Part 5—Interest and penalty tax 22 Division 1—Interest 22 24 Interest in respect of tax defaults 22 25 Interest rate 22 26 Minimum amount of interest 23 27 Interest rate to prevail over interest otherwise payable on a judgment debt 23 28 Remission of interest 23 Division 2—Penalty tax 23 29 Penalty tax in respect of certain defaults 23 30 Amount of penalty tax 24 31 Reduction in penalty tax for disclosure before or during investigation 25 32 Increase in penalty tax for concealment 26 33 Minimum amount of penalty tax 26 34 Time for payment of penalty tax 27 35 Remission of penalty tax 27 Part 6—Returns 28 Division 1—General 28 36 Form of returns 28 37 Time of lodgment 28 38 Extending time or period for lodgment 28 Division 2—Approval of special tax return arrangements 28 39 Approval of special tax return arrangements 28 40 Application for approval 29 41 Conditions of approval 29 42 Gazettal or service of notices 30 43 Effect of approval 30 43A Stamping of instruments 31 Part 7—Collection of tax 32 44 Tax payable to the Commissioner 32 45 Recovery of tax 32 46 Contributions from joint taxpayers 32 47 Collection of tax from third parties 32 48 Indemnification of third party 34 49 Arrangements for payment of tax 34 49A Order for tax agent to account for tax 35 Part 8—Record keeping and general offences 36 50 Requirement to keep proper records 36 51 Additional records 36
investigation means an investigation under Division 2 of Part 9; non-reviewable decision has the meaning given by section 5; S. 3(1) def. of notification default inserted by No. 83/2009 s. 30. notification default means— (a) a failure to lodge a notice under section 46K of the Land Tax Act 2005; or (b) a failure to notify the Commissioner of an error or omission in accordance with section 104A of the Land Tax Act 2005; S. 3(1) def. of on-line duty payment system inserted by No. 28/2011 s. 40(b). on-line duty payment system has the same meaning as in section 3(1) of the Duties Act 2000; person includes an unincorporated association and a partnership; S. 3(1) def. of police officer inserted by No. 37/2014 s. 10(Sch. item 165.1). police officer has the same meaning as in the Victoria Police Act 2013; premises includes land, a vehicle, a vessel and an aircraft; reassessment means reassessment of tax liability under section 9; S. 3(1) def. of recognised jurisdiction inserted by No. 83/2009 s. 24(1). recognised jurisdiction means the Commonwealth, another State or a Territory;
whom the notice is given of the payment and the notice is taken to be amended accordingly. (8) In this section, tax includes a judgment debt and costs in respect of such an amount. 48 Indemnification of third party A person who makes a payment in accordance with section 47 is to be taken to be acting under the authority of the taxpayer and of all other persons concerned and is indemnified by this section in respect of the payment. 49 Arrangements for payment of tax (1) The Commissioner may extend the time for payment of tax by a taxpayer and may accept the payment of tax by instalments. (2) A decision of the Commissioner under this section may be made subject to such conditions (for example, as to the payment of interest) as the Commissioner may determine. S. 49(3) inserted by No. 79/2000 s. 285(Sch. 1 item 6.5). (3) If— (a) the Commissioner extends the time for the payment of tax, being duty payable on an instrument; and (b) the instrument is not stamped before the end of the extension period— the instrument may be stamped on payment of the unpaid duty and any applicable interest and penalty tax. S. 49(4) inserted by No. 79/2000 s. 285(Sch. 1 item 6.5). (4) If the Commissioner accepts the payment of duty on an instrument by instalments, the instrument is not taken to be duly stamped until the total duty payable on the instrument has been paid.
