This Act as revenue law for Taxation Administration Act 2001
887 This Act as revenue law for Taxation Administration Act 2001
This section provides for how the Taxation Administration Act 2001 applies to this Act, in relation to particular liabilities, acts and omissions, to the extent this Act is a revenue law under the Taxation Administration Act 2001.
Note—
See the Taxation Administration Act 2001, section 6(6) and (7).
The following provisions of the Taxation Administration Act 2001 do not apply in relation to a pre-commencement liability—
part 3;
sections 30 to 33;
part 5, divisions 1 and 2;
section 132.
To remove any doubt, it is declared that the Taxation Administration Act 2001 applies in relation to an act or omission after the commencement even if the act or omission relates to a pre-commencement liability.
Example—
After the commencement on 1 October 2020, during an audit relating to the annual royalty return period from 1 July 2019 to 30 June 2020, a royalty payer failed to provide information as required under a notice given under the Taxation Administration Act 2001, section 87. The failure to comply with the requirement is an omission after the commencement, even though it relates to a pre-commencement liability.
However, the Taxation Administration Act 2001, section 132 does not apply to an act or omission after the commencement relating to a pre-commencement liability.
For the purpose of applying the Taxation Administration Act 2001, part 4 in relation to a pre-commencement liability or an act or omission after the commencement relating to a pre-commencement liability—
a reference in the Taxation Administration Act 2001, section 41 or 42 to an assessment liability includes a pre-commencement liability; and
a reference in the Taxation Administration Act 2001, section 42 to primary tax does not include an amount under a former provision of this Act that is a royalty penalty amount, unpaid royalty interest, civil penalty or fee prescribed by regulation that must accompany a royalty return; and
a reference in the Taxation Administration Act 2001, section 29 to an amount payable under a tax law includes a royalty-related amount under a former provision of this Act; and
a reference in the Taxation Administration Act 2001, section 37(1)(a) to a reassessment includes a reassessment, after the commencement, under a former provision of this Act; and
a reference in the Taxation Administration Act 2001, section 37(1)(b) to a notice includes a notice given, after the commencement, under a former provision of this Act; and
a reference in the Taxation Administration Act 2001, section 46 to a reassessment includes a reassessment, after the commencement, under a former provision of this Act; and
a notice given before the commencement under former section 333J is taken to have been given under the Taxation Administration Act 2001, section 48; and
a notice given before the commencement under former section 333L is taken to have been given under the Taxation Administration Act 2001, section 50.
A reference in the Taxation Administration Act 2001, section 131 to an assessment includes an assessment under former chapter 11.
Subsection (3) applies subject to subsection (8).
To the extent this Act applies to an act or omission after the commencement relating to a pre-commencement liability, the Taxation Administration Act 2001, section 136 applies subject to section 412 of this Act.
If, under this section, a provision of the Taxation Administration Act 2001 relating to a particular matter applies to this Act and a royalty provision of this Act relates to the same matter, this Act does not apply to the matter.
In this section—
royalty provision, of this Act, means a provision of this Act that is a revenue law under the Taxation Administration Act 2001.
This provision refers to the regulations (prescribed by regulation
). Made under this Act:
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