Taxation Administration Act 1953
View history note
Hide history notePart IV repealed by No 88 of 2009, s 3 and Sch 5 item 252, effective 18 September 2009.
(Repealed by No 88 of 2009)
S 14C repealed by No 88 of 2009, s 3 and Sch 5 item 252, effective 18 September 2009. S 14C formerly read:
then, subject to subsection (2), the Commissioner shall issue the certificate. S 14C(1) amended by No 73 of 2008, s 3 and Sch 4 item 487, by inserting
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or she
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after
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he
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(wherever occurring) in para (b), effective 4 July 2008. S 14C(1) amended by No 123 of 1984. S 14C(2) amended by No 65 of 1985 and No 123 of 1984. S 14C(3) amended by No 65 of 1985. but this subsection shall not be taken as limiting the generality of subsection (3). S 14C(5) amended by No 65 of 1985.
SECTION 14C ISSUE OF CERTIFICATES
14C(1)
Where:
(a)
application is made to the Commissioner under section
14B
for the issue of a tax clearance certificate in respect of an act or thing; and
(b)
the Commissioner is not authorized by section
14D
to refuse to issue the certificate or, if he or she is so authorized, he or she is of the opinion that it is not necessary, for the purpose of protecting the revenue of Australia, to withhold the issue of the certificate,
14C(2)
The Commissioner may, before issuing a certificate under subsection (1) in respect of an act or thing, require the applicant, or any other person or persons, to give to the Commissioner such undertaking or such undertakings in relation to the act or thing as the Commissioner considers necessary for the purpose of protecting the revenue of the Commonwealth, being an undertaking or undertakings which the Commissioner is satisfied will be carried out.
14C(3)
The Commissioner may require any person who gives, or any persons who give, an undertaking for the purposes of subsection (2) to agree to pay to the Commonwealth in the event of a breach of the undertaking such amount as is specified in, or is to be ascertained in accordance with, the undertaking and, if a court is satisfied that a breach of the undertaking given for the purposes of subsection (2) has occurred, the court may order the person, or all or any of those persons, as the case may be, to pay to the Commonwealth, as a debt due to the Commonwealth, such amount, not exceeding the amount so specified or to be ascertained, as the court determines to be appropriate having regard to all relevant matters, including the nature of the undertaking, the nature and extent of the breach, the circumstances in which the breach took place and the nature and extent of any benefit or advantage in relation to the application or operation of a taxation law which will be, or may reasonably be expected to be, received or obtained, or has been, or could reasonably have been expected to have been, received or obtained, by that person, by one or more of those persons, or by any other person, as a result or by virtue of the breach.
14C(4)
A court may, for the purposes of subsection (3), treat a person as a person who will receive or obtain or has received or obtained, as a result or by virtue of a breach of an undertaking, a benefit or advantage in relation to the application or operation of a taxation law, being a taxation law with respect to a tax on incomes, if the person has not become, or could not reasonably be expected to have become, or will not become, or may not reasonably be expected to become, liable to pay tax or the liability of the person to pay tax has been, or could reasonably be expected to have been, or will be, or may reasonably be expected to be, reduced, by reason that:
(a)
the person has not, or could not reasonably be expected to have, derived, or will not, or may not reasonably be expected to, derive income that the person would have, or could reasonably be expected to have, derived, or will, or could reasonably be expected to, derive, if the breach had not taken place; or
(b)
the person has, or could reasonably be expected to have, incurred, or will, or may reasonably be expected to, incur, a loss or outgoing that the person would not have, or could not reasonably be expected to have, incurred, or will not, or may not reasonably be expected to, incur, if the breach had not taken place,
14C(5)
The Commissioner may institute a proceeding in any court, being a court having jurisdiction in proceedings for the recovery of debts up to an amount of not less than the amount that could be recovered in that proceeding, for the recovery on behalf of the Commonwealth of a debt referred to in subsection (3).
S 14C inserted by No 133 of 1974.
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