CRIMES (TAXATION OFFENCES) ACT 1980 (ARCHIVE)

PART I - PRELIMINARY  

SECTION 3 (ARCHIVE)   INTERPRETATION  

391(1)    

income tax

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

PART IIA - OFFENCES RELATING TO SALES TAX PAYABLE UNDER THE SALES TAX ASSESSMENT ACT 1992  

SECTION 12A (ARCHIVE)  

12A   APPLICATION OF PARTS I AND II IN RELATION TO SALES TAX PAYABLE UNDER THE SALES TAX ASSESSMENT ACT 1992  
Parts I and II have effect (with appropriate alterations) in relation to the Sales Tax Assessment Act 1992 in the same way as they have effect in relation to the Sales Tax Assessment Acts.

PART III - OFFENCES RELATING TO INCOME TAX  

SECTION 13 (ARCHIVE)   APPLICATION OF PART I AND PART II IN RELATION TO INCOME TAX  

13(1)   [References to income tax etc]  

Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if:

(a) a reference in any of those provisions to old sales tax were a reference to income tax;

(b) a reference in any of those provisions to future old sales tax were a reference to future income tax;

(c) a reference in any of those provisions to some one or other of the Sales Tax Assessment Acts were a reference to the Income Tax Assessment Act; and

(d) a reference in any of those provisions, in relation to a company or trustee, to old sales tax moneys were a reference to income tax moneys.

13(2)   [Income tax payable etc]  

For the purposes of the application of the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1) of this section:

(a) a reference in any of those provisions to the income tax payable by a company or trustee, in relation to the intention of a person 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 the trustee at the time when the arrangement or transaction was entered into;

(b) a reference in any of those provisions to future income tax payable by a company or trustee, in relation to the intention of a person 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 that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into;

(c) a reference in any of those provisions, other than subsections 10(1) and (2), in relation to a company or trustee, to income tax moneys shall be read as a reference to:

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

(ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of income tax; and

(d) a reference in subsections 10(1) and (2) to income tax moneys shall be read as a reference to income tax that has been assessed under the Income Tax Assessment Act.

13(3)   [Liability for income tax]  

For the purposes of the application of subsection 10(2), section 11 and section 12 in accordance with the preceding provisions of this section, the liability of a company or trustee in respect of income tax moneys that have been assessed shall not be taken not to be finally determined by reason only of the possibility of the Commissioner amending the assessment(otherwise than as a result of an objection being allowed or to give effect to a decision of the Administrative Appeals Tribunal or a court).

PART VI - OFFENCES RELATING TO TRAINING GUARANTEE CHARGE  

SECTION 16 (ARCHIVE)   APPLICATION OF PARTS I AND II IN RELATION TO TRAINING GUARANTEE CHARGE  

16(1)   [References to training guarantee charge, etc]  

Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if:

(a) a reference in any of those provisions to old sales tax were a reference to training guarantee charge; and

(b) a reference in any of those provisions to future old sales tax were a reference to future training guarantee charge; and

(c) a reference in any of those provisions to some one or other of the Sales Tax Assessment Acts were a reference to the Training Guarantee (Administration) Act; and

(d) a reference in any of those provisions, in relation to a company or trustee, to old sales tax moneys, were a reference to training guarantee charge moneys.

16(2)   [Training guarantee charge payable]  

In applying the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1):

(a) a reference in any of those provisions to the training guarantee charge payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the training guarantee charge due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and

(b) a reference in any of those provisions to future training guarantee charge payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the training guarantee charge that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and

(c) a reference in any of those provisions (other than subsections 10(1) and (2)), in relation to a company or trustee, to training guarantee charge moneys is to be read as a reference to:

(i) training guarantee charge payable by the company or trustee; and

(ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of training guarantee charge; and

(d) a reference in subsections 10(1) and (2) to training guarantee charge moneys is to be read as a reference to training guarantee charge assessed under the Training Guarantee (Administration) Act.

16(3)   [Liability for training guarantee charge]  

In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of training guarantee charge moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner's amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Appeals Tribunal or a court).