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Queensland
Revenue Legislation
Amendment Bill 2014
Queensland
Revenue Legislation Amendment Bill 2014
Contents
Page
Part 1 Preliminary
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Part 2 Amendment of Duties Act 2001
3 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
4 Amendment of s 98 (Conditions for transfer or agreement for
transfer of business property). . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
5 Amendment of s 99 (Conditions for partnership acquisitions) . . . 11
6 Amendment of s 100 (Conditions for particular trust acquisitions) 12
7 Amendment of s 101 (Conditions for creation of trusts and
particular trust acquisitions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
8 Amendment of s 102 (Conditions for acquisitions of interest in
family unit trusts) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
9 Amendment of s 123 (Exemption--particular distribution of
dutiable property to a beneficiary) . . . . . . . . . . . . . . . . . . . . . . . . 14
10 Replacement of s 133 (Exemption--building units and group titles
plans and community titles schemes) . . . . . . . . . . . . . . . . . . . . . 14
133 Exemption--community titles schemes . . . . . . . . . . . 15
11 Amendment of s 173 (Value of land-holdings and
property--business property disregarded). . . . . . . . . . . . . . . . . . 16
12 Insertion of new ch 17, pt 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Part 19 Transitional provisions for Revenue Legislation
Amendment Act 2014
653 Application of amended ch 2, pt 10 and related
provisions .............................. 17
654 Application of existing s 123 concession . . . . . . . . . . 18
13 Amendment of sch 6 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 18
Part 3 Amendment of Land Tax Act 2010
14 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
15 Insertion of new ss 42A and 42B . . . . . . . . . . . . . . . . . . . . . . . . . 20
Revenue Legislation Amendment Bill 2014
Contents
42A Exemption for old home after transitioning to current
home ................................. 20
42B Exemption for new home before transitioning from
current home . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
16 Insertion of new s 44A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
44A Reassessment--transitioning to or from current home 24
Part 4 Amendment of Mineral Resources Act 1989
Division 1 Preliminary
17 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Division 2 Amendments commencing on assent
18 Replacement of s 326 (Maintenance of records) . . . . . . . . . . . . . 26
326 Requirement to keep proper records . . . . . . . . . . . . . 26
326A Accessibility of records. . . . . . . . . . . . . . . . . . . . . . . . 26
326B Form of records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
326C Period for keeping records . . . . . . . . . . . . . . . . . . . . . 27
326D Wilfully damaging records . . . . . . . . . . . . . . . . . . . . . 27
326E Minister may require translation or conversion of
document or information. . . . . . . . . . . . . . . . . . . . . . . 27
19 Amendment of s 412A (Liability of executive officer--particular
offences committed by company) . . . . . . . . . . . . . . . . . . . . . . . . . 28
20 Insertion of new ch 15, pt 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Part 9 Transitional provisions for Revenue Legislation
Amendment Act 2014
820 Definition for pt 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
821 Application of particular provisions for previous
section 326 records . . . . . . . . . . . . . . . . . . . . . . . . . . 29
Division 3 Amendments commencing on 1 July 2014
21 Omission of s 322 (Minister may request audit) . . . . . . . . . . . . . . 29
22 Amendment of s 326E (Minister may require translation or
conversion of document or information) . . . . . . . . . . . . . . . . . . . . 30
23 Omission of s 327 (Minister may require information) . . . . . . . . . 30
24 Omission of ss 328-330. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
25 Replacement of ch 11, pt 3, hdg (Reassessment and
enforcement) ................................... 30
26 Insertion of new ch 11, pt 3, div 1 hdg . . . . . . . . . . . . . . . . . . . . . 30
27 Replacement of s 331 (Reassessment of royalty) . . . . . . . . . . . . 30
331 Definitions for pt 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
Division 2 Royalty assessments and reassessments
Page 2
Revenue Legislation Amendment Bill 2014
Contents
331A Assessment of royalty . . . . . . . . . . . . . . . . . . . . . . . . 32
331B Reassessment of royalty . . . . . . . . . . . . . . . . . . . . . . 32
331C Making assessments and default assessments in
particular circumstances . . . . . . . . . . . . . . . . . . . . . . 33
331D Notice of assessment or reassessment . . . . . . . . . . . 34
Division 3 Unpaid royalty interest and royalty penalties
331E Liability for royalty penalty amount . . . . . . . . . . . . . . . 35
331F Royalty penalty amount not payable if proceeding for
offence started . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
331G Remission of royalty penalty amount . . . . . . . . . . . . . 37
28 Amendment of s 332 (Unpaid royalty interest) . . . . . . . . . . . . . . . 37
29 Insertion of new ch 11, pt 3, div 4. . . . . . . . . . . . . . . . . . . . . . . . . 38
Division 4 Refunds and payments
332AA Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
30 Amendment of s 332A (Application of payments) . . . . . . . . . . . . 39
31 Amendment of s 333 (Recovery of unpaid amounts) . . . . . . . . . . 39
32 Insertion of new s 333A, ch 11, pt 3, divs 5-7 and pt 3A . . . . . . . 40
333A Earlier time for payment of royalty-related amount. . . 40
Division 5 Offences
333B Failure to comply with information requirement or
lodgement requirement . . . . . . . . . . . . . . . . . . . . . . . 41
333C False or misleading documents . . . . . . . . . . . . . . . . . 41
333D False or misleading information . . . . . . . . . . . . . . . . . 42
333E Self-incrimination not a reasonable excuse for failure
to comply with particular requirements . . . . . . . . . . . 43
333F Obligation to notify Minister if royalty under assessed 43
333G Obstruction of Minister or royalty investigator. . . . . . . 44
333H Impersonation of royalty investigator . . . . . . . . . . . . . 44
Division 6 Obligations of administrators and garnishees
333I Definitions for div 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
333J Particular administrators to notify Minister of
appointment ............................. 45
333K Administrator's liability for payment . . . . . . . . . . . . . . 46
333L Collection of amounts from a garnishee. . . . . . . . . . . 46
333M Duration of garnishee notice . . . . . . . . . . . . . . . . . . . 47
333N Effect of discharge of debt on garnishee notice . . . . . 47
333O Effect of payment by garnishee . . . . . . . . . . . . . . . . . 48
Page 3
Revenue Legislation Amendment Bill 2014
Contents
Division 7 Use of approved information system for
particular decisions
333P Approved information system . . . . . . . . . . . . . . . . . . . 49
333Q Minister may arrange for use of an approved
information system to make particular decisions . . . . 49
Part 3A Investigations relating to royalty provisions
Division 1 Preliminary
333R Powers to be exercised only for administering and
enforcing royalty provisions . . . . . . . . . . . . . . . . . . . . 49
Division 2 Royalty investigators
333S Appointment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
333T Appointment conditions and limit on powers . . . . . . . 50
333U Issue of identity card . . . . . . . . . . . . . . . . . . . . . . . . . 51
333V Production of identity card . . . . . . . . . . . . . . . . . . . . . 51
333W When royalty investigator ceases to hold office . . . . . 52
333X Resignation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
333Y Return of identity card . . . . . . . . . . . . . . . . . . . . . . . . 52
Division 3 Powers of royalty investigators
333Z Application of Taxation Administration Act 2001, pt 7 53
333ZA Forfeiture of thing seized for testing . . . . . . . . . . . . . . 55
33 Omission of s 334 (Furnishing false particulars etc.) . . . . . . . . . . 55
34 Amendment of s 342 (Powers of authorised officers). . . . . . . . . . 55
35 Amendment of s 412A (Liability of executive officer--particular
offences committed by company) . . . . . . . . . . . . . . . . . . . . . . . . . 56
36 Insertion of new ss 822 and 823 . . . . . . . . . . . . . . . . . . . . . . . . . 56
822 Application of ch 11, pt 3, divs 2 and 3 for royalty
payable for period occurring before 1 July 2014. . . . . 56
823 Application of s 333J to particular administrators. . . . 57
37 Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 58
Part 5 Amendment of Payroll Tax Act 1971
38 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
39 Amendment of s 14 (Exemption from payroll tax) . . . . . . . . . . . . 59
Part 6 Amendment of Petroleum and Gas (Production and Safety)
Act 2004
Division 1 Preliminary
40 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Division 2 Provisions commencing on assent
41 Insertion of new ch 6, pt 3A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Page 4
Revenue Legislation Amendment Bill 2014
Contents
Part 3A Records
604B Requirement to keep proper records . . . . . . . . . . . . . 60
604C Accessibility of records. . . . . . . . . . . . . . . . . . . . . . . . 61
604D Form of records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
604E Period for keeping records . . . . . . . . . . . . . . . . . . . . . 61
604F Wilfully damaging records . . . . . . . . . . . . . . . . . . . . . 61
604G Minister may require translation or conversion of
document or information. . . . . . . . . . . . . . . . . . . . . . . 62
42 Amendment of s 814 (Liability of executive officer--particular
offences committed by corporation) . . . . . . . . . . . . . . . . . . . . . . . 63
Division 3 Provisions commencing on 1 July 2014
43 Amendment of s 81 (Conditions for renewal application) . . . . . . . 63
44 Amendment of s 103 (Applying to divide). . . . . . . . . . . . . . . . . . . 63
45 Amendment of s 161 (Conditions for renewal application) . . . . . . 63
46 Amendment of s 171 (Applying to divide). . . . . . . . . . . . . . . . . . . 63
47 Amendment of s 487 (Operation and purpose of pt 1) . . . . . . . . . 64
48 Amendment of ch 6, pt 2, hdg (Royalty returns). . . . . . . . . . . . . . 64
49 Insertion of new ch 6, pt 2, div 1 and ch 6, pt 2, div 2, hdg . . . . . 64
Division 1 Preliminary
592A Definitions for pt 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
Division 2 Royalty returns
50 Amendment of s 593 (Application of pt 2) . . . . . . . . . . . . . . . . . . 65
51 Amendment of s 594 (Obligation to lodge royalty return) . . . . . . . 66
52 Amendment of s 595 (Fee for late lodgement of royalty return) . . 66
53 Omission of ss 596 to 598 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
54 Amendment of s 599 (Annual royalty returns) . . . . . . . . . . . . . . . 67
55 Amendment of s 599A (Minister may require royalty estimate) . . 68
56 Insertion of new ch 6, pt 2, divs 3 and 4. . . . . . . . . . . . . . . . . . . . 69
Division 3 Royalty assessments and reassessments
599B Assessment of petroleum royalty . . . . . . . . . . . . . . . . 69
599C Reassessment of royalty . . . . . . . . . . . . . . . . . . . . . . 69
599D Making assessments and default assessments in
particular circumstances . . . . . . . . . . . . . . . . . . . . . . 71
599E Notice of assessment or reassessment . . . . . . . . . . . 72
Division 4 Use of approved information system for
particular decisions
599F Approved information system . . . . . . . . . . . . . . . . . . . 73
Page 5
Revenue Legislation Amendment Bill 2014
Contents
599G Minister may arrange for use of an approved
information system to make particular decisions . . . . 74
57 Replacement of ss 600-601. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74
Division 1 General
600 Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74
601 Liability for royalty penalty amount . . . . . . . . . . . . . . . 75
601A Royalty penalty amount not payable if proceeding for
offence started . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77
601B Remission of royalty penalty amount . . . . . . . . . . . . . 77
58 Amendment of s 602 (Unpaid royalty interest) . . . . . . . . . . . . . . . 77
59 Amendment of s 602A (Application of payments) . . . . . . . . . . . . 78
60 Replacement of s 603 (Recovery of unpaid amounts) . . . . . . . . . 79
603 Recovery of unpaid amounts . . . . . . . . . . . . . . . . . . . 79
61 Replacement of s 604 (Certificate of unpaid petroleum royalty) . 79
604 Earlier time for payment of royalty-related amount. . . 79
62 Amendment of s 604G (Minister may require translation or
conversion of document or information) . . . . . . . . . . . . . . . . . . . . 79
63 Insertion of new ch 6, pt 3, div 2. . . . . . . . . . . . . . . . . . . . . . . . . . 80
Division 2 Obligations of administrators and garnishees
604AA Definitions for div 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 80
604AB Particular administrators to notify Minister of
appointment ............................. 81
604AC Administrator's liability for payment . . . . . . . . . . . . . . 81
604AD Collection of amounts from a garnishee. . . . . . . . . . . 82
604AE Duration of garnishee notice . . . . . . . . . . . . . . . . . . . 83
604AF Effect of discharge of debt on garnishee notice . . . . . 83
604AG Effect of payment by garnishee . . . . . . . . . . . . . . . . . 84
64 Replacement of ch 6, pt 4 (Monitoring payment of petroleum
royalty) ......................................... 84
Part 4 Offences for royalty provisions
605 Failure to comply with information requirement or
lodgement requirement . . . . . . . . . . . . . . . . . . . . . . . 84
606 False or misleading documents . . . . . . . . . . . . . . . . . 85
607 False or misleading information . . . . . . . . . . . . . . . . . 85
608 Self-incrimination not a reasonable excuse for failure
to comply with particular requirements . . . . . . . . . . . 86
609 Obligation to notify Minister if petroleum royalty under
assessed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86
Page 6
Revenue Legislation Amendment Bill 2014
Contents
610 Obstruction of Minister or royalty investigator. . . . . . . 87
611 Impersonation of royalty investigator . . . . . . . . . . . . . 87
Part 4A Investigations relating to royalty provisions
Division 1 Preliminary
612 Powers to be exercised only for administering and
enforcing royalty provisions . . . . . . . . . . . . . . . . . . . . 88
Division 2 Royalty investigators
613 Appointment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88
614 Appointment conditions and limit on powers . . . . . . . 88
615 Issue of identity card . . . . . . . . . . . . . . . . . . . . . . . . . 89
616 Production of identity card . . . . . . . . . . . . . . . . . . . . . 89
616A When royalty investigator ceases to hold office . . . . . 90
616B Resignation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90
616C Return of identity card . . . . . . . . . . . . . . . . . . . . . . . . 91
Division 3 Powers of royalty investigators
616D Application of Taxation Administration Act 2001, pt 7 91
617 Forfeiture of thing seized for testing . . . . . . . . . . . . . . 93
65 Amendment of s 736 (Functions) . . . . . . . . . . . . . . . . . . . . . . . . . 93
66 Amendment of s 813 (False or misleading information) . . . . . . . . 94
67 Amendment of s 814 (Liability of executive officer--particular
offences committed by corporation) . . . . . . . . . . . . . . . . . . . . . . . 94
68 Amendment of s 851AA (Place or way for making applications
or giving or lodging documents) . . . . . . . . . . . . . . . . . . . . . . . . . . 94
69 Insertion of new ch 15, pt 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94
Part 18 Transitional provisions for Revenue Legislation
Amendment Act 2014
988 Application of assessment and royalty penalty
provisions for petroleum royalty payable for period
occurring before 1 July 2014 . . . . . . . . . . . . . . . . . . . 95
989 Application of s 604AB to particular administrators . . 96
70 Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 96
Part 7 Amendment of State Penalties Enforcement Act 1999
71 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98
72 Amendment of s 10 (Registrar and other staff of SPER) . . . . . . . 98
73 Insertion of new ss 10A-10C . . . . . . . . . . . . . . . . . . . . . . . . . . . 98
10A Service contractors. . . . . . . . . . . . . . . . . . . . . . . . . . . 99
10B Service subcontractors. . . . . . . . . . . . . . . . . . . . . . . . 100
10C Delegation of prescribed functions . . . . . . . . . . . . . . . 102
Page 7
Revenue Legislation Amendment Bill 2014
Contents
74 Insertion of new ss 11A and 11B . . . . . . . . . . . . . . . . . . . . . . . . . 103
11A Identity cards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103
11B Return of identity card . . . . . . . . . . . . . . . . . . . . . . . . 104
75 Amendment of s 148 (Electronic transmission of particular
documents) ...................................... 104
76 Amendment of s 152G (Disclosure of confidential
information--information acquired by an official in official's
capacity) ....................................... 104
77 Amendment of s 158 (Service of document) . . . . . . . . . . . . . . . . 104
78 Amendment of s 161 (Delegation by registrar). . . . . . . . . . . . . . . 105
79 Amendment of s 165 (Regulation-making power) . . . . . . . . . . . . 106
80 Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 106
Part 8 Amendment of Taxation Administration Act 2001
81 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107
