Federal Register of Legislation - Australian Government

Primary content

Act No. 142 of 1982 as made
An Act relating to the collection of a tax in respect of certain debits made to accounts kept with financial institutions, and for related purposes
Administered by: Treasury
Date of Assent 31 Dec 1982
Date of repeal 14 Sep 2006
Repealed by Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

Bank Account Debits Tax Administration Act 1982

No. 142 of 1982

 

TABLE OF PROVISIONS

PART I —PRELIMINARY

Section

1.      Short title

2.      Commencement

3.      Interpretation

 

PART II–ADMINISTRATION

4.      General administration of Act

5.      Second Commissioner and Deputy Commissioners

6.      Annual report

7.      Secrecy

 

PART III—LIABILITY TO TAX

8.      Liability to tax

9.      When tax payable

10.      Recovery of tax by banks

11.      Certificates of exemption from tax

 

PART IV —RETURNS AND ASSESSMENTS

12.      Returns in respect of taxable debits

13.      Refund of amounts incorrectly paid

14.      Refunds for tax paid on excluded debits

15.      Special assessments

TABLE OF PROVISIONS—continued

Section

16.      Default assessments

17.      Additional tax on default assessments

18.      Amendment of assessments

19.      Validity of assessments

PART V—OBJECTIONS, REVIEWS AND APPEALS

20.      Prescribed decisions

21.      Jurisdiction of Supreme Courts of Territories

22.      Objections

23.      Reference to Board or Court

24.      Powers of Board

25.      Decision of Board

26.      Decision of Supreme Court

27.      Appeal or reference to Supreme Court

28.      Appeals from Supreme Court and Federal Court

29.      Practices and procedure of Supreme Court

30.      A pending reference or appeal not to affect payment of tax

31.      Variation of prescribed decision

32.      Adjustment of assessment after appeal

33.      Evidence

PART VI—RECOVERY OF TAX

34.      Recovery of tax

35.      Extension of time and payment by instalments

36.      Penalty for unpaid tax

37.      Evidence

PART VII—PENAL PROVISIONS

38.      Offences

39.      Court order to comply

40.      Offences relating to certificates

41.      Obstructing persons

42.      Time for commencing prosecutions

43.      Penalties not to relieve from tax

PART VIII—PROSECUTIONS

44.      Prosecutions

45.      Institution of prosecution

46.      Appeals

47.      Information, &c, to be valid if in words of Act

48.      No objection for informality

49.      Conviction not to be quashed

50.      Place where offence committed

51.      Protection of witnesses

52.      Averment of prosecutor sufficient

53.      Evidence of authority to institute proceedings

54.      Appearance by the Commissioner

55.      Costs

PART IX—MISCELLANEOUS

56.      Return in relation to exempt accounts.

57.      Representative officers, &c., of banks

58.      Access to books, &c.

59.      Commissioner to obtain information and evidence

60.      Payments from Consolidated Revenue Fund

61.      Service on partnerships and associations

62.      Regulations

Bank Account Debits Tax Administration Act 1982

No. 142 of 1982

 

 

 

 

An Act relating to the collection of a tax in respect of certain debits made to accounts kept with banks, and for related purposes

[Assented to 31 December 1982]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

PART I—PRELIMINARY

Short title

1. This Act may be cited as the Bank Account Debits Tax Administration Act 1982.

Commencement

2. This Act shall come into operation on the day on which it receives the Royal Assent.

Interpretation

3. (1) In this Act, unless the contrary intention appears—

“account” means an account kept with a bank, being an account to which payments by the bank in respect of cheques drawn on the bank by the


account holder, or by any one or more of the account holders, may be debited;

“account holder” means the person in whose name, or either or any of the persons in whose names, the account is kept;

“assessment” means the ascertainment of tax payable under this Act in respect of a taxable debit or taxable debits, or an eligible debit or eligible debits, as the case may be;

“bank” means a person carrying on banking business that includes the keeping of accounts that may be drawn on by cheque;

“Board of Review” means a Board of Review constituted under the Income Tax Assessment Act 1936;

“certificate of exemption” means a certificate under section 11;

“cheque”, in relation to an account, means an order in writing, drawn on a bank by or on behalf of the account holder, or any one or more of the account holders, requiring the bank to pay on demand a sum certain in money to, or to the order of, a specified person or persons, or to bearer;

“Commissioner” means the Commissioner of Taxation;

“company” means a body corporate, a partnership or any other unincorporated association or body of persons;

“Deputy Commissioner” means a Deputy Commissioner of Taxation;

“eligible debit” means a debit (other than an excluded debit or an exempt debit) made to an account;

“excepted goods”, in relation to a Department, authority, corporation or body, means—

(a) goods supplied by the Department, authority, corporation or body the supply of which forms a minor or insignificant part of the functions of the Department, authority, corporation or body; or

(b) goods, or goods included in a class of goods, declared by the regulations to be goods to which this paragraph applies;

“excepted services” in relation to a Department, authority, corporation or body, means—

(a) services provided by the Department, authority, corporation or body the provision of which forms a minor or insignificant part of the functions of the Department, authority, corporation or body; or

(b) services, or services included in a class of services, declared by the regulations to be services to which this paragraph applies;

“excluded debit” means a debit—

(a) made to an account kept with a bank in the name of—

(i) the Governor-General or the Governor of a State;

(ii) a person who is entitled to exemption from the tax by virtue of any other law of the Commonwealth, being a

debit made in relation to a transaction or transactions carried out by or on behalf of the person for purposes related wholly and exclusively to his private or domestic affairs, other than purposes related to activities that constitute the carrying on of a business by that person in Australia;

(iii) an organization that—

(A) is entitled to exemption from the tax by virtue of any other law of the Commonwealth; or

(B) is established by an agreement to which Australia is a party and which obliges Australia to grant that organization an exemption from the tax,

being a debit made in relation to a transaction or transactions carried out by or on behalf of the organization wholly and exclusively in engaging in its official activities;

(iv) a person who holds an office in an organization established by an agreement to which Australia is a party and which obliges Australia to grant the holder of that office an exemption from the tax, being a debit made in relation to a transaction or transactions carried out by or on behalf of the person for purposes related wholly and exclusively to his private or domestic affairs, other than purposes related to activities that constitute the carrying on of a business by that person in Australia;

(v) a government of a country other than Australia;

(vi) any of the following:

(A) a public benevolent or a religious institution;

(B) a public hospital or a hospital that is carried on by an association or other body of persons otherwise than for purposes of profit or gain to the individual members of that association or other body;

