This Act sets out how state taxes are administered: it establishes the Commissioner of State Revenue and gives that office power to assess and collect tax, require returns and records, carry out investigations, impose interest and penalty tax, grant refunds, and prosecute offences.
It affects taxpayers, tax agents, businesses, public officers and third parties by creating compliance duties (returns, record‑keeping), enforcement tools (entry, seizure, third‑party collection) and discretionary relief (remission, payment arrangements). The Commissioner holds significant decision‑making discretion and there are statutory time‑limits, evidentiary presumptions and limited judicial review.
This Act creates a statutory framework for the state administration, assessment, collection, enforcement, review and disclosure of taxes and related sums described as "taxation laws" in s 4. It establishes an office of Commissioner of State Revenue (s 7), vests that office with broad administrative and executive powers (s 8) and supplies procedural machinery for assessments (Pt 3), reassessments (s 19), compromise assessments (s 22), refunds (Pt 4), interest and penalty tax (Pt 5), returns and special return arrangements (Pt 6), collection and recovery (Pt 7), record keeping (Pt 8), investigations and secrecy (Pt 9), reciprocal arrangements with other jurisdictions (Pt 9A), objections and appeals (Pt 10), and a tax avoidance regime (Div 3A of Pt 11).
Mechanically the Act:
Defines core terms and the set of "taxation laws" to which it applies (ss 3-4). The list in s 4 includes this Act itself and a small number of named State Acts (eg Duties Act 2001, Land Tax Act 2000, Payroll Tax Act 1971/Payroll Tax Act 2008).
Gives the Commissioner a general power to make assessments of tax liability (s 18) and to reassess subject to a 5-year outer limit with stated exceptions (s 19(3)).
Permits compromise assessments by agreement (s 22), and treats assessments made under that section, when agreed, as non-reviewable (s 22(4)).
Requires taxpayers and their tax agents to provide all information necessary for proper assessment in instruments and returns (s 20), with statutory penalties for non-compliance.
Authorises compulsory information collection in the land-transfer context (s 20A), and conditions stamping/endorsement on receipt of that information (s 20A(2)).
Prescribes interest on unpaid tax and a formula for the interest rate (s 34, s 35); prescribes penalty tax and its quantification and adjustments (ss 39-44); and gives the Commissioner broad remission powers (ss 38, 45).
Current sections
Direct links to the current provisions in Taxation Administration Act 1997.
premises includes land, a vehicle, a vessel and an aircraft;
reassessment means reassessment of tax liability under section 19 ;
record means –
(a) any instrument, document, record, film, tape, disc or other device or medium on which information is recorded or stored mechanically, photographically, electronically, electromagnetically or otherwise; and
(b) any other information kept in any form or device;
required record is a record required to be kept under a taxation law;
return means a return, statement, certificate, application, report or other record that –
(a) is required or authorised under a taxation law to be lodged with the Commissioner or a specified person; and
(b) is liable to tax or records matters in respect of which there is or may be a tax liability;
tax means –
(a) a tax or duty payable under a taxation law; and
(b) interest and penalty tax; and
(c) any other amount payable by a taxpayer under a taxation law;
tax agent means a person engaged by a taxpayer for fee or reward, otherwise than as an employee, who prepares, or assists in the final preparation of, any instrument or return on behalf of the taxpayer;
taxation law means a law referred to in section 4 ;
tax default means a failure by a taxpayer to pay the whole or part of tax that the taxpayer is liable to pay;
tax liability means a liability to pay tax;
tax officer means –
(a) an authorised officer; and
(b) any other person engaged in the administration or execution of a taxation law;
taxpayer means a person who –
(a) is assessed as liable to pay an amount of tax; or
(b) has paid an amount as tax; or
(c) is liable or may be liable to pay tax;
trustee includes –
(a) a person who is a trustee under an implied or constructive trust; and
(b) in relation to a deceased person, an executor of the will, or an administrator of the estate, of the deceased person; and
(c) a receiver or manager of the property of a company, or a liquidator of a company for the purpose of its winding-up; and
(d) a receiver, guardian, committee or manager of the property of a person under a legal or other disability; and
(e) a person having possession, control or management of a business or property of a person who is under a legal or other disability; and
[Section 5 Amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002] If a provision of this Act provides that a decision is a non-reviewable decision, any court or administrative review body, including the Magistrates Court (Administrative Appeals Division), does not have jurisdiction or power to entertain any question as to the validity or correctness of the decision.
6
Act binds Crown
6 Act binds Crown
(1) This Act binds the Crown in right of Tasmania and, so far as the legislative power of Parliament permits, in all its other capacities.
(2) This section does not affect the liability of the Crown to tax under another taxation law.
(a) the general administration of the taxation laws;
(b) any other function imposed on him or her by any other Act.
(2) The Commissioner may do anything necessary or convenient to give effect to the taxation laws.
9
Functions and powers under Commonwealth Act
9 Functions and powers under Commonwealth Act
The Commissioner may perform the functions and exercise the powers of a State taxation officer under Taxation Administration Act 1953 of the Commonwealth.
10
Legal proceedings
10 Legal proceedings
(1) Legal proceedings may be taken by or against the Commissioner in the name "Commissioner of State Revenue".
(2) A person who takes legal proceedings in the name of the Commissioner is taken to be authorised to take those proceedings, in the absence of evidence to the contrary.
(2) Subject to the direction and control of the Commissioner, a Deputy Commissioner or an Assistant Commissioner has the same functions as the Commissioner under a taxation law or another law under the general administration of the Commissioner.
The Commissioner may engage any consultants and contractors that may be necessary or convenient to perform the functions or exercise the powers of the Commissioner.
14
Delegation
14 Delegation
The Commissioner may delegate to any person any function or power of the Commissioner under a taxation law, other than this power of delegation.
15
Authorised officers
15 Authorised officers
The Commissioner may appoint persons as authorised officers for the purposes of the taxation laws.
16
Identity cards
16 Identity cards
The Commissioner is to issue an authorised officer with an identity card in an approved form –
(a) containing the person's name, signature and photograph; and
(b) stating that the person is an authorised officer for the purposes of the taxation laws.
17
Personal liability
17 Personal liability
The Commissioner or a tax officer is not personally liable for an honest act done or omission made in the execution of a taxation law.
Part 3
Assessment of tax liability
Part 3 Assessment of tax liability
18
General power to make assessment
18 General power to make assessment
(1) The Commissioner may make an assessment of a tax liability of a taxpayer.
(2) The Commissioner may include in an assessment a determination that there is not a particular tax liability.
19
Reassessment
19 Reassessment
(1) The Commissioner may make one or more reassessments of a tax liability of a taxpayer.
(2) The Commissioner may –
(a) make a reassessment of a tax liability of a taxpayer after an amount previously assessed as being payable by the taxpayer has been paid; or
(b) make a reassessment of a tax liability under which the taxpayer is assessed as having liabilities that are additional to, or greater than, those under the previous assessment.
(b) [Section 19 Subsection (3) amended by No. 36 of 2004, s. 43, Applied:01 Dec 2004] at the time the initial assessment or a reassessment was made, all the facts and circumstances affecting the tax liability under the relevant taxation law of the person in respect of whom the assessment or reassessment was made were not fully and truly disclosed to the Commissioner; or
(4) The time limited by subsection (3) applies even if the initial assessment is withdrawn.
19A
Effect on assessment of change in interpretation
19A Effect on assessment of change in interpretation
[Section 19A Inserted by No. 47 of 2011, s. 29, Applied:25 Oct 2008] If an assessment is based on a particular interpretation of the applicable law or a particular practice of the Commissioner that was generally applied to assessments of that kind when the assessment was made, the Commissioner cannot make a reassessment based on an interpretation or practice that applied after the assessment was made, other than to give effect to a change in interpretation or practice brought about by a legislative change.
20
Instruments and returns to include all relevant information
20 Instruments and returns to include all relevant information
(1) A taxpayer and any tax agent of the taxpayer must include in an instrument that is liable to tax or in a statement that is produced to the Commissioner together with the instrument before the payment of tax, all information necessary for a proper assessment of the tax liability of the taxpayer in respect of the instrument.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 100 penalty units; or
(b) in any other case, a fine not exceeding 20 penalty units.
(2) A taxpayer and any tax agent of the taxpayer must include in a return required to be lodged with the Commissioner under a taxation law, in addition to the information required under that taxation law, any further information necessary for a proper assessment of the tax liability of the taxpayer in respect of the return or the matters to which the return relates.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 100 penalty units; or
(b) in any other case, a fine not exceeding 20 penalty units.
(3) It is a defence in proceedings under this section –
(a) for a taxpayer to prove that he or she reasonably relied on –
(i) another person who was liable or required with the taxpayer to pay the tax or lodge the return; or
(ii) a tax agent (whether engaged by the taxpayer or that other person) –
to ensure that the requirements of this section are satisfied; or
(b) for a tax agent to prove that he or she reasonably relied on information supplied by the taxpayer or by another person who was liable or required with the taxpayer to pay the tax or lodge the return.
20A
Commissioner may require information to be provided
20A Commissioner may require information to be provided
(i) the transferee or a tax agent of the transferee; or
(ii) the person who acquires the interest in the beneficial ownership or the tax agent of that person –
to so lodge the information –
must lodge with the Commissioner, in the approved form, the information specified, in an approved form, to be required to be lodged in relation to the transfer or change in beneficial ownership.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 100 penalty units; or
(b) in any other case, a fine not exceeding 20 penalty units.
(a) the transferor or the person who held the interest immediately before the change of the beneficial ownership; or
(b) a tax agent of the transferor or of the person who held the interest immediately before the change of the beneficial ownership; or
(c) a person who is authorised under an approval and who has the express or implied consent of –
(i) the transferor or a tax agent of the transferor; or
(ii) the person who held the interest immediately before the change of the beneficial ownership or the tax agent of that person –
to so lodge the information –
must lodge with the Commissioner, in the approved form, the information specified, in an approved form, to be required to be lodged in relation to the transfer or change in beneficial ownership.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 100 penalty units; or
(b) in any other case, a fine not exceeding 20 penalty units.
(3) [Section 20A Subsection (3) amended by No. 10 of 2017, s. 25, Applied:01 Jul 2017]Subsection (2) does not apply in relation to an instrument that relates to a transfer of, or a change of the beneficial ownership of, an interest in land if the Commissioner has approved the stamping or endorsement of the instrument, or instruments of the kind specified in the approval, despite a failure to comply with that subsection.
(6) [Section 20A Subsection (6) inserted by No. 10 of 2017, s. 25, Applied:01 Jul 2017] Without limiting the information that may be specified in an approved form, for the purposes of subsection (1) or (1A) , as information required to be lodged in relation to a transfer or change in beneficial ownership, the information so specified may consist of, or include, information that is required to be provided by the State under Schedule 1, subsection 396-55 of the Taxation Administration Act 1953 of the Commonwealth.
(a) the Valuer-General so much of the information as is required by the Valuer-General for the purposes of the Valuation of Land Act 2001 ; and
(b) the Recorder of Titles so much of the information as is required by the Recorder of Titles for the purposes of the Land Titles Act 1980 .
21
Information on which assessment is made
21 Information on which assessment is made
(1) The Commissioner may make an assessment on the information that the Commissioner has from any source at the time the assessment is made.
(2) If the Commissioner has insufficient information to make an exact assessment of a tax liability, the Commissioner may make an assessment by way of estimate.
22
Compromise assessment
22 Compromise assessment
(1) If it is difficult or impracticable for the Commissioner to determine a person's tax liability under a taxation law without undue delay or expense because of the complexity or uncertainty of the case or for any other reason, the Commissioner may make an assessment of that liability in accordance with this section.
(2) The Commissioner, with the agreement of a person, may assess the person's tax liability in an amount specified in, or determined in accordance with, the agreement.
(3) The Commissioner must not make a reassessment of a tax liability assessed under this section –
(a) except with the agreement of the taxpayer; or
(b) unless, in the opinion of the Commissioner –
(i) the assessment under this section was procured by fraud; or
(ii) there was a deliberate failure to disclose material information.
(4) An assessment or reassessment made under this section with the agreement of a taxpayer is a non-reviewable decision.
23
Withdrawal of assessment
23 Withdrawal of assessment
The Commissioner may withdraw an assessment within 3 years after the date of service of the notice of assessment, whether or not the amount of tax specified in the notice of assessment has been paid.
24
Notice of assessment or withdrawal of assessment
24 Notice of assessment or withdrawal of assessment
(1) If the Commissioner makes or withdraws an assessment, the Commissioner –
(a) may serve a notice of assessment or withdrawal on the taxpayer; and
(b) must serve such a notice on the taxpayer if the taxpayer so requests.
(2) A notice of assessment is to –
(a) be expressed to be an assessment of liability to a tax; and
(b) show the amount of tax assessed; and
(c) specify the rate of interest or penalty tax payable in respect of any tax default; and
(d) specify the date on or before which any assessment is payable.
25
Receipt of tax is not assessment
25 Receipt of tax is not assessment
The receipt by the Commissioner of a return or an amount as payment of a tax does not constitute the making of an assessment of tax liability.
26
Validity of assessment
26 Validity of assessment
The validity of an assessment is not affected because a provision of a taxation law has not been complied with.
Part 4
Refunds of tax
Part 4 Refunds of tax
27
Application of Part
27 Application of Part
(1) Proceedings for the refund or recovery of tax paid or purportedly paid under a taxation law, whether before or after the commencement of this Act, may only be brought as provided in this Part.
(2) Subsection (1) and section 28 do not apply to a taxpayer if the taxpayer claims to be entitled to receive a refund or to recover tax paid or purportedly paid under a taxation law by reason of the invalidity of a provision of that law.
(3) This Part has effect despite the provisions of any other taxation law.
(1) A taxpayer may apply to the Commissioner for the refund of any tax paid or purportedly paid if the taxpayer claims to be entitled to the refund or recovery of that tax.
(2) [Section 28 Subsection (2) amended by No. 47 of 2011, s. 24, Applied:07 Dec 2011] A taxpayer may not apply for, and is not entitled to, a refund if the Commissioner has previously served a notice of assessment of the tax liability of the taxpayer in respect of the matter in respect of which the payment was made to the Commissioner.
(i) lodged with the Commissioner within 5 years after the date on which the amount was paid; or
(ii) if the amount is one of 2 or more amounts, to which the application relates, that were instalments paid under section 13 of the Land Tax Act 2000 in the same financial year and were not paid under an arrangement under section 59 of this Act – lodged with the Commissioner within 4 years after the most recent payment in relation to those amounts was made.
