Commonwealth Consolidated Acts

FUEL TAX (CONSEQUENTIAL AND TRANSITIONAL PROVISIONS) ACT 2006 - SCHEDULE 5

Part   1 -- Administrative provisions

Administrative Decisions (Judicial Review) Act 1977

1   Paragraph   ( e) of Schedule   1

After " Fringe Benefits Tax Assessment Act 1986 ", insert:

A New Tax System (Goods and Services Tax) Act 1999

2   At the end of subsection   48 - 40(1)

Add:

Note:   However, each member is jointly and severally liable to pay the GST that is payable by the representative member (see section   444 - 90 in Schedule   1 to the Taxation Administration Act 1953 ).

3   At the end of subsection   51 - 30(1)

Add:

Note:   However, each participant is jointly and severally liable to pay the GST that is payable by the joint venture operator (see section   444 - 80 in Schedule   1 to the Taxation Administration Act 1953 ).

Income Tax Assessment Act 1936

4   At the end of section   202

Add:

  ; and (p)   to facilitate the administration of the fuel tax law (within the meaning of section   110 - 5 of the Fuel Tax Act 2006 ).

Income Tax Assessment Act 1997

5   Subsection   995 - 1(1)

Insert:

"Defence Minister" means the Minister administering the Defence Act 1903 .

6   Subsection   995 - 1(1)

Insert:

"fuel tax credit" has the meaning given by section   110 - 5 of the Fuel Tax Act 2006 .

7   Subsection   995 - 1(1)

Insert:

"fuel tax law" has the meaning given by section   110 - 5 of the Fuel Tax Act 2006 .

8   Subsection   995 - 1(1)

Insert:

"fuel tax return period" has the meaning given by section   61 - 20 of the Fuel Tax Act 2006 .

9   Subsection   995 - 1(1)

Insert:

"GST-free" has the meaning given by section   195 - 1 of the * GST Act.

10   Subsection   995 - 1(1)

Insert:

"incapacitated entity" has the meaning given by section   195 - 1 of the * GST Act.

11   Subsection   995 - 1(1)

Insert:

"indirect tax" means any of the following:

  (a)   * GST;

  (b)   * wine tax;

  (c)   * luxury car tax.

12   Subsection   995 - 1(1)

Insert:

"indirect tax document" means a document that:

  (a)   was obtained by you in the course of:

  (i)   your appointment or employment by the Commonwealth; or

  (ii)   the performance of services by you for the Commonwealth; or

  (iii)   the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and

  (b)   was made or given under, or for the purposes of, an * indirect tax law.

Example:   A GST return is a document made for the purposes of an indirect tax law.

13   Subsection   995 - 1(1)

Insert:

"indirect tax information" means information that:

  (a)   was obtained by you in the course of:

  (i)   your appointment or employment by the Commonwealth; or

  (ii)   the performance of services by you for the Commonwealth; or

  (iii)   the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and

  (b)   was disclosed or obtained under an * indirect tax law; and

  (c)   relates to the affairs of an entity other than you.

14   Subsection   995 - 1(1)

Insert:

"indirect tax law" means any of the following:

  (a)   the * GST law;

  (b)   the * wine tax law;

  (c)   the * luxury car tax law;

  (d)   the * fuel tax law.

15   Subsection   995 - 1(1)

Insert:

"indirect tax ruling" means any ruling or advice given or published by the Commissioner in relation to an * indirect tax law (other than the * fuel tax law), including one that has been previously altered, but not including:

  (a)   one given orally; or

  (b)   an assessment.

16   Subsection   995 - 1(1)

Insert:

"joint venture operator" for a * GST joint venture has the meaning given by section   195 - 1 of the * GST Act.

17   Subsection   995 - 1(1)

Insert:

"luxury car tax" has the meaning given by section   27 - 1 of the * Luxury Car Tax Act.

18   Subsection   995 - 1(1)

Insert:

"Luxury Car Tax Act" means the A New Tax System (Luxury Car Tax) Act 1999 .

19   Subsection   995 - 1(1)

Insert:

"luxury car tax law" has the meaning given by section   27 - 1 of the * Luxury Car Tax Act.

20   Subsection   995 - 1(1)

Insert:

"net fuel amount" has the meaning given by section   60 - 5 of the Fuel Tax Act 2006 .

21   Subsection   995 - 1(1)

Insert:

"private indirect tax ruling" means an * indirect tax ruling given to a particular entity.

22   Subsection   995 - 1(1)

Insert:

"public indirect tax ruling" means an * indirect tax ruling other than a * private indirect tax ruling.

23   Subsection   995 - 1(1)

Insert:

"representative" of an * incapacitated entity has the meaning given by section   195 - 1 of the * GST Act.

24   Subsection   995 - 1(1)

Insert:

"representative member" for a * GST group has the meaning given by section   195 - 1 of the * GST Act.

25   Subsection   995 - 1(1)

Insert:

"reviewable fuel tax decision" has the meaning given by subsection   112 - 50(2) in Schedule   1 to the Taxation Administration Act 1953 .

26   Subsection   995 - 1(1)

Insert:

"reviewable GST decision" has the meaning given by subsection   110 - 50(2) in Schedule   1 to the Taxation Administration Act 1953 .

27   Subsection   995 - 1(1)

Insert:

"reviewable GST transitional decision" has the meaning given by subsection   110 - 50(3) in Schedule   1 to the Taxation Administration Act 1953 .

28   Subsection   995 - 1(1)

Insert:

"reviewable indirect tax decision" has the meaning given by subsection   105 - 40(2) in Schedule   1 to the Taxation Administration Act 1953 .

29   Subsection   995 - 1(1)

Insert:

"reviewable wine tax decision" has the meaning given by subsection   111 - 50(2) in Schedule   1 to the Taxation Administration Act 1953 .

30   Subsection   995 - 1(1)

Insert:

"taxable fuel" has the meaning given by section   110 - 5 of the Fuel Tax Act 2006 .

31   Subsection   995 - 1(1)

Insert:

"taxable importation of a luxury car" has the meaning given by section   27 - 1 of the * Luxury Car Tax Act.

32   Subsection   995 - 1(1)

Insert:

"taxable supply of a luxury car" has the meaning given by section   27 - 1 of the * Luxury Car Tax Act.

33   Subsection   995 - 1(1)

Insert:

"visiting force" has the meaning given by section   5 of the Defence (Visiting Forces) Act 1963 .

34   Subsection   995 - 1(1)

Insert:

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

35   Subsection   995 - 1(1)

Insert:

"wine taxable dealing" means a taxable dealing (within the meaning of section   33 - 1 of the * Wine Tax Act).