(C) a school, college or university that is carried on by an association or other body of persons otherwise than for the purposes of profit or gain to the individual members of that association or other body,

being a debit made in relation to a transaction or transactions carried out by or on behalf of the institution, hospital, association or body, as the case may be, wholly and exclusively in furtherance of its objects;

(vii) any of the following:

(A) a Department of the Government of the Commonwealth or of a State or Territory;

(B) an authority of the Commonwealth or of a State or Territory;

(C) a municipal corporation or other local governing body,

other than such a Department, authority, corporation or body the sole or principal function of which is to carry on an activity in the nature of a business (whether or not for profit), not being a debit made in relation to a transaction or transactions entered into by or on behalf of the Department, authority, corporation or body in connection with the carrying on of an activity in the nature of a business (whether or not for profit); or

(viii) an authority of the Commonwealth or of a State or Territory that is prescribed for the purposes of this sub-paragraph;

(b) made to an account kept with a bank in the name of another bank, being another bank that carries on banking business in Australia;

(c) the tax in respect of which cannot be recovered from the account holder or account holders in accordance with section 10; or

(d) that is included in a kind or class of debits that are prescribed for the purposes of this paragraph;

“exempt account” means an account kept in Australia in respect of which a certificate of exemption is in force;

“exempt debit”, in relation to an account, means a debit—

(a) that is made solely for the purpose of reversing a credit previously made to the account;

(b) that is made in accordance with sub-section 10 (3); or

(c) that is included in a kind or class of debits that are prescribed for the purposes of this paragraph;

“goods” includes water, gas and electricity;

“month” means one of the 12 months of the year;

“officer” means an officer of the Australian Public Service;

“person” includes—

(a) a body politic;

(b) a body corporate;

(c) a partnership; and

(d) any other unincorporated association or body of persons;

“Second Commissioner” means a Second Commissioner of Taxation;

“tax” means tax imposed by the Bank Account Debits Tax Act 1982;

“taxable account” means an account (other than an exempt account) kept in Australia;

“taxable debit” means a debit (other than an exempt debit) made to an account.

(2) For the purposes of this Act, a person shall be taken to have been a resident of Australia at a particular time if—

(a) in the case of a person other than a company—

(i) that person resided in Australia at that time; or

(ii) except in the case where the Commissioner is satisfied that that person’s permanent place of residence at that time was outside Australia—that person was domiciled in Australia at that time;

(b) in the case of a company being a body corporate—

(i) the company was incorporated in Australia at that time; or

(ii) if the company was incorporated outside Australia at that time, at that time the company carried on business in Australia and either—

(A) had its central management and control in Australia; or

(B) had its voting power controlled by shareholders who were residents of Australia; or

(c) in the case of a company being a partnership or other unincorporated association or body of persons—any member of the partnership or other association or body was a resident of Australia at that time.

(3) Where a debit made to an account is subsequently reversed, the debit shall, for the purposes of this Act, be taken to be, and to have always been, an exempt debit.

(4) For the purposes of this Act, if a Department, authority, corporation or body referred to in sub-paragraph (a) (vii) of the definition of “excluded debit” in sub-section (1) supplies goods (other than excepted goods) or provides services (other than excepted services) to the public for payment, the supply of those goods or the provision of those services by the Department, authority, corporation or body shall be deemed to constitute the carrying on of an activity in the nature of a business by the Department, authority, corporation or body.

(5) For the purposes of this Act, tax or additional tax under section 17 is due and payable at the expiration of the day by which the tax or additional tax is required by this Act to be paid.

(6) Where—

(a) this Act provides that an account holder or person is guilty of an offence; and

(b) the account holder or person is a partnership or an unincorporated association or other body of persons,

that reference to the account holder or person shall—

(c) in the case of a partnership—be read as a reference to each member of the partnership; and

(d) in the case of another unincorporated association or other body of persons—be read as a reference to each member of the committee of management of the association or body.

(7) Where this Act imposes a liability on a person being a partnership or other unincorporated association or body of persons to pay any tax (including additional tax under section 17 or 36) or other amount, that liability shall be deemed to be imposed jointly and severally on the persons who are the members of the partnership or other association or body at the time when the liability arises.

PART II—ADMINISTRATION

General administration of Act

4. The Commissioner has the general administration of this Act.

Second Commissioner and Deputy Commissioners

5. (1) A Second Commissioner has all the powers and may perform all the functions of the Commissioner under this Act.

(2) The exercise of a power or the performance of a function of the Commissioner under this Act by a Second Commissioner does not prevent the exercise of that power or performance of that function by the Commissioner.

(3) The Commissioner has, in relation to an act of a Second Commissioner, the same power as if that act were done by himself.

(4) Where, under this Act, the exercise of a power or the performance of a function by the Commissioner, or the operation of any provision of this Act, is dependent upon the opinion, belief or state of mind of the Commissioner in relation to a matter, that power may be exercised or that function may be performed by a Second Commissioner, or that provision may operate, upon the opinion, belief or state of mind of that Second Commissioner in relation to that matter.

(5) A reference in this Act to the Commissioner shall be deemed to include—

(a) in respect of matters as to which a Second Commissioner has exercised a power or performed a function under this Act—a reference to that Second Commissioner;

(b) in respect of matters as to which a Deputy Commissioner has exercised a power or performed a function under this Act—a reference to that Deputy Commissioner; and

(c) in respect of matters as to which any other person has exercised a power or performed a function under this Act conferred upon him by delegation—a reference to that other person.


 

Annual report

6. (1) The Commissioner shall, as soon as practicable after each 30 June, prepare and furnish to the Treasurer a report on the working of this Act during the period of 12 months that ended on that 30 June.

(2) In a report under sub-section (1) the Commissioner shall draw attention to any breaches or evasions of this Act that have come under his notice.

(3) The first report by the Commissioner under sub-section (1) shall relate to the period commencing on the date fixed by Proclamation under paragraph 4 (a) of the Bank Account Debits Tax Act 1982 and ending on 30 June 1983.

(4) The Treasurer shall cause a copy of each report furnished to him under this section to be laid before each House of the Parliament within 15 sitting days of that House after the report is received by him.

Secrecy

7. (1) In this section, unless the contrary intention appears, “officer” means a person—

(a) who is or has been appointed or employed by the Commonwealth; or

(b) to whom powers or functions have been delegated by the Commissioner,

and who, by reason of that appointment or employment, or in the course of the exercise of those powers or the performance of those functions, as the case may be, may acquire or has acquired information with respect to the affairs of any other person disclosed or obtained under this Act.

