PART II
-
OFFENCES RELATING TO INCOME TAX
Note:
The offences in this Part are applied to other taxes by the later Parts of this Act. These taxes are:
(a) (Repealed by
No 101 of 2006
)
(b) (Repealed by
No 101 of 2006
)
(c) fringe benefits tax (see Part
IV
);
(d) petroleum resource rent tax (see Part
V
);
(e) (Repealed by
No 101 of 2006
)
(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
).
(j) (Repealed by No 96 of 2014)
History
Part II note amended by No 96 of 2014, s 3 and Sch 1 items 11 and 12, by substituting
"
Part X).
"
for
"
Part X);
"
in para (i) and repealing para (j), effective 30 September 2014. For transitional provision see note under Pt
XI
heading. Para (j) formerly read:
(j) minerals resource rent tax (see Part
XI
).
Part II note amended by No 14 of 2012, s 3 and Sch 3 item 5, by inserting para (j), effective 1 July 2012. For application and transitional provisions, see note under Pt
XI
heading.
Part II heading and note amended by
No 101 of 2006
, s 3 and Sch 5 items 63 and 64, by repealing paras (a), (b) and (e), effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
. Paras (a), (b) and (e) formerly read:
(a) sales tax payable under the
Sales Tax Assessment Act 1992
(see Part
IIA
);
(b) income tax (see Part
III
);
(e) training guarantee charge (see Part
VI
);
Note to the heading of Part II inserted by No 176 of 1999.
Pt II heading amended by No 118 of 1992.
SECTION 10
EVIDENCE
10(1)
[Commissioner
'
s certificate conclusive evidence]
In proceedings under this Act (including proceedings for the purpose of obtaining an order under section
12
), a certificate purporting to be signed by the Commissioner, a Second Commissioner or a Deputy Commissioner and stating that an amount of income tax moneys is or was, or became, due and payable by a company, or by a trustee, on a date specified in the certificate is, subject to subsection (2), conclusive evidence of the matters stated in the certificate.
History
S 10(1) amended by
No 101 of 2006
, s 3 and Sch 5 item 79, by substituting
"
income tax
"
for
"
old sales tax
"
, effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
.
S 10(1) amended by No 118 of 1992.
10(2)
[Certificate not effective]
Where:
(a)
a certificate is given by the Commissioner, a Second Commissioner or a Deputy Commissioner under subsection (1) stating that an amount of income tax moneys is or was, or became, due and payable by a company or by a trustee; and
(b)
before the certificate was given, it was finally determined, or after the certificate was given it is finally determined, for the purposes of the Income Tax Assessment Act, that the income tax moneys, or part of the income tax moneys, to which the certificate relates did not become payable by the company or trustee;
the certificate is of no effect, or ceases to have effect, as the case requires, in so far as it would, apart from this subsection, be conclusive evidence that the income tax moneys or the part of the income tax moneys, as the case may be, referred to in paragraph (b) were or was, or became, due and payable by the company or trustee on the date specified in the certificate.
History
S 10(2) amended by
No 101 of 2006
, s 3 and Sch 5 items 80 to 82, by substituting
"
income tax
"
for old sales tax
"
in para (a), substituting
"
the Income Tax Assessment Act, that the income tax moneys, or part of the income tax moneys
"
for
"
some one or other of the Sales Tax Assessment Acts, that the old sales tax moneys, or part of the old sales tax moneys
"
in para (b) and substituting
"
income tax moneys or the part of the income tax
"
for
"
old sales tax moneys or the part of the old sales tax
"
, effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
.
S 10(2) amended by No 118 of 1992.
10(3)
[Income tax moneys]
A reference in subsections (1) and (2), in relation to a company or trustee, to income tax moneys shall be read as a reference to income tax moneys in respect of which a notification (however described) has been given to the company or trustee under the Income Tax Assessment Act.
History
S 10(3) amended by
No 101 of 2006
, s 3 and Sch 5 items 83 and 84, by substituting
"
income tax
"
for
"
old sales tax
"
(wherever occurring) and substituting
"
the Income Tax Assessment Act
"
for
"
some one or other of the Sales Tax Assessment Acts
"
, effective 14 September 2006. For application and savings provisions see the
CCH Australian Income Tax Legislation archive
.
S 10(3) amended by No 118 of 1992.
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