36   Subsection   995 - 1(1)

Insert:

"Wine Tax Act" means the A New Tax System (Wine Equalisation Tax) Act 1999 .

37   Subsection   995 - 1(1)

Insert:

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

38   Subsection   995 - 1(1)

Insert:

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

Taxation Administration Act 1953

39   Part   VI

Repeal the Part.

40   Before Part   2 - 1 in Schedule   1

Insert:

Chapter   2 -- Collection, recovery and administration of income tax

41   After Part   2 - 10 in Schedule   1

Insert:

Chapter   3 -- Collection, recovery and administration of other taxes

Part   3 - 10 -- Indirect taxes

Division   105 -- General rules for indirect taxes

Table of Subdivisions

  Guide to Division   105

105 - A   Assessments

105 - B   Review of indirect tax decisions

105 - C   Limits on credits, refunds and recovering amounts

105 - D   General interest charge and penalties

105 - E   Evidence

105 - F   Indirect tax refund schemes

105 - G   Other administrative provisions

Guide to Division   1 0 5

105 - 1   What this Division is about

Subdivision   105 - A -- Assessments

Table of sections

105 - 5   Commissioner may make assessment of indirect tax

105 - 10   Request for assessment

105 - 15   Indirect tax liabilities do not depend on assessment

105 - 20   Commissioner must give notice of the assessment

105 - 25   Amendment of assessment

105 - 30   Later assessment prevails in case of inconsistency

105 - 5   Commissioner may make assessment of indirect tax

  (1)   The Commissioner may at any time make an assessment of:

  (a)   your * net amount, or any part of your net amount, for a * tax period; or

  (b)   your * net fuel amount, or any part of your net fuel amount, for a tax period or * fuel tax return period.

  (2)   The Commissioner may at any time make an assessment of the amount of * indirect tax payable by you on an importation of goods.

  (3)   The Commissioner may make an assessment under this section even if he or she has already made an assessment for the * tax period, * fuel tax return period or importation concerned.

Note:   An assessment made under this section is a reviewable indirect tax decision: see Subdivision   105 - B.

105 - 10   Request for assessment

  (1)   You may request the Commissioner in the * approved form to make an assessment of:

  (a)   your * net amount for a * tax period; or

  (b)   your * net fuel amount for a tax period or * fuel tax return period; or

  (c)   an amount of * indirect tax payable by you on an importation of goods.

  (2)   The Commissioner must comply with the request if it is made within:

  (a)   4 years after:

  (i)   the end of the * tax period or * fuel tax return period; or

  (ii)   the importation; or

  (b)   such further period as the Commissioner allows.

105 - 15   Indirect tax liabilities do not depend on assessment

  (1)   Your liability to pay * indirect tax or a * net fuel amount, and the time by which a * net amount, a net fuel amount or an amount of indirect tax must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.

  (2)   The Commissioner's obligation to pay:

  (a)   a * net amount under section   35 - 5 of the * GST Act; or

  (b)   a * net fuel amount under section   61 - 5 of the Fuel Tax Act 2006 ;

and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.

Note:   However, a notice of assessment can be used as evidence of liability: see section   105 - 100.

105 - 20   Commissioner must give notice of the assessment

  (1)   The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.

  (2)   The Commissioner may give you the notice electronically if you are required to lodge or have lodged your * GST returns electronically.

105 - 25   Amendment of assessment

    The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any * indirect tax law.

Note 1:   However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections   105 - 50 and 105 - 55.

Note 2:   An amendment under this section is a reviewable indirect tax decision: see Subdivision   105 - B.

105 - 30   Later assessment prevails in case of inconsistency

    If there is an inconsistency between assessments that relate to the same * tax period, * fuel tax return period or importation of goods, the later assessment prevails to the extent of the inconsistency.

Subdivision   105 - B -- Review of indirect tax decisions

Table of sections

105 - 40   Reviewable indirect tax decisions

105 - 40   Reviewable indirect tax decisions

  (1)   You may object, in the manner set out in Part   IVC, against a decision you are dissatisfied with that is a * reviewable indirect tax decision relating to you.

  (2)   A decision under section   105 - 5 or 105 - 25 involving an assessment of a * net amount, a * net fuel amount or an amount of * indirect tax is a reviewable indirect tax decision .

Subdivision   105 - C -- Limits on credits, refunds and recovering amounts

Table of sections

105 - 50   Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes

105 - 55   Time limit on refunds and credits

105 - 60   Reliance on Commissioner's interpretation of an indirect tax law (other than a fuel tax law)

105 - 65   Restriction on refunds

105 - 50   Time limit on recovering unpaid net amounts, net fuel amounts and indirect taxes

    Any unpaid * net amount, * net fuel amount or amount of * indirect tax (together with any relevant * general interest charge under section   105 - 80) ceases to be payable 4 years after it became payable by you unless:

  (a)   within those 4 years the Commissioner has required payment of the amount by giving a notice to you; or

  (b)   the Commissioner is satisfied that the payment of the amount was avoided by fraud or evaded.

105 - 55   Time limit on refunds and credits

  (1)   You are not entitled to a refund or credit to which this subsection applies in respect of a * tax period or importation unless:

  (a)   within 4 years after:

  (i)   the end of the tax period; or

  (ii)   the importation;

    as the case requires, you notify the Commissioner (in a * GST return or otherwise) that you are entitled to the refund or credit; or

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

  (c)   in the case of a credit--the credit is taken into account in working out a * net amount or * net fuel amount that the Commissioner may recover from you only because of paragraph   105 - 50(b).

  (2)   Subsection   ( 1) applies to:

  (a)   a refund under section   35 - 5 of the * GST Act or section   61 - 5 of the Fuel Tax Act 2006 in respect of a particular * tax period; or

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

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

  (d)   a refund of an amount of * indirect tax relating to an importation.

Fuel tax--non - business taxpayers

  (3)   If you are neither * registered for GST nor * required to be registered for GST, you are not entitled to a refund or * fuel tax credit to which this subsection applies in respect of a * fuel tax return period, acquisition, manufacture or importation unless:

  (a)   within 4 years after:

  (i)   the end of the fuel tax return period; or

  (ii)   the acquisition, manufacture or importation;

    (as the case requires) you notify the Commissioner that you are entitled to the refund or credit; or

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

  (c)   in the case of a fuel tax credit--the credit is taken into account in working out a * net fuel amount that the Commissioner may recover from you only because of paragraph   105 - 50(b).