(2) Subject to this section, an officer who, either directly or indirectly, except for the purposes of this Act or otherwise in the performance of his duties as an officer, and either while he is, or after he ceases to be, an officer—

(a) makes a record of any information with respect to the affairs of a second person; or

(b) divulges or communicates to a second person any information with respect to the affairs of a third person,

being information acquired by him by reason of, or in the course of, exercising powers or performing functions under this Act, is guilty of an offence punishable on summary conviction by a fine not exceeding $5,000 or imprisonment for a period not exceeding one year, or both.

(3) An officer shall not be required to produce in court any return, assessment or notice of assessment or other document made or given in or for the purposes of this Act, or to divulge or communicate to a court a matter or thing that has come to his notice in the performance of his duties as an officer, except when it is necessary to do so for the purpose of carrying into effect the provisions of this Act.

(4) Nothing in this section prohibits the Commissioner, a Second Commissioner, a Deputy Commissioner, or a person authorized by the

Commissioner, by a Second Commissioner or by a Deputy Commissioner, from communicating any information to—

(a) a Board of Review;

(b) a person performing as an officer a function or duty arising under this Act or any other Act administered by the Commissioner, for the purpose of enabling that person to carry out that function or duty; or

(c) a person performing a function under a law of a State or Territory relating to taxation.

(5) Any person to whom information is communicated under sub-section (4) and any other person under his control are, in respect of that information, entitled to the same rights and privileges and subject to the same obligations and liabilities under sub-sections (2) and (3) as if they were officers.

(6) For the purposes of sub-sections (2) and (5), an officer or person shall be deemed to have communicated information to another person in contravention of those sub-sections if he communicates that information to any Minister.

(7) An officer shall, if and when required by the Commissioner, a Second Commissioner or a Deputy Commissioner to do so, make an oath or declaration, in a manner and form specified by the Commissioner, to maintain secrecy in conformity with the provisions of this section.

PART III—LIABILITY TO TAX

Liability to tax

8. (1) Where tax is imposed by the Bank Account Debits Tax Act 1982 on a taxable debit made to a taxable account, the bank with which the account is kept is liable to pay the tax.

(2) Where tax is imposed by the Bank Account Debits Tax Act 1982 on an eligible debit made to an account other than a taxable account, the account holder is liable, or, if there are 2 or more account holders, those account holders are jointly and severally liable, to pay the tax.

When tax payable

9. Subject to this Act—

(a) where tax in respect of a taxable debit made during a month (whether or not that tax is the subject of an assessment) is payable by a bank under sub-section 8 (1), that tax shall be paid by the bank not later than 14 days after the end of that month; and

(b) tax to which an assessment made under sub-section 16 (2) relates shall be paid by the person liable to pay the tax not later than the day specified in a notice of that assessment as the day on which the tax is due for payment, being a day not less than 14 days after the day on which the notice was served on the person.


 

Recovery of tax by banks

10. (1) Where a bank pays, or is liable to pay, tax in respect of a taxable debit made to a taxable account kept with the bank, the account holder is liable, or, if there are 2 or more account holders, those account holders are jointly and severally liable, to pay to the bank an amount equal to that tax and the bank may recover that amount from that account holder, or from either or any of those account holders, as a debt due to the bank, by action in a court of competent jurisdiction.

(2) An account holder is not, or account holders are not, liable to pay to a bank under sub-section (1) an amount in respect of an amount of tax—

(a) that has been refunded to the bank in accordance with a provision of this Act; or

(b) in respect of which an amount has been paid to the bank under section 14.

(3) A bank may debit an account with an amount that the account holder is, or the account holders are, liable to pay to the bank under sub-section (1).

Certificates of exemption from tax

11. (1) Where an account holder in respect of an account kept in Australia applies to the Commissioner in accordance with this section for the issue of a certificate of exemption in relation to the account—

(a) if the Commissioner is satisfied that all debits made, or to be made, to the account are, or are likely to be, either excluded debits or exempt debits—he shall issue a certificate of exemption in relation to the account; or

(b) if the Commissioner is not so satisfied—he shall refuse the application and shall cause notice in writing of his decision in relation to the application to be served, by post or otherwise, on the person who made the application.

(2) A certificate of exemption comes into force on a day specified in the certificate as the day of commencement of the certificate (which may be a day before the day on which the certificate is issued) and remains in force until the expiration of the day specified in the certificate as the day of expiry of the certificate or, if no day is specified as the day of expiry of the certificate, until the certificate ceases to be in force by virtue of sub-section (5).

(3) Where the Commissioner—

(a) is notified by the account holder, or either or any of the account holders, of an exempt account that an eligible debit has been, or is to be, made to the account; or

(b) becomes satisfied that an eligible debit has been, or is to be, made to an exempt account,

he may, in his discretion, by writing signed by him, revoke the certificate.

(4) Where—

(a) an eligible debit has been made to an exempt account; or

(b) an account holder of an exempt account expects that an eligible debit will be made to the account within the ensuing period of 30 days,

and the account holder, or one of the account holders, does not within 7 days notify the Commissioner in writing accordingly, the account holder, or each of the account holders, as the case may be, is guilty of an offence punishable on conviction by a penalty not exceeding $1,000.

(5) Where the Commissioner has revoked a certificate of exemption in relation to an account, he shall serve, by post or otherwise, notice of that revocation—

(a) on the account holder or, if there are 2 or more account holders, on each of them; and

(b) on the bank with which the account is kept,

and, notwithstanding that any day of expiry shown on the certificate has not occurred, the certificate ceases to be in force in relation to the account when the notice is served on the bank.

(6) An application made for the issue of a certificate of exemption shall be in writing and the person making the application shall furnish such information as the Commissioner requires in connection with his consideration of that application.

PART IV—RETURNS AND ASSESSMENTS

Returns in respect of taxable debits

12. (1) If, in any month, a taxable debit is made to a taxable account kept with a bank, the bank shall, not later than 14 days after the end of that month or such later date as the Commissioner allows, furnish to the Commissioner a return, or, where sub-section (3) applies, returns, relating to all taxable debits made during that month to taxable accounts kept with the bank.

Penalty: $5,000.

(2) Sub-section (1) does not apply in relation to a taxable debit made before the date fixed by Proclamation under paragraph 4 (a) of the Bank Account Debits Tax Act 1982.

(3) A bank may, with the consent of the Commissioner, furnish separate returns under sub-section (1) in relation to taxable debits made to taxable accounts kept with a particular branch or branches of the bank.

