Taxation Administration Act 2001


Queensland Crest
Taxation Administration Act 2001
Queensland Taxation Administration Act 2001 Current as at [Not applicable] Indicative reprint note This is an unofficial version of a reprint of this Act that incorporates all proposed amendments to the Act included in the Revenue and Other Legislation Amendment Bill 2018. This indicative reprint has been prepared for information only— it is not an authorised reprint of the Act . An enacted but uncommenced amendment included in the Betting Tax Act 2018 No. 13 has also been incorporated in this indicative reprint. The point-in-time date for this indicative reprint is the introduction date for the Revenue and Other Legislation Amendment Bill 2018—22 August 2018. Detailed information about indicative reprints is available on the Information page of the Queensland legislation website.
© State of Queensland 2018 This work is licensed under a Creative Commons Attribution 4.0 International License.
Queensland Not authorised —indicative only Taxation Administration Act 2001 Contents Part 1 Division 1 1 2 Division 2 3 4 Division 3 5 6 Part 2 7 8 9 10 Part 3 Division 1 11 12 13 Division 2 14 14A 15 16 Division 3 17 Page Preliminary Introductory provisions Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Purpose and application of Act Purposes of Act and relationship with revenue laws . . . . . . . . . . 11 Act binds all persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Interpretation Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Revenue laws . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Commissioner of State Revenue Appointment of commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Commissioner’s functions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Commissioner’s powers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Delegations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Assessments of tax Assessments made by the commissioner When commissioner makes an assessment . . . . . . . . . . . . . . . . 14 Compromise assessments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Default assessments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Self assessments Making self assessment by lodging return . . . . . . . . . . . . . . . . . 16 Making self assessment by lodging transaction statement . . . . . 16 Matters to which self assessor must have regard . . . . . . . . . . . . 17 Effect of commissioner making an assessment for self assessor 17 Reassessments Commissioner’s general power to make reassessments . . . . . . 17
Taxation Administration Act 2001 Contents Not authorised —indicative only 18 19 20 21 22 23 24 25 Division 4 26 Division 5 27 28 Part 4 Division 1 29 29A 29B 30 31 32 33 34 35 Division 2 36 37 38 39 Division 3 40 41 42 When commissioner must make reassessment—general . . . . . 18 When commissioner must make reassessment—objections, court decisions or QCAT decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Legal interpretations and practices applying to particular reassessments 19 Time for reassessment decreasing liability for tax . . . . . . . . . . . 20 Time for reassessment increasing liability for tax . . . . . . . . . . . . 20 Limitation period does not apply to particular reassessments . . . 21 Reassessment by self assessors . . . . . . . . . . . . . . . . . . . . . . . . 21 Reassessment does not replace previous assessment . . . . . . . 21 Assessment notices Assessment notice to be given to taxpayer . . . . . . . . . . . . . . . . . 21 Other provisions Assessments made on available relevant information . . . . . . . . 22 Taxpayer to advise commissioner if liability for tax under assessed 23 Payments and refunds of tax and other amounts Payments of tax and other amounts Methods of payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Requirement for electronic payment . . . . . . . . . . . . . . . . . . . . . . 23 Application to withdraw electronic payment notice . . . . . . . . . . . 24 Time for payment of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Time for payment of late payment interest . . . . . . . . . . . . . . . . . 26 Time for payment of other amounts . . . . . . . . . . . . . . . . . . . . . . 26 Earlier time for payment of tax and other amounts . . . . . . . . . . . 27 Payment arrangements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Payments by tax agents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Refunds of tax and other amounts and particular payments to taxpayers Refunds made only under this division . . . . . . . . . . . . . . . . . . . . 28 Commissioner to refund tax and other amounts . . . . . . . . . . . . . 28 Applying amounts to current and future tax liabilities . . . . . . . . . 29 General provision about refunds and payments of section 61A interest 30 How payments for tax and other amounts are allocated and applied When payments are received . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Allocating payments if more than 1 assessment liability . . . . . . . 32 Application of payments to assessment liability . . . . . . . . . . . . . 32 Page 2
Taxation Administration Act 2001 Contents Not authorised —indicative only Division 4 Power to waive or write off liability 43 Waiver of tax law liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 44 Effect of writing off tax law liability . . . . . . . . . . . . . . . . . . . . . . . . 33 Division 5 Recovery of tax and other amounts Subdivision 1 Recovery from taxpayers 45 Unpaid amount under tax law is debt . . . . . . . . . . . . . . . . . . . . . 33 46 Recovery proceedings not affected by reassessment . . . . . . . . . 33 47 Joint and several liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Subdivision 1A Registration and release of charges 47A Definition for sdiv 1A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 47B Registration of charge over land . . . . . . . . . . . . . . . . . . . . . . . . . 34 47C Release of charge over land . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 47D Recovery of fees paid by commissioner . . . . . . . . . . . . . . . . . . . 35 Subdivision 2 Obligations of administrators and garnishees 48 Particular administrators to notify commissioner of appointment 36 49 Administrator’s liability for payment of tax . . . . . . . . . . . . . . . . . . 36 50 Collection of amounts from a garnishee . . . . . . . . . . . . . . . . . . . 37 51 Duration of garnishee notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 52 Effect of discharge of debt on garnishee notice . . . . . . . . . . . . . 38 53 Effect of payment by garnishee . . . . . . . . . . . . . . . . . . . . . . . . . . 38 Part 5 Interest and penalty tax Division 1 Interest payable to commissioner and penalty tax Subdivision 1 Interest 54 Unpaid tax interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 55 When particular taxpayers liable for unpaid tax interest . . . . . . . 42 56 Unpaid tax interest unaffected by extensions of time . . . . . . . . . 42 57 Application of payments for unpaid tax interest . . . . . . . . . . . . . . 42 Subdivision 2 Penalty tax 58 Liability for penalty tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 59 Penalty tax not payable if proceeding for offence started . . . . . . 44 Division 2 Remission of interest and penalty tax 60 When commissioner may remit unpaid tax interest and penalty tax 44 Division 3 Interest payable by commissioner 61 Interest on particular overpayments following court’s or QCAT’s decision 45 61A Interest on particular overpayments following commissioner’s decision Page 3
Taxation Administration Act 2001 Contents Not authorised —indicative only 62 Part 6 Division 1 63 64 65 66 67 68 Division 2 Subdivision 1 69 69A Subdivision 2 70 70A 70B 70C Subdivision 3 71 72 73 Division 3 75 76 77 Part 7 Division 1 78 79 Division 2 Subdivision 1 80 81 45 Interest only payable under this division . . . . . . . . . . . . . . . . . . . 46 Objections, reviews and appeals against assessments Objections Right to object . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 Grounds of objection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 Making objection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 Onus of proof on objection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 Deciding objection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 Notice of decision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 Appeals and reviews Right of appeal or review Right of appeal or review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 Effect of making reassessment after appeal or review started . . 49 Appeals to the Supreme Court How to start appeal to the Supreme Court . . . . . . . . . . . . . . . . . 50 Onus on appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 Admissibility of new evidence . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 Deciding appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 Reviews by QCAT QCAT to decide review on evidence before the commissioner . . 51 Representation of parties before QCAT . . . . . . . . . . . . . . . . . . . 52 Onus on review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 Decisions and determinations not subject to objection, appeal or review What is a non-reviewable decision . . . . . . . . . . . . . . . . . . . . . . . 53 Effect of non-reviewable decisions . . . . . . . . . . . . . . . . . . . . . . . 53 Application of Judicial Review Act . . . . . . . . . . . . . . . . . . . . . . . . 53 Investigations Preliminary Declaration of recognised law and corresponding commissioner 54 Exercise of powers only for tax law or recognised law . . . . . . . . 55 Investigations under tax laws Investigators Appointment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 Appointment conditions and limit on powers . . . . . . . . . . . . . . . . 55 Page 4
Taxation Administration Act 2001 Contents Not authorised —indicative only 82 83 84 85 86 Subdivision 2 87 88 89 Subdivision 3 90 91 92 93 94 95 Subdivision 4 96 Subdivision 5 97 98 99 100 101 102 Subdivision 6 103 104 105 106 Division 3 107 108 109 110 Issue of identity card . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 Production of identity card . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 When investigator ceases to hold office . . . . . . . . . . . . . . . . . . . 56 Resignation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 Return of identity card . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 Provisions about requiring information, documents and attendance Power to require information or documents . . . . . . . . . . . . . . . . 57 Power to require attendance . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 Power to record giving of information . . . . . . . . . . . . . . . . . . . . . 59 Entry of places Investigator’s power to enter places for investigations . . . . . . . . 59 Entry with consent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 Application for warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 Issue of warrant . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 Special warrants . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 Warrants—procedure before entry . . . . . . . . . . . . . . . . . . . . . . . 64 General powers of investigators on entry to places General powers for places . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 Provisions about seizing and retaining things Power to seize and retain things . . . . . . . . . . . . . . . . . . . . . . . . . 66 Receipt for retained thing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 Return of retained thing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 Access to retained thing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67 Forfeiture of retained thing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 Dealing with forfeited thing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 Miscellaneous provisions Investigators may use help and force in exercise of powers . . . . 69 Access to public records without fee . . . . . . . . . . . . . . . . . . . . . . 69 Notice of damage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 Investigations for recognised laws Commissioner may make reciprocal investigation arrangement . 71 Conduct of particular reciprocal investigations subject to commissioner 71 Identity certificates for reciprocal investigators . . . . . . . . . . . . . . 72 Application of Act to reciprocal investigations . . . . . . . . . . . . . . . 72 Page 5
Taxation Administration Act 2001 Contents Not authorised —indicative only Part 8 Division 1 111 112 113 Division 2 113A 113B 113C 113D Part 9 114 115 116 117 118 119 Part 10 Division 1 120 121 122 123 124 125 126 127 Division 2 128 129 130 131 132 Confidentiality and collection of information Confidentiality Disclosure of confidential information . . . . . . . . . . . . . . . . . . . . . 73 Other obligations about disclosure and use of confidential information 74 Refusal of disclosure of particular information . . . . . . . . . . . . . . 75 Collection of information for disclosure to Commonwealth Definitions for division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 Relationship with other laws . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 Commissioner may collect and disclose reportable information . 77 How reportable information may be collected . . . . . . . . . . . . . . . 77 Record keeping Requirement to keep proper records . . . . . . . . . . . . . . . . . . . . . . 77 Accessibility of records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 Form of records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 Commissioner may require translation or conversion of document or information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 Period for keeping records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 Wilfully damaging records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 Enforcement and legal proceedings Offences and related provisions Failure to give notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80 Failure to comply with information or lodgement requirement . . . 80 False or misleading documents . . . . . . . . . . . . . . . . . . . . . . . . . . 80 False or misleading information . . . . . . . . . . . . . . . . . . . . . . . . . 81 Self-incrimination not a reasonable excuse for failure to comply with particular information or lodgement requirement . . . . . . . . . . . . . 81 Use in legal proceedings of document or information obtained under a recognised law . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82 Obstruction of person exercising power under tax law . . . . . . . . 82 Impersonation of investigator . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Evidence Application of div 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Commissioner’s office and signature . . . . . . . . . . . . . . . . . . . . . 83 Statement in complaint . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Evidentiary certificates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Evidentiary provisions for assessments . . . . . . . . . . . . . . . . . . . 84 Page 6
133 Division 3 134 135 136 137 138 139 140 141 Part 11 Division 1 142 Division 2 143 143A 143B 144 145 Division 3 146 147 148 149 Part 11A 149A 149B 149C 149D 149E 149F 149G 149H 149I Taxation Administration Act 2001 Contents Production of copies of documents . . . . . . . . . . . . . . . . . . . . . . . 85 Legal proceedings Conducting proceeding for commissioner . . . . . . . . . . . . . . . . . . 85 Summary proceedings for offences . . . . . . . . . . . . . . . . . . . . . . . 86 When proceeding must start . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 Court may order compliance or payment . . . . . . . . . . . . . . . . . . 86 Second or subsequent offence . . . . . . . . . . . . . . . . . . . . . . . . . . 86 Responsibility for acts or omissions of representative . . . . . . . . 87 Liability of executive officer—particular offences committed by corporation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88 Treatment of partnerships and unincorporated bodies . . . . . . . . 89 Giving and lodging documents Preliminary Application of pt 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 Documents given to the commissioner Ways of giving document to commissioner . . . . . . . . . . . . . . . . . 91 Requirement for electronic communication . . . . . . . . . . . . . . . . . 91 Application to withdraw electronic communication notice . . . . . . 92 When document given to commissioner . . . . . . . . . . . . . . . . . . . 93 When lodgement requirement complied with . . . . . . . . . . . . . . . 94 Documents given by the commissioner Giving document to agents of taxpayers, members of partnerships and unincorporated bodies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94 Giving document if more than 1 taxpayer liable . . . . . . . . . . . . . 95 Ways document given by commissioner . . . . . . . . . . . . . . . . . . . 95 When document given by commissioner . . . . . . . . . . . . . . . . . . . 96 Registration of charitable institutions Application for registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 96 Decision on application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97 Restrictions on registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 97 Approval of application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 Refusal of application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 Later registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 Notice of registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 Notice of ceasing to be entitled to be registered . . . . . . . . . . . . . 100 Cancellation of registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 Page 7 Not authorised —indicative only
