Queensland: Taxation Administration Act 2001 (Qld)

Taxation Administration Act 2001 An Act about the administration and enforcement of revenue laws Part 1 Preliminary Division 1 Introductory provisions 1 Short title This Act may be cited as the Taxation Administration Act 2001. 2 Commencement This Act commences on a day to be fixed by proclamation. Division 2 Purpose and application of Act 3 Purposes of Act and relationship with revenue laws (1) The main purpose of this Act is to make general provision about the administration and enforcement of revenue laws. (2) Nothing in this Act prevents a revenue law making specific provision about the administration and enforcement of that law. (3) Each revenue law must be read together with this Act as if they together formed a single Act. (4) Another purpose of this Act is to make provision about the administration and enforcement of recognised laws. 4 Act binds all persons (1) This Act binds all persons, including the State and, as far as the legislative power of the Parliament permits, the Commonwealth and the other States. (2) Nothing in this Act makes the State liable to be prosecuted for an offence. Division 3 Interpretation 5 Definitions The dictionary in schedule 2 defines particular words used in this Act. 6 Revenue laws (1) The Duties Act 2001 is a revenue law on and from the day this section commences. (2) The Payroll Tax Act 1971 is a revenue law. (3) Subsection (2) is subject to the Payroll Tax Act 1971, part 7, division 2. (4) The Land Tax Act 2010 is a revenue law. (5) The Betting Tax Act 2018 is a revenue law. (6) Each of the following provisions of the Mineral Resources Act 1989 is a revenue law— (a) chapter 11; (b) another provision of that Act to the extent the provision is administered by the Minister administering this Act. (7) Subsection (6) is subject to the Mineral Resources Act 1989, chapter 15, part 20. (8) Each of the following provisions of the Petroleum and Gas (Production and Safety) Act 2004 is a revenue law— (a) chapter 6; (b) another provision of that Act to the extent the provision is administered by the Minister administering this Act. (9) Subsection (8) is subject to the Petroleum and Gas (Production and Safety) Act 2004, chapter 15, part 28. 6A References to tax (1) To enable the use of a simpler style in provisions that apply to both taxes and royalties, this Act uses the term 'tax' which, under its definition, includes royalty payable under the Mineral Resources Act 1989 and petroleum royalty payable under the Petroleum and Gas (Production and Safety) Act 2004. (2) That use of the term 'tax', and related terms, must not be taken to affect the nature of the payments under those Acts as royalties. Part 2 Commissioner of State Revenue 7 Appointment of commissioner (1) There is to be a Commissioner of State Revenue. (2) The Governor in Council must, by gazette notice, appoint an appropriately qualified person to be the commissioner. (3) It does not matter whether the appointee is or is not already a public service officer. (4) The commissioner is to be employed under the Public Sector Act 2022. 8 Commissioner's functions (1) The commissioner is responsible for the administration and enforcement of the tax laws. (2) Also, the commissioner may perform the functions of a State taxation officer under the Taxation Administration Act 1953 (Cwlth), part IIIA. 9 Commissioner's powers (1) The commissioner has the powers given under the tax laws. (2) In addition, the commissioner has the power to do all things necessary or convenient to be done for performing the commissioner's functions. (3) Without limiting subsection (2), the commissioner may engage the consultants and contractors the commissioner considers necessary for the performance of the commissioner's functions. 10 Delegations (1) The commissioner may delegate the commissioner's powers under a tax law to an appropriately qualified public service employee. (2) A delegation of a power may permit the subdelegation of the power to an appropriately qualified public service employee. Part 3 Assessments of tax Division 1 Assessments made by the commissioner 11 When commissioner makes an assessment (1) The commissioner must make an assessment if— (a) the commissioner is satisfied a taxpayer has a liability for tax; and (b) the taxpayer's liability is not required or permitted, under a revenue law, to be made by self assessment. (2) Also, the commissioner may make an assessment— (a) if the taxpayer's liability for tax is required or permitted to be made by self assessment under the revenue law; or (b) even if the taxpayer's liability for tax is nil. (3) If the commissioner does not make an assessment under subsection (2), the commissioner's decision not to make the assessment is a non-reviewable decision. 12 Compromise assessments (1) This section applies if, in assessing a taxpayer's liability for tax, it is difficult or impracticable for the commissioner to properly determine the amount of the taxpayer's liability because of a complexity or uncertainty or for another reason. (2) The commissioner may make an assessment of the taxpayer's liability under a written agreement with the taxpayer (a compromise assessment). (3) The compromise assessment is a non-reviewable decision. (4) Nothing in this part requires the commissioner to make a compromise assessment for a taxpayer. 