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TAXATION ADMINISTRATION ACT 1997 - SCHEDULE 1

Schedule 1—Savings, transitional and other provisions

Section 137

        1     Application of Interpretation of Legislation Act 1984

Except where the contrary intention appears, this Schedule does not affect or take away from the Interpretation of Legislation Act 1984 .

        2     Savings and transitional regulations

The regulations may contain provisions of a savings and transitional nature consequent on the enactment of this Act.

        3     Reconstruction of references

A reference in any other Act or any instrument to the Commissioner of Business Franchises, the Commissioner of Land Tax, the Commissioner of Pay-roll Tax or the Comptroller of Stamps is to be read as a reference to the Commissioner of State Revenue in relation to any act, matter or thing occurring on or after the commencement of this clause.

        4     Assessments

    (1)     An assessment may be made under Part 3 of a tax liability under a taxation law whether arising before, on or after the commencement of Part 3.

    (2)     An assessment made under a taxation law before the commencement of Part 3 is to be taken after that commencement to have been made under that Part.

        5     Refunds

Part 4 applies to the refund or recovery of tax paid before, on or after the commencement of that Part.

        6     Interest

    (1)     If a tax default occurred before the commencement of Division 1 of Part 5, interest accrues in relation to that default from that commencement in accordance with that Division.

    (2)     The Commissioner's power to remit interest extends to interest that accrued under a taxation law before the commencement of Division 1 of Part 5.

        7     Penalty tax

    (1)     Division 2 of Part 5 does not apply to a tax default that occurred before the commencement of that Division.

    (2)     The Commissioner's power to remit penalty tax extends to penalty tax imposed on a taxpayer by a taxation law before the commencement of Division 2 of Part 5.

Sch. 1 cl. 7(3) inserted by No. 86/1997 s. 27.

    (3)     If a tax default or other default occurred or commenced under a taxation law before the commencement of Division 2 of Part 5, the Commissioner may make an assessment under this Act, on or after that commencement, of any additional tax that would have been payable or assessable under that taxation law in relation to the default if Schedule 2 had not been enacted, and this Act will apply as if the additional tax were penalty tax under this Act.

Sch. 1 cl. 7(4) inserted by No. 86/1997 s. 27.

    (4)     In this clause—

"additional tax" means additional, penal or penalty tax or duty, or any tax or duty payable by way of a fine or penalty, under a taxation law as in force immediately before the commencement of Schedule 2.

        8     Approval of special tax return arrangements

Division 2 of Part 6 extends to an approval that has been given under a taxation law before the commencement of that Division that is in force immediately before that commencement.

        9     Collection of unpaid tax

    (1)     Part 7 extends to tax that is payable but remains unpaid immediately before the commencement of that Part.

    (2)     Nothing in subclause (1) affects any action or legal proceeding for the recovery of an amount under a taxation law commenced but not completed before the commencement of Part 7 and any such action or proceeding may be continued and completed as if this Act (other than Division 1 of Part 5, section 137 and clause 7(1) of this Schedule) had not been enacted.

        10     Records

Sections 53, 54, 55 and 56 apply to records commenced to be kept under a taxation law before the commencement of those sections as well as to records commenced to be kept on or after that commencement.

        11     Tax officers

The person holding appointment as Commissioner of State Revenue immediately before the commencement of section 62 continues as Commissioner of State Revenue under this Act.

        12     Secrecy

Division 3 of Part 9 applies to information obtained by a tax officer or other person before the commencement of that Division as well as to information obtained on or after that commencement.

        13     Objections, reviews and appeals

    (1)     The provisions of Part 10 apply on and after the commencement of that Part—

        (a)     in relation to assessments made under a taxation law before that commencement in the same way as to assessments made under this Act; and

        (b)     in relation to decisions made by the Commissioner that could have been the subject of objection under a taxation law in force immediately before that commencement in the same way as to decisions made by the Commissioner under a taxation law that can be the subject of objection under Part 10.