82 Amendment of s 7 (Appointment of commissioner) . . . . . . . . . . . 107
83 Insertion of new pt 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107
Part 19 Transitional provision for Revenue Legislation
Amendment Act 2014
176 Application of s 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108
84 Amendment of sch 2 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . 108
Page 8
2014
A Bill
for
An Act to amend the Duties Act 2001, the Land Tax Act 2010,
the Mineral Resources Act 1989, the Payroll Tax Act 1971, the
Petroleum and Gas (Production and Safety) Act 2004, the State
Penalties Enforcement Act 1999 and the Taxation
Administration Act 2001 for particular purposes
Revenue Legislation Amendment Bill 2014
Part 1 Preliminary
[s 1]
The Parliament of Queensland enacts-- 1
Part 1 Preliminary 2
Clause 1 Short title 3
This Act may be cited as the Revenue Legislation Amendment 4
Act 2014. 5
Clause 2 Commencement 6
(1) Part 3 commences on 30 June 2014. 7
(2) The following provisions commence on 1 July 2014-- 8
(a) part 4, division 3; 9
(b) part 5; 10
(c) part 6, division 3. 11
Part 2 Amendment of Duties Act 2001 12
Clause 3 Act amended 13
This part amends the Duties Act 2001. 14
Clause 4 Amendment of s 98 (Conditions for transfer or agreement 15
for transfer of business property) 16
(1) Section 98(1)(a)-- 17
omit, insert-- 18
(a) the transferor or person directing the 19
transfer is-- 20
Page 10
Revenue Legislation Amendment Bill 2014
Part 2 Amendment of Duties Act 2001
[s 5]
(i) if the business property is used to carry 1
on a business of primary production--a 2
defined relative of the transferee; or 3
(ii) otherwise--an ancestor of the 4
transferee; 5
(2) Section 98(1)(c), after `by the'-- 6
insert-- 7
defined relative or 8
(3) Section 98(2)(a)-- 9
omit, insert-- 10
(a) the beneficiary of the trust is a minor, and-- 11
(i) if the business property is used to carry 12
on a business of primary 13
production--the minor is a defined 14
relative of the person creating the trust; 15
or 16
(ii) otherwise--the minor is a descendant 17
of the person creating the trust; and 18
Clause 5 Amendment of s 99 (Conditions for partnership 19
acquisitions) 20
(1) Section 99(1)(b)-- 21
omit, insert-- 22
(b) the transferor or person directing the 23
acquisition is-- 24
(i) if the business property is used to carry 25
on a business of primary production--a 26
defined relative of the acquirer; or 27
(ii) otherwise--an ancestor of the acquirer; 28
(2) Section 99(1)(d), after `by the'-- 29
insert-- 30
Page 11
Revenue Legislation Amendment Bill 2014
Part 2 Amendment of Duties Act 2001
[s 6]
defined relative or 1
(3) Section 99(2)(a)-- 2
omit, insert-- 3
(a) the beneficiary of the trust is a minor, and-- 4
(i) if the business property is used to carry 5
on a business of primary 6
production--the minor is a defined 7
relative of the person creating the trust; 8
or 9
(ii) otherwise--the minor is a descendant 10
of the person creating the trust; and 11
Clause 6 Amendment of s 100 (Conditions for particular trust 12
acquisitions) 13
(1) Section 100(1)(b)-- 14
omit, insert-- 15
(b) the person disposing of the interest or 16
directing the acquisition is-- 17
(i) if the business property is used to carry 18
on a business of primary production--a 19
defined relative of the acquirer; or 20
(ii) otherwise--an ancestor of the acquirer; 21
(2) Section 100(1)(d), after `by the'-- 22
insert-- 23
defined relative or 24
(3) Section 100(2)(a)-- 25
omit, insert-- 26
(a) the beneficiary of the trust is a minor, and-- 27
(i) if the business property is used to carry 28
on a business of primary 29
production--the minor is a defined 30
Page 12
Revenue Legislation Amendment Bill 2014
Part 2 Amendment of Duties Act 2001
[s 7]
relative of the person creating the trust; 1
or 2
(ii) otherwise--the minor is a descendant 3
of the person creating the trust; and 4
Clause 7 Amendment of s 101 (Conditions for creation of trusts 5
and particular trust acquisitions) 6
Section 101(b)-- 7
omit, insert-- 8
(b) the beneficiary of the trust is a minor, and-- 9
(i) if the business property is used to carry 10
on the business of primary 11
production--the minor is a defined 12
relative of the person creating the trust; 13
or 14
(ii) otherwise--the minor is a descendant 15
of the person creating the trust; 16
Clause 8 Amendment of s 102 (Conditions for acquisitions of 17
interest in family unit trusts) 18
(1) Section 102(1)(b)-- 19
omit, insert-- 20
(b) the person disposing of the interest or 21
directing the acquisition is-- 22
(i) if the business property is used to carry 23
on a business of primary production--a 24
defined relative of the acquirer; or 25
(ii) otherwise--an ancestor of the acquirer; 26
(2) Section 102(1)(d), after `by the'-- 27
insert-- 28
defined relative or 29
(3) Section 102(2)(a)-- 30
Page 13
Revenue Legislation Amendment Bill 2014
Part 2 Amendment of Duties Act 2001
[s 9]
omit, insert-- 1
(a) the beneficiary of the trust is a minor, and-- 2
(i) if the business property is used to carry 3
on a business of primary 4
production--the minor is a defined 5
relative of the person creating the trust; 6
or 7
(ii) otherwise--the minor is a descendant 8
of the person creating the trust; and 9
Clause 9 Amendment of s 123 (Exemption--particular distribution 10
of dutiable property to a beneficiary) 11
Section 123(4)(b)-- 12
omit, insert-- 13
(b) any of the following apply-- 14
(i) if the property of the trust is business 15
property used to carry on a business of 16
primary production--the beneficiary is 17
not a defined relative of the person who 18
created the trust; 19
(ii) if the property of the trust is business 20
property used to carry on a prescribed 21
business--the beneficiary is not a 22
descendant of the person who created 23
the trust; 24
(iii) the property of the trust is not, at the 25
time of the distribution, business 26
property or the business is not intended 27
to be carried on by the beneficiary, 28
whether alone or with others. 29
Clause 10 Replacement of s 133 (Exemption--building units and 30
group titles plans and community titles schemes) 31
Section 133-- 32
Page 14
Revenue Legislation Amendment Bill 2014
Part 2 Amendment of Duties Act 2001
[s 10]
omit, insert-- 1
133 Exemption--community titles schemes 2
(1) Subject to subsection (2), transfer duty is not 3
imposed on a transfer, or agreement for the 4
transfer, of a lot that, under the Body Corporate 5
and Community Management Act 1997, is a lot 6
included in a community titles scheme if-- 7
(a) the transferor is a corporation (the 8
transferor corporation); and 9
(b) under that Act, the transferor corporation is 10
the original owner for the scheme; and 11
(c) the transferee held shares in the transferor 12
corporation that were surrendered to obtain 13
the transfer of the lot from the transferor 14
corporation; and 15
(d) the separate area that the lot comprises 16
corresponds with the separate area the 17
transferee had a right to occupy immediately 18
before surrendering the transferee's shares; 19
and 20
(e) the separate area that the lot comprises has 21
been used for residential purposes 22
immediately before the transferee 23
surrendered the transferee's shares and will, 24
after registration of the plan and the transfer 25
of the lot to the transferee, be used for 26
residential purposes. 27
(2) Subsection (1) applies to the transfer or 28
agreement for the transfer of a lot by a transferor 29
corporation on or after the commencement day 30
only if-- 31
(a) before the commencement day-- 32
(i) shares were issued by the transferor 33
corporation; and 34
Page 15
Revenue Legislation Amendment Bill 2014
Part 2 Amendment of Duties Act 2001
[s 11]
(ii) the corporation's constitution provided, 1
and on and from the commencement 2
day continues to provide, that a person 3
who holds the shares has the right to 4
occupy the separate area mentioned in 5
subsection (1)(d); or 6
(b) before the commencement day, the 7
transferee entered into an agreement with 8
the transferor corporation under which-- 9
(i) the transferee is entitled to purchase the 10
shares mentioned in subsection (1)(c) 11
from the transferor corporation; and 12
(ii) because of the purchase of the shares, 13
the transferee has the right to occupy 14
the separate area mentioned in 15
subsection (1)(d). 16
(3) In this section-- 17
commencement day means the day this section 18
commences. 19
Clause 11 Amendment of s 173 (Value of land-holdings and 20
property--business property disregarded) 21
(1) Section 173(3)(c)-- 22
omit, insert-- 23
(c) the transferor or person directing the 24
transfer is-- 25
(i) if the business property is used to carry 26
on a business of primary production--a 27
defined relative of the transferee; or 28
(ii) otherwise--an ancestor of the 29
transferee; 30
(2) Section 173(3)(e), after `by the'-- 31
insert-- 32
Page 16
Revenue Legislation Amendment Bill 2014
Part 2 Amendment of Duties Act 2001
[s 12]
defined relative or 1
(3) Section 173(4)(a)-- 2
omit, insert-- 3
(a) the beneficiary of the trust is a minor, and-- 4
(i) if the business property is used to carry 5
on a business of primary 6
production--the minor is a defined 7
relative of the person creating the trust; 8
or 9
(ii) otherwise--the minor is a descendant 10
of the person creating the trust; and 11
Clause 12 Insertion of new ch 17, pt 19 12
Chapter 17-- 13
insert-- 14
Part 19 Transitional provisions 15
for Revenue Legislation 16
Amendment Act 2014 17
653 Application of amended ch 2, pt 10 and related 18
provisions 19
(1) The relevant provisions, as in force on the 20
commencement, apply to dutiable transactions 21
only if liability for transfer duty arises on or after 22
the commencement. 23
(2) In this section-- 24
commencement means the day this section 25
commences. 26
relevant provisions means the following 27
provisions-- 28
· chapter 2, part 10 29
Page 17
Revenue Legislation Amendment Bill 2014
Part 2 Amendment of Duties Act 2001
[s 13]
· sections 123 and 173 1
· schedule 6, definitions defined relative, 2
family partnership, family trust and family 3
unit trust 4
654 Application of existing s 123 concession 5
(1) This section applies to a dutiable transaction to 6
which section 123 applies if, before the day this 7
section commences, a concession for transfer 8
duty has been provided under chapter 2, part 10 9
for the dutiable property the subject of the 10
distribution. 11
(2) Section 123, as in force immediately before the 12
day this section commences, continues to apply 13
in relation to the dutiable transaction. 14
Clause 13 Amendment of sch 6 (Dictionary) 15
(1) Schedule 6-- 16
insert-- 17
defined relative, of a person, means each of the 18
following-- 19
(a) the person's spouse; 20
(b) a parent of the person or the person's 21
spouse; 22
(c) a grandparent of the person or the person's 23
spouse; 24
(d) a brother, sister, nephew or niece of the 25
person or the person's spouse; 26
(e) a child or grandchild of the person or the 27
person's spouse; 28
(f) an aunt or uncle of the person or the 29
person's spouse; 30
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Revenue Legislation Amendment Bill 2014
Part 2 Amendment of Duties Act 2001
[s 13]
(c) the spouse of anyone mentioned in 1
paragraphs (b) to (f). 2
(2) Schedule 6, definition family partnership-- 3
omit, insert-- 4
family partnership, for a person, means a 5
partnership of which-- 6
(a) if the partnership carries on a business of 7
primary production--the total partnership 8
interests of the partners who are defined 9
relatives of the person is at least 50%; or 10
(b) otherwise--the total partnership interests of 11
the partners who are members of the 12
person's family is at least 50%. 13
(3) Schedule 6, definition family trust-- 14
omit, insert-- 15
family trust, for a person, means a trust-- 16
(a) the trustee of which started to hold the 17
property on trust at the direction of-- 18
(i) if the trust property is used to carry on 19
a business of primary production--a 20
defined relative of the person; or 21
(ii) otherwise--an ancestor of the person; 22
and 23
(b) the beneficiaries of which-- 24
(i) for a trust mentioned in paragraph 25
(a)(i)--are defined relatives of the 26
person; or 27
(ii) otherwise--are members of the 28
person's family. 29
(4) Schedule 6, definition family unit trust-- 30
omit, insert-- 31
Page 19
Revenue Legislation Amendment Bill 2014
Part 3 Amendment of Land Tax Act 2010
[s 14]
family unit trust, for a person, means a unit 1
trust-- 2
(a) that is a private unit trust; and 3
(b) for which at least 50% of the trust interests 4
in the trust are held by the person, or-- 5
(i) if the trust property is used to carry on 6
a business of primary 7
production--defined relatives of the 8
person; or 9
(ii) otherwise--members of the person's 10
family. 11
Part 3 Amendment of Land Tax Act 12
2010 13
Clause 14 Act amended 14
This part amends the Land Tax Act 2010. 15
Clause 15 Insertion of new ss 42A and 42B 16
After section 42-- 17
insert-- 18
42A Exemption for old home after transitioning to 19
current home 20
(1) This section applies in relation to the imposition 21
of land tax on taxable land for a financial year 22
(the current financial year) if-- 23
(a) a person is the owner of land (the current 24
home)-- 25
(i) that, on the liability date for the current 26
financial year, is exempt or partially 27
Page 20
Revenue Legislation Amendment Bill 2014
Part 3 Amendment of Land Tax Act 2010
[s 15]
exempt land under section 41 or 42; 1
and 2
(ii) of which, on the liability date for the 3
financial year (the previous financial 4
year) occurring immediately before the 5
current financial year, the person was 6
not the owner; and 7
(b) the person is also the owner of land (the old 8
home)-- 9
(i) of which the person has continuously 10
been the owner since the liability date 11
for the previous financial year; and 12
(ii) that, on the liability date for the 13
previous financial year, was exempt or 14
partially exempt land for the person as 15
owner of the land under section 41 or 16
42; and 17
(iii) of which, on the liability date for the 18
financial year immediately following 19
the current financial year, the person is 20
no longer the owner. 21
(2) Subject to subsection (3), the person's old home 22
is exempt land for the current financial year, to 23
the extent that the old home was exempt or 24
partially exempt land under section 41 or 42 on 25
the liability date for the previous financial year. 26
(3) The old home is not exempt under subsection (2) 27
if the person receives rents or profits from-- 28
(a) the current home before it is used as the 29
home of the person, other than to the extent 30
provided for under subsection (4); or 31
(b) the old home after it is used as the home of 32
the person. 33
(4) For subsection (3)(a), the person may receive 34
rents or profits from the current home if-- 35
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Revenue Legislation Amendment Bill 2014
Part 3 Amendment of Land Tax Act 2010
[s 15]
(a) the current home was acquired by the person 1
subject to a lease under which a person (the 2
lessee) had a right to occupy the land; and 3
(b) the lessee gave vacant possession of the 4
current home to the person on the earlier 5
of-- 6
(i) the end of the term of the lease; or 7
(ii) within 6 months after the day the 8
person acquired the current home. 9
(5) In this section-- 10
liability date, for a financial year, means the time 11
when liability for land tax for the financial year 12
arises under section 7. 13
42B Exemption for new home before transitioning 14
from current home 15
(1) This section applies in relation to the imposition 16
of land tax on taxable land for a financial year 17
(the current financial year) if-- 18
(a) a person is the owner of land (the current 19
home)-- 20
(i) that, on the liability date for the current 21
financial year, is exempt or partially 22
exempt land under section 41 or 42, 23
other than because the land is taken to 24
be used as a home under section 38; 25
and 26
(ii) of which, on the liability date for the 27
financial year (the next financial year) 28
occurring immediately after the current 29
financial year, the person is no longer 30
the owner; and 31
(b) the person is also the owner of land (the new 32
home)-- 33
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Revenue Legislation Amendment Bill 2014
Part 3 Amendment of Land Tax Act 2010
[s 15]
(i) of which, on the liability date for the 1
financial year occurring immediately 2
before the current financial year, the 3
person was not the owner; and 4
(ii) that, on the liability date for the next 5
financial year, is exempt or partially 6
exempt land under section 41 or 42 for 7
the person; and 8
(iii) of which, on the liability date for the 9
next financial year, the person is still 10
the owner. 11
(2) Subject to subsection (3), the person's new home 12
is exempt land for the current financial year, to 13
the extent that the person's current home is 14
exempt or partially exempt land under section 41 15
or 42 on the liability date for the current financial 16
year. 17
(3) The new home is not exempt under subsection (2) 18
if the person receives rents or profits from-- 19
(a) the current home after it is used as the home 20
of the person; or 21
(b) the new home before it is used as the home 22
of the person, other than to the extent 23
provided for under subsection (4). 24
(4) For subsection (3)(b), the person may receive 25
rents or profits from the new home if-- 26
(a) the new home was acquired by the person 27
subject to a lease under which a person (the 28
lessee) has a right to occupy the land; and 29
(b) the lessee gives vacant possession of the 30
new home to the person on the earlier of-- 31
(i) the end of the term of the lease; or 32
