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STATE TAXATION ACTS (FURTHER MISCELLANEOUS AMENDMENTS) BILL 2001

                 PARLIAMENT OF VICTORIA

        State Taxation Acts (Further Miscellaneous
                 Amendments) Act 2000
                                    Act No.


                        TABLE OF PROVISIONS
Clause                                                                    Page

PART 1--PRELIMINARY                                                          1
  1.     Purpose                                                             1
  2.     Commencement                                                        2

PART 2--FIRST HOME OWNER GRANT ACT 2000                                      3
  3.     New Zealand citizens eligible                                       3
  4.     Eligibility criterion 4--prior relevant interests in property       3

PART 3--LAND TAX ACT 1958                                                    5
  5.     Pro rata exemption for charitable purposes                          5

PART 4--PAY-ROLL TAX ACT 1971                                                6
  6.     Exemption for apprentices                                           6

PART 5--STAMPS ACT 1958                                                      7
  7.     Private unit trust schemes                                          7
  8.     Motor vehicle duty                                                  7

PART 6--TAXATION ADMINISTRATION ACT 1997                                     9
  9.     Payment of tax assessed                                             9
  10.    Refunds of tax                                                      9
  11.    New section 115 substituted                                        10
         115.    Refund of amount                                           10
  12.    Consequential amendment of section 116                             11
  13.    Electronic service                                                 11
  14.    New section 125A inserted                                          11
         125A. When is service effective?                                   11




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541131B.I1-15/11/2000                            BILL LA CIRCULATION 15/11/2000

 


 

Clause Page 15. Supreme Court--limitation of jurisdiction 12 16. Transitional provisions 12 ENDNOTES 15 ii 541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000

 


 

PARLIAMENT OF VICTORIA Initiated in Assembly 1 November 2000 A BILL to make further miscellaneous amendments to the First Home Owner Grant Act 2000, the Land Tax Act 1958, the Pay-roll Tax Act 1971, the Stamps Act 1958 and the Taxation Administration Act 1997 and for other purposes. State Taxation Acts (Further Miscellaneous Amendments) Act 2000 The Parliament of Victoria enacts as follows: PART 1--PRELIMINARY 1. Purpose The purpose of this Act is to make further miscellaneous amendments to the First Home 5 Owner Grant Act 2000, the Land Tax Act 1958, 1 541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000

 


 

State Taxation Acts (Further Miscellaneous Amendments) Act 2000 s. 2 Act No. the Pay-roll Tax Act 1971, the Stamps Act 1958 and the Taxation Administration Act 1997. 2. Commencement (1) This Act (except section 3) comes into operation 5 on the day on which it receives the Royal Assent. (2) Section 3 is deemed to have come into operation on 1 July 2000. _______________ 2 541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000

 


 

State Taxation Acts (Further Miscellaneous Amendments) Act 2000 s. 3 Act No. PART 2--FIRST HOME OWNER GRANT ACT 2000 See: 3. New Zealand citizens eligible Act No. 5/2000 In section 3 of the First Home Owner Grant Act and 2000, for the definition of "permanent resident" amending Act No. 5 substitute-- 42/2000. LawToday: ' "permanent resident" means-- www.dms. dpc.vic. (a) the holder of a permanent visa within gov.au the meaning of section 30(1) of the Migration Act 1958 of the 10 Commonwealth; or (b) a New Zealand citizen who is the holder of a special category visa within the meaning of section 32 of that Act;'. 4. Eligibility criterion 4--prior relevant interests in 15 property (1) In section 10 of the First Home Owner Grant Act 2000, sub-section (3) is repealed. (2) After section 11(2) of the First Home Owner Grant Act 2000 insert-- 20 "(3) An applicant is ineligible if the applicant or the applicant's spouse has, on or after 1 July 2000 and before the date on which the application is made, held an interest in property (other than property to which the 25 application relates) used at any time on or after 1 July 2000 as the residence of the applicant or the applicant's spouse, being-- (a) a relevant interest in residential property in Victoria; or 3 541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000

 


 

State Taxation Acts (Further Miscellaneous Amendments) Act 2000 s. 4 Act No. (b) an interest in residential property in another State or a Territory that is a relevant interest under the corresponding law of that State or 5 Territory.". _______________ 4 541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000

 


 

State Taxation Acts (Further Miscellaneous Amendments) Act 2000 s. 5 Act No. PART 3--LAND TAX ACT 1958 See: 5. Pro rata exemption for charitable purposes Act No. 6289 (1) In the Land Tax Act 1958-- Reprint No. 10 as at (a) in section 8(2), for "Tax on land referred to 14 October 5 in section 9(1)(c) or (d) which is subject to 1999. LawToday: tax because of the operation of sub-section www.dms. (2) of section 9" substitute "Tax on land dpc.vic. gov.au referred to in section 9(1)(c) that is subject to tax because of section 9(2) and tax on land 10 owned by a charitable institution that is not exempt from tax under section 9(1)(d) (whether because of section 9(2AAA) or otherwise)"; (b) in section 9(2)-- 15 (i) for "paragraphs (b), (c), (d), (e)" substitute "paragraphs (b), (c), (e)"; (ii) omit "or (d)" where twice occurring. (2) After section 9(2A) of the Land Tax Act 1958 insert-- 20 "(2AAA) If the Commissioner is satisfied that part only of land is used by a charitable institution exclusively for charitable purposes-- (a) land tax is assessable on the remaining 25 part of the land, unless an exemption (other than sub-section (1)(d)) applies to the remaining part; and (b) section 3A applies, if necessary, for that purpose.". 30 _______________ 5 541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000

