DEBITS TAX REPEAL ACT 2005 Reprinted as in force on 1 December 2009 Reprint No. 1A > TABLE OF PROVISIONS Contents 1. Short title 2. Commencement 3. Interpretation 4. Repeal of Debits Tax Act 1990 5. Saving provision for pre-repeal debits 6. Commissioner's power to delegate for administration of repealed Act 7. Validation and continuation of particular delegations 8. Effect of making reassessment after review started 9. Proceedings for a review by QCAT 10. Transfer of appeals from Supreme Court only with consent Endnotes - LONG TITLE An Act to repeal the Debits Tax Act 1990, and for related matters 1 Short title This Act may be cited as the Debits Tax Repeal Act 2005 . 2 Commencement This Act commences on 1 July 2005. 3 Interpretation (1) In this Act-- pre-repeal debit means a debit made to an account before 1 July 2005. (2) If the context permits, a term used in this Act and defined in the repealed Debits Tax Act 1990 or the applied provisions has the meaning given under that Act or the applied provisions. 4 Repeal of Debits Tax Act 1990 The Debits Tax Act 1990 No. 97 is repealed. 5 Saving provision for pre-repeal debits (1) The repealed Debits Tax Act 1990 continues to apply for rights, privileges and liabilities that would have been acquired, accrued or incurred on or after 1 July 2005 in relation to a pre-repeal debit if that Act had not been repealed. Examples of how the repealed Debits Tax Act 1990 continues to apply under this section-- a person may be required to lodge a return or pay tax, including additional tax, on or after 1 July 2005 in relation to a pre-repeal debit a financial institution may recover from an account holder tax paid on or after 1 July 2005 in relation to a pre-repeal debit a person may apply, on or after 1 July 2005, for a certificate of exemption, or an account certificate, for an account or class of accounts to which a pre-repeal debit was made a person may seek a refund of tax paid on or after 1 July 2005 in relation to a pre-repeal debit a financial institution may ask the commissioner to make an assessment in relation to a return lodged on or after 1 July 2005 for a pre-repeal debit a person may lodge an objection, or request that a decision on the objection be referred to the Supreme Court, in relation to a decision or assessment made on or after 1 July 2005 in relation to a pre- repeal debit (2) Without limiting subsection (1), a person who, under the repealed Debits Tax Act 1990, had a right to request the commissioner to refer the commissioner's decision relating to an objection to the Supreme Court may-- (a) request the commissioner to refer the commissioner's decision relating to the objection to the Supreme Court; or (b) apply, within 60 days after the person is given notice of the commissioner's decision relating to the objection and as otherwise provided under the QCAT Act, to QCAT for a review of the decision of the commissioner relating to the objection. (3) A person may only apply to QCAT under subsection (2)(b) if the person has paid the amount of the tax payable under the assessment to which the objection relates. 6 Commissioner's power to delegate for administration of repealed Act (1) For the purposes of administering the repealed Act in relation to pre- repeal debits, the commissioner may delegate the commissioner's powers under the repealed Act to a person engaged in the administration of the repealed Act. (2) In this section-- repealed Act means the repealed Debits Tax Act 1990 as in force from time to time before its repeal under section 4. 7 Validation and continuation of particular delegations (1) A delegation made by the commissioner under the repealed Act and in force immediately before 1 March 2002 is taken to have continued in force from 1 March 2002. (2) A delegation, or an amendment of a delegation mentioned in subsection (1), purportedly made by the commissioner on or after 1 March 2002 but before 1 July 2005 for the purposes of the repealed Act is taken to have been validly made. (3) Subsections (1) and (2) apply despite the repeal on 1 March 2002 of schedule 2, section 5 (to the extent it substituted section 4A for section 4 of the Commonwealth Act) of the repealed Act. (4) If a delegation mentioned in subsection (1) or (2) is in force on 30 June 2005, it continues in force to the extent necessary for the repealed Act to be administered in relation to pre-repeal debits. (5) However, the commissioner may revoke a delegation mentioned in subsection (1) or (2). (6) In this section-- repealed Act means the repealed Debits Tax Act 1990 as in force from time to time before its repeal under section 4. 