(ii) within 6 months after the day the 33
person acquired the new home. 34
Page 23
Revenue Legislation Amendment Bill 2014
Part 3 Amendment of Land Tax Act 2010
[s 16]
(5) In this section-- 1
liability date, for a financial year, means the time 2
when liability for land tax for the financial year 3
arises under section 7. 4
Clause 16 Insertion of new s 44A 5
After section 44-- 6
insert-- 7
44A Reassessment--transitioning to or from 8
current home 9
(1) This section applies if a person's liability for land 10
tax is assessed on the basis that the person is, 11
under section 42A, the owner of an old home that 12
is exempt land for a financial year (the relevant 13
year), but-- 14
(a) on the liability date mentioned in section 15
42A(1)(b)(iii), the person is still the owner 16
of the old home; or 17
(b) the old home is not exempt under section 18
42A(2) because the person has received 19
rents or profits in the way mentioned in 20
section 42A(3). 21
(2) This section also applies if a person's liability for 22
land tax is assessed on the basis that the person 23
is, under section 42B, the owner of a new home 24
that is exempt land for a financial year (also the 25
relevant year), but-- 26
(a) on the liability date mentioned in section 27
42B(1)(a)(ii), the person is still the owner of 28
the current home mentioned in that section; 29
or 30
(b) on the liability date mentioned in section 31
42B(1)(b)(ii), the new home is not exempt 32
or partially exempt land under section 41 or 33
42 for the person; or 34
Page 24
Revenue Legislation Amendment Bill 2014
Part 4 Amendment of Mineral Resources Act 1989
[s 17]
(c) on the liability date mentioned in section 1
42B(1)(b)(iii), the person is not the owner of 2
the new home; or 3
(d) the new home is not exempt under section 4
42B(2) because the person has received 5
rents or profits in the way mentioned in 6
section 42B(3). 7
(3) Each matter mentioned in subsection (1)(a) and 8
(b) and (2)(a) to (d) is a relevant matter. 9
(4) The person must give notice to the commissioner 10
stating the details of the relevant matter. 11
Note-- 12
Under the Administration Act, the requirement under this 13
subsection is a lodgement requirement for which a failure 14
to comply is an offence under section 121 of that Act. 15
(5) The notice mentioned in subsection (4) must be 16
given within 28 days after the day the relevant 17
matter happens, or the circumstances comprising 18
the relevant matter arise. 19
(6) The commissioner must make a reassessment of 20
the person's liability for land tax for the relevant 21
year on the basis that the land was not exempt 22
land. 23
Part 4 Amendment of Mineral 24
Resources Act 1989 25
Division 1 Preliminary 26
Clause 17 Act amended 27
This part amends the Mineral Resources Act 1989. 28
Page 25
Revenue Legislation Amendment Bill 2014
Part 4 Amendment of Mineral Resources Act 1989
[s 18]
Division 2 Amendments commencing on 1
assent 2
Clause 18 Replacement of s 326 (Maintenance of records) 3
Section 326-- 4
omit, insert-- 5
326 Requirement to keep proper records 6
(1) A person who is the holder of a mining claim or 7
mining lease or who otherwise mines mineral 8
from land must keep the records necessary to 9
enable the royalty payable by the person to be 10
ascertained. 11
Maximum penalty--100 penalty units. 12
(2) For subsection (1), the Minister may, by written 13
notice given to a person, require the person to 14
keep a particular record stated in the notice. 15
(3) The person must not fail, without reasonable 16
excuse, to comply with the notice. 17
Maximum penalty--100 penalty units. 18
326A Accessibility of records 19
A person who is required under this part to keep a 20
record must keep the record in a way that it is able to 21
be readily produced to the Minister if required by the 22
Minister. 23
Maximum penalty--100 penalty units. 24
326B Form of records 25
A person who is required under this part to keep a 26
record must keep the record-- 27
Page 26
Revenue Legislation Amendment Bill 2014
Part 4 Amendment of Mineral Resources Act 1989
[s 18]
(a) in the form of a document written in English 1
with information about amounts expressed 2
in Australian currency; or 3
(b) in a form that can be readily converted or 4
translated into the form mentioned in 5
paragraph (a). 6
Maximum penalty--100 penalty units. 7
326C Period for keeping records 8
A person who is required under this part to keep a 9
record must keep it until the later of the following-- 10
(a) 5 years has elapsed after it was made or 11
obtained; 12
(b) 5 years has elapsed after the completion of 13
the transaction or matter to which it relates. 14
Maximum penalty--100 penalty units. 15
326D Wilfully damaging records 16
(1) A person must not wilfully damage a record that 17
is required to be kept under this part. 18
Maximum penalty--100 penalty units. 19
Note-- 20
This provision is an executive liability provision--see 21
section 412A. 22
(2) In this section-- 23
damage includes destroy. 24
326E Minister may require translation or 25
conversion of document or information 26
(1) The Minister may, by written notice given to a 27
person, require the person to translate or convert 28
into a written document in the English language 29
Page 27
Revenue Legislation Amendment Bill 2014
Part 4 Amendment of Mineral Resources Act 1989
[s 19]
and Australian currency any document or 1
information the Minister reasonably believes is 2
relevant to the administration or enforcement of a 3
royalty provision. 4
(2) The notice must state the reasonable time for 5
compliance with the requirement. 6
(3) The person must not fail, without reasonable 7
excuse, to comply with the requirement. 8
Maximum penalty--100 penalty units. 9
(4) If the person does not comply with the 10
requirement, the Minister may have the 11
document or information translated or converted. 12
(5) The costs and expenses incurred under 13
subsection (4) are a debt payable to the State by 14
the person and may be recovered by the State in a 15
court of competent jurisdiction. 16
(6) In this section-- 17
royalty provision means a provision of this Act 18
administered by the Minister responsible for 19
administering the Taxation Administration Act 20
2001. 21
Clause 19 Amendment of s 412A (Liability of executive 22
officer--particular offences committed by company) 23
Section 412A(5), definition executive liability provision-- 24
insert-- 25
· section 326D(1) 26
Clause 20 Insertion of new ch 15, pt 9 27
Chapter 15-- 28
insert-- 29
Page 28
Revenue Legislation Amendment Bill 2014
Part 4 Amendment of Mineral Resources Act 1989
[s 21]
Part 9 Transitional provisions 1
for Revenue Legislation 2
Amendment Act 2014 3
820 Definition for pt 9 4
In this part-- 5
commencement means the commencement of the 6
provision in which the term is used. 7
821 Application of particular provisions for 8
previous section 326 records 9
(1) This section applies to a person in relation to a 10
record required to be kept by the person under 11
section 326 as in force immediately before the 12
commencement (previous section 326). 13
(2) On and from the commencement-- 14
(a) previous section 326(2) continues to apply 15
to the person in relation to the record; and 16
(b) if the person is no longer the holder of a 17
mining claim or mining lease or a person 18
who otherwise mines mineral from land, 19
sections 326A, 326B and 326D also apply to 20
the person in relation to the record. 21
Division 3 Amendments commencing on 1 22
July 2014 23
Clause 21 Omission of s 322 (Minister may request audit) 24
Section 322-- 25
omit. 26
Page 29
Revenue Legislation Amendment Bill 2014
Part 4 Amendment of Mineral Resources Act 1989
[s 22]
Clause 22 Amendment of s 326E (Minister may require translation 1
or conversion of document or information) 2
Section 326E(6)-- 3
omit. 4
Clause 23 Omission of s 327 (Minister may require information) 5
Section 327-- 6
omit. 7
Clause 24 Omission of ss 328-330 8
Sections 328 to 330-- 9
omit. 10
Clause 25 Replacement of ch 11, pt 3, hdg (Reassessment and 11
enforcement) 12
Chapter 11, part 3, heading-- 13
omit, insert-- 14
Part 3 Royalty administration 15
Clause 26 Insertion of new ch 11, pt 3, div 1 hdg 16
Chapter 11, part 3, before section 331-- 17
insert-- 18
Division 1 Preliminary 19
Clause 27 Replacement of s 331 (Reassessment of royalty) 20
Section 331-- 21
omit, insert-- 22
Page 30
Revenue Legislation Amendment Bill 2014
Part 4 Amendment of Mineral Resources Act 1989
[s 27]
331 Definitions for pt 3 1
In this part-- 2
assessment means a determination made under 3
this part of a royalty-related amount payable by a 4
person for a period, for which an assessment 5
notice is given, and includes a reassessment. 6
assessment notice see section 331D(1). 7
default assessment see section 331A(2). 8
original assessment, for a royalty-related amount 9
payable by a person for a period, means the first 10
assessment by the Minister of the royalty-related 11
amount payable by the person for the period. 12
reassessment means a determination made under 13
this part of a variation of the royalty-related 14
amount payable by a person for a period, for 15
which an assessment notice is given. 16
royalty penalty amount see section 331E(1). 17
royalty-related amount means any of the 18
following amounts-- 19
(a) an amount of royalty; 20
(b) an amount of a civil penalty; 21
(c) an amount of unpaid royalty interest; 22
(d) a royalty penalty amount; 23
(e) if a prescribed fee must accompany a 24
royalty return under a regulation--the 25
amount of the prescribed fee. 26
Division 2 Royalty assessments and 27
reassessments 28
Page 31
Revenue Legislation Amendment Bill 2014
Part 4 Amendment of Mineral Resources Act 1989
[s 27]
331A Assessment of royalty 1
(1) The Minister must make an assessment of a 2
royalty-related amount payable by a person for 3
each royalty return lodged by the person under 4
this chapter, even if the royalty-related amount 5
payable by the person is nil. 6
(2) Also, the Minister may, at any time, make an 7
assessment of the royalty-related amount payable 8
by a person for a period (a default assessment), if 9
the Minister is reasonably satisfied-- 10
(a) a royalty-related amount is payable by the 11
person for the period; but 12
(b) the person has not lodged a return for the 13
period under this chapter. 14
331B Reassessment of royalty 15
(1) The Minister may make a reassessment of a 16
royalty-related amount payable by a person for a 17
period if the Minister is reasonably satisfied the 18
original assessment or an earlier reassessment 19
made for the period was not or is no longer 20
correct. 21
(2) The Minister must make a reassessment of a 22
royalty-related amount payable by a person for a 23
period if a provision of this or another Act 24
applies to require the reassessment. 25
(3) A reassessment increasing a royalty-related 26
amount payable by a person for a period may be 27
made at any time. 28
(4) A reassessment decreasing a royalty-related 29
amount payable by a person for a period must be 30
made within 5 years after the day the original 31
assessment for the period was made (the 32
reassessment period). 33
Page 32
Revenue Legislation Amendment Bill 2014
Part 4 Amendment of Mineral Resources Act 1989
[s 27]
(5) However, a reassessment decreasing a 1
royalty-related amount payable by a person for a 2
period may be made after the reassessment 3
period if-- 4
(a) within the reassessment period, the person 5
asks the Minister to reassess a 6
royalty-related amount payable by the 7
person for the period and the Minister 8
agrees to make the reassessment; or 9
(b) the reassessment is required under a 10
provision of this or another Act. 11
(6) A reassessment does not replace the previous 12
assessment of a royalty-related amount payable 13
by a person for a period, but merely varies it by-- 14
(a) decreasing or increasing the royalty-related 15
amount payable by the person; or 16
(b) changing the basis on which the 17
royalty-related amount payable by the 18
person is assessed. 19
331C Making assessments and default 20
assessments in particular circumstances 21
(1) The Minister may make an assessment of a 22
royalty-related amount payable by a person for a 23
period on the available information the Minister 24
considers relevant. 25
(2) Subsection (3) applies if-- 26
(a) the Minister makes a default assessment of a 27
royalty-related amount payable by a person 28
for a period; or 29
(b) the information given by a person in a return 30
or another document relating to the return is 31
insufficient to enable the Minister to 32
determine a royalty-related amount payable 33
by the person for a period; or 34
Page 33
Revenue Legislation Amendment Bill 2014
Part 4 Amendment of Mineral Resources Act 1989
[s 27]
(c) a person fails to give the Minister 1
information or a document required to 2
enable the Minister to determine a 3
royalty-related amount payable by the 4
person for a period. 5
(3) The Minister may make an assessment of the 6
amount the Minister reasonably believes to be the 7
royalty-related amount payable by the person for 8
the period. 9
(4) If an assessment of a royalty-related amount 10
payable by a person is made under subsection (3) 11
because the person failed to give a document 12
mentioned in subsection (2)(c), the Minister may 13
make an assessment as if the document were in 14
existence and in the Minister's possession. 15
331D Notice of assessment or reassessment 16
(1) The Minister must give notice of an assessment 17
or reassessment of a royalty-related amount 18
payable by a person for a period (an assessment 19
notice) to the person. 20
(2) If the royalty-related amount already paid by the 21
person for the period is more than the amount 22
assessed or reassessed as payable for the period, 23
the assessment notice must include the difference 24
between those amounts. 25
(3) Subsection (4) applies if the royalty-related 26
amount already paid by the person for the period 27
is less than the amount assessed or reassessed as 28
payable for the period. 29
(4) The assessment notice must include-- 30
(a) the amount of the difference between the 31
royalty-related amount paid and the 32
royalty-related amount payable for the 33
period (the liability difference); and 34
Page 34
Revenue Legislation Amendment Bill 2014
Part 4 Amendment of Mineral Resources Act 1989
[s 27]
(b) the day by which the liability difference 1
must be paid (the due date); and 2
(c) a statement that, under section 332, unpaid 3
royalty interest is payable on the amount of 4
the liability difference, to the extent it is 5
comprised of royalty unpaid from time to 6
time, for the period-- 7
(i) starting on, and including, the day after 8
the lodgement day; and 9
(ii) ending on, and including, the day the 10
liability difference is paid in full; and 11
(d) the rate at which the interest is payable; and 12
(e) the royalty penalty amount for which the 13
person is liable under section 331E. 14
(5) The due date must be at least the following 15
number of days after the day the Minister gives 16
the notice to the person-- 17
(a) for an assessment other than a reassessment 18
or default assessment--7 days; 19
(b) for a reassessment or default 20
assessment--28 days. 21
(6) In this section-- 22
lodgement day, for a period, means the day a 23
royalty return must be lodged by a person for the 24
period (disregarding any extended time for 25
lodging the return provided for by regulation). 26
Division 3 Unpaid royalty interest and 27
royalty penalties 28
331E Liability for royalty penalty amount 29
(1) A person is liable to the State for an amount 30
(royalty penalty amount) if-- 31
Page 35
Revenue Legislation Amendment Bill 2014
Part 4 Amendment of Mineral Resources Act 1989
[s 27]
(a) the Minister makes a default assessment 1
under section 331A(2); or 2
(b) the Minister makes a reassessment and the 3
original assessment was a default 4
assessment under section 331A(2); or 5
(c) the royalty payable by the person for a 6
period on a reassessment under section 7
331B is more than the royalty assessed as 8
payable by the person on the original 9
assessment, or an earlier reassessment, for 10
the period. 11
(2) The royalty penalty amount must be assessed as 12
follows-- 13
(a) if subsection (1)(a) applies--an amount 14
equal to 75% of the royalty payable; 15
(b) if subsection (1)(b) applies--an amount 16
equal to 75% of the royalty payable under 17
the reassessment; 18
(c) if subsection (1)(c) applies and the royalty 19
payable on the reassessment is more than 20
the royalty assessed on the original 21
assessment--an amount equal to 75% of the 22
difference between the 2 amounts; 23
(d) if subsection (1)(c) applies and the royalty 24
payable on the reassessment is less than the 25
royalty assessed on the original assessment 26
but more than the royalty assessed on an 27
earlier reassessment--an amount equal to 28
75% of the difference between the royalty 29
payable on the last reassessment and the 30
lowest royalty assessed on an earlier 31
reassessment. 32
(3) The Minister may increase the royalty penalty 33
amount by not more than 20% of the royalty 34
penalty amount assessed under subsection (2) if 35
the Minister is reasonably satisfied the person has 36
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hindered or prevented the Minister from 1
becoming aware of the nature and extent of the 2
person's liability to pay royalty. 3
331F Royalty penalty amount not payable if 4
proceeding for offence started 5
(1) This section applies if a person is liable to pay all 6
or part of a royalty penalty amount because of a 7
particular act or omission of the person. 8
(2) If a proceeding is started against the person for an 9
offence under this Act that is constituted by the 10
particular act or omission and the royalty penalty 11