13 Default assessments (1) This section applies in each of the following circumstances— (a) for— (i) a self assessment—the assessment is not made; or (ii) another assessment—the taxpayer does not give information required to be given under an information requirement or lodge a document required to be lodged under a lodgement requirement; (b) the commissioner is not satisfied about the accuracy or completeness of a document lodged, or information given, for the assessment of a taxpayer's liability for tax under a tax law; (c) the commissioner does not have enough information to properly assess a taxpayer's liability for tax under a tax law, including, for example, if the commissioner reasonably believes— (i) it is necessary to make an immediate assessment; and (ii) the time for complying with an information or lodgement requirement has not ended. Example for subsection (1)(c)— The commissioner reasonably believes a taxpayer is going to leave the State before documents that will disclose a liability for tax are required to be lodged. (2) The commissioner may make an assessment under this section (a default assessment) for the amount the commissioner reasonably believes to be the taxpayer's liability. (3) If this section applies because a lodgement requirement has not been complied with (whether or not the time for compliance has ended), the commissioner may make the default assessment as if the document were in existence and in the commissioner's possession. 13A Assessment may be made despite related objections, appeals or reviews The commissioner may make an assessment under this division even if any of the following has started but not yet been decided— (a) an objection against a related royalty valuation decision; (b) an appeal against, or review of, the commissioner's decision on an objection against a related royalty valuation decision. Division 2 Self assessments 14 Making self assessment by lodging return The following provisions apply if, under a revenue law, a self assessor lodges a return— (a) an assessment (a return self assessment) is taken to have been made for each taxpayer stated in the return; (b) the assessment under paragraph (a) is taken to have been made by the commissioner; (c) the liability for tax for each assessment is the amount that, on the basis of the information stated in the return, is the amount of each taxpayer's liability for tax; (d) despite section 26(2), the return is taken to be an assessment notice for each assessment; (e) the assessment notice is taken to have been given under section 26 to the taxpayers for whom each assessment is made. 14A Making self assessment by lodging transaction statement The following provisions apply if, under a revenue law, a self assessor lodges a transaction statement— (a) an assessment (a standard self assessment) is taken to have been made for the taxpayer stated in the statement; (b) the assessment under paragraph (a) is taken to have been made by the commissioner; (c) the liability for tax for the assessment is the amount that, on the basis of the information stated in the statement, is the amount of the taxpayer's liability for tax; (d) despite section 26(2), the statement is taken to be an assessment notice for the assessment; (e) the assessment notice is taken to have been given under section 26 to the taxpayer for whom the assessment is made. 15 Matters to which self assessor must have regard For assessing a taxpayer's liability for tax, a self assessor must have regard to directions given by the commissioner, whether generally or specifically for the liability, about the assessment of the liability. 16 Effect of commissioner making an assessment for self assessor (1) This section applies if— (a) under a revenue law, a self assessor is required or permitted to make a self assessment of a taxpayer's liability for tax under the law; and (b) under section 11(2)(a), the commissioner decides to make an assessment of the liability. (2) The assessment must be made as if the liability were not required or permitted to be self assessed. (3) This section does not apply for a default assessment. Division 3 Reassessments 17 Commissioner's general power to make reassessments (1) Subject to sections 21 and 22, the commissioner may, at any time, make a reassessment of a taxpayer's liability for tax. (2) However, the commissioner may make a reassessment of a taxpayer's liability assessed under a compromise assessment only— (a) with the taxpayer's written agreement; or (b) if the commissioner reasonably believes the compromise assessment was— (i) obtained by fraud; or (ii) made on the basis of a false or misleading statement or there was a failure to give material information. (3) The commissioner may make a reassessment under subsection (1) even if any of the following has started but not yet been decided— (a) an objection against the assessment or a related royalty valuation decision; (b) an appeal against, or review of, the commissioner's decision on an objection mentioned in paragraph (a). (4) The commissioner can not be compelled to make a reassessment under subsection (1) decreasing a taxpayer's liability for tax. (5) The commissioner's decision not to make a reassessment of a taxpayer's liability for tax is a non-reviewable decision. 18 When commissioner must make reassessment—general Subject to sections 21 and 22, the commissioner must make a reassessment of a taxpayer's liability for tax if the circumstances mentioned in— (a) section 59(3) or (4) apply to require the reassessment; or (b) a provision of a revenue law applies to require the reassessment. 