  (4)   Subsection   ( 3) applies to:

  (a)   a refund, under section   61 - 5 of the Fuel Tax Act 2006 , of a * net fuel amount attributable to a * fuel tax return period; or

  (b)   a * fuel tax credit for * taxable fuel that you acquire, manufacture or import.

  (5)   To avoid doubt, if, under subsection   ( 3), you are not entitled to a * fuel tax credit, then you are not entitled to a refund under section   61 - 5 of the Fuel Tax Act 2006 in relation to the credit.

105 - 60   Reliance on Commissioner's interpretation of an indirect tax law (other than a fuel tax law)

  (1)   This section applies to you if:

  (a)   the Commissioner alters a previous * indirect tax ruling that applied to you; and

  (b)   relying on the previous ruling, you have underpaid a * net amount or an amount of * indirect tax, or the Commissioner has overpaid an amount under section   35 - 5 of the * GST Act, in respect of one or more:

  (i)   * taxable supplies or * taxable importations; or

  (ii)   * wine taxable dealings; or

  (iii)   * taxable supplies of luxury cars or * taxable importations of luxury cars; or

  (iv)   * creditable acquisitions or * creditable importations;

    that happened before the alteration.

Note:   For reliance on the Commissioner's interpretation of a fuel tax law, see Division   357.

  (2)   Unless the Commissioner is satisfied that you contributed to the giving, or continuing in force, of the earlier ruling by a misstatement or by suppressing a material fact:

  (a)   the underpaid * net amount or * indirect tax ceases to be payable; or

  (b)   the overpaid amount under section   35 - 5 of the * GST Act is taken to have been payable in full;

from when the previous ruling was made.

  (3)   In deciding whether an * indirect tax ruling applies to you, or whether a ruling has been altered:

  (a)   a * private indirect tax ruling applies only to the entity to whom it was given; and

  (b)   so far as a private indirect tax ruling conflicts with an earlier * public indirect tax ruling, the private indirect tax ruling prevails; and

  (c)   so far as a public indirect tax ruling conflicts with an earlier private indirect tax ruling, the public indirect tax ruling prevails; and

  (d)   an alteration that a later indirect tax ruling makes to an earlier indirect tax ruling is disregarded so far as the alteration results from a change in the law that came into operation after the earlier indirect tax ruling was given.

105 - 65   Restriction on refunds

  (1)   The Commissioner need not give you a refund to which this section applies, or apply an amount under Division   3 or 3A of Part   IIB to which this section applies, if:

  (a)   you overpaid the amount, or the amount was not refunded to you, because a * supply was treated as a * taxable supply to any extent; and

  (b)   the supply is not a taxable supply to that extent (for example, because it is * GST - free); and

  (c)   one of the following applies:

  (i)   the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply;

  (ii)   the recipient is * registered or * required to be registered.

Note:   Divisions   3 and 3A of Part   IIB deal with payments, credits and RBA surpluses.

  (2)   This section applies to:

  (a)   so much of any * net amount or amount of * indirect tax as you have overpaid; or

  (b)   so much of any net amount that is payable to you under section   35 - 5 of the * GST Act as the Commissioner has not paid to you or applied under Division   3 of Part   IIB of this Act.

Note:   Division   3 of Part   IIB deals with payments, credits and RBA surpluses.

Subdivision   105 - D -- General interest charge and penalties

Table of sections

105 - 80   General interest charge

105 - 85   Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent

105 - 80   General interest charge

  (1)   If any of an amount (the liability ) to which this section applies remains unpaid after the time by which it is due to be paid, you are liable to pay the * general interest charge on the unpaid amount of the liability for each day in the period that:

  (a)   started at the beginning of the day by which the liability was due to be paid; and

  (b)   finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:

  (i)   the liability;

  (ii)   general interest charge on any of the liability.

Note:   The general interest charge is worked out under Division   1 of Part   IIA.

  (2)   This section applies to either of the following amounts that you are liable to pay:

  (a)   a * net fuel amount;

  (b)   an amount of * indirect tax.

105 - 85   Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent

  (1)   An Act that amends an * indirect tax law does not have the effect of making you liable to:

  (a)   a penalty for an offence against an indirect tax law; or

  (b)   * general interest charge under section   105 - 80;

for any act or omission that happens before the 28th day (the postponed day ) after the day on which the amending Act receives the Royal Assent.

  (2)   If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something:

  (a)   within a specified period ending before the postponed day; or

  (b)   before a specified time happening before the postponed day;

the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires.

  (3)   This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted.

Subdivision   105 - E -- Evidence

Table of sections

105 - 100   Production of assessment or declaration is conclusive evidence

105 - 105   Certificate of amount payable is prima facie evidence

105 - 110   Signed copies are evidence

105 - 100   Production of assessment or declaration is conclusive evidence

    The production of:

  (a)   a notice of assessment under this Part; or

  (b)   a declaration under:

  (i)   section   165 - 40 or subsection   165 - 45(3) of the * GST Act; or

  (ii)   section   75 - 40 or subsection   75 - 45(3) of the Fuel Tax Act 2006 ;

is conclusive evidence:

  (c)   that the assessment or declaration was properly made; and

  (d)   except in proceedings under Part   IVC of this Act on a review or appeal relating to the assessment or declaration--that the amounts and particulars in the assessment or declaration are correct.

105 - 105   Certificate of amount payable is prima facie evidence

    The presentation of a certificate signed by the Commissioner or a Deputy Commissioner certifying that, from the time specified in the certificate, an amount was payable under an * indirect tax law (whether to or by the Commissioner) is prima facie evidence:

  (a)   that the amount is payable from that time; and

  (b)   that the particulars stated in the certificate are correct.

105 - 110   Signed copies are evidence

  (1)   The production of a document signed by the Commissioner or a Deputy Commissioner that appears to be a copy of, or extract from, any document made or given by or to an entity for the purposes of an * indirect tax law is evidence of the matters set out in the document to the same extent as the original document would have been evidence of those matters.

  (2)   To avoid doubt, subsection   ( 1) applies to a copy or extract of a document that was given by or to the Commissioner on a data processing device or by way of electronic transmission, unless it is shown that the document was not authorised.

