INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VII - PENALTY TAX  

SECTION 222A   INTERPRETATION  

222A(1)   [Definitions]  

In this Part:

"credit"
means:

(a) a credit within the meaning of Division 19 of Part III ; or

(b) an offset within the meaning of Division 1 of Part IIIAA ;

"estate shortfall excess"
, in relation to a taxpayer who is or has been a beneficiary of a trust estate, a year and an estate taxation statement, means:

(a) If:

(i) the taxpayer would have had a tax shortfall for the year if the taxpayer's statement tax for the year at all times had taken into account the net income of the estate calculated on the basis of that statement, but otherwise on the same basis as the correct net income of the estate would be calculated ( ``statement shortfall'' ); and

(ii) the taxpayer would have had a tax shortfall for the year if the taxpayer's statement tax for the year at all times had taken into account the correct net income of the estate ( ``non-statement shortfall'' ); and

(iii) the statement shortfall is higher than the non-statement shortfall;

the amount equal to the difference between those shortfalls; or

(b) if:

(i) the taxpayer would have had the statement shortfall; and

(ii) would not have had the non-statement shortfall;

the statement shortfall;

"estate taxation statement"
, in relation to a trust estate, means a taxation statement relating to the net income of the estate;

"income tax law"
means a law under which the extent of liability for income tax is worked out;

"law"
means:

(a) a section or other provision of an Act; or

(b) a regulation under an Act;

"partnership shortfall excess"
, in relation to a taxpayer who is a partner in a partnership, a year and a partnership taxation statement, means:

(a) if:

(i) the taxpayer would have had a tax shortfall for the year if the taxpayer's statement tax for the year at all times had taken into account the net income, and partnership loss, of the partnership calculated on the basis of that statement, but otherwise on the same basis as the correct net income, and partnership loss, of the partnership would be calculated ( ``statement shortfall'' ); and

(ii) the taxpayer would have had a tax shortfall for the year if the taxpayer's statement tax for the year at all times had taken into account the correct net income, and correct partnership loss, of the partnership ( ``non-statement shortfall'' ); and

(iii) the statement shortfall is higher than the non-statement shortfall;

the amount equal to the difference between those shortfalls; or

(b) if:

(i) the taxpayer would have had the statement shortfall; and

(ii) would not have had the non-statement shortfall;

the statement shortfall;

"partnership taxation statement"
, in relation to a partnership, means a taxation statement relating to the net income, or partnership loss, of the partnership;

"proper tax"
, in relation to a taxpayer and a year, means the tax properly payable by the taxpayer in respect of that year on the taxpayer's taxable income after allowing credits properly allowable to the taxpayer;

"return tax"
, in relation to a taxpayer and a year of income, means the tax that would have been payable by the taxpayer in respect of that year if it were assessed on the basis of the taxpayer's return of income in respect of that year after allowing the credits claimed by the taxpayer in that return;

"scheme section"
means section 224 , 225 , 226 or 226AA ;

"shortfall section"
means section 226G , 226H , 226J , 226K , 226L or 226M ;

"statement tax"
, in relation to a taxpayer, a year and a time, means the tax that would have been payable by the taxpayer in respect of that year if it were assessed at that time on the basis of taxation statements by the taxpayer after allowing the credits claimed by the taxpayer;

"taxation officer"
means a person exercising powers or performing functions under, or in relation to, this Act or the regulations;

"taxation officer statement"
means a statement made to a taxation officer orally, in a document or in any other way (including by way of electronic transmission), and includes a statement:

(a) made in an application, certificate, declaration, notification, objection, return or other document made, prepared or given, or purporting to be made, prepared, or given, under this Act or the regulations; or

(b) made in answer to a question asked under this Act or the regulations; or

(c) made in any information given, or purporting to be given, under this Act or the regulations; or

(d) made in a document given to a taxation officer otherwise than under this Act or the regulations;

but does not include a statement made in:

(e) a document produced under paragraph 264(1)(b) or 264A (1)(d) or (e) (other than a document containing particulars of the basis of the calculation of taxable income of a year of income and the tax payable in respect of that taxable income that were specified in a return in accordance with section 161AA , 221AZD or 221AZS ); or

(f) a document produced under subparagraph 451(2)(c)(ii) or paragraph 453(1)(e) ;

"taxation purpose statement"
means a statement made to a person, other than a taxation officer, for a purpose relating to the operation of this Act or the regulations orally, in a document or in any other way (including by way of electronic transmission), and includes a statement:

(a) made in an application, certificate, declaration, notification or other document made, prepared or given to the person; or

(b) made in answer to a question asked by the person; or

(c) made in any information given to the person;

"taxation statement"
, in relation to a person, means:

(a) a taxation officer statement made by the person; or

(b) a taxation purpose statement made by the person;

but does not include a statement:

(c) in which an income tax law is treated as applying to a taxpayer in respect of a year of income in relation to a matter; and

(d) that is made:

(i) in an objection under this Act against an assessment or determination; or

(ii) in relation to the Commissioner's consideration of such an objection;

"tax shortfall"
, in relation to a taxpayer and a year, means the amount, if any, by which the taxpayer's statement tax for that year at the time at which it was lowest is less than the taxpayer's proper tax for that year;

"wrongful behaviour provision"
means:

(a) in relation to section 224 , subparagraph 224(1)(d)(i) or (ii); or

(b) in relation to section 225 , sub-subparagraph 225(1)(c)(i)(B) or 225(1)(c)(ii)(B); or

(c) in relation to section 226 , subparagraph 226(1)(c)(i) or (ii); or

(d) in relation to section 226AA , paragraph 226AA(1)(c) or (2)(c).

"year"
means year of income.

222A(2)   [``arrangement'', ``private ruling'', ``tax audit'']  

In this Part, ``arrangement'' , ``private ruling'' and ``tax audit'' have the same meanings as in Part IVAA of the Taxation Administration Act 1953 .

222A(3)   [Electronic transmission etc]  

If a document is given on a data processing device, or by way of electronic transmission, by a registered tax agent on behalf of a taxpayer, then, for the purposes of this Part, each statement in the document is taken to have been made by the taxpayer unless the taxpayer can show that the taxpayer did not authorise the statement.