19 When commissioner must make reassessment—objections, court decisions or QCAT decisions (1) This section applies if— (a) the commissioner decides to allow an objection to an assessment or royalty valuation decision in whole or part; or (b) a court or QCAT makes a decision about a taxpayer's tax law liability or about a royalty valuation decision. (2) The commissioner must make any amendment of the royalty valuation decision, and any reassessment of the taxpayer's liability for tax, that is necessary to give effect to the decision. (3) However, the commissioner need not act under subsection (2) to give effect to a decision of a court or QCAT until— (a) the end of the period allowed for an appeal against the decision; or (b) if an appeal is started against the decision—the appeal ends. 20 Legal interpretations and practices applying to particular reassessments (1) Subject to subsections (2) and (5), a reassessment of a taxpayer's liability for tax must be made in accordance with the legal interpretations and assessment practices applied by the commissioner for assessing liability for tax in similar circumstances when the original assessment of the taxpayer's liability for tax was made. (2) If any legislative change made after an original assessment is made affects the legal interpretations and assessment practices to be applied under subsection (1), the reassessment must, to the extent that the interpretations and practices are changed because of the legislative change, be made in accordance with the changed interpretations and practices. (3) The commissioner's decision about what constituted the commissioner's legal interpretations and assessment practices is a non-reviewable decision. (4) Subsection (5) applies if— (a) a court or QCAT makes a decision (the original decision) affecting the legal interpretations applied by the commissioner for assessing a taxpayer's liability for tax; and (b) on appeal, the original decision is changed in whole or part. (5) For any assessment made after the original decision but before the appeal is decided, the commissioner may make a reassessment to increase a taxpayer's liability for tax in accordance with the appeal decision. 21 Time for reassessment decreasing liability for tax (1) A reassessment decreasing a taxpayer's liability for tax must be made in the limitation period. (2) However, if, within the limitation period, the taxpayer asks for a reassessment to decrease the taxpayer's liability, the reassessment may be made after the limitation period. 22 Time for reassessment increasing liability for tax (1) A reassessment increasing a taxpayer's liability for tax must be made in the limitation period. (2) Despite subsection (1), a reassessment increasing a taxpayer's liability for tax may be made at any time— (a) if the commissioner reasonably believes there has been a deliberate tax default; or (b) if, within the limitation period, the commissioner has given written notice to the taxpayer informing the taxpayer an investigation into the taxpayer's liability for tax has started under either or both of the following— (i) part 7; (ii) a recognised law. (3) For subsection (2)(a), a deliberate tax default arises if— (a) there has been fraud or evasion of tax; or (b) a taxpayer or person acting for a taxpayer knowingly misleads the commissioner, or causes the commissioner to be misled, about the taxpayer's liability for tax, including, for example, by giving, omitting or changing information or documents. 23 Limitation period does not apply to particular reassessments Despite sections 21(1) and 22(1)— (a) if an appeal against, or review of, a decision on an objection to an assessment is started, the commissioner may, under section 17, make a reassessment after the limitation period and before a decision is made on the appeal or review if the taxpayer agrees; and (b) the limitation period does not apply to a reassessment made— (i) under section 18(a) or 19; or (ii) under section 18(b) if a provision of the revenue law for which the reassessment is made declares the limitation period does not apply. 24 Reassessment by self assessors A self assessor may make a reassessment only if required or permitted under a revenue law. 25 Reassessment does not replace previous assessment A reassessment does not replace the previous assessment but merely varies it by— (a) decreasing or increasing the taxpayer's liability for tax; or (b) changing the basis on which the taxpayer's liability for tax is assessed. Division 4 Assessment notices 26 Assessment notice to be given to taxpayer (1) The commissioner must give notice of the making of an assessment (an assessment notice) to the taxpayer. (2) The assessment notice must state— (a) the amount of the tax assessed; and (b) the date by which the tax must be paid; and (c) the taxpayer's right to object to the assessment; and (d) the basis on which unpaid tax interest may accrue; and (e) if assessed interest or penalty tax is payable under the notice—enough information to enable the taxpayer to ascertain the basis for the assessment of the interest or penalty tax; and (f) for a compromise or default assessment—it is a compromise or default assessment; and (g) for a reassessment—the amount of the liability for tax under the previous assessment. (3) For subsection (2)(c), the assessment notice must