Australian Capital Territory Repealed Acts

This legislation has been repealed.

TAXATION (ADMINISTRATION) ORDINANCE 1987

TABLE OF PROVISIONS

   PART I--PRELIMINARY SHORT TITLE 1. THIS ORDINANCE MAY BE CITED AS THE TAXATION (ADMINISTRATION) ORDINANCE 1987.1

   2.      This Ordinance shall come into operation on such date as is fixed by the Minister by notice in the Gazette.  
   3.      For the purposes of this Ordinance, each of the following is a tax law:  
   4.      (1) In this Ordinance, unless the contrary intention appears:“accounting records” includes:  

   PART II--ADMINISTRATION

   5.      (1) There shall be a Commissioner for Australian Capital Territory Revenue Collections appointed by the Minister.  
   6.      (1) There shall be a Deputy Commissioner for Australian Capital Territory Revenue Collections appointed by the Minister.  
   7.      A person is not eligible for appointment as Commissioner or Deputy Commissioner unless the person is a public servant.  
   8.      (1) The Minister may, at any time, terminate the appointment of a person as Commissioner or Deputy Commissioner.  
   9.      (1) The Commissioner may, either generally or as otherwise provided by the instrument of delegation, by writing signed by him or her, delegate any of his or her powers or functions under a tax law, other than this power of delegation.  
   10.     (1) The Minister may appoint a person to act as Commissioner or Deputy Commissioner:  
   11.     The Commissioner shall, as soon as practicable after 30 June each year, prepare and give to the Minister a report on the working of each tax law during the last preceding financial year.  
   12.     (1) For the purposes of a tax law, an authorised tax officer shall have full and free access to:  

   PART III--ASSESSMENTS AND RELATED MATTERS

   13.     A return purporting to be made and signed by or on behalf of a person shall be taken to have been made and signed by the person or with his or her authority unless the contrary is established.  
   14.     A trustee of a deceased person shall lodge any returns that the person would be required to lodge if he or she were alive.  
   15.     The Commissioner shall assess the amount of tax, duty or a licence fee payable in respect of a return from the information in the return and any other information available.  
   16.     (1) The Commissioner shall:  
   17.     (1) Lodging a return for assessment shall not be taken to relieve the person liable to pay tax, duty, or a licence fee in relation to the return from the liability to pay it in accordance with the relevant tax law.  
   18.     (1) The Commissioner may, at any time, by instrument served on a person who has:  
   19.     A person is not excused from giving information or producing a document in compliance with an instrument served on the person pursuant to section 18, or in compliance with an order of a court pursuant to section 47, on the ground that the information or document might tend to incriminate the person, but the person's answer to any question asked in the order or instrument or any information given by the person pursuant to the order or instrument is not admissible in evidence against him or her in criminal proceedings other than proceedings for a tax offence.  
   20.     (1) Where:  
   21.     As soon as practicable after making an assessment pursuant to section 20 under which an amount of tax, duty or a licence fee is assessed to be payable, the Commissioner shall cause notice of the assessment, the amount payable, and the amount (if any) of the tax, duty or licence fee that was overpaid or underpaid, to be given to the person adjudged by the Commissioner to be liable to pay the tax, duty or licence fee.  
   22.     (1) The Commissioner may, within the period of 3 years after assessing an amount of tax, duty, penalty tax payable under section 30 or a licence fee, amend the assessment by making such alterations or additions to it as he or she thinks necessary.  
   23.     The Commissioner has the same powers of assessment in relation to a trustee of a deceased person as he or she would have in relation to the person if the person were alive.  
   24.     The validity of an assessment shall not be taken to be affected only because this Ordinance has not been complied with.  
   25.     Tax, duty or a licence fee that is payable but has not been paid shall be remitted in the same circumstances as those in which it would be refunded under a tax law if it had been paid.  