(1) The Commissioner, if satisfied that a person has overpaid an amount, is to –
(a) refund the overpaid amount; or
(b) apply the overpaid amount against any liability of the person under a taxation law, or another Act of which the Commissioner has the general administration, and refund any part of the overpayment that is not so applied.
(2) The Commissioner may only take an action under subsection (1) in relation to an amount that a person has overpaid, if –
(a) the person has lodged an application under section 28 in relation to the overpayment; or
(b) the overpayment has been identified during an investigation conducted in accordance with Part 9 or Part 9A .
(a) lodged with the Commissioner within 5 years after the date on which the amount was paid; or
(b) if the amount is one of 2 or more amounts, to which the application relates, that were instalments paid under section 13 of the Land Tax Act 2000 in the same financial year and were not paid under an arrangement under section 59 of this Act – lodged with the Commissioner within 4 years after the most recent payment in relation to those amounts was made.
29AA
Effect on refund of change in interpretation
29AA Effect on refund of change in interpretation
[Section 29AA Inserted by No. 47 of 2011, s. 30, Applied:25 Oct 2008] If a person has paid, or purportedly paid, an amount of tax, the Commissioner cannot refund all or part of the amount based on a particular interpretation of the applicable law or a particular practice of the Commissioner that applied after the time at which it was paid, other than to give effect to a change in interpretation or practice brought about by a legislative change.
(1) [Section 29A Subsection (1) substituted by No. 6 of 2010, s. 18, Applied:09 Jul 2010] In addition to the amount of an overpayment of tax refunded under section 29 , the Commissioner is required to pay interest on the amount of the overpayment, calculated on a daily basis from the date of payment of the amount overpaid until the date the refund is approved by the Commissioner.
(2) Interest is to be calculated at the rate specified as the market rate component in section 35(2) .
(3) The Commissioner is not required to pay interest under subsection (1) on an amount refunded unless the amount of interest exceeds $20.
A taxpayer may bring proceedings for the recovery of an overpaid amount if the taxpayer lodged an application under section 28 .
31
Refusal to refund
31 Refusal to refund
The Commissioner must not make a refund of tax to a person unless satisfied that the person –
(a) has not charged to, or recovered from, and is not likely to charge to, or recover from, any other person any amount in respect of the whole or any part of that tax; or
(b) having charged or recovered such an amount, is likely to reimburse, or take all reasonable steps to reimburse, each other person for the amount charged or recovered.
32
Reimbursement after refund
32 Reimbursement after refund
(1) If a refund is made to a person to whom section 31(b) applies –
(a) the person must –
(i) within 90 days after receiving the refund, reimburse each other person for the amount charged to or recovered from that person; and
(ii) notify the Commissioner in writing within 7 days after the end of that period that all amounts charged or recovered have been reimbursed; or
(b) if the amount is not reimbursed within that period, the person, within 7 days after the end of that period, is to –
(i) notify the Commissioner in writing of any amount not reimbursed; and
(ii) pay any amount to the Commissioner, together with interest at a rate not exceeding 20% per annum as the Commissioner specifies from the date the refund was made to the date of payment.
Sections 31 and 32 apply in respect of proceedings for the refund or recovery of tax paid or purportedly paid as if –
(a) a reference to the Commissioner in those sections, except in section 32(1)(b)(ii) , were a reference to the court; and
(b) a reference to the making of a refund in those sections were a reference to the making of an order or decision that a refund be made.
Part 5
Interest and penalty tax
Part 5 Interest and penalty tax
Division 1
Interest
Division 1 Interest
34
Interest in respect of tax defaults
34 Interest in respect of tax defaults
(1) If a tax default occurs, the taxpayer is liable to pay interest on the amount of tax unpaid calculated on a daily basis from the end of the last day for payment until the day it is paid at the interest rate.
(2) Interest is payable in respect of a tax default that consists of a failure to pay penalty tax.
(3) Interest is not payable in respect of a tax default that consists of a failure to pay interest.
34A
Imposition of interest where making of duty assessment delayed
34A Imposition of interest where making of duty assessment delayed
(1) If in the opinion of the Commissioner the actions of the taxpayer or the taxpayer's representative, or both the taxpayer and the taxpayer's representative, unnecessarily delay the making of a duty assessment, the Commissioner may impose interest from the end of the last day for payment until the day on which the duty is paid.
(2) For the purposes of subsection (1) , the "last day for payment" is the last day of the period of 3 months after the liability for duty arises as provided in section 10 of theDuties Act 2001 .
(a) unless an order is in force under paragraph (b) , the Bank Accepted Bill rate rounded to the second decimal place (rounding 0.005 upwards); or
(b) the rate the Minister specifies by order published in the Gazette.
(3) The Bank Accepted Bill rate in respect of any day is the yield rate for 90-day Bank Accepted Bills published by the Reserve Bank for the month of May in the financial year preceding the financial year in which the day occurs.
(a) unless an order is in force under paragraph (b) , 8% per annum; or
(b) the rate the Minister specifies by order published in the Gazette.
36
Minimum amount of interest
36 Minimum amount of interest
Interest in respect of a tax default is not payable until the amount of that interest exceeds $20.
37
Interest rate prevails over other interest
37 Interest rate prevails over other interest
If judgment is given by, or entered in, a court for an amount of unpaid tax or an amount that includes an amount of unpaid tax, the interest rate payable under this Division continues to apply to the exclusion of any other interest rate until the tax is paid.
(1) The Commissioner, in any circumstances the Commissioner considers appropriate, may remit interest payable by a taxpayer by any amount.
(2) If the Commissioner remits any interest under this section, he or she may, at any time, reimpose all or part of the interest in any circumstances that the Commissioner considers appropriate.
Division 2
Penalty tax
Division 2 Penalty tax
39
Penalty tax in respect of certain tax defaults
39 Penalty tax in respect of certain tax defaults
(1) If a tax default occurs, the taxpayer is liable to pay penalty tax in addition to the amount of tax unpaid.
(2) Penalty tax is in addition to interest.
(3) Penalty tax is not payable in respect of a tax default that consists of a failure to pay –
(a) interest; or
(b) penalty tax previously imposed.
40
Amount of penalty tax
40 Amount of penalty tax
(1) The amount of penalty tax payable is 25% of the amount of tax unpaid.
(2) The Commissioner may increase the amount of penalty tax payable to 75% of the amount of tax unpaid if satisfied that the tax default was caused wholly or partly by the intentional disregard by the taxpayer or a person acting on behalf of the taxpayer of a taxation law.
(3) The Commissioner may determine that a penalty tax is not payable if satisfied that –
(a) the taxpayer or a person acting on behalf of the taxpayer took reasonable care to comply with the taxation law; or
(b) the tax default occurred solely because of circumstances not amounting to financial incapacity that are beyond the control of the taxpayer or a person acting on behalf of the taxpayer.
41
Reduction in penalty tax for disclosure
41 Reduction in penalty tax for disclosure
(1) The amount of penalty tax is to be reduced by 80% if, before the Commissioner informs the taxpayer that an investigation relating to the taxpayer is to be carried out, the taxpayer discloses to the Commissioner, in writing, sufficient information to enable the nature and extent of the tax default to be determined.
(2) [Section 41 Subsection (2) amended by No. 8 of 2008, s. 40, Applied:02 May 2008] The amount of penalty tax is to be reduced by 20% if, after the Commissioner informs the taxpayer that an investigation relating to the taxpayer is to be carried out and before it is completed, the taxpayer discloses to the Commissioner, in writing, information that identifies the precise nature and extent of the tax default without the need for further investigation by the Commissioner.
42
Increase in penalty tax for concealment
42 Increase in penalty tax for concealment
(1) The amount of penalty tax is to be increased by 20% if, after the Commissioner has informed the taxpayer that an investigation is to be carried out and before the investigation is completed, the taxpayer took steps to prevent or hinder the Commissioner from becoming aware of the nature and extent of the tax default in whole or part.
(2) For the purposes of this section, a taxpayer takes steps to prevent or hinder the Commissioner if the taxpayer –
(a) deliberately damages or destroys records required to be kept under the taxation law to which the investigation relates; or
(b) without reasonable excuse, refuses or fails to comply with a requirement made by the Commissioner under Part 9 for the purposes of determining the taxpayer's tax liability; or
(c) hinders or obstructs an authorised officer performing functions or exercising powers under that Part for that purpose.
43
Minimum amount of penalty tax
43 Minimum amount of penalty tax
Penalty tax is not to be imposed if the amount of the penalty tax is less than $20.
44
Time for payment of penalty tax
44 Time for payment of penalty tax
A taxpayer is to pay penalty tax within the period specified for that purpose in a notice of assessment of the tax liability of the taxpayer.
(1) The Commissioner, in any circumstances the Commissioner considers appropriate, may remit penalty tax by any amount.
(2) If the Commissioner remits any penalty tax under this section, he or she may, at any time, reimpose all or part of the penalty tax in any circumstances that the Commissioner considers appropriate.
Part 6
Returns
Part 6 Returns
46
Form of returns
46 Form of returns
A return is to be in an approved form.
47
Time of lodgment
47 Time of lodgment
A return is taken to have been lodged by a person at the time the return is received by the Commissioner.
48
Extending time or period for lodgment
48 Extending time or period for lodgment
The Commissioner may extend the time or period for lodgment of a return by a person.
49
Approval of special tax return arrangements
49 Approval of special tax return arrangements
(1) Despite the provisions of another taxation law, the Commissioner, by written notice, may give approval for a special arrangement for the lodging of returns and payment of tax under the taxation law to –
(a) a specified taxpayer or taxpayers of a specified class; or
(b) a specified agent on behalf of a specified taxpayer or taxpayers of a specified class.
(2) An approval may –
(a) provide an exemption or a partial exemption for the taxpayer or taxpayers from specified provisions of the taxation law to which it applies; and
(b) authorise the lodging of returns and payments of tax by electronic means.
(3) An approval may be given on the initiative of the Commissioner or on application.
(4) The Commissioner may vary or cancel an approval by written notice.
50
Application for approval
50 Application for approval
(1) An application for an approval under this Division is to be made to the Commissioner in an approved form.
(a) a specified taxpayer or a taxpayer of a specified class referred to in section 49(1) ; or
(b) a specified agent on behalf of a specified taxpayer or a taxpayer of a specified class referred to in section 49(1) –
the Commissioner, by written notice provided to that taxpayer or agent and for the purpose of exercising his or her initiative under section 49(3) , may require that taxpayer or agent to make that application, and to provide any other information specified in the notice, to the Commissioner.
(1) An instrument is taken to be duly stamped but without affecting liability for the payment of tax in relation to the instrument under the relevant taxation law if –
(a) an approval provides that the instrument is exempt from a requirement for the stamping; and
(b) the instrument is endorsed in accordance with the conditions of the approval.
(2) A person must not endorse an instrument otherwise than under and in accordance with an approval so as to suggest or imply that the instrument is properly so endorsed and as a result is taken to be duly stamped.
(1) The Commissioner, in a court of competent jurisdiction, may do either or both of the following:
(a) recover an amount of tax that is due and unpaid;
(b) recover, as a debt due to the Crown, any costs and expenses incurred by the Commissioner in connection with the recovery, or attempted recovery, by any means of an amount of unpaid tax.
(2) Before proceeding under subsection (1) , the Commissioner may use any other lawful means to recover, or attempt to recover, an amount of unpaid tax and, if he or she does so, may also recover the reasonable costs and expenses incurred in using those other means.
56
Joint and several liability
56 Joint and several liability
(1) If 2 or more persons are jointly or severally liable to pay an amount under a taxation law, the Commissioner may recover the whole of the amount from them, or any of them, or any one of them.
(1) The Commissioner, by notice in writing, may require any of the following persons instead of the taxpayer to pay any unpaid tax:
(a) a person by whom any money is due or accruing or may become due to the taxpayer;
(b) a person who holds or may subsequently hold money for or on account of the taxpayer;
(c) a person who holds or may subsequently hold money on account of some other person for payment to the taxpayer;
(d) a person who has authority from some other person to pay money to the taxpayer.
(2) A copy of the notice is to be served on the taxpayer.
(3) The amount of money required to be paid by a person under subsection (1) is –
(a) if the amount of the money held or due or authorised to be paid does not exceed the amount payable by the taxpayer to the Commissioner, all the money; or
(b) if the amount of the money exceeds the amount payable, sufficient money to pay the amount payable.
(4) A person required to pay money under this section must pay the money to the Commissioner at whichever of the following is the later:
(a) on receipt of the notice;
(b) when the money is held by the person;
(c) after any period the Commissioner specifies.
(5) A person subject to a requirement of the Commissioner under this section must comply with the requirement.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 100 penalty units; or
(b) in any other case, a fine not exceeding 20 penalty units.
(6) If the whole or a part of an amount is paid by another person –
(a) the Commissioner is to promptly notify the person to whom the notice is given of the payment; and
(b) the notice is taken to be amended accordingly.
(7) In this section,
tax includes a judgment debt and costs in respect of such an amount.
[Section 59A Inserted by No. 43 of 2016, s. 27, Applied:31 Oct 2016] The Commissioner may, in satisfaction of a demand by a liquidator, pay to the liquidator an amount of tax, received by the Commissioner, that constitutes all or part of a voidable transaction under the Corporations Act.
Part 8
Record keeping
Part 8 Record keeping
60
Keeping records
60 Keeping records
(1) A person must keep, or cause to be kept, all records that are necessary to enable the person's tax liability under a taxation law to be properly assessed.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 500 penalty units; or
(b) in any other case, a fine not exceeding 100 penalty units.
(2) Subsection (1) does not affect a provision of any other taxation law concerning the keeping of records.
(3) The Commissioner, by written notice to a person who is required to keep a required record or cause a required record to be kept, may require the person to keep, or cause to be kept, additional records specified in the notice.
(4) A person must comply with a notice under subsection (3) .
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 500 penalty units; or
(b) in any other case, a fine not exceeding 100 penalty units.
61
Accessibility
61 Accessibility
A person must keep a required record so that it is able to be readily produced to the Commissioner when required.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 200 penalty units; or
(b) in any other case, a fine not exceeding 40 penalty units.
62
Form of record
62 Form of record
(1) A person must keep a required record in English or in a form that can be readily converted or translated into English.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 200 penalty units; or
(b) in any other case, a fine not exceeding 40 penalty units.
