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