Taxation Administration Act 2001 Contents Not authorised —indicative only Part 12 150 150A 151 152 153 153A 153B 153C 154 Part 13 Division 1 155 Division 2 Subdivision 1 156 Subdivision 2 157 158 159 160 Subdivision 3 161 162 Part 14 165 Part 15 166 167 168 Part 16 169 Part 17 Miscellaneous provisions Protection from liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101 When information requirement complied with . . . . . . . . . . . . . . . 101 Extension of date for complying with information or lodgement requirement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102 Rounding down . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102 Approved forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102 Approved information system . . . . . . . . . . . . . . . . . . . . . . . . . . . 102 Commissioner may arrange for use of an approved information system to make particular decisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102 Commissioner may require payment of penalty . . . . . . . . . . . . . 103 Regulation-making power . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104 Repeal, savings and transitional provisions Repeal of Revenue Laws (Reciprocal Powers) Act 1988 Act repealed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104 Savings and transitional provisions for repealed Stamp Act Preliminary Definitions for div 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104 Application of this Act and repealed Stamp Act Repealed Stamp Act is revenue law for particular provisions . . . 105 Confidential information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106 Application of s 48 to particular administrators . . . . . . . . . . . . . . 106 Second or subsequent offences . . . . . . . . . . . . . . . . . . . . . . . . . 106 Miscellaneous provisions Office of commissioner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107 Reference in Act or document to particular officers . . . . . . . . . . 107 Transitional provision for Queensland Civil and Administrative Tribunal (Jurisdiction Provisions) Amendment Act 2009 Transfer of appeals from Supreme Court only with consent . . . . 107 Transitional provisions for Land Tax Act 2010 Definition for pt 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 108 Repealed Land Tax Act is revenue law . . . . . . . . . . . . . . . . . . . . 108 Existing exempt institutions taken to be registered . . . . . . . . . . . 108 Savings provision for repealed Tobacco Products (Licensing) Act 1988 Continuation of Tobacco Products Act, s 43 . . . . . . . . . . . . . . . . 109 Savings, transitional and related provisions for repeal of Page 8
Not authorised —indicative only 170 171 172 173 174 Part 18 175 Part 19 176 Part 20 177 Part 21 178 Schedule 2 Taxation Administration Act 2001 Contents Community Ambulance Cover Act 2003 Definitions for pt 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110 Repealed Act continues as revenue law . . . . . . . . . . . . . . . . . . . 110 Community Ambulance Cover Levy Repeal Act is revenue law . 110 Delegations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110 Confidential information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111 Transitional provision for Revenue Amendment and Trade and Investment Queensland Act 2013 Application of s 22 for existing reassessments . . . . . . . . . . . . . . 111 Transitional provision for Revenue Legislation Amendment Act 2014 Application of s 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112 Transitional provision for Payroll Tax Rebate, Revenue and Other Legislation Amendment Act 2015 Application of s 61A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112 Transitional provision for Revenue and Other Legislation Amendment Act 2018 Application of s 149C to currently registered entities . . . . . . . . . 112 Dictionary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114 Page 9
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Taxation Administration Act 2001 Part 1 Preliminary [s 1] Taxation Administration Act 2001 An Act about the administration and enforcement of revenue laws Not authorised —indicative only Part 1 Preliminary Division 1 Introductory provisions 1 Short title This Act may be cited as the Taxation Administration Act 2001 . 2 Commencement This Act commences on a day to be fixed by proclamation. Division 2 Purpose and application of Act 3 Purposes of Act and relationship with revenue laws (1) The main purpose of this Act is to make general provision about the administration and enforcement of revenue laws. (2) Nothing in this Act prevents a revenue law making specific provision about the administration and enforcement of that law. (3) Each revenue law must be read together with this Act as if they together formed a single Act. Current as at [Not applicable] Page 11
Not authorised —indicative only Taxation Administration Act 2001 Part 1 Preliminary [s 4] (4) Another purpose of this Act is to make provision about the administration and enforcement of recognised laws. 4 Act binds all persons (1) This Act binds all persons, including the State and, as far as the legislative power of the Parliament permits, the Commonwealth and the other States. (2) Nothing in this Act makes the State liable to be prosecuted for an offence. Division 3 Interpretation 5 Definitions The dictionary in schedule 2 defines particular words used in this Act. 6 Revenue laws (1) The Duties Act 2001 is a revenue law on and from the day this section commences. (2) The Payroll Tax Act 1971 is a revenue law. (3) Subsection (2) is subject to the Payroll Tax Act 1971 , part 7, division 2. (4) The Land Tax Act 2010 is a revenue law. (5) The Betting Tax Act 2018 is a revenue law. Editor's note— Subsection (5) is an uncommenced amendment—see 2018 Act No. 13 s 77. Page 12 Current as at [Not applicable]
Not authorised —indicative only Part 2 Taxation Administration Act 2001 Part 2 Commissioner of State Revenue [s 7] Commissioner of State Revenue 7 Appointment of commissioner (1) There is to be a Commissioner of State Revenue. (2) The Governor in Council must, by gazette notice, appoint an appropriately qualified person to be the commissioner. (3) It does not matter whether the appointee is or is not already a public service officer. 8 Commissioner’s functions (1) The commissioner is responsible for the administration and enforcement of the tax laws. (2) Also, the commissioner may perform the functions of a State taxation officer under the Taxation Administration Act 1953 (Cwlth), part IIIA. 9 Commissioner’s powers (1) The commissioner has the powers given under the tax laws. (2) In addition, the commissioner has the power to do all things necessary or convenient to be done for performing the commissioner’s functions. (3) Without limiting subsection (2), the commissioner may engage the consultants and contractors the commissioner considers necessary for the performance of the commissioner’s functions. 10 Delegations (1) The commissioner may delegate the commissioner’s powers under a tax law to an appropriately qualified public service employee. Current as at [Not applicable] Page 13
Taxation Administration Act 2001 Part 3 Assessments of tax [s 11] (2) A delegation of a power may permit the subdelegation of the power to an appropriately qualified public service employee. Not authorised —indicative only Part 3 Assessments of tax Division 1 Assessments made by the commissioner 11 When commissioner makes an assessment (1) The commissioner must make an assessment if— (a) the commissioner is satisfied a taxpayer has a liability for tax; and (b) the taxpayer’s liability is not required or permitted, under a revenue law, to be made by self assessment. (2) Also, the commissioner may make an assessment— (a) if the taxpayer’s liability for tax is required or permitted to be made by self assessment under the revenue law; or (b) even if the taxpayer’s liability for tax is nil. (3) If the commissioner does not make an assessment under subsection (2), the commissioner’s decision not to make the assessment is a non-reviewable decision. 12 Compromise assessments (1) This section applies if, in assessing a taxpayer’s liability for tax, it is difficult or impracticable for the commissioner to properly determine the amount of the taxpayer’s liability because of a complexity or uncertainty or for another reason. (2) The commissioner may make an assessment of the taxpayer’s liability under a written agreement with the taxpayer (a compromise assessment ). (3) The compromise assessment is a non-reviewable decision. Page 14 Current as at [Not applicable]
Taxation Administration Act 2001 Part 3 Assessments of tax [s 13] (4) Nothing in this part requires the commissioner to make a compromise assessment for a taxpayer. Not authorised —indicative only 13 Default assessments (1) This section applies in each of the following circumstances— (a) for— (i) a self assessment—the assessment is not made; or (ii) another assessment—the taxpayer does not give information required to be given under an information requirement or lodge a document required to be lodged under a lodgement requirement; (b) the commissioner is not satisfied about the accuracy or completeness of a document lodged, or information given, for the assessment of a taxpayer’s liability for tax under a tax law; (c) the commissioner does not have enough information to properly assess a taxpayer’s liability for tax under a tax law, including, for example, if the commissioner reasonably believes— (i) it is necessary to make an immediate assessment; and (ii) the time for complying with an information or lodgement requirement has not ended. Example for subsection (1)(c)— The commissioner reasonably believes a taxpayer is going to leave the State before documents that will disclose a liability for tax are required to be lodged. (2) The commissioner may make an assessment under this section (a default assessment ) for the amount the commissioner reasonably believes to be the taxpayer’s liability. (3) If this section applies because a lodgement requirement has not been complied with (whether or not the time for compliance has ended), the commissioner may make the Current as at [Not applicable] Page 15
Taxation Administration Act 2001 Part 3 Assessments of tax [s 14] default assessment as if the document were in existence and in the commissioner’s possession. Not authorised —indicative only Division 2 Self assessments 14 Making self assessment by lodging return The following provisions apply if, under a revenue law, a self assessor lodges a return— (a) an assessment (a return self assessment ) is taken to have been made for the amount of each taxpayer’s liability for tax stated in the return; (b) the assessment under paragraph (a) is taken to have been made by the commissioner; (c) the liability for tax for each assessment is the amount stated in the return for the liability; (d) despite section 26(2), the return is taken to be an assessment notice for each assessment; (e) the assessment notice is taken to have been given under section 26 to the taxpayers for whom each assessment is made. 14A Making self assessment by lodging transaction statement The following provisions apply if, under a revenue law, a self assessor lodges a transaction statement— (a) an assessment (a standard self assessment ) is taken to have been made for the amount of a taxpayer’s liability for tax stated in the statement; (b) the assessment under paragraph (a) is taken to have been made by the commissioner; (c) the liability for tax for the assessment is the amount stated in the statement for the liability; Page 16 Current as at [Not applicable]
Taxation Administration Act 2001 Part 3 Assessments of tax [s 15] (d) despite section 26(2), the statement is taken to be an assessment notice for the assessment; (e) the assessment notice is taken to have been given under section 26 to the taxpayer for whom the assessment is made. Not authorised —indicative only 15 Matters to which self assessor must have regard For assessing a taxpayer’s liability for tax, a self assessor must have regard to directions given by the commissioner, whether generally or specifically for the liability, about the assessment of the liability. 16 Effect of commissioner making an assessment for self assessor (1) This section applies if— (a) under a revenue law, a self assessor is required or permitted to make a self assessment of a taxpayer’s liability for tax under the law; and (b) under section 11(2)(a), the commissioner decides to make an assessment of the liability. (2) The assessment must be made as if the liability were not required or permitted to be self assessed. (3) This section does not apply for a default assessment. Division 3 Reassessments 17 Commissioner’s general power to make reassessments (1) Subject to sections 21 and 22, the commissioner may, at any time, make a reassessment of a taxpayer’s liability for tax. (2) However, the commissioner may make a reassessment of a taxpayer’s liability assessed under a compromise assessment only— Current as at [Not applicable] Page 17
Not authorised —indicative only Taxation Administration Act 2001 Part 3 Assessments of tax [s 18] (a) with the taxpayer’s written agreement; or (b) if the commissioner reasonably believes the compromise assessment was— (i) obtained by fraud; or (ii) made on the basis of a false or misleading statement or there was a failure to give material information. (3) The commissioner may make a reassessment under subsection (1) even if an objection or appeal against, or review of, the assessment of the taxpayer’s liability for tax has started but not yet been decided. (4) The commissioner can not be compelled to make a reassessment under subsection (1) decreasing a taxpayer’s liability for tax. (5) The commissioner’s decision not to make a reassessment of a taxpayer’s liability for tax is a non-reviewable decision. 18 When commissioner must make reassessment—general Subject to sections 21 and 22, the commissioner must make a reassessment of a taxpayer’s liability for tax if the circumstances mentioned in— (a) section 59(3) or (4) apply to require the reassessment; or (b) a provision of a revenue law applies to require the reassessment. 19 When commissioner must make reassessment— objections, court decisions or QCAT decisions (1) If the commissioner decides to allow an objection to an assessment in whole or part, or a court or QCAT makes a decision about a taxpayer’s tax law liability, the commissioner must make any reassessment necessary to give effect to the decision. Page 18 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 3 Assessments of tax [s 20] (2) However, the commissioner does not have to make a reassessment to give effect to a decision of a court or QCAT until— (a) the end of the period allowed for an appeal against the decision; or (b) if an appeal is started against the decision—the appeal ends. 20 Legal interpretations and practices applying to particular reassessments (1) Subject to subsections (2) and (5), a reassessment of a taxpayer’s liability for tax must be made in accordance with the legal interpretations and assessment practices applied by the commissioner for assessing liability for tax in similar circumstances when the original assessment of the taxpayer’s liability for tax was made. (2) If any legislative change made after an original assessment is made affects the legal interpretations and assessment practices to be applied under subsection (1), the reassessment must, to the extent that the interpretations and practices are changed because of the legislative change, be made in accordance with the changed interpretations and practices. (3) The commissioner’s decision about what constituted the commissioner’s legal interpretations and assessment practices is a non-reviewable decision. (4) Subsection (5) applies if— (a) a court or QCAT makes a decision (the original decision ) affecting the legal interpretations applied by the commissioner for assessing a taxpayer’s liability for tax; and (b) on appeal, the original decision is changed in whole or part. (5) For any assessment made after the original decision but before the appeal is decided, the commissioner may make a Current as at [Not applicable] Page 19
Not authorised —indicative only Taxation Administration Act 2001 Part 3 Assessments of tax [s 21] reassessment to increase a taxpayer’s liability for tax in accordance with the appeal decision. 21 Time for reassessment decreasing liability for tax (1) A reassessment decreasing a taxpayer’s liability for tax must be made in the limitation period. (2) However, if, within the limitation period, the taxpayer asks for a reassessment to decrease the taxpayer’s liability, the reassessment may be made after the limitation period. 22 Time for reassessment increasing liability for tax (1) A reassessment increasing a taxpayer’s liability for tax must be made in the limitation period. (2) Despite subsection (1), a reassessment increasing a taxpayer’s liability for tax may be made at any time— (a) if the commissioner reasonably believes there has been a deliberate tax default; or (b) if, within the limitation period, the commissioner has given written notice to the taxpayer informing the taxpayer an investigation into the taxpayer’s liability for tax has started under either or both of the following— (i) part 7; (ii) a recognised law. (3) For subsection (2)(a), a deliberate tax default arises if— (a) there has been fraud or evasion of tax; or (b) a taxpayer or person acting for a taxpayer knowingly misleads the commissioner, or causes the commissioner to be misled, about the taxpayer’s liability for tax, including, for example, by giving, omitting or changing information or documents. Page 20 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 3 Assessments of tax [s 23] 23 Limitation period does not apply to particular reassessments Despite sections 21(1) and 22(1)— (a) if an appeal against, or review of, a decision on an objection to an assessment is started, the commissioner may, under section 17, make a reassessment after the limitation period and before a decision is made on the appeal or review if the taxpayer agrees; and (b) the limitation period does not apply to a reassessment made— (i) under section 18(a) or 19; or (ii) under section 18(b) if a provision of the revenue law for which the reassessment is made declares the limitation period does not apply. 24 Reassessment by self assessors A self assessor may make a reassessment only if required or permitted under a revenue law. 25 Reassessment does not replace previous assessment A reassessment does not replace the previous assessment but merely varies it by— (a) decreasing or increasing the taxpayer’s liability for tax; or (b) changing the basis on which the taxpayer’s liability for tax is assessed. Division 4 Assessment notices 26 Assessment notice to be given to taxpayer (1) The commissioner must give notice of the making of an assessment (an assessment notice ) to the taxpayer. Current as at [Not applicable] Page 21
