Part I
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Commonwealth act
This Act has been repealed and is no longer in force. It is retained for historical reference.
This Act sets out how the Debits Tax is administered: who must pay, how tax is reported, assessed, recovered and refunded, and how exemptions work. Financial institutions and account holders can be jointly and severally liable; the Commissioner of Taxation issues certificates of exemption, makes assessments, handles refunds and enforces compliance.
It creates monthly return and record‑keeping duties, access and information powers, penalties for false statements or late payment, and appeal routes to the Administrative Appeals Tribunal and courts. It therefore governs compliance costs, recovery mechanics and administrative discretion.
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Direct links to the current provisions in Debits Tax Administration Act 1982.
This Act may be cited as the Debits Tax Administration Act 1982.
This Act shall come into operation on the day on which it receives the Royal Assent.
(1) In this Act, unless the contrary intention appears:
account means an account kept with a financial institution, being an account to which payments by the institution in respect of cheques drawn on the institution by the account holder, or by one or more of the account holders, may be debited.
account holder means the person in whose name, or either or any of the persons in whose names, the account is kept.
account transaction, in relation to an account, means:
(a) the payment of a cheque; or
(c) the doing of any other act or thing;
that will result in the making of a debit to that account.
assessment means:
(a) the ascertainment of tax payable under this Act in respect of a taxable debit or taxable debits, or an eligible debit or eligible debits, as the case may be; or
(b) the ascertainment of additional tax payable under section 17.
certificate of exemption means a certificate under section 11.
cheque, in relation to an account, means an order in writing, drawn on a financial institution by or on behalf of the account holder, or any one or more of the account holders, requiring the financial institution to pay on demand a sum certain in money to, or to the order of, a specified person or persons, or to bearer.
Commissioner means the Commissioner of Taxation.
company means a body corporate, a partnership or any other unincorporated association or body of persons.
Deputy Commissioner means a Deputy Commissioner of Taxation.
eligible debit means a debit (other than an excluded debit or an exempt debit) made to an account.
excepted goods, in relation to a Department, authority, corporation or body, means goods, or goods included in a class of goods, that are declared by the regulations to be excepted goods.
excepted services, in relation to a Department, authority, corporation or body, means services, or services included in a class of services, that are declared by the regulations to be excepted services.
excluded debit means a debit:
(a) made to an account kept with a financial institution in the name of:
(i) the Governor‑General or the Governor of a State;
(ii) a person who, but for subsections 8(3) and (4), would be entitled to exemption from the tax by virtue of any other law of the Commonwealth, being a debit made in relation to a transaction or transactions carried out by or on behalf of the person for purposes related wholly and exclusively to his private or domestic affairs, other than purposes related to activities that constitute the carrying on of a business by that person in Australia;
(iii) an organization other than:
(A) a Department of the Government of the Commonwealth or of a State or Territory;
(B) an authority of the Commonwealth or of a State or Territory; or
(C) a municipal corporation or other local governing body;
that, but for subsections 8(3) and (4), would be entitled to exemption from the tax by virtue of any other law of the Commonwealth, being a debit made in relation to a transaction or transactions carried out by or on behalf of the organization wholly and exclusively in engaging in its official activities;
(iiia) an organization that is established by an agreement to which Australia is a party and which obliges Australia to grant that organization an exemption from the tax, being a debit made in relation to a transaction or transactions carried out by or on behalf of the organization wholly and exclusively in engaging in its official activities;
(iv) a person who holds an office in an organization established by an agreement to which Australia is a party and which obliges Australia to grant the holder of that office an exemption from the tax, being a debit made in relation to a transaction or transactions carried out by or on behalf of the person for purposes related wholly and exclusively to his private or domestic affairs, other than purposes related to activities that constitute the carrying on of a business by that person in Australia;
(v) a government of a country other than Australia;
(vi) any of the following:
(A) a public benevolent or a religious institution;
(B) a public hospital or a hospital that is carried on by an association or other body of persons otherwise than for purposes of profit or gain to the individual members of that association or other body;
(C) a university, a government college or government school, or a college or school that is carried on by an association or other body of persons otherwise than for the purposes of profit or gain to the individual members of that association or other body;
being a debit made in relation to a transaction or transactions carried out by or on behalf of the institution, hospital, university, college or school, as the case may be, wholly and exclusively in furtherance of its objects;
(via) a society, institution or organization that has been established, and is carried on, wholly and exclusively for the purpose of raising money for, or otherwise promoting the interests of, a specified institution, hospital, university, college or school referred to in subparagraph (vi), being a debit made in relation to a transaction or transactions carried out by or on behalf of that society, institution or organization wholly and exclusively in furtherance of its objects;
(vii) any of the following:
(A) a Department of the Government of the Commonwealth or of a State or Territory;
(B) an authority of the Commonwealth or of a State or Territory;
(C) a municipal corporation or other local governing body;
other than such a Department, authority, corporation or body the sole or principal function of which is to carry on an activity in the nature of a business (whether or not for profit), not being a debit made in relation to a transaction or transactions entered into by or on behalf of the Department, authority, corporation or body in connection with the carrying on of an activity (other than an activity that forms a minor or insignificant part of the functions of the Department, authority, corporation or body) in the nature of a business (whether or not for profit); or
(viii) an authority of the Commonwealth or of a State or Territory that is prescribed for the purposes of this subparagraph;
(b) made to an account kept with a financial institution (in this paragraph called the account keeping institution) in the name of another financial institution (in this paragraph called the account holding institution) where:
(i) either of the following conditions is satisfied:
(A) the business carried on by the account holding institution in Australia consists wholly or principally of banking business;
(B) all debits made, or to be made, to the account are in connection with banking business carried on by the account holding institution in Australia; and
(ii) the debit is not in connection with a cheque drawn on the account keeping institution by the account holding institution where the cheque was, at a time when it was incomplete, delivered by the account holding institution to a customer under an agreement under which the customer was authorised to fill up the cheque;
(c) the tax in respect of which cannot be recovered from the account holder or account holders by the financial institution with which the account is kept; or
(d) that is included in a kind or class of debits that are prescribed for the purposes of this paragraph.
exempt account means an account kept in Australia in respect of which a certificate of exemption is in force.
exempt debit, in relation to an account, means a debit:
(a) that is made solely for the purpose of reversing a credit previously made to the account; or
(aa) that is made for the purpose of deducting an amount under subsection 221YHZC(1A) of the Income Tax Assessment Act 1936; or
(b) that is made for the purpose of recovering from the account holder an amount equal to an amount of tax that the financial institution has paid or is liable to pay; or
(c) that is included in a kind or class of debits that are prescribed for the purposes of this paragraph.
financial institution means a person carrying on banking business that includes the keeping of accounts that may be drawn on by cheque.
goods includes water, gas and electricity.
incomplete, in relation to a cheque, means wanting in a material particular necessary for the cheque to be, on its face, a complete cheque.
month means one of the 12 months of the year.
officer means a person appointed or engaged under the Public Service Act 1999.
person includes:
(a) a body politic;
(b) a body corporate;
(c) a partnership; and
(d) any other unincorporated association or body of persons.