(4) Where the Commissioner has reason to believe that an account holder is liable to pay tax under this Act in respect of an eligible debit or eligible debits made to an account, the Commissioner may, by notice in writing, require that account holder to furnish to him, within a time specified in the notice, not being a time earlier than 21 days after the day on which the notice is given, a return


 

relating to all eligible debits in respect of which that account holder is liable to pay tax under this Act during the period specified in the notice.

(5) A person who fails to furnish a return when required to do so in accordance with sub-section (4) is guilty of an offence punishable on conviction by a penalty not exceeding $2,000.

(6) A return under this section shall be in accordance with a form approved by the Commissioner and shall contain such particulars as are required by the form.

Refund of amounts incorrectly paid

13. (1) Subject to this section, where, upon application made in accordance with this section, the Commissioner is satisfied that an amount paid as tax by a bank under this Act (other than an amount paid pursuant to an assessment) was not payable, the Commissioner shall refund that amount to the person by whom the application was made.

(2) An application under this section for a refund of an amount paid by a bank may be made—

(a) if the amount has been recovered by the bank from a person in accordance with section 10—by that person; or

(b) if the amount has not been so recovered—by the bank.

(3) Application under this section for a refund of an amount shall be in writing in a form approved by the Commissioner and shall be made—

(a) in a case to which paragraph (2) (a) applies—not later than 3 years after the day on which the amount was recovered; or

(b) in a case to which paragraph (2) (b) applies—not later than 3 years after the day on which the amount was paid.

(4) A person making application for a refund under this section shall furnish such information as the Commissioner requires in connection with his consideration of that application.

(5) Where an application for a refund of an amount has been duly made under this section—

(a) if the Commissioner is satisfied that the amount was not payable—he shall refund the amount;

(b) if the Commissioner is satisfied that part only of the amount was not payable—he shall refund that part of the amount; or

(c) if the Commissioner is not satisfied as mentioned in paragraph (a) or (b)—he shall refuse the application.

(6) Where, in relation to an application under this section, the Commissioner makes a decision for the purposes of paragraph (5) (b) or (c), he shall cause notice in writing of his decision in relation to the application to be served, by post or otherwise, on the person by whom the application was made.


 

Refunds for tax paid on excluded debits

14. (1) Subject to this section, where, upon application made in accordance with this section, the Commissioner is satisfied that tax has been paid by a bank under this Act in respect of an excluded debit made to a taxable account, the Commissioner shall pay an amount equal to the amount of that tax to the person by whom the application was made.

(2) An application may be made under this section—

(a) if the tax has been recovered by the bank that paid the tax from a person in accordance with section 10—by that person; or

(b) if the tax has not been so recovered—by the bank that paid the tax.

(3) Application under this section for a payment in relation to an amount of tax paid shall be in writing in a form approved by the Commissioner and shall be made—

(a) in a case to which paragraph (2) (a) applies—not later than 3 years after the day on which that tax was recovered; or

(b) in a case to which paragraph (2) (b) applies—not later than 3 years after the day on which the tax was paid.

(4) A person making application for a payment under this section shall furnish such information as the Commissioner requires in connection with his consideration of that application.

(5) Where—

(a) an application has been made under this section for payment of an amount in respect of tax paid by a bank; and

(b) the Commissioner is not satisfied that the tax was paid in respect of an excluded debit made to a taxable account,

he shall cause notice in writing of his decision in relation to the application to be served, by post or otherwise, on the person by whom the application was made.

Special assessments

15. (1) A bank may, in relation to a return lodged by it under section 12, request the Commissioner, in accordance with this section, to make an assessment of the amount of tax that, in his opinion, is payable in respect of taxable debits to which that return relates.

(2) A request under sub-section (1) shall be made in writing within 30 days after the day on which the return was furnished to the Commissioner.

(3) Where a bank has made a request in accordance with sub-section (1) in relation to a return, the Commissioner shall make an assessment of the amount of tax that, in his opinion, is payable by the bank in respect of taxable debits to which the return relates.

(4) As soon as practicable after an assessment is made in pursuance of this section, the Commissioner shall cause notice in writing of the assessment and of the amount of tax payable on taxable debits to which the assessment relates to

be served, by post or otherwise, on the bank that made the request for the assessment.

Default assessments

16. (1) If a bank has, in relation to a taxable debit or taxable debits made to a taxable account during a month failed to furnish a return required by this Act to be furnished, furnished a return that is false or misleading in a material particular or failed to include in a return particulars required by this Act or the regulations to be included, the Commissioner may, from any information in his possession, make an assessment of the amount of tax that, in his opinion, is payable by the bank on that taxable debit or those taxable debits.

(2) Where an account holder is liable, or 2 or more account holders are jointly and severally liable, to pay tax under this Act in respect of an eligible debit or eligible debits made to an account, the Commissioner shall, from any information in his possession, make an assessment of the amount of tax payable by the account holder in respect of that eligible debit or those eligible debits, as the case may be.

(3) As soon as practicable after an assessment is made in pursuance of this section, the Commissioner shall cause notice in writing of the assessment and of the amount of tax payable in accordance with the assessment to be served, by post or otherwise, on the person or persons liable to pay the tax.

Additional tax on default assessments

17. (1) Where an assessment is made under section 16 of the amount of tax payable by a person, that person is liable to pay additional tax by way of penalty of an amount equal to double the amount of the first-mentioned tax and that additional tax is payable not later than 14 days after the day on which a notice of that assessment was served on the person.

(2) Where—

(a) a bank is liable to pay additional tax under this section by reason of an act or omission referred to in sub-section 16 (1); and

(b) a prosecution is instituted against the bank in respect of an offence against section 12 or sub-section 38 (2) in relation to that act or omission,

the additional tax is not payable unless and until the prosecution is withdrawn.

(3) Where—

(a) an account holder is liable, or 2 or more account holders are jointly and severally liable, to pay additional tax under this section in respect of an assessment of tax made in pursuance of sub-section 16 (2) by reason that an eligible debit was made to an exempt account kept in the name of the account holder or account holders;

(b) the account holder did not notify, or none of the account holders notified, the Commissioner in accordance with sub-section 11 (4) of that eligible debit; and

(c) a prosecution is instituted against the account holder or account holders in respect of an offence against sub-section 11 (4) or 38 (1) or an offence constituted by an act referred to in paragraph 38 (2) (c) in relation to the failure to notify the Commissioner in respect of that eligible debit,

the additional tax referred to in paragraph (a) is not payable unless and until the prosecution is withdrawn.

(4) The Commissioner shall include particulars of additional tax payable under this section in relation to an assessment in a notice of the assessment given under sub-section 16 (3).

