Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SCHEDULE 1

SCHEDULE 1
Sub-section 22 (1)
FURTHER AMENDMENTS OF THE AUSTRALIAN CAPITAL TERRITORY TAXATION

                (ADMINISTRATION) ACT 1969 RELATING TO OFFENCES Sub-section 7
                     (1)-
Omit "Imprisonment for two years", substitute "$5,000 or imprisonment for 12
months, or both". Sub-section 8 (2)-
Omit "Imprisonment for two years", substitute "$10,000 or imprisonment for 5
years, or both". Section 10-
Repeal the section. Sub-section 12 (1)-
Omit "Imprisonment for two years", substitute "$10,000 or imprisonment for 2
years, or both". Sub-section 14 (1)-
Omit "Fifty dollars", substitute "$1,000". Sub-section 14 (3)-
Omit "One thousand dollars or imprisonment for six months", substitute "$5,000
or imprisonment for 12 months, or both". Section 14-
Omit "Penalty: Fifty dollars." (last occurring), substitute "Penalty for
contravention of this sub-section: $1,000.". Sub-section 17 (4)-
Omit "Imprisonment for two years", substitute "$10,000 or imprisonment for 2
years, or both". Section 19-
Omit "Two hundred dollars", substitute "$1,000". Section 22-
Omit "One thousand dollars", substitute "$5,000". Section 23-
Omit "One hundred dollars", substitute "$1,000". Section 24-
Omit "Penalty: Fifty dollars.". Section 28-
Omit "Penalty: Fifty dollars.". Sub-section 29 (1)-
Omit "Fifty dollars", substitute "$500". Sub-section 32 (1)-
Omit "Penalty: Fifty dollars.". Sub-section 33 (1)-
Omit "Fifty dollars", substitute "$500". Section 36-
Omit "Penalty: Two hundred dollars.". Sub-section 39 (1)-
Omit the sub-section, substitute the following sub-section:

"(1) An insurer who carries on in the Territory the business of insurance in
respect of which tax is imposed without being registered under this Division
is, in respect of each day on which the insurer so carries on such business of
insurance (including the day of a conviction of an offence against this
section or any subsequent day), guilty of an offence punishable on conviction
by a fine not exceeding $50.". Sub-section 42 (1)-
Omit "Penalty: Fifty dollars.". Sub-section 44B (1)-
Omit the sub-section, substitute the following sub-section:

"(1) An insurer who carries on in the Territory the business of life insurance
in respect of which tax is imposed without being registered under this
Division is, in respect of each day on which the insurer so carries on such
business of life insurance (including the day of a conviction of an offence
against this section or any subsequent day), guilty of an offence punishable
on conviction by a fine not exceeding $50.". Sub-section 44E (1)-
Omit "Penalty: $50.". Sub-section 47 (1)-
Omit "Penalty: Twenty dollars.". Sub-section 47 (2)-
Omit "Penalty: Two hundred dollars.". Sub-section 47 (3)-
Omit "Penalty: Twenty dollars.". Sub-section 47 (4)-
Omit "Penalty: Twenty dollars.". Sub-section 47 (5)-
Omit "Penalty: Twenty dollars.". Sub-section 47 (6)-
Omit "Penalty: One hundred dollars.". Sub-section 47 (7)-
Omit "Penalty: One hundred dollars.". Section 51-
Omit "Five hundred dollars", substitute "$2,000". Section 52-
Omit "One thousand dollars", substitute "$10,000". Sub-section 53 (1)-
Omit "Penalty: Fifty dollars.". Section 56-
Omit "Penalty: Fifty dollars.". Section 62-
Repeal the section. Section 63-
Repeal the section. Section 64-

   (a)  Omit "(3) of section 62 of this Act", substitute "8G (1) of the
        Taxation Administration Act 1953, being an order made in relation to
        this Act or the regulations,".

   (b)  Omit "under this Act", substitute "for a taxation offence within the
        meaning of Part III of the Taxation Administration Act 1953 that
        relates to this Act or the regulations". Section 65-
Repeal the section. Sub-section 84 (2)-
Omit the sub-section, substitute the following sub-sections:

"(2) A person who refuses or fails to comply with an instrument under this
section is guilty of an offence punishable on conviction by a fine not
exceeding $1,000.

"(2A) Where a person (in this sub-section referred to as the 'convicted
person') is convicted before a court of an offence against sub-section (2) in
relation to the refusal or failure of the convicted person or another person
to comply with an instrument under this section, the court may, in addition to
imposing a penalty on the convicted person, order the convicted person to pay
to the Commissioner an amount not exceeding the amount that the convicted
person or the other person, as the case may be, refused or failed to pay to
the Commissioner in accordance with the notice.". Part VII-
Repeal the Part. Section 93-
Repeal the section. Sub-section 96 (1)-
Omit "Five hundred dollars", substitute "$2,000". Paragraph 96 (1) (a)-

   (a)  Omit "proper".

   (b)  Omit "full". Sub-section 97 (3)-
Omit the sub-section and the penalty at the foot thereof. Paragraph 99 (d)-
Omit "One hundred dollars", substitute "$500".
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