 


 

State Taxation Acts (Further Miscellaneous Amendments) Act 2000 s. 6 Act No. PART 4--PAY-ROLL TAX ACT 1971 See: 6. Exemption for apprentices Act No. 8154 In section 10(1)(k) of the Pay-roll Tax Act 1971 Reprint No. 7 for "exempted by the Minister from the as at 1 September 5 application of this Act" substitute "declared by 1999 the Minister to be an apprentice or scheme, or and amending class of apprentices or schemes, to which an Act Nos exemption under this section applies.". 6/2000 and 42/2000. LawToday: www.dms. dpc.vic. gov.au _______________ 10 6 541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000

 


 

State Taxation Acts (Further Miscellaneous Amendments) Act 2000 s. 7 Act No. PART 5--STAMPS ACT 1958 See: 7. Private unit trust schemes Act No. 6375 In section 75N of the Stamps Act 1958-- Reprint No. 16 as at (a) in sub-section (1), for the definition of 3 July 2000. 5 "private unit trust scheme" substitute-- LawToday: www.dms. dpc.vic. ' "private unit trust scheme" means a unit gov.au trust scheme that is not a public unit trust scheme1;'; (b) sub-section (2) is repealed. 10 8. Motor vehicle duty In section 137AK of the Stamps Act 1958, for sub-sections (4) and (5) substitute-- "(4) If a registered used car dealer does not comply with this section, the registered used 15 car dealer is liable to a penalty of-- (a) an amount equal to the amount referred to in sub-section (1)(b) and interest on that amount at the rate of 20% per annum from the day on which the 20 payment under that sub-section was required; or (b) $25-- whichever is the greater. (5) The penalty imposed by sub-section (4) is in 25 addition to the dealer's liability for any amount under sub-section (1)(b) and for any penalty payable under section 17(3). (6) The Comptroller, in such circumstances as the Comptroller considers appropriate, may 7 541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000

 


 

State Taxation Acts (Further Miscellaneous Amendments) Act 2000 s. 8 Act No. remit the penalty imposed by sub-section (4) by any amount.". _______________ 8 541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000

 


 

State Taxation Acts (Further Miscellaneous Amendments) Act 2000 s. 9 Act No. PART 6--TAXATION ADMINISTRATION ACT 1997 See: 9. Payment of tax assessed Act No. 40/1997 After section 14(2) of the Taxation Reprint No. 1 Administration Act 1997 insert-- as at 25 March 5 "(3) An amount of tax assessed in a notice of 1999 and assessment is payable on or before the day amending specified by the Commissioner in the notice Act Nos 34/1999, of assessment.". 47/1999 and 53/1999. LawToday: www.dms. dpc.vic. gov.au 10. Refunds of tax 10 (1) After section 18(4) of the Taxation Administration Act 1997 insert-- "(5) For the avoidance of doubt, it is declared that an amount by which tax is overpaid is taken to be tax for the purposes of this Part.". 15 (2) After section 96(1) of the Taxation Administration Act 1997 insert-- "(1A) A reference in sub-section (1)(d) to a decision does not include a refusal by the Commissioner to refund tax paid or 20 purportedly paid by the taxpayer. (1B) For the avoidance of doubt, it is declared that an amount by which tax is overpaid is taken to be tax for the purposes of sub-section (1A).". 25 (3) In section 114(1) of the Taxation Administration Act 1997, for "Within" substitute "Subject to section 115, within". 9 541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000

 


 

State Taxation Acts (Further Miscellaneous Amendments) Act 2000 s. 11 Act No. 11. New section 115 substituted For section 115 of the Taxation Administration Act 1997 substitute-- '115. Refund of amount 5 (1) If-- (a) a taxpayer's objection to an assessment is allowed in whole or in part; or (b) a taxpayer's review or appeal in respect of an assessment is upheld-- 10 the Commissioner must refund any amount paid under the assessment that is in excess of a requirement for payment under the relevant taxation law. (2) If-- 15 (a) a taxpayer's objection to a decision other than an assessment is allowed in whole or in part; or (b) a taxpayer's review or appeal in respect of a decision other than an assessment 20 is upheld-- the Commissioner must refund any amount paid in the relevant period in excess of a requirement for payment under the relevant taxation law. 25 (3) In sub-section (2), the "relevant period" is the period of 3 years immediately preceding the earlier of-- (a) the date of the decision; (b) if the decision was made in response to 30 a written request from the taxpayer that included a description of the facts and circumstances on which the request was 10 541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000

