Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 385

385. (1) In this section, "relevant provision" means-

   (a)  section 81 of the Australian Capital Territory Taxation
        (Administration) Act 1969;

   (b)  section 31 of the Estate Duty Assessment Act 1914;

   (c)  section 27 of the Gift Duty Assessment Act 1941;

   (d)  section 27 of the Pay-roll Tax (Territories) Assessment Act 1971;

   (e)  section 29 of the Sales Tax Assessment Act (No. 1) 1930 (including
        that 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); or

   (f)  section 38 of the Wool Tax (Administration) Act 1964.

(2) Notwithstanding any amendment made or repeal effected by this Act, where,
in relation to an additional amount or an amount of additional duty or
additional tax, as the case requires, that is payable, or will become payable,
by a person under a relevant provision in relation to-

   (a)  an amount of duty or tax, as the case requires, payable under an
        assessment, or in accordance with a decision or determination, against
        which an objection has been lodged, being an objection within the
        meaning of the Taxation (Interest on Overpayments) Act 1983; or

   (b)  an amount of sales tax, the liability for which is being contested,
        whether by proceedings in a court or otherwise, by the person liable
        to pay the sales tax, the Commissioner has, before the commencement of
        this section, entered into an agreement or arrangement with the
        person, or otherwise indicated to the person an intention, to remit
        the whole or part of the additional amount, additional duty or
        additional tax, as the case may be, either unconditionally or subject
        to conditions, the relevant provisions as in force after the
        commencement of this section do not apply in relation to the
        additional amount, additional duty or additional tax, as the case may
        be, but the Commissioner may, for reasons that the Commissioner thinks
        sufficient, remit the additional amount, additional duty or additional
        tax, as the case may be, or any part of the additional amount,
        additional duty or additional tax, as the case may be.
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