Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 88

88. Sections 42 to 46 (inclusive) of the Principal Act are repealed and the
following section is substituted: Penalty for failure to furnish return, &c.

"42. (1) Where a person refuses or fails to furnish, when and as required
under or pursuant to this Act or the regulations to do so, a return, or any
information, relating to a gift, the person is liable to pay, by way of
penalty, additional gift duty equal to double the amount of gift duty payable
by the person in respect of the gift.

"(2) Where-

   (a)  a person-

        (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 this Act or the regulations, 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 this Act or the regulations,
               any matter or thing without which the statement is misleading
               in a material particular; and

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

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

"(4) The Commissioner shall make an assessment of the additional gift duty
payable by a person under this section and shall, as soon as practicable after
the assessment is made, serve notice of the assessment in writing, by post or
otherwise, upon the person.

"(5) Nothing in this Act shall be taken to preclude notice of an assessment
made in respect of a person under sub-section (4) from being incorporated in
notice of any other assessment made in respect of the person under this Act.

"(6) The Commissioner may, in the Commissioner's discretion, remit the whole
or any part of the additional gift duty payable by a person under this
section, 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 (4) of the
additional gift duty.

"(7) 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, declaration, notification,
        objection, return or other document made, given or furnished, or
        purporting to be made, given or furnished, under or pursuant to this
        Act or the regulations;

   (b)  made in answer to a question asked of a person under or pursuant to
        this Act or the regulations;

   (c)  made in any information furnished, or purporting to be furnished,
        under or pursuant to this Act or the regulations; or

   (d)  made in a document furnished to a taxation officer otherwise than
        under or pursuant to this Act or the regulations, but does not include
        a statement made in a document produced pursuant to paragraph 39 (1)
        (b).

"(8) 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 this Act
or the regulations 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.

"(9) 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;
'taxation officer' means a person exercising powers, or performing functions
under, pursuant to or in relation to this Act or the regulations.".