(5) The Commissioner may, in a particular case, for such reasons as in his discretion he thinks sufficient, remit the whole or a part of the additional tax payable under this section.

Amendment of assessments

18. (1) Subject to this section, the Commissioner may, at any time within a period of 3 years after an assessment is made by him, amend the assessment by making such alterations or additions to it as he thinks necessary to correct an error in calculation or a mistake of fact or to prevent avoidance of tax.

(2) Sub-section (1) does not prevent the amendment of an assessment after the expiration of the period referred to in that sub-section—

(a) pending any appeal or review under Part V;

(b) in order to give effect to the decision upon any appeal or review under that Part;

(c) by way of reduction in pursuance of an objection made under that Part; or

(d) where the person in respect of whom the assessment is made has not made to the Commissioner a full and true disclosure of all the material facts necessary for the assessment to be made and there has been an avoidance of tax.

(3) Where by reason of an amendment under this section of an assessment made in pursuance of sub-section 16 (1) a bank has overpaid tax and—

(a) the amount of tax overpaid has not been recovered by the bank from an account holder in accordance with section 10; or

(b) if the amount of tax overpaid has been recovered from an account holder in accordance with that section and the Commissioner is satisfied that that amount has been or will be refunded to that account holder by the bank,

the amount of tax overpaid shall be refunded to the bank.

(4) Where, by reason of an amendment under this section of an assessment made in pursuance of sub-section 16 (2), an account holder has overpaid tax, the amount of tax overpaid shall be refunded to the account holder.


 

(5) As soon as practicable after the amendment under this section of an assessment, the Commissioner shall cause notice in writing of the amended assessment and of the amount of tax payable in accordance with the amended assessment to be served, by post or otherwise, on the person liable to pay the tax.

(6) An amended assessment is an assessment for all the purposes of this Act.

(7) Where an assessment made under section 15 or 16 is amended under this section by reason of an act or omission referred to in sub-section 16 (1), the amended assessment shall, for the purposes of sub-section 17 (1), be deemed to be an assessment made under section 16.

Validity of assessments

19. The validity of an assessment is not affected by reason that a provision of this Act has not been complied with.

PART V—OBJECTIONS, REVIEWS AND APPEALS

Prescribed decisions

20. In this Part—

“prescribed decision” means a decision by the Commissioner—

(a) to refuse to issue a certificate of exemption;

(b) to revoke a certificate of exemption;

(c) specifying a day in a certificate of exemption as the day of commencement or expiry of the certificate;

(d) in relation to an application made in accordance with section 13 for a refund of an amount of tax; or

(e) in relation to an application made in accordance with section 14 for a payment under that section;

“Supreme Court” means—

(a) the Supreme Court of a State; or

(b) the Supreme Court of the Australian Capital Territory or the Supreme Court of the Northern Territory, being a court having jurisdiction in the matter concerned.

Jurisdiction of Supreme Courts of Territories

21. (1) Jurisdiction under this Part is conferred on the Supreme Court of the Australian Capital Territory or the Supreme Court of the Northern Territory only in a matter arising out of a prescribed decision or assessment made in relation to a person who, at the time of the institution of the relevant proceeding—

(a) in the case of a person other than a company—was ordinarily resident in the Australian Capital Territory or the Northern Territory, as the case may be;


 

(b) in the case of a company being a body corporate or a partnership—had its principal place of business in the Australian Capital Territory or the Northern Territory, as the case may be; or

(c) in the case of a company being an unincorporated association or other body of persons other than a partnership—the principal place at which the association or other body conducted its business or affairs was in the Australian Capital Territory or the Northern Territory, as the case may be.

(2) In this section, “Australian Capital Territory” includes the Jervis Bay Territory.

Objections

22. (1) A person (in this Part referred to as the “objector”) dissatisfied with a prescribed decision or an assessment under this Act may, within 60 days after service on him of notice of that prescribed decision or assessment, post to or lodge with the Commissioner an objection in writing against the prescribed decision or assessment stating fully and in detail the grounds on which he relies.

(2) The Commissioner shall consider the objection, and may either disallow it or allow it wholly or in part.

(3) The Commissioner shall cause notice in writing of his decision on the objection to be served, by post or otherwise, on the objector.

(4) An objector does not have any further right of objection in relation to an amended assessment than he would have had if the amendment had not been made, except in respect of matters in relation to which a fresh liability is, by reason of the amendment, imposed on him or an existing liability on him is, by reason of the amendment, increased.

Reference to Board or Court

23. (1) An objector who is dissatisfied with the decision of the Commissioner on an objection by him may, within 60 days after service on him of notice of that decision, request the Commissioner, in writing, either—

(a) to refer the decision to a Board of Review for review; or

(b) to treat his objection as an appeal and to forward it to a specified Supreme Court.

(2) If a request made in accordance with sub-section (1) is accompanied by a fee of $2, the Commissioner shall refer the decision to a Board, or forward the objection to the specified Court, as soon as is practicable after receipt of the request.

(3) The fee shall be refunded to the objector if—

(a) the prescribed decision is varied in favour of the objector by the Board or Court; or

(b) the assessment is reduced, either by amendment or as a result of the decision of the Board or Court.

(4) Upon every such reference or appeal—

(a) the objector is limited to the grounds stated in his objection; and

(b) the burden of proving that the prescribed decision is incorrect or that the assessment is excessive lies on the objector.

Powers of Board

24. (1) A Board of Review has power to review such decisions of the Commissioner, a Second Commissioner or a Deputy Commissioner as are referred to it under this Part.

(2) For the purpose of reviewing decisions referred to it under this Part, a Board of Review has, subject to this section, all the powers and functions of the Commissioner in making prescribed decisions and assessments under this Act, and prescribed decisions or assessments made by the Board shall, for the purposes of this Act (except for the purpose of objections to, review of and appeals from those decisions or assessments), be deemed to be decisions or assessments of the Commissioner.

(3) If the Commissioner amends an assessment that is subject to an objection the decision on which has been referred to a Board of Review for review, the amended assessment is the assessment to be dealt with by the Board under this Part.

(4) A Board of Review does not have power to review decisions of the Commissioner relating to the remission of additional tax payable by way of penalty, except decisions relating to the remission of additional tax payable under section 17.

Decision of Board

25. (1) Upon every reference under this Part to a Board of Review, the Board shall give a decision in writing and may confirm or vary the prescribed decision or confirm, reduce, increase or vary the assessment, as the case requires.

