National Taxation Reform (Commonwealth-State Relations) Act 1999
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National Taxation Reform (Commonwealth-State Relations) Act 1999
National Taxation Reform (Commonwealth-State Relations) Act 1999
An Act to approve and ratify an agreement with respect to the reform of Commonwealth-State financial relations and provide for other matters [Royal Assent 15 December 1999]
Be it enacted by His Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:
PART 1 - Preliminary
1.
Short title
This Act may be cited as the
National Taxation Reform (Commonwealth-State Relations) Act 1999 .
2.
Commencement
(1)
Parts 1 ,
2
and
3 ,
sections 10
and
11
and
Schedule 1
commence on the day on which this Act receives the Royal Assent.
(2)
Section 18
commences on 1 July 2001.
(3)
The remaining provisions of this Act commence on 1 July 2000.
PART 2 - Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations
3.
Interpretation:
Part 2
In this Part,
Agreement
means the Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations, a copy of which is set out in
Schedule 1 .
4.
Approval of Agreement
The Agreement is approved.
5.
Implementation of Agreement
The Minister is to use his or her best endeavours to meet the State's commitments under the Agreement and is authorised and empowered to do anything necessary for that purpose.
PART 3 - Liability for payment of Goods and Services Tax
6.
Interpretation:
Part 3
In this Part
[Section 6 Amended by No. 21 of 2000, s. 23, Applied:31 May 2000]
enactment
means an Act and includes
(a) a regulation, rule or by-law that is
(i) made by the Governor; or
(ii) made by a person or body other than the Governor and is required by law to be approved, confirmed or assented to by the Governor; and
(b) any other instrument of a legislative character that is
(i) made under the authority of an Act; and
(ii) declared under
section 3(2) of the
Fee Units Act 1997
by the Minister responsible for the administration of that Act to be an enactment for the purposes of that Act;
goods and services tax
means the GST as defined in the
A New Tax System (Goods and Services Tax) Act 1999
of the Commonwealth;
GST Imposition Acts
means
(a)
A New Tax System (Goods and Services Tax Imposition - Customs) Act 1999
of the Commonwealth; and
(b)
A New Tax System (Goods and Services Tax Imposition - Excise) Act 1999
of the Commonwealth; and
(c)
A New Tax System (Goods and Services Tax Imposition - General) Act 1999
of the Commonwealth;
GST law
has the same meaning as in the
A New Tax System (Goods and Services Tax) Act 1999
of the Commonwealth;
State entity
means a person that is not liable for goods and services tax that it would be liable for if
(a) the imposition of that goods and services tax were not prevented by section 114 of the Commonwealth Constitution; and
(b) section 5 of each of the GST Imposition Acts had not been enacted.
7.
State entity compliance with goods and services tax
A State entity is required to comply with the GST law as if
(a) the imposition of goods and services tax were not prevented by section 114 of the Commonwealth Constitution; and
(b) section 5 of each of the GST Imposition Acts had not been enacted.
7A.
Power to charge goods and services tax
[Section 7A Inserted by No. 21 of 2000, s. 24, Applied:31 May 2000]
Where, in any enactment, a fee is prescribed for the supply of any goods or services without reference to the goods and services tax
(a) the fee is taken to be exclusive of the goods and services tax; and
(b) the person or authority to which the fee is payable may charge, in addition to the fee, any goods and services tax that is payable in respect of the relevant goods or services.
7B.
Non-compliance with GST law
[Section 7B Inserted by No. 21 of 2000, s. 24, Applied:31 May 2000]
(1)
For the purposes of this Part, the Minister may determine that a council has failed to comply with the GST law.
(2)
A determination under
subsection (1)
may be based on
(a) an auditors report on the accounts and financial statements of a council as required under
section 85 of the
Local Government Act 1993
; or
(b)
[Section 7B Subsection (2) amended by No. 9 of 2005, Sched. 1, Applied:01 Jul 2005]
information included in a statement provided under
section 72A of the
Local Government Act 1993
; or
(c) failure to register with the Australian Taxation Office as required by the GST law; or
(d) any failure to comply with
subsection (3) ; or
(e) any other information available to the Minister, whether provided by the council or not.
(3)
For the purposes of this section, a council must provide the Minister with copies of any correspondence between it and the Australian Taxation Office or its agent relating to any outstanding goods and services tax debts.
(4)
The council must provide the copies of the correspondence referred to in
subsection (3)
within 7 days after sending it to, or receiving it from, the Australian Taxation Office or its agent.
(5)
If the Minister determines that a council has failed to comply with the GST law, he or she must
(a) in writing advise the council of the determination; and
(b) direct the State Grants Commission to investigate and report under section 3(2)(c) of the
State Grants Commission Act 1976
on any matter relating to the obligation of the council to comply with the GST law.
PART 4 - Miscellaneous
8.
Interpretation: Part 4
In this Part,
Commissioner
has the same meaning as in the
Taxation Administration Act 1997 .
9.
Recovery of liability
(1)
Notwithstanding sections 12 to 17, the Treasurer may recover from a person any sales tax equivalents which relate to a purchase made before 1 July 2000 and that were unpaid at that day.
(2)
For the purpose of recovering any sales tax equivalents referred to in
subsection (1) ,
section 73 of the
Government Business Enterprises Act 1995
applies as if
Division 3 of Part 10
of that Act had not been omitted.
(3)
Notwithstanding section 18, the Commissioner may recover from a person any financial institutions duty which relates to a transaction made before 1 July 2001 and that was unpaid at that day.
(4)
For the purpose of
subsection (3) , the
Taxation Administration Act 1997
and the
Taxation (Reciprocal Powers) Act 1993
are to be read as if the
Financial Institutions Duty Act 1986
had not been repealed.
10.
Regulations of a savings or transitional nature
(1)
The Governor may make regulations containing provisions of a savings or transitional nature consequent on the enactment of this Act.
(2)
A provision referred to in
subsection (1)
may, if the regulations so provide, take effect from the commencement of this Act or a later day.
11.
Administration of Act
Until provision is made in relation to this Act by order under
section 4 of the
Administrative Arrangements Act 1990
(a) the administration of this Act is assigned to the Treasurer; and
(b) the department responsible to the Treasurer in relation to the administration of this Act is the Department of Treasury and Finance.
PART 5 - Miscellaneous amendments
12.
The amendment effected by this section has been incorporated into the authorised version of the
Electricity Companies Act 1997 .
13.
The amendments effected by this section have been incorporated into the authorised version of the
Government Business Enterprises Act 1995 .
14.
The amendment effected by this section has been incorporated into the authorised version of the
Government Prices Oversight Act 1995 .
15.
The amendments effected by this section have been incorporated into the authorised version of the
Local Government Act 1993 .
16.
The amendment effected by this section has been incorporated into the authorised version of the
Metro Tasmania Act 1997 .
17.
The amendment effected by this section has been incorporated into the authorised version of the
Port Companies Act 1997 .
18.
Financial Institutions Duty Act 1986
repealed
The
Financial Institutions Duty Act 1986
is repealed.
19.
The amendments effected by this section have been incorporated into the authorised version of the
Electricity Entities (Contributions) Act 1997 .
SCHEDULE 1 - Intergovernmental Agreement on the Reform of Commonwealth-State Financial Relations
Section 3
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