(2) The Commissioner may recover in a court of competent jurisdiction from a person referred to in subsection (1) the costs reasonably incurred in converting or translating a record into English.
63
Period of retention
63 Period of retention
(1) A person must retain a required record for not less than 5 years after whichever of the following is the later:
(a) the date it was made or obtained;
(b) the date of completion of the transaction or act to which it relates.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 500 penalty units; or
(b) in any other case, a fine not exceeding 100 penalty units.
(2) Subsection (1) does not apply to a person if the Commissioner authorises the person in writing to destroy the record before the end of the period referred to in that subsection.
64
Destroying records
64 Destroying records
A person must not intentionally damage or destroy a record required to be kept by a taxation law.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 500 penalty units; or
(b) in any other case, a fine not exceeding 100 penalty units.
Part 9
Investigations and secrecy
Part 9 Investigations and secrecy
65
Notice of requirements
65 Notice of requirements
(1) An authorised officer, by written notice, may require a person to do any one or more of the following for the purpose of a taxation law:
(a) to provide any information specified in the notice;
(b) to attend and give evidence before the authorised officer;
(c) to provide the authorised officer with any record in the person's custody or control that is specified in the notice.
(2) If the requirement is made of a person to determine that person's tax liability, the authorised officer is to indicate this in the notice, but the authorised officer is not otherwise required to identify a person in relation to whom any information or record is required under this section.
(3) An authorised officer may require information or evidence that is not given orally to be provided in the form of or verified by a statutory declaration.
(4) An authorised officer may require evidence that is given orally to be given on oath or by affirmation and for that purpose the authorised officer may administer an oath or affirmation.
(5) An authorised officer may make a recording by any means of the evidence given orally by a person.
66
Compliance with notice
66 Compliance with notice
(1) A person to whom the notice is given under section 65 must comply with the notice within the period specified in the notice or any extended period the Commissioner allows.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 500 penalty units; or
(b) in any other case, a fine not exceeding 100 penalty units.
(2) The court, in addition to imposing a penalty on a person under subsection (1) , may order the person to comply, within the period specified in the order, with –
(a) the requirement specified in the notice; and
(b) any other requirement that could be made in relation to the person under a taxation law that the court considers necessary to ensure the effectiveness of the requirement referred to in paragraph (a) .
An authorised officer may inspect and take copies of any public record relevant to the assessment or collection of tax kept under any Act without payment of any applicable fee.
69
Expenses for attendance
69 Expenses for attendance
(1) A person who is required to attend and give evidence orally is to be paid expenses in accordance with the scale of allowances to witnesses under the Rules of the Supreme Court.
(2) Subsection (1) does not apply to a person, or a representative of a person, whose liability under a taxation law is being investigated by the Commissioner.
70
Entry on premises
70 Entry on premises
(1) An authorised officer may enter and remain on premises at any reasonable time if the authorised officer reasonably believes that there are records at the premises that are relevant to the administration of a taxation law.
(2) The power of an authorised officer to enter premises may not be exercised unless the authorised officer produces his or her identity card if requested to do so by the owner or occupier of the premises or a person in physical occupation of the premises.
(3) Before entering premises, the authorised officer must give the owner or occupier of the premises or a person in physical occupation of the premises reasonable notice of the intention to enter unless –
(a) entry is made with the consent of the owner, occupier or person; or
(b) the giving of notice would, in the opinion of the authorised officer, defeat the purpose for which it is intended to enter the premises.
(4) The power of entry is not exercisable in relation to premises or a part of premises used for residential purposes except –
(a) with the consent of the owner or occupier of the premises or part or a person in physical occupation of the premises or part; or
(b) under the authority conferred by a search warrant under section 72 .
71
Powers on entry
71 Powers on entry
(1) An authorised officer who has entered premises in accordance with section 70 may –
(a) require any person at those premises to produce any record in the custody or possession or under the control of the person; and
(b) require any person at those premises to answer questions or otherwise provide information; and
(c) require the owner or occupier of the premises or any person physically in occupation of the premises to provide the authorised officer with any assistance and facilities reasonably necessary to enable the authorised officer to exercise any power under this Part; and
(d) seize an instrument that ought to be but is not stamped or is insufficiently stamped.
(2) An authorised officer is to issue a receipt for anything removed.
(3) Anything seized may be destroyed by the Commissioner if –
(a) the taxpayer refuses to accept its return; or
(b) the taxpayer cannot be located or ceases to exist.
(4) This section does not limit or affect section 67 .
72
Search warrants
72 Search warrants
(1) The Commissioner may apply to a magistrate for a warrant to search any premises if the Commissioner reasonably believes that any records are to be found there to which the Commissioner would have access if they were kept on premises to which the Commissioner has access.
(2) A magistrate, if satisfied that there are reasonable grounds for doing so, may issue a search warrant authorising the Commissioner –
(a) to enter and search the premises; and
(b) to seize any records found there to which access would otherwise have been available to the Commissioner.
73
Obstruction of Commissioner or authorised officer
73 Obstruction of Commissioner or authorised officer
(1) A person must not –
(a) prevent the Commissioner or an authorised officer from exercising a power under this Part; or
(b) hinder or obstruct the Commissioner or an authorised officer in the exercise of that power; or
(c) without reasonable excuse, fail to comply with a requirement made or to answer a question asked under this Part.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 500 penalty units; or
(b) in any other case, a fine not exceeding 100 penalty units.
(2) It is a defence in any proceedings for an offence under subsection (1) relating to entry onto premises for a person to prove that the authorised officer did not –
(a) identify himself or herself as an authorised officer; and
(b) warn the person that a failure to comply with the requirement may constitute an offence.
74
Defence of reasonable compliance
74 Defence of reasonable compliance
It is a defence in any proceedings for an offence under this Part for a person to prove that he or she –
(a) could not, by the exercise of reasonable diligence, have complied with the requirement to which the charge relates; or
(b) complied with the requirement to the extent of their ability to do so.
75
Impersonating Commissioner or authorised officer
75 Impersonating Commissioner or authorised officer
A person must not impersonate or falsely represent that he or she is the Commissioner or an authorised officer.
Penalty: Fine not exceeding 100 penalty units.
76
Prohibited disclosures
76 Prohibited disclosures
A person who is or was a tax officer must not disclose any information obtained under or in relation to the administration or execution of a taxation law except as permitted under this Part.
(1) A tax officer may disclose information obtained under or in relation to the administration of a taxation law –
(a) with the consent of the person to whom the information relates or at the request of a person acting on behalf of that person; or
(b) in connection with the administration or enforcement of a taxation law or a law of another State or Territory of the Commonwealth relating to taxation; or
(c) for the purpose of any legal proceedings arising out of a taxation law or a report of those proceedings; or
(2) The Commissioner may disclose information obtained under or in relation to the administration of a taxation law unless that information is likely to identify a particular taxpayer.
78
Prohibition on secondary disclosures of information
78 Prohibition on secondary disclosures of information
A person must not disclose any information obtained from a tax officer in accordance with section 77 unless –
(a) [Section 78 Amended by No. 60 of 2002, s. 34, Applied:19 Dec 2002] the disclosure is made to enable the person to exercise a power conferred on the person by law for the purpose of the enforcement of a law or protecting the public revenue and the Commissioner consents to the disclosure; or
(a) a body corporate, a fine not exceeding 500 penalty units; or
(b) in any other case, a fine not exceeding 100 penalty units.
79
Disclosure in court
79 Disclosure in court
A person who is or was a tax officer is not required to disclose or produce in any court any information obtained under or in relation to the administration or execution of a taxation law unless –
(a) it is necessary to do so for the purposes of the administration or execution of a taxation law; or
(b) the requirement is made to enable a person referred to in section 77(1)(e) to exercise a power conferred or perform a function imposed on the person by law.
authorised person means a corresponding authorised person and a State authorised person;
Commissioner means a corresponding Commissioner and a State Commissioner;
corresponding authorised person means a person authorised under section 79B ;
corresponding Commissioner means the holder of an office under any corresponding law declared by the Minister by order to be a corresponding Commissioner;
corresponding law means a law of the Commonwealth or of another State or of a Territory declared by the Minister by order to be a corresponding law that –
(a) corresponds to this Act; or
(b) is a Commonwealth, State or Territory Taxation Act within the meaning of an Act of the Commonwealth, State or Territory;
investigation power means a power specified in Division 1 of Part 9 ;
State authorised person means a person authorised under section 79C ;
State Commissioner means any of the following:
(a) the Commissioner of State Revenue;
(b) the holder of any other office declared by the Minister by order to be a State Commissioner;
State Taxation Act means –
(a) a taxation law; or
(b) any Act declared by the Minister by order to be a State Taxation Act.
(1) In relation to an investigation in this State to ascertain any person's liability or entitlement under a corresponding law, a corresponding Commissioner may exercise any investigation power that the corresponding Commissioner may exercise under the corresponding law.
(2) A corresponding Commissioner may only exercise an investigation power –
(a) with the written approval of the State Commissioner; and
(b) while that approval is in force; and
(c) in accordance with any conditions of that approval.
(3) The State Commissioner, by notice in writing, may –
(a) give an approval subject to any condition; and
(b) vary or revoke an approval; and
(c) vary or revoke a condition of an approval.
(4) A corresponding Commissioner, by a certificate of authority, may authorise a person to exercise in accordance with this section any investigation power the corresponding Commissioner may exercise under this section.
79C
Investigations on behalf of corresponding Commissioners
79C Investigations on behalf of corresponding Commissioners
(1) A corresponding Commissioner, by notice in writing, may request a State Commissioner to exercise on his or her behalf or on behalf of a corresponding authorised person any investigation power that he or she may exercise under the corresponding law.
(2) A State Commissioner may only exercise a power on behalf of a corresponding Commissioner in accordance with any –
(a) conditions specified by the corresponding Commissioner at any time and approved by the State Commissioner; and
(b) conditions specified by the State Commissioner.
(3) A State Commissioner, by a certificate of authority, may authorise a person to exercise in accordance with this section any power requested to be exercised by the State Commissioner under subsection (1) .
(1) Subject to subsection (3) , a Commissioner may exercise any power under Part 9 as if he or she were the Commissioner for the purposes of that Part.
(2) Subject to subsection (3) , an authorised person may exercise any power under Part 9 as if he or she were an authorised officer.
(3) A Commissioner or an authorised person may not exercise any power referred to in subsection (1) or (2) unless he or she produces at the time of exercising the power a certificate of authority given under section 79B or 79C .
(1) A State Commissioner and a State authorised person may disclose any information relating to the affairs of a person obtained under this Part to any of the following:
(a) the Commissioner, Second Commissioner or a Deputy Commissioner under any law of the Commonwealth relating to taxation, or to any person authorised by that Commissioner, Second Commissioner or Deputy Commissioner;
(b) the Commissioner or any other officer of any State or Territory of the Commonwealth administering any law of the State or Territory relating to taxation, or to any person authorised by that Commissioner or other officer;
(2) If a State Commissioner consents to the disclosure of any information relating to the affairs of a person obtained under this Part by a corresponding Commissioner, the corresponding Commissioner and corresponding authorised person may, subject to any terms of the consent, disclose the information –
(b) to any person to whom he or she is permitted under the corresponding law to disclose information obtained under the corresponding law.
(3) If a corresponding Commissioner consents to the disclosure of any information relating to the affairs of a person obtained under a corresponding law by a State Commissioner, the State Commissioner and a State authorised person may, subject to any terms of the consent, disclose the information –
[Section 79G Inserted by No. 60 of 2002, s. 35, Applied:19 Dec 2002] The production of a document purporting to be certified by a corresponding Commissioner as a copy of, or extract from, a document furnished to, or issued by, the corresponding Commissioner is, for all purposes, sufficient evidence of the matter contained in the document, without production of the original.
(b) state in full the grounds for the objection; and
(c) be lodged with the Commissioner within the period referred to in section 82 or 83 .
(3) The grounds for objection to a reassessment are limited to the reassessment.
(4) [Section 80 Subsection (4) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002] A court or administrative review body, including the Magistrates Court (Administrative Appeals Division), does not have jurisdiction or power to consider any question concerning an assessment or decision of the Commissioner except as provided by this Part.
(5) Subsection (4) does not apply to a decision of the Commissioner under Part 7 , 8 , 9 or 11 .
81
Onus of proof
81 Onus of proof
A person making an objection has the onus of proving his or her case.
82
Time for lodging objection
82 Time for lodging objection
(1) An objection is to be lodged within 60 days after the date of service of the notice of the assessment or decision on the taxpayer.
(2) An objection is taken to have been lodged when it is received by the Commissioner.
83
Objections lodged out of time
83 Objections lodged out of time
(1) The Commissioner may permit a person to lodge an objection after the 60-day period.
(2) The person seeking to lodge an objection out of time may apply in writing stating fully –
(a) the circumstances concerning failure to lodge the objection within the 60-day period; and
(b) the reasons for that failure.
(3) The Commissioner may –
(a) grant permission unconditionally or subject to conditions; or
(b) refuse permission.
(4) A decision by the Commissioner to refuse permission or to impose conditions on permission is a non-reviewable decision.
84
Determination of objection
84 Determination of objection
(1) The Commissioner is to consider an objection and may –
(3) The Commissioner may only delegate the function to consider and the power to determine an objection to a person who –
(a) is not the person who made the assessment or decision to which the objection relates; and
(b) is not the subordinate of the person referred to in paragraph (a) .
85
Suspension of determination
85 Suspension of determination
(1) The Commissioner, by written notice served on the objector, may suspend the determination of an objection for any period during which the objector, or another person having information relevant to the objection, fails to provide information relevant to the objection that the Commissioner has requested under a taxation law.
(2) The suspension of a determination takes effect on service of the notice of suspension.
(3) [Section 85 Subsection (3) amended by No. 40 of 2012, s. 18, Applied:22 Nov 2012] The Commissioner, by written notice served on the objector, may suspend the determination of an objection pending the outcome of legal proceedings relating to a tax liability of the same kind as the tax liability that is the subject of the objection.
(1) The Commissioner is to give notice to the objector of the determination of the objection.
(2) The notice of the determination is to state the grounds for disallowing an objection or for allowing an objection in part only.
87
Recovery of tax pending objection, review or appeal
87 Recovery of tax pending objection, review or appeal
[Section 87 Amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002] The fact that an objection, review or appeal is pending does not affect the assessment or decision to which the objection, review or appeal relates and tax may be recovered as if no objection, review or appeal were pending.