Second Commissioner means a Second Commissioner of Taxation.
tax means tax imposed by the Debits Tax Act 1982.
taxable account means an account (other than an exempt account) kept in Australia.
taxable debit means a debit (other than an exempt debit) made to an account.
Tribunal means the Administrative Appeals Tribunal.
(2) For the purposes of this Act, a person shall be taken to have been a resident of Australia at a particular time if: (a) in the case of a person other than a company: (i) that person resided in Australia at that time; or (ii) except in the case where the Commissioner is satisfied that that person’s permanent place of residence at that time was outside Australia—that person was domiciled in Australia at that time; (b) in the case of a company being a body corporate: (i) the company was incorporated in Australia at that time; or (ii) if the company was incorporated outside Australia at that time, at that time the company carried on business in Australia and either: (A) had its central management and control in Australia; or (B) had its voting power controlled by shareholders who were residents of Australia; or (c) in the case of a company being a partnership or other unincorporated association or body of persons—any member of the partnership or other association or body was a resident of Australia at that time. (3) Where a debit made to an account is subsequently reversed, the debit shall, for the purposes of this Act, be taken to be, and to have always been, an exempt debit. (4) For the purposes of this Act, if a Department, authority, corporation or body referred to in subparagraph (a)(vii) of the definition of excluded debit in subsection (1) supplies goods (other than excepted goods) or provides services (other than excepted services) to the public for payment, the supply of those goods or the provision of those services by the Department, authority, corporation or body shall be deemed to constitute the carrying on of an activity in the nature of a business by the Department, authority, corporation or body. (5) For the purposes of this Act, tax or additional tax under section 17 is due and payable at the expiration of the day by which the tax or additional tax is required by this Act to be paid. (6) Where: (a) this Act provides that an account holder or person is guilty of an offence; and (b) the account holder or person is a partnership or an unincorporated association or other body of persons; that reference to the account holder or person shall: (c) in the case of a partnership—be read as a reference to each member of the partnership; and (d) in the case of another unincorporated association or other body of persons—be read as a reference to each member of the committee of management of the association or body. (7) Where this Act imposes a liability on a person being a partnership or other unincorporated association or body of persons to pay any tax (including additional tax under section 17 or 36) or other amount, that liability shall be deemed to be imposed jointly and severally on the persons who are the members of the partnership or other association or body at the time when the liability arises. (8) A reference in this Act to a liability of a person to the Commonwealth is a reference to a liability of a person to the Commonwealth arising under, or by virtue of, an Act of which the Commissioner has the general administration. (9) A reference in this Act to an account kept with a financial institution includes a reference to an account kept by way of withdrawable share capital in, or money deposited with, the institution.
For the purposes of this Act, a debit that, but for this section, would be a single debit made to an account in respect of 2 or more account transactions shall be treated as being separate debits in relation to each of those account transactions.
Where a debit is made in a currency other than Australian currency, a reference in this Act to the amount of the debit is a reference to the amount of the debit expressed in terms of Australian currency.
The Commissioner has the general administration of this Act.
(1) The Commissioner shall, as soon as practicable after 30 June in each year, prepare and furnish to the Minister a report on the working of this Act, including any breaches or evasions of this Act of which the Commissioner has notice. (4) The Minister shall cause a copy of a report furnished to him under subsection (1) to be laid before each House of the Parliament within 15 sitting days of that House after the day on which he receives the report. (5) For the purposes of section 34C of the Acts Interpretation Act 1901, a report that is required by subsection (1) to be furnished as soon as practicable after 30 June in a year shall be taken to be a periodic report relating to the working of this Act during the year ending on that 30 June.
(1) In this section, unless the contrary intention appears, officer means a person: (a) who is or has been appointed or employed by the Commonwealth; or (b) to whom powers or functions have been delegated by the Commissioner; and who, by reason of that appointment or employment, or in the course of the exercise of those powers or the performance of those functions, as the case may be, may acquire or has acquired information with respect to the affairs of any other person disclosed or obtained under this Act. (1A) For the purposes of this section, a person who, although not appointed or employed by the Commonwealth, performs services for the Commonwealth shall be taken to be employed by the Commonwealth. (2) Subject to this section, an officer who, either directly or indirectly, except for the purposes of this Act or otherwise in the performance of his duties as an officer, and either while he is, or after he ceases to be, an officer: (a) makes a record of any information with respect to the affairs of a second person; or (b) divulges or communicates to a second person any information with respect to the affairs of a third person; being information acquired by him by reason of, or in the course of, exercising powers or performing functions under this Act, is guilty of an offence punishable on conviction by a fine not exceeding $10,000 or imprisonment for a period not exceeding 2 years, or both. (3) An officer shall not be required to produce in court any return, assessment or notice of assessment or other document made or given in or for the purposes of this Act, or to divulge or communicate to a court a matter or thing that has come to his notice in the performance of his duties as an officer, except when it is necessary to do so for the purpose of carrying into effect the provisions of this Act. (4) Nothing in this section prohibits the Commissioner, a Second Commissioner, a Deputy Commissioner, or a person authorized by the Commissioner, by a Second Commissioner or by a Deputy Commissioner, from communicating any information to: (a) the Tribunal in connection with proceedings under an Act of which the Commissioner has the general administration; or (b) a person performing as an officer a function or duty arising under this Act or any other Act administered by the Commissioner, for the purpose of enabling that person to carry out that function or duty. (5) Any person to whom information is communicated under subsection (4) and any other person under his control are, in respect of that information, entitled to the same rights and privileges and subject to the same obligations and liabilities under subsections (2) and (3) as if they were officers. (6) For the purposes of subsections (2) and (5), an officer or person shall be deemed to have communicated information to another person in contravention of those subsections if he communicates that information to any Minister. (7) An officer shall, if and when required by the Commissioner, a Second Commissioner or a Deputy Commissioner to do so, make an oath or declaration, in a manner and form specified by the Commissioner, to maintain secrecy in conformity with the provisions of this section.
(1) Where tax is imposed by the Debits Tax Act 1982 on a taxable debit made to a taxable account, the financial institution with which the account is kept and the account holder or, if there are 2 or more account holders, those account holders are jointly and severally liable to pay the tax. (2) Where tax is imposed by the Debits Tax Act 1982 on an eligible debit made to an account other than a taxable account, the account holder is liable, or, if there are 2 or more account holders, those account holders are jointly and severally liable, to pay the tax. (3) A law, or a provision of a law, passed before the commencement of this subsection that purports to exempt a person from liability to pay tax imposed by the Debits Tax Act 1982 or to pay taxes that include that tax does not exempt that person from liability to pay that tax. (4) A law, or a provision of a law, passed after the commencement of this subsection that purports to exempt a person from liability to pay taxes under the laws of the Commonwealth or to pay certain taxes under those laws that include the tax imposed by the Debits Tax Act 1982, other than a law or a provision that expressly exempts a person from liability to pay that tax, shall not be construed as exempting the person from liability to pay that tax.
