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TAXATION ADMINISTRATION ACT 1997 - NOTES

Version No. 088

No. 40 of 1997

Version incorporating amendments as at
1 January 2025

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Version No. 088

Taxation Administration Act 1997

No. 40 of 1997

Version incorporating amendments as at
1 January 2025

Endnotes

    1     General information

See www.legislation.vic.gov.au for Victorian Bills, Acts and current Versions of legislation and up-to-date legislative information.

Minister's second reading speech—

Legislative Assembly: 10 April 1997

Legislative Council: 30 April 1997

The long title for the Bill for this Act was "to make general provision for the administration and enforcement of taxation laws, to make consequential amendments to other Acts and for other purposes."

Constitution Act 1975:

Section 85(5) statement:

Legislative Assembly: 10 April 1997

Legislative Council: 30 April 1997

Absolute majorities:

Legislative Assembly: 30 April 1997

Legislative Council: 14 May 1997

The Taxation Administration Act 1997 was assented to on 3 June 1997 and came into operation as follows:

Part 1 (sections 1–6) on 3 June 1997: section 2(1); rest of Act on 1 July 1997: Government Gazette 12 June 1997 page 1330.

INTERPRETATION OF LEGISLATION ACT 1984 (ILA)

Style changes

Section 54A of the ILA authorises the making of the style changes set out in Schedule 1 to that Act.

References to ILA s. 39B

Sidenotes which cite ILA s. 39B refer to section 39B of the ILA which provides that where an undivided section or clause of a Schedule is amended by the insertion of one or more subsections or subclauses, the original section or clause becomes subsection or subclause (1) and is amended by the insertion of the expression "(1)" at the beginning of the original section or clause.

Interpretation

As from 1 January 2001, amendments to section 36 of the ILA have the following effects:

•     Headings

All headings included in an Act which is passed on or after 1 January 2001 form part of that Act. Any heading inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. This includes headings to Parts, Divisions or Subdivisions in a Schedule; sections; clauses; items; tables; columns; examples; diagrams; notes or forms. See section 36(1A)(2A).

•     Examples, diagrams or notes

All examples, diagrams or notes included in an Act which is passed on or after 1 January 2001 form part of that Act. Any examples, diagrams or notes inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, form part of that Act. See section 36(3A).

•     Punctuation

All punctuation included in an Act which is passed on or after 1 January 2001 forms part of that Act. Any punctuation inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. See section 36(3B).

•     Provision numbers

All provision numbers included in an Act form part of that Act, whether inserted in the Act before, on or after 1 January 2001. Provision numbers include section numbers, subsection numbers, paragraphs and subparagraphs. See section 36(3C).

•     Location of "legislative items"

A "legislative item" is a penalty, an example or a note. As from 13 October 2004, a legislative item relating to a provision of an Act is taken to be at the foot of that provision even if it is preceded or followed by another legislative item that relates to that provision. For example, if a penalty at the foot of a provision is followed by a note, both of these legislative items will be regarded as being at the foot of that provision. See section 36B.

•     Other material

Any explanatory memorandum, table of provisions, endnotes, index and other material printed after the Endnotes does not form part of an Act.
See section 36(3)(3D)(3E).

    2     Table of Amendments

This publication incorporates amendments made to the Taxation Administration Act 1997 by Acts and subordinate instruments.

–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

State Taxation (Amendment) Act 1997, No. 86/1997

Assent Date:

2.12.97

Commencement Date:

S. 28(2) on 3.6.97: s. 2(3); s. 27 on 1.7.97: s. 2(5); s. 28(1) on 2.12.97: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Audit (Amendment) Act 1997, No. 93/1997

Assent Date:

16.12.97

Commencement Date:

S. 28(Sch. item 30) on 1.7.98: s. 2(2)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Public Sector Reform (Miscellaneous Amendments) Act 1998, No. 46/1998

Assent Date:

26.5.98

Commencement Date:

S. 7(Sch. 1) on 1.7.98: s. 2(2)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation (Amendment) Act 1998, No. 48/1998

Assent Date:

26.5.98

Commencement Date:

S. 15 on 26.5.98: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Tribunals and Licensing Authorities (Miscellaneous Amendments) Act 1998, No. 52/1998

Assent Date:

2.6.98

Commencement Date:

S. 311(Sch. 1 item 89) on 1.7.98: Government Gazette 18.6.98 p. 1512

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation (Further Amendment) Act 1998, No. 103/1998

Assent Date:

1.12.98

Commencement Date:

Ss 28, 29, 31 on 1.12.98: s. 2(1); ss 27, 30 on 1.2.99: Government Gazette 21.1.99 p. 80

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Commonwealth Places (Mirror Taxes Administration) Act 1999, No. 34/1999 (as amended by No. 74/2000)

Assent Date:

8.6.99

Commencement Date:

S. 19(Sch. item 5) on 30.1.01: Special Gazette (No. 8) 30.1.01 p. 1

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Acts (Amendment) Act 1999, No. 47/1999

Assent Date:

8.6.99

Commencement Date:

S. 23 on 1.7.99: s. 2(3)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Audit (Amendment) Act 1999, No. 53/1999

Assent Date:

14.12.99

Commencement Date:

S. 26(Sch. item 23) on 1.1.00: Government Gazette 23.12.99 p. 2764

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Duties Act 2000, No. 79/2000 (as amended by No. 46/2001)

Assent Date:

28.11.00

Commencement Date:

S. 285(Sch. 1 item 6) on 1.7.01: s. 2

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Acts (Further Miscellaneous Amendments) Act 2001, No. 10/2001

Assent Date:

8.5.01

Commencement Date:

Ss 9–16 on 8.5.01: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Statute Law Amendment (Authorised Deposit-taking Institutions) Act 2001, No. 11/2001

Assent Date:

8.5.01

Commencement Date:

S. 3(Sch. item 73) on 1.6.01: s. 2(2)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Corporations (Consequential Amendments) Act 2001, No. 44/2001

Assent Date:

27.6.01

Commencement Date:

S. 3(Sch. item 109) on 15.7.01: s. 2

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Legislation (Amendment) Act 2001, No. 79/2001

Assent Date:

27.11.01

Commencement Date:

Ss 15–17 on 28.11.01: s. 2

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Acts (Further Miscellaneous Amendments) Act 2003, No. 113/2003

Assent Date:

9.12.03

Commencement Date:

Ss 7, 8 on 10.12.03: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Acts (Tax Reform) Act 2004, No. 46/2004

Assent Date:

16.6.04

Commencement Date:

S. 26 on 17.6.04: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Public Administration Act 2004, No. 108/2004

Assent Date:

21.12.04

Commencement Date:

S. 117(1)(Sch. 3 item 200) on 5.4.05: Government Gazette 31.3.05 p. 602

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Acts (General Amendment) Act 2005, No. 36/2005

Assent Date:

28.6.05

Commencement Date:

Ss 35–38 on 29.6.05: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Congestion Levy Act 2005, No. 74/2005

Assent Date:

2.11.05

Commencement Date:

Ss 36, 37 on 1.1.06: s. 2

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Land Tax Act 2005, No. 88/2005

Assent Date:

29.11.05

Commencement Date:

Ss 108–115 on 1.1.06: s. 2

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Legislation (Miscellaneous Amendments) Act 2006, No. 84/2006

Assent Date:

10.10.06

Commencement Date:

S. 17(1) on 1.1.06: s. 2(2); ss 16, 17(2)(3), 18 on 11.10.06: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Payroll Tax Act 2007, No. 26/2007

Assent Date:

26.6.07

Commencement Date:

Ss 104–107 on 1.7.07: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Acts Amendment Act 2007, No. 33/2007

Assent Date:

24.7.07

Commencement Date:

S. 9 on 25.7.07: s. 2

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Acts Further Amendment Act 2008, No. 84/2008

Assent Date:

11.12.08

Commencement Date:

S. 37 on 12.12.08: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Acts Further Amendment Act 2009, No. 83/2009

Assent Date:

8.12.09

Commencement Date:

Ss 30–37 on 9.12.09: s. 2(4); ss 23–29 on 1.3.10: Government Gazette 18.2.10 p. 288

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Fire Services Funding (Feasibility Study) Act 2009, No. 86/2009

Assent Date:

15.12.09

Commencement Date:

Ss 4–6 on 16.12.09: s. 2

Current State:

All of Act in operation

Transport Integration Act 2010, No. 6/2010 (as amended by No. 45/2010)

Assent Date:

2.3.10

Commencement Date:

S. 203(1)(Sch. 6 item 45) on 1.7.10: Special Gazette (No. 256) 30.6.10 p. 1

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Planning and Environment Amendment (Growth Areas Infrastructure Contribution) Act 2010, No. 23/2010

Assent Date:

1.6.10

Commencement Date:

Ss 21–31 on 1.7.10: Special Gazette (No. 242) 25.6.10 p. 1

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Acts Amendment Act 2010, No. 36/2010

Assent Date:

15.6.10

Commencement Date:

Ss 14, 19 on 16.6.10: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Acts Amendment Act 2011, No. 28/2011

Assent Date:

21.6.11

Commencement Date:

Ss 40–44 on 27.6.11: s. 2(2)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Acts Further Amendment Act 2011, No. 69/2011

Assent Date:

29.11.11

Commencement Date:

Ss 37–41 on 30.11.11: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation and Other Acts Amendment Act 2012, No. 76/2012

Assent Date:

4.12.12

Commencement Date:

Ss 21–24 on 5.12.12: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Statute Law Amendment (Directors' Liability) Act 2013, No. 13/2013

Assent Date:

13.3.13

Commencement Date:

Ss 44–47 on 14.3.13: s. 2

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Tax Laws Amendment (Budget and Other Measures) Act 2013, No. 41/2013

Assent Date:

28.6.13

Commencement Date:

Ss 46–51 on 29.6.13: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation and Financial Legislation Amendment Act 2013, No. 69/2013

Assent Date:

19.11.13

Commencement Date:

S. 17 on 1.12.14: s. 2(4)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Legal Profession Uniform Law Application Act 2014, No. 17/2014

Assent Date:

25.3.14

Commencement Date:

S. 160(Sch. 2 item 96) on 1.7.15: Special Gazette (No. 151) 16.6.15 p. 1

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Victoria Police Amendment (Consequential and Other Matters) Act 2014, No. 37/2014

Assent Date:

3.6.14

Commencement Date:

S. 10(Sch. item 165) on 1.7.14: Special Gazette (No. 200) 24.6.14 p. 2

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Building a Better Victoria (State Tax and Other Legislation Amendment) Act 2014, No. 40/2014

Assent Date:

17.6.14

Commencement Date:

S. 39 on 18.6.14: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Back to Work Act 2015, No. 3/2015 (as amended by No. 26/2015)

Assent Date:

25.3.15

Commencement Date:

Ss 56, 57 on 1.7.15: s. 2

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Justice Legislation Amendment Act 2015, No. 20/2015

Assent Date:

16.6.15

Commencement Date:

S. 56(Sch. 1 item 12) on 17.6.15: s. 2(3)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Acts Amendment Act 2015, No. 26/2015

Assent Date:

29.6.15

Commencement Date:

Ss 39–42, 44, 45 on 30.6.15: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation and Other Acts Amendment Act 2016, No. 40/2016

Assent Date:

28.6.16

Commencement Date:

Ss 51, 52 on 29.6.16: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Victorian Planning Authority Act 2017, No. 11/2017

Assent Date:

27.3.17

Commencement Date:

Ss 101, 102 on 1.7.17: Special Gazette (No. 150) 16.5.17 p. 1

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Acts Amendment Act 2017, No. 28/2017

Assent Date:

27.6.17

Commencement Date:

Ss 80–89 on 28.6.17: s. 2(2); ss 90–92 on 1.1.18: s. 2(4)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Commercial Passenger Vehicle Industry Act 2017, No. 35/2017 (as amended by No. 63/2017)

Assent Date:

22.8.17

Commencement Date:

Ss 75−79 on 1.7.18: s. 2(3)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Commercial Passenger Vehicle Industry Amendment (Further Reforms) Act 2017, No. 63/2017

Assent Date:

19.12.17

Commencement Date:

S. 21(Sch. 1 item 9) on 2.7.18: Special Gazette (No. 248) 29.5.18 p. 1

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Acts Further Amendment Act 2017, No. 67/2017

Assent Date:

19.12.17

Commencement Date:

Ss 27–31 on 20.12.17: s. 2(4)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Oaths and Affirmations Act 2018, No. 6/2018

Assent Date:

27.2.18

Commencement Date:

S. 68(Sch. 2 item 123) on 1.3.19: s. 2(2)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Gambling Regulation Amendment (Wagering and Betting) Act 2018, No. 47/2018

Assent Date:

25.9.18

Commencement Date:

Ss 8–12 on 1.1.19: s. 2

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Firefighters' Presumptive Rights Compensation and Fire Services Legislation Amendment (Reform) Act 2019, No. 20/2019

Assent Date:

2.7.19

Commencement Date:

S. 189 on 1.7.20: Special Gazette (No. 328) 30.6.20 p. 1

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Transport Legislation Amendment Act 2019, No. 49/2019

Assent Date:

3.12.19

Commencement Date:

S. 186(Sch. 4 item 40) on 1.1.20: Special Gazette (No. 514) 10.12.19 p. 1

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Acts Amendment (Relief Measures) Act 2020, No. 14/2020

Assent Date:

28.4.20

Commencement Date:

S. 11 on 29.4.20: s. 2

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Acts Amendment Act 2020, No. 47/2020

Assent Date:

15.12.20

Commencement Date:

Ss 62–65 on 16.12.20: s. 2

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation and Mental Health Acts Amendment Act 2021, No. 22/2021

Assent Date:

16.6.21

Commencement Date:

S. 22 on 1.7.21: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Windfall Gains Tax and State Taxation and Other Acts Further Amendment Act 2021, No. 52/2021 (as amended by No. 23/2022)

Assent Date:

30.11.21

Commencement Date:

Ss 70, 75–80 on 1.12.21: s. 2(1); ss 71–74 on 15.4.22: s. 2(2); ss 81–94 on 1.7.23: s. 2(3)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Justice Legislation Amendment (Fines Reform and Other Matters) Act 2022, No. 17/2022

Assent Date:

18.5.22

Commencement Date:

S. 97 on 19.5.22: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation and Treasury Legislation Amendment Act 2022, No. 23/2022

Assent Date:

15.6.22

Commencement Date:

Ss 31–35 on 16.6.22: s. 2(1); s. 22(1)(2) on 1.7.22: s. 2(2)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Casino and Liquor Legislation Amendment Act 2022, No. 26/2022

Assent Date:

28.6.22

Commencement Date:

S. 61 on 1.7.22: Special Gazette (No. 336) 30.6.22 p. 1

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Gambling Taxation Act 2023, No. 14/2023

Assent Date:

6.6.23

Commencement Date:

Ss 75–79 on 1.7.23: s. 2

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Acts Amendment Act 2023, No. 18/2023

Assent Date:

27.6.23

Commencement Date:

S. 108 on 1.7.23: s. 2(4)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Transport Legislation Amendment Act 2023, No. 34/2023

Assent Date:

21.11.23

Commencement Date:

S. 127(Sch. 1 item 16) on 22.11.23: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Commercial and Industrial Property Tax Reform Act 2024, No. 16/2024

Assent Date:

21.5.24

Commencement Date:

Ss 43−55 on 1.7.24: s. 2

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Amendment Act 2024, No. 22/2024

Assent Date:

4.6.24

Commencement Date:

S. 23 on 5.6.24: s. 2(2)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

Short Stay Levy Act 2024, No. 40/2024

Assent Date:

29.10.24

Commencement Date:

Ss 31–33 on 1.1.25: s. 2

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

State Taxation Further Amendment Act 2024, No. 50/2024

Assent Date:

3.12.24

Commencement Date:

Ss 54, 98 on 4.12.24: s. 2(1)

Current State:

This information relates only to the provision/s amending the Taxation Administration Act 1997

–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

    3     Explanatory details

[1] S. 30: The following table contains a summary of the provisions of sections 30, 31 and 32—



Penalty Category



Prime Rate

%

Voluntary Disclosure Before Investigation

%

Voluntary Disclosure During Investigation

%

Concealment or Hindrance in Establishing Under Payment

%

Failure to take reasonable care but no intentional disregard of the law

25

5

20

30

Intentional disregard of the law

75

15

60

90

[2] S. 31: See note 1.

[3] S. 32: See note 1.

[4] S. 75(2): Sections 84 and 85 deal with retention of possession and return of documents and things produced or provided to the Commissioner or another authorised officer.

[5] S. 111: Part 5 of the Victorian Civil and Administrative Tribunal Act 1998 provides for appeals from the Tribunal to the Supreme Court or the Court of Appeal on questions of law and section 96 of that Act provides for the Tribunal to refer questions of law to the Supreme Court or Court of Appeal.

[6] S. 114(2)(a): See note 5.


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