Not authorised —indicative only Taxation Administration Act 2001 Part 3 Assessments of tax [s 27] (2) The assessment notice must state— (a) the amount of the tax assessed; and (b) the date by which the tax must be paid; and (c) the taxpayer’s right to object to the assessment; and (d) the basis on which unpaid tax interest may accrue; and (e) if assessed interest or penalty tax is payable under the notice—enough information to enable the taxpayer to ascertain the basis for the assessment of the interest or penalty tax; and (f) for a compromise or default assessment—it is a compromise or default assessment; and (g) for a reassessment—the amount of the liability for tax under the previous assessment. (3) For subsection (2)(c), the assessment notice must state— (a) that the taxpayer may, within 60 days after the notice is given, object to the assessment; and (b) how to object. (4) The assessment notice may include information that does not form part of the assessment, including, for example, information about other amounts payable by the taxpayer. (5) More than 1 assessment may be included in the assessment notice. Division 5 Other provisions 27 Assessments made on available relevant information The commissioner may make an assessment on the available information the commissioner considers relevant. Page 22 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 4 Payments and refunds of tax and other amounts [s 28] 28 Taxpayer to advise commissioner if liability for tax under assessed (1) A taxpayer must advise the commissioner if the taxpayer becomes aware that— (a) an assessment of the taxpayer’s liability for tax was not, or is no longer, correct; and (b) the correct liability for tax is more than the amount stated in the assessment. (2) The taxpayer must comply with subsection (1) within 30 days after becoming aware of the matters mentioned in the subsection. Part 4 Payments and refunds of tax and other amounts Division 1 Payments of tax and other amounts 29 Methods of payment (1) An amount payable under a tax law must be paid to the commissioner— (a) by cash or cheque; or (b) as prescribed under a regulation. (2) This section applies subject to section 29A. 29A Requirement for electronic payment (1) The commissioner may give a written notice (an electronic payment notice ) to a person requiring the person to pay any amount, or a stated type of amount, payable by the person under a tax law to the commissioner by— (a) any prescribed electronic way; or (b) a stated prescribed electronic way. Current as at [Not applicable] Page 23
Not authorised —indicative only Taxation Administration Act 2001 Part 4 Payments and refunds of tax and other amounts [s 29B] (2) Subject to subsection (3) and section 29B, a person given an electronic payment notice must, when paying an amount payable by the person under a tax law to the commissioner, comply with the notice from the day that is 30 days after being given the notice. (3) Subsection (2) does not apply if the person on a particular occasion is unable to comply with the notice due to circumstances beyond the person’s control. (4) In this section— prescribed electronic way means an electronic way prescribed under a regulation. 29B Application to withdraw electronic payment notice (1) A person given an electronic payment notice may apply to the commissioner to withdraw the notice. (2) The application must— (a) be made within 30 days after the person is given the notice; and (b) be in the approved form. (3) The application may be made on any of the following grounds— (a) the standard of the technological infrastructure servicing the area in which the person would ordinarily comply with the notice makes it impracticable for the person to comply with the notice; (b) the number of payments the notice is likely to apply to in a year is so small as not to justify the costs the person would have to incur to install, or modify, an information system to enable compliance with the notice; (c) a ground prescribed under a regulation. (4) The commissioner must consider the application and either grant, or refuse to grant, the application. Page 24 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 4 Payments and refunds of tax and other amounts [s 29B] (5) The person is not required to comply with the notice pending the person being notified of the commissioner’s decision on the application under subsection (6) or (8). (6) If the commissioner decides to grant the application, the commissioner must immediately give the person written notice of the decision. (7) Subsections (8) to (11) apply if the commissioner decides to refuse to grant the application. (8) The commissioner must immediately give the person a written notice stating the following— (a) the decision; (b) the reasons for the decision; (c) that the person may apply, as provided under the QCAT Act, to the tribunal for a review of the decision within 14 days after being given the notice (the review period ); (d) how the person may apply for the review. (9) The person may apply to the tribunal for a review of the decision during the review period. (10) The person is not required to comply with the notice— (a) during the review period; and (b) if the person applies for a review of the decision— (i) pending the review being decided; and (ii) if the person is unsuccessful on the review—during 14 days immediately after the review is decided. (11) If the person applies for a review of the decision— (a) a party to a proceeding of the tribunal for the review may be represented by a lawyer; and (b) the grounds for the review are limited to the grounds stated in subsection (3). Current as at [Not applicable] Page 25
Not authorised —indicative only Taxation Administration Act 2001 Part 4 Payments and refunds of tax and other amounts [s 30] 30 Time for payment of tax (1) Tax payable under a tax law must be paid— (a) for a return self assessment—on the date the return for the self assessment is required to be lodged; or (b) for a standard self assessment—by the date that is 14 days after the date the transaction statement for the self assessment is lodged; or (c) for a default assessment made because of a failure to make a self assessment—on the date the assessment notice for the default assessment is given to the taxpayer; or (d) otherwise—by the date stated in the assessment notice as the date by which the tax must be paid. (2) For subsection (1)(d), the stated date must be at least 30 days after the assessment notice for the tax is given to the taxpayer. 31 Time for payment of late payment interest Late payment interest is payable on the date it accrues. 32 Time for payment of other amounts (1) This section applies if— (a) an amount, other than tax or late payment interest is payable under a tax law; and (b) no time for payment is otherwise stated in the tax law. (2) The amount must be paid— (a) if the amount relates to tax payable under a default assessment mentioned in section 30(1)(c)—immediately after the assessment notice for the default assessment is given to the taxpayer; or (b) otherwise—by the date stated in a written notice given by the commissioner to the taxpayer for the amount. Page 26 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 4 Payments and refunds of tax and other amounts [s 33] (3) For subsection (2)(b), the stated date must be at least 30 days after the notice is given. 33 Earlier time for payment of tax and other amounts (1) This section applies despite sections 30 and 32. (2) The commissioner may, in an assessment notice or notice given under this section, state an earlier date than the date stated in section 30 or 32 as the date the tax or amount is payable if the commissioner reasonably believes the tax or amount may not be recoverable if the date for payment under the section otherwise were to apply. (3) The date stated in the notice mentioned in subsection (2) must not be a date before the notice is given. 34 Payment arrangements (1) If the commissioner is satisfied payment of a taxpayer’s tax law liability would cause the taxpayer significant financial hardship, the commissioner may, on the taxpayer’s written application, extend the time for paying an amount under a tax law. (2) Without limiting subsection (1), the commissioner may approve an arrangement for paying the amount by way of instalments (a payment arrangement ). (3) The payment arrangement must be in writing and state the conditions applying to it. (4) The commissioner may, at any time, by written notice given to the taxpayer, terminate the arrangement. (5) If the commissioner terminates the arrangement, amounts outstanding under the arrangement are immediately payable by the taxpayer to the commissioner. (6) The commissioner’s decision about extending the time for paying a tax law liability or to terminate a payment arrangement is a non-reviewable decision. Current as at [Not applicable] Page 27
Not authorised —indicative only Taxation Administration Act 2001 Part 4 Payments and refunds of tax and other amounts [s 35] 35 Payments by tax agents If a tax agent receives an amount to pay a tax law liability for a taxpayer, the tax agent must pay the amount to the commissioner— (a) for a return self assessment— (i) when lodging the return for the liability; or (ii) if the amount is received after the return for the self assessment is lodged—immediately after receiving the amount; or (b) for a standard self assessment— (i) by the due date for the self assessment; or (ii) if the amount is received after the due date for the self assessment—immediately after receiving the amount. Maximum penalty—100 penalty units. Division 2 Refunds of tax and other amounts and particular payments to taxpayers 36 Refunds made only under this division A person is not entitled to a refund of any amount paid, or purportedly paid, under a tax law other than under this division. 37 Commissioner to refund tax and other amounts (1) An entitlement to a refund of an amount paid under a tax law arises if— (a) under a reassessment, a taxpayer’s liability for tax is decreased; or Page 28 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 4 Payments and refunds of tax and other amounts [s 38] (b) the amount paid by a person is more than the amount stated in any notice as payable by the person under the tax law. (2) Subject to sections 38 and 39, the commissioner must refund the overpaid amount. (3) However, the commissioner must not make a refund under subsection (1)(b) more than 5 years after the payment of the amount. 38 Applying amounts to current and future tax liabilities (1) This section applies if a taxpayer is entitled to a refund of an amount under section 37. (2) The commissioner may apply the whole or part of the amount, and any section 61A interest payable on the whole or part of the amount, as payment for— (a) any tax law liability of the taxpayer; or (b) any tax law liability of the taxpayer that the commissioner reasonably believes will become payable within 60 days after the entitlement to the refund arises. (3) If the commissioner does not apply all of the amount, or any section 61A interest payable on the amount, held under subsection (2)(b) to any tax law liability of the taxpayer within the 60 day period, the commissioner must immediately refund or pay to the taxpayer the amount not applied. (4) This section has effect subject to section 39. (5) In this section— section 61A interest , for a refund of an amount to which a taxpayer is entitled, means interest payable on the amount by the commissioner to the taxpayer under section 61A. Current as at [Not applicable] Page 29
Not authorised —indicative only Taxation Administration Act 2001 Part 4 Payments and refunds of tax and other amounts [s 39] 39 General provision about refunds and payments of section 61A interest (1) The commissioner may refund an amount and pay any section 61A interest for the amount to a taxpayer or, under section 38, apply an amount and any section 61A interest for the amount as a payment for a taxpayer only if the commissioner is satisfied— (a) the taxpayer has not received, and will not receive, an amount as tax from another person for all or part of the tax paid; or (b) if the taxpayer has received an amount as tax (the amount received ) from another person for all or part of the tax paid, the taxpayer will— (i) reimburse the other person for the amount received; and (ii) if section 61A interest is payable to the taxpayer for the amount—pay the other person the section 61A interest for the amount received. (2) A court or QCAT must not make an order relating to the refund that is inconsistent with subsection (1). (3) If subsection (1)(b) applies, the taxpayer must— (a) within 90 days after receiving the refund (the relevant period ), reimburse the other person for the amount received and pay the person any section 61A interest for the amount; and (b) within 7 days after the relevant period, give the commissioner written notice that the other person has been reimbursed for the amount received and paid any section 61A interest for the amount. (4) Also, if subsection (1)(b) applies and the taxpayer does not, within the relevant period, reimburse the other person for the amount received or pay the person any section 61A interest for the amount, the taxpayer must, within 7 days after the relevant period— Page 30 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 4 Payments and refunds of tax and other amounts [s 40] (a) give the commissioner written notice that the other person was not reimbursed for the amount received or paid the interest; and (b) pay the commissioner— (i) the amount received and any section 61A interest paid by the commissioner to the taxpayer for the amount received; and (ii) interest on the balance payable under subparagraph (i) calculated on a daily basis at the prescribed rate, from the date the refund or section 61A interest was paid by the commissioner to the taxpayer, to the date the amount payable under subparagraph (i) is paid to the commissioner in full. Maximum penalty—100 penalty units. (5) In this section— section 61A interest see section 38(5). tax means tax paid, or purportedly paid, under a tax law, whether or not under a mistake of law or fact. taxpayer includes a person who, under section 37(1)(b), is entitled to a refund. Division 3 How payments for tax and other amounts are allocated and applied 40 When payments are received (1) A payment is taken to be received by the commissioner— (a) if the payment is made by cash or cheque—when the payment is made to the commissioner by or for a taxpayer for the taxpayer’s tax law liability; or (b) if the payment is made as prescribed under a regulation under section 29(1)(b)—at the time prescribed under the regulation; or Current as at [Not applicable] Page 31
Not authorised —indicative only Taxation Administration Act 2001 Part 4 Payments and refunds of tax and other amounts [s 41] (c) if an amount becomes available for application by the commissioner under section 38 for a taxpayer’s tax law liability—when the amount becomes available. (2) However, if an amount is tendered to the commissioner on a day that is not a business day, or after 5p.m. on a business day, the payment of the amount is taken to have been made on the following business day. (3) Subsection (2) does not apply to an amount if— (a) a regulation made under section 29(1)(b) allows the amount to be paid electronically; and (b) payment of the amount is made electronically. 41 Allocating payments if more than 1 assessment liability (1) If a taxpayer has an assessment liability under more than 1 assessment, the commissioner must decide the assessment liabilities to which a payment received by the commissioner is to be applied under section 42. (2) In making the decision, the commissioner may, but is not required to, have regard to a request by the taxpayer for the allocation of the payment. 42 Application of payments to assessment liability A payment received by the commissioner for an assessment liability must be applied in the following order— (a) first, an amount payable under a tax law, other than late payment interest or tax; (b) second, another amount payable under a tax law, other than primary tax; (c) last, primary tax. Page 32 Current as at [Not applicable]
Division 4 Taxation Administration Act 2001 Part 4 Payments and refunds of tax and other amounts [s 43] Power to waive or write off liability Not authorised —indicative only 43 Waiver of tax law liability (1) The commissioner may waive payment of a taxpayer’s tax law liability up to the amount prescribed under a regulation. (2) The liability to pay the amount waived is extinguished. 44 Effect of writing off tax law liability If all or part of a taxpayer’s tax law liability is written off under the Financial Accountability Act 2009 , section 21, the writing off does not extinguish the taxpayer’s liability or prevent a later proceeding against the taxpayer to recover the amount of the liability. Division 5 Recovery of tax and other amounts Subdivision 1 Recovery from taxpayers 45 Unpaid amount under tax law is debt (1) An amount payable under a tax law must be paid to the commissioner. (2) If the whole or part of an amount payable under a tax law is not paid as required— (a) the unpaid amount is a debt payable to the State; and (b) the commissioner may recover the unpaid amount for the State in a court of competent jurisdiction. 46 Recovery proceedings not affected by reassessment A reassessment does not affect a proceeding for the recovery of an amount payable under a tax law but an appropriate Current as at [Not applicable] Page 33