   PART IV--PAYMENT OF TAXES, DUTIES, PENALTY TAX AND INTEREST

   26.     (1) Tax in respect of a return is due and payable on the last day on which the return is required to be lodged under the relevant tax law, or within such further time as the Commissioner allows.  
   27.     (1) Where 2 or more instruments together but not separately relate to the same matter, for the purposes of a tax law the instruments shall be treated as a single instrument executed at the time when the later or last instrument respectively was executed.  
   28.     Where tax or duty in relation to an instrument is payable in respect of an amount expressed in the instrument otherwise than in Australian currency, the tax or duty shall be calculated in Australian currency at the rate of exchange current at the date of the instrument.  
   29.     Where an amount of tax, duty, penalty tax, a licence fee or interest calculated in accordance with a tax law is not a multiple of 1 cent, the amount shall:  
   30.     (1) A person who fails:  
   31.     (1) If an amount of tax, duty, penalty tax payable under subsection 30 (1) or (2) or a licence fee is not paid on or before the due date, the person liable to pay it is liable to pay an additional amount, calculated at the rate of 20% per annum of the unpaid amount, from and including:  
   32.     (1) The Commissioner may remit all or part of an amount of penalty tax payable by a person in relation to an amount of tax, duty, penalty tax or a licence fee if the Commissioner is satisfied:  
   33.     If, because of an assessment in relation to a return or an instrument, or an assessment pursuant to subsection 20 (1) in relation to the registration of a vehicle, a person has overpaid an amount of tax, duty or a licence fee, the overpaid amount shall be refunded to the person.  
   34.     (1) Where, on considering an objection, the Commissioner, the Tribunal or a court finds that part or all of an amount of tax, duty or a licence fee paid by a person has been overpaid, interest calculated in accordance with this Part is payable to the person by the Commonwealth on the overpaid amount.  
   35.     (1) The determined amount of interest is payable on an overpaid amount.  
   36.     Interest is not payable to a person on an overpaid amount of penalty tax payable under section 31 in respect of any periods in relation to which the overpaid amount has been passed on by the person to another person and has not been refunded to the other person by the first-mentioned person.  
   37.     (1) Where the amount of interest that would, but for this subsection, be payable on an overpaid amount is:  
   38.     (1) Where, under an amendment of an assessment of an amount of tax, duty or a licence fee payable by a person, the amount payable is increased, interest calculated in accordance with this Division is payable by the person on the underpaid amount.  
   39.     U is the number of whole dollars in the underpaid amount.  
   40.     Where the amount of interest that would, but for this subsection, be payable on an underpaid amount is:  

   PART V--RECOVERY OF TAXES AND DUTIES

   41.     Tax, duty, penalty tax or a licence fee, on becoming due and payable, is recoverable by the Commonwealth in a court of competent jurisdiction as a debt due.  
   42.     (1) The Commissioner has the same powers and remedies in relation to the trustee of a deceased person for the recovery of tax, duty, penalty tax or a licence fee from the person's estate as the Commissioner would have in relation to the person if the person were alive.  
   43.     (1) The Commissioner may, by notice in writing served on a debtor of a person in relation to an amount of a tax liability of the person, require the debtor to pay to the Commissioner an amount equal to the debt owed by the debtor to the person, or equal to the amount payable in respect of the liability, whichever is less.  
   44.     (1) The Commissioner may, by notice in writing served on an agent of a non-resident in relation to an amount of a tax liability of the non-resident, require the agent to pay to the Commissioner an amount equal to the amount payable in respect of the liability, or equal to any amount that the agent is required to retain under paragraph (2) (a), whichever is less.  
   45.     (1) If:  

   PART VI--OFFENCES AND PROSECUTIONS

   46.     (1) A person who contravenes a requirement of a tax law:  
   47.     (1) Where:  
   48.     (1) Where:  
   49.     (1) A reference in this Division to a statement made to a tax officer shall be read as a reference to a statement made to a tax officer orally, in writing, by means of a data processing device or in any other way.  
   50.     (1) A person who:  
   51.     (1) If:  
   52.     A person who:  
   53.     (1) Where:  
   54.     (1) Where:  
   55.     A person who, without reasonable excuse:  
   56.     (1) If a corporation does or omits to do any act or thing of which the doing or omission constitutes a tax offence, a person (by whatever name called and whether or not the person is an officer of the corporation) who is concerned in, or takes part in, the management of the corporation shall be taken to have committed the tax offence and is punishable accordingly.  
   57.     (1) A person liable to pay an amount of tax, duty or a licence fee who knowingly avoids paying, or disclosing his or her liability to pay, part or all of that amount is guilty of an offence punishable, on conviction, by a fine not exceeding $1,000.  
   58.     If a person contravenes a tax law by which the person is required to do anything within a particular period, the person commits an offence on each day on which the failure to do that thing continues (including any such day on which the person is convicted of the offence and any subsequent such day).  
   59.     A prosecution for a tax offence may be commenced at any time.  
   60.     (1) A tax offence committed by a corporation is punishable on summary conviction.  
   62.     (1) If a prosecution is instituted against a person for an offence against subsection 46 (1) or 50 (1) or (3) constituted by an act or omission, the person is not liable to pay any penalty tax that he or she would, but for this subsection, be liable to pay in respect of the act or omission.  
   63.     (1) Where:  
   64.     Where:  

