of a person who is under a legal or other disability; (f) any person acting in a fiduciary capacity; S. 3(1) def. of valuation authority inserted by No. 69/2011 s. 37(2). valuation authority has the same meaning as in section 2(1) of the Valuation of Land Act 1960. S. 3(2) inserted by No. 83/2009 s. 24(2). (2) The Governor in Council may, by Order published in the Government Gazette, declare a law of the Commonwealth, another State or a Territory to be a recognised law for the purposes of this Act. S. 4 amended by No. 69/2011 s. 38 (ILA s. 39B(1)). 4 Meaning of taxation laws s. 4 (1) The following are taxation laws for the purposes of this Act— (a) this Act and regulations made under this Act; S. 4(ab) inserted by No. 74/2005 s. 36(2). (ab) Congestion Levy Act 2005 and regulations made under that Act; S. 4(b) repealed by No. 36/2010 s. 19(1). * * * * * S. 4(ba) inserted by No. 79/2000 s. 285(Sch. 1 item 6.1). (ba) Duties Act 2000 and regulations made under that Act; S. 4(c) repealed by No. 36/2010 s. 19(1). * * * * * S. 4(ca) inserted by No. 88/2005 s. 108. (ca) Land Tax Act 2005 and regulations made under that Act;
S. 14(1A) inserted by No. 28/2011 s. 42. (1A) In the case of a deemed assessment, the Commissioner is deemed to have served a notice of assessment for the purposes of subsection (1). (2) A notice of assessment must— (a) be expressed to be an assessment of liability to the tax; and (b) show the amount of tax assessed. S. 14(3) inserted by No. 10/2001 s. 9. (3) An amount of tax assessed in a notice of assessment is payable on or before the day specified by the Commissioner in the notice of assessment. S. 14A inserted by No. 84/2006 s. 16. 14A Notice of certain joint assessments s. 14A (1) This section has effect for the purposes of the following taxation laws only— (a) Congestion Levy Act 2005; S. 14A(1)(b) amended by No. 23/2010 s. 23(a). (b) Land Tax Act 2005; S. 14A(1)(c) inserted by No. 23/2010 s. 23(b). (c) Part 9B of the Planning and Environment Act 1987. (2) If the Commissioner makes or withdraws a joint assessment, or an assessment of persons who are jointly and severally liable under a taxation law referred to in subsection (1), the Commissioner may serve notice of assessment or withdrawal under section 14— (a) on each of the persons assessed or jointly and severally liable; or
31 Reduction in penalty tax for disclosure before or during investigation s. 31 S. 31(1) amended by Nos 36/2005 s. 36(1), 33/2007 s. 9(1), 83/2009 s. 33(1). (1) The amount of penalty tax determined under section 30 is to be reduced by 80% if, before the Commissioner commences an investigation into a known or suspected tax default or notification default by the taxpayer, the taxpayer voluntarily discloses to the Commissioner, in writing, sufficient information to enable the nature and extent of the default to be determined. S. 31(2) amended by Nos 36/2005 s. 36(1), 33/2007 s. 9(1), 83/2009 s. 33(2). (2) The amount of penalty tax determined under section 30 is to be reduced by 20% if, after the Commissioner commences an investigation into a known or suspected tax default or notification default by the taxpayer and before it is completed, the taxpayer voluntarily discloses to the Commissioner, in writing, sufficient information to enable the nature and extent of the default to be determined. S. 31(3) inserted by No. 36/2005 s. 36(2), substituted by No. 33/2007 s. 9(2). (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. 32 Increase in penalty tax for concealment s. 32 S. 32(1) amended by Nos 36/2005 s. 36(3), 83/2009 s. 34. (1) The amount of penalty tax determined under section 30 is to be increased by 20% if, after the Commissioner commences an investigation into a known or suspected tax default or notification
based—the date of the request for the decision. 116 Payment of interest s. 116 In addition to an amount refunded under this Part, the Commissioner is required to pay interest on the amount calculated at the market rate referred to in section 25(a) on a daily basis from— S. 116(a) amended by No. 10/2001 s. 12. (a) the date of payment of the amount overpaid that is refunded; or (b) the date on which the Commissioner made the assessment to which the objection and review or appeal relates— s. 116 whichever is the later, until the date of the refund. _______________ Pt 10A (Heading and ss 116A–116I) inserted by No. 86/2009 s. 6. S. 116A inserted by No. 86/2009 s. 6. 116A Power to conduct feasibility study s. 116A (1) The Commissioner may conduct feasibility studies in the public interest. (2) Without limiting subsection (1), the Commissioner may conduct a feasibility study in relation to fire services funding. S. 116B inserted by No. 86/2009 s. 6. 116B Power to require information for feasibility study (1) The Commissioner may, by written notice, require a person to provide to the Commissioner (either orally or in writing) information that is described
Note to s. 116I(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. __________________ 117 Means and time of payment s. 117 (1) Tax may be paid to the Commissioner— 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
alleged to have been committed by a body corporate on or after the commencement of section 45 of the Statute Law Amendment (Directors' Liability) Act 2013. (4) This section does not limit section 14 of the Interpretation of Legislation Act 1984. __________________ SCHEDULES SCHEDULE 1 Sch. 1 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
Assent Date: 2.11.05 Commencement Date: Ss 36, 37 on 1.1.06: s. 2 : 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 : 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) : 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) : This information relates only to the provision/s amending the Taxation Administration Act 1997 State Taxation Acts Amendment Act 2007, No. 33/2007 Endnotes Assent Date: 24.7.07 Commencement Date: S. 9 on 25.7.07: s. 2 : 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) : 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 : 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 : 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 : 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 : 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) : 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) : 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) : This information relates only to the provision/s amending the Taxation Administration Act 1997 Endnotes 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) : 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 : 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) : This information relates only to the provision/s amending the Taxation Administration Act 1997 Endnotes
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 : 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) : This information relates only to the provision/s amending the Taxation Administration Act 1997 ––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– Explanatory Details Endnotes