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This is a Bill, not an Act. For current law, see the Acts databases.


FINANCE LEGISLATION AMENDMENT (EMERGENCY RELIEF) BILL 2021

                      Western Australia


Finance Legislation Amendment (Emergency
              Relief) Bill 2021

                          Contents

       Part 1 -- Preliminary
 1.    Short title                                                2
 2.    Commencement                                               2
       Part 2 -- Taxation Administration
            Act 2003 amended
 3.    Act amended                                                3
 4.    Section 30 amended                                         3
 5.    Section 127 amended                                        3
 6.    Part 10 Division 7 inserted                                3
       Division 7 -- Emergency tax relief measures
       135.      Tax relief measures                        3
       135A.     Treasurer may declare tax relief measure
                 due to emergency                           4
       135B.     Amendment and revocation of tax relief
                 declaration                                6
       135C.     Provisions about tax relief declarations
                 and instruments of amendment or
                 revocation                                 7
       135D.     Procedural requirements for declared tax
                 relief measure                              7
       135E.     Effect of tax relief declaration            7
       135F.     Reassessments and refunds                  10
 7.    Section 138 inserted                                      10
       138.      Transitional provision for Finance
                 Legislation Amendment (Emergency
                 Relief) Act 2021                           10
 8.    Glossary amended                                          11




                              39--1                               page i
Finance Legislation Amendment (Emergency Relief) Bill 2021



Contents



              Part 3 -- First Home Owner Grant
                   Act 2000 amended
      9.      Act amended                                                 12
      10.     Section 3 amended                                           12
      11.     Section 37 amended                                          12
      12.     Part 4 Division 5A inserted                                 12
              Division 5A -- Emergency grant relief measures
              64A.      Grant relief measures                        12
              64B.      Treasurer may declare grant relief
                        measure due to emergency                     13
              64C.      Amendment and revocation of grant relief
                        declaration                                  15
              64D.      Provisions about grant relief declarations
                        and instruments of amendment or
                        revocation                                   15
              64E.      Procedural requirements for declared
                        grant relief measure                         16
              64F.      Effect of grant relief declaration           16
      13.     Part 5 inserted                                             18
              Part 5 -- Transitional provisions
              71.       Transitional provision for Finance
                        Legislation Amendment (Emergency
                        Relief) Act 2021                             18




page ii
                           Western Australia


                     LEGISLATIVE ASSEMBLY


  Finance Legislation Amendment (Emergency
                Relief) Bill 2021

                               A Bill for


An Act to amend the Taxation Administration Act 2003 and the First
Home Owner Grant Act 2000.



The Parliament of Western Australia enacts as follows:




                                                             page 1
    Finance Legislation Amendment (Emergency Relief) Bill 2021
    Part 1          Preliminary

    s. 1




1                          Part 1 -- Preliminary
2   1.       Short title
3            This is the Finance Legislation Amendment (Emergency Relief)
4            Act 2021.

5   2.       Commencement
6            This Act comes into operation as follows --
7             (a) Part 1 -- on the day on which this Act receives the
8                   Royal Assent;
9             (b) the rest of the Act -- on the day after that day.




    page 2
                     Finance Legislation Amendment (Emergency Relief) Bill 2021
                         Taxation Administration Act 2003 amended        Part 2

                                                                               s. 3



1         Part 2 -- Taxation Administration Act 2003 amended
2    3.        Act amended
3              This Part amends the Taxation Administration Act 2003.

4    4.        Section 30 amended
5              In section 30 delete "OSR" and insert:
6

7              Commissioner's
8


9    5.        Section 127 amended
10             In section 127(1) and (2) delete "OSR" and insert:
11

12             Commissioner's
13


14   6.        Part 10 Division 7 inserted
15             At the end of Part 10 insert:
16


17                   Division 7 -- Emergency tax relief measures
18          135.      Tax relief measures
19             (1)    A tax relief measure is any of the following --
20                     (a) a waiver or partial waiver of tax;
21                     (b) a reduction in a rate of tax;
22                     (c) an exemption that applies to any matter or class
23                           of matters in relation to which tax is payable;
24                     (d) a deferral of a requirement under the Pay-roll
25                           Tax Assessment Act 2002 to lodge 1 or more
26                           returns.


