55AFire brigade contribution is debt payable to State Revenue Commissioner

55A Fire brigade contribution is debt payable to State Revenue Commissioner

55A Fire brigade contribution is debt payable to State Revenue Commissioner

(1) If the whole or part of a fire brigade contribution payable by a local council is not paid to the State Revenue Commissioner as required, the unpaid amount is recoverable by the State Revenue Commissioner as a debt in a court of competent jurisdiction.

(2) The applied provisions of the Taxation Administration Act 1996 apply in relation to the fire brigade contribution payable by a local council under this Act as if Part 5 of this Act were a taxation law and the contribution were a tax payable by a council under a taxation law.

(3) The applied provisions of the Taxation Administration Act 1996 are the following provisions of that Act—

(a) Division 1 (Interest) of Part 5,

(b) sections 50 and 55 (which prohibit the giving of false and misleading information),

(c) Division 1 (Tax officers), Division 2 (Investigation) and Division 3 (Secrecy) of Part 9,

(d) sections 114, 115, 116, 118, 119 and 120,

(e) any provisions that are relevant to the interpretation of the above provisions.

(4) The applied provisions apply to an assessment made by the State Revenue Commissioner under this Act in the same way as they apply to an assessment under that Act.

(5) To avoid doubt, Part 10 of the Taxation Administration Act 1996 does not apply to a fire brigade contribution or to the exercise of any of the State Revenue Commissioner’s functions in respect of fire brigade contributions (including under the applied provisions of the Taxation Administration Act 1996).

s 55A: Ins 2017 No 9, Sch 4.2 [8].