Crimes (Taxation Offences) Act 1980
PART I - PRELIMINARY
SECTION 1
1
SHORT TITLE
This Act may be cited as the Crimes (Taxation Offences) Act 1980. SECTION 2 2 COMMENCEMENT
This Act shall come into operation on the day on which it receives the Royal Assent. SECTION 3 INTERPRETATION 3(1)
In this Act, unless the contrary intention appears-
(a) fringe benefits tax imposed by the Fringe Benefits Tax Act 1986 as assessed under the Fringe Benefits Tax Assessment Act;
(b) additional tax payable under section 93 or subsection 112B(4) of the Fringe Benefits Tax Assessment Act; and
(c) an instalment of fringe benefits tax payable under Division 2 of Part VII of the Fringe Benefits Tax Assessment Act;
(a) income tax, imposed as such by any Act, as assessed under the Income Tax Assessment Act; and
(aa) any amount payable to the Commissioner under former Part IIIAA of the Income Tax Assessment Act; and
(b) additional income tax payable under former section 163AA, former section 170AA, subsection 204(3), former subsection 221AZMAA(1), former subsection 221AZP(1), former subsection 221YD(3), former section 221YDB or former Part VII of the Income Tax Assessment Act; and
(c) an instalment of income tax payable under former Division 1A of Part VI of the Income Tax Assessment Act; and
(ca) any initial payment of income tax that is required to be made under former Division 1B of Part VI of the Income Tax Assessment Act; and
(cb) any amount payable to the Commissioner under former Division 1C of Part VI of the Income Tax Assessment Act; and
(d) any amount payable under former section 220AAE, 220AAM or 220AAR, or former subsection 221EAA(1), of the Income Tax Assessment Act; and
(e) (Omitted by No 170 of 1995)
(f) any amount of provisional tax payable under former Division 3 of Part VI of the Income Tax Assessment Act; and
(g) any amount payable to the Commissioner under former subsection 220AS(1) or 221YHH(1), former subsection 221YHZC(3) or 221YHZD(1), (1A) or (1B), former subparagraph 221YHZD(2)(b)(ii), former subsection 221YN(1) or (4), 221YQ(1), 221ZC(1) or (4), 221ZD(1), 221ZN(1) or 221ZO(1) or former section 221ZP of the Income Tax Assessment Act; and
(ga) any amount payable to the Commissioner under Subdivision 16-A or 16-B in Schedule 1 to the Taxation Administration Act 1953; and
(h) an amount payable to the Commissioner under Division 8 or 9 of Part VI of the Income Tax Assessment Act; and
(i) an amount payable to the Commissioner under Division 45 in Schedule 1 to the Taxation Administration Act 1953.
(a) tax imposed by any of the following:
(b) additional tax payable under section 85 of the Petroleum Resource Rent Tax Assessment Act; and
(c) an instalment of tax payable under Division 2 of Part VIII of the Petroleum Resource Rent Tax Assessment Act;
(a) an executor or administrator, restructuring practitioner (within the meaning of the Corporations Act 2001), guardian, committee, receiver or liquidator; and
(b) every person (including a company) having or taking upon himself or herself the administration or control of income or property affected by any express or implied trust, or acting in any fiduciary capacity, or having the possession, control or management of the income or property of a person under any legal or other disability.
3(2)
In this Act:
(a) a reference to income tax payable by a company or trustee, in relation to the intention of a person in entering into, or the knowledge or belief of a person concerning, an arrangement or transaction, shall be read as a reference to some or all of the income tax due and payable by the company or trustee at the time when the arrangement or transaction is entered into;
(b) a reference to future income tax payable by a company or trustee, in relation to the intention of a person in entering into, or the knowledge or belief of a person concerning, an arrangement or transaction, shall be read as a reference to some or all of:
(c) a reference to income tax moneys, in relation to a company or trustee, shall be read as a reference to:
3(3)
In this Act, a reference to securing the inability or likely inability of a company or trustee to pay income tax payable by the company or trustee or future income tax payable by the company or trustee shall be read as including a reference to securing the continuation of an inability or likely inability of a company or trustee to pay income tax payable by the company or trustee or future income tax payable by the company or trustee, as the case may be.
3(4)
In this Act:
(a) a reference to a person shall, unless the contrary intention appears, be read as not including a reference to a company;
(b) a reference to an arrangement or transaction shall be read as including a reference to both an arrangement and a transaction and to any series or combination of arrangements or transactions or arrangements and transactions;
(c) a reference to a person who aids, abets, counsels or procures another person to enter into an arrangement or transaction shall be read as including a reference to a person who, jointly with another person or other persons, aids, abets, counsels or procures some person to enter into an arrangement or transaction;
(d) a reference to an arrangement shall be read as a reference to an arrangement, agreement, understanding or scheme:
(e) a reference to income tax, income tax moneys or future income tax payable by a trustee shall be read as a reference to income tax, income tax moneys or future income tax payable by a person (including a company) in the capacity of a trustee, whether or not the person is personally liable for the income tax or income tax moneys or will be personally liable for the future income tax, as the case may be.
3(5)
For the purposes of subsection 10(2), section 11 and section 12, the liability of a company or trustee to pay income tax moneys in respect of a particular act or transaction shall not be taken not to be finally determined by reason only of the possibility of the Commissioner determining that further income tax is payable in relation to that act or transaction.
SECTION 3A 3A EXTENSION TO EXTERNAL TERRITORIES AND AUSTRALIAN INSTALLATIONS
This Act extends to every external Territory and to Australian installations.
SECTION 4
4
SECRECY
Division 355 in Schedule 1 to the Taxation Administration Act 1953 has effect as if this Act were part of that Act.
