Fire Services Funding (Feasibility Study) Act 2009
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Fire Services Funding (Feasibility Study) Act 2009
No. 86 of 2009
TABLE OF PROVISIONS
Section Page
1 Purpose 1
2 Commencement 1
3 Principal Act 2
4 Definitions 2
5 Relationship with other taxation laws 2
6 New Part 10A inserted 2
PART 10A—FEASIBILITY STUDIES 2
116A Power to conduct feasibility study 2
116B Power to require information for feasibility study 3
116C Protection against self-incrimination 4
116D Use of information obtained for feasibility study 4
116E Prohibition on disclosures of information obtained for
feasibility study 4
116F Information not admissible as evidence 4
116G Permitted disclosure for purposes of this Part 4
116H Disclosures of a general nature 5
116I Secondary disclosure of information disclosed under
this Part 5
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ENDNOTES 7
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1
Fire Services Funding (Feasibility
Study) Act 2009 †
No. 86 of 2009
[Assented to 15 December 2009]
The Parliament of Victoria enacts:
1 Purpose
The purpose of this Act is to amend the Taxation
Administration Act 1997 in relation to feasibility
studies.
2 Commencement
This Act comes into operation on the day after the
day on which it receives the Royal Assent.
Victoria
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3 Principal Act
In this Act, the Taxation Administration Act
1997 is called the Principal Act.
4 Definitions
In section 3 of the Principal Act insert the
following definition—
"feasibility study means an examination and
analysis conducted for the purpose of—
(a) evaluating an existing tax, duty, levy or
impost; or
(b) developing and evaluating policies and
proposals for a new or existing tax,
duty, levy or impost;".
5 Relationship with other taxation laws
After section 7(1)(h) of the Principal Act insert—
"(ha) the conduct of feasibility studies;".
6 New Part 10A inserted
After Part 10 of the Principal Act insert—
"PART 10A—FEASIBILITY STUDIES
116A Power to conduct feasibility study
(1) The Commissioner may conduct feasibility
studies in the public interest.
s. 3
See:
Act No.
40/1997.
Reprint No. 4
as at
29 February
2008
and
amending
Act No.
84/2008.
LawToday:
www.
legislation.
vic.gov.au
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(2) Without limiting subsection (1), the
Commissioner may conduct a feasibility
study in relation to fire services funding.
116B Power to require information for
feasibility study
(1) The Commissioner may, by written notice,
require a person to provide to the
Commissioner (either orally or in writing)
information that is described in the notice for
the purpose of a feasibility study to be
conducted by the Commissioner.
(2) The Commissioner must state in the notice—
(a) the purpose for which the information
is required; and
(b) the form in which the information is to
be provided; and
(c) the person to whom the information is
to be provided; and
(d) the period for compliance with the
requirement in the notice.
(3) The period specified in a notice for
compliance with a requirement in the notice
must be at least 30 days.
(4) The Commissioner must not require a person
to provide information under this section
unless the Commissioner determines that
there are no other reasonable means of
obtaining that information.
(5) Division 2 of Part 9 does not apply to the
obtaining of information for the purposes of
a feasibility study.
s. 6
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116C Protection against self-incrimination
A person is not required to give information
under section 116B if the giving of the
information would tend to incriminate the
person.
116D Use of information obtained for feasibility
study
A person must not use any information
obtained under this Part for a purpose other
than the conduct of a feasibility study.
116E Prohibition on disclosures of information
obtained for feasibility study
(1) A person must not disclose any information
obtained under this Part, except as permitted
by this Part.
Penalty: 100 penalty units.
(2) For the purposes of the Freedom of
Information Act 1982, information referred
to in subsection (1) is information of a kind
to which section 38 of that Act applies.
(3) Division 3 of Part 9 does not apply to
information obtained under this Part.
116F Information not admissible as evidence
Information obtained under this Part is not
admissible as evidence against any person in
civil or criminal proceedings.
116G Permitted disclosure for purposes of this
Part
A person may disclose information obtained
under this Part—
(a) to any person employed or engaged in
the administration or enforcement of a
taxation law or another law under the
s. 6
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general administration of the
Commissioner, if the disclosure is for
the purpose of the conduct of a
feasibility study; or
(b) to any person employed in or engaged
to work in or for the Department of
Treasury and Finance, if the disclosure
is for the purpose of the conduct of a
feasibility study; or
(c) with the consent of the person to whom
the information relates.
116H Disclosures of a general nature
The Commissioner or a person employed in
or engaged to work in or for the Department
of Treasury and Finance may disclose
information obtained under or in relation to
the conduct of a feasibility study unless that
information will or is likely to—
(a) identify a particular person; or
(b) disclose, in respect of a business,
commercial or financial undertaking—
(i) trade secrets; or
(ii) other matters of a business,
commercial or financial nature.
116I Secondary disclosure of information
disclosed under this Part
(1) A person must not disclose any information
obtained from a person under section 116G
unless the Commissioner consents to the
disclosure and—
(a) the disclosure is for a purpose set out in
section 116G(a) or (b); or
s. 6
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(b) in the case of information obtained
under section 116G(c), the disclosure is
made with the consent of the person to
whom the information relates.
Penalty: 100 penalty units.
(2) For the purposes of the Freedom of
Information Act 1982, information referred
to in subsection (1) is information of a kind
to which section 38 of that Act applies.
__________________".
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s. 6
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ENDNOTES
† Minister's second reading speech—
Legislative Assembly: 11 November 2009
Legislative Council: 27 November 2009
The long title for the Bill for this Act was "A Bill for an Act to amend the
Taxation Administration Act 1997 in relation to feasibility studies and
for other purposes."
Endnotes
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