(1) Subject to this Act: (a) where tax in respect of a taxable debit made during a month (whether or not that tax is the subject of an assessment) is payable under subsection 8(1), that tax shall be paid not later than 14 days after the end of that month; and (b) tax to which an assessment made under subsection 16(2) relates shall be paid not later than the day specified in a notice of that assessment as the day on which the tax is due for payment, being a day not less than 14 days after: (i) in a case in which notice of that assessment was required to be served on one person—the day on which the notice was served on the person; (ii) in a case in which notice of that assessment was required to be served on 2 or more persons and notice of that assessment was served on those persons on the same day—the day on which the notice was served on the persons; or (iii) in a case in which notice of that assessment was required to be served on 2 or more persons and notice of that assessment was served on those persons on different days—the earliest of those days. (2) Additional tax under section 17 is due and payable on the date specified in the notice of assessment of the additional tax as the date on which the additional tax is due and payable.
(1) Where a financial institution pays tax in respect of a taxable debit made to a taxable account kept with the financial institution, the account holder is liable, or, if there are 2 or more account holders, those account holders are jointly and severally liable, to pay to the financial institution an amount equal to that tax and the financial institution may recover that amount from that account holder, or from either or any of those account holders, as a debt due to the financial institution, by action in a court of competent jurisdiction. (2) An account holder is not, or account holders are not, liable to pay to a financial institution under subsection (1) an amount in respect of an amount of tax: (a) that has been refunded to the financial institution in accordance with a provision of this Act; or (b) in respect of which an amount has been paid to the financial institution under section 14. (3) A financial institution may debit an account with an amount that the account holder is, or the account holders are, liable to pay to the financial institution under subsection (1). (4) Where a financial institution would, but for this section, have power to enter into an agreement or arrangement with the account holder or account holders of a taxable account kept with the financial institution under which the financial institution would be entitled to recover from the account holder or account holders, whether by debiting the account or otherwise, amounts equal to amounts of tax that the financial institution is or becomes liable to pay in respect of taxable debits that have been or are made to that account, nothing in this section prevents the financial institution from entering into such an agreement or arrangement.
(1) Where an account holder in respect of an account kept in Australia applies to the Commissioner in accordance with this section for the issue of a certificate of exemption in relation to the account: (a) if the Commissioner is satisfied that all debits made, or to be made, to the account are, or are likely to be, either excluded debits or exempt debits—he shall issue a certificate of exemption in relation to the account; or (b) if the Commissioner is not so satisfied—he shall refuse the application and shall cause notice in writing of his decision in relation to the application to be served, by post or otherwise, on the person who made the application. (2) A certificate of exemption comes into force on a day specified in the certificate as the day of commencement of the certificate (which may be a day before the day on which the certificate is issued) and remains in force until the expiration of the day specified in the certificate as the day of expiry of the certificate or, if no day is specified as the day of expiry of the certificate, until the certificate ceases to be in force by virtue of subsection (5). (3) Where the Commissioner: (a) is notified by the account holder, or either or any of the account holders, of an exempt account that an eligible debit has been, or is to be, made to the account; or (b) becomes satisfied that an eligible debit has been, or is to be, made to an exempt account; he may, in his discretion, by writing signed by him, revoke the certificate. (4) Subject to subsection (4A), where: (a) an eligible debit has been made to an exempt account; or (b) the account holder or one or more of the account holders, as the case requires, of an exempt account expects or expect that an eligible debit will be made to the exempt account within the ensuing period of 30 days; the account holder or each of the account holders, as the case requires, of the exempt account, shall, within 7 days, notify the Commissioner in writing accordingly. (4A) Where: (a) there are 2 or more account holders of an exempt account; and (b) one of those account holders notifies the Commissioner in accordance with subsection (4) of an eligible debit to, or expected to be made to, the exempt account; the other account holder or account holders, as the case requires, shall not be required to notify the Commissioner under that subsection of the eligible debit. (5) Where the Commissioner has revoked a certificate of exemption in relation to an account, he shall serve, by post or otherwise, notice of that revocation: (a) on the account holder or, if there are 2 or more account holders, on each of them; and (b) on the financial institution with which the account is kept; and, notwithstanding that any day of expiry shown on the certificate has not occurred, the certificate ceases to be in force in relation to the account when the notice is served on the financial institution. (6) An application made for the issue of a certificate of exemption shall be in writing and the person making the application shall furnish such information as the Commissioner requires in connection with his consideration of that application.
(1) A person shall not: (a) forge a certificate or utter a certificate knowing it to be forged; (b) without lawful authority, alter or sign a certificate; (c) deliver a document (not being a certificate) that purports to be a certificate; or (d) knowingly represent that a certificate is in respect of an account other than the account in respect of which the certificate was issued.
Penalty: $10,000 or imprisonment for 2 years, or both.
(2) In subsection (1), certificate means a certificate of exemption.
(1) If, in any month, a taxable debit is made to a taxable account kept with a financial institution, the financial institution shall, not later than 14 days after the end of that month or such later date as the Commissioner allows, furnish to the Commissioner a return, or, where subsection (3) applies, returns, relating to all taxable debits made during that month to taxable accounts kept with the financial institution. (2) Subsection (1) does not apply in relation to a taxable debit made before the date fixed by Proclamation under paragraph 4(a) of the Bank Account Debits Tax Act 1982. (3) A financial institution may, with the consent of the Commissioner, furnish separate returns under subsection (1) in relation to taxable debits made to taxable accounts kept with a particular branch or branches of the financial institution. (4) Where the Commissioner has reason to believe that an account holder is liable to pay tax by virtue of subsection 8(2) in respect of an eligible debit or eligible debits made to an account, the Commissioner may, by notice in writing, require that account holder to furnish to him, within a time specified in the notice, not being a time earlier than 21 days after the day on which the notice is given, a return relating to all eligible debits in respect of which that account holder is liable to pay tax by virtue of subsection 8(2) during the period specified in the notice. (6) A return under this section shall be in accordance with a form approved by the Commissioner and shall contain such particulars as are required by the form.
(1) Subject to this section, where, upon application made by a person in accordance with this section, the Commissioner is satisfied that an amount paid as tax by a financial institution under this Act (other than an amount paid pursuant to an assessment) was not payable, the Commissioner shall: (a) refund the amount to the person; or (b) apply the amount against any liability of the person to the Commonwealth and refund any part of the amount not so applied. (2) An application under this section for a refund of an amount paid by a financial institution may be made: (a) if the amount has been recovered by the financial institution from an account holder—by that account holder; or (b) if the amount has not been so recovered—by the financial institution. (3) Application under this section for a refund of an amount shall be in writing in a form approved by the Commissioner and shall be made: (a) in a case to which paragraph (2)(a) applies—not later than 3 years after the day on which the amount was recovered; or (b) in a case to which paragraph (2)(b) applies—not later than 3 years after the day on which the amount was paid. (4) A person making application for a refund under this section shall furnish such information as the Commissioner requires in connection with his consideration of that application. (5) Where an application for a refund of an amount has been duly made by a person under this section: (a) if the Commissioner is satisfied that the amount was not payable, the Commissioner shall: (i) refund the amount to the person; or (ii) apply the amount against any liability of the person to the Commonwealth and refund any part of the amount not so applied; (b) if the Commissioner is satisfied that part only of the amount was not payable, the Commissioner shall: (i) refund that part of the amount to the person; (ii) apply that part of the amount against any liability of the person to the Commonwealth and refund any part of that part of the amount not so applied; or (c) if the Commissioner is not satisfied as mentioned in paragraph (a) or (b)—he shall refuse the application. (6) Where, in relation to an application under this section, the Commissioner makes a decision for the purposes of paragraph (5)(b) or (c), he shall cause notice in writing of his decision in relation to the application to be served, by post or otherwise, on the person by whom the application was made.