PART II - OFFENCES RELATING TO INCOME TAX
(a) (Repealed by No 101 of 2006)
(b) (Repealed by No 101 of 2006)
(c) fringe benefits tax (see Part IV);
(d) petroleum resource rent tax (see Part V);
(e) (Repealed by No 101 of 2006)
(f) superannuation guarantee charge (see Part VII);
(g) goods and services tax (see Part VIII);
(h) wine equalisation tax (see Part IX);
(i) luxury car tax (see Part X).
(j) (Repealed by No 96 of 2014)
SECTION 5
ARRANGEMENTS TO AVOID PAYMENT OF INCOME TAX
5(1)
Where a person enters into an arrangement or transaction with the intention of securing, either generally or for a limited period, that a company or trustee (whether or not a party to the arrangement or transaction) will be unable, or will be likely to be unable, having regard to other debts of the company or trustee, to pay income tax payable by the company or trustee, the person commits an offence.
5(2)
Where:
(a) a person enters into an arrangement or transaction with the intention of securing, either generally or for a limited period, that a company or trustee (whether or not a party to the arrangement or transaction) will be unable, or will be likely to be unable, having regard to other debts of the company or trustee, to pay future income tax payable by the company or trustee; and
(b) income tax becomes due and payable by the company or trustee;
SECTION 6 AIDING AND ABETTING 6(1)
Where a person:
(a) directly or indirectly, aids, abets, counsels or procures another person (including a company) to enter into an arrangement or transaction; or
(b) is, in any way, by act or omission, directly or indirectly concerned in, or party to, the entry by another person (including a company) into an arrangement or transaction;
6(2)
Where:
(a) a person:
(b) income tax becomes due and payable by the company or trustee;
SECTION 7 ARRANGEMENTS TO SECURE INABILITY TO PAY INCOME TAX 7(1)
Where a person:
(a) enters into an arrangement or transaction;
(b) directly or indirectly, aids, abets, counsels or procures another person (including a company) to enter into an arrangement or transaction; or
(c) is, in any way, by act or omission, directly or indirectly concerned in, or party to, the entry by another person (including a company) into an arrangement or transaction;
7(2)
Where:
(a) a person:
(b) income tax becomes due and payable by the company or trustee;
7(3)
Where:
(a) a company or trustee:
(b) the company or trustee enters into the arrangement or transaction with the intention:
7(4)
In subsection (3), a reference to a creditor of a company or trustee, in relation to an arrangement or transaction entered into by the company or trustee, shall be read as including a reference to a person (including a company) to whom money is payable by the company or trustee under, or by virtue of, the arrangement or transaction.
SECTION 8 8 OFFENCES IN RELATION TO PARTICULAR TRANSACTIONS
Where:
(a) a company or trustee enters into a transaction by way of selling or leasing goods to a person (including another company) in such circumstances that income tax will become payable by the company or trustee in relation to the transaction;
(b) a person is, in any way, by act or omission, directly or indirectly, concerned in, or party to, the entry by the company or trustee into that transaction knowing, or having reasonable grounds for believing:
(c) income tax becomes due and payable by the company or trustee in relation to the transaction;
SECTION 9
PROSECUTIONS AND CONVICTIONS
9(1)
(Repealed by No 101 of 2004)
9(2) [Commencement of prosecution]
(Repealed by No 20 of 1997)
9(5)
(Repealed by No 57 of 2002)
9(6)
(Repealed by No 57 of 2002)
SECTION 10 EVIDENCE 10(1) [Commissioner's certificate conclusive evidence]
10(2)
[Certificate not effective]
(a) a certificate is given by the Commissioner, a Second Commissioner or a Deputy Commissioner under subsection (1) stating that an amount of income tax moneys is or was, or became, due and payable by a company or by a trustee; and
(b) before the certificate was given, it was finally determined, or after the certificate was given it is finally determined, for the purposes of the Income Tax Assessment Act, that the income tax moneys, or part of the income tax moneys, to which the certificate relates did not become payable by the company or trustee;
10(3)
[Income tax moneys]
SECTION 11
STAY OF PROCEEDINGS
11(1)
[Conditions for stay of proceedings]
(a) the liability of a company or trustee in respect of some income tax moneys has not been finally determined for the purposes of the Income Tax Assessment Act; and
(b) the final determination of the liability of the company or trustee in respect of those income tax moneys is relevant to the determination of the question whether a person is guilty of an offence against this Act;
(c) the liability of the company or trustee in respect of those income tax moneys is finally determined; or
(d) it is finally determined that the company or trustee became liable to pay some of those income tax moneys;
11(2)
[Other laws]
12(2)
[Income tax payable deemed reduced or discharged]
(a) if the income tax moneys payable by the company or trustee at the time the payment is made exceeds the amount of the payment - the income tax moneys so payable shall be deemed to be reduced, in such manner as the Commissioner determines, by an amount equal to the amount of the payment; or
(b) in any other case - the liability of the company or trustee in respect of the income tax moneys at the time the payment is made shall be deemed to be discharged.
PART IV - OFFENCES RELATING TO FRINGE BENEFITS TAX
SECTION 14
APPLICATION OF PART I AND PART II IN RELATION TO FRINGE BENEFITS TAX
14(1)
Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if- (a) a reference in any of those provisions to income tax were a reference to fringe benefits tax; (b) a reference in any of those provisions to future income tax were a reference to future fringe benefits tax; (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the Fringe Benefits Tax Assessment Act; and (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys were a reference to fringe benefits tax moneys.
