Fringe Benefits Tax Assessment Act 1986

(Repealed) PART VIII - PENALTY TAX

History

Part VIII repealed by No 2 of 2015, s 3 and Sch 2 item 85, effective 25 February 2015. No 2 of 2015, s 3 and Sch 2 items 95 - 99, contain the following savings provisions:

Division 2 - Savings provisions
95 Object
95
The object of this Division is to ensure that, despite the repeals and amendments made by Division 1 of this Part, the full legal and administrative consequences of:

(a) any act done or omitted to be done; or

(b) any state of affairs existing; or

(c) any period ending;
before such a repeal or amendment commences, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment commences.
96 Making and amending assessments, and doing other things, in relation to past matters
96
Even though an Act is amended by Division 1 of this Part, the amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument:

(a) making or amending an assessment (including under a provision that is itself repealed or amended);

(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the amendment commences.
97 Saving of provisions about effect of assessments
97
If a provision or part of a provision that is repealed or amended by Division 1 of this Part deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment commences, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment commences. 98 Repeals disregarded for the purposes of dependent provisions
98
If the operation of a provision (the subject provision ) of any Act or legislative instrument depends to any extent on a provision of an Act, and that provision is repealed by Division 1 of this Part, the repeal is disregarded so far as it affects the operation of the subject provision. 99 Division does not limit operation of section 7 of the Acts Interpretation Act 1901
99
This Division does not limit the operation of section 7 of the Acts Interpretation Act 1901 .

115 (Repealed) SECTION 115 PENALTY FOR FALSE OR MISLEADING STATEMENTS
(Repealed by No 2 of 2015)

View history note

History

S 115 repealed by No 2 of 2015, s 3 and Sch 2 item 85, effective 25 February 2015. For savings provisions, see note under Part VIII heading. S 115 formerly read:

SECTION 115 PENALTY FOR FALSE OR MISLEADING STATEMENTS
115(1)
Where:

(a) an employer other than a government body:

(i) makes a statement to a taxation officer, or to a person other than a taxation officer for a purpose in connection with the operation of this Act, that is false or misleading in a material particular; or

(ii) omits from a statement made to a taxation officer, or to a person other than a taxation officer for a purpose in connection with the operation of this Act, any matter or thing without which the statement is misleading in a material particular; and

(b) the tax properly payable by the employer exceeds the tax that would have been payable by the employer if it were assessed on the basis that the statement were not false or misleading, as the case may be;
the employer is liable to pay, by way of penalty, additional tax equal to double the amount of the excess.

115(2)
Where, but for this subsection, an amount of additional tax, being an amount less than $20, is payable by an employer under this section in respect of an act or omission, then, by force of this subsection, the amount of the additional tax shall be taken to be $20.

115(3)
A reference in subsection (1) to a statement made to a taxation officer is a reference to a statement made to a taxation officer orally, in writing, in a data processing device or in any other form (including by way of electronic transmission) and, without limiting the generality of the foregoing, includes a statement:

(a) made in an application, certificate, notification, declaration, objection, return or other document made, given or furnished, under or pursuant to this Act;

(b) made in answer to a question asked of a person under or pursuant to this Act;

(c) made in any information furnished, or purporting to be furnished, under or pursuant to this Act; or

(d) made in a document furnished to a taxation officer otherwise than under or pursuant to this Act;
but does not include a statement made in a document produced pursuant to paragraph 128(1)(c) .

View history note

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History

S 115(3) amended by No 174 of 1997.

115(4)
A reference in subsection (1) to a statement made to a person other than a taxation officer for a purpose in connection with the operation of this Act is a reference to such a statement made orally, in writing, in a data processing device or in any other form (including by way of electronic transmission) and, without limiting the generality of the foregoing, includes such a statement:

(a) made in an application, certificate, declaration, notification or other document made, given or furnished to the person;

(b) made in answer to a question asked by the person; or

(c) made in any information furnished to the person.
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History

S 115(4) amended by No 174 of 1997.

115(5)
In this section:
"data processing device"
means any article or material from which information is capable of being reproduced with or without the aid of any other article or device;

"taxation officer"
means a person exercising powers, or performing functions under, pursuant to or in relation to this Act.

115(6)
If a document is given on a data processing device, or by way of electronic transmission, by a registered tax agent on behalf of a taxpayer, then, for the purposes of this Part, each statement in the document is taken to have been made by the taxpayer unless the taxpayer can show that the taxpayer did not authorise the statement.
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History

S 115(6) inserted by No 174 of 1997.

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