                                                                        page 3
     Finance Legislation Amendment (Emergency Relief) Bill 2021
     Part 2          Taxation Administration Act 2003 amended

     s. 6



1             (2)   Subsection (1) does not apply in relation to tax of the
2                   kind referred to in paragraph (c) of the definition of tax
3                   in the Glossary clause 1.

4           135A.   Treasurer may declare tax relief measure due to
5                   emergency
6             (1)   The Treasurer may, by written instrument, declare 1 or
7                   more tax relief measures if --
8                    (a) a declaration (an emergency declaration) of
9                          any of the following kinds has been made --
10                            (i) an emergency situation declaration
11                                  under the Emergency Management
12                                  Act 2005 section 50;
13                           (ii) a state of emergency declaration under
14                                  the Emergency Management Act 2005
15                                  section 56;
16                          (iii) a public health state of emergency
17                                  declaration under the Public Health
18                                  Act 2016 section 167;
19                         and
20                   (b) the Treasurer considers that the tax relief
21                         measure or measures are necessary to provide
22                         relief to taxpayers for the purpose of alleviating
23                         the financial or economic effects of the
24                         emergency to which the emergency declaration
25                         relates.
26            (2)   An instrument made under subsection (1), as amended
27                  from time to time under section 135B, is a tax relief
28                  declaration.
29            (3)   A tax relief declaration must specify the emergency
30                  declaration (the relevant emergency declaration) in
31                  relation to which it is made.



     page 4
           Finance Legislation Amendment (Emergency Relief) Bill 2021
               Taxation Administration Act 2003 amended        Part 2

                                                                     s. 6



1    (4)    A tax relief declaration must set out a description of
2           each declared tax relief measure, including by
3           specifying --
4             (a) for a tax relief measure referred to in
5                   section 135(1)(a), (b) or (c) --
6                      (i) the tax to which the measure applies;
7                           and
8                     (ii) the period in relation to which that tax is
9                           payable or in which liability to pay that
10                          tax arises; and
11                   (iii) the persons to whom the measure
12                          applies, which may be all taxpayers or
13                          taxpayers who meet specified eligibility
14                          conditions for the measure;
15                  or
16            (b) for a tax relief measure referred to in
17                  section 135(1)(d) --
18                     (i) the return or returns to which the
19                          measure applies; and
20                    (ii) the period to which that return or those
21                          returns relate; and
22                   (iii) the persons to whom the measure
23                          applies, which may be all persons
24                          required to lodge that return or those
25                          returns or persons who meet specified
26                          eligibility conditions for the measure.
27   (5)    The Treasurer cannot make a tax relief declaration
28          more than 12 months after the day on which the
29          relevant emergency declaration ceases to be in force.
30   (6)    A period specified under subsection (4)(a)(ii) or
31          (b)(ii) --
32            (a) must not be longer than 2 years; and


                                                                  page 5
     Finance Legislation Amendment (Emergency Relief) Bill 2021
     Part 2          Taxation Administration Act 2003 amended

     s. 6



1                    (b)    subject to subsection (1)(b) --
2                             (i) is not limited by reference to when the
3                                  tax relief declaration is made or the
4                                  period (the emergency period) for
5                                  which the relevant emergency
6                                  declaration is in force; and
7                            (ii) without limiting subparagraph (i), may
8                                  be a period that is wholly or partly
9                                  before the emergency period.