   PART VII--CO-OPERATION WITH OTHER TAXATION AUTHORITIES

   65.     In this Part, unless the contrary intention appears:“authorised officer” means a person authorised under subsection 66 (1) to conduct an investigation; “reciprocating jurisdiction” means a jurisdiction, being the Commonwealth, a State or another Territory, under a law of which a tax officer is authorised to give to the Commissioner, for the purposes of the administration of a tax law, information within the knowledge of the tax officer; “tax law” means:  
   66.     (1) If a tax officer of a reciprocating jurisdiction refers a matter, in writing, to the Commissioner for investigation, the Commissioner may authorise a tax officer of the Territory or of that jurisdiction to conduct an investigation into the matter.  
   67.     Notwithstanding any secrecy provision of a tax law within the meaning of this Ordinance, the Commissioner may give information disclosed or obtained under such a tax law to a tax officer of a reciprocating jurisdiction for the purposes of the administration of a tax law of that jurisdiction.  

   PART VIII--DISCLOSURE OF INFORMATION TO NATIONAL CRIME AUTHORITY

   68.     In this Part, unless the contrary intention appears:“Act” means the National Crime Authority Act 1984; “acting member”, in relation to the Authority, has the same meaning as in the Act; “Authority” means the National Crime Authority; “member”, in relation to the Authority, has the same meaning as in the Act; “prescribed investigation” has the same meaning as in the Act; “special investigation” has the same meaning as in the Act; “tax-related investigation” means a prescribed investigation to the extent that it relates to a tax offence or tax offences.  
   69.     Notwithstanding section 97, the Commissioner may disclose information to the Authority for the purposes of a tax-related investigation.  
   70.     (1) If the Authority considers that the Commissioner may have acquired information under a tax law that is relevant to a special investigation being conducted by the Authority, a member of the Authority may apply to a Judge of the Supreme Court for an order under subsection (4).  

   PART IX--EVIDENCE

   71.     For the purposes of subsection 48 (1) or (2) or 53 (1), (2) or (3), in proceedings for an offence under Division 1 or 2 of Part VI, a certificate of the Commissioner setting out such facts as the Commissioner considers relevant with respect to:  
   72.     Where a prosecution for a tax offence is instituted by a person in the official name of the Commissioner, the prosecution shall be presumed, unless the contrary is established, to have been instituted with the authority of the Commissioner.  
   73.     (1) In proceedings in respect of a tax offence that is punishable on summary conviction, a statement or averment in the information, claim or complaint by which the proceedings were instituted is evidence of the matters stated or averred and of the facts on which they are based.  
   74.     (1) Where a document is obtained pursuant to a tax law within the meaning of this Ordinance, or a tax law of the Commonwealth, a State or another Territory, the Commissioner or a tax officer of the Commonwealth, the State or the other Territory respectively may:  
   75.     (1) The production of a notice of assessment or of a document signed by the Commissioner purporting to be a copy of a notice of assessment shall be taken to be evidence that the assessment was duly made and (except in proceedings on appeal against the assessment) that the amount and all the particulars of the assessment are correct.  
   76.     For the purposes of a tax law, all courts and tribunals and all judges and persons acting judicially or authorised by law to receive and examine evidence shall take judicial notice of the signature of a person who holds or has held the office of Commissioner.  

