authorised officer means the Commissioner or a person appointed as an authorised officer under section 70(2); business day means a day other than a Saturday, a Sunday or a public holiday appointed under the Public Holidays Act 1993; Commissioner means Commissioner of State Revenue referred to in section 62; compromise assessment means an assessment made under section 12; S. 3(1) def. of contribution inserted by No. 23/2010 s. 21(a). contribution means a growth areas infrastructure contribution imposed under Part 9B of the Planning and Environment Act 1987; S. 3(1) def. of inserted by No. 83/2009 s. 24(1). corresponding Commissioner, in relation to a recognised jurisdiction, means the person who is responsible for the general administration of the law that corresponds with this Act; S. 3(1) def. of deemed assessment inserted by No. 28/2011 s. 40(b). deemed assessment means a deemed assessment under section 12A; exercise a function includes perform a duty; S. 3(1) def. of feasibility study inserted by No. 86/2009 s. 4. feasibility study means an examination and analysis conducted for the purpose of— (a) evaluating an existing tax, duty, levy or impost; or (b) developing and evaluating policies and proposals for a new or existing tax, duty, levy or impost; function includes a power, an authority or a duty;
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, amended by No. 26/2015 s. 44. 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; or; (c) a failure to give a notice to the Commissioner in accordance with section 104B 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. 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. 4(cb) inserted by No. 23/2010 s. 22. (cb) Part 9B of the Planning and Environment Act 1987 and any regulations made under that Act for the purposes of that Part; S. 4(d) substituted by No. 26/2007 s. 104, amended by No. 83/2009 s. 25(a). (d) Payroll Tax Act 2007 and regulations made under that Act. S. 4(e) repealed by No. 83/2009 s. 25(b). * * * * * S. 4(2) inserted by No. 69/2011 s. 38. (2) Part 6 of the Livestock Disease Control Act 1994 and any regulations made under that Act for the purposes of that Part is a taxation law for the purposes of this Act in respect of the application of Chapter 10 of the Duties Act 2000 and any regulations made under that Act for the purposes of that Chapter.
(a) against any liability of the taxpayer to the State arising under, or by reason of, a taxation law or another Act of which the Commissioner has the general administration; or (b) against any future liability of the taxpayer to the State arising under, or by reason of, a taxation law. (2) Despite subsection (1), the Commissioner must not apply an overpaid amount towards a future liability unless— (a) the taxpayer consents in writing; and (b) the future liability arises within 60 days after the day on which refund becomes payable. (3) If the taxpayer withdraws consent, the Commissioner must refund the taxpayer the overpaid amount. (4) The Commissioner must refund the taxpayer any part of an overpaid amount that is not applied under subsection (1). (5) This section does not apply in respect of a refund of a contribution paid under Part 9B of the Planning and Environment Act 1987. S. 20A(6) inserted by No. 3/2015 s. 56 (as amended by No. 26/2015 s. 43). (6) This section does not apply in respect of a liability arising under the Back to Work Act 2015. 21 What happens if Commissioner refuses a refund? (1) If— (a) a taxpayer has lodged an application for the refund of an amount in accordance with section 19; and
40 penalty units in any other case. Note to s. 54(1) inserted by No. 13/2013 s. 46(2). Note Section 130A applies to an offence against this subsection. (2) The Commissioner may recover from a person referred to in subsection (1) the costs reasonably incurred by the Commissioner in converting or translating a record into English— (a) in the Magistrates' Court irrespective of the amount; or (b) in any other court of competent jurisdiction. 55 Period of retention (1) A person who is required by a taxation law to keep a record must retain the record for not less than 5 years after— (a) the date it was made or obtained; or (b) the date of completion of the transaction or act to which it relates— whichever is the later. 500 penalty units in the case of a body corporate; 100 penalty units in any other case. Note to s. 55(1) inserted by No. 13/2013 s. 46(3). Note Section 130B applies to an offence against this subsection. (2) Subsection (1) does not apply to a person if the Commissioner authorises them in writing to destroy the record before the end of the 5-year period. S. 55(3) inserted by No. 23/2010 s. 26. (3) In this section the date of completion of the transaction or act in relation to a contribution imposed under Part 9B of the Planning and