(1) Subject to this section, where, upon application made by a person in accordance with this section, the Commissioner is satisfied that tax has been paid by a financial institution under this Act in respect of an excluded debit made to a taxable account, the Commissioner shall: (a) pay an amount equal to the amount of that tax to the person; or (b) apply an amount equal to the amount of that tax against any liability of the person to the Commonwealth and refund any part of that amount not so applied. (2) An application may be made under this section: (a) if the tax has been recovered by the financial institution that paid the tax from an account holder—by that account holder; or (b) if the tax has not been so recovered—by the financial institution that paid the tax. (3) Application under this section for a payment in relation to an amount of tax paid shall be in writing in a form approved by the Commissioner and shall be made: (a) in a case to which paragraph (2)(a) applies—not later than 3 years after the day on which that tax was recovered; or (b) in a case to which paragraph (2)(b) applies—not later than 3 years after the day on which the tax was paid. (4) A person making application for a payment under this section shall furnish such information as the Commissioner requires in connection with his consideration of that application. (5) Where: (a) an application has been made under this section for payment of an amount in respect of tax paid by a financial institution; and (b) the Commissioner is not satisfied that the tax was paid in respect of an excluded debit made to a taxable account; he shall cause notice in writing of his decision in relation to the application to be served, by post or otherwise, on the person by whom the application was made.
(1) A financial institution may, in relation to a return lodged by it under section 12, request the Commissioner, in accordance with this section, to make an assessment of the amount of tax that, in his opinion, is payable in respect of taxable debits to which that return relates. (2) A request under subsection (1) shall be made in writing within 30 days after the day on which the return was furnished to the Commissioner. (3) Where a financial institution has made a request in accordance with subsection (1) in relation to a return, the Commissioner shall make an assessment of the amount of tax that, in his opinion, is payable in respect of taxable debits to which the return relates. (4) As soon as practicable after an assessment is made in pursuance of this section, the Commissioner shall cause notice in writing of the assessment and of the amount of tax payable on taxable debits to which the assessment relates to be served, by post or otherwise, on the financial institution that made the request for the assessment.
(1) Where the Commissioner is of the opinion that 2 or more persons are jointly and severally liable to pay tax on a taxable debit or taxable debits made to a taxable account (whether or not any return has been furnished), the Commissioner may make an assessment of the amount of the tax. (2) Where the Commissioner is of the opinion that a person is liable, or 2 or more persons are jointly and severally liable, to pay tax on an eligible debit or eligible debits made to an account other than a taxable account (whether or not any return has been furnished), the Commissioner may make an assessment of the amount of the tax. (3) As soon as practicable after an assessment is made in pursuance of this section, the Commissioner shall cause notice in writing of the assessment and of the amount of tax payable in accordance with the assessment to be served, by post or otherwise, on: (a) in a case to which subsection (1) applies—the financial institution with which the account is kept; or (b) in a case to which subsection (2) applies—the person liable, or the persons jointly and severally liable, to pay the tax.
(1) Where a person refuses or fails, when and as required under or pursuant to this Act or the regulations to do so: (a) to furnish a return, or any information, relating to a taxable debit or taxable debits made to a taxable account or an eligible debit or eligible debits made to an account other than a taxable account; or (b) to notify the Commissioner of an eligible debit made to an exempt account; the person is liable to pay, by way of penalty, additional tax equal to double the amount of tax payable by the person in respect of the taxable debit or taxable debits or the eligible debit or eligible debits, as the case may be. (2) Where: (a) a person: (i) makes a statement to a taxation officer, or to a person other than a taxation officer for a purpose in connection with the operation of this Act or the regulations, that is false or misleading in a material particular; or (ii) omits from a statement made to a taxation officer, or to a person other than a taxation officer for a purpose in connection with the operation of this Act or the regulations, any matter or thing without which the statement is misleading in a material particular; and (b) the tax properly payable by the person exceeds the tax that would have been payable by the person if it were assessed or determined on the basis that the statement were not false or misleading, as the case may be; the person is liable to pay, by way of penalty, additional tax equal to double the amount of the excess. (3) Where, but for this subsection, an amount of additional tax, being an amount less than $20, is payable by a person under this section in respect of an act or omission, then, by force of this subsection, the amount of the additional tax shall be taken to be $20. (4) The Commissioner shall make an assessment of the additional tax payable by a person under this section and shall, as soon as practicable after the assessment is made, cause notice in writing of the assessment to be served, by post or otherwise, on the person. (5) Nothing in this Act shall be taken to preclude notice of an assessment made in respect of a person under subsection (4) from being incorporated in notice of any other assessment made in respect of the person under this Act. (6) The Commissioner may, in the Commissioner’s discretion, remit the whole or any part of the additional tax payable by a person under this section, but, for the purposes of the application of subsection 33(1) of the Acts Interpretation Act 1901 to the power of remission conferred by this subsection, nothing in this Act shall be taken to preclude the exercise of the power at a time before an assessment is made under subsection (4) of the additional tax. (7) A reference in subsection (2) to a statement made to a taxation officer is a reference to a statement made to a taxation officer orally, in writing, in a data processing device or in any other form and, without limiting the generality of the foregoing, includes a statement: (a) made in an application, certificate, declaration, notification, objection, return or other document made, given or furnished, or purporting to be made, given or furnished, under or pursuant to this Act or the regulations; (b) made in answer to a question asked of a person under or pursuant to this Act or the regulations; (c) made in any information furnished, or purporting to be furnished, under or pursuant to this Act or the regulations; or (d) made in a document furnished to a taxation officer otherwise than under or pursuant to this Act or the regulations; but does not include a statement made in a document produced pursuant to subparagraph 59(1)(b)(ii). (8) A reference in subsection (2) to a statement made to a person other than a taxation officer for a purpose in connection with the operation of this Act or the regulations is a reference to such a statement made orally, in writing, in a data processing device or in any other form and, without limiting the generality of the foregoing, includes such a statement: (a) made in an application, certificate, declaration, notification or other document made, given or furnished to the person; (b) made in answer to a question asked by the person; or (c) made in any information furnished to the person. (9) In this section:
data processing device means any article or material from which information is capable of being reproduced with or without the aid of any other article or device.
taxation officer means a person exercising powers, or performing functions under, pursuant to or in relation to this Act or the regulations.