88
Payment of interest following unsuccessful objection
88 Payment of interest following unsuccessful objection
Division 1 of Part 5 applies to an amount of tax required to be paid following the determination of an objection.
(2) [Section 93 Subsection (2) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002] If an appeal to a court from a decision of the Supreme Court on an appeal, or a decision of the Magistrates Court (Administrative Appeals Division) on a review, is not instituted within 30 days after the day on which the decision is made, the decision is taken to be final at the end of that period.
Division 3
Refunds following successful objection, review or appeal
Division 3 Refunds following successful objection, review or appeal
(b) [Section 94 Subsection (1) amended by No. 43 of 2016, s. 28, Applied:31 Oct 2016] apply the amount paid in excess of a requirement for payment against any liability of the person under a taxation law, or another Act of which the Commissioner has the general administration, and refund any part of the amount paid in excess that is not so applied.
(b) [Section 94 Subsection (2) amended by No. 43 of 2016, s. 28, Applied:31 Oct 2016] apply the amount paid in the relevant period in excess of a requirement for payment against any liability of the person under a taxation law, or another Act of which the Commissioner has the general administration, and refund any part of the amount paid in excess that is not so applied.
(b) if the decision was made in response to a written request from the taxpayer that included a description of the facts and circumstances on which the request was based, the date of the request for the decision.
(1) In addition to an amount refunded under this Division the Commissioner is required to pay interest on the amount calculated at the market rate referred to in section 35(1)(a) on a daily basis from whichever of the following is the later until the date of the refund:
(a) the date of payment of the amount overpaid;
(b) the date on which the Commissioner made the assessment to which the objection and appeal relates.
(a) may apply so much of any interest calculated in accordance with that subsection against any liability of the relevant person under a taxation law, or another Act of which the Commissioner has the general administration; and
(b) is not required to pay under that subsection so much of an amount of interest as is applied under paragraph (a) .
(2) The Commissioner is not required to pay interest under subsection (1) on an amount refunded unless the amount of interest exceeds $20.00.
Division 4
Other cases
Division 4 Other cases
95A
Refunds payable, &c., consequent on related objections affecting taxation liability
95A Refunds payable, &c., consequent on related objections affecting taxation liability
(1) This section applies where, as a result of an objection under section 28 of theValuation of Land Act 2001 , the valuation of any land in respect of which a land tax assessment has been made is lowered by the Valuer-General under section 30 of that Act.
(2) If this section applies –
(a) the Commissioner is, as soon as practicable, to reassess the land tax payable in respect of the revalued land; and
(b) if the Commissioner determines from the reassessment that there has been an overpayment of land tax by the taxpayer, the Commissioner is to refund the amount of the overpayment, together with interest on that amount calculated at the market rate referred to in section 35(1)(a) on a daily basis from whichever of the following is the later date until the date of the refund:
(i) the date of payment of the amount overpaid;
(ii) the date on which the Commissioner made the land tax assessment referred to in subsection (1) .
(b) by any other means approved by the Commissioner.
(2) An approval of the Commissioner may be –
(a) general or limited to a particular tax, person or payment; and
(b) unconditional or subject to any condition.
(3) If the Commissioner approves payment by a personal cheque, payment is taken to be effected when –
(a) the cheque is received by the Commissioner if that payment occurs when the Commissioner first presents the cheque to the bank for payment; or
(b) payment occurs under the cheque following presentation by the Commissioner.
(4) An approval of a means of payment other than personal cheque may include a stipulation as to when payment by that means is taken to be effected.
(5) The Commissioner may vary or cancel an approval under this section.
97
Adjustments
97 Adjustments
(1) If a single amount of tax payable is not a multiple of a dollar, the Commissioner may decrease the amount to an amount not lower than the nearest dollar.
(2) If the Commissioner aggregates 2 or more amounts of tax payable and the aggregated amount is not a multiple of a dollar, the Commissioner may decrease the aggregated amount to an amount not lower than the nearest dollar.
98
Valuation of foreign currency
98 Valuation of foreign currency
(1) If a single amount involved in the calculation of tax is not in Australian currency, the amount is to be converted to Australian currency at the buy rate of exchange reported by the Reserve Bank and applicable at the date on which the liability to pay the tax arose.
(2) This section is subject to a provision of another taxation law governing the calculation of tax where an amount involved in the calculation is not in Australian currency.
A document or a copy of a document bearing the written, printed or stamped signature or name of the Commissioner or a person described in the document as a delegate of the Commissioner is, in the absence of evidence to the contrary, taken to have been lawfully issued by the Commissioner.
101
Evidence of assessment
101 Evidence of assessment
Production of a notice of assessment or of a document signed by the Commissioner purporting to be a copy of a notice of assessment is conclusive evidence –
(a) of the due making of the assessment; and
(b) that the amount and all particulars of the assessment are correct, except in any proceedings relating to objections or appeal in which it is proof in the absence of evidence to the contrary.
102
Certificate evidence
102 Certificate evidence
A certificate signed by the Commissioner that states any of the following matters is admissible in proceedings under a taxation law and, in the absence of evidence to the contrary, is proof of the matters stated in the certificate:
(a) that the person named in the certificate is liable to pay tax;
(b) that an assessment of tax has been made in relation to circumstances specified in the certificate;
(c) that the amount of tax, a penalty or interest specified in the certificate is payable by a person named in the certificate or has been paid in whole or in part by or on behalf of a person so named;
(d) that a document specified in the certificate was posted to, delivered to, or served personally on, a person named in the certificate on a day specified in the certificate;
(e) that a person named in the certificate is, or is not, registered or licensed as required by the relevant taxation law;
(f) that a return or statement required by a taxation law has been, or has not been, lodged by or on behalf of a person named in the certificate on or as at a day specified in the certificate;
(g) that a person named in the certificate is, or was, an authorised officer on the date specified in the certificate.
103
Copies and extracts of certain documents
103 Copies and extracts of certain documents
A document signed by the Commissioner purporting to be a copy of, or an extract from, a return lodged with the Commissioner or a document issued by the Commissioner is admissible in proceedings under a taxation law without production of the original.
104
False or misleading information and statements
104 False or misleading information and statements
(1) A person must not –
(a) make a record required under a taxation law knowing it to contain any matter that is false or misleading; or
(b) include in a record required under a taxation law any matter knowing it to be false or misleading.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 500 penalty units; or
(b) in any other case, a fine not exceeding 100 penalty units.
(2) A person, for the purposes of a taxation law, must not –
(a) make a statement, orally or in writing, to a tax officer knowing it to be false or misleading; or
(b) omit any matter from a statement knowing that without that matter the statement is false or misleading; or
(c) give information, orally or in writing, to a tax officer knowing it to be false or misleading.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 500 penalty units; or
(b) in any other case, a fine not exceeding 100 penalty units.
105
Failure to lodge documents
105 Failure to lodge documents
A person must not fail to lodge a record or return that is required to be lodged by a taxation law.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 200 penalty units; or
(b) in any other case, a fine not exceeding 40 penalty units.
106
Defence relating to records
106 Defence relating to records
A person is not guilty of an offence in relation to a requirement under Part 8 if the person proves that –
(a) the person took reasonable care to comply with the requirement; or
(b) non-compliance with the requirement was caused solely because of circumstances beyond the person's control.
107
Falsifying or concealing identity
107 Falsifying or concealing identity
A taxpayer must not –
(a) falsify or conceal the identity, or the address or location of a place of residence or business, of the taxpayer or of another person; or
(b) by act or omission, do anything that facilitates the falsification or concealment of the identity, or the address or location of a place of residence or business, of the taxpayer or of another person.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 500 penalty units; or
(b) in any other case, a fine not exceeding 100 penalty units.
108
Tax evasion
108 Tax evasion
A person must not, by a deliberate act or omission, evade or attempt to evade tax.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 1 000 penalty units; or
(b) in any other case, a fine not exceeding 200 penalty units or a term of imprisonment not exceeding 2 years, or both.
109
Offences by bodies corporate
109 Offences by bodies corporate
(1) If a body corporate contravenes a provision of a taxation law, a person who is concerned in, or takes part in, the management of the body corporate is taken to have contravened that provision.
(2) It is a defence in proceedings under subsection (1) for a person to prove that –
(a) the body corporate contravened the provision without the person's knowledge; or
(b) the person was not in a position to influence the conduct of the body corporate in relation to its contravention of the provision; or
(c) the person, if in that position, used all due diligence to prevent the contravention by the body corporate.
(3) A person may be convicted of a contravention of a provision of a taxation law whether or not the body corporate has been convicted of its contravention.
(4) This section does not affect a liability imposed on a body corporate for an offence committed by it against a taxation law.
(5) For the purpose of this section, the following persons are persons who are concerned in, or take part in, the management of a body corporate:
(a) a director of the body corporate;
(b) a secretary of the body corporate;
(c) a receiver and manager of property of the body corporate;
(d) an administrator of a deed of arrangement executed by the body corporate;
(e) a liquidator of the body corporate appointed in a voluntary winding-up of the body corporate;
(f) a trustee or other person administering a compromise or arrangement made between the body corporate and another person or other persons.
110
Offences by partnerships and associations
110 Offences by partnerships and associations
A reference in a taxation law to an offence by a partnership or an unincorporated association is –
(a) in the case of a partnership, a reference to each member of the partnership; and
(b) in the case of an unincorporated association, a reference to each member of the committee of management of the association.
111
Continuing offences
111 Continuing offences
(1) A person may be convicted of a second or subsequent offence for a failure to do an act if the failure continues beyond the period or date in respect of which the person is convicted for the failure.
(2) The maximum penalty for the offence is the same whether it is a second or subsequent offence.
112
Tax liability unaffected by payment of penalty
112 Tax liability unaffected by payment of penalty
The payment by a person of a penalty imposed by a court does not relieve the person from the payment of any other amount the person is liable to pay under a taxation law.
113
Time for commencing prosecutions
113 Time for commencing prosecutions
A prosecution for an offence against a taxation law may be commenced at any time within 3 years after the alleged commission of the offence.
(c) taking into account the matters set out in section 113C , it is reasonable to conclude that a person, whether alone or with other persons, who entered into or carried out the scheme, or part of the scheme, did so for the sole or dominant purpose of enabling that person to obtain such a, or another, tax benefit from the scheme.
(2) For the purposes of subsection (1) , it does not matter –
(a) whether the scheme, or any part of the scheme, is entered into or carried out in Tasmania or elsewhere; or
(b) whether or not the tax benefit that the person obtained, or would have obtained, is the same kind of tax benefit referred to in subsection (1)(a) .
113C
Matters to be considered when determining purpose of scheme
113C Matters to be considered when determining purpose of scheme
(a) the manner in which the scheme, or part of the scheme, was entered into or carried out by the person;
(b) the form and substance of the scheme or part of the scheme, including –
(i) the legal rights and obligations of the person under the scheme or part; and
(ii) the economic and commercial substance of the scheme or part;
(c) the time when the person entered into or carried out the scheme or part of the scheme and the length of the period during which the person was involved in carrying out the scheme or part of the scheme;
(d) the purpose of –
(i) this Act; and
(ii) any taxation law that is relevant to the scheme or part of the scheme; and
(iii) a provision of this Act or such a taxation law –
whether or not that purpose is expressly stated in this Act, the taxation law or the provision;
(e) the effect that this Act, other than this Division, or a taxation law would have in relation to the scheme or part of the scheme;
(f) any change in the person's financial position that has resulted, will result or may reasonably be expected to result from the person entering into or carrying out the scheme or part of the scheme;
(g) any change in the financial position of any other person who is or has been connected with the person, through business or family or in any other manner, that has resulted, will result or may reasonably be expected to result from the person's connection with the scheme or part of the scheme;
(h) any other consequence for the person, or another person referred to in paragraph (g) , that results, will result or may reasonably be expected to result from entering into or carrying out the scheme or part of the scheme or from the person's or other person's connection with the scheme or part of the scheme;
(i) the nature of the connection between another person referred to in paragraph (g) and the person;
(j) the circumstances surrounding the scheme or part of the scheme;
(k) the circumstances surrounding the entry of the person into the scheme or part of the scheme or the carrying out by the person of the scheme or part of the scheme.
[Section 113E of Part 11 Inserted by No. 40 of 2006, s. 34, Applied:18 Dec 2006] The amount of the tax benefit obtained by a person who entered into or carried out a scheme of a kind referred to in section 113B(1) , or part of such a scheme, is the difference between the amount of tax payable and the amount of tax that would have been payable had that person not entered into or carried out that scheme or that part of such a scheme.
113F
Assessments and reassessments if tax benefit obtained from scheme
113F Assessments and reassessments if tax benefit obtained from scheme
(1) If a person has obtained, or would but for this Division obtain, a tax benefit from entering into or carrying out a scheme of a kind referred to in section 113B(1) , or part of such a scheme, the Commissioner may –
(a) in making an assessment of tax liability under section 18 , include as part of the person's tax liability the amount of the tax benefit obtained or that would be obtained; or
(b) reassess the person's tax liability under section 19 so that the person's tax liability includes the amount of the tax benefit obtained.
(2) If the Commissioner takes action under subsection (1) , the Commissioner must notify the person, in writing, that he or she has done so and his or her reasons for doing so.
114
Public officer of body corporate
114 Public officer of body corporate
(1) The Commissioner, by written notice served on a body corporate, may require the body corporate to appoint, within a period specified in the notice, a natural person whose principal place of residence is in Tasmania as a public officer of the body corporate for the purposes of the taxation laws, and to keep the office of public officer constantly filled by such a person.
(2) An appointment of a public officer is not duly made until written notice of the appointment, specifying the name and residential address of the officer, has been lodged with the Commissioner.
(3) [Section 114 Subsection (3) amended by No. 42 of 2001, Sched. 1, Applied:15 Jul 2001] The Commissioner, by notice served on the person and the body corporate, may appoint a director, a secretary or an executive officer, within the meaning of the Corporations Act, of a body corporate as the public officer of the body corporate if the body corporate –
(a) does not make an appointment as required; or
(b) does not keep the office of public officer constantly filled as required.
115
Liability of public officer
115 Liability of public officer
(1) The public officer of a body corporate is answerable for the discharge of all obligations imposed on the body corporate under a taxation law and, in case of default, is liable to the same penalties.
(2) Anything that the public officer of a body corporate is required to do and does in his or her representative capacity is taken to have been done by the body corporate.