(2) Upon the request of the Commissioner or the objector, made at the hearing, a Board of Review, when giving its decision, shall state in writing its findings of fact and its reasons in law for the decision.

Decision of Supreme Court

26. (1) Where, at the request of the objector, the Commissioner has treated an objection as an appeal and forwarded it to a Supreme Court, the appeal shall be heard by a single Judge of the Court.

(2) The Supreme Court hearing an appeal under this section may make such order as it thinks fit, and may by such order confirm or vary the prescribed decision or confirm, reduce, increase or vary the assessment, as the case requires.

(3) Except as provided in section 28, an appeal does not lie from an order referred to in sub-section (2).


 

(4) The Supreme Court hearing an appeal under this section may, if it thinks fit, state a case in writing for the opinion of the Federal Court of Australia upon a question of law arising on the appeal.

(5) A Full Court of the Federal Court of Australia shall hear and, by order, determine the question of law stated under sub-section (4) and remit the case with its opinion to the Supreme Court, and may make such order as to the costs of the case stated as it thinks fit.

Appeal or reference to Supreme Court

27. (1) The Commissioner or the objector may appeal to a Supreme Court against a decision of a Board of Review that involves a question of law.

(2) A Board of Review shall, upon the request of the Commissioner or the objector, refer a question of law arising before the Board of Review to such Supreme Court as is agreed upon by the parties or, in the absence of agreement, to such Supreme Court as the Board of Review considers appropriate.

(3) An appeal or reference to a Supreme Court under this section shall be heard by a single Judge of the Court.

(4) Except as provided in section 28, an appeal does not lie from a decision of a Supreme Court on an appeal or reference under this section.

Appeals from Supreme Court and Federal Court

28. (1) The Commissioner or the objector may appeal against an order of a Supreme Court made under section 26 or a decision of a Supreme Court on an appeal or a reference under section 27—

(a) by leave of the Federal Court of Australia, to that Court; or

(b) by special leave of the High Court, to that Court.

(2) An appeal does not lie from a decision of the Federal Court of Australia in a matter under this Part unless the High Court gives special leave to appeal.

Practices and procedure of Supreme Court

29. (1) Until regulations have been made under this Act for or in relation to the practice and procedure of a Supreme Court in proceedings to which this section applies, and so far as regulations so made do not make adequate provision, the High Court Rules as in force under the Judiciary Act 1903 immediately before the date of commencement of this Act apply, so far as practicable, to and in relation to a proceeding to which this section applies in like manner as they applied immediately before 15 May 1979 to and in relation to the like proceeding in the High Court.

(2) This section applies to a proceeding in a Supreme Court being—

(a) a proceeding in respect of an objection against a prescribed decision or an assessment that has, under sub-section 23 (2), been forwarded to that Supreme Court;


 

(b) an appeal under sub-section 27 (1) to that Supreme Court from a decision of a Board of Review; or

(c) a reference under sub-section 27 (2) of a question of law arising before the Board to that Supreme Court.

A pending reference or appeal not to affect payment of tax

30. The fact that a reference to a Board of Review or an appeal or reference to a Supreme Court is pending does not, in the meantime, affect the prescribed decision or assessment that is the subject of the reference or appeal, and tax, or additional tax under section 17 or 36, may be recovered as if no reference or appeal were pending.

Variation of prescribed decision

31. If a prescribed decision is varied on a reference or appeal under this Part—

(a) the Commissioner shall cause notice in writing of the variation to be given to the objector;

(b) the amount of any tax not paid or underpaid as a result of the variation of the prescribed decision is recoverable from the objector; and

(c) the amount of any tax overpaid as a result of the variation of the prescribed decision shall be refunded.

Adjustment of assessment after appeal

32. If an assessment is varied on a reference or appeal under this Part—

(a) the Commissioner shall—

(i) cause all necessary adjustments to be made; and

(ii) cause notice in writing of the varied assessment to be given to the objector;

(b) the amount of any tax not paid or underpaid as a result of the variation of the assessment is recoverable from the objector; and

(c) the amount of any tax overpaid as a result of the variation of the assessment shall be refunded.

Evidence

33. In proceedings under this Part on a review of a prescribed decision or of an assessment or on a reference or appeal relating to a prescribed decision or to an assessment—

(a) the production of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a notice of the making of a prescribed decision or a copy of a notice of assessment is conclusive evidence of the due making of the prescribed decision or of the assessment, as the case may be; and

(b) a document certified under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner to be a copy of, or extract from, a return, a notice of the making of a prescribed decision or a notice of assessment is prima facie evidence of the matter set out in the

document to the same extent as the original return or notice would be if it were produced.

PART VI—RECOVERY OF TAX

Recovery of tax

34. (1) Tax is, upon becoming due and payable under this Act, a debt due to the Commonwealth and payable to the Commissioner.

(2) Any tax that is unpaid may be sued for and recovered in any court of competent jurisdiction by the Commissioner or a Deputy Commissioner suing in his official name.

(3) In this section, “tax” includes additional tax under section 17 or 36.

Extension of time and payment by instalments

35. (1) The Commissioner may in any case grant such extension of time for payment of tax, or permit payment of tax to be made by such instalments and within such time, as he considers the circumstances warrant, and in any such case the tax is due and payable accordingly.

(2) In this section, “tax” includes additional tax under section 17.

Penalty for unpaid tax

36. (1) If any tax assessed under this Act remains unpaid after the time when it became due and payable, or would, but for section 35, have become due and payable, additional tax is due and payable by way of penalty at the rate of 20% per annum on the amount unpaid, computed from that time or, where, under section 35, the Commissioner has granted an extension of time for payment of the tax or has permitted payment of the tax to be made by instalments, from such day as the Commissioner determines, not being a day prior to the day on which the tax was originally due and payable.

(2) Where additional tax is payable by a person under this section and—

(a) the Commissioner is satisfied that—

(i) the circumstances that contributed to the delay in payment of the tax were not due to, or caused directly or indirectly by, an act or omission of the person; and

(ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances;

(b) the Commissioner is satisfied that—

(i) the circumstances that contributed to the delay in payment of the tax were due to, or caused directly or indirectly by, an act or omission of the person;

(ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; and


 

(iii) having regard to the nature of those circumstances, it would be fair and reasonable to remit the additional tax or part of the additional tax; or

(c) the Commissioner is satisfied that there are special circumstances by reason of which it would be fair and reasonable to remit the additional tax or part of the additional tax,

the Commissioner may remit the additional tax or part of the additional tax.