Subdivision   105 - F -- Indirect tax refund schemes

Table of sections

105 - 120   Refund scheme--defence related international obligations

105 - 125   Refund scheme--international obligations

105 - 120   Refund scheme--defence related international obligations

  (1)   The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of * indirect tax borne by you in respect of an acquisition (within the meaning of the * GST Act) if:

  (a)   you are in a class of entities determined by the * Defence Minister; and

  (b)   the acquisition is covered by a determination of the Defence Minister; and

  (c)   the acquisition is made:

  (i)   by or on behalf of a * visiting force that is; or

  (ii)   by a member (within the meaning of the Defence (Visiting Forces) Act 1963 ) of the visiting force who is; or

  (iii)   by any other entity that is;

    covered by a determination of the Defence Minister; and

  (d)   at the time of the acquisition, it was intended for:

  (i)   the official use of the visiting force; or

  (ii)   the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963 ) of the visiting force; or

  (iii)   any other use;

    and that use is covered by a determination of the Defence Minister; and

  (e)   you claim the amount in the * approved form.

  (2)   The amount is payable:

  (a)   in accordance with the conditions and limitations; and

  (b)   within the period and manner;

determined by the * Defence Minister.

  (3)   The * Defence Minister may only determine an entity under subparagraph   ( 1)(c)(iii) or a use under subparagraph   ( 1)(d)(iii) if the Commonwealth is under an international obligation to grant * indirect tax concessions in relation to the kind of entity or the kind of use.

  (4)   A determination under this section is a legislative instrument.

105 - 125   Refund scheme--international obligations

  (1)   The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of * indirect tax borne by you in respect of an acquisition (within the meaning of the * GST Act) made by you if:

  (a)   you are a kind of entity specified in the regulations; and

  (b)   the acquisition is of a kind specified in the regulations; and

  (c)   you or the entity claims the amount in the * approved form.

  (2)   The amount is payable:

  (a)   in accordance with the conditions and limitations; and

  (b)   within the period and manner;

set out in the regulations.

  (3)   The regulations may only specify a kind of entity for the purposes of paragraph   ( 1)(a) or a kind of acquisition for the purposes of paragraph   ( 1)(b) if the Commonwealth is under an international obligation to grant * indirect tax concessions in relation to the kind of entity or the kind of acquisition.

  (4)   A determination by the Commissioner under subsection   ( 1) is not a legislative instrument.

Subdivision   105 - G -- Other administrative provisions

Table of sections

105 - 140   Address for service

105 - 145   Commissioner must give things in writing

105 - 140   Address for service

  (1)   Your address for service for the purposes of an * indirect tax law is:

  (a)   if you are registered in the * Australian Business Register--the address shown in the Register as your address for service; or

  (b)   if you are not registered in that Register--the address last notified by you in a document under an indirect tax law; or

  (c)   if you have not notified an address in a document under an indirect tax law--your Australian place of business or residence last known to the Commissioner; or

  (d)   any other address that the Commissioner reasonably believes to be your address for service.

Note:   If you are a company, see also sections   444 - 10 and 444 - 15.

  (2)   If:

  (a)   under an * indirect tax law, you are:

  (i)   liable to pay an amount of * indirect tax; or

  (ii)   entitled to a credit; and

  (b)   you change your address for service;

you must notify the Commissioner in writing of the new address within 28 days after the change.

  (3)   If:

  (a)   a notice or other document must be served on you:

  (i)   under an * indirect tax law; or

  (ii)   in proceedings for recovery of an amount under an indirect tax law; and

  (b)   you have notified the Commissioner of an Australian address for service;

the Commissioner may serve the notice or document by post to that address.

  (4)   However, if:

  (a)   you must lodge or have lodged * GST returns electronically; and

  (b)   you notify the Commissioner of an address for effecting service by way of electronic transmission;

the Commissioner may serve a notice of assessment, or notice of penalty or * general interest charge under an * indirect tax law, on you by electronic transmission to that address.

105 - 145   Commissioner must give things in writing

  (1)   Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an * indirect tax law must be in writing.

  (2)   However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an * indirect tax law allows the Commissioner to do so.

Division   110 -- Goods and services tax

Table of Subdivisions

  Guide to Division   110

110 - F   Review of GST decisions

Guide to Division   1 1 0

110 - 1   What this Division is about

This Division gives you the right to object against reviewable GST decisions that relate to you. Section   110 - 50 sets out the reviewable GST decisions.

Subdivision   110 - F -- Review of GST decisions

Table of sections

110 - 50   Reviewable GST decisions

110 - 50   Reviewable GST decisions

  (1)   You may object, in the manner set out in Part   IVC, against a decision you are dissatisfied with that is:

  (a)   a * reviewable GST decision relating to you; or

  (b)   a * reviewable GST transitional decision relating to you.

Note:   You may object to a decision relating to you under section   105 - 5 or 105 - 25 involving an assessment of a net amount or indirect tax: see Subdivision   105 - B.

  (2)   Each of the following decisions is a reviewable GST decision :

  (3)   A decision under section   24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision .

Division   111 -- Wine tax and luxury car tax

Table of Subdivisions

  Guide to Division   111

111 - C   Review of wine tax decisions

111 - D   Effect on contracts from amendments to laws

Guide to Division   1 1 1

111 - 1   What this Division is about

Subdivision   111 - C -- Review of wine tax decisions

Table of sections

111 - 50   Reviewable wine tax decisions

111 - 50   Reviewable wine tax decisions

  (1)   You may object, in the manner set out in Part   IVC, against a decision you are dissatisfied with that is a * reviewable wine tax decision relating to you.

Note:   You may object to a decision relating to you under section   105 - 5 or 105 - 25 involving an assessment of a net amount or indirect tax: see Subdivision   105 - B.

  (2)   A decision under section   17 - 45 of the * Wine Tax Act disallowing the whole or part of a claim for a * wine tax credit is a reviewable wine tax decision .

Subdivision   111 - D -- Effect on contracts from amendments to laws

Table of sections

111 - 60   Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws

111 - 60   Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws

  (1)   If, after a contract involving a * supply or a * wine taxable dealing has been made, an alteration to the * wine tax law or the * luxury car tax law happens and the alteration directly causes an increase or decrease in the cost to a party to the agreement of complying with the agreement, then the contract is altered as follows:

  (a)   if the cost is increased--by allowing the party to add the increase to the contract price;

  (b)   if the cost is decreased--by allowing the other party to deduct the decrease from the contract price.

  (2)   The contract is not altered if:

  (a)   the contract has express written provision to the contrary; or

  (b)   it is clear from the terms of the contract that the alteration of the * wine tax law or the * luxury car tax law has been taken into account in the agreed contract price.

Division   112 -- Fuel tax

Table of Subdivisions

  Guide to Division   112

112 - E   Review of fuel tax decisions

Guide to Division   1 1 2

112 - 1   What this Division is about

This Division gives you the right to object against reviewable fuel tax decisions that relate to you. Section   112 - 50 sets out the reviewable fuel tax decisions.