Not authorised —indicative only Taxation Administration Act 2001 Part 4 Payments and refunds of tax and other amounts [s 47] adjustment must be made to the amount sought to be recovered in the proceeding to accord with the reassessment. 47 Joint and several liability (1) If 2 or more taxpayers are liable under a tax law to pay an amount, the commissioner may recover the whole or part of the amount from any 1 or more of them. (2) Subsection (1) does not affect the right of a taxpayer who pays an amount to recover a contribution from another person jointly or severally liable for the whole or part of the amount. Subdivision 1A Registration and release of charges 47A Definition for sdiv 1A In this subdivision— registrar means the registrar of titles under the Land Title Act 1994 or another person responsible for keeping a register of dealings in land. 47B Registration of charge over land (1) This section applies if, under a revenue law, the commissioner may lodge a request to register a charge over land under this division. (2) The commissioner may lodge the request, in the approved form, with the registrar. (3) The registrar must register the charge over the land on lodgement of— (a) the request; and (b) a certificate of the commissioner stating there is, under a stated revenue law, a charge over the land for a stated outstanding amount of tax. Page 34 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 4 Payments and refunds of tax and other amounts [s 47C] (4) The fee for registration of the charge is payable by the owner of the land. 47C Release of charge over land (1) This section applies if, in relation to a registered charge— (a) the outstanding amount of tax is paid; or (b) under a reassessment, no tax is payable. (2) The commissioner must, as soon as practicable after payment of the outstanding amount of tax or the reassessment, lodge with the registrar a request in the approved form to register the release of the charge. (3) The registrar must register the release of the charge on lodgement of the request. (4) This section does not prevent the commissioner requesting registration of the release of the charge in other circumstances. (5) The fee for registration of the release of the charge is payable by the owner of the land. (6) In this section— registered charge means a charge registered— (a) before the commencement of this section—under a revenue law; or (b) on or after the commencement of this section—under section 47B. 47D Recovery of fees paid by commissioner (1) This section applies if the commissioner pays, to the registrar, a fee mentioned in section 47B(4) or 47C(5). (2) The commissioner may recover the amount of the fee from the person or persons liable for payment of the fee. Current as at [Not applicable] Page 35
Not authorised —indicative only Taxation Administration Act 2001 Part 4 Payments and refunds of tax and other amounts [s 48] Subdivision 2 Obligations of administrators and garnishees 48 Particular administrators to notify commissioner of appointment (1) A person who is appointed as administrator for the property of a taxpayer who has a tax law liability must, before the required date, give written notice to the commissioner of the appointment. Maximum penalty—40 penalty units. (2) For subsection (1), the required date is— (a) 14 days after the administrator becomes aware, or should reasonably have become aware, the taxpayer has a tax law liability even if the extent of the liability is not then ascertainable; or (b) the later date allowed by the commissioner. (3) However, notice is not required in the circumstances prescribed under a regulation. 49 Administrator’s liability for payment of tax (1) The commissioner has the same powers and remedies in relation to the administrator for the property of a taxpayer as the commissioner would have in relation to the taxpayer. (2) However, an administrator is liable for payment of a tax law liability of a taxpayer only to the extent of the realised value of all property that— (a) the administrator has taken possession as administrator; and (b) was, at any time, available to the administrator for the payment of the tax. Page 36 Current as at [Not applicable]
Taxation Administration Act 2001 Part 4 Payments and refunds of tax and other amounts [s 50] Not authorised —indicative only 50 Collection of amounts from a garnishee (1) This section applies if— (a) under a tax law, a debt is payable by a taxpayer; and (b) the commissioner reasonably believes a person (the garnishee )— (i) holds or may receive an amount for or on account of the taxpayer; or (ii) is liable or may become liable to pay an amount to the taxpayer; or (iii) has authority to pay an amount to the taxpayer. (2) Subsection (1)(b) applies even though the taxpayer’s entitlement to the amount may be subject to unfulfilled conditions. (3) The commissioner may, by written notice given to the garnishee (the garnishee notice ), require the garnishee to pay to the commissioner by a stated date a stated amount (the garnishee amount ). (4) Without limiting subsection (3), the garnishee notice may require the garnishee to pay to the commissioner an amount out of each payment the garnishee is or becomes liable, from time to time, to make to the taxpayer. (5) However, if, on the date for payment under the garnishee notice, the garnishee amount is not held for, or is not liable to be paid to, the taxpayer by the garnishee, the notice has effect as if the date for payment were immediately after the date the amount is held for, or is liable to be paid to, the taxpayer by the garnishee. (6) The garnishee amount must not be more than the taxpayer’s debt. (7) The garnishee must comply with the garnishee notice unless the garnishee has a reasonable excuse. Maximum penalty—40 penalty units. (8) The commissioner must give to the taxpayer— Current as at [Not applicable] Page 37
Not authorised —indicative only Taxation Administration Act 2001 Part 4 Payments and refunds of tax and other amounts [s 51] (a) a copy of the garnishee notice; and (b) details in writing of the taxpayer’s debt to which the notice relates. 51 Duration of garnishee notice The garnishee notice has effect until the garnishee amount is paid or the commissioner, by written notice given to the garnishee, withdraws the notice. 52 Effect of discharge of debt on garnishee notice (1) This section applies if— (a) the taxpayer’s debt to which the garnishee notice relates is discharged, whether completely or partly, before the date for payment of the garnishee amount; and (b) the discharge affects the amount to be recovered from the garnishee. (2) The commissioner must give written notice to the garnishee and the taxpayer— (a) informing them of the extent of the discharge of the debt; and (b) stating the amount payable under the garnishee notice is reduced accordingly; and (c) if the taxpayer’s debt is fully discharged—withdrawing the garnishee notice. 53 Effect of payment by garnishee If the garnishee pays an amount to the commissioner under a garnishee notice, the garnishee— (a) is taken to have acted under the authority of the taxpayer and all other persons concerned; and Page 38 Current as at [Not applicable]
Taxation Administration Act 2001 Part 5 Interest and penalty tax [s 54] (b) if the garnishee is under an obligation to pay an amount to the taxpayer—is to be taken to have satisfied the obligation to the extent of the payment. Not authorised —indicative only Part 5 Interest and penalty tax Division 1 Interest payable to commissioner and penalty tax Subdivision 1 Interest 54 Unpaid tax interest (1) A taxpayer must pay interest ( unpaid tax interest ) on the amount of primary tax payable by the taxpayer and unpaid from time to time ( unpaid primary tax ). (2) Unpaid tax interest, other than late payment interest, accrues daily at the prescribed rate on the unpaid primary tax for the period starting on the start date and ending on the date the primary tax is paid in full, both dates inclusive. (2A) Late payment interest accrues at the prescribed rate on the unpaid primary tax— (a) on the day of the week prescribed under a regulation first happening after the start date; and (b) weekly after the first accrual under paragraph (a). (3) Any unpaid tax interest that has accrued when an assessment is made ( assessed interest ) must be included in the assessment. (4) For subsections (2) and (2A)(a), the start date is the day after— (a) for a return self assessment—the date the return is required to be lodged under the revenue law for the self assessment; or Current as at [Not applicable] Page 39
Taxation Administration Act 2001 Part 5 Interest and penalty tax [s 54] Not authorised —indicative only Page 40 (aa) for a standard self assessment— (i) the due date for the self assessment; or (ii) if the self assessor has not complied with one or more lodgement requirements for the self assessment—the date that is the same number of days before the due date for the self assessment as the number of days in the periods of noncompliance with the lodgement requirements; or (iii) if the liable party has not complied with the Duties Act 2001 , section 471E—the date that is the same number of days before the due date for the self assessment as the number of days in the period of noncompliance with the Duties Act 2001 , section 471E; or (iv) if subparagraphs (ii) and (iii) both apply—the date that is the same number of days before the due date for the self assessment as the total number of days of noncompliance; or (b) for a default assessment of a taxpayer’s liability for tax required or permitted to be made by a self assessment— the date the return or transaction statement is required to be lodged under the revenue law for the self assessment; or (c) for another original assessment— (i) the due date for the assessment; or (ii) if the taxpayer has not complied with 1 or more information or lodgement requirements for the assessment—the date that is the same number of days before the due date for the assessment as the number of days in the periods of noncompliance with the information or lodgement requirements; or (d) for a reassessment of a self assessment—the date mentioned in paragraph (a) or (aa) for the assessment; or Current as at [Not applicable]
Taxation Administration Act 2001 Part 5 Interest and penalty tax [s 54] Not authorised —indicative only (e) for a reassessment of another original assessment—the date mentioned in paragraph (b) or (c) for the assessment. Example for subsection (4)(c)(ii)— If a taxpayer who is required to comply with a lodgement requirement by 10 March does not comply with the requirement until 15 March, the period of noncompliance under subsection (5) is 5 days. If the due date for the assessment made is 17 April, the start date is 13 April. (5) For subsection (4)(aa)(ii), (iii) and (iv) or (c)(ii)— (a) a period of noncompliance ends on the date the commissioner issues a default assessment for the noncompliance; and (b) the date on which the requirement is complied with is included in calculating a period of noncompliance. (6) For a reassessment— (a) the unpaid primary tax is the amount of the reassessed primary tax that is unpaid; and (b) any assessed interest included in the reassessment replaces any previously accrued unpaid tax interest. Example for subsection (6)— The assessment for the example for subsection (4)(c)(ii) is issued for $10,000 primary tax and before any payment under the original assessment is made. A reassessment is issued on 24 April for $12,000 primary tax. If the prescribed rate for late payment interest is 10% per year, the late payment interest that has accrued on the $10,000 when the reassessment is made (namely on and from 13 April to and including 24 April) is $32.87. When the reassessment is made, assessed interest is calculated on the $12,000 unpaid reassessed primary tax on and from 13 April to and including 24 April. This replaces the $32.87 interest previously accrued. If a payment of $10,000 is made on 12 April, the assessed interest for the reassessment would be calculated on the unpaid reassessed primary tax of $2,000 on and from 13 April to and including 24 April. (7) In this section— liable party see the Duties Act 2001 , section 471A. Current as at [Not applicable] Page 41
Not authorised —indicative only Taxation Administration Act 2001 Part 5 Interest and penalty tax [s 55] total number of days of noncompliance means the total number of days worked out by adding the number of days in the period of noncompliance in subsection (4)(aa)(ii) to the number of days in the period of noncompliance in subsection (4)(aa)(iii). 55 When particular taxpayers liable for unpaid tax interest A taxpayer to whom a regulation under section 147(2) applies is liable for unpaid tax interest in relation to an assessment only from the due date in the assessment notice given to the taxpayer. 56 Unpaid tax interest unaffected by extensions of time (1) The making of a payment arrangement must be disregarded for determining late payment interest accruing under section 54. (2) Any extension of time allowed by the commissioner for complying with an information or lodgement requirement must be disregarded in determining the start date under section 54(4). 57 Application of payments for unpaid tax interest (1) The order of application of a payment under section 42 applies to determine the amount of unpaid primary tax on which unpaid tax interest accrues. (2) For a reassessment, subsection (1) applies as if there had been no previous application of payments. Subdivision 2 Penalty tax 58 Liability for penalty tax (1) A taxpayer is liable for an amount ( penalty tax ) if— Page 42 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 5 Interest and penalty tax [s 58] (a) the commissioner makes a default assessment under section 13(1)(a) or (b); or (b) the commissioner makes a reassessment and the original assessment was a default assessment under section 13(1)(a) or (b); or (c) the primary tax assessed on a reassessment, other than under a reassessment mentioned in paragraph (b), is more than the primary tax assessed on the original assessment or an earlier reassessment. (2) Penalty tax must be assessed as follows— (a) if subsection (1)(a) applies—an amount equal to 75% of the primary tax assessed; (b) if subsection (1)(b) applies—an amount equal to 75% of the reassessed primary tax; (c) if subsection (1)(c) applies and the primary tax assessed on the last reassessment is more than the primary tax assessed on the original assessment—an amount equal to 75% of the difference between the 2 amounts; (d) if subsection (1)(c) applies and the primary tax assessed on the last reassessment is less than the primary tax assessed on the original assessment but more than the primary tax assessed on an earlier reassessment—an amount equal to 75% of the difference between the primary tax assessed on the last reassessment and the lowest primary tax assessed on an earlier reassessment. (3) The commissioner may increase the amount of the penalty tax by not more than 20% of the penalty tax under subsection (2) if the commissioner is satisfied the taxpayer— (a) has not complied with section 28; or (b) has hindered or prevented the commissioner from becoming aware of the nature and extent of the taxpayer’s liability for tax. Current as at [Not applicable] Page 43
Not authorised —indicative only Taxation Administration Act 2001 Part 5 Interest and penalty tax [s 59] 59 Penalty tax not payable if proceeding for offence started (1) This section applies if a taxpayer is liable to pay penalty tax because of an act or omission of the person. (2) If a proceeding is started against the taxpayer for an offence against a tax law that is constituted by the act or omission and the penalty tax has not been paid to the commissioner, the penalty tax is payable only if the commissioner withdraws the proceeding. (3) If the penalty tax has been paid to the commissioner, but a proceeding is started against the person for an offence against a tax law that is constituted by the act or omission, the commissioner must make a reassessment remitting the amount of penalty tax to nil. Note— See section 18 (When commissioner must make reassessment— general). (4) Despite subsection (3), if the commissioner withdraws the proceeding for the offence, the commissioner must make a reassessment to reinstate the penalty tax remitted under the subsection. (5) In this section— penalty tax includes an amount declared under a revenue law to be a penalty tax for this section. Division 2 Remission of interest and penalty tax 60 When commissioner may remit unpaid tax interest and penalty tax (1) The commissioner may remit the whole or part of unpaid tax interest or penalty tax. (2) The remission of assessed interest or penalty tax must be made by assessment. Page 44 Current as at [Not applicable]
Taxation Administration Act 2001 Part 5 Interest and penalty tax [s 61] (3) Despite section 26(1), the commissioner is not required to give an assessment notice for the assessment if, after the remission and the application of payments received by the commissioner for the taxpayer’s assessment liability, the taxpayer has no assessment liability. Not authorised —indicative only Division 3 Interest payable by commissioner 61 Interest on particular overpayments following court’s or QCAT’s decision (1) This section applies if a taxpayer is entitled to a refund of tax or late payment interest (the overpaid amount ) because of— (a) a reassessment giving effect to a decision of the Supreme Court under section 70C on an appeal by the taxpayer; or (b) an order of the Supreme Court on an application, under the Judicial Review Act 1991 , by the taxpayer for a decision under a tax law; or (c) a reassessment giving effect to a decision of QCAT on an application for review made by the taxpayer under section 69. (2) The court or QCAT may order the commissioner to pay interest on the overpaid amount. (3) The interest must be calculated on a daily basis at the prescribed rate from the date the overpaid amount was paid to the commissioner to the date the refund is made by the commissioner. 61A Interest on particular overpayments following commissioner’s decision (1) This section applies if a taxpayer is entitled to a refund of tax or late payment interest (the overpaid amount ) because of a reassessment giving effect to a decision of the commissioner under section 67(1). Current as at [Not applicable] Page 45
