Taxation Administration Act 1953

Part VI repealed by No 73 of 2006 , s 3 and Sch 5 item 39, effective 1 July 2006. No 73 of 2006 , s 3 and Sch 5 items 53 to 58 contained the following transitional provisions:

53 Transitional - rulings about Part VI of the Taxation Administration Act 1953  
If:

(a) immediately before the commencement of this item, a ruling (within the meaning of section 37 of the Taxation Administration Act 1953 ) about a provision (the old law ) of Part VI of the Taxation Administration Act 1953 is in force; and

(b) the provision is re-enacted or remade by this Schedule (with or without modifications);

the ruling is, on the commencement of this item, taken also to be a ruling about the provision as re-enacted or remade (the new law ), but only so far as the new law expresses the same ideas as the old law.

Note:

Ideas in the Taxation Administration Act 1953 are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901.

54 Transitional - section 40 of the Taxation Administration Act 1953  
(1)
This item applies if, immediately before the commencement of this item, a person is liable, under section 40 of the Taxation Administration Act 1953 , to pay the general interest charge on an unpaid amount (the liability ) of any indirect tax.

(2)
On the commencement of this item, that section ceases to apply to the liability.

(3)
From the commencement of this item, section 105-80 in Schedule 1 to that Act applies to the liability as if:

(a) the liability remains unpaid at that time; and

(b) so much of the charge under section 40 of that Act as remains unpaid at that time had been imposed under section 105-80 in that Schedule and remains unpaid at that time.
55 Transitional - section 62 of the Taxation Administration Act 1953  
If:

(a) an application has been made for the review of a decision that was:

(i) a reviewable GST decision; or

(ii) a reviewable wine tax decision; or

(iii) a reviewable indirect tax decision; or

(iv) a reviewable GST transitional decision;

(within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item); and

(b) the review has not been completed before the commencement of this item;

the review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under Part 3-10 in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.

56 Transitional - section 70 of the Taxation Administration Act 1953  
If, immediately before the commencement of this item, you must keep and retain a record under section 70 of the Taxation Administration Act 1953 :

(a) despite the repeal of that section by this Schedule, that section continues to apply to the record; and

(b) section 382-5 in Schedule 1 to that Act does not apply to the record. 57 Application - sections 105-40, 110-50 and 111-50 in Schedule 1 to the Taxation Administration Act 1953  
(1)
Section 105-40 in Schedule 1 to the Taxation Administration Act 1953 applies to:

(a) a reviewable indirect tax decision (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item) if an application for the review of the decision had not been made before the commencement of this item; or

(b) a reviewable indirect tax decision (within the meaning of section 105-40 in that Schedule) made after the commencement of this item.

(2)
Sections 110-50 and 111-50 in Schedule 1 to the Taxation Administration Act 1953 apply to a decision made before or after the commencement of this item.
58 Transitional - instruments  
(1)
The following table has effect:

Instruments in force immediately before commencement
Item	If, immediately before the commencement of this subitem, the following instrument, made for the purposes of the specified provision of the Taxation Administration Act 1953 , was in force...	the instrument is, on the commencement of this subitem, taken to have been made for the purposes of the following provision of that Act...
1	an instrument approving a form for the purposes of subsection 23(1)	subsection 105-10(1) in Schedule 1.
2	an instrument allowing a further period for the purposes of paragraph 23(2)(b)	paragraph 105-10(2)(b) in Schedule 1.
3	a notice for the purposes of paragraph 35(a)	paragraph 105-50(a) in Schedule 1.
4	a notice, other than a notice of assessment, for the purposes of paragraph 36(1)(f)	paragraph 105-55(1)(b) in Schedule 1.
5	a determination covering an acquisition for the purposes of paragraph 62B(1)(a)	paragraph 105-120(1)(b) in Schedule 1.
6	a determination covering a visiting force, a member of a visiting force or another person, for the purposes of paragraph 62B(1)(a)	paragraph 105-120(1)(c) in Schedule 1.
7	a determination covering a use for the purposes of paragraph 62B(1)(b)	paragraph 105-120(1)(d) in Schedule 1.
8	a determination of a class of persons for the purposes of subsection 62B(1)	paragraph 105-120(1)(a) in Schedule 1.
9	an instrument approving a form for the purposes of subsection 62B(3)	paragraph 105-120(1)(e) in Schedule 1.
10	a determination for the purposes of subsection 62B(4)	subsection 105-120(2) in Schedule 1.
11	regulations specifying a kind of entity for the purposes of subsection 62C(1)	paragraph 105-125(1)(a) in Schedule 1.
12	regulations specifying a kind of acquisition for the purposes of subsection 62C(1)	paragraph 105-125(1)(b) in Schedule 1.
13	a determination of a class of persons for the purposes of subsection 62C(1)	subsection 105-125(1) in Schedule 1.
14	an instrument approving a form for the purposes of subsection 62C(3)	paragraph 105-125(1)(c) in Schedule 1.
15	regulations for the purposes of subsection 62C(4)	subsection 105-125(2) in Schedule 1.
16	a direction for the purposes of subsection 65(1)	subsection 353-10(1) in Schedule 1.
17	an authorisation for the purposes of paragraph 65(1)(b)	paragraph 353-10(1)(b) in Schedule 1.
18	an authorisation for the purposes of section 66	section 353-15 in Schedule 1.
19	an authorisation for the purposes of paragraph 68(3)(d) or (e)	subparagraph 355-5(5)(a)(iii) in Schedule 1.
20	regulations prescribing an office for the purposes of the definition of State or Territory officer in subsection 68(6)	item 7 in the table in subsection 355-5(5) in Schedule 1.
21	a notice for the purposes of paragraph 70(3)(a)	paragraphs 382-5(11)(a) and (12)(a) in Schedule 1.
22	an authorisation for the purposes of paragraph 353-10(1)(b) in Schedule 1	paragraph 353-10(1)(b) in Schedule 1.
23	regulations prescribing a scale of expenses for the purposes of subsection 353-10(3) in Schedule 1	subsection 353-10(3) in Schedule 1.

