National Taxation Reform (Commonwealth-State Relations) Miscellaneous Amendments Act 2000
An Act to amend certain Acts to give effect to an agreement relating to the goods and services tax imposed by the Commonwealth
[Royal Assent 31 May 2000]
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
This Act may be cited as the National Taxation Reform (Commonwealth-State Relations) Miscellaneous Amendments Act 2000 .
(1) Parts 3 , 4 , 5 , 6 , 8 , 9 , 10 and 11 commence on 1 July 2000.(2) The remaining provisions of this Act commence on the day on which this Act receives the Royal Assent.
PART 2 - Fee Units Act 1997 Amended
In this Part, the Fee Units Act 1997 is referred to as the Principal Act.
4. Section 3 amended (Interpretation)
Section 3(1) of the Principal Act is amended by inserting after the definition of fee the following definition:goods and services tax means the GST as defined in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;
5. Section 6 amended (Calculation of fee)
Section 6 of the Principal Act is amended by omitting subsection (2) and substituting the following subsection:(2) The amount of a fee is to be rounded down to the nearest cent.
6. Section 8 amended (Notification of fees)
Section 8 of the Principal Act is amended by omitting subsection (1) and substituting the following subsection:(1) A Head of an Agency responsible for collecting a fee is to –(a) publish in the Gazette a notice specifying –(i) the amount of the current fee, excluding the goods and services tax; and(ii) the amount of the fee for the next financial year, excluding the goods and services tax; and(iii) whether or not the fee is excluded from the goods and services tax under section 81-5(2) of the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth; and(iv) the amount of the goods and services tax payable in respect of the fee; and(v) the total fee payable; and(b) give any other notification specifying the amounts and matters referred to in paragraph (a) that the Head of an Agency considers appropriate for the next financial year.
PART 3 - Fire Service Act 1979 Amended
In this Part, the Fire Service Act 1979 is referred to as the Principal Act.
8. Section 3 amended (Interpretation)
Section 3(1) of the Principal Act is amended by inserting after the definition of functions the following definition:goods and services tax means the GST as defined in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;
9. Section 77C amended (Contributions payable by insurance companies)
Section 77C of the Principal Act is amended by omitting subsection (2) and substituting the following subsection:(2) For the purposes of subsection (1) , the prescribed amount, in respect of a financial year to which that subsection applies, is taken to be 10%, or if another percentage is prescribed by the regulations, that other percentage, of the total premium income payable to insurance companies in respect of the prescribed classes of insurance during that financial year, which in either case is to be exclusive of any goods and services tax paid in respect of the relevant premium.
10. Section 77E substituted
Section 77E of the Principal Act is repealed and the following section is substituted:(1) The contributions that are required by this Division to be paid by an insurance company in a financial year are to be paid to the Commission by monthly instalments.(2) An insurance company must, not later than 14 days after the end of each month, pay to the Commission an amount equal to the prescribed percentage of the total premium income payable to that insurance company in respect of the prescribed classes of insurance during that month.Penalty: Fine not exceeding 500 penalty units and, in the case of a continuing offence, a further fine not exceeding 5 penalty units for each day during which the offence continues.(3) For the purposes of subsection (2) –(a) the prescribed percentage is taken to be 10% or, if another percentage is prescribed by the regulations, that other percentage which in either case is to be exclusive of any goods and services tax paid in respect of the relevant premium; and(b) the total premium income payable to the insurance company does not include any premium payable to the insurance company in respect of the prescribed classes of insurance of property of a prescribed person or body.
PART 4 - Fire Service Amendment Act 1999 amended
11. Fire Service Amendment Act 1999 amended
Section 6 of the Fire Service Amendment Act 1999 is repealed.
PART 5 - Gaming Control Act 1993 Amended
In this Part, the Gaming Control Act 1993 is referred to as the Principal Act.