state— (a) that the taxpayer may, within 60 days after the notice is given, object to the assessment; and (b) how to object. (4) The assessment notice may include information that does not form part of the assessment, including, for example, information about other amounts payable by the taxpayer. (5) More than 1 assessment may be included in the assessment notice. (6) Despite subsection (1), the commissioner need not give an assessment notice for an assessment making a remission under section 60 or a revenue law if, after the remission and the application of payments received by the commissioner for the taxpayer's assessment liability, the taxpayer has no assessment liability. Division 5 Other provisions 27 Assessments made on available relevant information The commissioner may make an assessment on the available information the commissioner considers relevant. 28 Taxpayer to advise commissioner if liability for tax under assessed (1) A taxpayer must advise the commissioner if the taxpayer becomes aware that— (a) an assessment of the taxpayer's liability for tax was not, or is no longer, correct; and (b) the correct liability for tax is more than the amount stated in the assessment. (2) The taxpayer must comply with subsection (1) within 30 days after becoming aware of the matters mentioned in the subsection. 28A Assessments of liability for royalty under the Mineral Resources Act 1989 (1) This section applies in relation to a taxpayer's liability for royalty under the Mineral Resources Act 1989. (2) Without limiting section 26, the matters stated in an assessment notice must include— (a) the amount of royalty payable to the State; and (b) if the Mineral Resources Act 1989, section 320(3)(b) applies—the amount of royalty payable to another person. (3) A reassessment mentioned in section 25(b) may change the amount of royalty payable to the State or the amount payable to another person, whether or not it changes the taxpayer's total liability for royalty. (4) Section 28(1) applies as if a reference to a taxpayer's liability for tax were a reference to the amount of the taxpayer's liability for royalty that is payable to the State. Part 4 Payments and refunds of tax and other amounts Division 1 Payments of tax and other amounts 29 Methods of payment (1) An amount payable to the commissioner under a tax law must be paid— (a) by cash or cheque; or (b) as prescribed under a regulation. (2) This section applies subject to section 29A. 29A Requirement for electronic payment (1) The commissioner may give a written notice (an electronic payment notice) to a person requiring the person to pay any amount, or a stated type of amount, payable by the person under a tax law to the commissioner by— (a) any prescribed electronic way; or (b) a stated prescribed electronic way. (2) Subject to subsection (3) and section 29B, a person given an electronic payment notice must, when paying an amount payable by the person under a tax law to the commissioner, comply with the notice from the day that is 30 days after being given the notice. (3) Subsection (2) does not apply if the person on a particular occasion is unable to comply with the notice due to circumstances beyond the person's control. (4) In this section— prescribed electronic way means an electronic way prescribed under a regulation. 29B Application to withdraw electronic payment notice (1) A person given an electronic payment notice may apply to the commissioner to withdraw the notice. (2) The application must— (a) be made within 30 days after the person is given the notice; and (b) be in the approved form. (3) The application may be made on any of the following grounds— (a) the standard of the technological infrastructure servicing the area in which the person would ordinarily comply with the notice makes it impracticable for the person to comply with the notice; (b) the number of payments the notice is likely to apply to in a year is so small as not to justify the costs the person would have to incur to install, or modify, an information system to enable compliance with the notice; (c) a ground prescribed under a regulation. (4) The commissioner must consider the application and either grant, or refuse to grant, the application. (5) The person is not required to comply with the notice pending the person being notified of the commissioner's decision on the application under subsection (6) or (8). (6) If the commissioner decides to grant the application, the commissioner must immediately give the person written notice of the decision. (7) Subsections (8) to (11) apply if the commissioner decides to refuse to grant the application. (8) The commissioner must immediately give the person a written notice stating the following— (a) the decision; (b) the reasons for the decision; (c) that the person may apply, as provided under the QCAT Act, to the tribunal for a review of the decision within 14 days after being given the notice (the review period); (d) how the person may apply for the review. (9) The person may apply to the tribunal for a review of the decision during the review period. (10) The person is not required to comply with the notice— (a) during the review period; and (b) if the person applies for a review of the decision— (i) pending the review being decided; and (ii) if the person is unsuccessful on the review—during 14 days immediately after the review is decided. (11) If the person applies for a review of the decision— (a) a party to a proceeding of the tribunal for the review may be represented by a lawyer; and (b) the grounds for the review are limited to the grounds stated in subsection (3). 