Subdivision   112 - E -- Review of fuel tax decisions

Table of sections

112 - 50   Reviewable fuel tax decisions

112 - 50   Reviewable fuel tax decisions

  (1)   You may object, in the manner set out in Part   IVC, against a decision you are dissatisfied with that is a * reviewable fuel tax decision relating to you.

Note:   You may object to a decision relating to you under section   105 - 5 or 105 - 25 involving an assessment of a net fuel amount: see Subdivision   105 - B.

  (2)   Each of the following decisions is a reviewable fuel tax decision :

42   Before Part   4 - 15 in Schedule   1

Insert:

Chapter   4 -- Generic collection and recovery rules

43   Subsection   250 - 10(2) in Schedule   1 (after table item   35)

Insert:

44   Before Part   5 - 1 in Schedule   1

Insert:

Chapter   5 -- Administration

45   Before Division   353 in Schedule   1

Insert:

Division   352 -- Accountability of the Commissioner

Table of Subdivisions

  Guide to Division   352

352 - A   Accountability of the Commissioner in respect of indirect tax laws

Guide to Division   3 5 2

352 - 1   What this Division is about

This Division requires the Commissioner to prepare an annual report on the working of the indirect tax laws.

Subdivision   352 - A -- Accountability of the Commissioner in respect of indirect tax laws

Table of sections

352 - 5   Commissioner must prepare annual report on indirect tax laws

352 - 5   Commissioner must prepare annual report on indirect tax laws

  (1)   As soon as practicable after 30   June in each year, the Commissioner must prepare and give to the Minister a report on the working of the * indirect tax laws during the year ending on that 30   June.

  (2)   The report must include a report on any breaches or evasions of the * indirect tax laws that the Commissioner knows about.

  (3)   The Minister must cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.

46   Subsection   353 - 10(1) in Schedule   1

Repeal the subsection, substitute:

  (1)   The Commissioner may by notice in writing require you to do all or any of the following:

  (a)   to give the Commissioner any information that the Commissioner requires for the purpose of:

  (i)   the application of an * indirect tax law in relation to you or any other entity; or

  (ii)   the administration or operation of this Schedule (other than Division   340);

  (b)   to attend and give evidence before the Commissioner, or an individual authorised by the Commissioner, for the purpose of:

  (i)   the application of an indirect tax law in relation to you or any other entity; or

  (ii)   the administration or operation of this Schedule (other than Division   340);

  (c)   to produce to the Commissioner any documents in your custody or under your control for the purpose of:

  (i)   the application of an indirect tax law in relation to you or any other entity; or

  (ii)   the administration or operation of this Schedule.

Note:   Failing to comply with a direction can be an offence against section   8C.

47   Subsection   353 - 10(3) in Schedule   1

Omit "persons", substitute "entities".

48   At the end of Division   353 in Schedule   1

Add:

353 - 15   Access to premises for the purposes of the indirect tax laws

  (1)   For the purposes of an * indirect tax law, the Commissioner, or an individual authorised by the Commissioner for the purposes of this section:

  (a)   may at all reasonable times enter and remain on any land or premises; and

  (b)   is entitled to full and free access at all reasonable times to any documents, goods or other property; and

  (c)   may inspect, examine, make copies of, or take extracts from, any documents; and

  (d)   may inspect, examine, count, measure, weigh, gauge, test or analyse any goods or other property and, to that end, take samples.

  (2)   An individual authorised by the Commissioner for the purposes of this section is not entitled to enter or remain on any land or premises if, after having been requested by the occupier to produce proof of his or her authority, the individual does not produce an authority signed by the Commissioner stating that the individual is authorised to exercise powers under this section.

  (3)   You commit an offence if:

  (a)   you are the occupier of land or premises; and

  (b)   an individual enters, or proposes to enter, the land or premises under this section; and

  (c)   the individual is the Commissioner or authorised by the Commissioner for the purposes of this section; and

  (d)   you do not provide the individual with all reasonable facilities and assistance for the effective exercise of powers under this section.

Penalty:   30 penalty units.

Note 1:   Chapter   2 of the Criminal Code sets out the general principles of criminal responsibility.

Note 2:   See section   4AA of the Crimes Act 1914 for the current value of a penalty unit.

  (4)   Strict liability applies to paragraphs   ( 3)(a) and (c).

Note:   For strict liability, see section   6.1 of the Criminal Code .

49   At the end of Part   5 - 1 in Schedule   1

Add:

Division   355 -- Confidentiality

Table of Subdivisions

  Guide to Division   355

355 - A   Protection of confidentiality of indirect tax information

Guide to Division   3 5 5

355 - 1   What this Division is about

This Division prohibits the disclosure of indirect tax information by officials except in certain circumstances.

Subdivision   355 - A -- Protection of confidentiality of indirect tax information

Table of sections

355 - 5   Protection of confidentiality of indirect tax information

355 - 5   Protection of confidentiality of indirect tax information

Object

  (1)   The object of this section is to protect the confidentiality of taxpayers' personal tax affairs by restricting what you may do with * indirect tax information and * indirect tax documents.

Offence

  (2)   You commit an offence if:

  (a)   you:

  (i)   make a record of information; or

  (ii)   disclose information to anyone else; and

  (b)   the information was disclosed to you, or obtained by you, in the course of:

  (i)   your appointment or employment by the Commonwealth; or

  (ii)   the performance of services by you for the Commonwealth; or

  (iii)   the exercise of powers, or the performance of functions, by you under a delegation by the Commissioner; and

  (c)   the information was disclosed to you, or obtained by you, under an * indirect tax law; and

  (d)   the information relates to the affairs of an entity other than you.

Penalty:   Imprisonment for 2 years.

Note:   Chapter   2 of the Criminal Code sets out the general principles of criminal responsibility.

  (3)   Strict liability applies to paragraph   ( 2)(c).

Note:   For strict liability, see section   6.1 of the Criminal Code .

  (4)   Subsection   ( 2) does not apply if you make the record for, or you disclose the information to, an entity who is not a Minister and:

  (a)   the making of the record or the disclosure is for the purposes of:

  (i)   an * indirect tax law; or

  (ii)   complying with an obligation Australia has under an agreement with another country; or

  (b)   the making of the record or the disclosure is in the course of:

  (i)   the performance of the duties of your appointment or employment by the Commonwealth; or

  (ii)   the performance of services by you for the Commonwealth; or

  (iii)   the exercise of powers, or performance of functions, by you under a delegation by the Commissioner.