   PART X--BUSINESS GROUPS

   77.     (1) For the purposes of a tax law, a group is constituted by the persons who, by virtue of section 78, 79, 80 or 81, constitute a primary group for the purposes of this subsection, being persons in respect of whom a determination under subsection (2) is not in force.  
   78.     Corporations constitute a primary group for the purposes of subsection 77 (1) if they are related corporations within the meaning of the Companies Act 1981.  
   79.     (1) If:  
   80.     (1) If a person or persons has, or have together, a controlling interest in each of 2 businesses, the persons who carry on those businesses constitute a primary group for the purposes of subsection 77 (1).  
   81.     If a person is a member of 2 or more primary groups constituted by virtue of this section or section 78, 79 or 80 (in this section referred to as the “smaller groups”):  

   PART XI--REPRESENTATION AND LIABILITY OF COMPANIES

   82.     (1) A company carrying on business in the Territory (in this Part referred to as “the company”) shall at all times, unless exempted by the Commissioner, be represented for the purposes of a tax law by a public officer appointed by the company or by its authorised agent or attorney.  
   83.     A person is not eligible for appointment as the public officer of a company unless the person:  
   84.     Service of a document:  
   85.     (1) The public officer:  
   86.     Notwithstanding anything in this Part, and without limiting, altering or transferring the liability of the public officer, every notice, process or proceeding which, under a tax law, may respectively be given to, served on or taken against the public officer or the company may, if the Commissioner thinks fit, be given to, served on or taken against a director, secretary or other officer of the company or any agent or attorney of the company, and the director, secretary, officer, agent or attorney then has the same liability in respect of the notice, process or proceeding as the public officer or the company would have if it had been given to, served on or taken against the public officer of the company.  
   87.     A company that contravenes subsection 79 (3) is, in respect of each day on which it contravenes that subsection (including any such day on which the company is convicted of an offence under this subsection and any subsequent such day), guilty of an offence punishable, on conviction, by a fine not exceeding $50.  
   88.     A liquidator appointed to wind up a company shall notify the Commissioner of his or her appointment within 14 days after the date of the appointment.  

   PART XII--OBJECTIONS AND REVIEWS

   89.     (1) A person who is dissatisfied with an assessment may lodge with the Commissioner a written objection to the assessment within 60 days after the date on which notice of it is served on the person.  
   90.     (1) If the period within which a person may lodge an objection has ended, the person may nevertheless send an objection to the Commissioner with a written application to treat the objection as having been duly lodged.  
   91.     (1) Application may be made to the Tribunal for a review of a decision by the Commissioner:  
   92.     (1) A notice given or served on an objector under subsection 89 (4) or 90 (4) shall:  
   93.     (1) Within 60 days after a decision in relation to this Part by the Tribunal becomes final, the Commissioner shall take any action, including amending any relevant assessment, that is necessary to give effect to the decision.  
   94.     The fact that a consideration of an objection, or a review or appeal in relation to a decision, is pending does not in the meantime interfere with or affect the assessment or decision to which the objection, review or appeal relates, and duty, tax, penalty tax or a licence fee may be recovered as if no consideration, review or appeal were pending.  
   95.     If, as a result of a decision in relation to this Part by the Commissioner, the Tribunal or a court, an amount of tax, duty, penalty tax or a licence fee payable is reduced, the amount by which it is reduced shall be taken, for the purposes of section 31, never to have been payable.  

   PART XIII--MISCELLANEOUS

   96.     (1) A person carrying on business shall:  
   97.     (1) A person who is or has been a tax officer shall not, except for the purposes of a tax law, nor otherwise than in the performance of the person's duties as a tax officer, directly or indirectly:  
   98.     In any action, prosecution or other proceeding under or arising out of, a tax law, being an action, prosecution or other proceeding instituted by the Commissioner, or to which the Commissioner is a party, or in which the Commissioner intervenes or seeks to intervene, the Commissioner may appear personally, or may be represented by a person authorised by the Commissioner, in writing, to appear for the Commissioner.  
   99.     (1) The Minister may, by notice in the Gazette, determine:  
   100.    The Minister may make regulations, not inconsistent with this Ordinance, prescribing all matters which by this Ordinance are required or permitted to be prescribed or which are necessary or convenient to be prescribed for carrying out or giving effect to this Ordinance.