(3) The absence or non-appointment of a public officer does not excuse the body corporate from the necessity of complying, or from a penalty for failure to comply, with a provision of a taxation law.
(4) Any proceedings brought under a taxation law against the public officer of a body corporate are taken to have been brought against the body corporate, and the body corporate is liable jointly with the public officer for any penalty imposed on the public officer or for compliance with any order made against the public officer.
116
Day of service of document or payment of money
116 Day of service of document or payment of money
If a document is served on or lodged with the Commissioner or a payment of money is tendered to the Commissioner at a time on a day that is after the ordinary hours of business when the offices of the Commissioner are open to the public on that day, the document or payment is taken to have been served on, lodged with or tendered to the Commissioner on the following business day.
117
Service on agents and members
117 Service on agents and members
(1) If a person has actual or apparent authority to accept service of a document on behalf of another person, the Commissioner, for the purposes of a taxation law, may serve a document on that person.
(2) Service of a 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 constitutes, for the purposes of a taxation law, service of the document on each member of the partnership or on each member of the association or other body of persons.
118
Service on body corporate
118 Service on body corporate
(1) Service of a document on the public officer of a body corporate is sufficient service on the body corporate for the purposes of a taxation law.
(2) If a body corporate does not have a public officer, service on a person acting or appearing to act in the business of the body corporate is sufficient service on the body corporate for the purpose of a taxation law.
(3) A document served on, or requirement made of, the public officer of a body corporate is taken to have been served on, or made of, the body corporate.
instrument has the meaning given to that term in the Duties Act 2001 .
119
Regulations
119 Regulations
(1) The Governor may make regulations for the purpose of this Act.
(2) Regulations may be made so as to apply differently according to any matter, condition, limitation, restriction, exception or circumstance specified in the regulations.
(3) The regulations may –
(a) provide that a contravention of, or a failure to comply with, any of the regulations is an offence; and
(b) in respect of such an offence, provide for the imposition of a fine not exceeding 50 penalty units and, in the case of a continuing offence, a further fine not exceeding 10 penalty units for each day during which the offence continues.
(4) The regulations may authorise any matter to be determined, applied or regulated by any person or body.
(5) The regulations may confer a power and impose a duty on a specified person or a specified class of persons.
(6) Regulations may contain provisions of a savings and transitional nature consequent on the enactment of this Act.
(7) A provision referred to in subsection (6) may take effect from the day on which this Act commences or a later day.
120
Savings and transitional
120 Savings and transitional
The savings and transitional provisions set out in Schedule 1 have effect.
120A
Savings and transitional provisions consequent on repeal of Revenue Measures Act 2005
120A Savings and transitional provisions consequent on repeal of Revenue Measures Act 2005
(1) Notwithstanding the repeal of the Debits Duties Act 2001 by the Revenue Measures Act 2005 , the Commissioner may recover from an account holder, financial institution, credit card holder or credit card provider, each within the meaning of the Debits Duties Act 2001 as in force immediately before the repeal, any duty that relates to a transaction made before 1 July 2005 and that was unpaid at that day.
The person holding office as Commissioner of Pay-roll Tax immediately before the commencement day continues, on that day, as Commissioner of State Revenue under this Act.
2. Assessments
(1) Part 3 applies to the assessment of a tax liability whether the liability arises before, on or after the commencement day.
(2) An assessment made under a taxation law before the commencement day is taken, on that day, to have been made under this Act.
3. Refunds
(1) Part 4 applies to the refund or recovery of tax paid before the commencement day.
(2) Part 4 does not apply to an application for a refund made but not determined before the commencement day.
4. Interest
(1) Interest in respect of a tax default that occurred before the commencement day accrues from that day in accordance with Division 1 of Part 5 .
(2) The Commissioner may remit interest in respect of any interest that accrued under a taxation law before the commencement day.
5. Penalty tax
(1) Division 2 of Part 5 does not apply to a tax default that occurred before the commencement day.
(2) The Commissioner may remit penalty tax in respect of any penalty tax imposed on a taxpayer by a taxation law before the commencement day.
(a) the Commissioner may make an assessment under this Act of any additional tax that would have been payable or assessable under that taxation law in relation to the default; and
(b) this Act applies as if the additional tax were penalty tax.
additional tax means an additional amount payable by way of tax, penalty tax, fine or duty under a taxation law as in force immediately before the commencement day.
6. Approval of special tax return arrangements
Division 2 of Part 6 applies to an approval under a taxation law and in force immediately before the commencement day.
7. Collection of unpaid tax
(1) Part 7 applies to tax that is payable but unpaid immediately before the commencement day.
(2) Any proceedings under a taxation law in relation to the recovery of unpaid tax not completed before the commencement day may, on or after that day, be completed under that law.
8. Records
Sections 61 , 62 , 63 and 64 apply to records kept under a taxation law before the commencement day.
9. Secrecy
Division 2 of Part 9 applies to information obtained by a tax officer or other person before the commencement day.
10. Objections and appeals
(1) The provisions of Part 10 apply on and after the commencement day in relation to –
(a) any assessment made under a taxation law before that day as if it were an assessment under this Act; and
(b) any decision of the Commissioner that may be the subject of objection under a taxation law in force immediately before the commencement day as if it were a decision that may be the subject of objection under that Part.
(2) Subclause (1) does not apply to any assessment or decision if an objection has been lodged against it under a taxation law before the commencement day.
(3) Appeal proceedings in relation to a decision on an objection lodged under a taxation law before the commencement day may be commenced or continued under that law.
(a) any refusal by the Commissioner to refund tax paid or purportedly paid that was made before the commencement of the Taxation Law (Miscellaneous Amendments) Act 2002; and
(b) a failure by the Commissioner to refund the tax within 3 months after the application for the refund is lodged that is taken to be a refusal to refund the tax.
Sections 102 and 103 apply on and after the commencement day in relation to proceedings relating to a taxation law commenced on or after that commencement, whether the proceedings relate to matters or things occurring before, on or after that day.
12. Refunds where period altered by Taxation and Related Legislation (Miscellaneous Amendments) Act 2016
[Schedule 1 Amended by No. 43 of 2016, s. 30, Applied:31 Oct 2016] The amendments to sections 28 and 29 made by the Taxation and Related Legislation (Miscellaneous Amendments) Act 2016 do not apply in relation to a payment, or purported payment, under a taxation law if an application for a refund was, before the day on which those provisions were so amended, made under section 29 in relation to the payment or purported payment.
Source text: opening excerpt
Sourced from Tasmanian Legislation Online (legislation.tas.gov.au), CC BY 4.0.
Part 1 Preliminary
Part 1 Preliminary
1 Short title
1 Short title
This Act may be cited as the Taxation Administration Act 1997 .
2 Commencement
2 Commencement
This Act commences on a day to be proclaimed.
3 Interpretation
3 Interpretation
[Section 3 Amended by No. 60 of 2002, s. 33, Applied:19 Dec 2002] In this Act, unless the contrary intention appears –
approval means an approval referred to in Division 2 of Part 6 ;
approved form means a form approved by the Commissioner;
assessment means –
(a) an assessment made under Part 3 of the tax liability of a person; and
(b) a reassessment; and
(c) a compromise assessment;
authorised officer means –
(a) the Commissioner; and
(b) a person appointed as an authorised officer under section 15 ;
[Section 3 Amended by No. 82 of 2000, Sched. 1, Applied:13 Dec 2000]business day means a day other than a Saturday, a Sunday or a statutory holiday as defined in the Statutory Holidays Act 2000 ;
charge includes pass on;
commencement day means the day on which this Act commences;
Commissioner means the Commissioner of State Revenue referred to in ;
Establishes a statutory returns regime (Pt 6), including Commissioner power to approve special return arrangements (ss 49-52) and to require endorsement or exemption conditions for stamping (s 53).
Confers enforcement tools: recovery through court proceedings and other means (s 55), joint and several liability (s 56), collection from third parties (s 57) with indemnities (s 58), arrangements for extensions and instalments (s 59), seizure powers on entry (s 71) and search warrants (s 72).
Sets out record-keeping obligations including standards of accessibility, language and retention periods (ss 60-64).
Gives authorised officers statutory powers to require information and documents, to take statements on oath or statutory declaration, to enter premises (subject to notice and residential limits), to seizure of unstamped instruments, and to retain records for limited periods (ss 65-71).
Establishes secrecy obligations and permitted disclosures, including specified bodies that may receive tax information (ss 76-79), and excludes the Right to Information Act from applying to tax information obtained under the Act (s 76A).
Provides for reciprocal investigative and information-sharing arrangements with "corresponding" Commonwealth, State or Territory taxation authorities and their authorised officers (Pt 9A).
Prescribes the administrative objection, review and appeal pathway (Pt 10), including statutory timelines (ss 80-93) and the rule that tax may be recovered pending objection or appeal (s 87).
Introduces an explicit tax-avoidance division (Div 3A, ss 113A-113F) authorising the Commissioner to assess or reassess to include tax benefits obtained from schemes entered into for the sole or dominant purpose of obtaining a tax benefit (s 113F).
The Act also places several limits on judicial or administrative review. Section 5 declares that where the Act designates a decision "non-reviewable", courts and administrative review bodies lack jurisdiction to question validity or correctness; Pt 10 provides a structured objection/review route and limits outside judicial review (s 80(4)). The Commissioner is given substantial discretion across the operation of the system (for example, delegation under s 14; remission of interest and penalty tax ss 38, 45; approval and conditions for special return arrangements ss 49-52; and power to extend lodgment times s 48).
Taken as a mechanics-first summary, the Act centralises assessment and collection authority in the Commissioner, sets out compulsory information and record-keeping duties with criminal and civil penalties, establishes inspection, seizure and warrant powers, prescribes interest and penalties with remission powers, constrains external review in identified circumstances, and provides formal pathways for objections and inter-jurisdictional cooperation.
Main concepts
The Act’s operational vocabulary is concentrated and recurring. The following are the primary legal concepts the Act establishes and repeatedly deploys:
Commissioner and authorised officers: The Commissioner of State Revenue is the statutory administrator; the Minister appoints a State Service officer or employee to the role (s 7). The Commissioner has the “general administration of the taxation laws” and may do anything necessary to give effect to them (s 8). The Commissioner may appoint authorised officers (s 15), issue identity cards (s 16), delegate functions other than the power of delegation (s 14), engage consultants and contractors (s 13), and appear in litigation as “Commissioner of State Revenue” (s 10).
Taxation law and tax: “Taxation law” is defined in s 4; it is a closed list of State Acts (this Act, Duties Act 2001, Land Tax Act 2000, Payroll/Pay-roll Acts and others expressly named). “Tax” includes the primary tax/duty, interest and penalty tax and "any other amount payable by a taxpayer under a taxation law" (s 3).
Assessment, reassessment, compromise assessment: The Commissioner may make assessments (s 18) and reassess (s 19). Reassessment is time-limited to 5 years after the initial assessment except for defined exceptions (s 19(3)). A compromise assessment is an assessment agreed with the taxpayer when determination would be complex or costly; reassessment of such assessments is tightly restricted and, if agreed, the assessment is non-reviewable (s 22).
Returns and approved forms: Returns must be lodged in approved form (s 46) and are taken to be lodged when received by the Commissioner (s 47). The Commissioner may approve special return arrangements, including electronic lodgment, exemptions and conditions (ss 49-52).
Information powers and obligations: Taxpayers and tax agents must include all information necessary for a proper assessment in instruments and returns (s 20), and the Commissioner may require specified information in land transfers and beneficial ownership changes (s 20A). Authorised officers may require information, compel attendance and examine records (s 65), and may enter premises in specified circumstances (s 70).
Record-keeping duties: Persons must keep records necessary to assess tax liability (s 60), retain them for at least 5 years (s 63), ensure accessibility (s 61), keep them in English or readily convertible form (s 62), and are prohibited from destroying required records (s 64).
Interest and penalty tax: Interest accrues on tax defaults from the end of the last day for payment until the day it is paid (s 34). The interest rate is a market-rate component (linked to 90-day Bank Accepted Bill yields) plus a premium component (s 35). Penalty tax is quantified as a percentage of unpaid tax with aggravating and mitigating adjustments (ss 39-44).
Enforcement tools: The Commissioner may recover tax through court proceedings (s 55), collect jointly and severally (s 56), collect from third parties (s 57) and require payment arrangements (s 59). Authorised officers have seizure powers for unstamped instruments (s 71), and the Commissioner may obtain search warrants (s 72).
Secrecy and permitted disclosure: Tax officers are bound by secrecy (s 76) but may disclose in specific circumstances and to specified persons (s 77). The Act expressly excludes the Right to Information Act from applying to tax information obtained under this Act (s 76A). Division 3A introduces an anti-avoidance scheme (ss 113A-113F) focused on schemes entered into for the sole or dominant purpose of obtaining tax benefits.
Procedural rights: Taxpayers have rights to object (s 80), to seek review in the Magistrates Court (Administrative Appeals Division) or appeal to the Supreme Court (s 89), subject to payment or Commissioner permission (s 89(3)). Time limits for objections are provided (s 82).
These concepts are the building blocks of the Act’s allocation of decision rights, enforcement instruments, procedural guarantees, and disclosure channels. Many operational choices in the Act convert policy questions into administrative discretion points: what records to require (s 60(3)), who qualifies for special return arrangements (s 49), when to remit interest or penalty tax (ss 38, 45), and when to exercise investigatory entry and seizure powers (ss 70-71).
Who it affects
The Act affects a clearly delineated set of actors and several categories of third parties by operation and by reference to the statutory obligations and powers it creates.
Primary affected parties
Taxpayers. Defined in s 3, a taxpayer is any person assessed as liable to pay tax, who has paid tax, or who is liable or may be liable to pay tax. The Act places record keeping obligations (ss 60-64), return lodgment duties (Pt 6), informational duties (s 20), exposure to assessments and reassessments (ss 18-19), interest and penalty tax liabilities (Pt 5), and enforcement and recovery risk (Pt 7).
Tax agents. The Act expressly recognises tax agents and places duties and possible defences on them (s 3, s 20(3)). Tax agents may be the person required to lodge information in relation to land transfers under s 20A(1)(b) and may be authorised to act under approval arrangements (ss 49-52).
Bodies corporate and their management. Corporate entities are taxpayers and face statutory maxima for penalties higher than individuals under many offence provisions (eg ss 20(1) penalties, ss 60(1), 66(1), 73(1), 104(1)). The Commissioner may require appointment of a public officer and that officer is liable for compliance obligations (ss 114-115).