    (2)     Subclause (1) does not apply to an assessment or decision if an objection has been lodged against it under a taxation law before the commencement of Part 10 and proceedings on that objection may be continued and completed as if this Act had not been enacted.

    (3)     Review or appeal proceedings in relation to a decision on an objection lodged under a taxation law before the commencement of Part 10 may be commenced and completed, or continued and completed, as if this Act had not been enacted.

    (4)     Division 3 of Part 10 applies to an objection that is allowed, or a review or appeal that is upheld, on or after the commencement of that Division, despite the other provisions of this clause.

Sch. 1 cl. 13(5) inserted by No. 10/2001 s. 16.

    (5)     Section 96(1A), as inserted by section 10(2) of the  State Taxation Acts (Further Miscellaneous Amendments) Act 2000 , extends to any refusal by the Commissioner to refund tax paid or purportedly paid by a taxpayer that was made by the Commissioner before the commencement of that section 10(2).

Sch. 1 cl. 13(6) inserted by No. 10/2001 s. 16.

    (6)     For the purposes of subclause (5) and section 96(1A), a failure by the Commissioner to refund tax within the period of 3 months after the application for refund is lodged with the Commissioner is taken to be a refusal to refund the tax.

Sch. 1 cl. 13(7) inserted by No. 10/2001 s. 16.

    (7)     Section 115, as substituted by section 11 of the State Taxation Acts (Further Miscellaneous Amendments) Act 2000 , extends to—

        (a)     any assessment or decision made; and

        (b)     any objection allowed, or review or appeal upheld—

before the commencement of that section 11.

Sch. 1 cl. 13(8) inserted by No. 10/2001 s. 16.

    (8)     If—

        (a)     a taxpayer applied before 15 October
1993 for a refund of an amount paid or purportedly paid under a taxation law; and

        (b)     the Commissioner refused or failed to refund the amount; and

        (c)     the taxpayer did not commence proceedings in any court for the refund or recovery of the amount before 14 November 2000—

the taxpayer or any other person is not entitled, on or after 14 November 2000, to commence proceedings in any court for the refund or recovery of the amount or any part of it.

Sch. 1 cl. 13(9) inserted by No. 10/2001 s. 16.

    (9)     If—

        (a)     a taxpayer applied before 15 October 1993 for a refund of an amount paid or purportedly paid under a taxation law; and

        (b)     the Commissioner refused to refund the amount; and

        (c)     the taxpayer lodged an objection to the refusal of the Commissioner to refund the amount; and

        (d)     the objection had not been determined by the Commissioner before 14 November 2000—

the Commissioner is not entitled to determine the objection on or after 14 November 2000 and the taxpayer or any other person is not entitled, on or after 14 November 2000, to take any further action in respect of the objection or commence proceedings in any court for the refund or recovery of the amount or any part of it.

Sch. 1 cl. 13(10) inserted by No. 10/2001 s. 16.

    (10)     If a person commenced proceedings on or after 14 November 2000 but before the day on which the State Taxation Acts (Further Miscellaneous Amendments) Act 2000 received the Royal Assent ( the commencement day ), being proceedings that the person would not have been entitled to commence because of subclause (8) or (9) had those subclauses been in operation at the time, the court must, as soon as practicable after the commencement day, dismiss those proceedings.

Sch. 1 cl. 13(11) inserted by No. 10/2001 s. 16.

    (11)     Nothing in subclause (5), (6), (7), (8), (9) or (10) affects the rights of the parties in the proceedings in the Supreme Court between—

        (a)     Drake Personnel Limited (ARBN 007 504 609) and Others and the Commissioner of State Revenue of the State of Victoria (No. 5418 of 1994);

        (b)     Select Appointments Pty Ltd (ACN 003 840 546) and the Commissioner of State Revenue of the State of Victoria (No. 5930 of 1998);

        (c)     MediHealth 2000 Pty Ltd (ACN 061 789 786) and the Commissioner of
Pay-roll Tax for the State of Victoria (No. 5911 of 1997).

Sch. 1 cl. 13(12) inserted by No. 76/2012 s. 24.

