sales tax payable under the Sales Tax Assessment Act 1992 (see Part IIA);
(b) income tax (see Part III);
(c) fringe benefits tax (see Part IV);
(d) petroleum resource rent tax (see Part V);
(e) training guarantee charge (see Part VI);
(f) superannuation guarantee charge (see Part VII);
(g) goods and services tax (see Part VIII);
(h) wine equalisation tax (see Part IX);
(i) luxury car tax (see Part X).
14 At the end of the Act
Add:
Part VIII -- Offences Relating to Goods and Services Tax
18 Application of Parts I and II in relation to goods and services tax
(1) Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if:
(a) a reference in any of those provisions to sales tax were a reference to GST; and
(b) a reference in any of those provisions to future sales tax were a reference to future GST; and
(c) a reference in any of those provisions to some one or other of the Sales Tax Assessment Acts were a reference to the GST law; and
(d) a reference in any of those provisions, in relation to a company or trustee, to sales tax moneys, were a reference to GST moneys.
(2) In applying the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1):
(a) a reference in any of those provisions to the GST payable by a company or trustee, in relation to the purpose, or a purpose, of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the GST due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and
(b) a reference in any of those provisions to future GST payable by a company or trustee, in relation to the purpose, or a purpose, of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the GST that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and
(c) a reference in any of those provisions (other than subsections 10(1) and (2)), in relation to a company or trustee, to GST moneys is to be read as a reference to:
(i) GST payable by the company or trustee; and
(ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of GST; and
(d) a reference in subsections 10(1) and (2) to GST moneys is to be read as a reference to GST payable under the GST Act.
(3) In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of GST moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner's amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Appeals Tribunal or a court).
Part IX -- Offences Relating to Wine Equalisation Tax
19 Application of Parts I and II in relation to wine equalisation tax
(1) Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if:
(a) a reference in any of those provisions to sales tax were a reference to wine tax; and
(b) a reference in any of those provisions to future sales tax were a reference to future wine tax; and
(c) a reference in any of those provisions to some one or other of the Sales Tax Assessment Acts were a reference to the wine tax law; and
(d) a reference in any of those provisions, in relation to a company or trustee, to sales tax moneys, were a reference to wine tax moneys.
(2) In applying the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1):
(a) a reference in any of those provisions to the wine tax payable by a company or trustee, in relation to the purpose, or a purpose, of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the wine tax due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and
(b) a reference in any of those provisions to future wine tax payable by a company or trustee, in relation to the purpose, or a purpose, of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the wine tax that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and
(c) a reference in any of those provisions (other than subsections 10(1) and (2)), in relation to a company or trustee, to wine tax moneys is to be read as a reference to:
(i) wine tax payable by the company or trustee; and
(ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of wine tax; and
(d) a reference in subsections 10(1) and (2) to wine tax moneys is to be read as a reference to wine tax payable under the Wine Equalisation Tax Act.
(3) In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of wine tax moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner's amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Appeals Tribunal or a court).
Part X -- Offences Relating to Luxury Car Tax
20 Application of Parts I and II in relation to luxury car tax
(1) Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if:
(a) a reference in any of those provisions to sales tax were a reference to luxury car tax; and
(b) a reference in any of those provisions to future sales tax were a reference to future luxury car tax; and
(c) a reference in any of those provisions to some one or other of the Sales Tax Assessment Acts were a reference to the luxury car tax law; and
(d) a reference in any of those provisions, in relation to a company or trustee, to sales tax moneys, were a reference to luxury car tax moneys.
(2) In applying the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1):
(a) a reference in any of those provisions to the luxury car tax payable by a company or trustee, in relation to the purpose, or a purpose, of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the luxury car tax due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and
(b) a reference in any of those provisions to future luxury car tax payable by a company or trustee, in relation to the purpose, or a purpose, of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the luxury car tax that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and
(c) a reference in any of those provisions (other than subsections 10(1) and (2)), in relation to a company or trustee, to luxury car tax moneys is to be read as a reference to:
(i) luxury car tax payable by the company or trustee; and
(ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of luxury car tax; and
(d) a reference in subsections 10(1) and (2) to luxury car tax moneys is to be read as a reference to luxury car tax payable under the Luxury Car Tax Act.
(3) In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of luxury car tax moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner's amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Appeals Tribunal or a court).
Freedom of Information Act 1982
15 Schedule 3
Insert in its appropriate alphabetical position:
|
Taxation Administration Act 1953 , section 68. |
Income Tax Assessment Act 1936
16 Subsection 6(1)
Insert:
"creditable acquisition" has the meaning given by section 195-1 of the GST Act.
17 Subsection 6(1)
Insert:
"GST Act" means the A New Tax System (Goods and Services Tax) Act 1999 .
18 Subsection 6(1)
Insert:
"net GST" has the meaning given by section 995-1 of the Income Tax Assessment Act 1997 .
19 Subsection 6(1)
Insert:
"net input tax credit" has the meaning given by section 995-1 of the Income Tax Assessment Act 1997 .
20 Subsection 6(1)
Insert:
"taxable supply" has the meaning given by section 195-1 of the GST Act.
21 Paragraph 26AG(5)(a)
Repeal the paragraph, substitute:
(a) where the unit is disposed of for a specified price--that price less:
(i) the expenses of the disposal; and
(ii) if the disposal is a taxable supply--an amount equal to the GST payable on the supply; or
22 Section 38
Omit all the words from and including "sale price of the goods", substitute:
sale price of the goods:
(a) the amount for which, at the date the goods were shipped to Australia, goods of the same nature and quality could be purchased by a wholesale buyer in the country of manufacture; and
(b) the expenses incurred in transporting them to and selling them in Australia; and
(c) if the sale is a taxable supply--an amount equal to the net GST payable on the supply.
23 Section 39
Omit all the words from and including "sale price of the goods", substitute:
sale price of the goods:
(a) their purchase price; and
(b) the expenses incurred in transporting them to and selling them in Australia; and
(c) if the sale is a taxable supply--an amount equal to the net GST payable on the supply.
24 After subsection 73A(4A)
Insert:
(5) If the purchase of the building is a creditable acquisition by the vendor, references in subsection (4A) to the purchase price are taken to be references to that price reduced by the amount of the net input tax credit to which the purchaser is entitled for the acquisition.
25 Subsection 120(2)
Omit "price", substitute "amount".
Taxation (Interest on Overpayments and Early Payments) Act 1983
26 Subsection 3(1) (at the end of the definition of relevant tax )
Add:
(q) indirect tax within the meaning of subsection 20(1) of the Taxation Administration Act 1953 ;
(r) a penalty or charge payable under Division 4 of Part VI of the Taxation Administration Act 1953 .