Petroleum Resource Rent Tax Assessment Act 1987
(Repealed by No 179 of 1999)
View history note
Hide history noteS 91 repealed by Act No 179 of 1999, s 3 and Sch 2 item 56, effective 22 December 1999. Despite the repeal of s 91: anything done under s 91 before 1 July 2000 continues to have effect on and after that date as if the provision had not been repealed; and anything done on or after that day, under s 91 as it continues to have effect because of this item, has effect as if the provision had not been repealed. S 91 formerly read:
COMMISSIONER MAY COLLECT TAX FROM PERSON OWING MONEY TO PERSON LIABLE TO TAX (see Note 2)
91(1)
The Commissioner may, by notice in writing, require a person (in this section referred to as the debtor ):
(a) by whom money is due or accruing, or may become due, to a taxpayer;
(b) who holds, or may subsequently hold, money for or on account of a taxpayer, or for or on account of another person for payment to a taxpayer; or
(c) who has, or may subsequently have, authority from another person to pay money to a taxpayer;to pay to the Commissioner, at or before a time (in this section referred to as the payment time ) specified in the notice (not being a time before the notice is served on the debtor, or before the money becomes due or is held, or the debtor so has authority, as the case may be) an amount (in this section referred to as the garnisheed amount ) equal to:
(d) the whole of the money, or so much of it as is sufficient to pay the amount due by the taxpayer in respect of tax; or
(e) such amount as is specified in the notice out of each payment that the debtor becomes liable to make to the taxpayer, or, not being liable to make, makes to the taxpayer, until the amount of tax is paid.
91(2)
The Commissioner may, by further notice in writing, revoke or vary a notice under subsection (1).
91(3)
The Commissioner shall cause a notice under subsection (1) or (2) to be served on the debtor and a copy of the notice to be served on the taxpayer.
91(4)
A person who refuses or fails to comply with a notice under this section is guilty of an offence.Penalty: $1,000.
91(5)
Where a person (in this subsection referred to as the convicted person ) is convicted of an offence against subsection (4) in relation to the refusal or failure of the convicted person or another person to comply with a notice under this section, the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding the amount or the aggregate of the amounts, as the case requires, that the convicted person or the other person, as the case may be, refused or failed to pay to the Commissioner in accordance with the notice.
91(6)
A person making a payment pursuant to this section shall be deemed to be acting with the authority of the taxpayer and of all other persons concerned and is, by force of this subsection, indemnified in respect of the payment.
91(7)
If any payment in respect of the amount due by the taxpayer is made before payment is made by a person under a notice given pursuant to this section, the Commissioner shall forthwith give notice to that person in accordance with subsection (2).
91(8)
The garnisheed amount is, from the payment time, a debt due to the Commonwealth and recoverable in a court of competent jurisdiction.
91(9)
Where:
(a) money has been paid by a person to a co-operative housing society in respect of the issue of withdrawable shares in the capital of the society; and
(b) the money has not been repaid;the money shall, for the purposes of this section, be taken:
(c) in a case where the money is repayable on demand - to be due by the co-operative housing society to the person; or
(d) in any other case - to be money that may become due by the co-operative housing society to the person.HistoryS 91(9) amended by Act No 44 of 1999, s 3 and Sch 7 item 123, by substituting " co-operative housing society " for " building society " wherever occurring, effective 1 July 1999.
91(10)
Where, but for this subsection, money is not due, or repayable on demand, to a person unless a condition is fulfilled, the money shall be taken, for the purposes of this section, to be due, or repayable on demand, as the case may be, to the person notwithstanding that the condition has not been fulfilled.
91(11)
A notice to be served under this section on the Commonwealth or on a State or Territory may be served on a person employed by the Commonwealth or by that State or Territory, as the case may be, being a person who, by or under a law of the Commonwealth or of that State or Territory, is charged with a duty of disbursing public money, and a notice so served shall be deemed, for the purposes of this section, to have been served on the Commonwealth or that State or Territory, as the case may be.
91(12)
In this section:building society
(Repealed by No 44 of 1999)HistoryDefinition of " building society " repealed by Act No 44 of 1999, s 3 and Sch 7 item 124, effective 1 July 1999. The definition formerly read:
building society
means a society registered or incorporated as a building society, co-operative housing society or other similar society under the law in force in a State or Territory.co-operative housing society
means a society registered or incorporated as a co-operative housing society or similar society under a law of a State or Territory.HistoryDefinition of " co-operative housing society " inserted by Act No 44 of 1999, s 3 and Sch 7 item 125, effective 1 July 1999.
tax
includes:
(a) additional tax under section 85 or Part IX ;
(b) an amount that a person is liable to pay to the Commissioner under Division 2 ;
(c) an amount of interest that a person is liable to pay to the Commissioner under section 65 ;
(d) a judgment debt or costs in respect of:
(i) tax;
(ii) additional tax under section 85 or Part IX ;
(iii) an amount that a person is liable to pay to the Commissioner under Division 2 ; or
(iv) an amount of interest that a person is liable to pay to the Commissioner under section 65 ;
(e) any fine or costs imposed by a court in respect of an offence against this Act; and
(f) any amount ordered by a court, upon the conviction of a person for an offence against this Act, to be paid by the person to the Commissioner.taxpayer
means a person liable to pay tax.
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