Secondary affected parties and institutions
Third-party payors and intermediaries. Section 57 allows the Commissioner to require third parties (persons who owe money to the taxpayer, hold funds for the taxpayer, hold money on account of a person to be paid to the taxpayer, or have authority to pay money to the taxpayer) to pay unpaid tax instead of the taxpayer. Those third parties are subject to statutory notice and potential fiduciary/operational impacts and are indemnified by s 58 when they comply.
Property and land administration actors. Section 20A compels information lodging in land transfers and changes in beneficial ownership; the Commissioner must provide that information to the Valuer-General and the Recorder of Titles (s 20A(7)). Section 53 provides for approvals that can exempt instruments from stamping if endorsement conditions are satisfied, with consequences for stamping and liabilities.
Other agencies and officials. The permitted disclosure list in s 77(1)(e) includes the Ombudsman, Recorder of Titles (s 77(1)(ia)), commissioned police officers, the State Archivist, Australian Statistician, Auditor‑General, ASIC, Australian Crime Commission and Australian Federal Police, among others; recipients may receive tax information under stated conditions.
Courts and review bodies. The Act constrains non-reviewable decisions (s 5) and establishes a structured internal objection/review path (Pt 10) and judicial review and appeal routes into designated courts (s 89). The Magistrates Court (Administrative Appeals Division) and Supreme Court are named forums under s 89.
Operational staff and intermediaries
Commissioner, Deputy/Assistant Commissioners, authorised officers and other staff (ss 7, 11-15) whose powers to administer, investigate and enforce are central to the Act. The Commissioner may delegate broadly (s 14), appoint authorised officers (s 15) and issue identity cards (s 16). The Commissioner can engage consultants and contractors (s 13) and issue approvals and conditions for special return arrangements (ss 49-52).
In short: the Act imposes obligations on taxpayers and tax agents; creates enforcement exposure for third-party intermediaries holding taxpayer funds; interacts operationally with land administration (Valuer‑General and Recorder of Titles); empowers public servants and authorised officers in the Commissioner’s service; and constrains external judicial review in identified circumstances. The Act distinguishes natural persons, tax agents and bodies corporate in penalty scales and also establishes mechanisms that can materially affect private contractual and property transactions (notably s 20A information requirements tied to stamping and endorsements, and s 57 third-party collection notices).
Key duties and rights
This section distils principal statutory duties imposed on regulated parties and the administrative rights afforded to taxpayers and others.
Key duties (what regulated persons must do)
Provide full information in instruments and returns. Section 20(1) and (2) mandate that taxpayers and tax agents include all information necessary for proper assessment in instruments and returns. Penalties are specified (up to 100 penalty units for bodies corporate, 20 for others).
Lodge land-transfer information. Section 20A requires transferees, persons changing beneficial ownership, tax agents, or authorised persons to lodge specified information in an approved form at transfer/beneficial ownership change. Non-compliance can block stamping/endorsement under s 20A(2).
Keep and produce records. Section 60 imposes an obligation to keep records necessary to enable a person’s tax liability to be properly assessed; s 61 requires accessibility for production to the Commissioner; s 62 sets language/form standards; s 63 mandates retention for at least 5 years. Penalties are set for breaches.
Comply with notices requiring information, attendance and records. Under s 65 an authorised officer may require information, attendance to give evidence, or production of records; s 66 requires compliance within the specified period, with penalties and court-ordered compliance available.
Stamping and endorsement rules. Section 53 restricts endorsements to instruments that an approval covers; false endorsements carry penalties.
Key rights and remedies (what taxpayers may do)
Right to be assessed and to receive notice. The Commissioner may make assessments (s 18); when an assessment is made the Commissioner may serve a notice on the taxpayer, and notices must set out the amount, the interest/penalty rate, and the due date (s 24).
Rights of objection and review. Taxpayers may object to assessments (except compromise assessments and certain other categories) in writing with full grounds of objection (s 80). Time for lodging is typically 60 days (s 82). The Commissioner must consider an objection and may allow or disallow it (s 84). Taxpayers may seek review by the Magistrates Court (Administrative Appeals Division) and appeal to the Supreme Court under the timelines and conditions in s 89.
Refund applications and refunds. A taxpayer who claims entitlement may apply for a refund under s 28 (in approved form) within the time limits set (generally 5 years; s 28(3)). If the Commissioner is satisfied a person has overpaid, the Commissioner must refund or apply the overpayment against other liabilities (s 29).
Interest on refunds. The Commissioner must pay interest on approved refunds at the market-rate component (s 29A, s 35) and interest on successful objections/reviews/appeals (s 95), subject to minimum thresholds ($20).
Procedural protections in information-gathering. Notices to attend may be required to indicate if the information is to determine the person's tax liability (s 65(2)); attendees are to be paid witness expenses except where the person whose liability is being investigated (s 69). There is a defence of reasonable compliance for failures to meet requirements if the person exercised reasonable diligence or was prevented by circumstances beyond their control (s 74, s 106).
Remedies after successful objection or appeal. Where objections or reviews succeed, the Commissioner must give effect and refund overpayments or apply excess against liabilities (s 93-94). Section 95 prescribes interest payable in those situations.
Rights and duties of the Commissioner and authorised officers
Broad discretionary powers. The Commissioner has power to administer taxation laws generally (s 8), may make or withdraw assessments (ss 18, 23), extend lodgment times (s 48), approve special arrangements (s 49), impose conditions (s 51), remit interest and penalty tax (ss 38, 45), and enter into reciprocal arrangements under Pt 9A. The Commissioner also has enforcement functions,recovery, collection from third parties, seizure under warrant (ss 55-58, 71-72).
Duty to preserve secrecy with defined disclosure pathways. Tax officers are prohibited from disclosure of information obtained under the Act except under permitted circumstances (s 76, s 77). The Commissioner may disclose non-identifying information more broadly (s 77(2)).
Operational interactions between duties and rights
Payment obligations and challenge. Even when objection, review or appeal is pending, tax may be recovered as if no proceeding were pending (s 87), and taxpayers who wish to review or appeal generally must first pay the tax or obtain the Commissioner’s permission (s 89(3)). This structural rule shifts practical burdens onto taxpayers seeking review.
Non-reviewable and compromise assessments. The Act allows certain decisions to be made non-reviewable (s 5 and s 22(4) for agreed compromise assessments), narrowing judicial or administrative challenges where the Act so designates.
Collectively these duties and rights allocate day-to-day compliance tasks to taxpayers and their agents, while concentrating operational discretion, investigatory powers and final enforcement rights in the Commissioner and authorised officers. The Act embeds default timelines and remedies but also makes extensive use of administrative discretion,approvals, remissions, conditions, extensions,that both enable operational flexibility and create compliance uncertainty for regulated persons.
Penalties and enforcement
The Act establishes a combined framework of administrative (interest, penalty tax), civil (recovery as a debt), and criminal-style penalties for non-compliance, together with statutory enforcement instruments for investigation and recovery.
Interest and penalty tax
Interest on tax defaults. If a tax default occurs, interest accrues on unpaid tax from the day after the last day for payment until payment, calculated daily at the interest rate defined in s 35 (s 34(1)). Interest applies to defaults including failure to pay penalty tax (s 34(2)), but not to defaults consisting of failure to pay interest (s 34(3)). Interest accrues only when the amount exceeds $20 (s 36).
Interest rate mechanism. Section 35 prescribes the interest rate as the market rate component (Bank Accepted Bill 90‑day yield for May preceding the financial year, rounded) plus a premium component (8% pa unless the Minister specifies otherwise by order). The Minister may specify either component by order (s 35(2)(b), s 35(4)(b)).
Penalty tax. If a tax default occurs, penalty tax is payable in addition to the unpaid tax (s 39(1)-(2)), normally at 25% of unpaid tax (s 40(1)). The Commissioner may increase the penalty to 75% where the default resulted from intentional disregard of a taxation law (s 40(2)). The Commissioner may remit penalty tax where reasonable care was exercised or where the default resulted from circumstances beyond the taxpayer’s control (s 40(3)). Discounts for voluntary disclosure apply: 80% reduction if adequate written disclosure is made before notice of an investigation (s 41(1)); 20% reduction if disclosure is made after notice of investigation but before completion and identifies the default precisely (s 41(2)). Concealment during an investigation increases penalty tax by 20% (s 42). A minimum monetary threshold applies: penalty tax is not imposed if it is less than $20 (s 43).
Fines and offences
False or misleading records/statements. Section 104 carries fines for making false or misleading records or statements: up to 500 penalty units for bodies corporate or 100 penalty units for others.
Failure to lodge. Section 105 penalises failure to lodge required records or returns: up to 200 penalty units for bodies corporate or 40 penalty units for others.
Obstruction and non-compliance with investigatory requirements. Section 73 establishes fines for preventing or hindering the Commissioner or an authorised officer or failing to comply without reasonable excuse; maximums are 500 penalty units for bodies corporate or 100 penalty units for others.
Tax evasion. Section 108 creates a specific offence of evading or attempting to evade tax by deliberate act or omission with high maximum penalties: for bodies corporate up to 1,000 penalty units; for others up to 200 penalty units or imprisonment up to 2 years, or both.
Impersonation. Section 75 prohibits impersonating the Commissioner or an authorised officer, with penalties up to 100 penalty units.
Falsifying identity and concealment. Section 107 penalises falsifying or concealing identity or residence with maximum penalties up to 500/100 penalty units depending on corporate status.
General corporate liability. Section 109 holds persons involved in management liable for corporate contraventions, subject to defences; individuals and companies can be separately convicted (s 109).
Enforcement instruments and recovery mechanisms
Recovery in court and other means. The Commissioner may recover unpaid tax in a court of competent jurisdiction and may recover associated costs and expenses (s 55). The Commissioner may use any other lawful means prior to court action and recover reasonable costs incurred (s 55(2)).
Joint and several liability and contribution. Where two or more persons are jointly/severally liable, the Commissioner may recover the whole amount from any one of them (s 56). A person who pays under this section has rights of contribution from others (s 56(3)).
Third-party collection. Section 57 authorises notices to persons who owe money to, or hold money for, the taxpayer (or hold money on account of another for payment to the taxpayer) requiring payment of unpaid tax. The notice must be copied to the taxpayer (s 57(2)), and statutory penalties apply for non-compliance (s 57(5)). Section 58 indemnifies third-party payors who comply.
Seizure and entry. Authorised officers may enter premises believed to hold relevant records (s 70), exercise specified powers on entry including requirement to produce records, answer questions and seizure of instruments that ought to be stamped but are not (s 71). Seized items are receipted (s 71(2)) and may be destroyed in certain circumstances (s 71(3)). Search warrants may be obtained from a magistrate if there are reasonable grounds (s 72).
Civil compulsion and court orders. If a person fails to comply with s 65 notices, the court may impose penalties and order compliance, and require other necessary actions to ensure effectiveness (s 66(2)).
Discretionary mitigation and administrative sanctions
Remittance and reimposition. The Commissioner may remit interest and penalty tax “in any circumstances the Commissioner considers appropriate” and may later reimpose all or part of them (ss 38(1)-(2), 45(1)-(2)). The Commissioner may also extend lodgment times (s 48), enter into instalment arrangements (s 59) and impose conditions on such decisions (s 59(2)).
Minimum thresholds. Interest and penalty tax are not chargeable for amounts below $20 (ss 36, 43), and the Commissioner need not pay refund interest unless it exceeds $20 (s 29A(3), s 95(2)).
Process limits and prosecutorial timing
Time limit for prosecutions. Section 113 sets a 3-year time limit for commencing prosecutions for offences against a taxation law.
Non-reviewable decisions. Section 5 removes jurisdiction from courts and administrative review bodies where a decision is designated "non‑reviewable" by the Act; compromise assessments made with agreement are expressly non-reviewable (s 22(4)).
Incentive and compliance structure
The Act combines monetary sanctions (interest, penalty tax, fines), criminal sanctions (evading tax), and strong civil recovery remedies (third-party notices, seizure, summary recovery) to create enforcement incentives for taxpayers to lodge accurate returns, keep accessible records and cooperate with investigations. Simultaneously, the Act provides administrative remedies,remission, extension, instalments,controlled by Commissioner discretion, which can reduce enforcement costs in practice but also increases reliance on administrative decisions for taxpayers seeking relief.
How it interacts with other laws
The Act is designed to operate within a dense regulatory and administrative environment and contains multiple cross-references and interaction rules with Commonwealth, State and other statutory schemes.
Scope of "taxation laws" and cross-references
Section 4 lists the taxation laws to which the Act applies, including the Duties Act 2001, Land Tax Act 2000, and the Payroll Tax Acts. That list determines the substantive taxes and statutory instruments for which the administrative machinery of this Act applies.
The Commissioner may perform functions and exercise powers of a State taxation officer under the Commonwealth Taxation Administration Act 1953 (s 9), integrating State administrative practice with Commonwealth frameworks where appropriate.
Evidence, certification and court interaction
The Act creates evidentiary presumptions that support administrative enforcement: notices of assessment or documents signed by the Commissioner are conclusive evidence of due making of the assessment and of particulars, except in objection/appeal proceedings (s 101); certificates signed by the Commissioner are admissible proof of enumerated matters (s 102); and copies/extracts of returns or Commissioner-issued documents are admissible without original production (s 103). These provisions interact with ordinary rules of evidence and reduce litigation friction in tax recovery proceedings in State courts.
Secrecy and information sharing with other agencies
Part 9 contains secrecy protections (s 76) but also enumerates permitted disclosures to a range of State and federal agencies and officers (s 77(1)(e) and related amendments). Section 76A expressly excludes information obtained under or in relation to administration of a taxation law from the Right to Information Act 2009. That exclusion affects public access to tax information and creates an institutional firewall between right-to-information processes and tax administration.
Section 20A creates a direct operational interaction with land administration statutes: information lodged under s 20A must be provided to the Valuer‑General for the Valuation of Land Act 2001 and to the Recorder of Titles for the Land Titles Act 1980 (s 20A(7)), thereby tying tax information compliance to property transaction processes and stamping/endorsement operations under the Duties Act and Land Titles Act.