Taxation Administration Act 2001 Part 6 Objections, reviews and appeals against assessments [s 62] (2) The commissioner must pay interest on the overpaid amount. (3) The interest must be calculated on a daily basis at the prescribed rate from the date the overpaid amount was paid to the commissioner to the date the refund is made by the commissioner. Not authorised —indicative only 62 Interest only payable under this division A person is not entitled to interest on any amount the commissioner is required to refund to the person other than under this division. Note— See section 36 (Refunds made only under this division). Part 6 Objections, reviews and appeals against assessments Division 1 Objections 63 Right to object (1) A taxpayer who is dissatisfied with an original assessment, other than a compromise assessment, may object to the assessment. (2) Also, a taxpayer who is dissatisfied with a reassessment increasing a taxpayer’s liability for tax, or a reassessment under section 18(b) decreasing a taxpayer’s liability for tax, may object to the reassessment. (3) However, the right of objection to the reassessment is limited to the changes for the particular matters for which the reassessment is made. (4) A decision or conduct leading up to or forming part of the process of making an assessment is subject to objection only as part of an objection to the assessment. Page 46 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 6 Objections, reviews and appeals against assessments [s 64] 64 Grounds of objection (1) An objection against an assessment may be made on any grounds. (2) However, for an objection to a decision to which this part is declared to apply under a provision of a revenue law, the grounds of objection are limited to whether the particular circumstances apply for the instrument or transaction to which the decision relates. Note— See the Duties Act 2001 , section 500 (Application of Administration Act, pt 6, to particular decisions). 65 Making objection (1) An objection must— (a) be in writing; and (b) state in detail the grounds on which the objection is made; and (c) be accompanied by copies of all material relevant to decide the objection; and (d) be lodged within 60 days after the assessment notice for the assessment to which the objection relates is given to the taxpayer. (2) The commissioner may extend the time for lodging an objection if the commissioner is satisfied it would be unreasonable in particular circumstances for the objection to be lodged within the 60 days. (3) The commissioner’s decision to refuse to extend the time for lodging an objection is a non-reviewable decision. 66 Onus of proof on objection The objector has the onus of proving the objector’s case. Current as at [Not applicable] Page 47
Not authorised —indicative only Taxation Administration Act 2001 Part 6 Objections, reviews and appeals against assessments [s 67] 67 Deciding objection (1) The commissioner must allow the objection completely or partly or disallow it. (2) If the assessment to which the objection relates was made by a delegate of the commissioner, the delegate must not decide the objection. 68 Notice of decision (1) The commissioner must give written notice to the objector of the commissioner’s decision on the objection. (2) If the objection is allowed in part or disallowed, the notice must state the following— (a) the decision; (b) the reasons for the decision; (c) the taxpayer has a right to— (i) appeal to the Supreme Court; or (ii) apply, as provided under the QCAT Act, to QCAT for a review of the commissioner’s decision; (d) how, and the period within which, the taxpayer may appeal or apply for the review. Division 2 Appeals and reviews Subdivision 1 Right of appeal or review 69 Right of appeal or review (1) This section applies to a taxpayer if— (a) the taxpayer is dissatisfied with the commissioner’s decision on the taxpayer’s objection; and Page 48 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 6 Objections, reviews and appeals against assessments [s 69A] (b) the taxpayer has paid the whole of the amount of the tax and late payment interest payable under the assessment to which the decision relates. (2) The taxpayer may, within 60 days after notice is given to the taxpayer of the commissioner’s decision on the objection— (a) appeal to the Supreme Court; or (b) apply, as provided under the QCAT Act, to QCAT for a review of the commissioner’s decision. (3) QCAT may not, under the QCAT Act, section 61(1)(a), extend the period under subsection (2) within which the taxpayer may apply to QCAT for the review. 69A Effect of making reassessment after appeal or review started (1) This section applies if— (a) a taxpayer— (i) appeals to the Supreme Court against the decision of the commissioner relating to an objection against an assessment of the taxpayer’s liability for tax; or (ii) applies to QCAT for a review of the decision of the commissioner relating to an objection against an assessment of the taxpayer’s liability for tax (the QCAT review ); and (b) the commissioner makes a reassessment of the taxpayer’s liability for tax after the appeal or review has started but before the appeal or review has been decided. (2) On receiving the assessment notice for the reassessment, the taxpayer may— (a) continue or withdraw— (i) the existing appeal; or (ii) the taxpayer’s application for review; or Current as at [Not applicable] Page 49
Not authorised —indicative only Taxation Administration Act 2001 Part 6 Objections, reviews and appeals against assessments [s 70] (b) instead of objecting to the reassessment, change the grounds of the appeal or review, by filing notice of the change with— (i) for an appeal—the registrar of the Supreme Court; or (ii) for a review—the registrar of QCAT. (3) However, the taxpayer may change the grounds of the appeal or review only to the extent that the taxpayer would have a right of objection to the reassessment. Subdivision 2 Appeals to the Supreme Court 70 How to start appeal to the Supreme Court (1) An appeal to the Supreme Court is started by giving written notice of the appeal to the commissioner within 7 days after the notice of appeal is filed. (2) The notice of appeal must be filed within 60 days after notice is given to the taxpayer of the commissioner’s decision on the objection. (3) The Supreme Court must not extend the time for filing the notice. (4) The notice of appeal must state fully the grounds of the appeal and the facts relied on. (5) The grounds of an appeal to the Supreme Court are limited to the grounds of objection unless the court otherwise orders. 70A Onus on appeal On the appeal, the appellant has the onus of proving the appellant’s case. 70B Admissibility of new evidence (1) Subsection (2) applies if— Page 50 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 6 Objections, reviews and appeals against assessments [s 70C] (a) the Supreme Court is satisfied evidence material to the objection was not before the commissioner when the objection was decided; and (b) subject to section 70(5), the court admits the evidence. (2) The court must— (a) adjourn the hearing of the appeal; and (b) direct the commissioner to reconsider the objection having regard to the evidence and any other evidence obtained by the commissioner. (3) However, subsection (2) does not apply if the commissioner asks the court to continue the hearing without the commissioner reconsidering the objection. (4) For reconsidering the objection, the commissioner has all the powers conferred under this Act. 70C Deciding appeal The Supreme Court must allow the appeal completely or partly or disallow it. Subdivision 3 Reviews by QCAT 71 QCAT to decide review on evidence before the commissioner (1) This section applies to a proceeding for a review by QCAT of a decision of the commissioner on an objection. (2) The grounds on which the application for review is made are limited to the grounds of the relevant objection, unless QCAT otherwise orders. (3) QCAT must— (a) hear and decide the review of the decision by way of a reconsideration of the evidence before the commissioner when the decision was made, unless QCAT considers it Current as at [Not applicable] Page 51
Not authorised —indicative only Taxation Administration Act 2001 Part 6 Objections, reviews and appeals against assessments [s 72] necessary in the interests of justice to allow new evidence; and (b) decide the review of the decision in accordance with the same law that applied to the making of the original decision. (4) If QCAT decides, under the QCAT Act, section 139, that the proceeding should be reopened, the issues in the proceeding that are reheard must be— (a) heard and decided by way of a reconsideration of the evidence given in the proceeding for the review of the decision; and (b) decided in accordance with the same law that applied to the making of the original decision. (5) In this section— new evidence means evidence that was not before the commissioner when the decision on the objection was made. original decision means the assessment or reassessment that was the subject of the relevant objection. relevant objection means the objection to which the decision of the commissioner relates. 72 Representation of parties before QCAT (1) This section applies to a party in a proceeding before QCAT relating to an application under section 69(2)(b). (2) The party may be represented by a lawyer. 73 Onus on review On the review, the applicant has the onus of proving the applicant’s case. Page 52 Current as at [Not applicable]
Division 3 Taxation Administration Act 2001 Part 6 Objections, reviews and appeals against assessments [s 75] Decisions and determinations not subject to objection, appeal or review Not authorised —indicative only 75 What is a non-reviewable decision (1) A non-reviewable decision is a decision or determination that, under a provision of this Act, is declared to be a non-reviewable decision. (2) In this section— decision includes a decision or conduct leading up to or forming part of the process of making a decision or determination. 76 Effect of non-reviewable decisions A non-reviewable decision— (a) is final and conclusive; and (b) is not subject to objection, appeal or review under this part; and (c) can not be challenged, appealed against, reviewed, quashed, set aside, or called in question in another way, under the Judicial Review Act 1991 or otherwise (whether by the Supreme Court, another court, a tribunal or another entity); and (d) is not subject to any writ or order of the Supreme Court, another court, a tribunal or another entity on any ground. 77 Application of Judicial Review Act The Judicial Review Act 1991 , parts 3 and 5, does not apply to— (a) an assessment; or (b) a decision or conduct leading up to or forming part of the process of making an assessment; or Current as at [Not applicable] Page 53
Not authorised —indicative only Taxation Administration Act 2001 Part 7 Investigations [s 78] (c) a decision disallowing, in whole or in part, an objection against an assessment; or (d) the giving of an electronic payment notice under section 29A(1); or (e) the giving of an electronic communication notice under section 143A(1); or (f) a decision, under section 29B, to refuse to grant an application for the withdrawal of an electronic payment notice; or (g) a decision, under section 143B, to refuse to grant an application for the withdrawal of an electronic communication notice. Part 7 Investigations Division 1 Preliminary 78 Declaration of recognised law and corresponding commissioner (1) A regulation may declare a law of the Commonwealth or another State that provides for any of the following to be a recognised law for this Act— (a) the levying or collection of a tax, fee, duty or other impost; (b) the payment of a subsidy for goods. (2) However, a law may be declared to be a recognised law only if the law or another law of the relevant jurisdiction provides or will provide for the conduct of investigations for a tax law or another law administered by the commissioner that corresponds to a recognised law. (3) The regulation must declare a person to be the corresponding commissioner for the recognised law. Page 54 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 7 Investigations [s 79] 79 Exercise of powers only for tax law or recognised law A power conferred under this part may be exercised only for the administration or enforcement of a tax law or recognised law. Note— For reciprocal investigations, see section 110 (Application of Act to reciprocal investigations). Division 2 Investigations under tax laws Subdivision 1 Investigators 80 Appointment (1) The commissioner may appoint a public service employee as an investigator. (2) The commissioner may appoint a person as an investigator only if the commissioner is satisfied the person is qualified for appointment because the person has the necessary expertise or experience. 81 Appointment conditions and limit on powers (1) An investigator holds office on any conditions stated in— (a) the investigator’s instrument of appointment; or (b) a signed notice given to the investigator; or (c) a regulation. (2) The instrument of appointment, a signed notice given to the investigator or a regulation may limit the investigator’s powers under this Act. (3) In this section— signed notice means a notice signed by the commissioner. Current as at [Not applicable] Page 55
Not authorised —indicative only Taxation Administration Act 2001 Part 7 Investigations [s 82] 82 Issue of identity card (1) The commissioner must issue an identity card to each investigator. (2) The identity card must— (a) contain a recent photo of the investigator; and (b) contain a copy of the investigator’s signature; and (c) identify the person as an investigator under this Act; and (d) state an expiry date for the card. (3) This section does not prevent the issue of a single identity card to a person for this Act and other purposes. 83 Production of identity card (1) In exercising a power under subdivision 3 or 4 in relation to a person, an investigator must— (a) first produce his or her identity card for the person’s inspection before exercising the power; or (b) have the identity card displayed so it is clearly visible to the person when exercising the power. (2) However, if it is not practicable to comply with subsection (1), the investigator must produce the identity card for the person’s inspection at the first reasonable opportunity. (3) For subsection (1), an investigator does not exercise a power in relation to a person only because the investigator has entered a place as mentioned in section 90(1)(b) or (2). 84 When investigator ceases to hold office (1) An investigator ceases to hold office if any of the following happens— (a) the term of office stated in a condition of office ends; (b) under another condition of office, the investigator ceases to hold office; Page 56 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 7 Investigations [s 85] (c) the investigator’s resignation under section 85 takes effect. (2) Subsection (1) does not limit the ways an investigator may cease to hold office. (3) In this section— condition of office means a condition on which the investigator holds office. 85 Resignation (1) An investigator may resign by signed notice given to the commissioner. (2) However, if holding office as an investigator is a condition of the investigator holding another office, the investigator may not resign as an investigator without resigning from the other office. 86 Return of identity card A person who ceases to be an investigator must return the person’s identity card to the commissioner within 21 days after ceasing to be an investigator unless the person has a reasonable excuse. Maximum penalty—40 penalty units. Subdivision 2 Provisions about requiring information, documents and attendance 87 Power to require information or documents The commissioner or an investigator may, by written notice given to a person, require the person to— (a) give to the commissioner or an investigator, either orally or in writing, information in the person’s knowledge Current as at [Not applicable] Page 57
