Crimes (Taxation Offences) Act 1980
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 income tax were a reference to GST; and (b) a reference in any of those provisions to future income tax were a reference to future GST; and (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the GST law; and (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys, were a reference to GST moneys.
18(2)
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 GST 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 GST 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 GST 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 GST 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 GST moneys is to be read as a reference to:
(i) GST payable by the company or trustee; and
(d) a reference in subsections 10(1) and (2) to GST moneys is to be read as a reference to GST payable under the GST Act.
(ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of GST; and
18(3)
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 GST 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).
[ CCH Note: S 18(3) will be amended by No 38 of 2024, s 3 and Sch 1 item 59, by substituting " Administrative Review Tribunal " for " Administrative Appeals Tribunal " , effective at the same time as the Administrative Review Tribunal Act 2024 commences. However, the provisions do not commence at all if that Act does not commence.]
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.