Crimes (Taxation Offences) Act 1980

PART I - PRELIMINARY  

SECTION 3   INTERPRETATION  

3(1)    

In this Act, unless the contrary intention appears -

Australian installation
means an installation (within the meaning of the Customs Act 1901 ) that is deemed by section 5C of the Customs Act 1901 to be part of Australia.

Commissioner
means the Commissioner of Taxation;

company
includes all bodies or associations corporate or unincorporate, but does not include partnerships;

Deputy Commissioner
means a Deputy Commissioner of Taxation;

fringe benefits tax
means -

(a) fringe benefits tax imposed by the Fringe Benefits Tax Act 1986 as assessed under the Fringe Benefits Tax Assessment Act;

(b) additional tax payable under section 93 or subsection 112B(4) of the Fringe Benefits Tax Assessment Act; and

(c) an instalment of fringe benefits tax payable under Division 2 of Part VII of the Fringe Benefits Tax Assessment Act;

Fringe Benefits Tax Assessment Act
means the Fringe Benefits Tax Assessment Act 1986 ;

GST
has the meaning given by section 195-1 of the GST Act.

GST Act
means the A New Tax System (Goods and Services Tax) Act 1999 .

GST law
has the meaning given by section 195-1 of the GST Act.

income tax
means:

(a) income tax, imposed as such by any Act, as assessed under the Income Tax Assessment Act; and

(aa) any amount payable to the Commissioner under former Part IIIAA of the Income Tax Assessment Act; and

(b) additional income tax payable under former section 163AA , former section 170AA , subsection 204(3) , former subsection 221AZMAA(1), former subsection 221AZP(1), former subsection 221YD(3), former section 221YDB or former Part VII of the Income Tax Assessment Act; and

(c) an instalment of income tax payable under former Division 1A of Part VI of the Income Tax Assessment Act; and

(ca) any initial payment of income tax that is required to be made under former Division 1B of Part VI of the Income Tax Assessment Act; and

(cb) any amount payable to the Commissioner under former Division 1C of Part VI of the Income Tax Assessment Act; and

(d) any amount payable under former section 220AAE, 220AAM or 220AAR, or former subsection 221EAA(1), of the Income Tax Assessment Act; and

(e) (Omitted by No 170 of 1995)

(f) any amount of provisional tax payable under former Division 3 of Part VI of the Income Tax Assessment Act; and

(g) any amount payable to the Commissioner under former subsection 220AS(1) or 221YHH(1), former subsection 221YHZC(3) or 221YHZD(1), (1A) or (1B), former subparagraph 221YHZD(2)(b)(ii), former subsection 221YN(1) or (4), 221YQ(1), 221ZC(1) or (4), 221ZD(1), 221ZN(1) or 221ZO(1) or former section 221ZP of the Income Tax Assessment Act; and

(ga) any amount payable to the Commissioner under Subdivision 16-A or 16-B in Schedule 1 to the Taxation Administration Act 1953 ; and

(h) an amount payable to the Commissioner under Division 8 or 9 of Part VI of the Income Tax Assessment Act; and

(i) an amount payable to the Commissioner under Division 45 in Schedule 1 to the Taxation Administration Act 1953 .

Income Tax Assessment Act
means the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997 ;

luxury car tax
has the meaning given by section 27-1 of the Luxury Car Tax Act.

Luxury Car Tax Act
means the A New Tax System (Luxury Car Tax) Act 1999 .

luxury car tax law
has the meaning given by section 27-1 of the Luxury Car Tax Act.

MRRT
(Repealed by No 96 of 2014)

MRRT law
(Repealed by No 96 of 2014)

old sales tax
(Repealed by No 101 of 2006)

petroleum resource rent tax
means:

(a) tax imposed by any of the following:

(i) the Petroleum Resource Rent Tax (Imposition - General) Act 2012 ;

(ii) the Petroleum Resource Rent Tax (Imposition - Customs) Act 2012 ;

(iii) the Petroleum Resource Rent Tax (Imposition - Excise) Act 2012 ;

as assessed under the Petroleum Resource Rent Tax Assessment Act 1987 ; and

(b) additional tax payable under section 85 of the Petroleum Resource Rent Tax Assessment Act; and

(c) an instalment of tax payable under Division 2 of Part VIII of the Petroleum Resource Rent Tax Assessment Act;

Petroleum Resource Rent Tax Assessment Act
means the Petroleum Resource Rent Tax Assessment Act 1987 ;

sales tax
(Omitted by No 118 of 1992)

Sales Tax Assessment Acts
(Repealed by No 101 of 2006)