(1) Subject to this section, the Commissioner may, at any time within a period of 3 years after an assessment is made by him, amend the assessment by making such alterations or additions to it as he thinks necessary to correct an error in calculation or a mistake of fact or to prevent avoidance of tax. (2) Subsection (1) does not prevent the amendment of an assessment after the expiration of the period referred to in that subsection: (a) pending any appeal or review under Part V; (b) in order to give effect to the decision upon any appeal or review under that Part; (c) by way of reduction in pursuance of an objection made under that Part; or (d) where the person in respect of whom the assessment is made has not made to the Commissioner a full and true disclosure of all the material facts necessary for the assessment to be made and there has been an avoidance of tax. (2A) Where, by reason of an amendment of an assessment, a person’s liability to tax is reduced: (a) the amount by which the tax is so reduced shall be taken, for the purposes of section 36, never to have been payable; and (b) subject to subsection (3), the Commissioner shall: (i) refund the amount of any tax overpaid; or (ii) apply the amount of any tax overpaid against any liability of the person to the Commonwealth and refund any part of the amount that is not so applied. (3) Where by reason of an amendment under this section of an assessment made in pursuance of subsection 16(1) a financial institution has overpaid tax, the amount of the tax overpaid shall not be refunded to the financial institution or applied against a liability of the financial institution to the Commonwealth unless: (a) the amount of tax overpaid has not been recovered by the financial institution from an account holder; or (b) if the amount of tax overpaid has been recovered from an account holder and the Commissioner is satisfied that that amount has been or will be refunded to that account holder by the financial institution. (5) As soon as practicable after the amendment under this section of an assessment, the Commissioner shall cause notice in writing of the amended assessment and of the amount of tax payable in accordance with the amended assessment to be served, by post or otherwise, on the person in respect of whom the amended assessment is made. (6) An amended assessment is an assessment for all the purposes of this Act. (7) In this section, unless the contrary intention appears, tax includes additional tax under section 17 or 36.
The validity of an assessment is not affected by reason that a provision of this Act has not been complied with.
In this Part:
Federal Court means the Federal Court of Australia.
objector means a person who has duly lodged, or is to be treated as having duly lodged, under section 22 an objection against a prescribed decision or an assessment.
prescribed decision means a decision by the Commissioner:
(a) to refuse to issue a certificate of exemption;
(b) to revoke a certificate of exemption;
(c) specifying a day in a certificate of exemption as the day of commencement or expiry of the certificate;
(d) in relation to an application made in accordance with section 13 for a refund of an amount of tax; or
(e) in relation to an application made in accordance with section 14 for a payment under that section.
(1) A person dissatisfied with a prescribed decision or an assessment under this Act may, within 60 days after service on him of notice of that prescribed decision or assessment, lodge with the Commissioner an objection in writing against the prescribed decision or assessment stating fully and in detail the grounds on which he relies. (2) The Commissioner shall consider the objection, and may either disallow it or allow it wholly or in part. (3) The Commissioner shall cause notice in writing of his decision on the objection to be served, by post or otherwise, on the objector. (4) Where an assessment has been amended in any particular, the right of a person to object against the amended assessment is limited to a right to object against alterations or additions in respect of, or matters relating to, that particular. (5) Where a notice of assessment of tax incorporates a notice of one or more assessments of additional tax, the assessments shall, for the purposes of this Part, be regarded as one assessment.
An objector who is dissatisfied with a decision under section 22 on an objection by the objector may, within 60 days after service on the objector of notice of the decision, lodge with the Commissioner, in writing, either: (a) a request to refer the decision to the Tribunal; or (b) a request to refer the decision to the Federal Court.
(1) Where the period for the lodgment by a person of an objection against a prescribed decision or assessment has ended, the person may, notwithstanding that the period has ended, send the objection to the Commissioner together with an application in writing requesting the Commissioner to treat the objection as having been duly lodged. (2) Where the period for the lodgment by an objector of a request under section 23 has ended, the objector may, notwithstanding that the period has ended, send the request to the Commissioner together with an application in writing asking that the request be treated as having been duly lodged. (3) An application by a person under subsection (1) or (2) shall state fully and in detail the circumstances concerning, and the reasons for, the failure by the person to lodge the objection or request as required by this Act.
(1) The Commissioner shall consider each application made under subsection 24(1) and may grant or refuse the application. (2) The Commissioner shall give to the person who made the application notice in writing of the decision of the application. (3) A person who is dissatisfied with a decision under subsection (1) in respect of an application made by the person may apply to the Tribunal for review of the decision. (4) Where an application under subsection 24(1) has been granted, the person who made the application shall, for the purposes of this Part, be treated as having duly lodged the objection to which the application relates.
(1) Where the Commissioner receives an application under subsection 24(2), the Commissioner shall, as soon as practicable: (a) if the application relates to a request to refer a decision to the Tribunal—send the application to the Tribunal; or (b) if the application relates to a request to refer a decision to the Federal Court—send the application to that Court. (2) The sending of an application to the Tribunal under subsection (1) shall, for the purposes of the Administrative Appeals Tribunal Act 1975, be deemed to constitute the making by the person concerned of an application to the Tribunal to extend the time within which the request may be lodged with the Commissioner. (3) The sending of an application to the Federal Court under paragraph (1)(b) constitutes the making by the person concerned of an application to that Court to extend the time within which the request concerned may be lodged with the Commissioner. (4) The Tribunal or the Federal Court, as the case may be, may grant or refuse the application. (5) Where an application under subsection 24(2) has been granted, the person shall, for the purposes of this Part, be treated as having duly lodged the request to which the application relates.
(1) Where an objector duly lodges, or is to be treated as having duly lodged, a request under section 23, the Commissioner shall comply with the request. (2) The referral of a decision on an objection to the Tribunal shall, for the purposes of the Administrative Appeals Tribunal Act 1975, be deemed to constitute the making by the objector of an application to the Tribunal for review of the decision. (3) The referral of a decision on an objection to the Federal Court constitutes the instituting by the objector concerned of an appeal against the decision.
(1) Subject to subsections (2) and (3), if, within 60 days after receiving a request under section 23 in relation to a decision on an objection, the Commissioner does not comply with the request, the objector may give notice in writing to the Commissioner requiring the Commissioner to do so and the Commissioner shall, within 60 days after receiving the notice, comply with the request. (2) Where an application under section 24 in relation to a request has been granted, the objector who made the request is not entitled to give notice under subsection (1) of this section in relation to the request before the expiration of 60 days after the day on which the application was granted. (3) If, within 60 days after receiving a request under section 23 in relation to a decision on an objection or, in a case to which subsection (2) of this section applies, within 60 days after an application under section 24 in relation to a request has been granted, the Commissioner, by notice in writing served on the objector who made the request, requires the objector to give information relating to the objection, the Commissioner is not required to comply with the request until the expiration of 60 days after the receipt by the Commissioner of that information.
In proceedings under this Part on a review before the Tribunal or on appeal to a court: (a) the objector is, unless the Tribunal or court otherwise orders, limited to the grounds stated in the objection; and (b) the burden of proving that a prescribed decision is incorrect, or that an assessment is excessive, lies on the objector.
Notwithstanding section 25 of the Administrative Appeals Tribunal Act 1975, the Tribunal does not have power to review decisions of the Commissioner relating to the remission of additional tax payable by way of penalty except decisions relating to the remission of additional tax payable under section 17.
(1) Where the Federal Court hears an appeal under this Part, the Court may make such order in relation to the decision to which the appeal relates as it thinks fit, including an order confirming or varying the decision.
