Taxation Administration Regulation 2022

This regulation may be cited as the Taxation Administration Regulation 2022.

This regulation commences on 2 September 2022.

In this regulation—

BPAY facility means a facility by that name offered by BPAY Pty Limited ACN 079 137 518.

payroll tax means payroll tax chargeable under the Payroll Tax Act 1971, section 10.

For section 29(1)(b) of the Act, an electronic payment method is prescribed for payment of an amount of any of the following—

a duty;

payroll tax;

land tax;

betting tax;

a royalty, royalty civil penalty or royalty fee;

penalty tax or unpaid tax interest payable in relation to a duty, payroll tax, land tax, betting tax or a royalty;

a cost or expense under section 117 of the Act;

a cost under the Duties Act 2001, section 505;

a self assessor penalty;

a fee under the Duties Act 2001 or the Land Tax Act 2010.

Each of the following methods of payment is an electronic payment method—

BPAY facility;

direct debit;

electronic funds transfer;

for payment of an amount of at least $10 but not more than $50,000, including an amount payable under an assessment notice relating to 1 or more of the taxes or other liabilities mentioned in subsection (1)(a) to (f)—

Visa or MasterCard credit card; or

another credit card approved by the commissioner by a notice published on the department’s website.

In this section—

betting tax means betting tax imposed under the Betting Tax Act 2018, section 19.

duty means a duty imposed under the Duties Act 2001.

land tax means land tax imposed under the Land Tax Act 2010, section 6 or levied under the repealed Land Tax Act 1915, section 8.

self assessor penalty means a penalty payable by a self assessor under the Duties Act 2001, section 488.

For section 29A(4) of the Act, definition prescribed electronic way, the following electronic ways are prescribed—

BPAY facility;

direct debit;

electronic funds transfer.

The prescribed rate of interest for a financial year is an annual rate equal to the sum of—

for sections 39(4)(b)(ii) and 54(2) of the Act—the 90-day bank bill yield rate for the financial year and 8%; and

for sections 61(3) and 61A(3) of the Act—the 90-day bank bill yield rate for the financial year.

The 90-day bank bill yield rate for a financial year is the monthly average yield of 90-day bank accepted bills for the month of May in the preceding financial year, rounded to the nearest second decimal point, published by the Reserve Bank of Australia on its website.

For section 54(3)(b)(i) of the Act, Sunday is prescribed.

For section 40(1)(b) of the Act, the time prescribed is when the payment is credited to an account—

operated by the commissioner with a financial institution; and

used to perform the commissioner’s functions under section 8 of the Act.

However, if the payment is later dishonoured, the payment is taken not to have been received by the commissioner.

For section 43(1) of the Act, $20.00 is prescribed.

A law stated in schedule 1 is a recognised law for the Act.

A person holding the following office is the corresponding commissioner for a recognised law—

for the Customs Act 1901 (Cwlth)—the Comptroller-General of Customs under that Act and the Commissioner of Taxation under the Taxation Administration Act 1953 (Cwlth);

for another recognised law mentioned in schedule 1, part 1—the Commissioner of Taxation under the Taxation Administration Act 1953 (Cwlth);

for a recognised law mentioned in schedule 1, part 2—the Commissioner for Australian Capital Territory Revenue under the Taxation Administration Act 1999 (ACT);

for a recognised law mentioned in schedule 1, part 3—the Chief Commissioner, or Commissioner of State Revenue, under the Taxation Administration Act 1996 (NSW);

for a recognised law mentioned in schedule 1, part 4—the Commissioner of Territory Revenue under the Taxation Administration Act 2007 (NT);

for a recognised law mentioned in schedule 1, part 5—the Commissioner of State Taxation under the Taxation Administration Act 1996 (SA);

for a recognised law mentioned in schedule 1, part 6—the Commissioner of State Revenue under the Taxation Administration Act 1997 (Tas);

for a recognised law mentioned in schedule 1, part 7—the Commissioner of State Revenue under the Taxation Administration Act 1997 (Vic);

for a recognised law mentioned in schedule 1, part 8—the Commissioner of State Revenue appointed as mentioned in the Taxation Administration Act 2003 (WA), section 6.

For section 88(7) of the Act, the following expenses are prescribed for a person who is required to attend a place—

expenses the person incurs travelling to and from the place;

if it is necessary for the person to be away from the person’s place of residence to attend the place—

expenses the person incurs for accommodation and meals; and

loss of the person’s earnings, or additional expenses the person incurs, while away from the person’s place of residence to attend the place.

The amount of the expenses the person is entitled to be paid is the amount payable under the Uniform Civil Procedure (Fees) Regulation 2019, part 3, as—

for an expense mentioned in subsection (1)(a)—a travelling allowance; and

for an expense mentioned in subsection (1)(b)(i)—an accommodation allowance; and

for an expense mentioned in subsection (1)(b)(ii)—an attendance allowance.

For subsection (2), a reference in the Uniform Civil Procedure (Fees) Regulation 2019, part 3 to the court is taken to be a reference to the place the person is required to attend.

This section applies to giving a document to the commissioner under a royalty law.

For section 143(1)(d) of the Act, giving the document to the chief executive or a public service officer of the resources department, at an office of the resources department, is prescribed.

For section 144(1)(d) of the Act, when the document is given to the chief executive or public service officer at the office is prescribed.

In this section—

resources department means the department in which a resources law is administered.

Section 147(1) of the Act does not apply to a taxpayer if the taxpayer is not required to pay the tax for an instrument, transaction or matter under—

for a liability to pay a tax, other than payroll tax or a royalty—an agreement between the taxpayers liable to pay the tax for the instrument, transaction or matter; or

an Act relating to the instrument, transaction or matter; or

a court order or decision of QCAT.