Not authorised —indicative only Taxation Administration Act 2001 Part 7 Investigations [s 88] about a stated matter within a stated reasonable time and in a stated reasonable way; or (b) give to the commissioner or an investigator a document about a stated matter in the person’s possession or control within a stated reasonable time and in a stated reasonable way. Note— For the offence of failing to comply with an information or lodgement requirement, see section 121. 88 Power to require attendance (1) The commissioner or an investigator may, by written notice given to a person, require the person to attend before the commissioner or an investigator to do either or both of the following— (a) give to the commissioner or investigator, either orally or in writing, information in the person’s knowledge about a stated matter; or (b) give to the commissioner or investigator, a document about a stated matter in the person’s possession or control. (2) The notice must state a reasonable time and place for the person’s attendance. (3) The commissioner or an investigator may require— (a) information to be given on oath; or (b) information or a document given to be verified by statutory declaration. (4) When making a requirement under this section, the commissioner or investigator must warn the person it is an offence to fail to comply with the requirement, unless the person has a reasonable excuse. (5) For subsection (3)(a), the commissioner or investigator may administer an oath. (6) The person must not fail, without reasonable excuse, to— Page 58 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 7 Investigations [s 89] (a) attend as required by the notice; or (b) give information the person is required to give by the commissioner or an investigator in the way required; or (c) give a document the person is required to give by the notice; or (d) comply with a requirement under subsection (3). Maximum penalty—100 penalty units. (7) A person, other than a taxpayer or the taxpayer’s representative, who is required under a notice under this section to attend a place is entitled to be paid the expenses prescribed under a regulation. 89 Power to record giving of information (1) This section applies if a person is giving information to the commissioner or an investigator under a requirement under section 88. (2) With the person’s knowledge, a recording may be made, in the way the commissioner or investigator considers appropriate, of questions asked by the commissioner or investigator and information given by the person. (3) If asked to do so by the person, the commissioner or investigator must give the person a copy of the recording. Subdivision 3 Entry of places 90 Investigator’s power to enter places for investigations (1) An investigator may enter a place if— (a) its occupier consents to the entry; or (b) it is a public place and the entry is made when it is open to the public; or (c) it is a place used for conducting an enterprise and the entry is made when— Current as at [Not applicable] Page 59
Not authorised —indicative only Taxation Administration Act 2001 Part 7 Investigations [s 91] (i) the enterprise is being conducted; or (ii) the place is otherwise open for entry; or (d) the entry is authorised by warrant. (2) For the purpose of asking the occupier of a place for consent to enter, an investigator may, without the occupier’s consent or a warrant— (a) enter land around premises at the place to an extent that is reasonable to contact the occupier; or (b) enter part of the place the investigator reasonably considers members of the public ordinarily are allowed to enter when they wish to contact the occupier. (3) For subsection (1)(c), a place used for conducting an enterprise does not include a part of the place where a person resides. 91 Entry with consent (1) This section applies if an investigator intends to ask an occupier of a place to consent to the investigator or another investigator entering the place under section 90(1)(a). (2) Before asking for the consent, the investigator must tell the occupier— (a) the purpose of the entry; and (b) that the occupier is not required to consent. (3) If the consent is given, the investigator may ask the occupier to sign an acknowledgement of the consent. (4) The acknowledgement must state— (a) the occupier has been told— (i) the purpose of the entry; and (ii) that the occupier is not required to consent; and (b) the purpose of the entry; and Page 60 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 7 Investigations [s 92] (c) the occupier gives the investigator consent to enter the place and exercise powers under this division; and (d) the time and date the consent was given. (5) If the occupier signs the acknowledgement, the investigator must immediately give a copy to the occupier. (6) If— (a) an issue arises in a proceeding about whether the occupier consented to the entry; and (b) an acknowledgement complying with subsection (4) for the entry is not produced in evidence; the onus of proof is on the person relying on the lawfulness of the entry to prove the occupier consented. 92 Application for warrant (1) An investigator may apply to a magistrate for a warrant for a place. (2) The application must be sworn and state the grounds on which the warrant is sought. (3) The magistrate may refuse to consider the application until the investigator gives the magistrate all the information the magistrate requires about the application in the way the magistrate requires. Example for subsection (3)— The magistrate may require additional information supporting the application to be given by statutory declaration. 93 Issue of warrant (1) The magistrate may issue a warrant only if the magistrate is satisfied— (a) there are reasonable grounds for suspecting— Current as at [Not applicable] Page 61
Not authorised —indicative only Taxation Administration Act 2001 Part 7 Investigations [s 94] (i) there is a particular thing or activity (the evidence ) that may provide evidence of a contravention of a tax law; and (ii) the evidence is at the place, or within the next 7 days, may be at the place; or (b) the warrant is needed to allow an investigator to enter the place for monitoring or enforcing compliance with a tax law. (2) The warrant must state the following— (a) that an investigator may, with necessary and reasonable help and force— (i) enter the place and any other place necessary for entry; and (ii) exercise the investigator’s powers under this part; (b) the hours of the day or night when the place may be entered; (c) the date, within 14 days after the warrant’s issue, the warrant ends; (d) the purpose for which the warrant is issued. 94 Special warrants (1) An investigator may apply for a warrant (a special warrant ) by phone, fax, radio or another form of communication if the investigator considers it necessary because of— (a) urgent circumstances; or (b) other special circumstances, including, for example, the investigator’s remote location. (2) Before applying for the special warrant, the investigator must prepare an application stating the grounds on which the warrant is sought. (3) The investigator may apply for the warrant before the application is sworn. Page 62 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 7 Investigations [s 94] (4) After issuing the special warrant, the magistrate must immediately fax a copy to the investigator if it is reasonably practicable to fax the copy. (5) If it is not reasonably practicable to fax a copy to the investigator— (a) the magistrate must tell the investigator— (i) what the terms of the warrant are; and (ii) the date and time the warrant is issued; and (b) the investigator must complete a form of warrant (a warrant form ) and write on it— (i) the magistrate’s name; and (ii) the date and time the magistrate issued the warrant; and (iii) the terms of the special warrant. (6) The facsimile warrant, or the warrant form properly completed by the investigator, authorises the entry and the exercise of the other powers stated in the warrant issued by the magistrate. (7) The investigator must, at the first reasonable opportunity, send to the magistrate— (a) the sworn application; and (b) if the investigator completed a warrant form—the completed warrant form. (8) On receiving the documents, the magistrate must attach them to the warrant. (9) If— (a) an issue arises in a proceeding about whether an exercise of a power was authorised by a special warrant; and (b) the warrant is not produced in evidence; Current as at [Not applicable] Page 63
Taxation Administration Act 2001 Part 7 Investigations [s 95] the onus of proof is on the person relying on the lawfulness of the exercise of the power to prove a special warrant authorised the exercise of the power. Not authorised —indicative only 95 Warrants—procedure before entry (1) This section applies if an investigator named in a warrant issued under this subdivision for a place is intending to enter the place under the warrant. (2) Before entering the place, the investigator must do or make a reasonable attempt to do the following things— (a) identify himself or herself, and anyone else helping the investigator, to a person present at the place who is an occupier of the place by producing the investigator’s identity card; (b) give the person a copy of the warrant or, if the entry is authorised by a facsimile warrant or warrant form mentioned in section 94(6), a copy of the facsimile warrant or warrant form; (c) tell the person the investigator is permitted by the warrant to enter the place; (d) give the person an opportunity to allow the investigator immediate entry to the place without using force. (3) However, the investigator need not comply with subsection (2) if the investigator believes on reasonable grounds that immediate entry to the place is required to ensure the effective execution of the warrant is not frustrated. Subdivision 4 General powers of investigators on entry to places 96 General powers for places (1) An investigator who enters a place under subdivision 3 may exercise any of the following powers— Page 64 Current as at [Not applicable]
Taxation Administration Act 2001 Part 7 Investigations [s 96] Not authorised —indicative only (a) search any part of the place; (b) inspect, examine, photograph or film anything in the place; (c) take extracts from, and make copies of, any document in the place; (d) secure a thing, or require the occupier of the place to secure a thing, for a reasonable time, at the place to prevent its concealment, interference, loss or destruction; (e) access, electronically or in another way, a system used at the place; (f) take into the place any persons, equipment and materials the investigator reasonably requires for exercising a power under this division or for performing a function under a tax law; (g) require a person in the place to give the investigator reasonable information or help and provide reasonable facilities to exercise the powers mentioned in paragraphs (a) to (f). Examples for paragraph (g)— 1 giving information about how to access electronic systems at the place 2 provision of a photocopier for copying a document (2) If an investigator secures a thing, a person must not tamper, or attempt to tamper, with the thing, or something restricting access to the thing, without the investigator’s approval. Maximum penalty—100 penalty units. (3) When making a requirement mentioned in subsection (1)(g), the investigator must warn the person it is an offence to fail to comply with the requirement, unless the person has a reasonable excuse. (4) The person must not fail, without reasonable excuse, to comply with the requirement. Maximum penalty for subsection (4)—100 penalty units. Current as at [Not applicable] Page 65
Not authorised —indicative only Taxation Administration Act 2001 Part 7 Investigations [s 97] Subdivision 5 Provisions about seizing and retaining things 97 Power to seize and retain things (1) This section applies if— (a) under section 87(b) or 88(1)(b), a document is given to the commissioner or an investigator; or (b) under subdivision 3, an investigator enters a place. (2) The commissioner or investigator may retain the document or the investigator may seize and retain a thing— (a) with the consent of the person who gave the document, or the owner, or person who appears to be in possession or control, of the thing; or (b) to inspect or copy the document or thing if the commissioner or the investigator reasonably believes it is not reasonably practicable to inspect or copy the document or thing when or where it is given or seized; or (c) if the commissioner or investigator reasonably believes— (i) the document or thing is evidence of a contravention of a tax law; or (ii) it is necessary to prevent the document or thing being concealed, interfered with, lost or destroyed; or (d) if the commissioner or investigator reasonably believes it is necessary to produce a written document in the English language stating the information or content of the document or thing. (3) Nothing in this section affects a lien or other security over the retained document or thing (the retained thing ). Page 66 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 7 Investigations [s 98] 98 Receipt for retained thing (1) The commissioner or investigator must, as soon as practicable, give a receipt for the retained thing to the person from whom it was received or seized. (2) However, if, under section 97(2), the retained thing is seized by the investigator and for any reason it is not practicable for the investigator to comply with subsection (1), the investigator must leave the receipt at the place of seizure in a conspicuous position and in a reasonably secure way. (3) A receipt must— (a) state the date the thing is given to, or seized by, the commissioner or investigator; and (b) describe generally the thing given or seized and its condition. (4) This section does not apply to a retained thing if it is impracticable or would be unreasonable to give the receipt because of the thing’s nature, condition or value. 99 Return of retained thing (1) The commissioner must ensure the retained thing is returned to its owner— (a) at the end of 6 months after the date mentioned in section 98(3)(a); or (b) if a proceeding under a tax law involving the thing is started within the 6 months—at the end of the proceeding and any appeal from the proceeding. (2) However, the commissioner may retain a document for which tax is payable under a tax law until the tax is paid in full. 100 Access to retained thing (1) Until the retained thing is forfeited or returned, the commissioner must allow the owner of the retained thing, or a person who would be entitled to inspect it if it were not in the Current as at [Not applicable] Page 67
Not authorised —indicative only Taxation Administration Act 2001 Part 7 Investigations [s 101] commissioner’s possession, at any reasonable time to inspect it and, if it is a document, to copy it. (2) Subsection (1) does not apply if it is impracticable or would be unreasonable to allow the inspection or copying. 101 Forfeiture of retained thing (1) A retained thing is forfeited to the State if the commissioner— (a) can not find its owner, after making reasonable inquiries; or (b) can not return it to its owner, after making reasonable efforts. (2) In applying subsection (1)— (a) subsection (1)(a) does not require the commissioner to make inquiries if it would be unreasonable to make inquiries to find the owner; and (b) subsection (1)(b) does not require the commissioner to make efforts if it would be unreasonable to make efforts to return the thing to its owner. Example for paragraph (b)— The owner of the thing has migrated to a foreign country. (3) Regard must be had to a thing’s nature, condition and value in deciding— (a) whether it is reasonable to make inquiries or efforts; and (b) if making inquiries or efforts—what inquiries or efforts, including the period over which they are made, are reasonable. 102 Dealing with forfeited thing (1) On the forfeiture of a retained thing to the State, it becomes the State’s property and may be dealt with by the commissioner as the commissioner considers appropriate. Page 68 Current as at [Not applicable]
Taxation Administration Act 2001 Part 7 Investigations [s 103] (2) Without limiting subsection (1), the commissioner may destroy or dispose of the thing. Not authorised —indicative only Subdivision 6 Miscellaneous provisions 103 Investigators may use help and force in exercise of powers (1) An investigator may exercise a power under this division with the help that is reasonable in the circumstances. (2) Without limiting subsection (1), a person engaged by the commissioner may help the investigator exercise powers under this division. Examples of persons who may help an investigator— 1 locksmith 2 computer technician (3) Also, an investigator may exercise a power under this division using the force that is reasonable in the circumstances. 104 Access to public records without fee The commissioner or an investigator is not required to pay any fee for inspecting or taking copies of a record that ordinarily is open to inspection by members of the public. 105 Notice of damage (1) This section applies if— (a) an investigator damages property when exercising or purporting to exercise a power under this division; or (b) a person (the other person ) acting under the direction of an investigator damages property. (2) The investigator must promptly give written notice of particulars of the damage to the person who appears to the investigator to be the owner of the property. Current as at [Not applicable] Page 69
Not authorised —indicative only Taxation Administration Act 2001 Part 7 Investigations [s 106] (3) If the investigator believes the damage was caused by a latent defect in the property or circumstances beyond the control of the investigator or other person, the investigator may state it in the notice. (4) If, for any reason, it is impracticable to give the notice to the person mentioned in subsection (2), the investigator must leave the notice in a conspicuous position and in a reasonably secure way where the damage happened. (5) This section does not apply to damage the investigator reasonably believes is trivial. (6) In this section— owner , of property, includes the person in possession or control of it. 106 Compensation (1) A person may claim from the commissioner the cost of repairing or replacing property damaged because of the exercise or purported exercise of a power under this division. (2) The cost may be claimed and ordered to be paid in a proceeding— (a) brought in a court with jurisdiction for the recovery of the amount claimed; or (b) for an offence against this Act brought against the person claiming the amount. (3) A court may order an amount be paid only if it is satisfied it is just to make the order in the circumstances of the particular case. (4) A regulation may prescribe matters that may, or must, be taken into account by the court when considering whether it is just to make the order. Page 70 Current as at [Not applicable]