(3) Notwithstanding anything contained in this section, the Commissioner may sue for recovery of any tax unpaid immediately after the expiry of the time when it becomes due and payable.

(4) In this section, “tax” includes additional tax under section 17.

Evidence

37. (1) In any proceedings for the recovery of tax payable under this Act—

(a) the production of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a notice of assessment is conclusive evidence of the due making of the assessment and that the amount and all the particulars of the assessment are correct;

(b) the production of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of a document issued or given by him under this Act is conclusive evidence that the last-mentioned document was so issued or given;

(c) a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner purporting to be a copy of, or extract from, a return or notice of assessment is prima facie evidence of the matter set out in the document to the same extent as the original return or notice would be if it were produced; and

(d) a certificate in writing signed by the Commissioner, a Second Commissioner or a Deputy Commissioner certifying that a sum specified in the certificate was, at the date of the certificate, due by a person to the Commonwealth in respect of amounts payable to the Commissioner under this Act is prima facie evidence of the matters stated in the certificate.

(2) In this section, “tax” includes additional tax under section 17 or 36.

PART VII—PENAL PROVISIONS

Offences

38. (1) A person who, without lawful excuse, refuses or fails, when required by the Commissioner under this Act to do so—

(a) either to take an oath or make an affirmation;

(b) to furnish information to the Commissioner; or


 

(c) to attend before the Commissioner or before an officer authorized by the Commissioner to answer questions or produce a book, document or other record,

is guilty of an offence punishable on conviction by a penalty not exceeding $2,000.

(2) A person who—

(a) furnishes to the Commissioner for the purposes of this Act a return that is, to his knowledge, false or misleading in a material particular;

(b) when attending before the Commissioner or an officer authorized by the Commissioner pursuant to a requirement made of him under this Act, gives, in relation to a question duly put to him by the Commissioner or officer, an answer that is, to his knowledge, false or misleading in a material particular; or

(c) furnishes to the Commissioner for the purposes of this Act any information that is false or misleading in a material particular,

is guilty of an offence punishable on conviction by a penalty not exceeding $5,000.

(3) A court that convicts a person of an offence against sub-section (2) may, in addition to imposing on the person a penalty provided by that sub-section, order the person to pay to the Commissioner a sum not exceeding double the amount of tax that would have been avoided if the return, answer or information had been accepted as correct.

Court order to comply

39. Upon conviction of a person for an offence against section 12, 38 or 56, the court may order the person, within a time specified in the order, to do any act the refusal or failure to do which resulted in the conviction and a person who does not duly comply with such an order is guilty of an offence punishable on summary conviction—

(a) in the case of a natural person—by a fine not exceeding $5,000 or imprisonment for a period not exceeding one year, or both; or

(b) in the case of a body corporate—by a fine not exceeding $25,000.

Offences relating to certificates

40. (1) A person shall not—

(a) forge a certificate or utter a certificate knowing it to be forged;

(b) without lawful authority, alter or sign a certificate;

(c) deliver a document (not being a certificate) that purports to be a certificate;

(d) knowingly represent that a certificate is in respect of an account other than the account in respect of which the certificate was issued.

Penalty: $ 10,000 or imprisonment for 2 years, or both.

(2) In this section, “certificate” means a certificate of exemption.

Obstructing persons

41. A person shall not obstruct or hinder an officer in the discharge of his duty under this Act or the regulations.

Penalty: $2,000 or imprisonment for 6 months, or both.

Time for commencing prosecutions

42. A prosecution in respect of an offence against this Act may be commenced at any time.

Penalties not to relieve from tax

43. The imposition, payment or recovery of a penalty under this Act does not relieve any person from liability to assessment or payment of any tax or additional tax.

PART VIII—PROSECUTIONS

Prosecutions

44. In this Part, “prosecution” means a proceeding instituted on behalf of the Crown in the name of the Commissioner or a Deputy Commissioner for the recovery of a pecuniary penalty under this Act.

Institution of prosecution

45. A prosecution may be instituted in the name of the Commissioner or a Deputy Commissioner by information in a court of summary jurisdiction.

Appeals

46. In a prosecution in a court of summary jurisdiction in a State or Territory, an appeal lies from a conviction or order of dismissal to such court and in such manner as is provided by the law of that State or Territory for appeals from convictions or orders of dismissal.

Information, &c., to be valid if in words of Act

47. All informations, summonses, convictions and warrants suffice if the offence is set forth as nearly as practicable in the words of this Act.

No objection for informality

48. (1) An objection shall not be taken or allowed to any information or summons for any alleged defect in the information or summons (whether a defect in substance or in form) or for any variance between the information or summons and the evidence adduced at the hearing in support of the information or summons, and the court shall at all times make any amendment that is necessary to determine the real question in dispute or that may appear desirable.

(2) If any such defect or variance appears to the court to be such that the defendant has been deceived or misled, the court may, upon such terms as it thinks just, adjourn the hearing of the case to a future day.


 

Conviction not to be quashed

49. A conviction, warrant of commitment or other proceeding, matter or thing done or transacted in relation to the execution or carrying out of this Act shall not be held void, quashed or set aside by reason of any defect or want of form, and a party is not entitled to be discharged out of custody on account of that defect or want of form.

Place where offence committed

50. Any of the following offences, namely:

(a) refusal or failure duly to furnish a return or any information;

(b) furnishing a return or information that is false in a material particular;

(c) giving an answer that is false in a material particular;

(d) failure to comply with a requirement,

shall be deemed to have been committed either—

(e) at the place where the return or information was furnished, or should, in accordance with this Act, the regulations or a requirement of the Commissioner, have been furnished, where the answer was given, or where the requirement should have been complied with, as the case may be; or

(f) at the usual or last-known place of business or residence of the defendant,

and may be charged as having been committed at either of those places.

Protection of witnesses

51. A witness on behalf of the Commissioner or a Deputy Commissioner in any prosecution shall not be compelled to disclose the fact that he received any information, the nature of the information or the name of the person who gave the information, and an officer appearing as a witness shall not be compelled to produce any reports made or received by him confidentially in his official capacity or containing confidential information.

Averment of prosecutor sufficient

52. (1) In a prosecution, an averment of the prosecutor or plaintiff contained in the information is prima facie evidence of the matter averred.

(2) This section applies to any matter so averred although—

(a) evidence in support or rebuttal of the matter averred or of any other matter is given; or

(b) the matter averred is a mixed question of law and fact,

but, where the matter is a mixed question of law and fact, the averment is evidence of the fact only.

(3) Any evidence given in support or rebuttal of a matter so averred shall be considered on its merits, and the credibility and probative value of that evidence shall be neither increased nor diminished by reason of this section.

