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 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. notification default means— (a) a failure to lodge a notice under section 46K of the Land Tax Act 2005; or s. 3 (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; 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; S. 3(1) def. of recognised law inserted by No. 83/2009 s. 24(1). recognised law means a law administered by a corresponding Commissioner that is— (a) a law relating to the imposition of a tax, duty or levy; or
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. 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. 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 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
(8) During the period commencing on and including 1 July 2007 and ending on 30 June 2009, despite anything to the contrary in section 115(3), the relevant period for the purpose of section 115(2) is the period commencing on 1 July 2004. Sch. 1 cl. 17 inserted by No. 83/2009 s. 35. 17 Penalty tax for notification defaults (1) Division 2 of Part 5 does not apply to permit the imposition of penalty tax for a trust notification default if the event requiring the lodging of notice with the Commissioner occurred before 1 January 2010. (2) Division 2 of Part 5 does not apply to an error notification default that occurred in relation to a notice of assessment that was served on the taxpayer before 1 January 2010. (3) In this clause— error notification default means a failure to notify the Commissioner of an error or omission in accordance with section 104A of the Land Tax Act 2005; trust notification default means a failure to lodge a notice under section 46K of the Land Tax Act 2005. __________________ Sch. 2 amended by No. 86/1997 s. 28(2), repealed by No. 103/1998 s. 31. * * * * * Sch. 1 ═══════════════
Assent Date: 14.12.99 Commencement Date: S. 26(Sch. item 23) on 1.1.00: Government Gazette 23.12.99 p. 2764 : This information relates only to the provision/s amending the Taxation Administration Act 1997 Duties Act 2000, No. 79/2000 (as amended by No. 46/2001) Assent Date: 28.11.00 Commencement Date: S. 285(Sch. 1 item 6) on 1.7.01: s. 2 : This information relates only to the provision/s amending the Taxation Administration Act 1997 State Taxation Acts (Further Miscellaneous Amendments) Act 2001, No. 10/2001 Assent Date: 8.5.01 Commencement Date: Ss 9–16 on 8.5.01: s. 2(1) : This information relates only to the provision/s amending the Taxation Administration Act 1997 Statute Law Amendment (Authorised Deposit-taking Institutions) Act 2001, No. 11/2001 Assent Date: 8.5.01 Commencement Date: S. 3(Sch. item 73) on 1.6.01: s. 2(2) : This information relates only to the provision/s amending the Taxation Administration Act 1997 Corporations (Consequential Amendments) Act 2001, No. 44/2001 Assent Date: 27.6.01 Commencement Date: S. 3(Sch. item 109) on 15.7.01: s. 2 : This information relates only to the provision/s amending the Taxation Administration Act 1997 State Taxation Legislation (Amendment) Act 2001, No. 79/2001 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 Endnotes 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