(1) When a decision of the Tribunal or of a court under this Part becomes final, the Commissioner shall, not later than 60 days after that decision becomes final, take such action, including amending the assessment, if any, concerned, as may be necessary to give effect to that decision. (2) For the purposes of determining when a decision of the Tribunal or of the Federal Court becomes final: (a) if that decision is a decision of the Tribunal, or of the Federal Court constituted by a single Judge, and no appeal is lodged within the period for lodging an appeal—that decision becomes final at the end of that period; or (b) if that decision is a decision of the Full Court of the Federal Court and an application is not made for special leave to appeal to the High Court within the period of 30 days after the making of the decision—that decision becomes final at the end of that period. (3) In this section, decision, in relation to a court, includes the making of an order under subsection 26(1).
(1) The fact that a review or appeal is pending in relation to a prescribed decision or an assessment does not in the meantime interfere with, or affect, the decision or assessment and tax may be recovered as if no review or appeal were pending. (2) In subsection (1), tax includes additional tax under section 17 or 36.
(1) If a prescribed decision is varied on an objection or to give effect to a decision of the Tribunal or of a court under this Part: (a) the Commissioner shall cause notice in writing of the variation to be given to the objector; (aa) in a case where the variation of the prescribed decision results in a reduction of tax—the amount by which the tax is so reduced shall be taken, for the purposes of section 36, never to have been payable; (b) the amount of any tax not paid or underpaid as a result of the variation of the prescribed decision is recoverable from the objector; and (c) the Commissioner shall: (i) refund the amount of any tax overpaid as a result of the variation of the prescribed decision; or (ii) apply the amount of any tax overpaid as a result of the variation of the prescribed decision against any liability of the person to the Commonwealth and refund any part of the amount that is not so applied. (2) In subsection (1), unless the contrary intention appears, tax includes additional tax under section 17 or 36.
In proceedings under this Part: (a) the production of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a notice of the making of a prescribed decision or a copy of a notice of assessment is conclusive evidence of the due making of the prescribed decision or of the assessment, as the case may be; and (b) a document certified under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner to be a copy of, or extract from, a return, a notice of the making of a prescribed decision or a notice of assessment is prima facie evidence of the matter set out in the document to the same extent as the original return or notice would be if it were produced.
(1) Tax is, upon becoming due and payable under this Act, a debt due to the Commonwealth and payable to the Commissioner. (2) Any tax that is unpaid may be sued for and recovered in any court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his official name. (3) In this section, tax includes additional tax under section 17 or 36.
(1) The Commissioner may in any case grant such extension of time for payment of tax, or permit payment of tax to be made by such instalments and within such time, as he considers the circumstances warrant, and in any such case the tax is due and payable accordingly. (2) In this section, tax includes additional tax under section 17.
(1) If any tax remains unpaid after the time when it became due and payable, or would, but for section 35, have become due and payable, additional tax is due and payable by way of penalty by the person liable, or the persons jointly and severally liable, to pay the tax at the rate of 20% per annum on the amount unpaid, computed from that time or, where, under section 35, the Commissioner has granted an extension of time for payment of the tax or has permitted payment of the tax to be made by instalments, from such day as the Commissioner determines, not being a day prior to the day on which the tax was originally due and payable. (2) Where additional tax is payable by a person under this section and: (a) the Commissioner is satisfied that: (i) the circumstances that contributed to the delay in payment of the tax were not due to, or caused directly or indirectly by, an act or omission of the person; and (ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; (b) the Commissioner is satisfied that: (i) the circumstances that contributed to the delay in payment of the tax were due to, or caused directly or indirectly by, an act or omission of the person; (ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; and (iii) having regard to the nature of those circumstances, it would be fair and reasonable to remit the additional tax or part of the additional tax; or (c) the Commissioner is satisfied that there are special circumstances by reason of which it would be fair and reasonable to remit the additional tax or part of the additional tax; the Commissioner may remit the additional tax or part of the additional tax. (2A) Where judgment is given by, or entered in, a court for the payment of: (a) an amount of tax; or (b) an amount that includes an amount of tax; then: (c) the tax shall not be taken, for the purposes of subsection (1), to have ceased to be due and payable by reason only of the giving or entering of the judgment; and (d) if the judgment debt carries interest, the additional tax that would, but for this paragraph, be payable under this section in relation to the tax shall, by force of this paragraph, be reduced by: (i) in a case to which paragraph (a) applies—the amount of the interest; or (ii) in a case to which paragraph (b) applies—an amount that bears the same proportion to the amount of the interest as the amount of the tax bears to the amount of the judgment debt. (3) Notwithstanding anything contained in this section, the Commissioner may sue for recovery of any tax unpaid immediately after the expiry of the time when it becomes due and payable. (4) In this section, unless the contrary intention appears, tax includes additional tax under section 17.
(1) In any proceedings for the recovery of tax payable under this Act: (a) the production of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a notice of assessment is conclusive evidence of the due making of the assessment and that the amount and all the particulars of the assessment are correct; (b) the production of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a document issued or given by him under this Act is conclusive evidence that the last‑mentioned document was so issued or given; (c) a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of, or extract from, a return or notice of assessment is prima facie evidence of the matter set out in the document to the same extent as the original return or notice would be if it were produced; and (d) a certificate in writing signed by the Commissioner, a Second Commissioner or a Deputy Commissioner certifying that a sum specified in the certificate was, at the date of the certificate, due by a person to the Commonwealth in respect of amounts payable to the Commissioner under this Act is prima facie evidence of the matters stated in the certificate. (2) In this section, tax includes additional tax under section 17 or 36.
(1) A financial institution shall, within 2 months, or such further time as the Commissioner allows, after the end of the year ending on 31 December 1983, and within 2 months, or such further time as the Commissioner allows, after the end of each subsequent year, furnish to the Commissioner a return relating to all exempt accounts kept with the financial institution during the year concerned. (2) A return required to be furnished by a financial institution under subsection (1) shall be: (a) if the Commissioner agrees to the return being in the form of a disc, tape or other device from which information required by the Commissioner to be contained in the return is capable of being reproduced—in that form; or (b) in any other case—in writing in accordance with a form approved by the Commissioner and containing such particulars as are required by that form.
(1A) A financial institution that carries on a business in Australia that includes the keeping of accounts that may be drawn on by cheque: (a) may appoint an officer or officers of the institution to be a representative officer or representative officers of the institution for the purposes of this Act; and (b) unless exempted by the Commissioner, shall ensure that, at all times after the end of one month after the commencement of this subsection, or after the day on which the institution commences to carry on that business in Australia, whichever is the later, there is at least one officer who holds an appointment as such a representative officer. (1B) A financial institution that contravenes subsection (1A) is, in respect of each day on which it contravenes that subsection (including the day of a conviction of an offence against this subsection or any subsequent day), guilty of an offence punishable on conviction by a fine not exceeding $50. (2) Where a financial institution appoints, or terminates the appointment of, an officer of the financial institution as a representative officer of the financial institution for the purposes of this Act, the financial institution shall, not later than 7 days after the day of the appointment or termination, notify the Commissioner in writing: (a) in the case of an appointment—of the name of the officer appointed and an address at which documents may be served on that officer; and (b) in the case of a termination of appointment—of that fact; and, if the financial institution refuses or fails so to notify the Commissioner within those 7 days, the financial institution is, in respect of each subsequent day until it so notifies the Commissioner (including the day of a conviction of an offence against this subsection or any subsequent day), guilty of an offence punishable on conviction by a fine not exceeding $50. (3) A financial institution may at any time notify the Commissioner in writing of a new address at which documents may be served on a representative officer of the financial institution in lieu of the address previously notified under this section. (4) A document purporting to be a return furnished by a financial institution under this Act shall be deemed not to be such a return unless: (a) the document is signed either by a representative officer of the financial institution or: (i) in a case to which subparagraph (ii) does not apply—by a senior officer of the financial institution; or (ii) if the document relates to a branch or branches of the financial institution—by a senior officer of the financial institution or a senior officer of the branch or one of the branches to which the document relates; and (b) the document specifies an address at which documents relating to the document may be served on the financial institution. (5) Without prejudice to any other method of service of a document on a financial institution, a document shall be deemed for the purposes of this Act or the regulations to have been served on a financial institution if the document was: (a) delivered, or sent by post, to a representative officer of the financial institution at the address, or the latest address, as the case may be, notified to the Commissioner in relation to that officer under this section; or (b) in the case of a document relating to a return—delivered, or sent by post, to the financial institution at the address for service specified in the return.