13. Section 3 amended (Interpretation)
Section 3(1) of the Principal Act is amended by inserting after the definition of gaming token the following definition:goods and services tax means the GST as defined in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;
14. Section 140 amended (Accounts)
Section 140 of the Principal Act is amended by inserting after subsection (3) the following subsection:(4) A casino operator, gaming operator and licensed provider must include in the financial statements and accounts prepared under subsection (3) details of the amount of goods and services tax payable for the financial year in respect of such of the following gaming activities as are relevant:(a) the operation of a game approved under section 103 ;(b) the operation of keno;(c) the operation of gaming machines;(d) the operation of gaming endorsements.Penalty: Fine not exceeding 50 penalty units.
15. Section 150 amended (Taxation)
Section 150(1) of the Principal Act is amended by omitting "A" and substituting "Subject to section 150AA , a".
16. Section 150AA inserted
After section 150 of the Principal Act , the following section is inserted in Division 2:150AA. Set off for goods and services tax
(1) This section applies to the following gaming activities:(a) the operation of a game approved under section 103 ;(b) the operation of keno;(c) the operation of gaming machines.(2) In respect of a gaming activity to which this section applies, a licensed operator may set off against the tax payable under section 150 any goods and services tax paid during the relevant month in respect of that activity.(3) If, in any month, the amount of goods and services tax paid in respect of a gaming activity to which this section applies exceeds the amount of tax payable under section 150 in respect of that activity, that excess may be set off in any subsequent month in the same financial year against the tax payable under that section.(4) The amount of any credit given to a licensed operator for goods and services tax paid in respect of a gaming activity in any financial year is limited to the amount of tax payable under section 150 in respect of that activity for that financial year.(5) Within 14 days after the end of a financial year, a licensed operator must submit a return to the Commission stating –(a) the amount of tax payable under section 150 in respect of each gaming activity to which this section applies for that financial year; and(b) the amount of goods and services tax paid in that financial year in respect of each gaming activity to which this section applies; and(c) the amount of credit given in respect of the amount of tax payable under section 150 for each gaming activity for that financial year.(6) Subject to subsection (4) , where the amount of goods and services tax paid in respect of a gaming activity to which this section applies for a financial year by a licensed operator exceeds the amount of credit given in respect of that gaming activity for that financial year, the difference between those amounts is to be credited to the licensed operator at the time of the next payment of tax required under this Act.(7) Subject to subsection (4) , where the amount of goods and services tax paid in respect of a gaming activity to which this section applies for a financial year by a licensed operator is less than the amount of credit given in respect of that gaming activity for that financial year, the difference between those amounts is to be paid by the licensed operator at the time of the next payment of tax required under this Act.(8) This section expires on 30 June 2001.
17. Section 150A amended (Taxation in respect of Tasmanian gaming licence)
Section 150A of the Principal Act is amended as follows:(a) by omitting from subsection (3) "A" and substituting "Subject to section 150AB , a";(b) by inserting in subsection (7) ", or such other amount as may be prescribed by the regulations to take account of the effect of the goods and services tax" after "turnover".
18. Section 150AB inserted
After section 150A of the Principal Act , the following section is inserted in Division 2:150AB. Set off for goods and services tax in respect of Tasmanian gaming licence
(1) This section applies to all gaming endorsements except –(a) a simulated gaming endorsement; and(b) if an amount has been prescribed under section 150A(7) , a major lottery endorsement.(2) A licensed provider may set off against the tax payable under section 150A any goods and services tax paid during the relevant month arising in respect of a gaming endorsement to which this section applies.(3) If, in any month, the amount of goods and services tax paid in respect of an endorsement to which this section applies exceeds the amount of tax payable under section 150A in respect of that endorsement, that excess may be set off in any subsequent month in the same financial year against the tax payable under that section.(4) The amount of any credit provided to a licensed provider of goods and services tax paid in respect of an endorsement to which this section applies in any financial year is limited to the amount of tax payable under section 150A in respect of that endorsement for that financial year.(5) Within 14 days after the end of a financial year, a licensed provider must submit a return to the Commission stating –(a) the amount of tax payable under section 150A in respect of each gaming endorsement to which this section applies for that financial year; and(b) the amount of goods and services tax paid in that financial year in respect of each gaming endorsement to which this section applies; and(c) the amount of credit given in respect of the amount of tax payable under section 150A in respect of each gaming endorsement to which this section applies for that financial year.(6) Subject to subsection (4) , where the amount of goods and services tax paid in respect of a gaming endorsement to which this section applies for a financial year by a licensed provider exceeds the amount of credit given in respect of that gaming endorsement for that financial year, the difference between those amounts is to be credited to the licensed provider at the time of the next payment of tax required under this Act.(7) Subject to subsection (4) , where the amount of goods and services tax paid in respect of a gaming endorsement to which this section applies for a financial year by a licensed provider is less than the amount of credit given in respect of that gaming endorsement for that financial year, the difference between those amounts is to be paid by the licensed provider at the time of the next payment of tax required under this Act.
