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Part VI repealed by No 73 of 2006 , s 3 and Sch 5 item 39, effective 1 July 2006.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 8 repealed by No 73 of 2006, s 3 and Sch 5 item 39, effective 1 July 2006.

Div 8 inserted by No 56 of 1999.

S 68 repealed by No 73 of 2006, s 3 and Sch 5 item 39, effective 1 July 2006. S 68 formerly read:

68(1)
This section restricts what a person (the entrusted person ) may do with protected information, or protected documents, that the person has obtained in the course of official employment.

68(2)
The entrusted person:

(a) must not make a record of protected information; and

(b) must not disclose it to anyone else;

if the recording or disclosure is not in accordance with subsection (3).

Maximum penalty: Imprisonment for 2 years.

Note:

Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

68(3)
It is not an offence against subsection (2) if any of the following apply to the recording or disclosure:

(a) the recording or disclosure is for the purposes of an indirect tax law;

(b) the recording or disclosure happens in the course of the performance of the duties of the entrusted person's official employment;

(ba) the recording or disclosure is for the purposes of complying with an obligation Australia has under an agreement between Australia and another country; or

(c) the entrusted person is the Commissioner or a Deputy Commissioner and the disclosure is to:

(i) the Chief Executive Officer of Customs; or

(ii) the Australian Statistician and is of information to be used for the purposes of the Census and Statistics Act 1905 ; or

(iii) another person for the purpose of that other person carrying out functions under a taxation law; or

(iv) the Administrative Appeals Tribunal in connection with proceedings under a taxation law; or

(v) the Secretary of the Department dealing with matters relating to the social security law (within the meaning of the Social Security Act 1991 ) and is of information to be used for the purpose of the administration of that law; or

(vi) the Chief Executive Officer of the Commonwealth Services Delivery Agency established by the Commonwealth Services Delivery Agency Act 1997 and is of information to be used for the purpose of the administration of the social security law (within the meaning of the Social Security Act 1991 );

(d) the disclosure is by a person authorised by the Commissioner or a Deputy Commissioner to disclose the information and the disclosure is to:

(i) the Chief Executive Officer of Customs; or

(ii) the Australian Statistician and is of information to be used for the purposes of the Census and Statistics Act 1905 ; or

(iii) another person for the purpose of that other person carrying out functions under a taxation law; or

(iv) the Secretary of the Department dealing with matters relating to the social security law (within the meaning of the Social Security Act 1991 ) and is of information to be used for the purpose of the administration of that law; or

(v) the Chief Executive Officer of the Commonwealth Services Delivery Agency established by the Commonwealth Services Delivery Agency Act 1997 and is of information to be used for the purpose of the administration of the social security law (within the meaning of the Social Security Act 1991 );

(e) the entrusted person is authorised, by the Commissioner or a Deputy Commissioner, to make the disclosure, and the disclosure:

(i) relates to alcoholic beverages; and

(ii) is to a State or Territory officer for the purpose of that person administering an arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.

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History

S 68(3) amended by No 122 of 2003, s 3 and Sch 2 items 24 and 25, by inserting paras (c)(v) and (vi) and (d)(iv) and (v), applicable to information obtained before, on or after 5 December 2003 by the Commissioner, a Deputy Commissioner or a person authorised by the Commissioner or a Deputy Commissioner.

S 68(3) amended by No 10 of 2003, s 3 and Sch 1 item 79, by inserting para (ba), effective 20 May 2002.

S 68(3) amended by No 176 of 1999 and No 59 of 1999.

68(4)
Subsection (3) does not authorise the disclosure of information to a Minister.

68(5)
Unless it is necessary for the purposes of an indirect tax law, the entrusted person is not to be required:

(a) to produce any protected document to a court; or

(b) to disclose protected information to a court.

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S 68(5) amended by No 59 of 1999.

68(6)
In this section:

alcoholic beverage
means:

(a) wine (within the meaning of the Wine Tax Act); or

(b) beer; or

(c) spirits, liqueurs or spirituous liquors; or

(d) beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.

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Definition of ``alcoholic beverage'' inserted by No 176 of 1999.

beer
means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:

(a) is brewed from a mash (whether or not the mash contains malt); and

(b) contains hops (including any substance prepared from hops) or other bitters.

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Definition of ``beer'' inserted by No 176 of 1999.

disclose
means divulge or communicate.

official employment
means:

(a) appointment or employment by the Commonwealth, or the performance of services for the Commonwealth; or

(b) the exercise of powers or performance of functions under a delegation by the Commissioner.

protected document
means any document made or given under, or for the purposes of, an indirect tax law (for example, a GST return).

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Definition of ``protected document'' amended by No 59 of 1999.

protected information
means information that meets all the following conditions:

(a) it relates to the affairs of a person other than the entrusted person;

(b) it was obtained by the entrusted person, or by any other person, in the course of official employment;

(c) it was disclosed or obtained under an indirect tax law.

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Definition of ``protected information'' amended by No 59 of 1999.

State or Territory officer
means a person holding an office prescribed for the purposes of this definition.

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History

Definition of ``State or Territory officer'' inserted by No 176 of 1999.

S 68 inserted by No 56 of 1999.