(1) For the purposes of this Act, an officer authorized by the Commissioner to exercise powers under this section: (a) may, at all reasonable times, enter upon any land or premises; (b) is entitled to full and free access at all reasonable times to all books, documents and other records; and (c) may make copies of, or take extracts from, any books, documents and other records. (2) An officer who enters upon land or premises in pursuance of this section is not authorized to remain on the land or premises if, on request by the occupier of the land or premises, he does not produce a certificate in writing under the hand of the Commissioner or a Deputy Commissioner certifying that he is an officer authorized to exercise powers under this section. (3) The occupier of land or premises entered or proposed to be entered by an officer under subsection (1) shall provide the officer with all reasonable facilities and assistance for the effective exercise of powers under this section.
Penalty for a contravention of this subsection: $1,000.
(1) The Commissioner may, for the purposes of this Act, by notice in writing, require any person, whether or not a person liable to pay tax under this Act, including any officer employed in or in connection with any Department of the Government of the Commonwealth, of a State or of a Territory or by any public authority: (a) to furnish him with such information as he may require; and (b) to attend before him or before any officer authorized by him in that behalf and: (i) answer questions put to him concerning the business or other affairs of that person or of any other person; and (ii) produce all books, documents and other records in his custody or under his control relating to that business or those affairs. (2) The Commissioner may require the information or answers to be verified or given, as the case may be, on oath or affirmation and either orally or in writing, and for that purpose the Commissioner or an officer authorized by him may administer an oath or an affirmation. (3) The oath or affirmation to be taken or made by a person for the purposes of this section is an oath or affirmation that the information is or the answers will be true. (4) The regulations may prescribe scales of expenses to be allowed to persons required to attend under this section.
Service, whether by post or otherwise, of a notice or document on a member of a partnership or on a member of the committee of management of an unincorporated association or other body of persons shall be deemed, for the purposes of this Act, to constitute service of the notice or other document on each member of the partnership or each member of the association or other body of persons, as the case may be.
The Governor‑General may make regulations, not inconsistent with this Act, prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act; and, in particular, may make regulations prescribing penalties not exceeding a fine of $500 for offences against the regulations.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This Act may be cited as the Debits Tax Administration Act 1982.
This Act shall come into operation on the day on which it receives the Royal Assent.
(1) In this Act, unless the contrary intention appears:
account means an account kept with a financial institution, being an account to which payments by the institution in respect of cheques drawn on the institution by the account holder, or by one or more of the account holders, may be debited.
account holder means the person in whose name, or either or any of the persons in whose names, the account is kept.
account transaction, in relation to an account, means:
(a) the payment of a cheque; or
(c) the doing of any other act or thing;
that will result in the making of a debit to that account.
assessment means:
(a) the ascertainment of tax payable under this Act in respect of a taxable debit or taxable debits, or an eligible debit or eligible debits, as the case may be; or
(b) the ascertainment of additional tax payable under section 17.
certificate of exemption means a certificate under section 11.
cheque, in relation to an account, means an order in writing, drawn on a financial institution by or on behalf of the account holder, or any one or more of the account holders, requiring the financial institution to pay on demand a sum certain in money to, or to the order of, a specified person or persons, or to bearer.
Commissioner means the Commissioner of Taxation.
company means a body corporate, a partnership or any other unincorporated association or body of persons.
Deputy Commissioner means a Deputy Commissioner of Taxation.
eligible debit means a debit (other than an excluded debit or an exempt debit) made to an account.
excepted goods, in relation to a Department, authority, corporation or body, means goods, or goods included in a class of goods, that are declared by the regulations to be excepted goods.
excepted services, in relation to a Department, authority, corporation or body, means services, or services included in a class of services, that are declared by the regulations to be excepted services.
excluded debit means a debit:
(a) made to an account kept with a financial institution in the name of:
(i) the Governor‑General or the Governor of a State;
(ii) a person who, but for subsections 8(3) and (4), would be entitled to exemption from the tax by virtue of any other law of the Commonwealth, being a debit made in relation to a transaction or transactions carried out by or on behalf of the person for purposes related wholly and exclusively to his private or domestic affairs, other than purposes related to activities that constitute the carrying on of a business by that person in Australia;
(iii) an organization other than:
(A) a Department of the Government of the Commonwealth or of a State or Territory;
(B) an authority of the Commonwealth or of a State or Territory; or
(C) a municipal corporation or other local governing body;
that, but for subsections 8(3) and (4), would be entitled to exemption from the tax by virtue of any other law of the Commonwealth, being a debit made in relation to a transaction or transactions carried out by or on behalf of the organization wholly and exclusively in engaging in its official activities;
(iiia) an organization that is established by an agreement to which Australia is a party and which obliges Australia to grant that organization an exemption from the tax, being a debit made in relation to a transaction or transactions carried out by or on behalf of the organization wholly and exclusively in engaging in its official activities;
(iv) a person who holds an office in an organization established by an agreement to which Australia is a party and which obliges Australia to grant the holder of that office an exemption from the tax, being a debit made in relation to a transaction or transactions carried out by or on behalf of the person for purposes related wholly and exclusively to his private or domestic affairs, other than purposes related to activities that constitute the carrying on of a business by that person in Australia;
(v) a government of a country other than Australia;
(vi) any of the following:
(A) a public benevolent or a religious institution;
(B) a public hospital or a hospital that is carried on by an association or other body of persons otherwise than for purposes of profit or gain to the individual members of that association or other body;
(C) a university, a government college or government school, or a college or school that is carried on by an association or other body of persons otherwise than for the purposes of profit or gain to the individual members of that association or other body;
being a debit made in relation to a transaction or transactions carried out by or on behalf of the institution, hospital, university, college or school, as the case may be, wholly and exclusively in furtherance of its objects;
(via) a society, institution or organization that has been established, and is carried on, wholly and exclusively for the purpose of raising money for, or otherwise promoting the interests of, a specified institution, hospital, university, college or school referred to in subparagraph (vi), being a debit made in relation to a transaction or transactions carried out by or on behalf of that society, institution or organization wholly and exclusively in furtherance of its objects;
(vii) any of the following:
(A) a Department of the Government of the Commonwealth or of a State or Territory;
(B) an authority of the Commonwealth or of a State or Territory;
(C) a municipal corporation or other local governing body;
other than such a Department, authority, corporation or body the sole or principal function of which is to carry on an activity in the nature of a business (whether or not for profit), not being a debit made in relation to a transaction or transactions entered into by or on behalf of the Department, authority, corporation or body in connection with the carrying on of an activity (other than an activity that forms a minor or insignificant part of the functions of the Department, authority, corporation or body) in the nature of a business (whether or not for profit); or
(viii) an authority of the Commonwealth or of a State or Territory that is prescribed for the purposes of this subparagraph;
(b) made to an account kept with a financial institution (in this paragraph called the account keeping institution) in the name of another financial institution (in this paragraph called the account holding institution) where:
(i) either of the following conditions is satisfied:
(A) the business carried on by the account holding institution in Australia consists wholly or principally of banking business;
(B) all debits made, or to be made, to the account are in connection with banking business carried on by the account holding institution in Australia; and
(ii) the debit is not in connection with a cheque drawn on the account keeping institution by the account holding institution where the cheque was, at a time when it was incomplete, delivered by the account holding institution to a customer under an agreement under which the customer was authorised to fill up the cheque;
(c) the tax in respect of which cannot be recovered from the account holder or account holders by the financial institution with which the account is kept; or
(d) that is included in a kind or class of debits that are prescribed for the purposes of this paragraph.