PART 6 - Local Government Act 1993 Amended
In this Part, the Local Government Act 1993 is referred to as the Principal Act.
20. Section 3 amended (Interpretation)
Section 3 of the Principal Act is amended by inserting after the definition of general manager the following definition:GST law has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;
21. Section 72 amended (Annual report)
Section 72(1) of the Principal Act is amended by inserting after paragraph (c) the following paragraph:(ca) details of any dispute that the council may have had with the Australian Taxation Office during the financial year relating to compliance with the GST law in accordance with the National Taxation Reform (Commonwealth-State Relations) Act 1999 ;
PART 7 - National Taxation Reform (Commonwealth-State Relations) Act 1999 Amended
In this Part, the National Taxation Reform (Commonwealth-State Relations) Act 1999 is referred to as the Principal Act.
23. Section 6 amended (Interpretation: Part 3 )
Section 6 of the Principal Act is amended by inserting before the definition of goods and services tax the following definition: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;
24. Sections 7A and 7B inserted
After section 7 of the Principal Act , the following sections are inserted in Part 3:7A. Power to charge goods and services tax
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
(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 auditor’s report on the accounts and financial statements of a council as required under section 85 of the Local Government Act 1993 ; or(b) information included in a council's annual report prepared under section 72 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 8 - Racing and Gaming Act 1952 Amended
In this Part, the Racing and Gaming Act 1952 is referred to as the Principal Act.
26. Section 3 amended (Interpretation)
Section 3 of the Principal Act is amended as follows:(a) by inserting the following definition after the definition of Commission :Commissioner for State Revenue means the Commissioner for State Revenue appointed under section 6(1) of the Land and Income Taxation Act 1910 ;(b) by inserting the following definition after the definition of functions :goods and services tax means the GST as defined in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;
27. Section 36 amended (Accounts to be kept by clubs)
Section 36(1) of the Principal Act is amended by inserting "including any amount of goods and services tax," after "affairs,".
28. Section 57Q amended (Disbursement of totalizator commission)
Section 57Q(1) of the Principal Act is amended as follows:(a) by omitting from paragraph (a)(ii) "3.75%" and substituting "2.38%";(b) by omitting from paragraph (b)(ii) "3.75%" and substituting "2.38%";(c) by omitting from paragraph (c)(ii) "3.75%" and substituting "2.13%";(d) by omitting from paragraph (d)(ii) "3.75%" and substituting "2.13%";(e) by omitting from paragraph (e)(ii) "3.75%" and substituting "2.17%";(f) by omitting from paragraph (f)(ii) "3.75%" and substituting "1.85%";(g) by omitting from paragraph (g)(ii) "3.75%" and substituting "2.31%";(h) by omitting from paragraph (h)(ii) "3.75%" and substituting "1.94%";(i) by omitting from paragraph (i)(ii) "3.75%" and substituting "2.13%";(j) by omitting from paragraph (j)(ii) "3.75%" and substituting "1.85%".