Note:   A defendant bears an evidential burden in relation to the matters in subsection   ( 4): see subsection   13.3(3) of the Criminal Code .

  (5)   Subsection   ( 2) does not apply if:

  (a)   you are:

  (i)   the Commissioner; or

  (ii)   a Deputy Commissioner; or

  (iii)   an individual authorised by the Commissioner or a Deputy Commissioner to disclose the information; and

  (b)   an item in the following table covers your disclosure:

Note:   A defendant bears an evidential burden in relation to the matters in subsection   ( 5): see subsection   13.3(3) of the Criminal Code .

Protection of confidentiality of indirect tax information and documents from courts

  (6)   You are not to be required:

  (a)   to disclose * indirect tax information to a court; or

  (b)   to produce an * indirect tax document to a court;

unless it is necessary for the purposes of an * indirect tax law.

Division   356 -- General administration of tax laws

Table of Subdivisions

  Guide to Division   356

356 - A   Indirect tax laws

Guide to Division   3 5 6

356 - 1   What this Division is about

This Division gives the Commissioner the general administration of the indirect tax laws.

Subdivision   356 - A -- Indirect tax laws

Table of sections

356 - 5   Commissioner has general administration of indirect tax laws

356 - 5   Commissioner has general administration of indirect tax laws

    The Commissioner has the general administration of each * indirect tax law.

50   At the end of section   357 - 55 in Schedule   1

Add:

  ; (i)   a * net fuel amount, or the administration, collection or payment of a net fuel amount.

51   Before Division   388 in Schedule   1

Insert:

Division   382 -- Record - keeping

Table of Subdivisions

  Guide to Division   382

382 - A   Keeping records of indirect tax transactions

Guide to Division   3 8 2

382 - 1   What this Division is about

You are required to keep records of indirect tax transactions in accordance with this Division.

Subdivision   382 - A -- Keeping records of indirect tax transactions

Table of sections

382 - 5   Keeping records of indirect tax transactions

382 - 5   Keeping records of indirect tax transactions

Records of transactions

  (1)   You must:

  (a)   keep records that record and explain all transactions and other acts you engage in that are relevant to a * supply, importation, acquisition, dealing, manufacture or entitlement to which this subsection applies; and

  (b)   retain those records for at least 5 years after the completion of the transactions or acts to which they relate.

  (2)   Subsection   ( 1) applies to:

  (a)   a * taxable supply, * taxable importation, * creditable acquisition or * creditable importation made by you; or

  (b)   a * supply made by you that is * GST - free or * input taxed; or

  (c)   a * wine taxable dealing on which you are liable for * wine tax; or

  (d)   any other assessable dealing within the meaning of the * Wine Tax Act made by you; or

  (e)   your entitlement to a * wine tax credit; or

  (f)   a * taxable supply of a luxury car, or a * taxable importation of a luxury car, made by you; or

  (g)   your entitlement to a special credit under the A New Tax System (Goods and Services Tax Transition) Act 1999 or the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 ; or

  (h)   if you are entitled to a * fuel tax credit for fuel that you acquire, manufacture or import--the acquisition, manufacture or importation; or

  (i)   if you are liable, as a recipient of a taxable supply, to pay the * GST on a taxable supply because of section   15C of the A New Tax System (Goods and Services Tax Transition) Act 1999 --the taxable supply.

  (3)   If you give the Commissioner a return that takes into account:

  (a)   an * input tax credit that is attributable to a * tax period under subsection   29 - 10(4) of the * GST Act; or

  (b)   a * fuel tax credit that is attributable to a tax period or * fuel tax return period under subsection   65 - 5(4) of the Fuel Tax Act 2006 ;

you must:

  (c)   keep records that record and explain all transactions and other acts you engage in that are relevant to the acquisition or importation in question; and

  (d)   retain those records for at least 5 years after the return was given to the Commissioner.

Records of elections, choices, estimates, determinations and calculations

  (4)   If you make any election, choice, estimate, determination or calculation under an * indirect tax law, you must:

  (a)   keep records containing particulars of:

  (i)   the election, choice, estimate, determination or calculation; and

  (ii)   in the case of an estimate, determination or calculation--the basis on which, and the method by which, the estimate, determination or calculation was made; and

  (b)   retain those records:

  (i)   if the indirect tax law specifies circumstances in which the election, choice, estimate, determination or calculation ceases to have effect--for at least 5 years after the election, choice, estimate, determination or calculation ceased to have effect; or

  (ii)   in any other case--for at least 5 years after the election, choice, estimate, determination or calculation was made.

  (5)   This section requires a record of an * arrangement entered into under section   153 - 50 of the * GST Act to be kept and retained by the party entering into the arrangement as principal. It does not require such a record to be kept or retained by the party entering into the arrangement as agent.

  (6)   This section requires records of a notice given under subsection   153 - 65(2) of the * GST Act to be kept and retained by both the entity giving the notice and the entity receiving it.

  (7)   Without limiting subsection   ( 4), if you choose to apply Division   63 (non - profit sub - entities) of the * GST Act, you must:

  (a)   keep records that record:

  (i)   your choice to apply that Division; and

  (ii)   each branch that is treated as a separate entity for the purposes of the * GST law; and

  (iii)   each branch that has ceased to be treated as a separate entity for the purposes of the GST law; and

  (b)   retain those records for at least 5 years after you revoke the choice.

Requirements of records

  (8)   The records must be:

  (a)   in English, or readily accessible and easily convertible into English; and

  (b)   such as to enable your liabilities and entitlements under an * indirect tax law to be readily ascertained.

Offence

  (9)   An entity commits an offence if:

  (a)   the entity is required to keep or retain a record under this section; and

  (b)   the entity does not keep or retain the record in accordance with this section.

Penalty:   30 penalty units.

Note 1:   Chapter   2 of the Criminal Code sets out the general principles of criminal responsibility.

Note 2:   See section   4AA of the Crimes Act 1914 for the current value of a penalty unit.

Note 3:   Section   288 - 25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.

  (10)   Subsection   ( 9) is an offence of strict liability.

Note:   For strict liability, see section   6.1 of the Criminal Code .

Defence

  (11)   Subsection   ( 9) does not apply if:

  (a)   the Commissioner notifies the entity that the entity does not need to retain the record; or

  (b)   the entity is a company that has been finally dissolved.

Note:   A defendant bears an evidential burden in relation to the matters in subsection   ( 10): see subsection   13.3(3) of the Criminal Code .

  (12)   For the purposes of section   288 - 25, this section does not require an entity to retain a record if:

  (a)   the Commissioner notifies the entity that the entity does not need to retain the record; or

  (b)   the entity is a company that has been finally dissolved.

