Crimes (Taxation Offences) Act 1980
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.
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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;
(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.
(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 ;
as assessed under the Petroleum Resource Rent Tax Assessment Act 1987 ; and
(iii) the Petroleum Resource Rent Tax (Imposition - Excise) Act 2012 ;
(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;
[
CCH Note:
Definition of
"
superannuation guarantee charge
"
will be amended by No 57 of 2025, s 3 and Sch 1 item 71, by substituting
"
charge payable under section 49
"
for
"
additional superannuation guarantee charge payable under section 49 or Part 7
"
, effective 1 July 2026. No 57 of 2025, s 3 and Sch 1 items 181 and 183
-
189 contain the following application and transitional provisions:
new Act
new law
181 Definitions
181
In this Part:
means the
Superannuation Guarantee (Administration) Act 1992
as amended by this Schedule.
means an Act as amended by this Schedule other than any of the following:
(a)
the
Corporations Act 2001
;
(b)
the
Fair Work Act 2009
;
(c)
the
Superannuation Guarantee (Administration) Act 1992
.
old Act
, as in force on a particular day before 1 July 2026, means the
Superannuation Guarantee (Administration) Act 1992
as in force on that day.
old law
means an Act amended by this Schedule (other than the
Superannuation Guarantee (Administration) Act 1992
) as that Act was in force immediately before 1 July 2026.
…
183 Application of amendments of other Acts
Application of the amendments
(1)
The new law applies in relation to the following:
(a) a QE day that is 1 July 2026 or a later day;
(b) a liability to pay superannuation guarantee charge relating to a QE day that is 1 July 2026 or a later day;
(c) individual base superannuation guarantee shortfalls relating to a QE day that is 1 July 2026 or a later day;
(d) individual final superannuation guarantee shortfalls relating to a QE day that is 1 July 2026 or a later day.
Saving of the old law
(2)
Despite the amendments made by this Schedule of the old law, the old law continues to apply on and after 1 July 2026 in relation to the following as if the amendments had not been made:
(a) a liability to pay superannuation guarantee charge relating to a quarter ending before 1 July 2026 (whether the liability arose before, on or after 1 July 2026);
(b) a related liability (whether the related liability arose before, on or after 1 July 2026);
(c) individual superannuation guarantee shortfalls relating to a quarter ending before 1 July 2026;
(d) contributions to reduce a charge percentage relating to a quarter ending before 1 July 2026;
(e) salary or wages relating to a quarter ending before 1 July 2026;
(f) an obligation to give a statement or information to the Commissioner under the Superannuation Guarantee (Administration) Act 1992 relating to a quarter ending before 1 July 2026;
(g) determining matters relevant to working out the SG minimum contribution (within the meaning of Part VIAA of the Superannuation Act 1976 ) for part of a period of employment that is before 1 July 2026.
Example:
Under the old law, the notional productivity amount under subsection 128(8) of the Superannuation Act 1976 is worked out by reference to so much of a person ' s earnings as are relevant for establishing whether an employer incurred an individual superannuation guarantee shortfall in relation to the person. Paragraph (c) of this subitem means that, on or after 1 July 2026, the notional productivity amount will continue to be worked out in this way in relation to periods ending before that day.
Note:
Assume regulations or other instruments can be made for a provision of the old law. If that provision of the old law continues to apply because of this item, then any regulations or instruments made for that provision will also continue to apply (and can continue to be made) for any of the matters in paragraphs (a) to (g).
184 Transitional - reversal after commencement of pre-commencement sacrificed contributions
184
For the new Act, a reversal of a sacrificed contribution includes a payment made on or after 1 July 2026 that represents the reversal of all or part of a contribution that was:
(a) a sacrificed contribution (within the meaning of the old Act on 30 June 2026); and
(b) made before 1 July 2026. 185 Transitional - excess contributions made before 1 July 2026 can be applied under the new Act
(1)
This item applies to a contribution made on a day (the contribution day ) before 1 July 2026 that would be an eligible contribution made by an employer for the benefit of an employee if the new Act applied in relation to QE days before 1 July 2026.
(2)
For the purposes of the definition of eligible contributions relevant for the QE day in subsection 18C(1) of the new Act, treat so much of the contribution as is neither:
(a) applied under the old Act (as in force on the contribution day) to reduce the charge percentage for the employer for a quarter ending before 1 July 2026; nor
(b) offset under section 23A of the old Act (as in force on the contribution day) against a liability of the employer relating to a quarter ending before 1 July 2026;
as an eligible contribution made by the employer for the benefit of the employee.
(3)
To avoid doubt, the 12-month period mentioned in subparagraph (c)(ii) of that definition can start before 1 July 2026.
186 Transitional - how to apply contributions made between 1 July 2026 and 28 July 2026
(1)
This item applies to an eligible contribution made by an employer for the benefit of an employee if:
(a) the contribution is made on a day (the contribution day ) between 1 July 2026 and 28 July 2026; and
(b) under the old Act (as in force on 30 June 2026), the employer has on the contribution day an individual superannuation guarantee shortfall that is greater than nil for the employee for the quarter ending on 30 June 2026.
First apply the contribution under the old Act
(2)
Without limiting subitem 182(3) of this Schedule, the old Act (as in force on 30 June 2026) continues to apply on and after 1 July 2026 in relation to the contribution in order to reduce the charge percentage for the employer for the employee for that quarter.
Then apply any remainder under the new Act
(3)
Despite subsection 18C(1) of the new Act, only so much of the contribution as is not applied under the old Act in the way described in subitem (2) is able to be applied under that subsection for a QE day that is on or after 1 July 2026.
187 Transitional - ending notice periods under the old Act
187
An employer ' s notice period that:
(a) was within the meaning of subsection 19A(4) of the old Act (as in force on 30 June 2026); and
(b) was in force on 30 June 2026;
is taken to end at the end of 30 June 2026.
188 Application of amendments - repayments of overpayments relating to a shortfall component188
Section 69 of the new Act applies in relation to a payment by the Commissioner before, on or after 1 July 2026.
Note:
The excess amount paid by the Commissioner can only be recovered once (see subsection 69(7) of the new Act.
189 Transitional - Norfolk Island salary or wages(1)
This item applies if:
(a) some or all of an employer ' s payment of qualifying earnings to or for an employee on a QE day consists of Norfolk Island salary or wages; and
(b) the QE day is in the financial year ending on 30 June 2027;
whether the payment of qualifying earnings relates to work done before, during or after that financial year.
(2)
For the purposes of subsection 17A(2) of the new Act, treat the amount of the qualifying earnings for the employer, employee and the QE day as if it were reduced by the result of the following:
| Total Norfolk Island salary or wages paid to or for the employee by the employer on the QE day | × | 1 | ||
| 12 |
(3)
In this item:
Norfolk Island salary or wages
means qualifying earnings paid to or for the employee:
(a) while the employee is a resident of Norfolk Island, and for work done in Norfolk Island or outside Australia; or
(b) while the employer is a resident of Norfolk Island, and while the employee is a resident of Australia for work done in Norfolk Island.
Note:
For a similar result for quarters in a financial year starting on or after 1 July 2016 and ending before 1 July 2026, see subitem 2(2) of Schedule 2 to the Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015 (as amended by this Schedule).
]
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.
Archived:
Para (d) of the definition of " income tax " substituted by No 101 of 2006 , s 3 and Sch 2 item 39, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .
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.
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