(4) This section—

(a) does not apply to an averment of the intent of a defendant; and

(b) does not lessen or affect any onus of proof otherwise falling on a defendant.

Evidence of authority to institute proceedings

53. (1) Where any prosecution has been instituted by an officer in the name of the Commissioner or a Deputy Commissioner, the prosecution shall, unless the contrary is proved, be deemed to have been instituted by the authority of the Commissioner or the Deputy Commissioner, as the case may be.

(2) The production of a telegram purporting to have been sent by the Commissioner or a Deputy Commissioner and to authorize an officer to institute a prosecution is sufficient evidence of the authority of the officer to institute the prosecution in the name of the Commissioner or Deputy Commissioner, as the case may be.

Appearance by the Commissioner

54. (1) In any action, prosecution or other proceeding under this Act in any court by the Commissioner or a Deputy Commissioner, he may appear personally, by a barrister or solicitor, or by an officer authorized by the Commissioner or a Deputy Commissioner to appear.

(2) The appearance of an officer, and his statement that he appears by authority of the Commissioner or a Deputy Commissioner, is sufficient evidence of that authority.

Costs

55. In all prosecutions the court may award costs against any party.

PART IX—MISCELLANEOUS

Return in relation to exempt accounts

56. (1) A bank shall, within 2 months, or such further time as the Commissioner allows, after the end of the year ending on 31 December 1983, and within 2 months, or such further time as the Commissioner allows, after the end of each subsequent year, furnish to the Commissioner a return setting out, in alphabetical order the name and address of every person who, at any time during the year concerned, was an account holder in respect of an exempt account with the bank.

(2) A return required to be furnished by a bank under sub-section (1) shall be—

(a) if the Commissioner agrees to the return being in the form of a disc, tape or other device from which the information required to be contained in the return is capable of being reproduced—in that form; or


 

(b) in any other case—in a written form.

Penalty: $2,000.

Representative officers, &c., of banks

57. (1) A bank that carries on banking business in Australia may appoint an officer or officers of the bank to be a representative officer or representative officers of the bank for the purposes of this Act and, unless exempted by the Commissioner, shall ensure that, at all times after the expiration of one month after the commencement of this Act, or after the day on which the bank commences to carry on banking business in Australia, whichever is the later, there is at least one officer who holds an appointment as such a representative officer and, in respect of each day on which a bank fails to comply with this sub-section, the bank is guilty of a separate offence punishable on conviction by a penalty not exceeding $50.

(2) Where a bank appoints, or terminates the appointment of, an officer of the bank as a representative officer of the bank for the purposes of this Act, the bank shall, not later than 7 days after the day of the appointment or termination, notify the Commissioner in writing—

(a) in the case of an appointment—of the name of the officer appointed and an address at which documents may be served on that officer; and

(b) in the case of a termination of appointment—of that fact,

and, if the bank fails so to notify the Commissioner within those 7 days, the bank is, in respect of each subsequent day until it so notifies the Commissioner, guilty of a separate offence punishable on conviction by a penalty not exceeding $50.

(3) A bank may at any time notify the Commissioner in writing of a new address at which documents may be served on a representative officer of the bank in lieu of the address previously notified under this section.

(4) A document purporting to be a return furnished by a bank under this Act shall be deemed not to be such a return unless—

(a) the document is signed either by a representative officer of the bank or—

(i) in a case to which sub-paragraph (ii) does not apply—by a senior officer of the bank; or

(ii) if the document relates to a branch or branches of the bank—by a senior officer of the bank or a senior officer of the branch or one of the branches to which the document relates; and

(b) the document specifies an address at which documents relating to the document may be served on the bank.


 

(5) Without prejudice to any other method of service of a document on a bank, a document shall be deemed for the purposes of this Act or the regulations to have been served on a bank if the document was—

(a) delivered, or sent by post, to a representative officer of the bank at the address, or the latest address, as the case may be, notified to the Commissioner in relation to that officer under this section; or

(b) in the case of a document relating to a return—delivered, or sent by post, to the bank at the address for service specified in the return.

Access to books, &c.

58. (1) For the purposes of this Act, an officer authorized by the Commissioner to exercise powers under this section—

(a) may, at all reasonable times, enter upon any land or premises;

(b) is entitled to full and free access at all reasonable times to all books, documents and other records; and

(c) may make copies of, or take extracts from, any books, documents and other records.

(2) An officer who enters upon land or premises in pursuance of this section is not authorized to remain on the land or premises if, on request by the occupier of the land or premises, he does not produce a certificate in writing under the hand of the Commissioner or a Deputy Commissioner certifying that he is an officer authorized to exercise powers under this section.

Commissioner to obtain information and evidence

59. (1) The Commissioner may, for the purposes of this Act, by notice in writing, require any person, whether or not a person liable to pay tax under this Act, including any officer employed in or in connection with any Department of the Government of the Commonwealth, of a State or of a Territory or by any public authority—

(a) to furnish him with such information as he may require; and

(b) to attend before him or before any officer authorized by him in that behalf and—

(i) answer questions put to him concerning the business or other affairs of that person or of any other person; and

(ii) produce all books, documents and other records in his custody or under his control relating to that business or those affairs.

(2) The Commissioner may require the information or answers to be verified or given, as the case may be, on oath or affirmation and either orally or in writing, and for that purpose the Commissioner or an officer authorized by him may administer an oath or an affirmation.

(3) The oath or affirmation to be taken or made by a person for the purposes of this section is an oath or affirmation that the information is or the answers will be true.

(4) The regulations may prescribe scales of expenses to be allowed to persons required to attend under this section.

Payments from Consolidated Revenue Fund

60. There is payable out of the Consolidated Revenue Fund, which is, to the necessary extent, appropriated accordingly, such amounts as the Commissioner becomes liable to pay in accordance with the provisions of this Act.

Service on partnerships and associations

61. Service, whether by post or otherwise, of a notice or document on a member of a partnership or on a member of the committee of management of an unincorporated association or other body of persons shall be deemed, for the purposes of this Act, to constitute service of the notice or other document on each member of the partnership or each member of the association or other body of persons, as the case may be.

Regulations

62. The Governor-General may make regulations, not inconsistent with this Act, prescribing matters—

(a) required or permitted by this Act to be prescribed; or

(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act,

and, in particular, may make regulations—

(c) prescribing penalties not exceeding $500, for a breach of the regulations; and

(d) for and in relation to the practice and procedure of a Supreme Court in proceedings to which section 29 applies.