1Purpose
The purpose of this Act is to make general provision for the administration and enforcement of taxation laws and the reciprocal enforcement of recognised laws.
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Bill homepage (legislation.vic.gov.au)The purpose of this Act is to make general provision for the administration and enforcement of taxation laws and the reciprocal enforcement of recognised laws.
Part 1 comes into operation on the day on which this Act receives the Royal Assent.
Subject to subsection (3), the remaining provisions of this Act come into operation on a day or days to be proclaimed.
If a provision referred to in subsection (2) does not come into operation before 1 July 1998, it comes into operation on that day.
S. 3 amended by No. 83/2009 s. 24(2) (ILA s. 39B(1)).
In this Act—
S. 3(1) def. of assessment amended by No. 28/2011 s. 40(a).
assessment means an assessment made by the Commissioner under Part 3 of the tax liability of a person, and includes a reassessment, a compromise assessment and a deemed assessment;
authorised officer means the Commissioner or a person appointed as an authorised officer under section 70(2);
business day means a day other than a Saturday, a Sunday or a public holiday appointed under the Public Holidays Act 1993;
Commissioner means Commissioner of State Revenue referred to in section 62;
compromise assessment means an assessment made under section 12;
S. 3(1) def. of contribution inserted by No. 23/2010 s. 21(a).
contribution means a growth areas infrastructure contribution imposed under Part 9B of the Planning and Environment Act 1987;
S. 3(1) def. of correspond-ing Commis-sioner inserted by No. 83/2009 s. 24(1).
corresponding Commissioner, in relation to a recognised jurisdiction, means the person who is responsible for the general administration of the law that corresponds with this Act;
S. 3(1) def. of deemed assessment inserted by No. 28/2011 s. 40(b).
deemed assessment means a deemed assessment under section 12A;
exercise a function includes perform a duty;
S. 3(1) def. of feasibility study inserted by No. 86/2009 s. 4.
feasibility study means an examination and analysis conducted for the purpose of—
evaluating an existing tax, duty, levy or impost; or
developing and evaluating policies and proposals for a new or existing tax, duty, levy or impost;
function includes a power, an authority or a duty;
investigation means an investigation under Division 2 of Part 9;
non-reviewable decision has the meaning given by section 5;
S. 3(1) def. of notification default inserted by No. 83/2009 s. 30, amended by Nos 26/2015 s. 44, 28/2017 s. 90, 52/2021 s. 70, 23/2022 s. 22(1), 52/2021 s. 81 (as amended by No. 23/2022 s. 22(3)), 16/2024 s. 43.
notification default means—
a failure to lodge a notice under section 34G of the Land Tax Act 2005; or
a failure to lodge a notice under section 46K of the Land Tax Act 2005; or
a failure to give notice to the Commissioner in accordance with section 61B, 61C, 61D, 61E or 61F of the Land Tax Act 2005; or
a failure to notify the Commissioner of a change in circumstances in accordance with section 70N of the Land Tax Act 2005; or
a failure to notify the Commissioner of an error or omission in accordance with section 104A of the Land Tax Act 2005; or
a failure to give a notice to the Commissioner in accordance with section 104B of the Land Tax Act 2005; or
a failure to notify the Commissioner of an error or omission in accordance with section 26 of the Windfall Gains Tax Act 2021; or
a failure to notify the Commissioner of an error or omission in accordance with section 33 of the Commercial and Industrial Property Tax Reform Act 2024; or
a failure to notify the Commissioner of a change of use in accordance with section 34 of the Commercial and Industrial Property Tax Reform Act 2024;
S. 3(1) def. of on-line duty payment system inserted by No. 28/2011 s. 40(b).
on-line duty payment system has the same meaning as in section 3(1) of the Duties Act 2000;
person includes an unincorporated association and a partnership;
S. 3(1) def. of police officer inserted by No. 37/2014 s. 10(Sch. item 165.1).
police officer has the same meaning as in the Victoria Police Act 2013;
premises includes land, a vehicle, a vessel and an aircraft;
reassessment means reassessment of tax liability under section 9;
S. 3(1) def. of recognised jurisdiction inserted by No. 83/2009 s. 24(1).
recognised jurisdiction means the Commonwealth, another State or a Territory;