(1) A person must not— (a) make a record required to be made by a taxation law that comprises or contains matter that is false or misleading in a material particular; or (b) include in a record required to be made or kept by a taxation law matter that is false or misleading in a material particular. 500 penalty units in the case of a body corporate; 100 penalty units in any other case. Note to s. 52(1) inserted by No. 13/2013 s. 46(3). Note Section 130B applies to an offence against this subsection. (2) A person is not guilty of an offence against subsection (1) if the court hearing the charge is satisfied that the person did not know that the matter was false or misleading in a material particular. 53 Accessibility A person who is required by a taxation law to keep a record must keep the record so that it is able to be readily produced to the Commissioner if the Commissioner requires its production. 200 penalty units in the case of a body corporate; 40 penalty units in any other case. Note to s. 53 inserted by No. 13/2013 s. 46(4). Note Section 130B applies to an offence against this section. 54 Form of record—English language
S. 92(1) (e)(vaa) inserted by No. 84/2008 s. 37(a). (vaa) the Business Licensing Authority (established by section 4 of the Business Licensing Authority Act 1998) for the purpose of administering the Motor Car Traders Act 1986 and regulations made under that Act; or S. 92(1)(e)(va) inserted by No. 113/2003 s. 7(b), substituted by No. 88/2005 s. 110(1)(a). (va) the Director of Consumer Affairs ; or S. 92(1)(e) (vab) inserted by No. 76/2012 s. 21. (vab) the Registrar of Titles; or S. 92(1)(e)(vb) inserted by No. 113/2003 s. 7(b). (vb) a member of the Australian Federal Police; or S. 92(1)(e)(vc) inserted by No. 36/2005 s. 37. (vc) the Country Fire Authority; or S. 92(1)(e)(vd) inserted by No. 36/2005 s. 37. (vd) the Metropolitan Fire and Emergency Services Board; or S. 92(1)(e)(ve) inserted by No. 84/2008 s. 37(b), amended by No. 6/2010 s. 203(1)(Sch. 6 item 45) (as amended by No. 45/2010 s. 22). (ve) the Roads Corporation (within the meaning of section 3 of the Transport Integration Act 2010) for the purpose of administering the Road Safety Act 1986 and regulations made under that Act; or S. 92(1)(e)(vf) inserted by No. 84/2008 s. 37(b). (vf) the Secretary to the Department of Primary Industries for the purpose of administering the Livestock Disease Control Act 1994 and the Duties Act
(3) The period specified in a notice for compliance with a requirement in the notice must be at least 30 days. (4) The Commissioner must not require a person to provide information under this section unless the Commissioner determines that there are no other reasonable means of obtaining that information. (5) Division 2 of Part 9 does not apply to the obtaining of information for the purposes of a feasibility study. S. 116C inserted by No. 86/2009 s. 6. 116C Protection against self-incrimination A person is not required to give information under section 116B if the giving of the information would tend to incriminate the person. S. 116D inserted by No. 86/2009 s. 6. 116D Use of information obtained for feasibility study A person must not use any information obtained under this Part for a purpose other than the conduct of a feasibility study. S. 116E inserted by No. 86/2009 s. 6. 116E Prohibition on disclosures of information obtained for feasibility study (1) A person must not disclose any information obtained under this Part, except as permitted by this Part. 100 penalty units. Note to s. 116E(1) inserted by No. 13/2013 s. 46(3). Note Section 130B applies to an offence against this subsection. (2) For the purposes of the Freedom of Information Act 1982, information referred to in subsection (1) is information of a kind to which section 38 of that Act applies. (3) Division 3 of Part 9 does not apply to information obtained under this Part.
S. 117(1)(a) amended by No. 11/2001 s. 3(Sch. item 73.1). (a) by a cash payment made at, or a cheque drawn on account of an authorised institution or postal money order delivered to, an office of the Commissioner; or (b) by any other means approved by the Commissioner. (2) An approval of the Commissioner may be— (a) general or limited to particular taxes, persons or payments; and (b) unconditional or subject to conditions. (3) If the Commissioner approves payment by a personal cheque— S. 117(3)(a) amended by No. 11/2001 s. 3(Sch. item 73.2). (a) payment will be taken to be effected when the cheque is received by the Commissioner provided that payment occurs when the Commissioner first presents the cheque to the authorised deposit-taking institution for payment; or (b) in any other case, payment will be taken to be effected when payment occurs under the cheque following presentation by the Commissioner (however, the Commissioner is under no obligation to present a cheque for payment more than once). (4) An approval of a means of payment (other than personal cheque) may include a stipulation as to when payment by that means will be taken to be effected and any such stipulation will have effect according to its terms. (5) The Commissioner may vary or cancel an approval under this section.
S. 121 substituted by No. 34/1999 s. 19(Sch. item 5) (as amended by No. 74/2000 s. 3(Sch. 1 item 23.2). 121 Appropriation of Consolidated Fund (1) If the Commissioner is authorised or required— (a) to pay an amount under this Act; or (b) to pay an amount under the corresponding applied law to this Act, pursuant to an arrangement between the Governor-General of the Commonwealth and the Governor of the State under section 9(1) of the Commonwealth Places (Mirror Taxes) Act 1998 of the Commonwealth— the amount is to be paid from the Consolidated Fund which is appropriated by this section to the necessary extent. (2) This section as substituted by item 5 of the Schedule to the Commonwealth Places (Mirror Taxes Administration) Act 1999 applies, and must be taken to have always applied, on and from 6 October 1997. S. 121(3) inserted by No. 23/2010 s. 30. (3) Subsection (1) does not apply in respect of a an amount paid by the Commissioner relating to the whole or part of a contribution paid under Part 9B of the Planning and Environment Act 1987, in which case the amount is to be paid in equal shares from the Growth Areas Public Transport Fund and the Building New Communities Fund established under Division 5 of that Part. 122 Public officer of body corporate (1) The Commissioner, by written notice served on a body corporate, may require the body corporate to appoint, within a period specified in the notice, a natural person whose principal place of residence is in Victoria as a public officer of the body corporate for the purposes of the taxation laws, and to keep the office of public officer constantly filled by such a person.
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. 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) : 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) : 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) : 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) : This information relates only to the provision/s amending the Taxation Administration Act 1997 Tribunals and Licensing Authorities (Miscellaneous Amendments) Act, No. 52/1998