10          135B.   Amendment and revocation of tax relief declaration
11            (1)   The Treasurer may, by written instrument, amend a tax
12                  relief declaration.
13            (2)   A tax relief declaration cannot be amended under
14                  subsection (1) to add an additional tax relief measure,
15                  but can be amended under that subsection to replace a
16                  tax relief measure set out in the declaration with
17                  another tax relief measure that will have a substantially
18                  similar effect.
19            (3)   A tax relief declaration cannot be amended under
20                  subsection (1) to extend a period specified in the
21                  declaration under section 135A(4)(a)(ii) or (b)(ii) if the
22                  extension would result in the period being longer than
23                  2 years.
24            (4)   An instrument amending a tax relief declaration may
25                  provide that an amendment of the declaration applies
26                  on and from a day that is earlier than the day on which
27                  the instrument comes into operation.
28            (5)   The Treasurer may, by written instrument, revoke a tax
29                  relief declaration if the Treasurer considers that the tax
30                  relief measure or measures set out in the declaration are
31                  no longer necessary for the purpose referred to in
32                  section 135A(1)(b).


     page 6
             Finance Legislation Amendment (Emergency Relief) Bill 2021
                 Taxation Administration Act 2003 amended        Part 2

                                                                        s. 6



1    135C.    Provisions about tax relief declarations and
2             instruments of amendment or revocation
3      (1)    Before making a tax relief declaration or an instrument
4             amending or revoking a tax relief declaration, the
5             Treasurer must consult the Minister.
6      (2)    A tax relief declaration, or an instrument amending or
7             revoking a tax relief declaration, is subsidiary
8             legislation for the purposes of the Interpretation
9             Act 1984.

10   135D.    Procedural requirements for declared tax relief
11            measure
12     (1)    If a tax relief declaration is in operation, the
13            Commissioner may approve any procedural
14            requirements that the Commissioner considers are
15            necessary to enable the proper administration of a tax
16            relief measure set out in the declaration (for example,
17            requirements relating to applications or the provision of
18            information and evidence).
19     (2)    An approval under subsection (1) must be published on
20            the Commissioner's website.

21   135E.    Effect of tax relief declaration
22     (1)    In this section --
23            affected return, in relation to a tax relief measure of a
24            kind referred to in section 135(1)(d) that is set out in a
25            tax relief declaration, means a return --
26              (a) to which the measure applies as specified in the
27                     declaration under section 135A(4)(b)(i); and
28              (b) that relates to the period specified in the
29                     declaration under section 135A(4)(b)(ii) or part
30                     of that period;



                                                                    page 7
     Finance Legislation Amendment (Emergency Relief) Bill 2021
     Part 2          Taxation Administration Act 2003 amended

     s. 6



1                    affected tax, in relation to a tax relief measure of a
2                    kind referred to in section 135(1)(a), (b) or (c) that is
3                    set out in a tax relief declaration, means tax --
4                      (a) to which the measure applies as specified in the
5                             declaration under section 135A(4)(a)(i); and
6                      (b) that is payable in relation to the period
7                             specified in the declaration under
8                             section 135A(4)(a)(ii), or for which the liability
9                             to pay arises in that period, as the case requires;
10                   eligible person, in relation to a tax relief measure set
11                   out in a tax relief declaration, means a person --
12                     (a) to whom the measure applies as specified in the
13                            declaration under section 135A(4)(a)(iii) or
14                            (b)(iii); and
15                     (b) who has complied with the procedural
16                            requirements (if any) approved for the tax relief
17                            measure under section 135D.
18            (2)    This section applies if a tax relief declaration setting
19                   out a tax relief measure is in operation.
20            (3)    Despite any provision of a taxation Act --
21                    (a) the Commissioner must do everything
22                          necessary to give effect to the tax relief
23                          measure; and
24                    (b) without limiting paragraph (a), the applicable
25                          provisions set out in the Table apply in relation
26                          to the tax relief measure.
27                                           Table
                    Kind of tax relief                   Provisions
                       measure

                Waiver or partial           (a)   The Commissioner must
                waiver of tax                     waive or partly waive the


     page 8
 Finance Legislation Amendment (Emergency Relief) Bill 2021
     Taxation Administration Act 2003 amended        Part 2

                                                              s. 6



  Kind of tax relief                  Provisions
     measure
                               payment of affected tax by an
                               eligible person in accordance
                               with the declaration (and may
                               do so whether or not the
                               eligible person has already
                               paid the tax).
                         (b)   An eligible person's liability
                               to pay the tax waived is
                               extinguished by the waiver.
                         (c)   Part 5 Division 4 does not
                               apply in relation to the
                               waiver.