Reciprocal and corresponding laws
Part 9A expressly enables reciprocal investigative powers and information sharing with "corresponding" Commonwealth, State or Territory taxation authorities and their authorised persons (s 79A-79H). The mechanism contemplates Ministerial declaration of corresponding laws and specified authorisations, and authorises cross-border exercise of Part 9 powers subject to approvals and certificates of authority (ss 79B-79D). Section 79E sets out disclosure rules and confidentiality for information obtained under these reciprocal arrangements.
Interaction with appeals and other tribunals
Section 5 and s 80(4) construe the Act as displacing external judicial or administrative review of decisions where a provision designates a decision as non-reviewable. Part 10 provides internal objection and review mechanisms and sets out the court forums for review (Magistrates Court Administrative Appeals Division) and appeal (Supreme Court) (s 89). This institutional structure channels disputes into specified pathways and limits collateral review except as provided in the Act.
Interaction with Commonwealth insolvency and corporations regimes
Section 59A authorises the Commissioner to pay to a liquidator, in satisfaction of a demand, an amount of tax received by the Commissioner that constitutes all or part of a voidable transaction under the Corporations Act. Section 114 and s 115 interact with corporations management structures by requiring appointment of a “public officer” resident in Tasmania for bodies corporate and by making the public officer answerable for discharge of corporate obligations under taxation laws.
Regulatory savings and transitional interaction
Schedule 1 contains savings and transitional provisions to manage continuity between predecessor laws and the Act (clause headings describe continuation of the Commissioner of Pay-roll Tax as Commissioner of State Revenue, treatment of previous assessments as having been made under the Act, treatment of refunds and appeals, and transitional application of interest and penalty tax rules).
Administrative arrangements and appropriation
Administration is assigned to the Treasurer until otherwise arranged (s 121), linking administrative responsibility to existing administrative arrangements legislation. Section 99 appropriates amounts paid by the Commissioner under the Act from the Public Account.
Regulation-making and delegated legislation
The Governor may make regulations for the purpose of the Act (s 119) with power to authorise matters to be determined by other persons or bodies; regulations may apply differentially and impose offences or delegate duties.
Net effect
The Act deliberately integrates with property, valuation, corporations, Commonwealth taxation administration and secrecy regimes. It uses statutory gateways to exchange information (s 20A, Pt 9A), to rely on Commonwealth administrative frameworks (s 9), to exclude information from right-to-information processes (s 76A), and to ensure that State tax administration can be coordinated with other administrative regimes. Those interaction points create both operational synergies and tight coupling: for example, failure to compliance with s 20A can prevent stamping (s 20A(2)), affecting property conveyancing; Pt 9A permits cross-jurisdictional investigations which may increase compliance complexity for taxpayers operating across borders.
Amendment history
The Act text contains inline amendment annotations. Below is a synthesis of notable insertions, substitutions and amendments shown in the source material, grouped by subject matter and with section citations.
Commissioner and staff
Section 7 (Commissioner appointment) and sections dealing with Deputy and Assistant Commissioners (s 11), and other staff (s 12) have amendment annotations reflecting changes in administrative arrangements and alignment with the State Service Act 2000. For example, s 7 notes amendment by No. 86 of 2000 (Applied 01 May 2001).
Assessment, reassessment and interpretation
Section 19 (Reassessment) was amended by No. 43 of 2016, s 23 (Applied 31 Oct 2016) to limit reassessment more explicitly to within 5 years and to set the exceptions. Section 19A was inserted by No. 47 of 2011, s 29 (Applied 25 Oct 2008) to restrict reassessments founded on a later change in interpretation or practice unless effected by legislation.
Refunds and interest on refunds
Part 4 saw amendments and substitutions: s 29 was substituted by No. 47 of 2011, s 25 (Applied 07 Dec 2011). Section 29A (Payment of interest on refunds) was inserted by No. 46 of 2008, s 37 (Applied 18 Nov 2008) and subsequently the subsection (1) was substituted by No. 6 of 2010, s 18 (Applied 09 Jul 2010). Several amendments in 2016 (No. 43 of 2016) adjusted time limits for refund applications (ss 28, 29, Schedule 1 clause 12).
Information-gathering and land transfer reporting
Section 20A (Commissioner may require information to be provided) was inserted by No. 21 of 2014, s 25 (Applied 09 Dec 2014) and had further amendments (No. 10 of 2017, s 25, Applied 01 Jul 2017) refining who must lodge information, adding reciprocal roles (transferor as well as transferee) and clarifying consents and authorised persons. Section 20A(6) explicitly allows State forms to mirror federal requirements (Schedule 1, subsection 396‑55 of the Taxation Administration Act 1953).
Interest rate and premium component
Section 35 was substituted by No. 6 of 2002, Sched. 2 (Applied 30 May 2002), providing the market-rate plus premium approach. The premium component was later introduced/modified by No. 8 of 2021, s 19 (Applied 01 Jul 2021), making the premium component 8% p.a. unless altered by Ministerial order.
Part 9A reciprocal arrangements and secrecy
Part 9A (ss 79A-79H) was inserted by No. 60 of 2002, s 35 (Applied 19 Dec 2002), creating the detailed reciprocal-investigations and information-sharing framework and related confidentiality rules. Section 79F was later amended by No. 54 of 2009, Sched. 1 (Applied 01 Jul 2010) to clarify Right to Information Act exemptions.
Penalty tax and disclosure incentives
Division 2 of Part 5 (ss 39-45) includes reductions and increases in penalty tax based on timing and completeness of disclosure; s 41 was amended by No. 8 of 2008, s 40 (Applied 02 May 2008) and contains the 80% and 20% reduction rules.
Compromise assessments and non-reviewable decisions
Section 22's non-reviewable consequence for an agreed compromise assessment is expressed in s 22(4). Section 5 (Non-reviewable decisions) was amended by No. 73 of 2001, Sched. 1 (Applied 01 Jul 2002).
Miscellaneous and administrative fee
Section 118A (Administrative fee) was inserted by No. 3 of 2006, s 25 (Applied 26 Jun 2006) and amended subsequently by No. 40 of 2006, s 38 (Applied 01 Jan 2007) and No. 40 of 2012, s 19 (Applied 22 Nov 2012) giving the Commissioner discretion to waive or refund the fee (s 118A(1A)).
Tax avoidance
Division 3A (ss 113A-113F) was inserted by No. 40 of 2006, s 34 (Applied 18 Dec 2006), articulating a statutory tax‑avoidance purpose and providing the Commissioner with assessment powers to include tax benefits derived from schemes originally entered into for the sole or dominant purpose of obtaining a tax benefit.
Other amendments and timeline adjustments
The Act has undergone numerous amendments to timing rules, evidentiary presumptions and procedural steps, reflected in repeated amendment notes attached to sections throughout (for example, changes to the objection and review processes in Pt 10, and to refund and reassessment time-limits by No. 43 of 2016).
The embedded amendment notes in the text provide a trail of legislative change focused on refining administrative powers, clarifying time limits, enhancing inter-jurisdictional information sharing, incentivising disclosure and aligning interest/premium rates with policy. The Act’s amendment history in the source is heavily procedural and administrative in orientation; the amendments repeatedly tune the balance between Commissioner discretion and taxpayer procedural protections.
Litigation history
The text provided contains no citations to judicial decisions. Therefore there are no cases named or summarised in this source to report as litigation history.
From the provisions themselves, however, several statutory features make likely loci of litigation risk and administrative review (not as reported cases, but as identifiable dispute vectors within the statute):
Limitation on external review and the status of "non‑reviewable decisions" (s 5, and s 22(4) for compromise assessments) makes the scope of that designation an obvious area for legal challenge where jurisdictional error is alleged.
Reassessment time limits and exceptions (s 19(3)), together with s 19A barring reassessments grounded on later changes in Commissioner interpretation, create contestable questions about when facts were or were not "fully and truly disclosed" and what constitutes a change in interpretation as opposed to application of pre-existing law.
The Act’s robust powers to require information and to enter premises (ss 65, 70-71), coupled with seizure and retention rules (ss 67, 71), are plausible grounds for litigation invoking procedural fairness, seizure law limits, or property rights arguments where contested.
The tax-avoidance Division (3A, ss 113A-113F) introduces a fact-sensitive, multifactorial test for the "sole or dominant purpose" and the scope of a "scheme". The statutory list of matters to be considered in s 113C (form and substance, economic and commercial substance, timing, connected person effects etc.) sets the legal points that would be argued in disputes and is likely to underlie contested assessments under s 113F.
Evidentiary presumptions (ss 101-103, 102 certificate evidence) reduce proof burdens for the Commissioner and may be litigated in contexts where taxpayers claim contrary evidence.
Although the Act gives a structured objection/review route (Pt 10), the Act’s mechanisms and the broad discretion vested in the Commissioner suggest that disputes over factual findings, exercise of discretion (remission, imposition of penalties), and the interaction of State and Commonwealth administrative rules are natural candidates for litigation. The source text itself does not supply case law, so no judicial outcomes can be summarised here.
Gotchas
The Act contains multiple provisions that produce practical compliance traps or consequences that regulated persons often overlook. The items below identify these "gotchas" by reference to the sections that create them and explain the concrete mechanics.
Non-reviewable outcomes
Where the Act designates a decision as "non-reviewable", courts and administrative review bodies have no jurisdiction to entertain questions about validity or correctness (s 5). A compromise assessment agreed with the Commissioner is non-reviewable (s 22(4)). Practical effect: taxpayers who agree to a compromise assessment effectively forfeit external review unless the Act’s narrow exceptions in s 22(3)(b) apply (fraud or deliberate non‑disclosure).
Payment is not assessment; but payment may be required before review
Receipt of a payment or return does not constitute an assessment (s 25), yet taxpayers generally must pay the whole assessed amount before seeking court review or obtain Commissioner permission to apply (s 89(3)). Combined with s 87 (recovery of tax pending objection/review), this structure can leave taxpayers funding disputed assessments while litigating.
Reassessment windows and interpretation changes
Reassessments are subject to a 5-year limit after initial assessment unless exceptions apply (s 19(3)). But s 19A prevents reassessment based on a change of Commissioner interpretation or practice that arose after the assessment, unless legislated. This interplay creates potential ambiguity about whether a reassessment basis is a legitimate exception (fraud, failure to disclose, estimate under s 21(2)).
Restricted refunds where assessments previously issued
Section 28(2) bars refund applications if the Commissioner has already served a notice of assessment in respect of the matter. The Land Tax Act has special treatment (s 28(2A)). Taxpayers may assume a pathway for refund but be precluded where assessment notice has been served.
Timing traps for refund and reassessment claims
Refund claims must be lodged within 5 years of payment (s 28(3)), with a narrower 4‑year rule for certain land tax instalments. Section 29(3) reiterates these periods for entitlement to refund. Schedule 1 clause 12 contains transitional savings for periods altered by later amendment. Practical consequence: taxpayers must act promptly to preserve refund rights.
Information duties tied to property transfer processes
Section 20A requires transferees, transferors (from 2017 amendments), or authorised agents and tax agents to lodge specified information before stamping or endorsement. Section 20A(2) bars stamping or endorsement where required information is missing. That means failure to supply tax-related information can delay or prevent property conveyancing or title registration.
Third-party collection notices can disrupt contracts and cash flow
Section 57 allows the Commissioner to require a third party that holds or owes money to the taxpayer to pay the Commissioner instead. The notice is served on the taxpayer (s 57(2)) but can impose immediate payment obligations on third-party payors, interfering with commercial payment channels.
Evidence presumptions and proof burdens favour the Commissioner
Certificates and notices produced by the Commissioner are prima facie proof of matters such as assessment and service (ss 101-103, 102). For taxpayers, rebuttal may require contemporaneous documentary evidence. The statutory onus in objections and appeals is on the taxpayer to prove their case (ss 81, 91).
Record‑keeping and language/translation costs
Records must be kept in English or readily convertible form (s 62); the Commissioner can recover the costs of conversion/translation (s 62(2)). Records must be retained for at least 5 years (s 63). The penalties for breach can be substantial (up to 500 penalty units for bodies corporate in several provisions). International businesses or taxpayers dealing in foreign-language documents need to budget translation and storage.
Secrecy exclusions limit public access
Section 76A excludes tax information from the Right to Information Act. That limits avenues for third-party access and also removes a check that might otherwise reveal systemic administrative problems.
Large discretion over remission and reimposition
The Commissioner’s unfettered discretion to remit interest or penalty tax “in any circumstances the Commissioner considers appropriate” (ss 38, 45) and to later reimpose all or part of those amounts increases administrative uncertainty for taxpayers, who cannot necessarily rely on granted remissions as final.
Minimum thresholds are small but actionable
Interest and penalty tax minimum thresholds ($20 by ss 36 and 43) are small, but multiple small defaults can sum; practitioners should monitor aggregation and rounding rules in s 97 and s 35 interest rounding conventions.
Criminal and civil exposure for management
Section 109 imputes corporate offences to persons concerned in corporate management, with a statutory defence that can be demanding to prove (no knowledge, lack of ability to influence, due diligence). Directors and senior managers should be aware of personal exposure.
These are concrete statutory features in the Act that produce compliance, transactional or litigation risks. Practitioners advising taxpayers should flag these mechanics early in transactions (particularly property transfers), in responses to Commissioner enquiries, and when structuring dispute strategies (payment-before-review rules and evidential presumptions).
How to comply
Practical compliance with the Act requires coordinated steps addressing record-keeping, returns and disclosure, transaction-level obligations (particularly land transfers), responses to investigatory notices, and an understanding of procedural timelines for objections and refunds. Below is a practitioner-oriented checklist tied to statutory obligations.
Establish and maintain compliant record-keeping systems
Keep all records necessary to enable tax liabilities to be properly assessed (s 60). Ensure records are readable, stored and readily producible (s 61) and kept in English or readily convertible form; budget for translation or conversion costs that the Commissioner may recover (s 62). Retain records for at least 5 years from the later of creation or completion of the transaction (s 63). Put in place internal controls to prevent intentional damage or destruction of required records (s 64).
Ensure returns and instruments include all necessary information
When preparing instruments or returns that are liable to tax, include all information necessary for a proper assessment (s 20(1)-(2)). Recognise that tax agents are treated as having duties under s 20 and that the taxpayer may rely on a reasonable reliance defence where appropriate (s 20(3)). For land transfers or changes in beneficial ownership, ensure the specified information in approved form is lodged under s 20A(1)/(1A) before stamping; carry out internal checklists to prevent delays to conveyancing.