 


 

State Taxation Acts (Further Miscellaneous Amendments) Act 2000 s. 12 Act No. based--the date of the request for the decision.'. 12. Consequential amendment of section 116 In section 116(a) of the Taxation Administration 5 Act 1997, after "overpaid" insert "that is refunded". 13. Electronic service In section 125(1)(d) of the Taxation Administration Act 1997, after "facsimile" 10 insert "or other electronic". 14. New section 125A inserted After section 125 of the Taxation Administration Act 1997 insert-- "125A. When is service effective? 15 (1) For the purposes of a taxation law, a document must be taken, unless the contrary is proved, to have been served on or given to a person by the Commissioner-- (a) in the case of delivery in person--at the 20 time the document is delivered; (b) in the case of posting--2 business days after the day on which the document was posted; (c) in the case of a facsimile or other 25 electronic transmission--at the time the facsimile or transmission is received. (2) If a facsimile or other electronic transmission is received after 4.00 p.m. on any day, it must be taken to have been received on the 30 next business day.". 11 541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000

 


 

State Taxation Acts (Further Miscellaneous Amendments) Act 2000 s. 15 Act No. 15. Supreme Court--limitation of jurisdiction At the end of section 135 of the Taxation Administration Act 1997 insert-- "(2) It is the intention of clause 13(8), (9) and 5 (10) in Schedule 1 to alter or vary section 85 of the Constitution Act 1975.". 16. Transitional provisions In Schedule 1 to the Taxation Administration Act 1997, after clause 13(4) insert-- 10 '(5) Section 96(1A), as inserted by section 10(2) of the State Taxation Acts (Further Miscellaneous Amendments) Act 2000, extends to any refusal by the Commissioner to refund tax paid or purportedly paid by a taxpayer that was made by the 15 Commissioner before the commencement of that section 10(2). (6) For the purposes of sub-clause (5) and section 96(1A), a failure by the Commissioner to refund tax within the period of 3 months after the application for 20 refund is lodged with the Commissioner is taken to be a refusal to refund the tax. (7) Section 115, as substituted by section 11 of the State Taxation Acts (Further Miscellaneous Amendments) Act 2000, extends to-- 25 (a) any assessment or decision made; and (b) any objection allowed, or review or appeal upheld-- before the commencement of that section 11. (8) If-- 30 (a) a taxpayer applied before 15 October 1993 for a refund of an amount paid or purportedly paid under a taxation law; and (b) the Commissioner refused or failed to refund the amount; and 12 541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000

 


 

State Taxation Acts (Further Miscellaneous Amendments) Act 2000 s. 16 Act No. (c) the taxpayer did not commence proceedings in any court for the refund or recovery of the amount before 14 November 2000-- the taxpayer or any other person is not entitled, on or 5 after 14 November 2000, to commence proceedings in any court for the refund or recovery of the amount or any part of it. (9) If-- (a) a taxpayer applied before 15 October 1993 for 10 a refund of an amount paid or purportedly paid under a taxation law; and (b) the Commissioner refused to refund the amount; and (c) the taxpayer lodged an objection to the refusal 15 of the Commissioner to refund the amount; and (d) the objection had not been determined by the Commissioner before 14 November 2000-- the Commissioner is not entitled to determine the objection on or after 14 November 2000 and the 20 taxpayer or any other person is not entitled, on or after 14 November 2000, to take any further action in respect of the objection or commence proceedings in any court for the refund or recovery of the amount or any part of it. 25 (10) If a person commenced proceedings on or after 14 November 2000 but before the day on which the State Taxation Acts (Further Miscellaneous Amendments) Act 2000 received the Royal Assent ("the commencement day"), being proceedings that 30 the person would not have been entitled to commence because of sub-clause (8) or (9) had those sub-clauses been in operation at the time, the court must, as soon as practicable after the commencement day, dismiss those proceedings. 35 (11) Nothing in sub-clause (5), (6), (7), (8), (9) or (10) affects the rights of the parties in the proceedings in the Supreme Court between-- (a) Drake Personnel Limited (ARBN 007 504 609) and Others and the Commissioner of State 40 Revenue of the State of Victoria (No. 5418 of 1994); 13 541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000

 


 

State Taxation Acts (Further Miscellaneous Amendments) Act 2000 s. 16 Act No. (b) Select Appointments Pty Ltd (ACN 003 840 546) and the Commissioner of State Revenue of the State of Victoria (No. 5930 of 1998); 5 (c) MediHealth 2000 Pty Ltd (ACN 061 789 786) and the Commissioner of Pay-roll Tax for the State of Victoria (No. 5911 of 1997).'. 14 541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000

 


 

State Taxation Acts (Further Miscellaneous Amendments) Act 2000 Endnotes Act No. ENDNOTES 1 S. 7: "Public unit trust scheme" is defined in section 3. By Authority. Government Printer for the State of Victoria. 15 541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000

 


 

 


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