8 Effect of making reassessment after review started (1) This section applies if-- (a) a person applies to QCAT for a review of the decision of the commissioner relating to an objection against an assessment of the taxpayer's liability for tax (the QCAT review); and (b) the commissioner makes a reassessment relevant to the assessment of the taxpayer's liability for tax. (2) On receiving the assessment notice for the reassessment, the person to whom the reassessment applies may-- (a) continue or withdraw the person's application for review; or (b) instead of objecting to the reassessment, change the grounds of the review by filing notice of the change with the principal registrar of QCAT. (3) However, the person may change the grounds of the review only to the extent that the person would have a right of objection to the reassessment. 9 Proceedings for a review by QCAT (1) This section applies to a proceeding for a review by QCAT of a decision of the commissioner relating to an objection. (2) QCAT may not, under the QCAT Act, section 61(1), extend the period within which a person may apply to QCAT under section 5(2)(b). (3) QCAT must-- (a) hear and decide the review of the decision by way of a reconsideration of the evidence before the commissioner when the decision was made, unless QCAT considers it necessary in the interests of justice to allow new evidence; and (b) decide the review of the decision in accordance with the same law that applied to the making of the original decision. (4) The grounds on which the application for review is made are limited to the grounds of the relevant objection, unless QCAT otherwise orders. (5) The applicant for the proceeding has the onus of proving the applicant's case. (6) If QCAT decides, under the QCAT Act, section 139, that the proceeding should be reopened, the issues in the proceeding that are reheard must be-- (a) heard and decided by way of a reconsideration of the evidence given in the proceeding for the review of the decision; and (b) decided in accordance with the same law that applied to the making of the original decision. (7) A party to the proceeding may be represented by a lawyer. (8) In this section-- new evidence means evidence that was not before the commissioner when the decision was made. original decision means assessment, of the taxpayer's liability for tax, that was the subject of the relevant objection. relevant objection means the objection to which the commissioner's decision relates. 10 Transfer of appeals from Supreme Court only with consent (1) Despite the QCAT Act, section 268(4) the court may not transfer a proceeding to QCAT without the consent of the applicant for the proceeding. (2) The QCAT Act, section 268(7) does not apply to a final decision of the court in a proceeding relating to the commissioner's decision on an objection. - NOTES Page Date to which amendments incorporated 8 Key 8 Table of reprints 9 List of legislation 9 List of annotations 9 This is the reprint date mentioned in the Reprints Act 1992, section 5(c). Accordingly, this reprint includes all amendments that commenced operation on or before 1 December 2009. Future amendments of the Debits Tax Repeal Act 2005 may be made in accordance with this reprint under the Reprints Act 1992, section 49. Key Explanation Key Explanation AIA = Acts Interpretation Act 1954 (prev) = previously amd = amended proc = proclamation amdt = amendment prov = provision ch = chapter pt = part def = definition pubd = published div = division R[X] = Reprint No. [X] exp = expires/expired RA = Reprints Act 1992 gaz = gazette reloc = relocated hdg = heading renum = renumbered ins = inserted rep = repealed lap = lapsed (retro) = retrospectively notfd = notified rv = revised edition num = numbered s = section o in c = order in council sch = schedule om = omitted sdiv = subdivision orig = original SIA = Statutory Instruments Act 1992 p = page SIR = Statutory Instruments Regulation 2002 para = paragraph SL = subordinate legislation prec = preceding sub = substituted pres = present unnum = unnumbered Reprint No. Amendments included Effective Notes 1 rv none 1 July 2005 Revision notice issued for R1 1A 2009 Act No. 24 (amd 2009 1 December 2009 Act No. 48) >