14(2)
For the purposes of the application of the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1) of this section- (a) a reference in any of those provisions to the fringe benefits tax payable by a company or trustee, in relation to the intention of a person entering into, or the knowledge or belief of a person concerning, an arrangement or transaction shall be read as a reference to some or all of the fringe benefits tax due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; (b) a reference in any of those provisions to future fringe benefits tax payable by a company or trustee, in relation to the intention of a person entering into, or the knowledge or belief of a person concerning, an arrangement or transaction shall be read as a reference to some or all of the fringe benefits tax that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; (c) a reference in any of those provisions, other than subsections 10(1) and (2), in relation to a company or trustee, to fringe benefits tax moneys shall be read as a reference to-
14(3)
For the purposes of the application of subsection 10(2), section 11 and section 12 in accordance with the preceding provisions of this section, the liability of a company or trustee in respect of fringe benefits tax moneys that have been assessed shall not be taken not to be finally determined by reason only of the possibility of the Commissioner amending the assessment (otherwise than as a result of an objection being allowed or to give effect to a decision of the Administrative Review Tribunal or a court).
PART V - OFFENCES RELATING TO PETROLEUM RESOURCE RENT TAX
SECTION 15
APPLICATION OF PART I AND PART II IN RELATION TO PETROLEUM RESOURCE RENT TAX
15(1)
Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if: (a) a reference in any of those provisions to income tax were a reference to petroleum resource rent tax; (b) a reference in any of those provisions to future income tax were a reference to future petroleum resource rent tax; (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the Petroleum Resource Rent Tax Assessment Act; and (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys were a reference to petroleum resource rent tax moneys.
15(2)
For the purposes of the application of the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1) of this section: (a) a reference in any of those provisions to the petroleum resource rent tax payable by a company or trustee, in relation to the intention of a person entering into, or the knowledge or belief of a person concerning, an arrangement or transaction shall be read as a reference to some or all of the petroleum resource rent tax due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; (b) a reference in any of those provisions to future petroleum resource rent tax payable by a company or trustee, in relation to the intention of a person entering into, or the knowledge or belief of a person concerning, an arrangement or transaction shall be read as a reference to some or all of the petroleum resource rent tax that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; (c) a reference in any of those provisions, other than subsections 10(1) and (2), in relation to a company or trustee, to petroleum resource rent tax moneys shall be read as a reference to:
15(3)
For the purposes of the application of subsection 10(2), section 11 and section 12 in accordance with the preceding provisions of this section, the liability of a company or trustee in respect of petroleum resource rent tax moneys that have been assessed shall not be taken not to be finally determined by reason only of the possibility of the Commissioner amending the assessment (otherwise than as a result of an objection being allowed or to give effect to a decision of the Administrative Review Tribunal or a court).
PART VII - OFFENCES RELATING TO SUPERANNUATION GUARANTEE CHARGE
SECTION 17
APPLICATION OF PARTS I AND II IN RELATION TO SUPERANNUATION GUARANTEE CHARGE
17(1)
Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if: (a) a reference in any of those provisions to income tax were a reference to superannuation guarantee charge; and (b) a reference in any of those provisions to future income tax were a reference to future superannuation guarantee charge; and (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the Superannuation Guarantee (Administration) Act; and (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys, were a reference to superannuation guarantee charge moneys.
17(2)
In applying the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1): (a) a reference in any of those provisions to the superannuation guarantee charge payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the superannuation guarantee charge due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and (b) a reference in any of those provisions to future superannuation guarantee charge payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the superannuation guarantee charge that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and (c) a reference in any of those provisions (other than subsections 10(1) and (2)), in relation to a company or trustee, to superannuation guarantee charge moneys is to be read as a reference to:
17(3)
In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of superannuation guarantee charge moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner's amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Review Tribunal or a court).
PART VIII - OFFENCES RELATING TO GOODS AND SERVICES TAX
SECTION 18
APPLICATION OF PARTS I AND II IN RELATION TO GOODS AND SERVICES TAX
18(1)
Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if: (a) a reference in any of those provisions to income tax were a reference to GST; and (b) a reference in any of those provisions to future income tax were a reference to future GST; and (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the GST law; and (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys, were a reference to GST moneys.
18(2)
In applying the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1): (a) a reference in any of those provisions to the GST payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the GST due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and (b) a reference in any of those provisions to future GST payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the GST that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and (c) a reference in any of those provisions (other than subsections 10(1) and (2)), in relation to a company or trustee, to GST moneys is to be read as a reference to:
18(3)
In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of GST moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner's amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Review Tribunal or a court).
PART IX - OFFENCES RELATING TO WINE EQUALISATION TAX
SECTION 19
APPLICATION OF PARTS I AND II IN RELATION TO WINE EQUALISATION TAX
19(1)
Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if: (a) a reference in any of those provisions to income tax were a reference to wine tax; and (b) a reference in any of those provisions to future income tax were a reference to future wine tax; and (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the wine tax law; and (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys, were a reference to wine tax moneys.
19(2)
In applying the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1): (a) a reference in any of those provisions to the wine tax payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the wine tax due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and (b) a reference in any of those provisions to future wine tax payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the wine tax that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and (c) a reference in any of those provisions (other than subsections 10(1) and (2)), in relation to a company or trustee, to wine tax moneys is to be read as a reference to:
19(3)
In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of wine tax moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner's amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Review Tribunal or a court).
PART X - OFFENCES RELATING TO LUXURY CAR TAX
SECTION 20
APPLICATION OF PARTS I AND II IN RELATION TO LUXURY CAR TAX
20(1)
Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if: (a) a reference in any of those provisions to income tax were a reference to luxury car tax; and (b) a reference in any of those provisions to future income tax were a reference to future luxury car tax; and (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the luxury car tax law; and (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys, were a reference to luxury car tax moneys.