Note:   Section   288 - 25 imposes an administrative penalty if an entity does not keep or retain records as required by this section.

52   Division   444 in Schedule   1

Repeal the Division, substitute:

Division   444 -- Obligations of entities on behalf of other entities

Table of Subdivisions

  Guide to Division   444

444 - A   Unincorporated associations and bodies and companies

444 - B   Partnerships

444 - C   Superannuation funds

444 - D   Incapacitated entities

444 - E   Indirect tax specific entities

Guide to Division   4 4 4

444 - 1   What this Division is about

This Division imposes onto other entities the liabilities of unincorporated associations or bodies, companies, partnerships, superannuation funds, incapacitated entities and various indirect tax specific entities.

Subdivision   444 - A -- Unincorporated associations and bodies and companies

Table of sections

444 - 5   Unincorporated associations and bodies

444 - 10   Public officers of companies

444 - 15   Liability of directors and officers of a company

444 - 5   Unincorporated associations and bodies

  (1)   Obligations that would be imposed under this Schedule or an * indirect tax law on an unincorporated association or body of entities are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members.

  (2)   Any offence against this Schedule or an * indirect tax law that is committed by the association or body is taken to have been committed by each member of its committee of management.

  (3)   In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection   ( 2), it is a defence if the entity proves that the entity:

  (a)   did not aid, abet, counsel or procure the relevant act or omission; and

  (b)   was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).

Note 1:   The defence in subsection   ( 3) does not apply in relation to offences under Part   2.4 of the Criminal Code .

Note 2:   A defendant bears a legal burden in relation to the matters in subsection   ( 3): see section   13.4 of the Criminal Code .

444 - 10   Public officers of companies

  (1)   The individual who is the public officer of a company for the purposes of the Income Tax Assessment Act 1936 is also the public officer of the company for the purposes of an * indirect tax law. The public officer's address for service under that Act is also the public officer's address for service for the same purposes.

  (2)   The public officer is answerable for doing everything required to be done by the company under an * indirect tax law, and in case of default is liable to the same penalties.

  (3)   A proceeding under an * indirect tax law that is brought against the public officer is taken to have been brought against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer.

  (4)   Everything done by the public officer that the public officer is required to do in that capacity is taken to have been done by the company.

  (5)   Service of a notice or other document on the public officer or at the public officer's address for service is sufficient service on the company for the purposes of an * indirect tax law. If at any time there is no public officer, service on an individual who is acting or appears to be acting in the business of the company is sufficient.

  (6)   This section does not, by implication, reduce any of the obligations or liabilities of the company.

444 - 15   Liability of directors and officers of a company

  (1)   Any notice, process or proceeding that may be given to, served on or taken against a company or its public officer under an * indirect tax law may, if the Commissioner considers it appropriate, be given to, served on, or taken against an entity (the representative ) who is:

  (a)   a director, secretary or other officer of the company; or

  (b)   an attorney or agent of the company.

  (2)   The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served on or taken against the company or public officer.

  (3)   This section does not, by implication, reduce any of the obligations or liabilities of the company or public officer.

Subdivision   444 - B -- Partnerships

Table of sections

444 - 30   Partnerships

444 - 30   Partnerships

  (1)   Obligations that are imposed under this Schedule or an * indirect tax law on a partnership are imposed on each partner, but may be discharged by any of the partners.

  (2)   The partners are jointly and severally liable to pay any amount that is payable under this Schedule or an * indirect tax law by the partnership.

  (3)   Any offence against this Schedule or an * indirect tax law that is committed by a partnership is taken to have been committed by each of the partners.

  (4)   In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection   ( 3), it is a defence if the entity proves that the entity:

  (a)   did not aid, abet, counsel or procure the relevant act or omission; and

  (b)   was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).

Note 1:   The defence in subsection   ( 4) does not apply in relation to offences under Part   2.4 of the Criminal Code .

Note 2:   A defendant bears a legal burden in relation to the matters in subsection   ( 4): see section   13.4 of the Criminal Code .

Subdivision   444 - C -- Superannuation funds

Table of sections

444 - 50   Superannuation funds

444 - 50   Superannuation funds

    If a superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if:

  (a)   the entity that manages the fund were the trustee of the fund; or

  (b)   each of the entities that manage the fund were a trustee of the fund.

Note:   The trustee of a superannuation fund is taken to be an entity: see subsection   960 - 100(2) of the Income Tax Assessment Act 1997 .

Subdivision   444 - D -- Incapacitated entities

Table of sections

444 - 70   Representatives of incapacitated entities

444 - 70   Representatives of incapacitated entities

  (1)   If there are 2 or more * representatives of the same * incapacitated entity, the representatives are jointly and severally liable to pay any amount that is payable under an * indirect tax law by any of the representatives in relation to that same incapacitated entity.

  (2)   If there are 2 or more * representatives of the same * incapacitated entity, any offence against an * indirect tax law that is committed by one of the representatives is taken to have been committed by each of the representatives.

  (3)   In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection   ( 2), it is a defence if the entity proves that the entity:

  (a)   did not aid, abet, counsel or procure the relevant act or omission; and

  (b)   was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).

Note 1:   The defence in subsection   ( 3) does not apply in relation to offences under Part   2.4 of the Criminal Code .

Note 2:   A defendant bears a legal burden in relation to the matters in subsection   ( 3): see section   13.4 of the Criminal Code .

Subdivision   444 - E -- Indirect tax specific entities

Table of sections

444 - 80   GST joint ventures

444 - 85   Non - profit sub - entities

444 - 90   GST groups

444 - 80   GST joint ventures

  (1)   The * participants in a * GST joint venture are jointly and severally liable to pay any amount that is payable under an * indirect tax law by the * joint venture operator for the joint venture, to the extent that the amount relates to the joint venture.

  (2)   Any offence against an * indirect tax law that:

  (a)   is committed by the * joint venture operator for a * GST joint venture; and

  (b)   relates to the joint venture;

is taken to have been committed by each of the * participants in the joint venture.

  (3)   In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection   ( 2), it is a defence if the entity proves that the entity:

  (a)   did not aid, abet, counsel or procure the relevant act or omission; and

  (b)   was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).

Note 1:   The defence in subsection   ( 3) does not apply in relation to offences under Part   2.4 of the Criminal Code .

Note 2:   A defendant bears a legal burden in relation to the matters in subsection   ( 3): see section   13.4 of the Criminal Code .