S. 3(1) def. of recognised law inserted by No. 83/2009 s. 24(1).
recognised law means a law administered by a corresponding Commissioner that is—
a law relating to the imposition of a tax, duty or levy; or
a law declared by the Governor in Council under subsection (2) to be a recognised law;
record means—
a documentary record;
a record made by an electronic, electromagnetic, photographic or optical process;
any other kind of record;
S. 3(1) def. of reportable information inserted by No. 28/2017 s. 87.
reportable information means information about the transfer of a freehold interest in real property situated in Victoria that is reportable by the State to the Commissioner of Taxation of the Commonwealth under item 3 of the table at the foot of section 396‑55 of Schedule 1 to the Taxation Administration Act 1953 of the Commonwealth;
retention period, in relation to a document or thing, means the period of 60 days after it was provided, produced or seized;
S. 3(1) def. of return amended by No. 47/2020 s. 62.
return means a return, statement, certificate, application, report or other record that—
is required or authorised under a taxation law to be lodged by a person with the Commissioner or a specified person; and
is liable to tax or records matters in respect of which there is or may be a tax liability; and
is of a type included on the list published by the Commissioner under section 36AA;
S. 3(1) def. of tax amended by Nos 74/2005 s. 36(1), 23/2010 s. 21(b), 52/2021 s. 79.
tax means a tax, levy, contribution or duty under a taxation law, and includes—
interest and penalty tax under Part 5;
any other amount paid or payable by a taxpayer to the Commissioner under a taxation law (other than section 129A);
taxation law has the meaning given by section 4;
tax default means a failure by a taxpayer to pay, in accordance with a taxation law, the whole or part of tax that the taxpayer is liable to pay;
tax liability means a liability to pay tax;
tax officer means—
an authorised officer;
any other person engaged (whether as an officer or employee or otherwise) in the administration or execution of a taxation law;
taxpayer means a person who has been assessed as liable to pay an amount of tax, who has paid an amount as tax or who is liable or may be liable to pay tax;
S. 3(1) def. of Tribunal substituted by No. 52/1998 s. 311(Sch. 1 item 89.1).
Tribunal means Victorian Civil and Administrative Tribunal established by the Victorian Civil and Administrative Tribunal Act 1998;
S. 3(1) def. of trustee amended by No. 69/2011 s. 37(1).
trustee includes—
a person who is a trustee under an implied or constructive trust;
in relation to a deceased person, an executor of the will, or an administrator of the estate, of the deceased person;
a receiver or manager of the property of a company, or a liquidator of a company for the purpose of its winding up;
a receiver, guardian, committee or manager of the property of a person under a legal or other disability;
a person having possession, control or management of a business or property of a person who is under a legal or other disability;
any person acting in a fiduciary capacity;
S. 3(1) def. of valuation authority inserted by No. 69/2011 s. 37(2), repealed by No. 50/2024 s. 98(a)(ii).
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S. 3(1) def. of Valuer-General inserted by No. 50/2024 s. 98(a)(i).
Valuer-General means the valuer‑general appointed under section 3(1) of the Valuation of Land Act 1960.
S. 3(2) inserted by No. 83/2009 s. 24(2).
The Governor in Council may, by Order published in the Government Gazette, declare a law of the Commonwealth, another State or a Territory to be a recognised law for the purposes of this Act.
S. 4 amended by No. 69/2011 s. 38 (ILA s. 39B(1)).
The following are taxation laws for the purposes of this Act—
this Act and regulations made under this Act;
S. 4(1)(abaa) inserted by No. 16/2024 s. 44.
Commercial and Industrial Property Tax Reform Act 2024 and regulations made under that Act;
S. 4(1)(aba) inserted by No. 35/2017 s. 75, amended by No. 63/2017 s. 21(Sch. 1 item 9.1).
Part 11 of the Commercial Passenger Vehicle Industry Act 2017 and any regulations made under that Act for the purposes of that Part;
S. 4(1)(ab) inserted by No. 74/2005 s. 36(2).
Congestion Levy Act 2005 and regulations made under that Act;
S. 4(1)(b) repealed by No. 36/2010 s. 19(1).
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S. 4(1)(ba) inserted by No. 79/2000 s. 285(Sch. 1 item 6.1).
Duties Act 2000 and regulations made under that Act;
S. 4(1)(c) repealed by No. 36/2010 s. 19(1), new s. 4(1)(c) inserted by No. 47/2018 s. 8, substituted by No. 14/2023 s. 75(a).