20(2)
In applying the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1): (a) a reference in any of those provisions to the luxury car tax payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the luxury car tax due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and (b) a reference in any of those provisions to future luxury car tax payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the luxury car tax that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and (c) a reference in any of those provisions (other than subsections 10(1) and (2)), in relation to a company or trustee, to luxury car tax moneys is to be read as a reference to:
20(3)
In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of luxury car tax moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner's amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Review Tribunal or a court).
(Repealed) PART XI - OFFENCES RELATING TO MINERALS RESOURCE RENT TAX
This Act may be cited as the Crimes (Taxation Offences) Act 1980. SECTION 2 2 COMMENCEMENT
This Act shall come into operation on the day on which it receives the Royal Assent. SECTION 3 INTERPRETATION 3(1)
In this Act, unless the contrary intention appears-
Australian installation
means an installation (within the meaning of the Customs Act 1901) that is deemed by section 5C of the Customs Act 1901 to be part of Australia.
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Commissioner
means the Commissioner of Taxation;
company
includes all bodies or associations corporate or unincorporate, but does not include partnerships;
Deputy Commissioner
means a Deputy Commissioner of Taxation;
(a) fringe benefits tax imposed by the Fringe Benefits Tax Act 1986 as assessed under the Fringe Benefits Tax Assessment Act;
(b) additional tax payable under section 93 or subsection 112B(4) of the Fringe Benefits Tax Assessment Act; and
(c) an instalment of fringe benefits tax payable under Division 2 of Part VII of the Fringe Benefits Tax Assessment Act;
Fringe Benefits Tax Assessment Act
means the Fringe Benefits Tax Assessment Act 1986;
GST
has the meaning given by section 195-1 of the GST Act.
GST Act
means the A New Tax System (Goods and Services Tax) Act 1999.
GST law
has the meaning given by section 195-1 of the GST Act.
(a) income tax, imposed as such by any Act, as assessed under the Income Tax Assessment Act; and
(aa) any amount payable to the Commissioner under former Part IIIAA of the Income Tax Assessment Act; and
(b) additional income tax payable under former section 163AA, former section 170AA, subsection 204(3), former subsection 221AZMAA(1), former subsection 221AZP(1), former subsection 221YD(3), former section 221YDB or former Part VII of the Income Tax Assessment Act; and
(c) an instalment of income tax payable under former Division 1A of Part VI of the Income Tax Assessment Act; and
(ca) any initial payment of income tax that is required to be made under former Division 1B of Part VI of the Income Tax Assessment Act; and
(cb) any amount payable to the Commissioner under former Division 1C of Part VI of the Income Tax Assessment Act; and
(d) any amount payable under former section 220AAE, 220AAM or 220AAR, or former subsection 221EAA(1), of the Income Tax Assessment Act; and
(e) (Omitted by No 170 of 1995)
(f) any amount of provisional tax payable under former Division 3 of Part VI of the Income Tax Assessment Act; and
(g) any amount payable to the Commissioner under former subsection 220AS(1) or 221YHH(1), former subsection 221YHZC(3) or 221YHZD(1), (1A) or (1B), former subparagraph 221YHZD(2)(b)(ii), former subsection 221YN(1) or (4), 221YQ(1), 221ZC(1) or (4), 221ZD(1), 221ZN(1) or 221ZO(1) or former section 221ZP of the Income Tax Assessment Act; and
(ga) any amount payable to the Commissioner under Subdivision 16-A or 16-B in Schedule 1 to the Taxation Administration Act 1953; and
(h) an amount payable to the Commissioner under Division 8 or 9 of Part VI of the Income Tax Assessment Act; and
(i) an amount payable to the Commissioner under Division 45 in Schedule 1 to the Taxation Administration Act 1953.
Income Tax Assessment Act
means the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997;
luxury car tax
has the meaning given by section 27-1 of the Luxury Car Tax Act.
Luxury Car Tax Act
means the A New Tax System (Luxury Car Tax) Act 1999.
luxury car tax law
has the meaning given by section 27-1 of the Luxury Car Tax Act.
MRRT
(Repealed by No 96 of 2014)
MRRT law
(Repealed by No 96 of 2014)
old sales tax
(Repealed by No 101 of 2006)
petroleum resource rent tax
means:
(a) tax imposed by any of the following:
(i) the Petroleum Resource Rent Tax (Imposition - General) Act 2012;
(ii) the Petroleum Resource Rent Tax (Imposition - Customs) Act 2012;
as assessed under the Petroleum Resource Rent Tax Assessment Act 1987; and
(iii) the Petroleum Resource Rent Tax (Imposition - Excise) Act 2012;
(b) additional tax payable under section 85 of the Petroleum Resource Rent Tax Assessment Act; and
(c) an instalment of tax payable under Division 2 of Part VIII of the Petroleum Resource Rent Tax Assessment Act;
Petroleum Resource Rent Tax Assessment Act
means the Petroleum Resource Rent Tax Assessment Act 1987;
sales tax
(Omitted by No 118 of 1992)
Sales Tax Assessment Acts
(Repealed by No 101 of 2006)
Second Commissioner
means a Second Commissioner of Taxation;
secure
includes achieve the result;
Superannuation Guarantee (Administration) Act
means the Superannuation Guarantee (Administration) Act 1992;
superannuation guarantee charge
means charge imposed by the Superannuation Guarantee (Administration) Act 1992, as assessed under the Superannuation Guarantee (Administration) Act, and includes charge payable under section 49 of the Superannuation Guarantee (Administration) Act;
Training Guarantee (Administration) Act
(Repealed by No 101 of 2006)
training guarantee charge
(Repealed by No 101 of 2006)
trustee
, in addition to every person (including a company) appointed or constituted trustee by act of parties, by order or declaration of a court or by operation of law, includes:
(a) an executor or administrator, restructuring practitioner (within the meaning of the Corporations Act 2001), guardian, committee, receiver or liquidator; and
(b) every person (including a company) having or taking upon himself or herself the administration or control of income or property affected by any express or implied trust, or acting in any fiduciary capacity, or having the possession, control or management of the income or property of a person under any legal or other disability.