(2)
The following table has effect:

Actions before commencement
Item	If, before the commencement of this subitem, the following action...	was done for the purposes of the following provision of the Taxation Administration Act 1953...	the action is, on the commencement of this subitem, taken to have been done for the purposes of the following provision of that Act...
1	making an assessment	Division 2 of Part VI	Subdivision 105-A in Schedule 1.
2	requesting an assessment	subsection 23(1)	subsection 105-10(1) in Schedule 1.
3	notifying	paragraph 36(1)(e)	paragraph 105-55(1)(a) in Schedule 1.

Part VI heading substituted by No 59 of 1999.

Part VI inserted by No 56 of 1999.

Div 7 repealed by No 73 of 2006, s 3 and Sch 5 item 39, effective 1 July 2006.

Div 7 inserted by No 56 of 1999.

S 62 repealed by No 73 of 2006 , s 3 and Sch 5 item 39, effective 1 July 2006. For transitional provision see note under former Pt VI heading. S 62 formerly read:

62(1)
If you are dissatisfied with:

(a) a reviewable GST decision relating to you; or

(b) a reviewable wine tax decision relating to you; or

(c) a reviewable indirect tax decision relating to you; or

(d) a reviewable GST transitional decision relating to you;

you may object against the decision in the manner set out in Part IVC .

Note:

Subsection (2) lists reviewable GST decisions under the GST Act, subsection (2A) lists reviewable wine tax decisions under the Wine Tax Act, subsection (3) lists reviewable indirect tax decisions under this Part and subsection (3A) lists reviewable GST transitional decisions under the A New Tax System (Goods and Services Tax Transition) Act 1999 .

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S 62(1) amended by No 92 of 2000, substituted by No 59 of 1999.

62(2)
Each of the following decisions is a reviewable GST decision under the GST Act:

Reviewable GST decisions under GST Act
Item	Decision	Provision of GST Act under which decision is made
1	refusing to register you	subsection 25-5(1)
2	registering you	subsection 25-5(2)
3	deciding the date of effect of your registration	section 25-10
4	refusing to cancel your registration	subsection 25-55(1)
5	cancelling your registration	subsection 25-55(2)
5A	refusing to cancel your registration	section 25-57
6	deciding the date on which the cancellation of your registration takes effect	section 25-60
7	determining that the tax periods that apply to you are each individual month	subsection 27-15(1)
8	deciding the date of effect of a determination	subsection 27-15(2)
8A	refusing to revoke your election under section 27-10	subsection 27-22(1)
8B	deciding the date of effect of a revocation	subsection 27-22(3)
9	refusing to revoke a determination under section 27-15	subsection 27-25(1)
10	deciding the date of effect of a revocation	subsection 27-25(2)
11	determining that a specified period is a tax period that applies to you	section 27-30
12	refusing a request for a determination	section 27-37
13	revoking a determination under section 27-37	subsection 27-38(1)
14	deciding the date of a revocation	subsection 27-38(2)
15	refusing to permit you to account on a cash basis	subsection 29-45(1)
16	deciding the date of effect of your permission to account on a cash basis	subsection 29-45(2)
17	revoking your permission to account on a cash basis	subsection 29-50(3)
18	deciding the date of effect of the revocation of your permission to account on a cash basis	subsection 29-50(4)
18A	refusing an application for a decision that an event is a fund-raising event	paragraph 40-165(1)(c)
19	refusing an application for approval	section 48-5
20	refusing an application for approval or revocation	subsection 48-70(1)
21	revoking an approval under Division 48	subsection 48-70(2)
22	refusing an application for revocation	subsection 48-75(1)
23	revoking the approval of a GST group	subsection 48-75(2)
24	deciding the date of effect of any approval, or any revocation of an approval, under Division 48	section 48-85
24A	refusing an application for approval	section 49-5
24B	refusing an application for approval or revocation	subsection 49-70(1)
24C	revoking an approval under Division 49	subsection 49-70(2)
24D	refusing an application for revocation	subsection 49-75(1)
24E	revoking the approval of a GST religious group	subsection 49-75(2)
24F	deciding the date of effect of any approval, or any revocation of an approval, under Division 49	section 49-85
25	refusing an application for approval	section 51-5
25A	disallowing an election to consolidate GST returns relating to GST joint ventures	subsection 51-52(5)
26	refusing an application for approval or revocation	subsection 51-70(1)
27	revoking an approval under Division 51	subsection 51-70(2)
28	refusing an application for revocation	subsection 51-75(1)
29	revoking the approval of a GST joint venture	subsection 51-75(2)
30	deciding the date of effect of any approval, or any revocation of an approval, under Division 51	section 51-85
31	cancelling the registration of an Australian resident agent	subsection 57-25(1)
31A	determining that the tax periods that apply to a resident agent are each individual month	subsection 57-35(1)
31B	deciding the date of effect of a determination	subsection 57-35(2)
32	cancelling the registration of a representative of an incapacitated entity	subsection 147-10(1)
33	refusing an application for registration	section 54-5
34	deciding the date of effect of registration as a GST branch	section 54-10
35	refusing to cancel the registration of a GST branch	subsection 54-75(1)
36	cancelling the registration of a GST branch	subsection 54-75(2)
37	deciding the date of effect of the cancellation of the registration of a GST branch	section 54-80
37A	cancelling the registration of a non-profit sub-entity	subsection 63-35(1)
37AA	refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply	paragraph 75-5(1A)(b)
37AB	refusing a request to allow an annual apportionment election to take effect from the start of another tax period	paragraph 131-10(2)(b)
37AC	disallowing an annual apportionment election	subsection 131-20(3)
37AD	refusing a request to allow an annual tax period election to take effect from the start of another tax period	paragraph 151-10(2)(b)
37AE	refusing a request to be allowed to make an annual tax period election on a specified day	subsection 151-20(3)
37AF	disallowing an annual tax period election	subsection 151-25(3)
37B	refusing a request to allow an election to pay GST by instalments to take effect from the start of another tax period	paragraph 162-15(2)(b)
37C	refusing a request to be allowed to make an election on a specified day	subsection 162-25(3)
37D	disallowing an election to pay GST by instalments	subsection 162-30(3)
38	making a declaration to negate a GST benefit	section 165-40
39	making a declaration to negate or reduce a GST disadvantage	subsection 165-45(3)
40	deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage	subsection 165-45(5)

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S 62(2) (table) amended by No 78 of 2005, No 134 of 2004, No 73 of 2001, No 156 of 2000, No 92 of 2000, No 177 of 1999 and No 176 of 1999.

62(2A)
Each decision under section 17-45 of the Wine Tax Act disallowing the whole or part of a claim for a wine tax credit is a reviewable wine tax decision .

[ CCH Note: Act No 160 of 2005, s 3 and Sch 4 item 26 substitutes s 62(2A), effective on proclamation, or if the provision does not commence within the period of 12 months beginning 19 December 2005, it commences on the first day after the end of that period.

Act No 160 of 2005, s 3 and Sch 4 item 27 contains the following transitional provision:

Transitional provision  
27
If:

(a) an application has been made for the review of a decision that was a reviewable wine tax decision within the meaning of subsection 62(2A) of the Taxation Administration Act 1953 as in force immediately before the repeal of that subsection; and

(b) that review has not been completed before the day of that repeal;

that review may continue to be dealt with, on and after that day, as if it had been sought under subsection 62(2A) of the Taxation Administration Act 1953 as amended by item 26.

S 62A(2A) will read:

" 62(2A) Each of the following decisions is a reviewable wine tax decision under the Wine Tax Act:

Reviewable wine tax decisions
Item	Decision	Provision of this Part under which decision is made
1	disallowing the whole or a part of your claim for a wine tax credit	section 17-45
2	deciding the date of effect of your approval as a New Zealand participant	section 19-7
3	refusing to approve you as a New Zealand participant	section 19-7
4	revoking your approval as a New Zealand participant	section 19-8
5	deciding the date of effect of revocation of your approval as a New Zealand participant	section 19-8 " ]

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S 62(2A) inserted by No 176 of 1999.

62(3)
Each of the following decisions is a reviewable indirect tax decision under this Part:

Reviewable indirect tax decisions
Item	Decision	Provision of this Part under which decision is made
1	making an assessment	section 22
2	(Repealed by No 156 of 2000)
3	refusing to any extent to remit an amount of penalty (other than penalty under section 40 for unpaid indirect tax), but only if the amount of penalty payable after the refusal is more than $200	subsection 48(1)

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S 62(3) amended by No 156 of 2000, No 59 of 1999.

62(3A)
A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision .

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S 62(3A) inserted by No 92 of 2000.

62(4)
In this section:

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

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S 62(4) inserted by No 59 of 1999.

S 62 inserted by No 56 of 1999.