Time and lodge objections and refund applications carefully
If you plan to object to an assessment or decision, lodge in writing with full grounds within 60 days of service of the notice (s 80(2), s 82(1)). If an objection is late, apply promptly to the Commissioner for permission and set out circumstances and reasons (s 83). For refund applications under s 28, use the approved form and note the statutory limitation periods (generally 5 years from payment; s 28(3)) and that refunds may be barred where an assessment has been served (s 28(2)).
Plan for payment‑before‑review rules
The Act generally requires the total tax amount to be paid before a taxpayer may seek judicial review or appeal (s 89(3)(a)), unless Commissioner permission is granted (s 89(3)(b)). Consider whether to request Commissioner allow the appeal before payment, or to secure funding to pay the assessed amount pending litigation. Document loan arrangements or security for such payment.
Respond to information and attendance notices promptly
If served with a notice under s 65 requiring information, attendance or records, comply within the period specified (s 66(1)) or seek a written extension. Non-compliance attracts significant penalties (s 66(1)) and courts may order compliance (s 66(2)). Preserve the right to verify the purpose of the notice in writing where required under s 65(2) if the requirement is for determining the person's tax liability.
Prepare for entry, inspection and potential seizure
Where authorised officers exercise entry powers (s 70) ensure procedures to present identity cards if requested (s 70(2)), and to provide reasonable notice where practical (s 70(3)). For premises used for residential purposes, ensure appropriate consents if entry is required (s 70(4)). Keep instruments that require stamping up to date; unstamped instruments can be seized (s 71(1)(d)).
Adopt disclosure strategies for penalty tax mitigation
If there is potential liability arising from defaults, consider voluntary disclosure early. The Act provides substantial reductions in penalty tax for early written disclosures: 80% reduction before notification of an investigation (s 41(1)), and 20% if disclosure happens after notice of investigation but before completion if the disclosure identifies the default precisely (s 41(2)). Document disclosures carefully, timestamp them, and ensure they meet the statutory content standards.
Use special return arrangements where operationally advantageous
Consider applying for special return arrangements or approvals (Pt 6 Div 2, ss 49-50) if your operations can be simplified by electronic lodgment or exemptions from stamping. Be ready to accept conditions (s 51) and to comply strictly with them (s 52) to avoid penalties for breach of approval conditions.
Be aware of third-party collection risks and protect counterparty payments
When entering contracts or arranging payments, be mindful that third parties holding or owing funds to your business may be subject to s 57 notices. Where possible, maintain clear records and contract clauses to demonstrate priority or to manage risk of diversion of funds if a s 57 notice is served. Ensure prompt notification to clients or counterparties if you receive a s 57 notice.
Review corporate governance and public officer responsibilities
If a body corporate, comply with any Commissioner notice requiring appointment of a public officer resident in Tasmania (s 114). Public officers are responsible for discharge of obligations and liable for penalties in case of default (s 115). Ensure written notices of appointment are lodged with the Commissioner (s 114(2)).
Keep a litigation and evidence strategy
Because Commissioner certificates and assessment notices have strong evidentiary effect (ss 101-103), maintain contemporaneous original documents and audit trails to rebut presumption if required. Where challenging an assessment, ensure the objection records the full grounds (s 80(2)(b)) and gather documentary proof in advance.
Consider cross-jurisdictional implications
If operating interstate or in multiple jurisdictions, be mindful of reciprocal investigative powers under Pt 9A and the Commissioner’s ability to interact with corresponding Commissioners and authorised persons (ss 79A-79H). Ensure cross-border record availability and consents for authorised persons to act on your behalf where necessary.
Track statute-driven timelines and ministerial orders
Monitor the interest rate composition and any Ministerial orders under s 35 specifying market rate or premium components. Watch for regulatory developments under s 119 or Ministerial orders that may affect approval rates, fees (s 118A) or other delegated matters.
Keep dispute options calibrated to statutory routes
Use the objection (s 80) channel as the primary step before court proceedings; observe suspension powers (s 85) and the Commissioner’s option to suspend objection determination pending related litigation. If an objection is unsuccessful, act promptly to secure review or appeal within statutory timelines (s 89(2)) and implement any consequential actions the Commissioner must take after a final decision (s 93).
Implementing these measures,documented record systems, timetabled compliance calendars, early-disclosure procedures, contract and payment risk mitigation, and clearly defined escalation paths for disputes,aligns practice with the Act’s operational demands and reduces enforcement and litigation risk. The Act gives the Commissioner broad discretion in many areas (remission, approvals, extensions), so maintaining clear, contemporaneous records of compliance efforts and communications with the Commissioner increases the prospects of favourable administrative outcomes if discretion is exercised.
compromise assessment means an assessment under section 22 ;
function includes a duty;
interest means interest payable under Division 1 of Part 5 ;
interest rate means the interest rate referred to in section 35 ;
investigation means an investigation under Part 9 ;
non-reviewable decision means a decision referred to in section 5 ;
penalty tax means a tax referred to in Division 2 of Part 5 ;
premises includes land, a vehicle, a vessel and an aircraft;
reassessment means reassessment of tax liability under section 19 ;
record means –
(a) any instrument, document, record, film, tape, disc or other device or medium on which information is recorded or stored mechanically, photographically, electronically, electromagnetically or otherwise; and
(b) any other information kept in any form or device;
[Section 3 Amended by No. 10 of 2017, s. 24, Applied:01 Jul 2017]Recorder of Titles means the person appointed as Recorder of Titles under section 4(1) of theLand Titles Act 1980 ;
required record is a record required to be kept under a taxation law;
return means a return, statement, certificate, application, report or other record that –
(a) is required or authorised under a taxation law to be lodged with the Commissioner or a specified person; and
(b) is liable to tax or records matters in respect of which there is or may be a tax liability;
tax means –
(a) a tax or duty payable under a taxation law; and
(b) interest and penalty tax; and
(c) any other amount payable by a taxpayer under a taxation law;
tax agent means a person engaged by a taxpayer for fee or reward, otherwise than as an employee, who prepares, or assists in the final preparation of, any instrument or return on behalf of the taxpayer;
taxation law means a law referred to in section 4 ;
tax default means a failure by a taxpayer to pay the whole or part of tax that the taxpayer is liable to pay;
tax liability means a liability to pay tax;
tax officer means –
(a) an authorised officer; and
(b) any other person engaged in the administration or execution of a taxation law;
taxpayer means a person who –
(a) is assessed as liable to pay an amount of tax; or
(b) has paid an amount as tax; or
(c) is liable or may be liable to pay tax;
trustee includes –
(a) a person who is a trustee under an implied or constructive trust; and
(b) in relation to a deceased person, an executor of the will, or an administrator of the estate, of the deceased person; and
(c) a receiver or manager of the property of a company, or a liquidator of a company for the purpose of its winding-up; and
(d) a receiver, guardian, committee or manager of the property of a person under a legal or other disability; and
(e) a person having possession, control or management of a business or property of a person who is under a legal or other disability; and
(f) any person acting in a fiduciary capacity.
4 Meaning of taxation laws
4 Meaning of taxation laws
The following are taxation laws:
(a) this Act;
(ab) [Section 4 Amended by No. 17 of 2001, s. 4, Applied:01 Jul 2001]Debits Duties Act 2001 ;
(ac) [Section 4 Amended by No. 17 of 2001, s. 4, Applied:01 Jul 2001]Duties Act 2001 ;
(b) [Section 4 Amended by No. 36 of 2004, s. 42, Applied:01 Dec 2004][Section 4 Amended by No. 3 of 2006, s. 23, Applied:26 Jun 2006]Land Tax Rating Act 2000 ;
(ba) [Section 4 Amended by No. 77 of 2000, s. 4, Applied:01 Jan 2001]Land Tax Act 2000 ;
(c) [Section 4 Amended by No. 36 of 2004, s. 42, Applied:01 Dec 2004][Section 4 Amended by No. 16 of 2008, Sched. 4, Applied:01 Jul 2008]Pay-roll Tax Act 1971 ;
(d) [Section 4 Amended by No. 36 of 2004, s. 42, Applied:01 Dec 2004][Section 4 Amended by No. 16 of 2008, Sched. 4, Applied:01 Jul 2008]Payroll Tax Act 2008 .
5 Non-reviewable decisions
5 Non-reviewable decisions
[Section 5 Amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002] If a provision of this Act provides that a decision is a non-reviewable decision, any court or administrative review body, including the Magistrates Court (Administrative Appeals Division), does not have jurisdiction or power to entertain any question as to the validity or correctness of the decision.
6 Act binds Crown
6 Act binds Crown
(1) This Act binds the Crown in right of Tasmania and, so far as the legislative power of Parliament permits, in all its other capacities.
(2) This section does not affect the liability of the Crown to tax under another taxation law.
Part 2 Tax officers
Part 2 Tax officers
7 Commissioner
7 Commissioner
[Section 7 Amended by No. 86 of 2000, Sched. 1, Applied:01 May 2001] The Minister administering the State Service Act 2000 may appoint a State Service officer or State Service employee to be Commissioner of State Revenue, and that officer or employee holds that office in conjunction with State Service employment.
8 Functions and powers of Commissioner
8 Functions and powers of Commissioner
(1) The Commissioner has the following functions:
(a) the general administration of the taxation laws;
(b) any other function imposed on him or her by any other Act.
(2) The Commissioner may do anything necessary or convenient to give effect to the taxation laws.
9 Functions and powers under Commonwealth Act
9 Functions and powers under Commonwealth Act
The Commissioner may perform the functions and exercise the powers of a State taxation officer under Taxation Administration Act 1953 of the Commonwealth.
10 Legal proceedings
10 Legal proceedings
(1) Legal proceedings may be taken by or against the Commissioner in the name "Commissioner of State Revenue".
(2) A person who takes legal proceedings in the name of the Commissioner is taken to be authorised to take those proceedings, in the absence of evidence to the contrary.
11 Deputy or Assistant Commissioner
11 Deputy or Assistant Commissioner
(1) [Section 11 Subsection (1) amended by No. 86 of 2000, Sched. 1, Applied:01 May 2001][Section 11 Subsection (1) amended by No. 86 of 2000, Sched. 1, Applied:01 May 2001][Section 11 Subsection (1) amended by No. 86 of 2000, Sched. 1, Applied:01 May 2001] The Minister administering the State Service Act 2000 may appoint a State Service officer or State Service employee to be a Deputy Commissioner of State Revenue or an Assistant Commissioner of State Revenue, and that officer or employee holds that office in conjunction with State Service employment.
(2) Subject to the direction and control of the Commissioner, a Deputy Commissioner or an Assistant Commissioner has the same functions as the Commissioner under a taxation law or another law under the general administration of the Commissioner.
12 Other staff
12 Other staff
[Section 12 Amended by No. 86 of 2000, Sched. 1, Applied:01 May 2001] Subject to and in accordance with the State Service Act 2000 , there may be appointed any other persons that are necessary for the administration and execution of the taxation laws and other laws under the general administration of the Commissioner.
13 Consultants and contractors
13 Consultants and contractors
The Commissioner may engage any consultants and contractors that may be necessary or convenient to perform the functions or exercise the powers of the Commissioner.
14 Delegation
14 Delegation
The Commissioner may delegate to any person any function or power of the Commissioner under a taxation law, other than this power of delegation.
15 Authorised officers
15 Authorised officers
The Commissioner may appoint persons as authorised officers for the purposes of the taxation laws.
16 Identity cards
16 Identity cards
The Commissioner is to issue an authorised officer with an identity card in an approved form –
(a) containing the person's name, signature and photograph; and
(b) stating that the person is an authorised officer for the purposes of the taxation laws.
17 Personal liability
17 Personal liability
The Commissioner or a tax officer is not personally liable for an honest act done or omission made in the execution of a taxation law.
Part 3 Assessment of tax liability
Part 3 Assessment of tax liability
18 General power to make assessment
18 General power to make assessment
(1) The Commissioner may make an assessment of a tax liability of a taxpayer.
(2) The Commissioner may include in an assessment a determination that there is not a particular tax liability.
19 Reassessment
19 Reassessment
(1) The Commissioner may make one or more reassessments of a tax liability of a taxpayer.
(2) The Commissioner may –
(a) make a reassessment of a tax liability of a taxpayer after an amount previously assessed as being payable by the taxpayer has been paid; or
(b) make a reassessment of a tax liability under which the taxpayer is assessed as having liabilities that are additional to, or greater than, those under the previous assessment.
(3) [Section 19 Subsection (3) amended by No. 43 of 2016, s. 23, Applied:31 Oct 2016] The Commissioner must not make a reassessment of a tax liability more than 5 years after the initial assessment of the liability unless –
(a) [Section 19 Subsection (3) amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002] the reassessment is to adjust tax to give effect to a decision on an objection, review or appeal as to the initial assessment; or
(b) [Section 19 Subsection (3) amended by No. 36 of 2004, s. 43, Applied:01 Dec 2004] at the time the initial assessment or a reassessment was made, all the facts and circumstances affecting the tax liability under the relevant taxation law of the person in respect of whom the assessment or reassessment was made were not fully and truly disclosed to the Commissioner; or
(c) [Section 19 Subsection (3) amended by No. 36 of 2004, s. 43, Applied:01 Dec 2004] the initial assessment was an assessment by way of estimate under section 21(2) .
(4) The time limited by subsection (3) applies even if the initial assessment is withdrawn.
19A Effect on assessment of change in interpretation
19A Effect on assessment of change in interpretation
[Section 19A Inserted by No. 47 of 2011, s. 29, Applied:25 Oct 2008] If an assessment is based on a particular interpretation of the applicable law or a particular practice of the Commissioner that was generally applied to assessments of that kind when the assessment was made, the Commissioner cannot make a reassessment based on an interpretation or practice that applied after the assessment was made, other than to give effect to a change in interpretation or practice brought about by a legislative change.
20 Instruments and returns to include all relevant information
20 Instruments and returns to include all relevant information
(1) A taxpayer and any tax agent of the taxpayer must include in an instrument that is liable to tax or in a statement that is produced to the Commissioner together with the instrument before the payment of tax, all information necessary for a proper assessment of the tax liability of the taxpayer in respect of the instrument.
Penalty: In the case of –
(a) a body corporate, a fine not exceeding 100 penalty units; or
(b) in any other case, a fine not exceeding 20 penalty units.
(2) A taxpayer and any tax agent of the taxpayer must include in a return required to be lodged with the Commissioner under a taxation law, in addition to the information required under that taxation law, any further information necessary for a proper a
This is an opening excerpt, not the complete document.