Wine Equalisation Tax Act
means the A New Tax System (Wine Equalisation Tax) Act 1999.
wine tax
has the meaning given by section 33-1 of the Wine Equalisation Tax Act.
wine tax law
has the meaning given by section 33-1 of the Wine Equalisation Tax Act.
Archived:
Para (d) of the definition of "income tax" substituted by No 101 of 2006, s 3 and Sch 2 item 39, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive.
3(2)
In this Act:
(a) a reference to income tax payable by a company or trustee, in relation to the intention of a person in entering into, or the knowledge or belief of a person concerning, an arrangement or transaction, shall be read as a reference to some or all of the income tax due and payable by the company or trustee at the time when the arrangement or transaction is entered into;
(b) a reference to future income tax payable by a company or trustee, in relation to the intention of a person in entering into, or the knowledge or belief of a person concerning, an arrangement or transaction, shall be read as a reference to some or all of:
(i) the income tax (if any) that will become payable by the company or trustee, after the arrangement or transaction is entered into, in relation to transactions entered into, operations carried out and acts done by the company or trustee before the arrangement or transaction is entered into; and
(ii) the income tax that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into:
(A) in relation to likely transactions, operations and acts of the company or trustee; or
(B) by reason of the Commissioner altering the sale value of goods in pursuance of a power to do so conferred on him or her by the Income Tax Assessment Act; and
(c) a reference to income tax moneys, in relation to a company or trustee, shall be read as a reference to:
(i) the income tax payable by the company or trustee;
(ii) further income tax payable by the company or trustee under the Income Tax Assessment Act;
(iii) additional tax payable by the company or trustee under the Income Tax Assessment Act;
(iv) costs awarded by a court against the company or trustee in a proceeding by the Crown for the recovery of a penalty under the Income Tax Assessment Act; and
(v) costs awarded by a court against the company or trustee in a proceeding for the recovery of income tax, further income tax referred to in subparagraph (ii) or additional tax referred to in subparagraph (iii) payable by the company or trustee.
3(3)
In this Act, a reference to securing the inability or likely inability of a company or trustee to pay income tax payable by the company or trustee or future income tax payable by the company or trustee shall be read as including a reference to securing the continuation of an inability or likely inability of a company or trustee to pay income tax payable by the company or trustee or future income tax payable by the company or trustee, as the case may be.
3(4)
In this Act:
(a) a reference to a person shall, unless the contrary intention appears, be read as not including a reference to a company;
(b) a reference to an arrangement or transaction shall be read as including a reference to both an arrangement and a transaction and to any series or combination of arrangements or transactions or arrangements and transactions;
(c) a reference to a person who aids, abets, counsels or procures another person to enter into an arrangement or transaction shall be read as including a reference to a person who, jointly with another person or other persons, aids, abets, counsels or procures some person to enter into an arrangement or transaction;
(d) a reference to an arrangement shall be read as a reference to an arrangement, agreement, understanding or scheme:
(i) whether formal or informal;
(ii) whether express or implied; and
(iii) whether or not enforceable, or intended to be enforceable, by legal proceedings; and
(e) a reference to income tax, income tax moneys or future income tax payable by a trustee shall be read as a reference to income tax, income tax moneys or future income tax payable by a person (including a company) in the capacity of a trustee, whether or not the person is personally liable for the income tax or income tax moneys or will be personally liable for the future income tax, as the case may be.
3(5)
For the purposes of subsection 10(2), section 11 and section 12, the liability of a company or trustee to pay income tax moneys in respect of a particular act or transaction shall not be taken not to be finally determined by reason only of the possibility of the Commissioner determining that further income tax is payable in relation to that act or transaction.
SECTION 3A 3A EXTENSION TO EXTERNAL TERRITORIES AND AUSTRALIAN INSTALLATIONS
This Act extends to every external Territory and to Australian installations.
Division 355 in Schedule 1 to the Taxation Administration Act 1953 has effect as if this Act were part of that Act.
Note:
The offences in this Part are applied to other taxes by the later Parts of this Act. These taxes are:
Where a person enters into an arrangement or transaction with the intention of securing, either generally or for a limited period, that a company or trustee (whether or not a party to the arrangement or transaction) will be unable, or will be likely to be unable, having regard to other debts of the company or trustee, to pay income tax payable by the company or trustee, the person commits an offence.
5(2)
Where:
(a) a person enters into an arrangement or transaction with the intention of securing, either generally or for a limited period, that a company or trustee (whether or not a party to the arrangement or transaction) will be unable, or will be likely to be unable, having regard to other debts of the company or trustee, to pay future income tax payable by the company or trustee; and
(b) income tax becomes due and payable by the company or trustee;
the person commits an offence.
Penalty: Imprisonment for 10 years or 1,000 penalty units, or both.