amount has not been paid, the royalty penalty 12
amount is payable only if the Minister withdraws 13
the proceeding. 14
(3) If a proceeding is started against the person for an 15
offence under this Act that is constituted by the 16
particular act or omission and the royalty penalty 17
amount has been paid, the Minister must make a 18
reassessment remitting the royalty penalty 19
amount to nil. 20
(4) However, if the proceeding against the person is 21
withdrawn, the Minister must make a 22
reassessment to reinstate the royalty penalty 23
amount remitted under subsection (3). 24
331G Remission of royalty penalty amount 25
The Minister may remit the whole or part of a royalty 26
penalty amount. 27
Clause 28 Amendment of s 332 (Unpaid royalty interest) 28
Section 332-- 29
insert-- 30
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(7) If a regulation made under subsection (3) 1
provides for unpaid royalty interest to be worked 2
out if royalty is payable by instalments, and the 3
Minister decides to remit to a person the whole or 4
part of the interest under subsection (6) payable 5
for an instalment, the Minister must give the 6
person a notice stating the amount to be remitted. 7
(8) However, subsection (7) only applies if the 8
amount of unpaid royalty interest is to be 9
remitted before an assessment notice is given for 10
the remittance. 11
Clause 29 Insertion of new ch 11, pt 3, div 4 12
Chapter 11, part 3, after section 332-- 13
insert-- 14
Division 4 Refunds and payments 15
332AA Refunds 16
(1) This section applies-- 17
(a) if, on an assessment of a royalty-related 18
amount payable by a person for a period 19
made under section 331A, the 20
royalty-related amount paid for the period is 21
more than the royalty-related amount 22
payable by the person for the period under 23
the assessment (the difference being an 24
excess amount); or 25
(b) if, on a reassessment of a royalty-related 26
amount payable by a person for a period 27
made under section 331B, the 28
royalty-related amount paid for the period is 29
more than the royalty-related amount 30
payable by the person for the period under 31
the reassessment (the difference also being 32
an excess amount); or 33
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(c) if-- 1
(i) the royalty-related amount paid by a 2
person for a period is otherwise more 3
than the royalty-related amount 4
payable by the person under this 5
chapter (the difference also being an 6
excess amount); and 7
(ii) the Minister has given the person a 8
notice stating the excess amount. 9
(2) The Minister must refund an excess amount 10
mentioned in subsection (1) by-- 11
(a) repaying the excess amount to the person; or 12
(b) crediting the excess amount against an 13
amount the Minister is reasonably satisfied 14
is, or will be, payable by the person for a 15
royalty-related amount. 16
(3) No interest is payable on the excess amount 17
refunded. 18
Clause 30 Amendment of s 332A (Application of payments) 19
(1) Section 332A, `liability relating to royalty'-- 20
omit, insert-- 21
royalty-related amount 22
(2) Section 332A(a)-- 23
omit, insert-- 24
(a) first, a royalty-related amount, other than 25
unpaid royalty interest or royalty; 26
Clause 31 Amendment of s 333 (Recovery of unpaid amounts) 27
(1) Section 333(1)-- 28
omit, insert-- 29
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(1) This section applies if a person does not pay the 1
whole or part of a royalty-related amount payable 2
by the person under this Act. 3
(2) Section 333(3), after `civil penalty'-- 4
insert-- 5
or royalty penalty amount 6
(3) Section 333(4) 7
omit, insert-- 8
(4) In this section-- 9
relevant entity means-- 10
(a) for royalty payable to a person other than 11
the State--that person; or 12
(b) otherwise--the State. 13
Clause 32 Insertion of new s 333A, ch 11, pt 3, divs 5-7 and pt 3A 14
After section 333-- 15
insert-- 16
333A Earlier time for payment of royalty-related 17
amount 18
(1) This section applies despite any other provision 19
of this Act relating to when a royalty-related 20
amount is payable by a person for a period. 21
(2) The Minister may, in an assessment notice or 22
notice given under this section, state an earlier 23
date than the date a royalty-related amount would 24
otherwise be payable under this Act (the 25
ordinary due date), if the Minister reasonably 26
believes the amount may not be recoverable if the 27
ordinary due date were to apply. 28
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(3) The date stated in the notice mentioned in 1
subsection (2) must not be a date before the 2
notice is given. 3
Division 5 Offences 4
333B Failure to comply with information 5
requirement or lodgement requirement 6
(1) A person must not fail, without reasonable 7
excuse, to comply with an information 8
requirement or a lodgement requirement. 9
Maximum penalty--100 penalty units. 10
Note-- 11
This provision is an executive liability provision--see 12
section 412A. 13
(2) In this section-- 14
information requirement means a requirement 15
under a royalty provision to give information to 16
the Minister or a royalty investigator. 17
lodgement requirement means a requirement 18
under a royalty provision to-- 19
(a) lodge a document; or 20
(b) give a document to the Minister or a royalty 21
investigator. 22
333C False or misleading documents 23
(1) A person must not give to the Minister or a 24
royalty investigator a document containing 25
information that the person knows, or should 26
reasonably know, is false or misleading in a 27
material particular. 28
Maximum penalty--100 penalty units. 29
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Note-- 1
This provision is an executive liability provision--see 2
section 412A. 3
(2) Subsection (1) does not apply to a person who, 4
when giving the document-- 5
(a) tells the Minister or royalty investigator of 6
the extent to which the document is false or 7
misleading; and 8
(b) to the extent the person has, or can 9
reasonably get, the correct 10
information--gives the correct information 11
to the Minister or royalty investigator. 12
(3) It is enough for a complaint against a person for 13
an offence against subsection (1) to state the 14
document was, without specifying which, `false 15
or misleading'. 16
333D False or misleading information 17
(1) A person must not state anything to the Minister 18
or a royalty investigator that the person knows is 19
false or misleading in a material particular. 20
Maximum penalty--100 penalty units. 21
Note-- 22
This provision is an executive liability provision--see 23
section 412A. 24
(2) It is enough for a complaint for an offence 25
against subsection (1), to state the statement 26
made was `false or misleading' to the person's 27
knowledge, without specifying which. 28
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333E Self-incrimination not a reasonable excuse 1
for failure to comply with particular 2
requirements 3
(1) This section applies if, under a royalty provision, 4
a person is required by written notice given to the 5
person to-- 6
(a) give information or a document to the 7
Minister or a royalty investigator; or 8
(b) lodge a document. 9
(2) It is not a reasonable excuse for the person to fail 10
to comply with the requirement because 11
complying with the requirement might tend to 12
incriminate the person. 13
(3) However, evidence of, or evidence directly or 14
indirectly derived from, information or a 15
document given or lodged in compliance with the 16
requirement, by the person that might tend to 17
incriminate the person is not admissible in 18
evidence against the person in a criminal 19
proceeding, other than a proceeding in which the 20
falsity or misleading nature of the information or 21
document is relevant. 22
333F Obligation to notify Minister if royalty under 23
assessed 24
(1) A person must advise the Minister if the person 25
becomes aware that-- 26
(a) an assessment or reassessment of a 27
royalty-related amount payable by the 28
person for a period was not, or is no longer, 29
correct; and 30
(b) the correct royalty-related amount is more 31
than the amount stated in the assessment 32
notice for the assessment or reassessment 33
for the period. 34
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(2) The person must comply with subsection (1) 1
within 30 days after becoming aware of the 2
matters mentioned in the subsection. 3
Maximum penalty--100 penalty units. 4
333G Obstruction of Minister or royalty 5
investigator 6
A person must not, without reasonable excuse, 7
obstruct-- 8
(a) the Minister or a royalty investigator 9
exercising a power under a royalty 10
provision; or 11
(b) a person helping the Minister or an 12
investigator exercising a power under a 13
royalty provision. 14
Maximum penalty--100 penalty units. 15
333H Impersonation of royalty investigator 16
A person must not pretend to be a royalty investigator. 17
Maximum penalty--40 penalty units. 18
Division 6 Obligations of 19
administrators and 20
garnishees 21
333I Definitions for div 6 22
In this division-- 23
administrator, for a person's property, means 24
another person who is-- 25
(a) a receiver or receiver and manager of all or 26
part of the person's property; or 27
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(b) for a corporation's property--a liquidator; 1
or 2
(c) for an individual's property-- 3
(i) the individual's trustee in bankruptcy; 4
or 5
(ii) the individual's personal 6
representative. 7
garnishee see section 333L(1)(b). 8
garnishee amount see section 333L(3). 9
garnishee notice see section 333L(3). 10
liable person see section 333L(1)(a). 11
333J Particular administrators to notify Minister of 12
appointment 13
(1) A person who is appointed as administrator for 14
the property of a person by whom a 15
royalty-related amount is payable must, before 16
the required date, give written notice to the 17
Minister of the appointment. 18
Maximum penalty--40 penalty units. 19
(2) For subsection (1), the required date is-- 20
(a) the date 14 days after the administrator 21
becomes aware, or should reasonably have 22
become aware, the royalty-related amount is 23
payable by the person even if the extent of 24
the liability is not then ascertainable; or 25
(b) the later date allowed by the Minister. 26
(3) However, notice is not required in the 27
circumstances prescribed under a regulation. 28
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333K Administrator's liability for payment 1
(1) The Minister has the same powers and remedies 2
in relation to the administrator for the property of 3
a person by whom a royalty-related amount is 4
payable as the Minister would have in relation to 5
the person. 6
(2) However, an administrator is liable for payment 7
of a royalty-related amount payable by a person 8
only to the extent of the realised value of all 9
property that-- 10
(a) the administrator has taken possession of as 11
administrator; and 12
(b) was, at any time, available to the 13
administrator for the payment of the 14
royalty-related amount. 15
333L Collection of amounts from a garnishee 16
(1) This section applies if-- 17
(a) under a royalty provision, a debt is payable 18
by a person (the liable person); and 19
(b) the Minister reasonably believes a person 20
(the garnishee)-- 21
(i) holds or may receive an amount for or 22
on account of the liable person; or 23
(ii) is liable or may become liable to pay an 24
amount to the liable person; or 25
(iii) has authority to pay an amount to the 26
liable person. 27
(2) Subsection (1)(b) applies even though the liable 28
person's entitlement to the amount may be 29
subject to unfulfilled conditions. 30
(3) The Minister may, by written notice given to the 31
garnishee (the garnishee notice), require the 32
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garnishee to pay to the Minister by a stated date a 1
stated amount (the garnishee amount). 2
(4) Without limiting subsection (3), the garnishee 3
notice may require the garnishee to pay to the 4
Minister an amount out of each payment the 5
garnishee is or becomes liable, from time to time, 6
to make to the liable person. 7
(5) However, if, on the date for payment under the 8
garnishee notice, the garnishee amount is not 9
held for, or is not liable to be paid to, the liable 10
person by the garnishee, the notice has effect as if 11
the date for payment were immediately after the 12
date the amount is held for, or is liable to be paid 13
to, the liable person by the garnishee. 14
(6) The garnishee amount must not be more than the 15
debt. 16
(7) The garnishee must comply with the garnishee 17
notice unless the garnishee has a reasonable 18
excuse. 19
Maximum penalty--40 penalty units. 20
(8) The Minister must give to the liable person-- 21
(a) a copy of the garnishee notice; and 22
(b) details in writing of the liable person's debt 23
to which the notice relates. 24
333M Duration of garnishee notice 25
The garnishee notice has effect until the garnishee 26
amount is paid or the Minister, by written notice given 27
to the garnishee, withdraws the notice. 28
333N Effect of discharge of debt on garnishee 29
notice 30
(1) This section applies if-- 31
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(a) the liable person's debt to which the 1
garnishee notice relates is discharged, 2
whether completely or partly, before the 3
date for payment of the garnishee amount; 4
and 5
(b) the discharge affects the amount to be 6
recovered from the garnishee. 7
(2) The Minister must give written notice to the 8
garnishee and the liable person-- 9
(a) informing them of the extent of the 10
discharge of the debt; and 11
(b) stating the amount payable under the 12
garnishee notice is reduced accordingly; and 13
(c) if the liable person's debt is fully 14
discharged--withdrawing the garnishee 15
notice. 16
333O Effect of payment by garnishee 17
If the garnishee pays an amount to the Minister under 18
a garnishee notice, the garnishee-- 19
(a) is taken to have acted under the authority of 20
the liable person and all other persons 21
concerned; and 22
(b) if the garnishee is under an obligation to pay 23
an amount to the liable person--is to be 24
taken to have satisfied the obligation to the 25
extent of the payment. 26
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Division 7 Use of approved 1
information system for 2
particular decisions 3
333P Approved information system 4
The Minister may approve an information system for a 5
royalty provision. 6
333Q Minister may arrange for use of an approved 7
information system to make particular 8
decisions 9
(1) The Minister may arrange for the use of an 10
approved information system for any purposes 11
for which the Minister may make a relevant 12
decision under a royalty provision. 13
(2) A relevant decision made by the operation of an 14
approved information system under an 15
arrangement made under subsection (1) is taken 16
to be a decision made by the Minister. 17
(3) In this section-- 18
relevant decision means a decision that does not 19
involve the exercise of the Minister's discretion. 20
Part 3A Investigations relating 21
to royalty provisions 22
Division 1 Preliminary 23
333R Powers to be exercised only for 24
administering and enforcing royalty provisions 25
A power conferred on the Minister or a royalty 26
investigator under this part may be exercised only for 27
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the administration or enforcement of a provision of 1
this Act administered by the Minister responsible for 2
administering the Taxation Administration Act 2001 (a 3
royalty provision). 4
Note-- 5
On the commencement of this section, the Minister 6
responsible for administering the Taxation Administration 7
Act 2001 was responsible for administering this Act to the 8
extent that it was relevant to royalties. 9
Division 2 Royalty investigators 10
333S Appointment 11
The Minister may appoint an appropriately qualified 12
public service employee as a royalty investigator. 13
333T Appointment conditions and limit on powers 14
(1) A royalty investigator holds office on any 15
conditions stated in-- 16
(a) the royalty investigator's instrument of 17
appointment; or 18
(b) a signed notice given to the royalty 19
investigator; or 20
(c) a regulation. 21
(2) The instrument of appointment, a signed notice 22
given to the royalty investigator or a regulation 23
may limit the royalty investigator's powers under 24
this part. 25
(3) In this section-- 26
signed notice means a notice signed by the 27
Minister. 28
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333U Issue of identity card 1
(1) The Minister must issue an identity card to each 2
royalty investigator. 3
(2) The identity card must-- 4
(a) contain a recent photo of the royalty 5
investigator; and 6
(b) contain a copy of the royalty investigator's 7
signature; and 8
(c) identify the person as a royalty investigator 9
under this Act; and 10
(d) state an expiry date for the card. 11
(3) This section does not prevent the issue of a single 12
identity card to a person for this Act and other 13
purposes. 14
333V Production of identity card 15
(1) In exercising a power mentioned in the Taxation 16
Administration Act 2001, part 7, division 2, 17
subdivision 3 or 4 as applied under division 3 of 18
this Act in relation to a person, a royalty 19
investigator must-- 20
(a) first produce his or her identity card for the 21
person's inspection before exercising the 22
power; or 23
(b) have the identity card displayed so it is 24
clearly visible to the person when exercising 25
the power. 26
(2) However, if it is not practicable to comply with 27
subsection (1), the royalty investigator must 28
produce the identity card for the person's 29
inspection at the first reasonable opportunity. 30