Reduction in rate of     The rate of affected tax payable by
tax                      an eligible person is, or is taken to
                         have been, the reduced rate
                         determined in accordance with the
                         declaration.

Exemption that           In determining the amount of
applies to any matter    affected tax payable by an eligible
or class of matters in   person, the exemption applies, or is
relation to which tax    taken to have applied, to the matter
is payable               or class of matters in accordance
                         with the declaration.

Deferral of              A requirement for an eligible
requirement under the    person to lodge an affected return
Pay-roll Tax             is deferred in accordance with the
Assessment Act 2002      declaration.
to lodge 1 or more
returns



                                                         page 9
     Finance Legislation Amendment (Emergency Relief) Bill 2021
     Part 2          Taxation Administration Act 2003 amended

     s. 7



1              (4)   The other provisions of this Act, and each other
2                    taxation Act, apply subject to the declaration and
3                    subsection (3) and, without limitation, all assessments,
4                    objections, review proceedings, recovery proceedings
5                    and enforcement proceedings must be made or
6                    conducted accordingly.

7           135F.    Reassessments and refunds
8              (1)   Subject to section 17, the Commissioner must make
9                    any reassessment necessary as a result of the making or
10                   amendment of a tax relief declaration and the operation
11                   of section 135E.
12             (2)   The Commissioner must refund tax to a taxpayer if, as
13                   a result of a reassessment under subsection (1), it
14                   appears that an overpayment of tax has been made.
15             (3)   Part 5 Division 3 does not apply to a refund under
16                   subsection (2).
17


18   7.        Section 138 inserted
19             At the end of Part 11 insert:
20


21          138.     Transitional provision for Finance Legislation
22                   Amendment (Emergency Relief) Act 2021
23             (1)   In this section --
24                   commencement day means the day on which the
25                   Finance Legislation Amendment (Emergency Relief)
26                   Act 2021 Part 2 comes into operation.
27             (2)   A tax relief declaration can be made in relation to an
28                   emergency declaration (as defined in section 135A(1))
29                   only if the emergency declaration --
30                     (a) is made on or after commencement day; or


     page 10
                    Finance Legislation Amendment (Emergency Relief) Bill 2021
                        Taxation Administration Act 2003 amended        Part 2

                                                                                    s. 8



1                      (b)    was made in the period beginning on
2                             1 March 2020 and ending immediately before
3                             commencement day (whether or not the
4                             emergency declaration ceased to be in force
5                             before commencement day).
6


7    8.         Glossary amended
8         (1)   In the Glossary clause 1 delete the definition of OSR website.
9         (2)   In the Glossary clause 1 insert in alphabetical order:
10

11                    Commissioner's website means a website maintained by or
12                    on behalf of the Commissioner;
13                    tax relief declaration has the meaning given in
14                    section 135A(2);
15                    tax relief measure has the meaning given in section 135(1);
16




                                                                            page 11
     Finance Legislation Amendment (Emergency Relief) Bill 2021
     Part 3          First Home Owner Grant Act 2000 amended

     s. 9



1     Part 3 -- First Home Owner Grant Act 2000 amended
2    9.        Act amended
3              This Part amends the First Home Owner Grant Act 2000.