SECTION 6 AIDING AND ABETTING 6(1)
Where a person:
(a) directly or indirectly, aids, abets, counsels or procures another person (including a company) to enter into an arrangement or transaction; or
(b) is, in any way, by act or omission, directly or indirectly concerned in, or party to, the entry by another person (including a company) into an arrangement or transaction;
knowing or believing that the arrangement or transaction is being entered into by the other person with the intention of securing, either generally or for a limited period, that a company or trustee (whether or not a party to the arrangement or transaction) will be unable, or will be likely to be unable, having regard to other debts of the company or trustee, to pay income tax payable by the company or trustee, the first-mentioned person commits an offence.
6(2)
Where:
(a) a person:
(i) directly or indirectly, aids, abets, counsels or procures another person (including a company) to enter into an arrangement or transaction; or
knowing or believing that the arrangement or transaction is being entered into by the other person with the intention of securing, either generally or for a limited period, that a company or trustee (whether or not a party to the arrangement or transaction) will be unable, or will be likely to be unable, having regard to other debts of the company or trustee, to pay future income tax payable by the company or trustee; and
(ii) is, in any way, by act or omission, directly or indirectly concerned in, or party to, the entry by another person (including a company) into an arrangement or transaction;
(b) income tax becomes due and payable by the company or trustee;
the first-mentioned person commits an offence.
Penalty: Imprisonment for 10 years or 1,000 penalty units, or both.
SECTION 7 ARRANGEMENTS TO SECURE INABILITY TO PAY INCOME TAX 7(1)
Where a person:
(a) enters into an arrangement or transaction;
(b) directly or indirectly, aids, abets, counsels or procures another person (including a company) to enter into an arrangement or transaction; or
(c) is, in any way, by act or omission, directly or indirectly concerned in, or party to, the entry by another person (including a company) into an arrangement or transaction;
knowing or believing that the arrangement or transaction will secure, or will be likely to secure, either generally or for a limited period, that a company or trustee (whether or not a party to the arrangement or transaction) will be unable, or will be likely to be unable, having regard to other debts of the company or trustee, to pay income tax payable by the company or trustee, the first-mentioned person commits an offence.
Penalty: Imprisonment for 10 years or 1,000 penalty units, or both.
7(2)
Where:
(a) a person:
(i) enters into an arrangement or transaction;
(ii) directly or indirectly, aids, abets, counsels or procures another person (including a company) to enter into an arrangement or transaction; or
knowing or believing that the arrangement or transaction will secure, or will be likely to secure, either generally or for a limited period, that a company or trustee (whether or not a party to the arrangement or transaction) will be unable, or will be likely to be unable, having regard to other debts of the company or trustee, to pay future income tax payable by the company or trustee; and
(iii) is, in any way, by act or omission, directly or indirectly concerned in, or party to, the entry by another person (including a company) into an arrangement or transaction;
(b) income tax becomes due and payable by the company or trustee;
the first-mentioned person commits an offence.
Penalty: Imprisonment for 10 years or 1,000 penalty units, or both.
7(3)
Where:
(a) a company or trustee:
(i) enters into an arrangement with a creditor for payments to be made, during a limited period, to the creditor by the company or trustee or by a person (including a company) at the direction of the company or trustee; or
(ii) enters into a transaction that involves the company or trustee making a payment to, or directing a person (including a company) to make a payment to, a creditor of the company or trustee; and
(b) the company or trustee enters into the arrangement or transaction with the intention:
(i) of securing, or attempting to secure, that the company or trustee will be able to continue to carry on business; or
(ii) of obtaining a financial benefit for the company or trustee;
neither subsection (1) nor subsection (2) applies to or in relation to that arrangement or transaction.
7(4)
In subsection (3), a reference to a creditor of a company or trustee, in relation to an arrangement or transaction entered into by the company or trustee, shall be read as including a reference to a person (including a company) to whom money is payable by the company or trustee under, or by virtue of, the arrangement or transaction.
SECTION 8 8 OFFENCES IN RELATION TO PARTICULAR TRANSACTIONS
Where:
(a) a company or trustee enters into a transaction by way of selling or leasing goods to a person (including another company) in such circumstances that income tax will become payable by the company or trustee in relation to the transaction;
(b) a person is, in any way, by act or omission, directly or indirectly, concerned in, or party to, the entry by the company or trustee into that transaction knowing, or having reasonable grounds for believing:
(i) that, or that it is likely that:
(A) the sale value of the goods, for the purposes of the Income Tax Assessment Act, will be altered by the Commissioner in pursuance of a power to do so conferred on him or her by some one or other of those Acts; or
(B) in a case to which clause (A) does not apply - the whole, or a substantial part, of the price payable for selling or leasing the goods has been, or is to be, paid to a person (including a company) other than the first-mentioned company or trustee otherwise than on account of the first-mentioned company or trustee, whether or not as agent for the first-mentioned company or trustee;
(ii) that income tax will become payable in relation to the transaction; and
(iii) that, if income tax becomes due and payable in relation to the transaction, the company or trustee will be unable, or will be likely to be unable, at the time when the income tax becomes due and payable, to pay some or all of the aggregate of:
(A) the income tax that will then be payable by the company or trustee in relation to the transaction;
(B) the income tax (if any) that will then be payable by the company or trustee in relation to the previous transactions, operations and acts of the company or trustee (if any); and
(C) the income tax that may reasonably be expected by the person first mentioned in this paragraph to be then payable by the company or trustee by reason of the Commissioner altering the sale value of any goods in pursuance of a power to do so conferred on him or her by the Income Tax Assessment Act; and
(c) income tax becomes due and payable by the company or trustee in relation to the transaction;
the person first mentioned in paragraph (b) commits an offence.
Penalty: Imprisonment for 10 years or 1,000 penalty units, or both.