(3) For subsection (1), a royalty investigator does not 31
exercise a power in relation to a person only 32
because the investigator has entered a place as 33
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mentioned in the Taxation Administration Act 1
2001, section 90(1)(b) or (2), as applied under 2
division 3 of this Act. 3
333W When royalty investigator ceases to hold 4
office 5
(1) A royalty investigator ceases to hold office if any 6
of the following happens-- 7
(a) the term of office stated in a condition of 8
office ends; 9
(b) under another condition of the office, the 10
royalty investigator ceases to hold office; 11
(c) the royalty investigator's resignation under 12
section 333X takes effect. 13
(2) Subsection (1) does not limit the ways a royalty 14
investigator may cease to hold office. 15
(3) In this section-- 16
condition of office means a condition on which a 17
royalty investigator holds office under section 18
333T. 19
333X Resignation 20
(1) A royalty investigator may resign by signed 21
notice given to the Minister. 22
(2) However, if holding office as a royalty 23
investigator is a condition of the investigator 24
holding another office, the investigator may not 25
resign as a royalty investigator without resigning 26
from the other office. 27
333Y Return of identity card 28
A person who ceases to be a royalty investigator must 29
return the person's identity card to the Minister within 30
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21 days after ceasing to be a royalty investigator 1
unless the person has a reasonable excuse. 2
Maximum penalty--40 penalty units. 3
Division 3 Powers of royalty 4
investigators 5
333Z Application of Taxation Administration Act 6
2001, pt 7 7
(1) The Minister and a royalty investigator have and 8
may exercise-- 9
(a) the same powers as those conferred on the 10
commissioner or an investigator under the 11
Taxation Administration Act 2001, part 7, 12
division 2, subdivisions 2 to 6 (the taxation 13
investigation provisions); and 14
Note-- 15
Under the Acts Interpretation Act 1954, section 7, 16
a reference to a provision of a law includes a 17
reference to the statutory instruments made or in 18
force under the provision. 19
(b) another power conferred on a royalty 20
investigator under this part. 21
(2) The taxation investigation provisions apply, with 22
all necessary changes, including those mentioned 23
in subsection (3), and with the modifications 24
made under subsection (4)-- 25
(a) to and in relation to the exercise of the 26
powers under the taxation investigation 27
provisions by the Minister or a royalty 28
investigator; and 29
(b) to and in relation to a person in relation to 30
whom the powers are exercised. 31
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(3) For subsection (2), necessary changes to the 1
taxation investigation provisions include the 2
following, subject to the modifications made 3
under subsection (4)-- 4
(a) a reference to a tax law were a reference to a 5
royalty provision; 6
(b) a reference to an investigator were a 7
reference to a royalty investigator; 8
(c) a reference to an identity card were a 9
reference to an identity card issued under 10
division 2; 11
(d) a reference to the commissioner were a 12
reference to the Minister, other than the 13
reference in the Taxation Administration Act 14
2001, section 106; 15
(e) a reference in the Taxation Administration 16
Act 2001, section 88(7) to a taxpayer were a 17
reference to a person required to pay royalty 18
under section 320; 19
(f) the reference in the Taxation Administration 20
Act 2001, section 106 to the commissioner 21
were a reference to the State. 22
(4) For subsection (2), the taxation investigation 23
provisions are modified in the following ways-- 24
(a) the Taxation Administration Act 2001, part 25
7, division 2, subdivision 5 applies subject 26
to section 333ZA; and 27
(b) the Taxation Administration Act 2001, 28
section 99(2) does not apply. 29
(5) To remove any doubt, it is declared that an 30
offence against a TAA offence provision as 31
applied by subsection (2) committed by a person 32
is an offence committed by the person under this 33
Act. 34
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(6) In this section-- 1
TAA offence provision means-- 2
(a) the Taxation Administration Act 2001, 3
section 88(6); or 4
(b) the Taxation Administration Act 2001, 5
section 96(2) or (4). 6
333ZA Forfeiture of thing seized for testing 7
(1) A royalty investigator may carry out, or arrange 8
to have carried out, scientific or other tests on a 9
sample of a thing the royalty investigator 10
reasonably considers is a mineral, seized under 11
the Taxation Administration Act 2001, part 7, 12
division 2, subdivision 5 as applied by section 13
333Z(2). 14
(2) The testing may have the effect of destroying the 15
thing. 16
(3) The Taxation Administration Act 2001, section 17
99(1) does not apply in relation to a thing seized 18
and tested under this section. 19
Clause 33 Omission of s 334 (Furnishing false particulars etc.) 20
Section 334-- 21
omit. 22
Clause 34 Amendment of s 342 (Powers of authorised officers) 23
Section 342(11), `section 328'-- 24
omit, insert-- 25
section 333E 26
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Clause 35 Amendment of s 412A (Liability of executive 1
officer--particular offences committed by company) 2
Section 412A(5), definition executive liability provision-- 3
insert-- 4
· section 333B(1) 5
· section 333C(1) 6
· section 333D(1) 7
Clause 36 Insertion of new ss 822 and 823 8
Chapter 15, part 9-- 9
insert-- 10
822 Application of ch 11, pt 3, divs 2 and 3 for 11
royalty payable for period occurring before 1 12
July 2014 13
(1) Chapter 11, part 3, divisions 2 and 3, as in force 14
on and from 1 July 2014, applies in relation to a 15
royalty-related amount payable by a person for a 16
period even if-- 17
(a) the period started before 1 July 2014; 18
(b) a person is liable to pay a royalty penalty 19
amount because of a particular act or 20
omission mentioned in section 331F, and 21
that occurred before 1 July 2014. 22
Example-- 23
The Minister may make an assessment, 24
reassessment or default assessment of a 25
royalty-related amount payable by a person for a 26
period under chapter 11, part 3, division 2 as in 27
force on and from 1 July 2014, even if the period 28
started before 1 July 2014. 29
(2) For applying subsection (1) in relation to royalty 30
payable for a period occurring before 1 July 31
2014, a reference in chapter 11, part 3 to an 32
assessment, original assessment or a 33
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reassessment includes a reference to an 1
assessment or reassessment made by the Minister 2
under the Act as in force before 1 July 2014. 3
(3) Subsection (4) applies if-- 4
(a) the royalty paid by a person for a period that 5
ended before 1 July 2014 is less than the 6
royalty payable by the person for the period 7
(a royalty shortfall); and 8
(b) before 31 December 2014, the person gives 9
the Minister notice, in the approved form, of 10
the royalty shortfall, including the amount 11
of the royalty shortfall; and 12
(c) before the person gives the Minister the 13
notice, the Minister has not already notified 14
the person of the royalty shortfall; and 15
(d) after the commencement, the Minister 16
makes a default assessment or reassessment 17
of the royalty payable by the person for the 18
period. 19
(4) The person is not, under section 331E, liable for a 20
royalty penalty amount in relation to the royalty 21
shortfall under the default assessment or 22
reassessment. 23
823 Application of s 333J to particular 24
administrators 25
Section 333J applies to an administrator appointed 26
before the commencement as if the required date for 27
section 333J(1) were the later of the following-- 28
(a) the date 14 days after the commencement; 29
or 30
(b) the required date for section 333J(1). 31
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Revenue Legislation Amendment Bill 2014
Part 4 Amendment of Mineral Resources Act 1989
[s 37]
Clause 37 Amendment of sch 2 (Dictionary) 1
Schedule 2-- 2
insert-- 3
administrator, for chapter 11, part 3, division 6, 4
see section 333I. 5
assessment, for chapter 11, part 3, see section 6
331. 7
assessment notice, for chapter 11, part 3, see 8
section 331D(1). 9
civil penalty means a civil penalty provided for 10
under a regulation made under section 321A. 11
default assessment, for chapter 11, part 3, see 12
section 331A(2). 13
garnishee, for chapter 11, part 3, division 6, see 14
section 333L(1)(b). 15
garnishee amount, for chapter 11, part 3, 16
division 6, see section 333L(3). 17
garnishee notice, for chapter 11, part 3, division 18
6, see section 333L(3). 19
liable person, for chapter 11, part 3, division 6, 20
see section 333L(1)(a). 21
original assessment, for chapter 11, part 3, see 22
section 331. 23
reassessment, for chapter 11, part 3, see section 24
331. 25
royalty investigator means a person appointed as 26
a royalty investigator under section 333S. 27
royalty provision see section 333R. 28
royalty penalty amount see section 331E(1). 29
royalty-related amount see section 331. 30
Page 58
Revenue Legislation Amendment Bill 2014
Part 5 Amendment of Payroll Tax Act 1971
[s 38]
Part 5 Amendment of Payroll Tax Act 1
1971 2
Clause 38 Act amended 3
This part amends the Payroll Tax Act 1971. 4
Clause 39 Amendment of s 14 (Exemption from payroll tax) 5
(1) Section 14(2)-- 6
insert-- 7
(da) by the following entities-- 8
(i) a department, except to the extent those 9
wages are paid or payable by a 10
commercialised business unit; or 11
(ii) a Hospital and Health Service 12
established for Queensland under the 13
Hospital and Health Boards Act 2011, 14
section 17; or 15
(2) Section 14(9)-- 16
insert-- 17
commercialised business unit means a division, 18
branch or other part of a department carrying on a 19
significant business activity under the 20
Queensland Competition Authority Act 1997, 21
section 39. 22
department means a department under the 23
Financial Accountability Act 2009, section 8. 24
Page 59
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 40]
Part 6 Amendment of Petroleum and 1
Gas (Production and Safety) 2
Act 2004 3
Division 1 Preliminary 4
Clause 40 Act amended 5
This part amends the Petroleum and Gas (Production and 6
Safety) Act 2004. 7
Division 2 Provisions commencing on assent 8
Clause 41 Insertion of new ch 6, pt 3A 9
Chapter 6-- 10
insert-- 11
Part 3A Records 12
604B Requirement to keep proper records 13
(1) A petroleum producer to whom section 590 14
applies must keep the records necessary to enable 15
the petroleum royalty payable by the person to be 16
ascertained. 17
Maximum penalty--100 penalty units. 18
(2) For subsection (1), the Minister may, by written 19
notice given to a petroleum producer, require the 20
producer to keep a particular record stated in the 21
notice. 22
(3) The producer must not fail, without reasonable 23
excuse, to comply with the notice. 24
Maximum penalty--100 penalty units. 25
Page 60
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 41]
604C Accessibility of records 1
A petroleum producer who is required under this part 2
to keep a record must keep the record in a way that it 3
is able to be readily produced to the Minister if 4
required by the Minister. 5
Maximum penalty--100 penalty units. 6
604D Form of records 7
A petroleum producer who is required under this part 8
to keep a record must keep the record-- 9
(a) in the form of a document written in English 10
with information about amounts expressed 11
in Australian currency; or 12
(b) in a form that can be readily converted or 13
translated into the form mentioned in 14
paragraph (a). 15
Maximum penalty--100 penalty units. 16
604E Period for keeping records 17
A petroleum producer who is required under this part 18
to keep a record must keep it until the later of the 19
following-- 20
(a) 5 years has elapsed after it was made or 21
obtained; 22
(b) 5 years has elapsed after the completion of 23
the transaction or matter to which it relates. 24
Maximum penalty--100 penalty units. 25
604F Wilfully damaging records 26
(1) A person must not wilfully damage a record that 27
is required to be kept under this part. 28
Maximum penalty--100 penalty units. 29
Page 61
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 41]
Note-- 1
This provision is an executive liability provision--see 2
section 814. 3
(2) In this section-- 4
damage includes destroy. 5
604G Minister may require translation or 6
conversion of document or information 7
(1) The Minister may, by written notice given to a 8
person, require the person to translate or convert 9
into a written document in the English language 10
and Australian currency any document or 11
information the Minister reasonably believes is 12
relevant to the administration or enforcement of a 13
royalty provision. 14
(2) The notice must state the reasonable time for 15
compliance with the requirement. 16
(3) The person must not fail, without reasonable 17
excuse, to comply with the requirement. 18
Maximum penalty--100 penalty units. 19
(4) If the person does not comply with the 20
requirement, the Minister may have the 21
document or information translated or converted. 22
(5) The costs and expenses incurred under 23
subsection (4) are a debt payable to the State by 24
the person and may be recovered by the State in a 25
court of competent jurisdiction. 26
(6) In this section-- 27
royalty provision means a provision of this Act 28
administered by the Minister responsible for 29
administering the Taxation Administration Act 30
2001. 31
Page 62
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 42]
Clause 42 Amendment of s 814 (Liability of executive 1
officer--particular offences committed by corporation) 2
Section 814(5), definition executive liability provision-- 3
insert-- 4
· section 604F(1) 5
Division 3 Provisions commencing on 1 July 6
2014 7
Clause 43 Amendment of s 81 (Conditions for renewal application) 8
Section 81(1)(d)-- 9
omit, insert-- 10
(d) a royalty-related amount payable by the 11
holder; 12
Clause 44 Amendment of s 103 (Applying to divide) 13
Section 103(3)(d)-- 14
omit, insert-- 15
(d) a royalty-related amount payable by the 16
holder; 17
Clause 45 Amendment of s 161 (Conditions for renewal application) 18
Section 161(1)(d)-- 19
omit, insert-- 20
(d) a royalty-related amount payable by the 21
holder; 22
Clause 46 Amendment of s 171 (Applying to divide) 23
Section 171(3)(d)-- 24
omit, insert-- 25
Page 63
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 47]
(d) a royalty-related amount payable by the 1
holder; 2
Clause 47 Amendment of s 487 (Operation and purpose of pt 1) 3
Section 487(2)(c)(i) and (ii)-- 4
omit, insert-- 5
(i) unpaid interest on unpaid petroleum 6
royalty or annual rent; 7
(ii) unpaid civil penalty or royalty penalty 8
amount; 9
Clause 48 Amendment of ch 6, pt 2, hdg (Royalty returns) 10
Chapter 6, part 2, heading, `returns'-- 11
omit, insert-- 12
administration 13
Clause 49 Insertion of new ch 6, pt 2, div 1 and ch 6, pt 2, div 2, hdg 14
Chapter 6, part 2, before section 593-- 15
insert-- 16
Division 1 Preliminary 17
592A Definitions for pt 2 18
In this part-- 19
assessment means a determination made under 20
this part of a royalty-related amount payable by a 21
petroleum producer for a royalty return period or 22
annual return period, for which an assessment 23
notice is given, and includes a reassessment. 24
assessment notice see section 599E(1). 25
default assessment see section 599B(2). 26
Page 64
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 50]
original assessment, for a royalty-related amount 1
payable by a petroleum producer for a period, 2
means the first assessment by the Minister of the 3
royalty-related amount payable by the producer 4
for the period. 5
reassessment means a determination made under 6
this part of a variation of the royalty-related 7
amount payable by a petroleum producer for a 8
period, for which an assessment notice is given. 9
royalty penalty amount see section 601(1). 10
royalty-related amount means any of the 11
following amounts-- 12
(a) an amount of petroleum royalty; 13
(b) an amount of unpaid royalty interest; 14
(c) a royalty penalty amount; 15
(d) an amount of a civil penalty imposed under 16
a regulation under section 604A; 17
(e) if a prescribed fee must accompany a 18
royalty return under section 595(3)--the 19
amount of the prescribed fee. 20
Division 2 Royalty returns 21
Clause 50 Amendment of s 593 (Application of pt 2) 22
(1) Section 593, heading, `pt 2'-- 23
omit, insert-- 24
div 2 25
(2) Section 593(1) and (2), `This part'-- 26
omit, insert-- 27
This division 28
Page 65
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 51]
Clause 51 Amendment of s 594 (Obligation to lodge royalty return) 1
(1) Section 594(1)-- 2
omit. 3
(2) Section 594(2), `stored,'-- 4
omit, insert-- 5
stored (the ordinary due date), or an earlier day 6
required by the Minister under subsections (2) and (3), 7
(3) Section 594(2), penalty-- 8
omit. 9
(4) Section 594-- 10
insert-- 11
(2A) Subsection (3) applies if the Minister considers 12
that, for the protection of the public revenue, a 13
royalty return should be lodged on a day that is 14
earlier than the ordinary due date. 15
(2B) The Minister may, by notice, require the producer 16
to lodge the royalty return on a stated day that is 17
at least 7 days after the day the Minister gives the 18
producer the notice. 19
(5) Section 594(2) to (4)-- 20
renumber as section (1) to (5). 21
Clause 52 Amendment of s 595 (Fee for late lodgement of royalty 22
return) 23
Section 595(3), `mentioned in'-- 24
omit, insert-- 25
the return is required to be lodged under 26
Page 66
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 53]
Clause 53 Omission of ss 596 to 598 1