444 - 85   Non - profit sub - entities

  (1)   Obligations that would be imposed under the * GST law or the * fuel tax law on a * non - profit sub - entity are imposed on each entity who is responsible, to entities or bodies outside the sub - entity, for the management of the sub - entity, but may be discharged by any entity who is so responsible.

  (2)   The entities who are so responsible in respect of the sub - entity are jointly and severally liable to pay any amount that is payable under the * GST law or the * fuel tax law by the sub - entity.

  (3)   Any offence against the * GST law or the * fuel tax law that is committed by the sub - entity is taken to have been committed by each entity who is responsible, to entities or bodies outside the sub - entity, for the management of the sub - entity.

  (4)   In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection   ( 3), it is a defence if the entity proves that the entity:

  (a)   did not aid, abet, counsel or procure the relevant act or omission; and

  (b)   was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).

Note 1:   The defence in subsection   ( 4) does not apply in relation to offences under Part   2.4 of the Criminal Code .

Note 2:   A defendant bears a legal burden in relation to the matters in subsection   ( 4): see section   13.4 of the Criminal Code .

444 - 90   GST groups

  (1)   The * members of a * GST group are jointly and severally liable to pay any amount that is payable under an * indirect tax law by the * representative member for the group.

  (2)   Subsection   ( 1) does not apply to a * member of a * GST group if an * Australian law has the effect of prohibiting the member from entering into any * arrangement under which the member becomes subject to the liability referred to in that subsection.

  (3)   However, a * member to which subsection   ( 2) applies remains liable for any amount payable under an * indirect tax law by the * representative member for the group, to the extent that the liability arises from an act or omission of the member to which subsection   ( 2) applies.

  (4)   Any offence against an * indirect tax law that is committed by the * representative member for a * GST group is taken to have been committed by each of the * members of the group.

  (5)   In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection   ( 4), it is a defence if the entity proves that the entity:

  (a)   did not aid, abet, counsel or procure the relevant act or omission; and

  (b)   was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity).

Note 1:   The defence in subsection   ( 5) does not apply in relation to offences under Part   2.4 of the Criminal Code .

Note 2:   A defendant bears a legal burden in relation to the matters in subsection   ( 5): see section   13.4 of the Criminal Code .

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

If:

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

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

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

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

54   Transitional--section   40 of the Taxation Administration Act 1953

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

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

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

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

  (b)   so much of the charge under section   40 of that Act as remains unpaid at that time had been imposed under section   105 - 80 in that Schedule and remains unpaid at that time.

55   Transitional--section   62 of the Taxation Administration Act 1953

If:

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

  (i)   a reviewable GST decision; or

  (ii)   a reviewable wine tax decision; or

  (iii)   a reviewable indirect tax decision; or

  (iv)   a reviewable GST transitional decision;

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

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

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

56   Transitional--section   70 of the Taxation Administration Act 1953

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

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

  (b)   section   382 - 5 in Schedule   1 to that Act does not apply to the record.

57   Application--sections   105 - 40, 110 - 50 and 111 - 50 in Schedule   1 to the Taxation Administration Act 1953

(1)   Section   105 - 40 in Schedule   1 to the Taxation Administration Act 1953 applies to:

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

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

(2)   Sections   110 - 50 and 111 - 50 in Schedule   1 to the Taxation Administration Act 1953 apply to a decision made before or after the commencement of this item.

58   Transitional--instruments

(1)   The following table has effect:

(2)   The following table has effect:

Part   2 -- Amendments conditional on the Tax Laws Amendment (2005 Measures No.   4) Act 2005

Taxation Administration Act 1953

59   Subsection   111 - 50(2) in Schedule   1

Repeal the subsection, substitute:

  (2)   Each of the following decisions is a reviewable wine tax decision :

60   Transitional--subsection   111 - 50(2) in Schedule   1 to the Taxation Administration Act 1953

If:

  (a)   an application has been made for the review of a decision that was a reviewable wine tax decision within the meaning of subsection   111 - 50(2) in Schedule   1 to the Taxation Administration Act 1953 as in force immediately before the commencement of this item; and

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

the review may continue to be dealt with, on and after the commencement of this item, as if it had been sought under subsection   111 - 50(2) in Schedule   1 to the Taxation Administration Act 1953 as amended by this Part.

Tax Laws Amendment (2005 Measures No.   4) Act 2005

61   Part   1 of Schedule   4 (heading)

Repeal the heading.

62   Part   2 of Schedule   4

Repeal the Part.

Part   3 -- Consequential amendments

Administrative Decisions (Judicial Review) Act 1977

63   Paragraph   ( e) of Schedule   1

Omit "Part   VI of", substitute "Part   3 - 10 in Schedule   1 to".

A New Tax System (Commonwealth - State Financial Arrangements) Act 1999

64   At the end of subsection   10(1)

Add:

Note:   Paragraph B3(ii) of Appendix B to the agreement, as set out in Schedule   2, refers to section   39 of the Taxation Administration Act 1953 . That section has been remade as section   105 - 65 in Schedule   1 to that Act.

A New Tax System (Goods and Services Tax) Act 1999

65   Section   2 - 30 (heading)

Repeal the heading, substitute:

2 - 30   Administration, collection and recovery provisions in the Taxation Administration Act 1953

66   Section   2 - 30

Omit "Part   VI of the Taxation Administration Act 1953 contains", substitute "Parts   3 - 10 and 4 - 15 in Schedule   1 to the Taxation Administration Act 1953 contain".

67   Subsection   25 - 5(1) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

68   Subsection   25 - 5(2) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

69   Subsection   25 - 10(1) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

70   Subsection   25 - 55(1) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

71   Subsection   25 - 55(2) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

72   Subsection   25 - 57(1) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

73   Subsection   25 - 60(1) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

74   Subsection   27 - 15(1) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

75   Subsection   27 - 15(2) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

76   Subsection   27 - 22(1) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

77   Subsection   27 - 22(3) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

78   Subsection   27 - 25(1) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

79   Subsection   27 - 25(2) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

80   Subsection   27 - 30(1) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

81   Subsection   27 - 37(1) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

82   Subsection   27 - 38(1) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

83   Subsection   27 - 38(2) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

84   Subsection   29 - 45(1) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

85   Subsection   29 - 45(2) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

86   Subsection   29 - 50(3) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

87   Subsection   29 - 50(4) (note)

Omit "Division   7 of Part   VI of", substitute "Subdivision   110 - F in Schedule   1 to".

88   Section   33 - 1 (notes)

Repeal the notes, substitute:

Note 1:   For the penalties for failing to comply with these obligations, see the Taxation Administration Act 1953 .