(Repealed by No 101 of 2004)
9(2) [Commencement of prosecution]
A prosecution for an offence against this Act may be commenced at any time.
9(3) [Two or more offences re same arrangement]A person is not liable to be convicted of two or more offences against this Act in relation to the same arrangement or transaction.
9(4)(Repealed by No 20 of 1997)
9(5)
(Repealed by No 57 of 2002)
9(6)
(Repealed by No 57 of 2002)
SECTION 10 EVIDENCE 10(1) [Commissioner's certificate conclusive evidence]
In proceedings under this Act (including proceedings for the purpose of obtaining an order under section 12), a certificate purporting to be signed by the Commissioner, a Second Commissioner or a Deputy Commissioner and stating that an amount of income tax moneys is or was, or became, due and payable by a company, or by a trustee, on a date specified in the certificate is, subject to subsection (2), conclusive evidence of the matters stated in the certificate.
(a) a certificate is given by the Commissioner, a Second Commissioner or a Deputy Commissioner under subsection (1) stating that an amount of income tax moneys is or was, or became, due and payable by a company or by a trustee; and
(b) before the certificate was given, it was finally determined, or after the certificate was given it is finally determined, for the purposes of the Income Tax Assessment Act, that the income tax moneys, or part of the income tax moneys, to which the certificate relates did not become payable by the company or trustee;
the certificate is of no effect, or ceases to have effect, as the case requires, in so far as it would, apart from this subsection, be conclusive evidence that the income tax moneys or the part of the income tax moneys, as the case may be, referred to in paragraph (b) were or was, or became, due and payable by the company or trustee on the date specified in the certificate.
A reference in subsections (1) and (2), in relation to a company or trustee, to income tax moneys shall be read as a reference to income tax moneys in respect of which a notification (however described) has been given to the company or trustee under the Income Tax Assessment Act.
Where, in any proceedings under this Act (including proceedings for the purpose of obtaining an order under section 12), it appears to the court or magistrate that:
(a) the liability of a company or trustee in respect of some income tax moneys has not been finally determined for the purposes of the Income Tax Assessment Act; and
(b) the final determination of the liability of the company or trustee in respect of those income tax moneys is relevant to the determination of the question whether a person is guilty of an offence against this Act;
the court or magistrate shall stay the proceedings under this Act until:
(c) the liability of the company or trustee in respect of those income tax moneys is finally determined; or
(d) it is finally determined that the company or trustee became liable to pay some of those income tax moneys;
whichever first occurs.
Nothing in this section limits the power of a court or magistrate under any other law to order a stay of proceedings.
SECTION 12 ADDITIONAL PENALTY 12(1) [Amount of additional penalty]Where a person is convicted of an offence against this Act in relation to a company or trustee, the court may, in addition to imposing a penalty in respect of the offence, order the person to pay to the Commonwealth such amount as the court thinks fit but not exceeding the amount of the income tax moneys due and payable by the company or trustee on the date of the conviction, other than income tax moneys the liability of the company or trustee to pay which is not finally determined for the purposes of the Income Tax Assessment Act.
Upon payment of an amount in satisfaction or part satisfaction of an order made under subsection (1) in relation to the income tax moneys payable by a company or trustee:
(a) if the income tax moneys payable by the company or trustee at the time the payment is made exceeds the amount of the payment - the income tax moneys so payable shall be deemed to be reduced, in such manner as the Commissioner determines, by an amount equal to the amount of the payment; or
(b) in any other case - the liability of the company or trustee in respect of the income tax moneys at the time the payment is made shall be deemed to be discharged.
Archived:
Pt IIA and III repealed by No 101 of 2006, s 3 and Sch 5 item 92, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive.
Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if- (a) a reference in any of those provisions to income tax were a reference to fringe benefits tax; (b) a reference in any of those provisions to future income tax were a reference to future fringe benefits tax; (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the Fringe Benefits Tax Assessment Act; and (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys were a reference to fringe benefits tax moneys.
14(2)
For the purposes of the application of the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1) of this section- (a) a reference in any of those provisions to the fringe benefits tax payable by a company or trustee, in relation to the intention of a person entering into, or the knowledge or belief of a person concerning, an arrangement or transaction shall be read as a reference to some or all of the fringe benefits tax due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; (b) a reference in any of those provisions to future fringe benefits tax payable by a company or trustee, in relation to the intention of a person entering into, or the knowledge or belief of a person concerning, an arrangement or transaction shall be read as a reference to some or all of the fringe benefits tax that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; (c) a reference in any of those provisions, other than subsections 10(1) and (2), in relation to a company or trustee, to fringe benefits tax moneys shall be read as a reference to-
(i) fringe benefits tax payable by the company or trustee; and
(d) a reference in subsections 10(1) and (2) to fringe benefits tax moneys shall be read as a reference to fringe benefits tax that has been assessed under the Fringe Benefits Tax Assessment Act.
(ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of fringe benefits tax; and
14(3)
For the purposes of the application of subsection 10(2), section 11 and section 12 in accordance with the preceding provisions of this section, the liability of a company or trustee in respect of fringe benefits tax moneys that have been assessed shall not be taken not to be finally determined by reason only of the possibility of the Commissioner amending the assessment (otherwise than as a result of an objection being allowed or to give effect to a decision of the Administrative Review Tribunal or a court).
PART V - OFFENCES RELATING TO PETROLEUM RESOURCE RENT TAX
Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if: (a) a reference in any of those provisions to income tax were a reference to petroleum resource rent tax; (b) a reference in any of those provisions to future income tax were a reference to future petroleum resource rent tax; (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the Petroleum Resource Rent Tax Assessment Act; and (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys were a reference to petroleum resource rent tax moneys.
