A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 8  

Crimes (Taxation Offences) Act 1980

14   At the end of the Act

Add:

Part VIII - Offences Relating to Goods and Services Tax

18 Application of Parts I and II in relation to goods and services tax

(1) 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 sales tax were a reference to GST; and

(b) a reference in any of those provisions to future sales tax were a reference to future GST; 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 GST law; and

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

(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 purpose, or a purpose, 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 purpose, or a purpose, 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

(ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of GST; 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.

(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).

Part IX - Offences Relating to Wine Equalisation Tax

19 Application of Parts I and II in relation to wine equalisation tax

(1) 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 sales tax were a reference to wine tax; and

(b) a reference in any of those provisions to future sales tax were a reference to future wine tax; 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 wine tax law; and

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

(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 wine tax payable by a company or trustee, in relation to the purpose, or a purpose, 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 wine tax 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 wine tax payable by a company or trustee, in relation to the purpose, or a purpose, 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 wine 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; and

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

(i) wine 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 wine tax; and

(d) a reference in subsections 10(1) and (2) to wine tax moneys is to be read as a reference to wine tax payable under the Wine Equalisation Tax Act.

(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 wine tax 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).

Part X - Offences Relating to Luxury Car Tax

20 Application of Parts I and II in relation to luxury car tax

(1) 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 sales tax were a reference to luxury car tax; and

(b) a reference in any of those provisions to future sales tax were a reference to future luxury car tax; 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 luxury car tax law; and

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

(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 luxury car tax payable by a company or trustee, in relation to the purpose, or a purpose, 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 luxury car tax 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 luxury car tax payable by a company or trustee, in relation to the purpose, or a purpose, 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 luxury car 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; and

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

(i) luxury car 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 luxury car tax; and

(d) a reference in subsections 10(1) and (2) to luxury car tax moneys is to be read as a reference to luxury car tax payable under the Luxury Car Tax Act.

(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 luxury car tax 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).