Division 3 Taxation Administration Act 2001 Part 7 Investigations [s 107] Investigations for recognised laws Not authorised —indicative only 107 Commissioner may make reciprocal investigation arrangement (1) The commissioner may make an arrangement with a corresponding commissioner for a recognised law to conduct an investigation under this part into any matter connected with the administration or enforcement of the recognised law. (2) The commissioner may make the arrangement only on the written application of the corresponding commissioner. (3) The application must state the reasons for the investigation. (4) The arrangement must— (a) be in writing; and (b) state the conditions applying to the conduct of the investigation and the application of this part to it; and (c) state whether the investigation is to be conducted by an investigator, reciprocal investigator or an investigator and reciprocal investigator; and (d) if the investigation is to be conducted by a reciprocal investigator—identify the reciprocal investigator. 108 Conduct of particular reciprocal investigations subject to commissioner If a reciprocal investigation is to be conducted by a reciprocal investigator— (a) the investigation is subject to the supervision and direction of the commissioner; and (b) the reciprocal investigator must report to the commissioner on the investigation— (i) when required by the commissioner during the investigation; and (ii) at the end of the investigation. Current as at [Not applicable] Page 71
Not authorised —indicative only Taxation Administration Act 2001 Part 7 Investigations [s 109] 109 Identity certificates for reciprocal investigators If a reciprocal investigation is to be conducted by a reciprocal investigator, the commissioner must issue to the investigator a certificate stating the investigator is a reciprocal investigator authorised to exercise powers under this part for conducting the investigation. 110 Application of Act to reciprocal investigations (1) This section prescribes changes for the application of this Act, other than this division, for conducting a reciprocal investigation. (2) For a reciprocal investigator conducting a reciprocal investigation— (a) a reference to an investigator is taken to be a reference to the reciprocal investigator; and (b) a reference to an investigator’s identity card is taken to be a reference to the identity card issued under the relevant recognised law identifying the investigator as a reciprocal investigator, and includes the identification certificate issued to the investigator by the commissioner. (3) However, subsection (2)(a) does not apply to sections 80 to 82, 84 to 86 and 150. (4) A reference to a tax law, or a tax law liability, is taken to be a reference to the relevant recognised law or a liability under the relevant recognised law. Page 72 Current as at [Not applicable]
Part 8 Taxation Administration Act 2001 Part 8 Confidentiality and collection of information [s 111] Confidentiality and collection of information Not authorised —indicative only Division 1 Confidentiality 111 Disclosure of confidential information (1) An official must not disclose confidential information acquired by the official in the official’s capacity to anyone else other than under this part. Maximum penalty—100 penalty units. (2) The commissioner may disclose personal confidential information— (a) to the person to whom the information relates or, if either of the following apply, to someone else— (i) with the consent, express or implied, of the person to whom the information relates; (ii) the commissioner reasonably believes is acting for the person to whom the information relates; or (b) if the disclosure is expressly permitted or required under another Act; or (c) to the extent necessary to perform the commissioner’s functions under or in relation to the administration or enforcement of a tax law or another law administered by the commissioner; or (d) to a person for the administration or enforcement of— (i) a recognised law or another law about taxation revenue; or (ii) a royalty law; or (e) in relation to any legal proceeding under a tax law; or (f) to the Treasurer or an officer of the department for— (i) developing or monitoring taxation policies; or Current as at [Not applicable] Page 73
Not authorised —indicative only Taxation Administration Act 2001 Part 8 Confidentiality and collection of information [s 112] (ii) administering the Financial Accountability Act 2009 , section 21; or (g) to the chief executive of a department or a local government for keeping a record relating to the ownership, sale or value of interests in property; or (h) to the registrar of the State Penalties Enforcement Registry, appointed under the State Penalties Enforcement Act 1999 , for the administration or enforcement of that Act. (3) Also, if the commissioner becomes aware, from information obtained or held by the commissioner in the course of administering this Act, of a particular offence or suspected offence (whether against this Act or another law), the commissioner may disclose confidential information about the offence or suspected offence to a member of the Queensland Police Service or the Australian Federal Police for an investigation or proceeding (including for starting an investigation or proceeding). (4) Also, the commissioner may disclose other confidential information to any person, or for any purpose, the commissioner is satisfied is appropriate in the circumstances. (5) The commissioner’s decision not to disclose confidential information is a non-reviewable decision. (6) This section does not create a right in any person to be given confidential information. (7) In this section— royalty law means an Act administered by the Minister providing for payment of a royalty. 112 Other obligations about disclosure and use of confidential information (1) If— (a) a person knowingly acquires confidential information without lawful authority; or Page 74 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 8 Confidentiality and collection of information [s 113] (b) a person receives confidential information that the person knows, or ought reasonably to know, is confidential information; the person must not disclose the information to anyone else unless the disclosure is permitted under this part. Maximum penalty—100 penalty units. Example for subsection (1)(a)— A person employed by a contractor engaged by the State to clean the department’s offices reads a document in the commissioner’s office containing confidential information. Examples for subsection (1)(b)— 1 A person, other than the addressee of a fax, receives the fax that states the information in it is confidential and is intended for the addressee’s purposes only. 2 Under section 111 a reciprocal investigator is given confidential information for conducting a reciprocal investigation. Note— This provision is an executive liability provision—see section 140. (2) If, under section 111, the commissioner discloses confidential information to a person, the person may disclose the information— (a) to the extent necessary to enable the person to exercise a power or perform a function conferred on the person under a law for the administration or enforcement of the law; or (b) for the purpose for which it was disclosed under the section; or (c) to anyone else or for any purpose if the information relates to the person. 113 Refusal of disclosure of particular information (1) A person engaged in the administration or enforcement of a tax law can not be compelled to disclose to a court or QCAT in a proceeding, or to a party to the proceeding— Current as at [Not applicable] Page 75
Not authorised —indicative only Taxation Administration Act 2001 Part 8 Confidentiality and collection of information [s 113A] (a) confidential information; or (b) whether or not the person has received particular confidential information; or (c) the identity of the source of particular confidential information. (2) Subsection (1) does not apply to a proceeding for the administration or enforcement of a tax law. Division 2 Collection of information for disclosure to Commonwealth 113A Definitions for division In this division— commissioner of taxation means the commissioner of taxation under the Taxation Administration Act 1953 (Cwlth), section 4. reportable information means information about the transfer of a freehold or leasehold interest in real property situated in Queensland that is reportable by the State to the commissioner of taxation under the Taxation Administration Act 1953 (Cwlth), schedule 1, chapter 5, part 5-25, division 396, subdivision 396-B. 113B Relationship with other laws (1) This division applies despite any other provision of this Act or another Act or law. (2) This division does not limit the extent to which reportable information may be collected or disclosed under another provision of this Act or another Act or law. (3) Information may be collected and disclosed under this division even if— Page 76 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 9 Record keeping [s 113C] (a) the information is collected only for the purpose of disclosure to the commissioner of taxation and not collected under or in relation to the administration of any law of the State (other than this division); and (b) the information is not disclosed in connection with the administration or execution of any law of the State (other than this division). 113C Commissioner may collect and disclose reportable information The commissioner may collect reportable information and disclose it to the commissioner of taxation. 113D How reportable information may be collected (1) The commissioner may require a person who is providing information under a tax law to give the commissioner reportable information. Note— The requirement under this section is an information requirement for which a failure to comply is an offence under section 121. (2) Without limiting subsection (1), the commissioner may require reportable information to be given with an instrument or ELN transaction document lodged, or an application made, under a tax law. (3) This section does not limit the circumstances in which the commissioner may collect reportable information. Part 9 Record keeping 114 Requirement to keep proper records (1) A person must keep the records necessary to enable the person’s tax law liability to be ascertained. Maximum penalty—100 penalty units. Current as at [Not applicable] Page 77
Not authorised —indicative only Taxation Administration Act 2001 Part 9 Record keeping [s 115] (2) For subsection (1), the commissioner may, by written notice given to a person, require the person to keep a particular record stated in the notice for a stated revenue law. (3) The person must not fail, without reasonable excuse, to comply with the notice. Maximum penalty—100 penalty units. (4) A person who, under a notice given under a revenue law, is required to keep a stated record must comply with the requirement. Maximum penalty—100 penalty units. 115 Accessibility of records A person who is required under a tax law to keep a record must keep the record in a way that it is able to be readily produced to the commissioner if required by the commissioner. Maximum penalty—100 penalty units. 116 Form of records A person who is required under a tax law to keep a record must keep the record— (a) in the form of a document written in English with information about amounts expressed in Australian currency; or (b) in a form that can be readily converted or translated into the form mentioned in paragraph (a). Maximum penalty—100 penalty units. 117 Commissioner may require translation or conversion of document or information (1) The commissioner may, by written notice given to a person, require the person to translate or convert into a written Page 78 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 9 Record keeping [s 118] document in the English language and Australian currency any document or information the commissioner reasonably believes is relevant to the administration or enforcement of a tax law. (2) The notice must state the reasonable time for compliance with the requirement. (3) The person must not fail, without reasonable excuse, to comply with the requirement. Maximum penalty—100 penalty units. (4) If the person does not comply with the requirement, the commissioner may have the document or information translated or converted. (5) The costs and expenses incurred under subsection (4) are a debt payable to the State by the person and may be recovered by the commissioner by action in a court of competent jurisdiction. 118 Period for keeping records A person who is required under a tax law to keep a record must keep it until the later of the following— (a) 5 years has elapsed after it was made or obtained; (b) 5 years has elapsed after the completion of the transaction or matter to which it relates; (c) if the person’s liability under a revenue law depends on the continued satisfaction of conditions for a period stated in the revenue law after the making of an assessment to which the record relates—2 years has elapsed after the end of the period. Maximum penalty—100 penalty units. 119 Wilfully damaging records (1) A person must not wilfully damage a record that is required to be kept under a tax law. Current as at [Not applicable] Page 79
Not authorised —indicative only Taxation Administration Act 2001 Part 10 Enforcement and legal proceedings [s 120] Maximum penalty—100 penalty units. Note— This provision is an executive liability provision—see section 140. (2) In this section— damage includes destroy. Part 10 Enforcement and legal proceedings Division 1 Offences and related provisions 120 Failure to give notice If, under a tax law, a person is required to give to the commissioner a notice about a matter, the person must not fail, without reasonable excuse, to comply with the requirement. Maximum penalty—100 penalty units. 121 Failure to comply with information or lodgement requirement A person must not fail, without reasonable excuse, to comply with an information or lodgement requirement. Maximum penalty—100 penalty units. 122 False or misleading documents (1) A person must not give to the commissioner or an investigator a document containing information that the person knows, or should reasonably know, is false or misleading in a material particular. Maximum penalty—100 penalty units. Page 80 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 10 Enforcement and legal proceedings [s 123] Note— This provision is an executive liability provision—see section 140. (2) Subsection (1) does not apply to a person who, when giving the document— (a) tells the commissioner or investigator of the extent to which the document is false or misleading; and (b) to the extent the person has, or can reasonably get, the correct information—gives the correct information to the commissioner or investigator. (3) It is enough for a complaint against a person for an offence against subsection (1) to state the document was, without specifying which, ‘false or misleading’. 123 False or misleading information (1) A person must not state anything to the commissioner or an investigator that the person knows is false or misleading in a material particular. Maximum penalty—100 penalty units. Note— This provision is an executive liability provision—see section 140. (2) It is enough for a complaint for an offence against subsection (1), to state the statement made was ‘false or misleading’ to the person’s knowledge, without specifying which. 124 Self-incrimination not a reasonable excuse for failure to comply with particular information or lodgement requirement (1) This section applies if, under a tax law, a person is required by written notice given to the person to— (a) give information or a document to the commissioner or an investigator; or (b) lodge a document. Current as at [Not applicable] Page 81
Not authorised —indicative only Taxation Administration Act 2001 Part 10 Enforcement and legal proceedings [s 125] (2) It is not a reasonable excuse for the person to fail to comply with the requirement because complying with the requirement might tend to incriminate the person. (3) However, evidence of, or evidence directly or indirectly derived from, information or a document given or lodged in compliance with the requirement, by the person that might tend to incriminate the person is not admissible in evidence against the person in a criminal proceeding, other than a proceeding in which the falsity or misleading nature of the information or document is relevant. 125 Use in legal proceedings of document or information obtained under a recognised law (1) This section applies if, under a recognised law— (a) a person is required to give information or a document in relation to a matter under a tax law; and (b) the information or document given in compliance with the requirement might tend to incriminate the person. (2) Evidence of, or evidence directly or indirectly derived from, the information or document that might tend to incriminate the person is not admissible in evidence against the person in a criminal proceeding, other than a proceeding in which the falsity or misleading nature of the information or document is relevant. 126 Obstruction of person exercising power under tax law A person must not, without reasonable excuse, obstruct— (a) the commissioner or an investigator exercising a power under a tax law; or (b) a person properly helping the commissioner or an investigator exercising a power under a tax law. Maximum penalty—100 penalty units. Page 82 Current as at [Not applicable]
Taxation Administration Act 2001 Part 10 Enforcement and legal proceedings [s 127] 127 Impersonation of investigator A person must not pretend to be an investigator. Maximum penalty—40 penalty units. Not authorised —indicative only Division 2 Evidence 128 Application of div 2 This division applies to a proceeding under or in relation to a tax law. 129 Commissioner’s office and signature (1) Judicial notice must be taken of the name and signature of a person who is or was the commissioner. (2) A document is taken to be signed by the commissioner if it bears the written, printed or stamped signature or name of the commissioner instead of the commissioner’s signature. (3) Subsection (2) does not apply if the name of the commissioner was written, printed or stamped on the document without the commissioner’s authority. (4) A document bearing the written, printed or stamped name of the commissioner is presumed to have been made with the commissioner’s authority unless the contrary is proved. 130 Statement in complaint A statement made by or for the commissioner in a complaint starting a proceeding is evidence of the matter stated. 131 Evidentiary certificates A certificate purporting to be signed by the commissioner stating any of the following matters is evidence of the matter— Current as at [Not applicable] Page 83