Sections 596 to 598-- 2
omit. 3
Clause 54 Amendment of s 599 (Annual royalty returns) 4
(1) Section 599(2), penalty-- 5
omit. 6
(2) Section 599(3)(b), `relates' 7
omit, insert-- 8
relates (the ordinary due date), or an earlier day 9
required by the Minister under subsection (4) and (5) 10
(3) Section 599-- 11
insert-- 12
(3A) Subsection (5) applies if the Minister considers 13
that, for the protection of the public revenue, an 14
annual royalty return should be lodged on a day 15
that is earlier than the ordinary due date. 16
(3B) The Minister may, by notice, require the producer 17
to lodge the annual royalty return on a stated day 18
that is at least 7 days after the day the Minister 19
gives the producer the notice. 20
(3C) The producer may apply, in the approved form, to 21
the Minister to change the day on which an 22
annual return period for the producer ends (the 23
return end day)-- 24
(a) if the producer's current annual return 25
period ends on 30 June--to 31 December; 26
or 27
(b) if the producer's current annual return 28
period ends on 31 December--to 30 June. 29
(3D) The application must be made on or before the 30
end of the producer's current annual return period 31
Page 67
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 55]
mentioned in subsection (6), unless the Minister 1
approves, in writing, a later day. 2
(3E) If the Minister approves the application, the 3
producer must lodge an additional return (a 4
transitional return) for the period (the 5
transitional return period)-- 6
(a) starting on the day after the return end day 7
of the producer's current annual return 8
period mentioned in subsection (6); and 9
(b) ending on the 30 June or 31 December to 10
first happen after the day mentioned in 11
paragraph (a). 12
(3F) This Act applies to a transitional return made 13
under subsection (8) as if the return were an 14
annual royalty return for an annual return period. 15
(3G) If the Minister approves the application and the 16
producer complies with subsection (8), the 17
producer's annual return period for this section 18
is each 12 month period first starting after the 19
producer's transitional return period ends. 20
(4) Section 599(4), from `In this section' to `means--'-- 21
omit, insert-- 22
Subject to subsections (6) to (10), a producer's annual 23
return period is-- 24
(5) Section 599(3A) to (4)-- 25
renumber as section 599(4) to (11). 26
Clause 55 Amendment of s 599A (Minister may require royalty 27
estimate) 28
Section 599A(2), `return'-- 29
omit, insert-- 30
document 31
Page 68
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 56]
Clause 56 Insertion of new ch 6, pt 2, divs 3 and 4 1
Chapter 6, part 2, after section 599A-- 2
insert-- 3
Division 3 Royalty assessments and 4
reassessments 5
599B Assessment of petroleum royalty 6
(1) The Minister must make an assessment of a 7
royalty-related amount payable by a petroleum 8
producer for each royalty return and annual 9
royalty return lodged by the producer under this 10
part, even if the amount of royalty payable by the 11
producer is nil. 12
(2) Also, the Minister may, at any time, make an 13
assessment of the royalty-related amount payable 14
by a petroleum producer for a royalty return 15
period or annual return period (a default 16
assessment), if the Minister is reasonably 17
satisfied-- 18
(a) a royalty-related amount is payable by the 19
producer for the period; but 20
(b) the producer has not lodged a return for the 21
period under this part. 22
599C Reassessment of royalty 23
(1) The Minister may make a reassessment of a 24
royalty-related amount payable by a petroleum 25
producer for a royalty return period or annual 26
return period if the Minister is reasonably 27
satisfied the original assessment or an earlier 28
reassessment made for the period was not or is no 29
longer correct. 30
(2) The Minister must make a reassessment of a 31
royalty-related amount payable by a petroleum 32
Page 69
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 56]
producer for a royalty return period or annual 1
return period if a provision of this or another Act 2
applies to require the reassessment. 3
(3) A reassessment increasing a royalty-related 4
amount payable by a petroleum producer for a 5
royalty return period or annual return period may 6
be made at any time. 7
(4) A reassessment decreasing a royalty-related 8
amount payable by a petroleum producer for a 9
royalty return period or annual return period must 10
be made within 5 years after the day the original 11
assessment for the period was made (the 12
reassessment period). 13
(5) However, a reassessment decreasing a 14
royalty-related amount payable by a petroleum 15
producer for a royalty return period or annual 16
return period may be made after the reassessment 17
period if-- 18
(a) within the reassessment period, the producer 19
asks the Minister to reassess a 20
royalty-related amount payable by the 21
producer for the period and the Minister 22
agrees to make the reassessment; or 23
(b) the reassessment is required under a 24
provision of this or another Act. 25
(6) A reassessment does not replace the previous 26
assessment of a royalty-related amount payable 27
by a petroleum producer for a royalty return 28
period or annual return period, but merely varies 29
it by-- 30
(a) decreasing or increasing the royalty-related 31
amount payable by the producer; or 32
(b) changing the basis on which the 33
royalty-related amount payable by the 34
producer is assessed. 35
Page 70
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 56]
(7) If an assessment is made for an annual return 1
period-- 2
(a) no further reassessments are made for 3
royalty return periods occurring during the 4
annual return period; and 5
(b) any reassessment of a royalty-related 6
amount for the period must be made by 7
reassessment for the annual return period. 8
599D Making assessments and default 9
assessments in particular circumstances 10
(1) The Minister may make an assessment of a 11
royalty-related amount payable by a petroleum 12
producer for a royalty return period or annual 13
return period on the available information the 14
Minister considers relevant. 15
(2) Subsection (3) applies if-- 16
(a) the Minister makes a default assessment of a 17
royalty-related amount payable by a 18
petroleum producer for a royalty return 19
period or annual return period; or 20
(b) the information given by a petroleum 21
producer in a royalty return or another 22
document relating to the return is 23
insufficient to enable the Minister to 24
determine a royalty-related amount payable 25
by the producer for a royalty return period 26
or annual return period; or 27
(c) a petroleum producer fails to give the 28
Minister information or a document 29
required to enable the Minister to determine 30
a royalty-related amount payable by the 31
producer for a royalty return period or 32
annual return period. 33
Page 71
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 56]
(3) The Minister may make an assessment for the 1
amount the Minister reasonably believes to be the 2
royalty-related amount payable by the producer 3
for the period. 4
(4) If an assessment of a royalty-related amount 5
payable by a petroleum producer is made under 6
subsection (3) because the producer failed to give 7
a document mentioned in subsection (2)(c), the 8
Minister may make an assessment as if the 9
document were in existence and in the Minister's 10
possession. 11
599E Notice of assessment or reassessment 12
(1) The Minister must give notice of an assessment 13
or reassessment of a royalty-related amount 14
payable by a petroleum producer for a royalty 15
return period or annual return period (an 16
assessment notice) to the producer. 17
(2) If the royalty-related amount already paid by the 18
producer for the period is more than the amount 19
assessed or reassessed as payable for the period, 20
the assessment notice must include the amount of 21
the difference between those amounts. 22
(3) Subsection (4) applies if the royalty-related 23
amount already paid by the producer for the 24
period is less than the amount assessed or 25
reassessed as payable for the period. 26
(4) The assessment notice must include-- 27
(a) the amount of the difference between the 28
royalty-related amount paid and the 29
royalty-related amount payable for the 30
period (the liability difference); and 31
(b) the day by which the liability difference 32
must be paid (the due date); and 33
Page 72
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 56]
(c) a statement that, under section 602, unpaid 1
royalty interest is payable on the amount of 2
the liability difference, to the extent it is 3
comprised of royalty unpaid from time to 4
time for the period-- 5
(i) starting on, and including, the day after 6
the lodgement day; and 7
(ii) ending on, and including, the day the 8
liability difference is paid in full; and 9
(d) the rate at which the interest is payable; and 10
(e) the royalty penalty amount for which the 11
producer is liable under section 601. 12
(5) The due date must be at least the following 13
number of days after the day the Minister gives 14
the notice to the producer-- 15
(a) for an assessment other than a reassessment 16
or default assessment--7 days; 17
(b) for a reassessment or default 18
assessment--28 days. 19
(6) In this section-- 20
lodgement day, for a royalty return period or 21
annual return period, means the day a royalty 22
return must be lodged by a petroleum producer 23
for the period. 24
Division 4 Use of approved 25
information system for 26
particular decisions 27
599F Approved information system 28
The Minister may approve an information system for a 29
royalty provision. 30
Page 73
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 57]
599G Minister may arrange for use of an approved 1
information system to make particular 2
decisions 3
(1) The Minister may arrange for the use of an 4
approved information system for any purposes 5
for which the Minister may make a relevant 6
decision under a royalty provision. 7
(2) A relevant decision made by the operation of an 8
approved information system under an 9
arrangement made under subsection (1) is taken 10
to be a decision made by the Minister. 11
(3) In this section-- 12
relevant decision means a decision that does not 13
involve the exercise of the Minister's discretion. 14
Clause 57 Replacement of ss 600-601 15
Sections 600 and 601-- 16
omit, insert-- 17
Division 1 General 18
600 Refunds 19
(1) This section applies-- 20
(a) if, on an assessment of a royalty-related 21
amount payable by a petroleum producer for 22
a royalty return period or annual return 23
period made under section 599B, the 24
royalty-related amount paid for the period is 25
more than the royalty-related amount 26
payable by the producer for the period under 27
the assessment (the difference being an 28
excess amount); or 29
(b) if, on a reassessment of a royalty-related 30
amount payable by a petroleum producer for 31
a royalty return period or annual return 32
Page 74
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 57]
period made under section 599C, the 1
royalty-related amount paid for the period is 2
more than the royalty-related amount 3
payable by the producer for the period under 4
the reassessment (the difference also being 5
an excess amount); or 6
(c) if-- 7
(i) a royalty-related amount paid by a 8
petroleum producer for a royalty return 9
period or annual return period is 10
otherwise more than the royalty-related 11
amount payable by the producer under 12
this chapter (the difference also being 13
an excess amount); and 14
(ii) the Minister has given the producer a 15
notice stating the excess amount. 16
(2) The Minister must refund an excess amount 17
mentioned in subsection (1) by-- 18
(a) repaying the excess amount to the producer; 19
or 20
(b) crediting the excess amount against an 21
amount the Minister is reasonably satisfied 22
is, or will be, payable by the producer for a 23
royalty-related amount. 24
(3) No interest is payable on the excess amount 25
refunded. 26
601 Liability for royalty penalty amount 27
(1) A petroleum producer is liable to the State for an 28
amount (royalty penalty amount) if-- 29
(a) the Minister makes a default assessment 30
under section 599B(2); or 31
(b) the Minister makes a reassessment and the 1
original assessment was a default 2
Page 75
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 57]
assessment under section 599B(2); or 3
(c) the petroleum royalty payable by the 4
producer for a royalty return period or 5
annual return period on a reassessment 6
under section 599C is more than the 7
petroleum royalty assessed as payable by 8
the producer on the original assessment or 9
an earlier reassessment for the period. 10
(2) The royalty penalty amount must be assessed as 11
follows-- 12
(a) if subsection (1)(a) applies--an amount 13
equal to 75% of the petroleum royalty 14
payable; 15
(b) if subsection (1)(b) applies--an amount 16
equal to 75% of the petroleum royalty 17
payable under the reassessment; 18
(c) if subsection (1)(c) applies and the 19
petroleum royalty payable on the 20
reassessment is more than the royalty 21
assessed on the original assessment--an 22
amount equal to 75% of the difference 23
between the 2 amounts; 24
(d) if the petroleum royalty payable on the 25
reassessment is less than the petroleum 26
royalty assessed on the original assessment 27
but more than the petroleum royalty 28
assessed on an earlier reassessment--an 29
amount equal to 75% of the difference 30
between the petroleum royalty payable on 31
the last reassessment and the lowest 32
petroleum royalty assessed on an earlier 33
reassessment. 34
(3) The Minister may increase the royalty penalty 35
amount by not more than 20% of the royalty 36
penalty amount assessed under subsection (2) if 37
the Minister is reasonably satisfied the producer 1
has hindered or prevented the Minister from 2
Page 76
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 58]
becoming aware of the nature and extent of the 3
producer's liability to pay petroleum royalty. 4
601A Royalty penalty amount not payable if 5
proceeding for offence started 6
(1) This section applies if a petroleum producer is 7
liable to pay all or part of a royalty penalty 8
amount because of a particular act or omission of 9
the producer. 10
(2) If a proceeding is started against the producer for 11
an offence under this Act that is constituted by 12
the particular act or omission and the royalty 13
penalty amount has not been paid, the royalty 14
penalty amount is payable only if the Minister 15
withdraws the proceeding. 16
(3) If a proceeding is started against the producer for 17
an offence under this Act that is constituted by 18
the particular act or omission and the royalty 19
penalty amount has been paid, the Minister must 20
make a reassessment remitting the royalty 21
penalty amount to nil. 22
(4) However, if the proceeding against the producer 23
is withdrawn, the Minister must make a 24
reassessment to reinstate the royalty penalty 25
amount remitted under subsection (3). 26
601B Remission of royalty penalty amount 27
The Minister may remit the whole or part of a royalty 28
penalty amount. 29
Clause 58 Amendment of s 602 (Unpaid royalty interest) 1
(1) Section 602(1)-- 2
omit, insert-- 3
Page 77
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 59]
(1) This section applies if, despite a petroleum 4
producer being required under this Act to pay 5
petroleum royalty, all or part of the royalty (the 6
unpaid petroleum royalty) is unpaid from time to 7
time. 8
(2) Section 602-- 9
insert-- 10
(7) If a regulation made under subsection (4) 11
provides for unpaid royalty interest to be worked 12
out if royalty is payable by instalments, and the 13
Minister decides to remit to a petroleum producer 14
the whole or part of the interest under subsection 15
(6) payable for an instalment, the Minister must 16
give the producer a notice stating the amount to 17
be remitted. 18
(8) However, subsection (7) only applies if the 19
amount of unpaid royalty interest is to be 20
remitted before an assessment notice is given for 21
the remittance. 22
Clause 59 Amendment of s 602A (Application of payments) 23
(1) Section 602A, `liability relating to petroleum royalty'-- 24
omit, insert-- 25
royalty-related amount 26
(2) Section 602A(a)-- 27
omit, insert-- 28
(a) first, a royalty-related amount, other than 29
unpaid royalty interest or petroleum royalty; 30
(3) Section 602A(b), `petroleum'-- 1
omit. 2
Page 78
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 60]
Clause 60 Replacement of s 603 (Recovery of unpaid amounts) 3
Section 603-- 4
omit, insert-- 5
603 Recovery of unpaid amounts 6
If a petroleum producer does not pay a royalty-related 7
amount payable by the producer under this Act, the 8
State may recover from the producer as a debt the 9
amount of the royalty-related amount. 10
Clause 61 Replacement of s 604 (Certificate of unpaid petroleum 11
royalty) 12
Section 604-- 13
omit, insert-- 14
604 Earlier time for payment of royalty-related 15
amount 16
(1) This section applies despite any other provision 17
of this Act relating to when a royalty-related 18
amount is payable by a petroleum producer for a 19
period. 20
(2) The Minister may, in an assessment notice or 21
notice given under this section, state an earlier 22
date than the date the royalty-related amount 23
would otherwise be payable under this Act (the 24
ordinary due date), if the Minister reasonably 25
believes the amount may not be recoverable if the 26
ordinary due date were to apply. 27
(3) The date stated in the notice mentioned in 28
subsection (2) must not be a date before the 29
notice is given. 30
Clause 62 Amendment of s 604G (Minister may require translation 1