4    10.       Section 3 amended
5              In section 3(1) insert in alphabetical order:
6

7                      Commissioner's website means a website maintained
8                      by or on behalf of the Commissioner;
9                      grant relief declaration has the meaning given in
10                     section 64B(2);
11                     grant relief measure has the meaning given in
12                     section 64A(1);
13


14   11.       Section 37 amended
15             In section 37(1)(a) after "owner" insert:
16

17             grant
18


19   12.       Part 4 Division 5A inserted
20             After Part 4 Division 5 insert:
21


22              Division 5A -- Emergency grant relief measures
23          64A.       Grant relief measures
24             (1)     A grant relief measure is --
25                      (a) an increase in a grant amount; or
26                      (b) an increase in a cap amount.


     page 12
             Finance Legislation Amendment (Emergency Relief) Bill 2021
                 First Home Owner Grant Act 2000 amended         Part 3

                                                                      s. 12



1      (2)    For the purposes of subsection (1)(a), a grant amount
2             is an amount that, under section 19, is the amount of a
3             first home owner grant in relation to a transaction
4             unless the consideration for the transaction is less than
5             that amount.

6    64B.     Treasurer may declare grant relief measure due to
7             emergency
8      (1)    The Treasurer may, by written instrument, declare 1 or
9             more grant relief measures if --
10             (a) a declaration (an emergency declaration) of
11                   any of the following kinds has been made --
12                      (i) an emergency situation declaration
13                            under the Emergency Management
14                            Act 2005 section 50;
15                     (ii) a state of emergency declaration under
16                            the Emergency Management Act 2005
17                            section 56;
18                    (iii) a public health state of emergency
19                            declaration under the Public Health
20                            Act 2016 section 167;
21                   and
22             (b) the Treasurer considers that the grant relief
23                   measure or measures are necessary to provide
24                   relief to persons eligible for the first home
25                   owner grant for the purpose of alleviating the
26                   financial or economic effects of the emergency
27                   to which the emergency declaration relates.
28     (2)    An instrument made under subsection (1), as amended
29            from time to time under section 64C, is a grant relief
30            declaration.




                                                                   page 13
     Finance Legislation Amendment (Emergency Relief) Bill 2021
     Part 3          First Home Owner Grant Act 2000 amended

     s. 12



1              (3)   A grant relief declaration must specify the emergency
2                    declaration (the relevant emergency declaration) in
3                    relation to which it is made.
4              (4)   A grant relief declaration must set out a description of
5                    each declared grant relief measure, including by
6                    specifying --
7                      (a) the transactions to which the measure applies,
8                            which may be all transactions or transactions
9                            that meet specified eligibility conditions for the
10                           measure; and
11                     (b) the period in which the commencement dates of
12                           those transactions occur; and
13                     (c) the persons to whom the measure applies,
14                           which may be all persons or persons who meet
15                           specified eligibility conditions for the measure.
16             (5)   The Treasurer cannot make a grant relief declaration
17                   more than 12 months after the day on which the
18                   relevant emergency declaration ceases to be in force.
19             (6)   A period specified under subsection (4)(b) --
20                    (a) must not be longer than 2 years; and
21                    (b) subject to subsection (1)(b) --
22                            (i) is not limited by reference to when the
23                                  grant relief declaration is made; and
24                           (ii) is not limited by reference to the period
25                                  for which the relevant emergency
26                                  declaration is in force, except that it
27                                  must not be a period that is wholly
28                                  before that period.




     page 14
             Finance Legislation Amendment (Emergency Relief) Bill 2021
                 First Home Owner Grant Act 2000 amended         Part 3

                                                                         s. 12



1    64C.     Amendment and revocation of grant relief
2             declaration
3      (1)    The Treasurer may, by written instrument, amend a
4             grant relief declaration.
5      (2)    A grant relief declaration cannot be amended under
6             subsection (1) to add an additional grant relief measure.
7      (3)    A grant relief declaration cannot be amended under
8             subsection (1) to extend a period specified in the
9             declaration under section 64B(4)(b) if the extension
10            would result in the period being longer than 2 years.
11     (4)    An instrument amending a grant relief declaration may
12            provide that an amendment of the declaration applies
13            on and from a day that is earlier than the day on which
14            the instrument comes into operation.
15     (5)    The Treasurer may, by written instrument, revoke a
16            grant relief declaration if the Treasurer considers that
17            the grant relief measure or measures set out in the
18            declaration are no longer necessary for the purpose
19            referred to in section 64B(1)(b).

