Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 227

227. Parts VIII and IX of the Principal Act are repealed and the following
Part is substituted:

"PART VIII - PENALTY TAX Penalty for failure to furnish return, &c.

"45. (1) Where a taxpayer refuses or fails to furnish, when and as required
under or pursuant to a relevant sales tax law to do so, a return, or any
information, relating to goods, the taxpayer is liable to pay, by way of
penalty, additional tax equal to double the amount of tax payable by the
taxpayer in respect of the goods.

"(2) Where-

   (a)  a taxpayer-

        (i)    makes a statement to a taxation officer, or to a person other
               than a taxation officer for a purpose in connection with the
               operation of a relevant sales tax law, that is false or
               misleading in a material particular; or

        (ii)   omits from a statement made to a taxation officer, or to a
               person other than a taxation officer for a purpose in
               connection with the operation of a relevant sales tax law, any
               matter or thing without which the statement is misleading in a
               material particular; and

   (b)  the tax properly payable by the taxpayer exceeds the tax that would
        have been payable by the taxpayer if it were assessed or determined on
        the basis that the statement were not false or misleading, as the case
        may be, the taxpayer is liable to pay, by way of penalty, additional
        tax equal to double the amount of the excess.

"(3) Where, but for this sub-section, an amount of additional tax, being an
amount less than $20, is payable by a taxpayer under this section in respect
of an act or omission, then, by force of this sub-section, the amount of the
additional tax shall be taken to be $20.

"(4) A reference in sub-section (2) to a statement made to a taxation officer
is a reference to a statement made to a taxation officer orally, in writing,
in a data processing device or in any other form, and, without limiting the
generality of the foregoing, includes a statement-

   (a)  made in an application, certificate, notification, declaration,
        objection, return or other document made, given or furnished, or
        purporting to be made, given or furnished, under or pursuant to a
        relevant sales tax law;

   (b)  made in answer to a question asked of a person under or pursuant to a
        relevant sales tax law;

   (c)  made in any information furnished, or purporting to be furnished,
        under or pursuant to a relevant sales tax law; or

   (d)  made in a document furnished to a taxation officer otherwise than
        under or pursuant to a relevant sales tax law, but does not include a
        statement made in a document produced pursuant to sub-section 23 (1).

"(5) A reference in sub-section (2) to a statement made to a person other than
a taxation officer for a purpose in connection with the operation of a
relevant sales tax law is a reference to such a statement made orally, in
writing, in a data processing device or in any other form and, without
limiting the generality of the foregoing, includes such a statement-

   (a)  made in an application, certificate, declaration, notification or
        other document made, given or furnished to the person;

   (b)  made in answer to a question asked by the person; or

   (c)  made in any information furnished to the person.

"(6) In this section-
'data processing device' means any article or material from which information
is capable of being reproduced with or without the aid of any other article or
device;
'relevant sales tax law' means-

   (a)  this Act or the regulations; or

   (b)  any of the following laws, namely:

        (i)    the Sales Tax (Exemptions and Classifications) Act 1935;

        (ii)   the Sales Tax Procedure Act 1934;

        (iii)  regulations under an Act referred to in sub-paragraph (i) or
               (ii),
to the extent to which the law relates to goods in respect of which tax is
payable under this Act;
'taxation officer' means a person exercising powers, or performing functions
under, pursuant to or in relation to a relevant sales tax law. Penalty tax
where certain anti-avoidance provisions apply

"46. Where, for the purposes of sub-section 25 (2), the Commissioner has
calculated the further tax that is payable by a person in consequence of an
alteration of the sale value of goods (other than an alteration made under
sub-section 18 (3A)), the person is liable to pay additional tax, by way of
penalty, equal to double the amount of the further tax. Assessment of
additional tax

"47. (1) The Commissioner shall make an assessment of the additional tax
payable by a person under a provision of this Part.

"(2) Nothing in this Act shall be taken to preclude notice of an assessment
made in respect of a person under sub-section (1) from being incorporated in
notice of any other assessment made in respect of the person under this Act.

"(3) The Commissioner may, in the Commissioner's discretion, remit the whole
or any part of the additional tax payable by a person under a provision of
this Part, but, for the purposes of the application of sub-section 33 (1) of
the Acts Interpretation Act 1901 to the power of remission conferred by this
sub-section, nothing in this Act shall be taken to preclude the exercise of
the power at a time before an assessment is made under sub-section (1) of the
additional tax. When additional tax due and payable

"48. Additional tax under this Part is due and payable on the day specified in
the notice of assessment of the additional tax as the day on which the
additional tax is due and payable.".