Victorian Numbered Acts

STATE TAXATION ACTS AMENDMENT ACT 2007 (NO. 33 OF 2007) - SECT 9

        See:
Act No.
40/1997.
Reprint No. 3
as at
1 January 2006
and amending
Act No.
84/2006.
LawToday:
www.
legislation.
vic.gov.au

    (1)     In sections 31(1) and 31(2) of the Taxation Administration Act 1997 , for "the taxpayer discloses" substitute "the taxpayer voluntarily discloses".

    (2)     For section 31(3) of the Taxation Administration Act 1997 substitute —

    "(3)     Subsection (1) or (2) (as the case requires) does not apply in respect of information disclosed by a taxpayer if the taxpayer is registered by the Commissioner under a taxation law and—

        (a)     the tax default involved the failure to lodge a return and pay tax by the date required under that taxation law; or

        (b)     in the case of a taxpayer who lodged a return by the due date that disclosed a liability to pay tax, the tax default involved the failure to pay that tax by the date required under the taxation law.".

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