South Australian Numbered Acts South Australian Numbered Acts19—Substitution of section 22
Section 22—delete the section and substitute:
22—Arrangements for payment of levy
(1) The Commissioner
may extend the time for payment of a levy and may accept the payment of a levy
by instalments.
(2) A decision of the
Commissioner under this section may be made subject to conditions (for
example, as to the payment of interest) determined by the Commissioner.
22A—Decisions non-reviewable
A decision under this Subdivision is a non-reviewable decision.
22B—No statute of limitation to apply
No statute of limitation bars or affects any action or remedy for recovery by
the Commissioner of an amount assessed as being payable under this Division.
Subdivision 5—Investigation
22C—Power to require information, instruments or records or attendance
for examination
(1) The Commissioner
may, for a purpose related to the administration or enforcement of this
Division, by written notice served on a person, require the person—
(a) to
provide to the Commissioner (either orally or in writing) information that is
described in the notice; or
(b) to
attend and give evidence before the Commissioner or an authorised officer; or
(c) to
produce to the Commissioner an instrument or record in the person's custody or
control that is described in the notice.
(2) The Commissioner
must, if the requirement is made of a person to determine that person's
liability to pay a levy under this Division, indicate in the notice that the
requirement is made for that purpose, but the Commissioner is not otherwise
required to identify a person in relation to whom any information, evidence,
instrument or record is required under this section.
(3) The Commissioner
may require that information or evidence be provided or given under this
section on oath, or in the form of, or verified by, a statutory declaration.
(4) If a person,
without reasonable excuse, refuses or fails—
(a) to
comply with the requirements of a notice under this section within the period
specified in the notice or a further period allowed by the Commissioner; or
(b) to
comply with any other requirement of the Commissioner as to the giving of
evidence or the manner in which information or evidence is to be provided or
given under this section,
the person is guilty of an offence.
Maximum penalty: $10 000.
(5) A requirement
under this section is a non-reviewable decision.
22D—Powers of entry and inspection
(1) An authorised
officer may, for a purpose related to the administration or enforcement of
this Division—
(a)
enter and remain on premises; and
(b)
require any person on the premises to answer questions or otherwise furnish
information; and
(c)
require any person on the premises to produce any instrument or record in the
person's custody or control (including a written record that reproduces in an
understandable form information stored by computer, microfilm or other means
or process); and
(d)
require the owner or occupier of the premises to provide the authorised
officer with such assistance and facilities as is or are reasonably necessary
to enable the authorised officer to exercise powers under this Subdivision;
and
(e)
seize and remove any instrument or record on behalf of the Commissioner.
(2) Entry may be made
at any reasonable time.
(3) An authorised
officer must, at the request of a person in relation to whom the authorised
officer intends to exercise powers under this section, produce the officer's
identity card for the inspection of the person.
22E—Use and inspection of instruments or records produced or seized
(1) This section
applies to an instrument or record that has been produced to the Commissioner
or seized and removed by an authorised officer.
(2) An instrument or
record to which this section applies may be retained for the purpose of
enabling the instrument or record to be inspected and enabling copies of, or
extracts or notes from, the instrument or record to be made or taken by or on
behalf of the Commissioner.
(3) However, if the
instrument or record is required by the Commissioner as evidence for the
purposes of legal proceedings, the instrument or record may be retained until
the proceedings are finally determined.
(4) The Commissioner
must permit a person who would be entitled to inspect the instrument or record
if it were not in the possession of the Commissioner to inspect the instrument
or record at any reasonable time.
(5) Nothing in this
section prejudices a lien a person has on the instrument or record.
(6) A decision under
subsection (2) or (3) is a non-reviewable decision.
22F—Self-incrimination
(1) A person is not
excused from answering a question, providing information or producing an
instrument or record, when required to do so under this Subdivision, on the
ground that to do so might tend to incriminate the person or make the person
liable to a penalty.
(2) However, if the
person objects to answering the question, providing the information or
producing the instrument or record on that ground, the answer, information,
instrument or record is not admissible against the person in criminal
proceedings other than—
(a)
proceedings for an offence with respect to false or misleading statements,
information or records; or
(b)
proceedings for an offence in the nature of perjury.
22G—Hindering or obstructing authorised officers etc
(1) A person
who—
(a)
hinders or obstructs an authorised officer in the exercise of a power under
this Subdivision; or
(b)
without reasonable excuse, refuses or fails to comply with a requirement of an
authorised officer under this Subdivision,
is guilty of an offence.
Maximum penalty: $10 000.
(2) A person is not
guilty of an offence under this section arising from the entry of an
authorised officer onto premises unless it is established that, at the
material time, the authorised officer—
(a)
identified himself or herself as an authorised officer; and
(b)
warned the person that a refusal or failure to comply with the requirement
constituted an offence.
Subdivision 6—Secrecy
22H—Relevant persons
In this Subdivision—
"relevant person" means a person who is or has been engaged (whether as an
officer or employee or otherwise) in the administration or enforcement of this
Division.
22I—Prohibition of certain disclosures by relevant persons
A relevant person must not disclose information obtained under or in relation
to the administration or enforcement of this Division, except as permitted by
this Subdivision.
Maximum penalty: $10 000.
22J—Permitted disclosure in particular circumstances or to particular
persons
A relevant person may disclose information obtained under or in relation to
the administration or enforcement of this Division—
(a) with
the consent of the person to whom the information relates or at the request of
a person acting on behalf of the person to whom the information relates; or
(b) in
connection with the administration or enforcement of this Division, a taxation
law (within the meaning of the Taxation Administration Act 1996 ), the
Petroleum Products Regulation Act 1995 , the
First Home Owner Grant Act 2000 or a law of another Australian
jurisdiction relating to taxation; or
(c) for
the purposes of legal proceedings under a law referred to in
paragraph (b) or reports of such proceedings; or
(d) to
the holder of an office or a body prescribed for the purposes of section 78(d)
of the Taxation Administration Act 1996 .
22K—Permitted disclosures of general nature
The Commissioner may disclose information obtained under or in relation to the
administration or enforcement of this Division that does not directly or
indirectly identify a particular person.
22L—Prohibition of disclosures by other persons
A person other than a relevant person must not disclose information
that—
(a) has
been obtained (whether properly or improperly and whether directly or
indirectly) from a relevant person; and
(b) the
relevant person obtained under or in relation to this Division,
unless—
(c) the
disclosure is of a kind that a person engaged (whether as an officer or
employee or otherwise) in the administration or enforcement of this Act would
be permitted to make under this Subdivision; or
(d) if
the person is the holder of an office or a body prescribed for the purposes of
section 78(d) of the Taxation Administration Act 1996 —the
disclosure is made in connection with the performance of functions conferred
or imposed on the person under a law of this jurisdiction or another
Australian jurisdiction (including for the purposes of legal proceedings
connected with the performance of such functions); or
(e) the
disclosure is made with the consent of the Commissioner.
Maximum penalty: $10 000.
22M—Restriction on power of courts to require disclosure
A court does not have power to require a disclosure of information contrary to
this Subdivision.