Not authorised —indicative only Taxation Administration Act 2001 Part 10 Enforcement and legal proceedings [s 132] (a) on a stated date— (i) a stated person was liable to pay, or paid, a stated amount; or (ii) a stated notice was published in a stated way; or (iii) a stated person made, gave or executed a stated document; or (iv) an assessment was made and the details of the assessment; or (v) a stated document was given to a stated person in a stated way; or (vi) a stated document or information was not received by a stated person; or (vii) a stated person had or had not done a stated thing required to be done under a tax law; or (viii) a stated person was or was not registered or approved under a tax law; or (ix) a stated person was an investigator; (b) a stated person is authorised to conduct a stated proceeding for the commissioner; (c) a stated document is a copy of, or part of, another document. 132 Evidentiary provisions for assessments (1) Production of a document signed by the commissioner purporting to be a copy of an assessment notice— (a) is conclusive evidence of the proper making of the assessment; and (b) for— (i) a proceeding on an appeal against, or review of, a decision on an objection—is evidence that the amount and all particulars of the assessment are correct; or Page 84 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 10 Enforcement and legal proceedings [s 133] (ii) another proceeding—is conclusive evidence that the amount and all particulars of the assessment are correct. (2) The validity of an assessment is not affected merely because a provision of a tax law has not been complied with. 133 Production of copies of documents A copy of a document made or issued by the commissioner or in the commissioner’s possession— (a) is admissible in the same way as the original document; and (b) has the same evidentiary value as the original document. Division 3 Legal proceedings 134 Conducting proceeding for commissioner (1) The commissioner may, by signed writing, authorise a person to conduct— (a) a proceeding in the commissioner’s name for— (i) the recovery of tax or another amount payable under a tax law; or (ii) an offence against a tax law; or (b) another proceeding under a tax law to which the commissioner is a party. (2) Without limiting subsection (1), the person— (a) may appear for the commissioner before any court or tribunal in which the proceeding is conducted; and (b) represents the commissioner in the proceeding; and (c) is entitled to give evidence in the proceeding. Current as at [Not applicable] Page 85
Taxation Administration Act 2001 Part 10 Enforcement and legal proceedings [s 135] 135 Summary proceedings for offences A proceeding for an offence against a tax law must be taken in a summary way under the Justices Act 1886 . Not authorised —indicative only 136 When proceeding must start A proceeding for an offence against a tax law must start within 5 years after the commission of the offence. 137 Court may order compliance or payment (1) If a person is convicted of an offence against a provision of a tax law, the court may order the person to comply with the provision. (2) Subsection (1) applies even if the time for complying with the provision has passed. (3) If a court makes an order under subsection (1), the order must state a place where and a time or period by or within which the order is to be complied with. (4) The person must comply with the order. Maximum penalty—200 penalty units. (5) Also, if a person is convicted of an offence against a provision of a tax law, the court may order the person pay the commissioner the amounts payable by the person under the tax law that are outstanding on the conviction. (6) In addition, if the court is satisfied the purpose of the act or omission constituting the offence was to avoid a tax law liability, the court may order the person pay twice the amount of the liability. (7) This section does not limit the court’s powers under the Penalties and Sentences Act 1992 or any other law. 138 Second or subsequent offence (1) This section applies if— Page 86 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 10 Enforcement and legal proceedings [s 139] (a) a person is convicted of an offence against a provision of a tax law; and (b) within 5 years after the conviction, the person is convicted of a further offence against the provision. (2) The maximum penalty for the further offence is twice the maximum penalty fixed in the tax law for the offence. 139 Responsibility for acts or omissions of representative (1) This section applies in a proceeding for an offence against a tax law. (2) If it is relevant to prove a person’s state of mind about a particular act or omission, it is enough to show— (a) the act was done or omitted to be done by a representative of the person within the scope of the representative’s actual or apparent authority; and (b) the representative had the state of mind. (3) An act done or omitted to be done for a person by a representative of the person within the scope of the representative’s actual or apparent authority is taken to have been done or omitted to be done also by the person, unless the person proves the person could not, by the exercise of reasonable diligence, have prevented the act or omission. (4) In this section— representative means— (a) of a corporation—an executive officer, employee or agent of the corporation; or (b) of a partnership—a partner, employee or agent of the partnership; or (c) of an unincorporated body—a member of the body, or an employee or agent of the body; or (d) of an individual—an employee or agent of the individual. state of mind of a person includes— Current as at [Not applicable] Page 87
Not authorised —indicative only Taxation Administration Act 2001 Part 10 Enforcement and legal proceedings [s 140] (a) the person’s knowledge, intention, opinion, belief or purpose; and (b) the person’s reasons for the intention, opinion, belief or purpose. 140 Liability of executive officer—particular offences committed by corporation (1) An executive officer of a corporation commits an offence if— (a) the corporation commits an offence against an executive liability provision; and (b) the officer did not take all reasonable steps to ensure the corporation did not engage in the conduct constituting the offence. Maximum penalty—the penalty for a contravention of the executive liability provision by an individual. (2) In deciding whether things done or omitted to be done by the executive officer constitute reasonable steps for subsection (1)(b), a court must have regard to— (a) whether the officer knew, or ought reasonably to have known, of the corporation’s conduct constituting the offence against the executive liability provision; and (b) whether the officer was in a position to influence the corporation’s conduct in relation to the offence against the executive liability provision; and (c) any other relevant matter. (3) The executive officer may be proceeded against for, and convicted of, an offence against subsection (1) whether or not the corporation has been proceeded against for, or convicted of, the offence against the executive liability provision. (4) This section does not affect either— (a) the liability of the corporation for the offence against the executive liability provision; or Page 88 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 10 Enforcement and legal proceedings [s 141] (b) the liability, under the Criminal Code, chapter 2, of any person, whether or not the person is an executive officer of the corporation, for the offence against the executive liability provision. (5) In this section— executive liability provision means any of the following provisions— section 112(1) section 119(1) section 122(1) section 123(1) the Duties Act 2001 , section 471G(1) the Duties Act 2001 , section 471H(1) the Duties Act 2001 , section 480(1) the Duties Act 2001 , section 480(2) the Duties Act 2001 , section 480A(1) the Duties Act 2001 , section 480A(2) the Duties Act 2001 , section 481 the Duties Act 2001 , section 481A(2) the Payroll Tax Act 1971 , section 93. 141 Treatment of partnerships and unincorporated bodies (1) Subject to this section, the tax laws apply to a partnership or unincorporated body as if the partnership or unincorporated body were a person. (2) An obligation or liability that, apart from this subsection, would be imposed by a tax law on a person that is a partnership or unincorporated body, is imposed on each partner or management member of the body, but may be discharged by any of the partners or management members. Current as at [Not applicable] Page 89
Not authorised —indicative only Taxation Administration Act 2001 Part 11 Giving and lodging documents [s 142] (3) An amount that, apart from this subsection, would be payable under a tax law by a person that is a partnership or unincorporated body is jointly and severally payable by the partners or management members of the body. (4) If, because of the operation of subsection (1), an offence against a provision of a tax law is taken to have been committed by a partnership or unincorporated body, the offence is taken to have been committed by each of the partners or management members of the body. (5) However, it is a defence for a partner or management member to prove— (a) if the partner or management member was in a position to influence the conduct of the partnership or body in relation to the offence—the partner or management member exercised reasonable diligence to ensure the partnership or body complied with the provision; or (b) the partner or management member was not in a position to influence the conduct of the partnership or body in relation to the offence. Part 11 Giving and lodging documents Division 1 Preliminary 142 Application of pt 11 This part applies if a tax law requires or permits a document to be given to a person, whether the expression ‘deliver’, ‘give’, ‘lodge’, ‘notify’, ‘send’ or ‘serve’ or another expression having a similar meaning is used. Page 90 Current as at [Not applicable]
Not authorised —indicative only Division 2 Taxation Administration Act 2001 Part 11 Giving and lodging documents [s 143] Documents given to the commissioner 143 Ways of giving document to commissioner (1) A document is given to the commissioner only if— (a) it is left at the commissioner’s office with the commissioner or a public service employee engaged in the administration of the tax laws; or (b) it is sent by post or facsimile to the commissioner at the commissioner’s office; or (c) it is given to the commissioner under the Electronic Transactions (Queensland) Act 2001 ; or (d) it is given to the commissioner in another way prescribed under a regulation. (2) This section applies subject to section 143A. 143A Requirement for electronic communication (1) The commissioner may give a written notice (an electronic communication notice ) to a person requiring the person, in complying with a stated lodgement requirement, to give any document or a stated type of document to the commissioner by an electronic communication using an approved information system. (2) Subject to subsection (3) and section 143B, a person given an electronic communication notice must, in complying with a lodgement requirement to which the notice relates, comply with the notice from the day that is 30 days after being given the notice. (3) Subsection (2) does not apply if the person on a particular occasion is unable to comply with the notice due to circumstances beyond the person’s control. Current as at [Not applicable] Page 91
Taxation Administration Act 2001 Part 11 Giving and lodging documents [s 143B] Not authorised —indicative only 143B Application to withdraw electronic communication notice (1) A person given an electronic communication notice may apply to the commissioner to withdraw the notice. (2) The application must— (a) be made within 30 days after the person is given the notice; and (b) be in the approved form. (3) The application may be made on any of the following grounds— (a) the standard of the technological infrastructure servicing the area in which the person would ordinarily comply with the notice makes it impracticable for the person to comply with the notice; (b) the number of times the person is likely to have to comply with the lodgement requirement to which the notice relates during a year is so small as not to justify the costs the person would have to incur to install, or modify, an information system to enable compliance with the notice; (c) a ground prescribed under a regulation. (4) The commissioner must consider the application and either grant, or refuse to grant, the application. (5) The person is not required to comply with the notice pending the person being notified of the commissioner’s decision on the application under subsection (6) or (8). (6) If the commissioner decides to grant the application, the commissioner must immediately give the person written notice of the decision. (7) Subsections (8) to (11) apply if the commissioner decides to refuse to grant the application. (8) The commissioner must immediately give the person a written notice stating the following— (a) the decision; Page 92 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 11 Giving and lodging documents [s 144] (b) the reasons for the decision; (c) that the person may apply, as provided under the QCAT Act, to the tribunal for a review of the decision within 14 days after being given the notice (the review period ); (d) how the person may apply for the review. (9) The person may apply to the tribunal for a review of the decision during the review period. (10) The person is not required to comply with the notice— (a) during the review period; and (b) if the person applies for a review of the decision— (i) pending the review being decided; and (ii) if the person is unsuccessful on the review—during 14 days immediately after the review is decided. (11) If the person applies for a review of the decision— (a) a party to a proceeding of the tribunal for the review may be represented by a lawyer; and (b) the grounds for the review are limited to the grounds stated in subsection (3). 144 When document given to commissioner (1) A document is taken to be given to the commissioner— (a) if it is given to the commissioner in the way mentioned in section 143(a)—when it is actually received by the commissioner or employee with whom it is left; or (b) if it is sent by fax—the date the fax is sent; or (c) if it is given to the commissioner under the Electronic Transactions (Queensland) Act 2001 —at the time of receipt determined under that Act; or (d) if it is given to the commissioner in the way mentioned in section 143(d)—at the time prescribed under a regulation; or Current as at [Not applicable] Page 93
Not authorised —indicative only Taxation Administration Act 2001 Part 11 Giving and lodging documents [s 145] (e) if it is given by an electronic communication to the commissioner in compliance with an electronic communication notice—at the time the communication enters an approved information system. Note— For the time of giving a document by post, see the Acts Interpretation Act 1954 , section 39A(1)(b). (2) However, if the document is given to the commissioner on a day that is not a business day, or after 5p.m. on a business day, the document is taken to be given to the commissioner on the following business day. (3) Subsection (2) does not apply to a document given in the way mentioned in subsection (1)(e). 145 When lodgement requirement complied with A lodgement requirement is complied with only if— (a) all documents required to be lodged or given under the requirement have been lodged or given by the date for complying with the requirement; and (b) if, under the requirement, a document required to be lodged or given is an approved form—the form contains enough information for the purpose for which it is lodged or given. Division 3 Documents given by the commissioner 146 Giving document to agents of taxpayers, members of partnerships and unincorporated bodies (1) A document is taken to be given by the commissioner to a taxpayer if it is given to an agent of the taxpayer with apparent authority to be given the document. Page 94 Current as at [Not applicable]
Not authorised —indicative only Taxation Administration Act 2001 Part 11 Giving and lodging documents [s 147] (2) A document to be given by the commissioner to a partnership is taken to have been given to all members of the partnership if it is given to any member of the partnership. (3) A document to be given by the commissioner to an unincorporated body is taken to have been given to all members of the body if it is given to any member of the committee of management of the body. 147 Giving document if more than 1 taxpayer liable (1) A document is taken to be given to all taxpayers who are liable to pay tax for an instrument, transaction or matter, if it is given to 1 of the taxpayers who is liable to pay the tax. (2) However, a regulation may declare that subsection (1) does not apply to a taxpayer in stated circumstances. (3) A regulation may be made only if— (a) under a tax law, more than 1 taxpayer is liable to pay tax for an instrument, transaction or matter; and (b) in particular circumstances, it is not reasonable or practicable for the document to be taken to be given to a taxpayer. (4) Subsections (2) and (3) do not prevent the commissioner from giving the document to the taxpayer to whom the re