29. Section 57YA substituted
Section 57YA of the Principal Act is repealed and the following section is substituted:57YA. Provisions applicable to conduct of win or place totalizator by committee
Where a club committee conducts a win totalizator or place totalizator, the amount that the club committee is required to pay to the Consolidated Fund under section 57Q (as applied by section 57Y ) is as follows:(a) as to such part of the total amount paid by bettors into the totalizator as does not exceed $10 000, nil;(b) as to such part of that total amount as exceeds $10 000 but does not exceed $50 000, 0.5% of that amount;(c) as to such part of that total amount as exceeds $50 000, 2.38% of that amount.
30. Section 70 amended (Payment of commission by bookmakers)
Section 70(1) of the Principal Act is amended by omitting "A" and substituting "Subject to section 70A , a".
31. Section 70A inserted
After section 70 of the Principal Act , the following section is inserted in Division II:70A. Set off for goods and services tax
(1) In any month, a bookmaker may set off against the commission payable under section 70 any goods and services tax paid during the relevant month arising in respect of all bets taken by him or her.(2) If, in any month, the amount of goods and services tax paid in respect of the bets taken by the bookmaker exceeds the amount of commission payable under section 70 in respect of those bets, that excess may be set off in any subsequent month in the same financial year against the commission payable under that section.(3) The amount of any credit given to a bookmaker for goods and services tax paid in a financial year is limited to the commission payable under section 70 in respect of that financial year.(4) Within 14 days after the end of a financial year, a bookmaker must submit a return to the Director stating –(a) the amount of commission payable under section 70 in respect of bets taken for that financial year; and(b) the amount of goods and services tax paid in that financial year in respect of bets taken; and(c) the amount of credit given for the amount of commission payable under section 70 in respect of bets taken for that financial year.(5) Subject to subsection (3) , where the amount of goods and services tax paid in respect of bets taken for a financial year by a bookmaker exceeds the amount of credit given in respect of those bets for that financial year, the difference between those amounts is to be credited to the bookmaker at the time of the next payment of commission required under this Act.(6) Subject to subsection (3) , where the amount of goods and services tax paid in respect of bets taken for a financial year by a bookmaker is less than the amount of credit given in respect of those bets for that financial year, the difference between those amounts is to be paid by the bookmaker at the time of the next payment of commission required under this Act.(7) The provisions of the Taxation Administration Act 1997 apply to this section and, for that purpose, this section is taken to be a taxation law within the meaning of that Act.
32. Section 88A amended (Raffles and games for prizes of a value exceeding $500)
Section 88A(3) of the Principal Act is amended by omitting paragraph (b) and substituting the following paragraph:(b) subject to section 88DA , is to be accompanied by the prescribed fee.
33. Section 88DA inserted
After section 88D of the Principal Act , the following section is inserted in Division IIB:88DA. Set off for goods and services tax in respect of raffle, calcutta sweepstakes or bingo authorisation
(1) Subject to subsections (2) and (3) , a person for whom an authorisation under section 88A , 88B or 88C is granted may apply to the Commission for a refund of the fee paid under section 88A or 88D in respect of that authority equal to the amount of goods and services tax paid in respect of the activity authorised.(2) The amount of any refund under subsection (1) is limited to the amount of tax or fee paid in respect of the authorisation.(3) The Commissioner for State Revenue must not pay a refund unless the Tasmanian Gaming Commission is satisfied that the goods and services tax has been paid.(4) The provisions of the Taxation Administration Act 1997 apply to this section and, for that purpose, this section is taken to be a taxation law within the meaning of that Act.
PART 9 - Stamp Duties Act 1931 Amended
In this Part, the Stamp Duties Act 1931 is referred to as the Principal Act.
35. Section 3 amended (Interpretation)
Section 3(1) of the Principal Act is amended by inserting after the definition of goods the following definition:goods and services tax means the GST as defined in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;
36. Section 59 amended (Statements to be lodged by registered persons with Commissioner)
Section 59(1)(a) of the Principal Act is amended as follows:(a) by inserting in subparagraph (i) ", less any goods and services tax included in that amount," after "person";(b) by inserting in subparagraph (ii) ", less any goods and services tax included in that amount," after "person".
