sec.104This Act as a revenue law for the Administration Act

### sec.104 This Act as a revenue law for the Administration Act This section provides for how the Administration Act applies to this Act, in relation to particular liabilities, acts and omissions, as a revenue law under the Administration Act. The Administration Act applies to this Act, as a revenue law, except to the extent its application is limited or modified under this section or section 105 or 106. The Administration Act, section 6 (Revenue laws), declares this Act to be a revenue law. The provisions of the Administration Act mentioned in subsection (3) do not apply in relation to— a pre-commencement liability; or a liability for payroll tax for a transitional return period. For subsection (2), the provisions of the Administration Act that do not apply are each of the following— part 3 (Assessments of tax); part 4 (Payments and refunds of tax and other amounts), other than sections 29, 34, 40(1)(a) and (b) and (2), 41 and 42, division 4, division 5, subdivision 1 and sections 49 to 53; part 5 (Interest and penalty tax); sections 124 , 125 and 132 . To remove doubt, it is declared that the Administration Act applies in relation to an act or omission done or omitted to be done on or after the commencement, even if the act or omission relates to a liability mentioned in subsection (2). The commencement is on 1 March 2005. During an audit in July 2005 in relation to the 2003/2004 financial year, a taxpayer fails to provide wage details for the financial year as required under the Administration Act, part 7. Failure to provide the information would be an omission after the commencement, even though it relates to a pre-commencement liability. However, the Administration Act, sections 124, 125 and 132 do not apply in relation to an act or omission mentioned in subsection (4) if the act or omission relates to a liability mentioned in subsection (2). For applying the Administration Act, part 4, in relation to a liability, act or omission mentioned in subsection (2) or (4)— a liability mentioned in subsection (2)(a) or (b) is taken to be an assessment liability for the Administration Act, sections 41 and 42; and penal tax and additional tax are not primary tax for the Administration Act, section 42; and an assessment of further tax under previous part 5 is taken to be a reassessment for the Administration Act, section 46. Subsection (4) applies subject to subsection (8). However, to the extent this Act applies to an act or omission mentioned in subsection (4), the application of the Administration Act, section 136 is subject to previous section 38. If, under this section, a provision of the Administration Act relating to a particular matter applies to this Act and this Act contains provision about the same matter, this Act does not apply to the matter. s 104 ins 2004 No. 46 s 35 amd 2009 No. 19 s 73 ; 2009 No. 24 s 1877 (sec.104-ssec.1) This section provides for how the Administration Act applies to this Act, in relation to particular liabilities, acts and omissions, as a revenue law under the Administration Act. The Administration Act applies to this Act, as a revenue law, except to the extent its application is limited or modified under this section or section 105 or 106. The Administration Act, section 6 (Revenue laws), declares this Act to be a revenue law. (sec.104-ssec.2) The provisions of the Administration Act mentioned in subsection (3) do not apply in relation to— a pre-commencement liability; or a liability for payroll tax for a transitional return period. (sec.104-ssec.3) For subsection (2), the provisions of the Administration Act that do not apply are each of the following— part 3 (Assessments of tax); part 4 (Payments and refunds of tax and other amounts), other than sections 29, 34, 40(1)(a) and (b) and (2), 41 and 42, division 4, division 5, subdivision 1 and sections 49 to 53; part 5 (Interest and penalty tax); sections 124 , 125 and 132 . (sec.104-ssec.4) To remove doubt, it is declared that the Administration Act applies in relation to an act or omission done or omitted to be done on or after the commencement, even if the act or omission relates to a liability mentioned in subsection (2). The commencement is on 1 March 2005. During an audit in July 2005 in relation to the 2003/2004 financial year, a taxpayer fails to provide wage details for the financial year as required under the Administration Act, part 7. Failure to provide the information would be an omission after the commencement, even though it relates to a pre-commencement liability. (sec.104-ssec.5) However, the Administration Act, sections 124, 125 and 132 do not apply in relation to an act or omission mentioned in subsection (4) if the act or omission relates to a liability mentioned in subsection (2). (sec.104-ssec.6) For applying the Administration Act, part 4, in relation to a liability, act or omission mentioned in subsection (2) or (4)— a liability mentioned in subsection (2)(a) or (b) is taken to be an assessment liability for the Administration Act, sections 41 and 42; and penal tax and additional tax are not primary tax for the Administration Act, section 42; and an assessment of further tax under previous part 5 is taken to be a reassessment for the Administration Act, section 46. (sec.104-ssec.7) Subsection (4) applies subject to subsection (8). (sec.104-ssec.8) However, to the extent this Act applies to an act or omission mentioned in subsection (4), the application of the Administration Act, section 136 is subject to previous section 38. (sec.104-ssec.9) If, under this section, a provision of the Administration Act relating to a particular matter applies to this Act and this Act contains provision about the same matter, this Act does not apply to the matter. - (a) a pre-commencement liability; or - (b) a liability for payroll tax for a transitional return period. - (a) part 3 (Assessments of tax); - (b) part 4 (Payments and refunds of tax and other amounts), other than sections 29, 34, 40(1)(a) and (b) and (2), 41 and 42, division 4, division 5, subdivision 1 and sections 49 to 53; - (c) part 5 (Interest and penalty tax); - (d) sections 124 , 125 and 132 . - (a) a liability mentioned in subsection (2)(a) or (b) is taken to be an assessment liability for the Administration Act, sections 41 and 42; and - (b) penal tax and additional tax are not primary tax for the Administration Act, section 42; and - (c) an assessment of further tax under previous part 5 is taken to be a reassessment for the Administration Act, section 46.