Taxation Administration Act 1953

Part VI repealed by No 73 of 2006 , s 3 and Sch 5 item 39, effective 1 July 2006. No 73 of 2006 , s 3 and Sch 5 items 53 to 58 contained the following transitional provisions:

53 Transitional - rulings about Part VI of the Taxation Administration Act 1953  
If:

(a) immediately before the commencement of this item, a ruling (within the meaning of section 37 of the Taxation Administration Act 1953 ) about a provision (the old law ) of Part VI of the Taxation Administration Act 1953 is in force; and

(b) the provision is re-enacted or remade by this Schedule (with or without modifications);

the ruling is, on the commencement of this item, taken also to be a ruling about the provision as re-enacted or remade (the new law ), but only so far as the new law expresses the same ideas as the old law.

Note:

Ideas in the Taxation Administration Act 1953 are not necessarily different just because different forms of words are used: see section 15AC of the Acts Interpretation Act 1901.

54 Transitional - section 40 of the Taxation Administration Act 1953  
(1)
This item applies if, immediately before the commencement of this item, a person is liable, under section 40 of the Taxation Administration Act 1953 , to pay the general interest charge on an unpaid amount (the liability ) of any indirect tax.

(2)
On the commencement of this item, that section ceases to apply to the liability.

(3)
From the commencement of this item, section 105-80 in Schedule 1 to that Act applies to the liability as if:

(a) the liability remains unpaid at that time; and

(b) so much of the charge under section 40 of that Act as remains unpaid at that time had been imposed under section 105-80 in that Schedule and remains unpaid at that time.
55 Transitional - section 62 of the Taxation Administration Act 1953  
If:

(a) an application has been made for the review of a decision that was:

(i) a reviewable GST decision; or

(ii) a reviewable wine tax decision; or

(iii) a reviewable indirect tax decision; or

(iv) a reviewable GST transitional decision;

(within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item); and

(b) the review has not been completed before the commencement of this item;

the review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under Part 3-10 in Schedule 1 to the Taxation Administration Act 1953 as amended by this Part.

56 Transitional - section 70 of the Taxation Administration Act 1953  
If, immediately before the commencement of this item, you must keep and retain a record under section 70 of the Taxation Administration Act 1953 :

(a) despite the repeal of that section by this Schedule, that section continues to apply to the record; and

(b) section 382-5 in Schedule 1 to that Act does not apply to the record. 57 Application - sections 105-40, 110-50 and 111-50 in Schedule 1 to the Taxation Administration Act 1953  
(1)
Section 105-40 in Schedule 1 to the Taxation Administration Act 1953 applies to:

(a) a reviewable indirect tax decision (within the meaning of section 62 of the Taxation Administration Act 1953 as in force immediately before the commencement of this item) if an application for the review of the decision had not been made before the commencement of this item; or

(b) a reviewable indirect tax decision (within the meaning of section 105-40 in that Schedule) made after the commencement of this item.

(2)
Sections 110-50 and 111-50 in Schedule 1 to the Taxation Administration Act 1953 apply to a decision made before or after the commencement of this item.
58 Transitional - instruments  
(1)
The following table has effect:

Instruments in force immediately before commencement
Item	If, immediately before the commencement of this subitem, the following instrument, made for the purposes of the specified provision of the Taxation Administration Act 1953 , was in force...	the instrument is, on the commencement of this subitem, taken to have been made for the purposes of the following provision of that Act...
1	an instrument approving a form for the purposes of subsection 23(1)	subsection 105-10(1) in Schedule 1.
2	an instrument allowing a further period for the purposes of paragraph 23(2)(b)	paragraph 105-10(2)(b) in Schedule 1.
3	a notice for the purposes of paragraph 35(a)	paragraph 105-50(a) in Schedule 1.
4	a notice, other than a notice of assessment, for the purposes of paragraph 36(1)(f)	paragraph 105-55(1)(b) in Schedule 1.
5	a determination covering an acquisition for the purposes of paragraph 62B(1)(a)	paragraph 105-120(1)(b) in Schedule 1.
6	a determination covering a visiting force, a member of a visiting force or another person, for the purposes of paragraph 62B(1)(a)	paragraph 105-120(1)(c) in Schedule 1.
7	a determination covering a use for the purposes of paragraph 62B(1)(b)	paragraph 105-120(1)(d) in Schedule 1.
8	a determination of a class of persons for the purposes of subsection 62B(1)	paragraph 105-120(1)(a) in Schedule 1.
9	an instrument approving a form for the purposes of subsection 62B(3)	paragraph 105-120(1)(e) in Schedule 1.
10	a determination for the purposes of subsection 62B(4)	subsection 105-120(2) in Schedule 1.
11	regulations specifying a kind of entity for the purposes of subsection 62C(1)	paragraph 105-125(1)(a) in Schedule 1.
12	regulations specifying a kind of acquisition for the purposes of subsection 62C(1)	paragraph 105-125(1)(b) in Schedule 1.
13	a determination of a class of persons for the purposes of subsection 62C(1)	subsection 105-125(1) in Schedule 1.
14	an instrument approving a form for the purposes of subsection 62C(3)	paragraph 105-125(1)(c) in Schedule 1.
15	regulations for the purposes of subsection 62C(4)	subsection 105-125(2) in Schedule 1.
16	a direction for the purposes of subsection 65(1)	subsection 353-10(1) in Schedule 1.
17	an authorisation for the purposes of paragraph 65(1)(b)	paragraph 353-10(1)(b) in Schedule 1.
18	an authorisation for the purposes of section 66	section 353-15 in Schedule 1.
19	an authorisation for the purposes of paragraph 68(3)(d) or (e)	subparagraph 355-5(5)(a)(iii) in Schedule 1.
20	regulations prescribing an office for the purposes of the definition of State or Territory officer in subsection 68(6)	item 7 in the table in subsection 355-5(5) in Schedule 1.
21	a notice for the purposes of paragraph 70(3)(a)	paragraphs 382-5(11)(a) and (12)(a) in Schedule 1.
22	an authorisation for the purposes of paragraph 353-10(1)(b) in Schedule 1	paragraph 353-10(1)(b) in Schedule 1.
23	regulations prescribing a scale of expenses for the purposes of subsection 353-10(3) in Schedule 1	subsection 353-10(3) in Schedule 1.

(2)
The following table has effect:

Actions before commencement
Item	If, before the commencement of this subitem, the following action...	was done for the purposes of the following provision of the Taxation Administration Act 1953...	the action is, on the commencement of this subitem, taken to have been done for the purposes of the following provision of that Act...
1	making an assessment	Division 2 of Part VI	Subdivision 105-A in Schedule 1.
2	requesting an assessment	subsection 23(1)	subsection 105-10(1) in Schedule 1.
3	notifying	paragraph 36(1)(e)	paragraph 105-55(1)(a) in Schedule 1.

Part VI heading substituted by No 59 of 1999.

Part VI inserted by No 56 of 1999.

Div 3 repealed by No 73 of 2006, s 3 and Sch 5 item 39, effective 1 July 2006.

Div 3 inserted by No 56 of 1999.

S 36 repealed by No 73 of 2006, s 3 and Sch 5 item 39, effective 1 July 2006. S 36 formerly read:

36(1)
You are not entitled to:

(a) a refund under section 35-5 of the GST Act in respect of a particular tax period; or

(b) an input tax credit that is attributable to a particular tax period; or

(c) a wine tax credit the amount of which could have been included in a reduction of your net amount for a tax period under section 21-15 of the Wine Tax Act; or

(d) a refund, under subsection 39(1) of this Act, of an amount of indirect tax relating to an importation;

unless:

(e) within 4 years after the end of the tax period, or after the making of the importation (as the case requires), you notify the Commissioner (in a GST return or otherwise) that you are entitled to the refund or credit; or

(f) within that period the Commissioner notifies you (in a notice of assessment or otherwise) that you are entitled to the refund or credit; or

(g) in the case of a credit - the credit is taken into account in working out a net amount that the Commissioner may recover from you only because of paragraph 35(b) of this Act.

36(2)
In this section:

wine tax credit
has the meaning given by section 33-1 of the Wine Tax Act.

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