20   64D.     Provisions about grant relief declarations and
21            instruments of amendment or revocation
22     (1)    Before making a grant relief declaration or an
23            instrument amending or revoking a grant relief
24            declaration, the Treasurer must consult the Minister.
25     (2)    A grant relief declaration, or an instrument amending
26            or revoking a grant relief declaration, is subsidiary
27            legislation for the purposes of the Interpretation
28            Act 1984.




                                                                   page 15
     Finance Legislation Amendment (Emergency Relief) Bill 2021
     Part 3          First Home Owner Grant Act 2000 amended

     s. 12



1            64E.    Procedural requirements for declared grant relief
2                    measure
3              (1)   If a grant relief declaration is in operation, the
4                    Commissioner may approve any procedural
5                    requirements that the Commissioner considers are
6                    necessary to enable the proper administration of a grant
7                    relief measure set out in the declaration (for example,
8                    requirements relating to applications or the provision of
9                    information and evidence).
10             (2)   An approval under subsection (1) must be published on
11                   the Commissioner's website.

12           64F.    Effect of grant relief declaration
13             (1)   In this section --
14                   affected transaction, in relation to a grant relief
15                   measure that is set out in a grant relief declaration,
16                   means a transaction --
17                     (a) to which the measure applies as specified in the
18                            declaration under section 64B(4)(a); and
19                     (b) the commencement date of which occurs in the
20                            period specified in the declaration under
21                            section 64B(4)(b);
22                   eligible person, in relation to a grant relief measure
23                   that is set out in a grant relief declaration, means a
24                   person --
25                     (a) to whom the measure applies as specified in the
26                            declaration under section 64B(4)(c); and
27                     (b) who has complied with the procedural
28                            requirements (if any) approved for the grant
29                            relief measure under section 64E.




     page 16
           Finance Legislation Amendment (Emergency Relief) Bill 2021
               First Home Owner Grant Act 2000 amended         Part 3

                                                                      s. 12



1    (2)    This section applies if a grant relief declaration setting
2           out a grant relief measure is in operation.
3    (3)    Despite any other provision of this Act, the
4           Commissioner must do everything necessary to give
5           effect to the grant relief measure, including authorising
6           the payment of any amount or additional amount to
7           which a person is entitled as a result of the measure.
8    (4)    Without limiting subsection (3) --
9            (a) if the grant relief measure is an increase in a
10                grant amount -- despite section 19, the amount
11                of any first home owner grant payable in
12                relation to an affected transaction on an
13                application by an eligible person is, or is taken
14                to have been, the amount determined in
15                accordance with the increased grant amount set
16                out in the declaration; and
17           (b) if the grant relief measure is an increase in a
18                cap amount -- despite section 14AD and any
19                regulations made for the purposes of that
20                section, the cap amount that applies in relation
21                to an affected transaction on an application by
22                an eligible person is, or is taken to have been,
23                the increased cap amount set out in the
24                declaration.
25   (5)    The other provisions of this Act apply subject to the
26          declaration and subsections (3) and (4) and, without
27          limitation, all decisions, payments, objections, review
28          proceedings, repayment proceedings and enforcement
29          proceedings must be made or conducted accordingly.
30




                                                                  page 17
     Finance Legislation Amendment (Emergency Relief) Bill 2021
     Part 3          First Home Owner Grant Act 2000 amended

     s. 13



1    13.           Part 5 inserted
2                  After section 70 insert:
3


4                         Part 5 -- Transitional provisions
5            71.         Transitional provision for Finance Legislation
6                        Amendment (Emergency Relief) Act 2021
7                  (1)   In this section --
8                        commencement day means the day on which the
9                        Finance Legislation Amendment (Emergency Relief)
10                       Act 2021 Part 3 comes into operation.
11                 (2)   A grant relief declaration can be made in relation to an
12                       emergency declaration (as defined in section 64B(1))
13                       only if the emergency declaration is in force on
14                       commencement day or is made on or after
15                       commencement day.
16




 


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