Gambling Taxation Act 2023 and regulations made under that Act;
S. 4(1)(caa) inserted by No. 52/2021 s. 71, repealed by No. 14/2023 s. 75(b).
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S. 4(1)(ca) inserted by No. 88/2005 s. 108.
Land Tax Act 2005 and regulations made under that Act;
S. 4(1)(cab) inserted by No. 28/2017 s. 80(1).
Part 6 of the Livestock Disease Control Act 1994 and any regulations made under that Act for the purposes of that Part;
S. 4(1)(cb) inserted by No. 23/2010 s. 22.
Part 9B of the Planning and Environment Act 1987 and any regulations made under that Act for the purposes of that Part;
S. 4(1)(d) substituted by No. 26/2007 s. 104, amended by Nos 83/2009 s. 25(a), 52/2021 s. 82(a).
Payroll Tax Act 2007 and regulations made under that Act;
S. 4(1)(da) inserted by No. 40/2024 s. 31.
Short Stay Levy Act 2024 and regulations made under that Act;
S. 4(1)(e) repealed by No. 83/2009 s. 25(b), new s. 4(1)(e) inserted by No. 52/2021 s. 82(b).
Windfall Gains Tax Act 2021 and regulations made under that Act.
S. 4(2) inserted by No. 69/2011 s. 38, repealed by No. 28/2017 s. 80(2).
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If a provision of this Act provides that a decision is a non-reviewable decision no court or administrative review body, including the Tribunal, has jurisdiction or power to entertain any question as to the validity or correctness of the decision.
This Act binds the Crown in right of Victoria and, so far as the legislative power of the Parliament permits, the Crown in all its other capacities.
This section does not affect the liability of the Crown to tax under another taxation law.
Nothing in this Act makes the Crown in any of its capacities liable to be prosecuted for an offence.
This Act includes general provisions with respect to—
assessment and reassessment of tax liability;
obtaining refunds of tax;
imposition of interest and penalty tax;
approval of special tax return arrangements;
collection of tax;
S. 7(1)(ea) inserted by No. 83/2009 s. 26.
reciprocal enforcement of recognised laws;
record keeping obligations of taxpayers and general offences;
tax officers and their investigative powers and secrecy obligations;
objections, reviews and appeals;
S. 7(1)(ha) inserted by No. 86/2009 s. 5.
the conduct of feasibility studies;
miscellaneous matters such as service of documents, corporate criminal liability and evidence.
The taxation laws, other than this Act and the regulations, include provisions with respect to—
the imposition of tax and its payment;
exceptions to and exemptions from liability to the tax;
entitlements to refunds.
The Commissioner may make an assessment of a tax liability of a taxpayer.
An assessment of a tax liability may consist of or include a determination that there is not a particular tax liability.
The Commissioner may make one or more reassessments of a tax liability of a taxpayer.
Nothing prevents the Commissioner—
from making a reassessment of a tax liability of a taxpayer after an amount previously assessed as being payable by the taxpayer has been paid; or
from making 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.
S. 9(3) amended by No. 26/2007 s. 105(a).
The Commissioner cannot make a reassessment of a tax liability more than 5 years after the initial assessment of the liability, unless—
the reassessment is to adjust tax to give effect to a decision on an objection, review or appeal as to the initial assessment; or
S. 9(3)(b) amended by No. 79/2000 s. 285(Sch. 1 item 6.2).
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
S. 9(3)(c) inserted by No. 79/2000 s. 285(Sch. 1 item 6.2), amended by No. 26/2007 s. 105(a).
the reassessment is authorised to be made more than 5 years after the initial assessment by another taxation law.
The time limited by subsection (3) applies even if the initial assessment is withdrawn.
S. 10(1) amended by No. 28/2017 s. 81(1).
A taxpayer and any tax agent of a taxpayer must ensure that there is included in an instrument that is liable to tax, or in a statement that is produced to the Commissioner together with the instrument prior to the payment of tax, all information necessary for a proper assessment of the tax liability of the taxpayer in respect of the instrument.
Penalty: 600 penalty units in the case of a body corporate;
S. 10(1A) inserted by No. 28/2017 s. 81(2).
A person does not commit an offence against subsection (1) if the person has a reasonable excuse for failing to ensure the information required by that subsection was included in—
the instrument; or
a statement produced together with the instrument prior to the payment of tax.
S. 10(2) amended by No. 28/2017 s. 81(3).
A taxpayer and any tax agent of a taxpayer must ensure that there is included 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: 600 penalty units in the case of a body corporate;
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