Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 319

319. (1) Section 3 of the Principal Act is amended by inserting "or (7)"
after "220 (3)" in paragraph (b) of the definition of "objection" in
sub-section (1).

(2) Section 3 of the Principal Act is amended-
(a) by omitting "or" from paragraph (b) of the definition of "decision to
which this Act applies" in sub-section (1);
(b) by omitting paragraph (c) of the definition of "decision to which this Act
applies" in sub-section (1) and substituting the following:

"(c) a decision of a court in relation to-

        (i)    an objection; or

        (ii)   a decision of a Board of Review;

   (d)  in a case where the expression is used in relation to relevant tax of
        a kind referred to in paragraph (m) of the definition of 'relevant
        tax'-a decision of the Commissioner or a court in relation to the
        application or operation of Part VIII of the Sales Tax Assessment Act
        (No. 1) 1930 (including that Part as applied by Part V of the Sales
        Tax Assessment Act (No. 2) 1930, Part V of the Sales Tax Assessment
        Act (No. 3) 1930, Part V of the Sales Tax Assessment Act (No. 4) 1930,
        Part V of the Sales Tax Assessment Act (No. 5) 1930, Part V of the
        Sales Tax Assessment Act (No. 6) 1930, Part V of the Sales Tax
        Assessment Act (No. 7) 1930, Part V of the Sales Tax Assessment Act
        (No. 8) 1930 or Part V of the Sales Tax Assessment Act (No. 9) 1930);
        or

   (e)  in a case where the expression is used in relation to relevant tax of
        the kind referred to in paragraph (n) of the definition of 'relevant
        tax'-a decision of the Commissioner or a court in relation to the
        application or operation of Part III, section 19 or 29 of the Tobacco
        Charges Assessment Act 1955,
and, in relation to relevant tax of a kind referred to in paragraph (m) of the
definition of 'relevant tax', includes a decision of the Commissioner or a
court in relation to the application or operation of the Sales Tax (Exemptions
and Classifications) Act 1935;";

   (c)  by omitting "or" (last occurring) from paragraph (b) of the definition
        of "objection" in sub-section (1);
(d) by adding at the end of the definition of "objection" in sub-section (1)
the following paragraphs:

"(d) sub-section 74 (1) or (1A) of the Australian Capital Territory Taxation
(Administration) Act 1969;

   (e)  sub-section 24 (1) of the Estate Duty Assessment Act 1914 (including
        that sub-section as applied by sub-section 34 (4) of that Act);

   (f)  sub-section 31 (1) of the Gift Duty Assessment Act 1941;

   (g)  sub-section 34 (3), 34 (7) or 39 (1) of the Pay-roll Tax (Territories)
        Assessment Act 1971;

   (h)  sub-section 35 (6), 35 (10) or 41 (1) of the Sales Tax Assessment Act
        (No. 1) 1930 (including those sub-sections as applied by Part V of the
Sales Tax Assessment Act (No. 2) 1930, Part V of the Sales Tax Assessment Act
(No. 3) 1930, Part V of the Sales Tax Assessment Act (No. 4) 1930, Part V of
the Sales Tax Assessment Act (No. 5) 1930, Part V of the Sales Tax Assessment
Act (No. 6) 1930, Part V of the Sales Tax Assessment Act (No. 7) 1930, Part V
of the Sales Tax Assessment Act (No. 8) 1930 or Part V of the Sales Tax
Assessment Act (No. 9) 1930); or

   (j)  sub-section 51 (3), 51 (7) or 56 (1) of the Wool Tax (Administration)
        Act 1964;";

   (e)  by omitting "section 207" from paragraph (a) of the definition of
        "relevant tax" in sub-section (1) and substituting "sub-section 207
        (1)";
(f) by omitting paragraphs (e), (f) and (g) of the definition of "relevant
tax" in sub-section (1) and substituting the following paragraphs:

"(e) additional tax under Part VII of the Income Tax Assessment Act 1936 as
that Part is applied by sub-section 4 (1) of the Taxation (Unpaid Company 
Tax) Assessment Act 1982 ;

   (f)  duty or tax within the meaning of sub-section 81 (1) of the Australian
        Capital Territory Taxation (Administration) Act 1969;

   (g)  tax within the meaning of sub-section 36 (1) of the Bank Account 
        Debits Tax Administration Act 1982 ;

   (h)  duty within the meaning of sub-section 31 (1) of the Estate Duty
        Assessment Act 1914;

   (j)  gift duty within the meaning of sub-section 27 (3) of the Gift Duty
        Assessment Act 1941;

   (k)  tax within the meaning of sub-section 27 (1) of the Pay-roll Tax
        (Territories) Assessment Act 1971;

   (m)  tax within the meaning of sub-section 29 (1) of the Sales Tax
        Assessment Act (No. 1) 1930 (including that sub-section as applied by
        Part V of the Sales Tax Assessment Act (No. 2) 1930, Part V of the
        Sales Tax Assessment Act (No. 3) 1930, Part V of the Sales Tax
        Assessment Act (No. 4) 1930, Part V of the Sales Tax Assessment Act
        (No. 5) 1930, Part V of the Sales Tax Assessment Act (No. 6) 1930,
        Part V of the Sales Tax Assessment Act (No. 7) 1930, Part V of the
        Sales Tax Assessment Act (No. 8) 1930 or Part V of the Sales Tax
        Assessment Act (No. 9) 1930);

   (n)  charge within the meaning of sub-section 18 (1) of the Tobacco Charges
        Assessment Act 1955; or

   (p)  tax within the meaning of sub-section 38 (1) of the Wool Tax
        (Administration) Act 1964;"; and

   (g)  by adding at the end thereof the following sub-section:

"(3) Where-

   (a)  a person pays an amount to the Commissioner in respect of the
        liability of the person to pay an amount of relevant tax of the kind
        referred to in paragraph (m) of the definition of 'relevant tax' in
        sub-section (1); and

   (b)  the amount is placed to the credit of the Trust Fund kept in pursuance
        of section 60 of the Audit Act 1901 pending the making of a decision
        to which this Act applies in relation to the liability,
the amount shall, for the purposes of this Act, be deemed to be an amount of
relevant tax paid by the person to the Commissioner.".