Note to s. 89 inserted by No. 13/2013 s. 46(6). Note Section 130A applies to an offence against this section. 90 Defence of reasonable compliance A person is not guilty of an offence under this Part if the court hearing the charge is satisfied— (a) that the person could not, by the exercise of reasonable diligence, have complied with the requirement to which the charge relates; or (b) that the person complied with the requirement to the extent of their ability to do so. Pt 9 Div. 2A (Heading and ss 90A–90E) inserted by No. 83/2009 s. 28. Division 2A—Investigations for the purposes of recognised laws S. 90A inserted by No. 83/2009 s. 28. 90A Investigations by and on behalf of corresponding Commissioner (1) The Commissioner may, by agreement with a corresponding Commissioner of a recognised jurisdiction— (a) authorise the corresponding Commissioner to exercise a function under Division 2 for the purposes of a recognised law in force in that jurisdiction; or (b) exercise on behalf of the corresponding Commissioner a function under Division 2
Note to s. 91(1) inserted by No. 13/2013 s. 46(2). Note Section 130A 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. S. 92 (Heading) inserted by No. 41/2013 s. 49. S. 92 amended by No. 88/2005 s. 110(2) (ILA s. 39B(1)). 92 Permitted disclosures to particular persons or for particular purposes (1) A tax officer may disclose information obtained under or in relation to the administration of a taxation law— (a) with the consent of the person to whom the information relates or at the request of a person acting on behalf of that person; or S. 92(1)(b) substituted by No. 83/2009 s. 36(a), amended by No. 40/2014 s. 39(1)(a)(ii). (b) in connection with the administration or execution of— (i) a taxation law; or S. 92(1)(b)(ia) inserted by No. 3/2015 s. 57. (ia) the Back to Work Act 2015; or S. 92(1)(b)(ii) amended by No. 40/2014 s. 39(1)(a)(i). (ii) the First Home Owner Grant Act 2000 or a corresponding law of another State or Territory; or (iii) the Unclaimed Money Act 2008— including for the purpose of any legal proceeding arising out of that taxation law, Act or corresponding law, or a report of those proceedings; or
S. 92(1)(c) substituted by No. 83/2009 s. 29(1). (c) in connection with the administration or execution of a recognised law (including for the purpose of any legal proceedings arising out of a recognised law or a report of those proceedings); or (d) in accordance with a requirement imposed under an Act; or (e) to an authorised recipient, being— (i) the Ombudsman; or S. 92(1)(e)(ii) amended by Nos 103/1998 s. 28, 37/2014 s. 10(Sch. item 165.2). (ii) a police officer of or above the rank of Inspector; or S. 92(1)(e)(iia) inserted by No. 23/2010 s. 27. (iia) the Growth Areas Authority established under Part 3AAB of the Planning and Environment Act 1987 for the purpose of administering Part 9B of that Act; or S. 92(1)(e)(iib) inserted by No. 23/2010 s. 27. (iib) the Secretary to the Department of Planning and Community Development for the purpose of administering Part 9B of the Planning and Environment Act 1987; or S. 92(1)(e)(iii) amended by No. 83/2009 s. 36(b). (iii) the Public Record Office ; or (iv) the Australian Statistician; or S. 92(1)(e)(v) substituted by Nos 93/1997 s. 28(Sch. item 30), 53/1999 s. 26(Sch. item 23), amended by No. 113/2003 s. 7(a). (v) the Auditor-General; or
S. 92(2) def. of Chief Executive Centrelink inserted by No. 40/2014 s. 39(2). Chief Executive Centrelink has the same meaning as in the Human Services (Centrelink) Act 1997 of the Commonwealth; S. 92(2) def. of Child Support Registrar inserted by No. 40/2014 s. 39(2). Child Support Registrar means the Registrar within the meaning of the Child Support (Registration and Collection) Act 1988 of the Commonwealth; S. 92(2) def. of ELN inserted by No. 69/2013 s. 17(2). ELN means ELN within the meaning of the Electronic Conveyancing National Law (Victoria); S. 92(2) def. of IBAC inserted by No. 40/2014 s. 39(2). IBAC Commissioner means the Commissioner appointed under section 20 of the Independent Broad-based Anti-corruption Commission Act 2011; Landata means the integrated computerised information retrieval and property enquiry service relating to information in respect of Victorian land, its ownership and use. S. 92A inserted by No. 41/2013 s. 50. 92A Permitted disclosures—dutiable transactions in relation to land (1) Despite section 92, a tax officer may disclose the minimum information about a dutiable transaction under Chapter 2 of the Duties Act 2000 that is necessary to enable a person to ascertain— (a) whether duty has been paid or is payable on the dutiable transaction; (b) the amount of duty that has been paid or is payable on the dutiable transaction; (c) the basis on which duty was or was not paid, or is or is not payable.