Second Commissioner
means a Second Commissioner of Taxation;

secure
includes achieve the result;

Superannuation Guarantee (Administration) Act
means the Superannuation Guarantee (Administration) Act 1992 ;

superannuation guarantee charge
means charge imposed by the Superannuation Guarantee (Administration) Act 1992 , as assessed under the Superannuation Guarantee (Administration) Act, and includes additional superannuation guarantee charge payable under section 49 or Part 7 of the Superannuation Guarantee (Administration) Act;

Training Guarantee (Administration) Act
(Repealed by No 101 of 2006)

training guarantee charge
(Repealed by No 101 of 2006)

trustee
, in addition to every person (including a company) appointed or constituted trustee by act of parties, by order or declaration of a court or by operation of law, includes:

(a) an executor or administrator, restructuring practitioner (within the meaning of the Corporations Act 2001 ), guardian, committee, receiver or liquidator; and

(b) every person (including a company) having or taking upon himself or herself the administration or control of income or property affected by any express or implied trust, or acting in any fiduciary capacity, or having the possession, control or management of the income or property of a person under any legal or other disability.

Wine Equalisation Tax Act
means the A New Tax System (Wine Equalisation Tax) Act 1999 .

wine tax
has the meaning given by section 33-1 of the Wine Equalisation Tax Act.

wine tax law
has the meaning given by section 33-1 of the Wine Equalisation Tax Act.

3(2)    

In this Act:

(a) a reference to income tax payable by a company or trustee, in relation to the intention of a person in entering into, or the knowledge or belief of a person concerning, an arrangement or transaction, shall be read as a reference to some or all of the income tax due and payable by the company or trustee at the time when the arrangement or transaction is entered into;

(b) a reference to future income tax payable by a company or trustee, in relation to the intention of a person in entering into, or the knowledge or belief of a person concerning, an arrangement or transaction, shall be read as a reference to some or all of:

(i) the income tax (if any) that will become payable by the company or trustee, after the arrangement or transaction is entered into, in relation to transactions entered into, operations carried out and acts done by the company or trustee before the arrangement or transaction is entered into; and

(ii) the income 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:

(A) in relation to likely transactions, operations and acts of the company or trustee; or

(B) by reason of the Commissioner altering the sale value of goods in pursuance of a power to do so conferred on him or her by the Income Tax Assessment Act; and

(c) a reference to income tax moneys, in relation to a company or trustee, shall be read as a reference to:

(i) the income tax payable by the company or trustee;

(ii) further income tax payable by the company or trustee under the Income Tax Assessment Act;

(iii) additional tax payable by the company or trustee under the Income Tax Assessment Act;

(iv) costs awarded by a court against the company or trustee in a proceeding by the Crown for the recovery of a penalty under the Income Tax Assessment Act; and

(v) costs awarded by a court against the company or trustee in a proceeding for the recovery of income tax, further income tax referred to in subparagraph (ii) or additional tax referred to in subparagraph (iii) payable by the company or trustee.

3(3)    

In this Act, a reference to securing the inability or likely inability of a company or trustee to pay income tax payable by the company or trustee or future income tax payable by the company or trustee shall be read as including a reference to securing the continuation of an inability or likely inability of a company or trustee to pay income tax payable by the company or trustee or future income tax payable by the company or trustee, as the case may be.

3(4)    
In this Act:

(a) a reference to a person shall, unless the contrary intention appears, be read as not including a reference to a company;

(b) a reference to an arrangement or transaction shall be read as including a reference to both an arrangement and a transaction and to any series or combination of arrangements or transactions or arrangements and transactions;

(c) a reference to a person who aids, abets, counsels or procures another person to enter into an arrangement or transaction shall be read as including a reference to a person who, jointly with another person or other persons, aids, abets, counsels or procures some person to enter into an arrangement or transaction;

(d) a reference to an arrangement shall be read as a reference to an arrangement, agreement, understanding or scheme:

(i) whether formal or informal;

(ii) whether express or implied; and

(iii) whether or not enforceable, or intended to be enforceable, by legal proceedings; and

(e) a reference to income tax, income tax moneys or future income tax payable by a trustee shall be read as a reference to income tax, income tax moneys or future income tax payable by a person (including a company) in the capacity of a trustee, whether or not the person is personally liable for the income tax or income tax moneys or will be personally liable for the future income tax, as the case may be.

3(5)    

For the purposes of subsection 10(2) , section 11 and section 12 , the liability of a company or trustee to pay income tax moneys in respect of a particular act or transaction shall not be taken not to be finally determined by reason only of the possibility of the Commissioner determining that further income tax is payable in relation to that act or transaction.