15(2)
For the purposes of the application of the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1) of this section: (a) a reference in any of those provisions to the petroleum resource rent tax payable by a company or trustee, in relation to the intention of a person entering into, or the knowledge or belief of a person concerning, an arrangement or transaction shall be read as a reference to some or all of the petroleum resource rent tax due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; (b) a reference in any of those provisions to future petroleum resource rent tax payable by a company or trustee, in relation to the intention of a person entering into, or the knowledge or belief of a person concerning, an arrangement or transaction shall be read as a reference to some or all of the petroleum resource rent tax that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; (c) a reference in any of those provisions, other than subsections 10(1) and (2), in relation to a company or trustee, to petroleum resource rent tax moneys shall be read as a reference to:
(i) petroleum resource rent tax payable by the company or trustee; and
(d) a reference in subsections 10(1) and (2) to petroleum resource rent tax moneys shall be read as a reference to petroleum resource rent tax that has been assessed under the Petroleum Resource Rent Tax Assessment Act.
(ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of petroleum resource rent tax; and
15(3)
For the purposes of the application of subsection 10(2), section 11 and section 12 in accordance with the preceding provisions of this section, the liability of a company or trustee in respect of petroleum resource rent tax moneys that have been assessed shall not be taken not to be finally determined by reason only of the possibility of the Commissioner amending the assessment (otherwise than as a result of an objection being allowed or to give effect to a decision of the Administrative Review Tribunal or a court).
Archived:
Pt VI repealed by No 101 of 2006, s 3 and Sch 5 item 99, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive.
Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if: (a) a reference in any of those provisions to income tax were a reference to superannuation guarantee charge; and (b) a reference in any of those provisions to future income tax were a reference to future superannuation guarantee charge; and (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the Superannuation Guarantee (Administration) Act; and (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys, were a reference to superannuation guarantee charge moneys.
17(2)
In applying the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1): (a) a reference in any of those provisions to the superannuation guarantee charge payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the superannuation guarantee charge due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and (b) a reference in any of those provisions to future superannuation guarantee charge payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the superannuation guarantee charge that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and (c) a reference in any of those provisions (other than subsections 10(1) and (2)), in relation to a company or trustee, to superannuation guarantee charge moneys is to be read as a reference to:
(i) superannuation guarantee charge payable by the company or trustee; and
(d) a reference in subsections 10(1) and (2) to superannuation guarantee charge moneys is to be read as a reference to superannuation guarantee charge assessed under the Superannuation Guarantee (Administration) Act.
(ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of superannuation guarantee charge; and
17(3)
In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of superannuation guarantee charge moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner's amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Review Tribunal or a court).
Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if: (a) a reference in any of those provisions to income tax were a reference to GST; and (b) a reference in any of those provisions to future income tax were a reference to future GST; and (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the GST law; and (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys, were a reference to GST moneys.
18(2)
In applying the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1): (a) a reference in any of those provisions to the GST payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the GST due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and (b) a reference in any of those provisions to future GST payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the GST that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and (c) a reference in any of those provisions (other than subsections 10(1) and (2)), in relation to a company or trustee, to GST moneys is to be read as a reference to:
(i) GST payable by the company or trustee; and
(d) a reference in subsections 10(1) and (2) to GST moneys is to be read as a reference to GST payable under the GST Act.
(ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of GST; and
18(3)
In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of GST moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner's amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Review Tribunal or a court).
Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if: (a) a reference in any of those provisions to income tax were a reference to wine tax; and (b) a reference in any of those provisions to future income tax were a reference to future wine tax; and (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the wine tax law; and (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys, were a reference to wine tax moneys.
19(2)
In applying the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1): (a) a reference in any of those provisions to the wine tax payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the wine tax due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and (b) a reference in any of those provisions to future wine tax payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the wine tax that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and (c) a reference in any of those provisions (other than subsections 10(1) and (2)), in relation to a company or trustee, to wine tax moneys is to be read as a reference to:
(i) wine tax payable by the company or trustee; and
(d) a reference in subsections 10(1) and (2) to wine tax moneys is to be read as a reference to wine tax payable under the Wine Equalisation Tax Act.
(ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of wine tax; and
19(3)
In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of wine tax moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner's amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Review Tribunal or a court).
Without prejudice to their effect apart from this section, subsection 3(3), paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3)) also have the effect they would have if: (a) a reference in any of those provisions to income tax were a reference to luxury car tax; and (b) a reference in any of those provisions to future income tax were a reference to future luxury car tax; and (c) a reference in any of those provisions to the Income Tax Assessment Act were a reference to the luxury car tax law; and (d) a reference in any of those provisions, in relation to a company or trustee, to income tax moneys, were a reference to luxury car tax moneys.
20(2)
In applying the provisions of Part II (other than section 8 and subsection 10(3)) in accordance with subsection (1): (a) a reference in any of those provisions to the luxury car tax payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the luxury car tax due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and (b) a reference in any of those provisions to future luxury car tax payable by a company or trustee, in relation to the intention of a person's entering into, or a person's knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the luxury car tax that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and (c) a reference in any of those provisions (other than subsections 10(1) and (2)), in relation to a company or trustee, to luxury car tax moneys is to be read as a reference to:
(i) luxury car tax payable by the company or trustee; and
(d) a reference in subsections 10(1) and (2) to luxury car tax moneys is to be read as a reference to luxury car tax payable under the Luxury Car Tax Act.
(ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of luxury car tax; and
20(3)
In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2), the liability of a company or trustee in respect of luxury car tax moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner's amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Review Tribunal or a court).