S. 113 repealed by No. 52/1998 s. 311(Sch. 1 item 89.3). * * * * * 114 Giving effect to decision on review or appeal S. 114(1) amended by No. 10/2001 s. 10(3). (1) Subject to section 115, within 60 days after the decision on review or appeal becomes final, the Commissioner must take any action that is necessary to give effect to it. (2) If no appeal to a court from— (a) a decision of the Tribunal on a review; or (b) a decision of the Supreme Court on an appeal— is instituted within 30 days after the day on which the decision is made, the decision is to be taken, for the purposes of this section, to have become final at the end of that period. Division 3—Refund of amounts and payment of interest following successful objection, review or appeal S. 115 substituted by No. 10/2001 s. 11. 115 Refund of amount (1) If— (a) a taxpayer's objection to an assessment is allowed in whole or in part; or (b) a taxpayer's review or appeal in respect of an assessment is upheld— the Commissioner must refund any amount paid under the assessment that is in excess of a requirement for payment under the relevant taxation law.
134 Time for commencing prosecutions A prosecution for an offence against a taxation law may be commenced at any time within 3 years after the alleged commission of the offence. S. 135 amended by No. 10/2001 s. 15 (ILA s. 39B(1)). 135 Supreme Court—limitation of jurisdiction (1) It is the intention of sections 5, 12(4), 18(1), 96(2), 100(4) and 108(1) to alter or vary section 85 of the Constitution Act 1975. S. 135(2) inserted by No. 10/2001 s. 15. (2) It is the intention of clause 13(8), (9) and (10) in Schedule 1 to alter or vary section 85 of the Constitution Act 1975. S. 135(3) inserted by No. 88/2005 s. 115. (3) It is the intention of sections 5, 12(4), 18(1), 96(2) and 100(4), as they apply on and after the commencement of section 115 of the Land Tax Act 2005, to alter or vary section 85 of the Constitution Act 1975. S. 135(4) inserted by No. 74/2005 s. 37. (4) It is the intention of sections 5, 12(4), 18(1), 96(2) and 100(4), as they apply on and after the commencement of section 37 of the Congestion Levy Act 2005, to alter or vary section 85 of the Constitution Act 1975. S. 135(5) inserted by No. 23/2010 s. 31. (5) It is the intention of sections 5, 12(4), 18(1), 96(2) and 100(4), as they apply on and after the commencement of section 31 of the Planning and Environment Amendment (Growth Areas Infrastructure Contribution) Act 2010, to alter or vary section 85 of the Constitution Act 1975. 136 Regulations (1) The Governor in Council may make regulations for or with respect to any matter or thing required or permitted by this Act to be prescribed or that is necessary to be prescribed to give effect to this Act. (2) A regulation may create an offence punishable by a penalty not exceeding 20 penalty units.
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
Assent Date: 27.11.01 Commencement Date: Ss 15–17 on 28.11.01: s. 2 : This information relates only to the provision/s amending the Taxation Administration Act 1997 State Taxation Acts (Further Miscellaneous Amendments) Act 2003, No. 113/2003 Assent Date: 9.12.03 Commencement Date: Ss 7, 8 on 10.12.03: s. 2(1) : This information relates only to the provision/s amending the Taxation Administration Act 1997 State Taxation Acts (Tax Reform) Act 2004, No. 46/2004 Assent Date: 16.6.04 Commencement Date: S. 26 on 17.6.04: s. 2(1) : This information relates only to the provision/s amending the Taxation Administration Act 1997 Public Administration Act 2004, No. 108/2004 Assent Date: 21.12.04 Commencement Date: S. 117(1)(Sch. 3 item 200) on 5.4.05: Government Gazette 31.3.05 p. 602 : This information relates only to the provision/s amending the Taxation Administration Act 1997 State Taxation Acts (General Amendment) Act 2005, No. 36/2005 Assent Date: 28.6.05 Commencement Date: Ss 35–38 on 29.6.05: s. 2(1) : This information relates only to the provision/s amending the Taxation Administration Act 1997 Congestion Levy Act 2005, No. 74/2005 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