or conversion of document or information) 2
Section 604G(6)-- 3
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[s 63]
omit. 4
Clause 63 Insertion of new ch 6, pt 3, div 2 5
Chapter 6, part 3, after section 604A-- 6
insert-- 7
Division 2 Obligations of 8
administrators and 9
garnishees 10
604AA Definitions for div 2 11
In this division-- 12
administrator, for a person's property, means 13
another person who is-- 14
(a) a receiver or receiver and manager of all or 15
part of the person's property; or 16
(b) for a corporation's property--a liquidator; 17
or 18
(c) for an individual's property-- 19
(i) the individual's trustee in bankruptcy; 20
or 21
(ii) the individual's personal 22
representative. 23
garnishee see section 604AD(1)(b). 24
garnishee amount see section 604AD(3). 25
garnishee notice see section 604AD(3). 26
liable person see section 604AD(1)(a). 27
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[s 63]
604AB Particular administrators to notify Minister 1
of appointment 2
(1) A person who is appointed as administrator for 3
the property of a person by whom a 4
royalty-related amount is payable must, before 5
the required date, give written notice to the 6
Minister of the appointment. 7
Maximum penalty--40 penalty units. 8
(2) For subsection (1), the required date is-- 9
(a) 14 days after the administrator becomes 10
aware, or should reasonably have become 11
aware, the royalty-related amount is payable 12
by the person even if the extent of the 13
liability is not then ascertainable; or 14
(b) the later date allowed by the Minister. 15
(3) However, notice is not required in the 16
circumstances prescribed under a regulation. 17
604AC Administrator's liability for payment 18
(1) The Minister has the same powers and remedies 19
in relation to the administrator for the property of 20
a person by whom a royalty-related amount is 21
payable, as the Minister would have in relation to 22
the person. 23
(2) However, an administrator is liable for payment 24
of a royalty-related amount payable by a person 25
only to the extent of the realised value of all 26
property that-- 27
(a) the administrator has taken possession of as 28
administrator; and 29
(b) was, at any time, available to the 30
administrator for the payment of the 31
royalty-related amount. 32
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[s 63]
604AD Collection of amounts from a garnishee 1
(1) This section applies if-- 2
(a) under a royalty provision, a debt is payable 3
by a person (the liable person); and 4
(b) the Minister reasonably believes a person 5
(the garnishee)-- 6
(i) holds or may receive an amount for or 7
on account of the liable person; or 8
(ii) is liable or may become liable to pay an 9
amount to the liable person; or 10
(iii) has authority to pay an amount to the 11
liable person. 12
(2) Subsection (1)(b) applies even though the liable 13
person's entitlement to the amount may be 14
subject to unfulfilled conditions. 15
(3) The Minister may, by written notice given to the 16
garnishee (the garnishee notice), require the 17
garnishee to pay to the Minister by a stated date a 18
stated amount (the garnishee amount). 19
(4) Without limiting subsection (3), the garnishee 20
notice may require the garnishee to pay to the 21
Minister an amount out of each payment the 22
garnishee is or becomes liable, from time to time, 23
to make to the liable person. 24
(5) However, if, on the date for payment under the 25
garnishee notice, the garnishee amount is not 26
held for, or is not liable to be paid to, the liable 27
person by the garnishee, the notice has effect as if 28
the date for payment were immediately after the 29
date the amount is held for, or is liable to be paid 30
to, the liable person by the garnishee. 31
(6) The garnishee amount must not be more than the 32
debt. 33
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[s 63]
(7) The garnishee must comply with the garnishee 1
notice unless the garnishee has a reasonable 2
excuse. 3
Maximum penalty--40 penalty units. 4
(8) The Minister must give to the liable person-- 5
(a) a copy of the garnishee notice; and 6
(b) details in writing of the liable person's debt 7
to which the notice relates. 8
604AE Duration of garnishee notice 9
The garnishee notice has effect until the garnishee 10
amount is paid or the Minister, by written notice given 11
to the garnishee, withdraws the notice. 12
604AF Effect of discharge of debt on garnishee 13
notice 14
(1) This section applies if-- 15
(a) the liable person's debt to which the 16
garnishee notice relates is discharged, 17
whether completely or partly, before the 18
date for payment of the garnishee amount; 19
and 20
(b) the discharge affects the amount to be 21
recovered from the garnishee. 22
(2) The Minister must give written notice to the 23
garnishee and the liable person-- 24
(a) informing them of the extent of the 25
discharge of the debt; and 26
(b) stating the amount payable under the 27
garnishee notice is reduced accordingly; and 28
(c) if the liable person's debt is fully 29
discharged--withdrawing the garnishee 30
notice. 31
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Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 64]
604AG Effect of payment by garnishee 1
If the garnishee pays an amount to the Minister under 2
a garnishee notice, the garnishee-- 3
(a) is taken to have acted under the authority of 4
the liable person and all other persons 5
concerned; and 6
(b) if the garnishee is under an obligation to pay 7
an amount to the liable person--is to be 8
taken to have satisfied the obligation to the 9
extent of the payment. 10
Clause 64 Replacement of ch 6, pt 4 (Monitoring payment of 11
petroleum royalty) 12
Chapter 6, part 4-- 13
omit, insert-- 14
Part 4 Offences for royalty 15
provisions 16
605 Failure to comply with information 17
requirement or lodgement requirement 18
(1) A person must not fail, without reasonable 19
excuse, to comply with an information 20
requirement or a lodgement requirement. 21
Maximum penalty--100 penalty units. 22
Note-- 23
This provision is an executive liability provision--see 24
section 814. 25
(2) In this section-- 26
information requirement means a requirement 27
under a royalty provision to give information to 28
the Minister or a royalty investigator. 29
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[s 64]
lodgement requirement means a requirement 1
under a royalty provision to-- 2
(a) lodge a document; or 3
(b) give a document to the Minister or a royalty 4
investigator. 5
606 False or misleading documents 6
(1) A person must not give to the Minister or a 7
royalty investigator a document containing 8
information that the person knows, or should 9
reasonably know, is false or misleading in a 10
material particular. 11
Maximum penalty--100 penalty units. 12
Note-- 13
This provision is an executive liability provision--see 14
section 814. 15
(2) Subsection (1) does not apply to a person who, 16
when giving the document-- 17
(a) tells the Minister or royalty investigator of 18
the extent to which the document is false or 19
misleading; and 20
(b) to the extent the person has, or can 21
reasonably get, the correct 22
information--gives the correct information 23
to the Minister or royalty investigator. 24
607 False or misleading information 25
A person must not state anything to the Minister or a 26
royalty investigator that the person knows is false or 27
misleading in a material particular. 28
Maximum penalty--100 penalty units. 29
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[s 64]
Note-- 1
This provision is an executive liability provision--see 2
section 814. 3
608 Self-incrimination not a reasonable excuse for 4
failure to comply with particular requirements 5
(1) This section applies if, under a royalty provision, 6
a person is required by written notice given to the 7
person to-- 8
(a) give information or a document to the 9
Minister or a royalty investigator; or 10
(b) lodge a document. 11
(2) It is not a reasonable excuse for the person to fail 12
to comply with the requirement because 13
complying with the requirement might tend to 14
incriminate the person. 15
(3) However, evidence of, or evidence directly or 16
indirectly derived from, information or a 17
document given or lodged in compliance with the 18
requirement, by the person that might tend to 19
incriminate the person is not admissible in 20
evidence against the person in a criminal 21
proceeding, other than a proceeding in which the 22
falsity or misleading nature of the information or 23
document is relevant. 24
609 Obligation to notify Minister if petroleum 25
royalty under assessed 26
(1) A person must advise the Minister if the person 27
becomes aware that-- 28
(a) an assessment or reassessment of a 29
royalty-related amount payable by the 30
person for a royalty return period or annual 31
return period was not, or is no longer, 32
correct; and 33
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[s 64]
(b) the correct royalty-related amount payable 1
is more than the amount stated in the 2
assessment notice for the assessment or 3
reassessment for the period. 4
(2) The person must comply with subsection (1) 5
within 30 days after becoming aware of the 6
matters mentioned in the subsection. 7
Maximum penalty--100 penalty units. 8
610 Obstruction of Minister or royalty investigator 9
A person must not, without reasonable excuse, 10
obstruct-- 11
(a) the Minister or a royalty investigator 12
exercising a power under a royalty 13
provision; or 14
(b) a person properly helping the Minister or an 15
investigator exercising a power under a 16
royalty provision. 17
Maximum penalty--100 penalty units. 18
611 Impersonation of royalty investigator 19
A person must not pretend to be a royalty investigator. 20
Maximum penalty--40 penalty units. 21
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Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 64]
Part 4A Investigations relating 1
to royalty provisions 2
Division 1 Preliminary 3
612 Powers to be exercised only for administering 4
and enforcing royalty provisions 5
A power conferred on the Minister or a royalty 6
investigator under this part may be exercised only for 7
the administration or enforcement of a provision of 8
this Act administered by the Minister responsible for 9
administering the Taxation Administration Act 2001 (a 10
royalty provision). 11
Note-- 12
On the commencement of this section, the Minister 13
responsible for administering the Taxation Administration 14
Act 2001 was responsible for administering this Act to the 15
extent that it was relevant to petroleum royalties. 16
Division 2 Royalty investigators 17
613 Appointment 18
The Minister may appoint an appropriately qualified 19
public service employee as a royalty investigator. 20
614 Appointment conditions and limit on powers 21
(1) A royalty investigator holds office on any 22
conditions stated in-- 23
(a) the royalty investigator's instrument of 24
appointment; or 25
(b) a signed notice given to the royalty 26
investigator; or 27
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Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 64]
(c) a regulation. 1
(2) The instrument of appointment, a signed notice 2
given to the royalty investigator or a regulation 3
may limit the royalty investigator's powers under 4
this part. 5
(3) In this section-- 6
signed notice means a notice signed by the 7
Minister. 8
615 Issue of identity card 9
(1) The Minister must issue an identity card to each 10
royalty investigator. 11
(2) The identity card must-- 12
(a) contain a recent photo of the royalty 13
investigator; and 14
(b) contain a copy of the royalty investigator's 15
signature; and 16
(c) identify the person as a royalty investigator 17
under this Act; and 18
(d) state an expiry date for the card. 19
(3) This section does not prevent the issue of a single 20
identity card to a person for this Act and other 21
purposes. 22
616 Production of identity card 23
(1) In exercising a power mentioned in the Taxation 24
Administration Act 2001, part 7, division 2, 25
subdivision 3 or 4 as applied under division 3 of 26
this Act in relation to a person, a royalty 27
investigator must-- 28
(a) first produce his or her identity card for the 29
person's inspection before exercising the 30
power; or 31
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[s 64]
(b) have the identity card displayed so it is 1
clearly visible to the person when exercising 2
the power. 3
(2) However, if it is not practicable to comply with 4
subsection (1), the royalty investigator must 5
produce the identity card for the person's 6
inspection at the first reasonable opportunity. 7
(3) For subsection (1), a royalty investigator does not 8
exercise a power in relation to a person only 9
because the investigator has entered a place as 10
mentioned in the Taxation Administration Act 11
2001, section 90(1)(b) or (2), as applied under 12
division 3 of this Act. 13
616A When royalty investigator ceases to hold 14
office 15
(1) A royalty investigator ceases to hold office if any 16
of the following happens-- 17
(a) the term of office stated in a condition of 18
office ends; 19
(b) under another condition of the office, the 20
royalty investigator ceases to hold office; 21
(c) the royalty investigator's resignation under 22
section 616B takes effect. 23
(2) Subsection (1) does not limit the ways a royalty 24
investigator may cease to hold office. 25
(3) In this section-- 26
condition of office means a condition on which a 27
royalty investigator holds office. 28
616B Resignation 29
(1) A royalty investigator may resign by signed 30
notice given to the Minister. 31
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[s 64]
(2) However, if holding office as a royalty 1
investigator is a condition of the investigator 2
holding another office, the investigator may not 3
resign as a royalty investigator without resigning 4
from the other office. 5
616C Return of identity card 6
A person who ceases to be a royalty investigator must 7
return the person's identity card to the Minister within 8
21 days after ceasing to be a royalty investigator 9
unless the person has a reasonable excuse. 10
Maximum penalty--40 penalty units. 11
Division 3 Powers of royalty 12
investigators 13
616D Application of Taxation Administration Act 14
2001, pt 7 15
(1) The Minister and a royalty investigator have and 16
may exercise-- 17
(a) the same powers as those conferred on the 18
commissioner or an investigator under the 19
Taxation Administration Act 2001, part 7, 20
division 2, subdivisions 2 to 6 (the taxation 21
investigation provisions); and 22
Note-- 23
Under the Acts Interpretation Act 1954, section 7, a 24
reference to a provision of a law includes a reference to the 25
statutory instruments made or in force under the provision. 26
(b) another power conferred on a royalty 27
investigator under this part. 28
(2) The taxation investigation provisions apply, with 29
all necessary changes, including those mentioned 30
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[s 64]
in subsection (3), and with the modifications 1
made under subsection (4)-- 2
(a) to and in relation to the exercise of the 3
powers under the taxation investigation 4
provisions by the Minister or a royalty 5
investigator; and 6
(b) to and in relation to a person in relation to 7
whom the powers are exercised. 8
(3) For subsection (2), necessary changes to the 9
taxation investigation provisions include the 10
following, subject to the modifications made 11
under subsection (4)-- 12
(a) a reference to a tax law were a reference to a 13
royalty provision; 14
(b) a reference to an investigator were a 15
reference to a royalty investigator; 16
(c) a reference to an identity card were a 17
reference to an identity card issued under 18
division 2; 19
(d) a reference to the commissioner were a 20
reference to the Minister, other than the 21
reference in the Taxation Administration Act 22
2001, section 106; 23
(e) a reference in the Taxation Administration 24
Act 2001, section 88(7) to a taxpayer were a 25
reference to a person required to pay 26
petroleum royalty under section 590; 27
(f) the reference in the Taxation Administration 28
Act 2001, section 106 to the commissioner 29
were a reference to the State. 30
(4) For subsection (2), the taxation investigation 31
provisions are modified in the following ways-- 32
(a) the Taxation Administration Act 2001, part 33
7, division 2, subdivision 5 applies subject 34
to section 617; and 35
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Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 65]
(b) the Taxation Administration Act 2001, 1
section 99(2) does not apply. 2
(5) To remove any doubt, it is declared that an 3
offence against a TAA offence provision as 4
applied by subsection (2) committed by a person 5
is an offence committed by the person under this 6
Act. 7
(6) In this section-- 8
TAA offence provision means-- 9
(a) the Taxation Administration Act 2001, 10
section 88(6); or 11
(b) the Taxation Administration Act 2001, 12
section 96(2) or (4). 13
617 Forfeiture of thing seized for testing 14
(1) A royalty investigator may carry out, or arrange 15
to have carried out, scientific or other tests on a 16
sample of a thing the royalty investigator 17
reasonably considers is petroleum, seized under 18
the Taxation Administration Act 2001, part 7, 19
division 2, subdivision 5 as applied by 616D(2). 20
(2) The testing may have the effect of destroying the 21
thing. 22
(3) The Taxation Administration Act 2001, section 23
99(1) does not apply in relation to a thing seized 24
and tested under this section. 25
Clause 65 Amendment of s 736 (Functions) 26
Section 736(2)(a), from `other than'-- 27
omit, insert-- 28
royalty provisions, 29