37. Schedule 2 amended (Scale of Rates and Duties)
Schedule 2 to the Principal Act is amended as follows:(a) by inserting ", less any goods and services tax paid in respect of the total rent," after "payable" in paragraph (a) of item 16 in the table ;(b) by inserting ", less any goods and services tax paid in respect of the yearly rental," after "rental" in paragraph (b) of item 16 in the table ;(c) by omitting "7 per cent" from item 38A in the table and substituting "4%".
PART 10 - State Grants Commission Act 1976 Amended
In this Part, the State Grants Commission Act 1976 is referred to as the Principal Act.
39. Section 2 amended (Interpretation)
Section 2 of the Principal Act is amended as follows:(a) by inserting the following definition after the definition of further recommendations :goods and services tax means the GST as defined in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;(b) by inserting the following definition after the definition of grant :GST law has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;(c) by omitting the definition of municipality .
40. Section 3 amended (Establishment and functions of the State Grants Commission)
Section 3(2) of the Principal Act is amended by omitting paragraph (b) and substituting the following paragraphs:(b) the amounts of those grants; and(c) if so directed by the Minister responsible for the administration of the National Taxation Reform (Commonwealth-State Relations) Act 1999 , investigate and report on any matter relating to the obligation of a council to comply with the GST law in accordance with that Act.
41. Section 4 amended (Constitution, &c., of Commission)
Section 4(5A)(b) of the Principal Act is amended by omitting "municipality" and substituting "council".
42. Section 5 amended (Term of office and removal of members)
Section 5(3)(g) of the Principal Act is amended by omitting "municipality" and substituting "council".
43. Section 8A inserted
After section 8 of the Principal Act , the following section is inserted:8A. Duties of Commission relating to GST law
(1) In this section,Minister means the Minister responsible for the administration of the National Taxation Reform (Commonwealth-State Relations) Act 1999 .(2) On receipt of a direction by the Minister as mentioned in section 3(2)(c) in respect of a council, the Commission must –(a) appoint an auditor for the purposes of –(i) investigating and reporting on any failure by the council to comply with the GST law in any financial year or years; and(ii) in the event of any such failure, determining any liability of the council arising from that failure; and(b) having regard to a report received under paragraph (a) , in the event of any such failure recommend to the Treasurer the amount of any unpaid goods and services tax that should be withheld from a grant under this Act, which amount is to be equal to the difference between the amount of that tax actually paid and the amount that, in the auditor's opinion, should have been paid by the council; and(c) provide to the Minister a copy of the recommendation given to the Treasurer.(3) On receipt of a recommendation by the Commission under this section, the Treasurer must ensure that –(a) a grant to a council under this Act is reduced in accordance with the recommendation; and(b) the amount specified in the recommendation is paid to the Australian Taxation Office as goods and services tax.(4) A grant may be withheld or reduced under this section whether or not the failure to comply with the GST law by a council relates to the financial year in which the grant is payable.
Each of the provisions of the Principal Act specified in Column 1 of Schedule 1 is amended by omitting "municipalities" on the number of occurrences specified in Column 2 of that Schedule and substituting "councils".
PART 11 - TT-Line Gaming Act 1993 amended
45. TT-Line Gaming Act 1993 amended
Section 24(1) of the TT-Line Gaming Act 1993 is amended by omitting the definition of relevant percentage and substituting the following definition:relevant percentage means –(a) 7.91% in respect of any gaming by means other than a gaming machine; and(b) 17.91% in respect of gaming by means of a gaming machine.
SCHEDULE 1 - Substitutions
Column 1 Provision amended | Column 2 Number of occurrences | 1 | 1 | 1 | first only | 1 | 1 | 1 |
[Second reading presentation speech made in:
House of Assembly on 19 APRIL 2000
Legislative Council on 24 MAY 2000]