House of Representatives

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Chapter 8 - Amendment to the Taxation Administration Act 1953

Overview

8.1 The proposed amendments in Schedule 2 to this Bill will make consequential amendments to Taxation Administration Act 1953 (TAA 1953) to introduce references to the Diesel and Alternative Fuels Grants Scheme Act 1999.

Explanation of the amendments

8.2 Item 1 of Schedule 2 amends section 2 of the TAA 1953 to insert a reference to the Diesel and Alternative Fuels Grants Scheme Act 1999 into the definition of taxation law.

8.3 Item 2 of Schedule 2 inserts a note into section 2 of the TAA 1953 to signpost you to a similar amendment to Part III of the TAA 1953 (the prosecutions and offences provisions) which is also an amendment to make reference to the Diesel and Alternative Fuels Grants Scheme Act 1999.

8.4 Item 3 of Schedule 2 amends the secrecy provisions in section 3C of the TAA 1953 to insert a definition of taxation law to include the Diesel and Alternative Fuels Grants Scheme Act 1999.

8.5 Item 4 of Schedule 2 amends subsection 3D(22) of the TAA 1953 to enable information received under the Diesel and Alternative Fuels Grants Scheme Act 1999 to be provided to the National Crime Authority.

8.6 Item 5 of Schedule 2 amends section 6D of the TAA 1953 to extend the powers and functions of a Second Commissioner of Taxation (Second Commissioner) to also apply to matters arising under the Diesel and Alternative Fuels Grants Scheme Act 1999.

8.7 Item 6 of Schedule 2 amends Part III of the TAA 1953 (the prosecutions and offences provisions) to ensure that references in that Part to taxation law (except subsections 8J(12), (13), (14) and (15) and section 8XB) includes a reference to the Diesel and Alternative Fuels Grants Scheme Act 1999.

8.8 Item 7 of Schedule 2 amends paragraph 8J(2)(a) of the TAA 1953 to ensure that a statement made in a claim under the Diesel and Alternative Fuels Grants Scheme Act 1999 will constitute a statement made to a taxation officer for the purposes of the TAA 1953.

8.9 Item 8 of Schedule 2 amends paragraph 8J(2) of the TAA 1953 to ensure that where the Commissioner of Taxation (Commissioner) directs a person to produce documents under the Diesel and Alternative Fuels Grants Scheme Act 1999 the document so produced will not constitute a statement made to a taxation officer.

8.10 Item 9 of Schedule 2 amends subsection 8W(2) of the TAA 1953 to enable a court to order payment of an amount in addition to penalty where the offences relate to the Diesel and Alternative Fuels Grants Scheme Act 1999.

8.11 Item 10 of Schedule 2 provides that the reference to fuel grant has the same meaning as in the Diesel and Alternative Fuels Grants Scheme Act 1999.

8.12 Item 11 of Schedule 2 amends subsection 14ZW(1C) of the TAA 1953 which deals with when objections can be lodged.

8.13 Item 12 of Schedule 2 amends section 15 of the TAA 1953 to enable the Commissioner, a Second Commissioner or a Deputy Commissioner of Taxation to appear personally or may be represented in a proceeding in relation to the Diesel and Alternative Fuels Grants Scheme Act 1999.

8.14 Item 13 of Schedule 2 amends section 15A of the TAA 1953 to enable the Commissioner to certify as true a copy of a document obtained under the Diesel and Alternative Fuels Grants Scheme Act 1999.

8.15 Item 14 of Schedule 2 amends section 17B of the TAA 1953 to allow the Commissioner to apply for an injunction to prevent contravention of secrecy provisions by ensuring that the Diesel and Alternative Fuels Grants Scheme Act 1999 is treated as if it were a taxation law.