Australian Capital Territory Numbered Acts

REVENUE (CHARITABLE ORGANISATIONS) LEGISLATION AMENDMENT ACT 2015 (NO. 48 OF 2015) - SECT 17

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Part 20     Transitional—Revenue (Charitable Organisations) Legislation Amendment Act 2015

300     Meaning of commencement day —pt 20

In this part:

"commencement day" means the day the Revenue (Charitable Organisations) Legislation Amendment Act 2015 , section 3 commences.

301     Reassessment for certain organisations

    (1)     This section applies to an excluded organisation in relation to which a beneficial organisation determination is not in force.

    (2)     The commissioner or the ACAT must not make a reassessment of a tax liability for any period before the commencement day for the excluded organisation under section 9 if the purpose of the reassessment is to give effect to a decision that the organisation has a tax liability, or has no tax liability, because the organisation was a charitable organisation or should have been treated as a charitable organisation under the following Acts as in force immediately before the commencement day (the pre-amendment law ):

        (a)     the Duties Act 1999

;

        (b)     the Payroll Tax Act 2011

;

        (c)     the Rates Act 2004

.

    (3)     This section applies regardless of—

        (a)     when the organisation made—

              (i)     any submission to the commissioner or the ACAT that the organisation's liability under the pre-amendment law should be decided on the basis that the organisation is, or was, a charitable organisation or should be treated as a charitable organisation; or

              (ii)     any objection or appeal about those matters; and

        (b)     whether the commissioner or the ACAT has decided that the organisation was, or should have been treated as, a charitable organisation under the pre-amendment law in the period to which the reassessment relates.

    (4)     To avoid any doubt, this section does not apply to a reassessment made before the commencement day of an organisation's tax liability made on the basis that the organisation is, or was, a charitable organisation, or should be treated as a charitable organisation, under the pre-amendment law.

302     Expiry—pt 20

This part expires 5 years after the commencement day.