exempt account means an account kept in Australia in respect of which a certificate of exemption is in force.
exempt debit, in relation to an account, means a debit:
(a) that is made solely for the purpose of reversing a credit previously made to the account; or
(aa) that is made for the purpose of deducting an amount under subsection 221YHZC(1A) of the Income Tax Assessment Act 1936; or
(b) that is made for the purpose of recovering from the account holder an amount equal to an amount of tax that the financial institution has paid or is liable to pay; or
(c) that is included in a kind or class of debits that are prescribed for the purposes of this paragraph.
financial institution means a person carrying on banking business that includes the keeping of accounts that may be drawn on by cheque.
goods includes water, gas and electricity.
incomplete, in relation to a cheque, means wanting in a material particular necessary for the cheque to be, on its face, a complete cheque.
month means one of the 12 months of the year.
officer means a person appointed or engaged under the Public Service Act 1999.
person includes:
(a) a body politic;
(b) a body corporate;
(c) a partnership; and
(d) any other unincorporated association or body of persons.
Second Commissioner means a Second Commissioner of Taxation.
tax means tax imposed by the Debits Tax Act 1982.
taxable account means an account (other than an exempt account) kept in Australia.
taxable debit means a debit (other than an exempt debit) made to an account.
Tribunal means the Administrative Appeals Tribunal.
(2) For the purposes of this Act, a person shall be taken to have been a resident of Australia at a particular time if: (a) in the case of a person other than a company: (i) that person resided in Australia at that time; or (ii) except in the case where the Commissioner is satisfied that that person’s permanent place of residence at that time was outside Australia—that person was domiciled in Australia at that time; (b) in the case of a company being a body corporate: (i) the company was incorporated in Australia at that time; or (ii) if the company was incorporated outside Australia at that time, at that time the company carried on business in Australia and either: (A) had its central management and control in Australia; or (B) had its voting power controlled by shareholders who were residents of Australia; or (c) in the case of a company being a partnership or other unincorporated association or body of persons—any member of the partnership or other association or body was a resident of Australia at that time. (3) Where a debit made to an account is subsequently reversed, the debit shall, for the purposes of this Act, be taken to be, and to have always been, an exempt debit. (4) For the purposes of this Act, if a Department, authority, corporation or body referred to in subparagraph (a)(vii) of the definition of excluded debit in subsection (1) supplies goods (other than excepted goods) or provides services (other than excepted services) to the public for payment, the supply of those goods or the provision of those services by the Department, authority, corporation or body shall be deemed to constitute the carrying on of an activity in the nature of a business by the Department, authority, corporation or body. (5) For the purposes of this Act, tax or additional tax under section 17 is due and payable at the expiration of the day by which the tax or additional tax is required by this Act to be paid. (6) Where: (a) this Act provides that an account holder or person is guilty of an offence; and (b) the account holder or person is a partnership or an unincorporated association or other body of persons; that reference to the account holder or person shall: (c) in the case of a partnership—be read as a reference to each member of the partnership; and (d) in the case of another unincorporated association or other body of persons—be read as a reference to each member of the committee of management of the association or body. (7) Where this Act imposes a liability on a person being a partnership or other unincorporated association or body of persons to pay any tax (including additional tax under section 17 or 36) or other amount, that liability shall be deemed to be imposed jointly and severally on the persons who are the members of the partnership or other association or body at the time when the liability arises. (8) A reference in this Act to a liability of a person to the Commonwealth is a reference to a liability of a person to the Commonwealth arising under, or by virtue of, an Act of which the Commissioner has the general administration. (9) A reference in this Act to an account kept with a financial institution includes a reference to an account kept by way of withdrawable share capital in, or money deposited with, the institution.
For the purposes of this Act, a debit that, but for this section, would be a single debit made to an account in respect of 2 or more account transactions shall be treated as being separate debits in relation to each of those account transactions.
Where a debit is made in a currency other than Australian currency, a reference in this Act to the amount of the debit is a reference to the amount of the debit expressed in terms of Australian currency.
The Commissioner has the general administration of this Act.
(1) The Commissioner shall, as soon as practicable after 30 June in each year, prepare and furnish to the Minister a report on the working of this Act, including any breaches or evasions of this Act of which the Commissioner has notice. (4) The Minister shall cause a copy of a report furnished to him under subsection (1) to be laid before each House of the Parliament within 15 sitting days of that House after the day on which he receives the report. (5) For the purposes of section 34C of the Acts Interpretation Act 1901, a report that is required by subsection (1) to be furnished as soon as practicable after 30 June in a year shall be taken to be a periodic report relating to the working of this Act during the year ending on that 30 June.
(1) In this section, unless the contrary intention appears, officer means a person: (a) who is or has been appointed or employed by the Commonwealth; or (b) to whom powers or functions have been delegated by the Commissioner; and who, by reason of that appointment or employment, or in the course of the exercise of those powers or the performance of those functions, as the case may be, may acquire or has acquired information with respect to the affairs of any other person disclosed or obtained under this Act. (1A) For the purposes of this section, a person who, although not appointed or employed by the Commonwealth, performs services for the Commonwealth shall be taken to be employed by the Commonwealth. (2) Subject to this section, an officer who, either directly or indirectly, except for the purposes of this Act or otherwise in the performance of his duties as an officer, and either while he is, or after he ceases to be, an officer: (a) makes a record of any information with respect to the affairs of a second person; or (b) divulges or communicates to a second person any information with respect to the affairs of a third person; being information acquired by him by reason of, or in the course of, exercising powers or performing functions under this Act, is guilty of an offence punishable on conviction by a fine not exceeding $10,000 or imprisonment for a period not exceeding 2 years, or bot
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