    (12)     Sections 100A and 102, as in force immediately before the commencement of Part 4 of the State Taxation and Other Acts Amendment Act 2012 , continue to apply on and after that commencement in relation to an objection lodged under section 96 before that commencement.

        14     Evidence

Sections 128 and 129 apply on and after the commencement date of that section in relation to proceedings relating to a taxation law commenced on or after that commencement whether the proceedings relate to matters or things occurring before, on or after that commencement.

        15     Public officers

The appointment of a public officer under section 41 of the Pay-roll Tax Act 1971 , being an   appointment that is in force immediately before   the repeal of that section, is to be taken to be an appointment under section 122.

Sch. 1 cl. 16 inserted by No. 26/2007 s. 107.

        16     Reassessment and refund periods extended to 5 years

    (1)     Section 9(3), as amended by section 105(a) of the Payroll Tax Act 2007 , applies to a reassessment of an initial assessment of a tax liability where the transaction, event or occurrence giving rise to that tax liability takes place on or after 1 July 2007.

    (2)     Section 9(3), as in force immediately before the commencement of section 105(a) of the Payroll Tax Act 2007 , continues to apply to a reassessment of an initial assessment of a tax liability where the transaction, event or occurrence giving rise to that tax liability took place before 1 July 2007.

    (3)     Section 13, as amended by section 105(b) of the Payroll Tax Act 2007 , applies if the date of service of the notice of assessment is on or after 1 July 2007.

    (4)     Section 13, as in force immediately before the commencement of section 105(b) of the Payroll Tax Act 2007 , continues to apply if the date of service of the notice of assessment was before 1 July 2007.

    (5)     Section 19(1), as amended by section 105(c) of the Payroll Tax Act 2007 , applies if the tax in respect of which the application for a refund is made was paid on or after 1 July 2004.

    (6)     Section 19(1), as in force immediately before the commencement of section 105(c) of the Payroll Tax Act 2007 , continues to apply if the tax in respect of which the application for a refund is made was paid before 1 July 2004.

    (7)     Section 115(3), as amended by section 105(d) of the Payroll Tax Act 2007 , applies on and after 1 July 2009.

    (8)     During the period commencing on and including 1 July 2007 and ending on 30 June 2009, despite anything to the contrary in section 115(3), the relevant period for the purpose of section 115(2) is the period commencing on 1 July 2004.

Sch. 1 cl. 17 inserted by No. 83/2009 s. 35.

        17     Penalty tax for notification defaults

    (1)     Division 2 of Part 5 does not apply to permit the imposition of penalty tax for a trust notification default if the event requiring the lodging of notice with the Commissioner occurred before 1 January 2010.

    (2)     Division 2 of Part 5 does not apply to an error notification default that occurred in relation to a notice of assessment that was served on the taxpayer before 1 January 2010.

    (3)     In this clause—

"error notification default" means a failure to notify the Commissioner of an error or omission in accordance with section 104A of the Land Tax Act 2005 ;

"trust notification default" means a failure to lodge a notice under section 46K of the Land Tax Act 2005 .

Sch. 1 cl. 18 inserted by No. 26/2015 s. 42.

        18     Applications for refunds

Part 4, as in force immediately before the day on which Division 1 of Part 4 of the State Taxation Acts Amendment Act 2015 comes into operation, continues to apply on and after that day to an application made under section 19 before that day.

Sch. 1 cl. 19 inserted by No. 26/2015 s. 42.

        19     Refunds following objections etc.

    (1)     This clause applies if—

        (a)     before the commencement day, a taxpayer lodges an objection under section 96; and

        (b)     on or after that day, the Commissioner is required to refund an amount under section 115 in respect of the objection or any review or appeal of the determination of the objection.

    (2)     Division 3 of Part 10, as in force immediately before that day, continues to apply on and after that day to the amount.

    (3)     In this clause—

"commencement day" means the day on which Division 1 of Part 4 of the State Taxation Acts Amendment Act 2015 came into operation.

Sch. 2 amended by No. 86/1997 s. 28(2), repealed by No. 103/1998 s. 31.

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