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Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 66]
Clause 66 Amendment of s 813 (False or misleading information) 1
Section 813-- 2
insert-- 3
(3) This section does not apply to a person for an act 4
or omission of the person if section 606 or 607 5
applies to the person for the act or omission. 6
Clause 67 Amendment of s 814 (Liability of executive 7
officer--particular offences committed by corporation) 8
Section 814(5), definition executive liability provision-- 9
insert-- 10
· section 605(1) 11
· section 606(1) 12
· section 607(1) 13
Clause 68 Amendment of s 851AA (Place or way for making 14
applications or giving or lodging documents) 15
Section 851AA(4)(d)(iii) and (v)-- 16
omit. 17
Clause 69 Insertion of new ch 15, pt 18 18
Chapter 15-- 19
insert-- 20
Part 18 Transitional provisions 21
for Revenue Legislation 22
Amendment Act 2014 23
Page 94
Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 69]
988 Application of assessment and royalty penalty 1
provisions for petroleum royalty payable for 2
period occurring before 1 July 2014 3
(1) The assessment and royalty penalty provisions 4
apply in relation to petroleum royalty payable by 5
a petroleum producer for a royalty return period 6
or annual return period even if-- 7
(a) the period started before 1 July 2014; and 8
(b) the producer is liable to pay a royalty 9
penalty amount because of a particular act 10
or omission mentioned in section 601A, and 11
the act or omission occurred before 1 July 12
2014. 13
Example-- 14
The Minister may make an assessment, reassessment or 15
default assessment of a royalty-related amount payable by 16
a petroleum producer for a period under chapter 6, part 2, 17
division 3 as in force on and from 1 July 2014, even if the 18
period started before 1 July 2014. 19
(2) For applying subsection (1) in relation to royalty 20
payable for a royalty return period or annual 21
return period occurring before 1 July 2014, a 22
determination by the Minister of the petroleum 23
royalty payable on lodgement of a royalty return 24
or annual royalty return for the period under this 25
Act, as in force before 1 July 2014, is taken to be 26
an assessment of royalty payable for the period. 27
(3) Subsection (4) applies if-- 28
(a) the petroleum royalty paid by a petroleum 29
producer for a royalty return period or 30
annual return period that ended before 1 31
July 2014 is less than the petroleum royalty 32
payable by the producer for the period (a 33
royalty shortfall); and 34
(b) before 31 December 2014, the producer 35
gives the Minister notice, in the approved 36
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Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 70]
form, of the royalty shortfall, including the 1
amount of the royalty shortfall; and 2
(c) before the producer gives the Minister the 3
notice, the Minister has not already notified 4
the producer of the royalty shortfall; and 5
(d) after the commencement, the Minister 6
makes a default assessment or reassessment 7
of the royalty payable by the producer for 8
the period. 9
(4) The producer is not, under section 601, liable for 10
a royalty penalty amount in relation to the royalty 11
shortfall under the default assessment or 12
reassessment. 13
(5) In this section-- 14
assessment and royalty penalty provisions 15
means the following provisions-- 16
(a) chapter 6, part 2, divisions 1 and 3; 17
(b) sections 601 to 601B. 18
989 Application of s 604AB to particular 19
administrators 20
Section 604AB applies to an administrator appointed 21
before 1 July 2014 as if the required date under section 22
604AB(1) were the later of the following-- 23
(a) the date 14 days after the commencement; 24
or 25
(b) the required date for section 604AB(1). 26
Clause 70 Amendment of sch 2 (Dictionary) 27
(1) Schedule 2-- 28
insert-- 29
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Revenue Legislation Amendment Bill 2014
Part 6 Amendment of Petroleum and Gas (Production and Safety) Act 2004
[s 70]
administrator, for chapter 6, part 3, division 2, 1
see section 604AA. 2
annual royalty return means an annual royalty 3
return lodged under section 599. 4
assessment, for chapter 6, see section 592A. 5
assessment notice, for chapter 6, see section 6
599E(1). 7
default assessment, for chapter 6, see section 8
599B(2). 9
garnishee, for chapter 6, part 3, division 2, see 10
section 604AD(1)(b). 11
garnishee amount, for chapter 6, part 3, division 12
2, see section 604AD(3). 13
garnishee notice, for chapter 6, part 3, division 2, 14
see section 604AD(3). 15
liable person, for chapter 6, part 3, division 2, see 16
section 604AD(1)(a). 17
original assessment, for chapter 6, see section 18
592A. 19
reassessment, for chapter 6, see section 592A. 20
royalty investigator means a person appointed as 21
a royalty investigator under section 613. 22
royalty penalty amount see section 601(1). 23
royalty provision see section 612. 24
royalty-related amount, for chapter 6, see section 25
592A. 26
(2) Schedule 2, definition annual return period, `section 27
599(4)'-- 28
omit, insert-- 29
section 599(11) 30
(3) Schedule 2, definition royalty information, `section 594(4)'-- 31
Page 97
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Part 7 Amendment of State Penalties Enforcement Act 1999
[s 71]
omit, insert-- 1
section 594(5) 2
(4) Schedule 2, definition royalty return, `section 594(3)'-- 3
omit, insert-- 4
section 594(4) 5
Part 7 Amendment of State Penalties 6
Enforcement Act 1999 7
Clause 71 Act amended 8
This part amends the State Penalties Enforcement Act 1999. 9
Clause 72 Amendment of s 10 (Registrar and other staff of SPER) 10
(1) Section 10, heading-- 11
omit, insert-- 12
10 Staff and contractors 13
(2) Section 10(3), `enforcing'-- 14
omit, insert-- 15
the administration and enforcement of 16
(3) Section 10(5) to (7)-- 17
omit. 18
Clause 73 Insertion of new ss 10A-10C 19
After section 10-- 20
insert-- 21
Page 98
Revenue Legislation Amendment Bill 2014
Part 7 Amendment of State Penalties Enforcement Act 1999
[s 73]
10A Service contractors 1
(1) This section applies if, under section 10(3)(b), 2
the registrar engages an entity (the service 3
contractor) under a contract (the service 4
contract) to provide services to assist the 5
registrar in the administration and enforcement of 6
this Act. 7
(2) The service contract may-- 8
(a) state the services (each, an authorised 9
service) the service contractor is required to 10
provide; and 11
(b) impose a condition on the provision of an 12
authorised service by the service contractor; 13
and 14
Example for paragraph (b)-- 15
a condition requiring the service contractor to 16
obtain the registrar's approval before providing a 17
particular authorised service 18
(c) include a delegation by the registrar under 19
section 10C(1) or (3); and 20
(d) authorise the service contractor to 21
subcontract the provision of an authorised 22
service; and 23
(e) impose a condition on the service 24
contractor's authority to subcontract. 25
Example for paragraph (e)-- 26
a condition requiring the service contractor to 27
subcontract only with subcontractors approved by 28
the registrar 29
(3) When providing an authorised service in 30
accordance with the service contract, the service 31
contractor may-- 32
(a) use the name of SPER; and 33
(b) do anything necessary for, or incidental to, 34
the provision of the authorised service. 35
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[s 73]
(4) In the performance of an authorised service by 1
the service contractor in accordance with the 2
service contract-- 3
(a) laws applying to the registrar, other than a 4
law prescribed by regulation, apply to the 5
service contractor as if the service 6
contractor were the registrar; and 7
(b) laws applying to SPER, other than a law 8
prescribed by regulation, apply to the 9
service contractor as if the service 10
contractor were SPER. 11
(5) Anything done-- 12
(a) by the service contractor in accordance with 13
the service contract; or 14
(b) in relation to the service contractor in 15
relation to an authorised service; 16
is taken to have been done by or in relation to the 17
registrar or SPER, as the case requires. 18
(6) However, the engagement of the service 19
contractor under the service contract does not 20
relieve the registrar of the registrar's obligations 21
in relation to the proper administration and 22
enforcement of this Act. 23
10B Service subcontractors 24
(1) This section applies if, in accordance with a 25
service contract, the service contractor 26
subcontracts with another entity (the service 27
subcontractor) for the provision of an authorised 28
service. 29
(2) The contract (the service subcontract) between 30
the service contractor and the service 31
subcontractor must comply with any condition 32
imposed by the service contract in relation to 33
subcontracting an authorised service. 34
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[s 73]
(3) The service subcontract-- 1
(a) must state the authorised service the service 2
subcontractor is required to provide; and 3
(b) may impose a condition on the service 4
subcontractor's provision of the authorised 5
service. 6
(4) If the service contract includes a delegation under 7
section 10C(1), the service subcontract may 8
include a delegation of the prescribed function to 9
the service subcontractor that complies with the 10
delegation in the service contract. 11
(5) If the service contract includes a delegation under 12
section 10C(3), the service subcontract may 13
include a subdelegation of the prescribed 14
function to the service subcontractor that 15
complies with the delegation in the service 16
contract. 17
(6) When providing an authorised service in 18
accordance with the service subcontract, the 19
service subcontractor may-- 20
(a) use the name of SPER; and 21
(b) do anything necessary for, or incidental to, 22
the provision of the authorised service. 23
(7) In the performance of an authorised service by 24
the service subcontractor in accordance with the 25
service subcontract-- 26
(a) laws applying to the registrar, other than a 27
law prescribed by regulation, apply to the 28
service subcontractor as if the service 29
subcontractor were the registrar; and 30
(b) laws applying to SPER, other than a law 31
prescribed by regulation, apply to the 32
service subcontractor as if the service 33
subcontractor were SPER. 34
(8) Anything done-- 35
Page 101
Revenue Legislation Amendment Bill 2014
Part 7 Amendment of State Penalties Enforcement Act 1999
[s 73]
(a) by the service subcontractor in compliance 1
with the service subcontract; or 2
(b) in relation to the service subcontractor in 3
relation to an authorised service; 4
is taken to have been done by or in relation to the 5
registrar or SPER, as the case requires. 6
(9) However, the engagement of the service 7
subcontractor under the service subcontract does 8
not relieve-- 9
(a) the registrar of the registrar's obligations in 10
relation to the proper administration and 11
enforcement of this Act; or 12
(b) the service contractor of the service 13
contractor's obligations under the service 14
contract. 15
(10) In this section-- 16
prescribed function see section 10C(6). 17
10C Delegation of prescribed functions 18
(1) The registrar may delegate the registrar's power 19
to delegate a prescribed function to a service 20
contractor. 21
Note-- 22
For the registrar's power to delegate, see section 161. 23
(2) A delegation under subsection (1) can not permit 24
the subdelegation of the delegated power. 25
(3) Also, the registrar may delegate a prescribed 26
function to a service contractor. 27
(4) A delegation under subsection (3) may permit the 28
subdelegation of the prescribed function by the 29
service contractor. 30
Page 102
Revenue Legislation Amendment Bill 2014
Part 7 Amendment of State Penalties Enforcement Act 1999
[s 74]
(5) However, the service contractor must not 1
delegate or subdelegate a prescribed function to 2
anyone other than-- 3
(a) an appropriately qualified agent, employee 4
or executive officer of the service 5
contractor; or 6
(b) an appropriately qualified subcontractor 7
engaged by the service contractor; or 8
(c) an appropriately qualified agent, employee 9
or executive officer of a service 10
subcontractor mentioned in paragraph (b). 11
(6) In this section-- 12
prescribed function means a function or power 13
of the registrar, or of SPER, under this Act that is 14
prescribed by regulation for this section. 15
Clause 74 Insertion of new ss 11A and 11B 16
After section 11-- 17
insert-- 18
11A Identity cards 19
(1) The registrar must issue an identity card to each 20
enforcement officer. 21
(2) The identity card must-- 22
(a) contain a recent photograph of the 23
enforcement officer; and 24
(b) contain a copy of the enforcement officer's 25
signature; and 26
(c) identify the person as an enforcement officer 27
appointed under this Act; and 28
(d) state an expiry date for the card. 29
Page 103
Revenue Legislation Amendment Bill 2014
Part 7 Amendment of State Penalties Enforcement Act 1999
[s 75]
(3) This section does not prevent the issue of a single 1
identity card to a person for this Act and other 2
purposes. 3
11B Return of identity card 4
If the office of a person as an enforcement officer 5
ends, the person must return the person's identity card 6
to the registrar within 21 days after the office ends 7
unless the person has a reasonable excuse. 8
Maximum penalty--40 penalty units. 9
Clause 75 Amendment of s 148 (Electronic transmission of 10
particular documents) 11
Section 148(1)-- 12
insert-- 13
Note-- 14
For service of documents under this Act, see section 15
158. 16
Clause 76 Amendment of s 152G (Disclosure of confidential 17
information--information acquired by an official in 18
official's capacity) 19
Section 152G(6), definition official, after `Act'-- 20
insert-- 21
, including a person who is providing, or has provided, 22
an authorised service under a service contract or 23
service subcontract 24
Clause 77 Amendment of s 158 (Service of document) 25
(1) Section 158(1)-- 26
omit, insert-- 27
(1) A document may be served under this Act-- 28
Page 104
Revenue Legislation Amendment Bill 2014
Part 7 Amendment of State Penalties Enforcement Act 1999
[s 78]
(a) as provided for under the Acts Interpretation 1
Act 1954, part 10; or 2
(b) if a person gives the person's email address 3
to SPER or the registrar--by sending the 4
document by email to the person's email 5
address; or 6
(c) in another way prescribed by regulation. 7
(2) Section 158-- 8
insert-- 9
(4) A document is taken to have been served on a 10
person-- 11
(a) for a document served by email under 12
subsection (1)(b)-- 13
(i) on the day the email is sent to the 14
person; or 15
(ii) if the email is sent after 5pm--on the 16
following business day; or 17
(b) for a document served in a way prescribed 18
by regulation--the day prescribed by 19
regulation for the method of service. 20
Note-- 21
For the time of giving a document by post, see the Acts 22
Interpretation Act 1954, section 39A(1)(b). 23
Clause 78 Amendment of s 161 (Delegation by registrar) 24
Section 161(1)-- 25
omit, insert-- 26
(1) Subject to section 10C, the registrar may delegate 27
functions and powers of the registrar, or of SPER, 28
under this Act to an appropriately qualified 29
person. 30
Page 105
Revenue Legislation Amendment Bill 2014
Part 7 Amendment of State Penalties Enforcement Act 1999
[s 79]
Clause 79 Amendment of s 165 (Regulation-making power) 1
Section 165-- 2
insert-- 3
(8) A regulation may prescribe a law to be a law that 4
does not apply to-- 5
(a) a service contractor under section 10A(4); 6
or 7
(b) a service subcontractor under section 8
10B(7). 9
(9) A regulation may prescribe a function or power 10
of the registrar, or of SPER, under this Act to be a 11
prescribed function for section 10C. 12
(10) A regulation may be made about-- 13
(a) the way in which a document may be served 14
under this Act; and 15
(b) when a document is taken to have been 16
served under this Act. 17
Clause 80 Amendment of sch 2 (Dictionary) 18
(1) Schedule 2, definitions appropriately qualified and public 19
service officer-- 20
omit. 21
(2) Schedule 2-- 22
insert-- 23
authorised service see section 10A(2). 24
service contract see section 10A(1). 25
service contractor see section 10A(1). 26
service subcontract see section 10B(2). 27
service subcontractor see section 10B(1). 28
(3) Schedule 2, definition enforcement officer-- 29
Page 106
Revenue Legislation Amendment Bill 2014
Part 8 Amendment of Taxation Administration Act 2001
[s 81]
insert-- 1
(d) another person authorised to perform the 2
functions, and exercise the powers, of an 3
enforcement officer. 4
Part 8 Amendment of Taxation 5
Administration Act 2001 6
Clause 81 Act amended 7
This part amends the Taxation Administration Act 2001. 8
Clause 82 Amendment of s 7 (Appointment of commissioner) 9
(1) Section 7(2), `a senior executive of the department'-- 10
omit, insert-- 11
an appropriately qualified person 12
(2) Section 7-- 13
insert-- 14
(3) It does not matter whether the appointee is or is 15
not already a public service officer. 16
Clause 83 Insertion of new pt 19 17
After part 18-- 18
insert-- 19
Part 19 Transitional provision 20
for Revenue Legislation 21
Amendment Act 2014 22
Page 107
Revenue Legislation Amendment Bill 2014
Part 8 Amendment of Taxation Administration Act 2001
[s 84]
176 Application of s 7 1
Section 7, as in force on the day this section 2
commences, is taken to have had effect on and from 19 3
February 2014. 4
Clause 84 Amendment of sch 2 (Dictionary) 5
Schedule 2, definition senior executive-- 6
omit. 7
© State of Queensland 2014
Authorised by the Parliamentary Counsel
Page 108
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