30 Time for payment of tax (1) Tax payable under a tax law must be paid— (a) for a return self assessment—on the date the return for the self assessment is required to be lodged; or (b) for a standard self assessment—by the date that is 14 days after the date the transaction statement for the self assessment is lodged; or (c) for a default assessment made because of a failure to make a self assessment—on the date the assessment notice for the default assessment is given to the taxpayer; or (d) for an amount of tax, payable under a royalty law, for which the royalty law provides a time for payment—by that time; or (e) otherwise—by the date stated in the assessment notice as the date by which the tax must be paid. (2) For subsection (1)(e), the stated date must be at least 30 days after the assessment notice for the tax is given to the taxpayer. (3) For a return self-assessment, assessed interest is payable on the day the assessment is made. 31 Time for payment of late payment interest Late payment interest is payable on the date it accrues. 32 Time for payment of other amounts (1) This section applies if— (a) an amount, other than tax or late payment interest is payable under a tax law; and (b) no time for payment is otherwise stated in the tax law. (2) The amount must be paid— (a) if the amount relates to tax payable under a default assessment mentioned in section 30(1)(c)—immediately after the assessment notice for the default assessment is given to the taxpayer; or (b) otherwise—by the date stated in a written notice given by the commissioner to the taxpayer for the amount. (3) For subsection (2)(b), the stated date must be at least 30 days after the notice is given. 33 Earlier time for payment of tax and other amounts (1) This section applies despite sections 30 and 32. (2) The commissioner may, in an assessment notice or notice given under this section, state an earlier date than the date stated in section 30 or 32 as the date the tax or amount is payable if the commissioner reasonably believes the tax or amount may not be recoverable if the date for payment under the section otherwise were to apply. (3) The date stated in the notice mentioned in subsection (2) must not be a date before the notice is given. 34 Payment arrangements (1) If the commissioner is satisfied payment of a taxpayer's tax law liability would cause the taxpayer significant financial hardship, the commissioner may, on the taxpayer's written application, approve an arrangement (a payment arrangement) extending the time for paying an amount under a tax law. (2) Without limiting subsection (1), the payment arrangement may be for payment of the amount by way of instalments. (3) The payment arrangement must be in writing and state the conditions applying to it. (4) The commissioner may, at any time, by written notice given to the taxpayer, terminate the arrangement. (5) If the commissioner terminates the arrangement, amounts outstanding under the arrangement are immediately payable by the taxpayer to the commissioner. (6) The commissioner's decision about extending the time for paying a tax law liability or to terminate a payment arrangement is a non-reviewable decision. 35 Payments by tax agents If a tax agent receives an amount to pay a tax law liability for a taxpayer, the tax agent must pay the amount to the commissioner— (a) for a return self assessment— (i) when lodging the return for the liability; or (ii) if the amount is received after the return for the self assessment is lodged—immediately after receiving the amount; or (b) for a standard self assessment— (i) by the due date for the self assessment; or (ii) if the amount is received after the due date for the self assessment—immediately after receiving the amount. Maximum penalty—100 penalty units. Division 2 Refunds of tax and other amounts and particular payments to taxpayers 36 Refunds made only under this division (1) A person is not entitled to a refund of any amount paid, or purportedly paid, under a tax law other than under this division. (2) No cause of action, right or remedy is available at common law for the refund or recovery of any amount paid or purportedly paid under a tax law. (3) To remove any doubt, it is declared that subsection (2) does not affect a person's right to seek judicial review under the Judicial Review Act 1991 to the extent permitted under this Act. 37 Commissioner to refund tax and other amounts (1) An entitlement to a refund of an amount paid under a tax law arises if— (a) under a reassessment, a taxpayer's liability for tax is decreased; or (b) the amount paid by a person is more than the amount stated in any notice as payable by the person under the tax law. (2) Subject to sections 38 and 39, the commissioner must refund the overpaid amount. (3) However, the commissioner must not make a refund under subsection (1)(b) more than 5 years after the payment of the amount. 38 Applying amounts to current and future tax liabilities (1) This section applies if a taxpayer is entitled to a refund of an amount (the refund amount) under section 37. (2) The commissioner may apply the whole or part of the refund amount, and any section 61A interest payable on the refund amount, as payment for any of the following— (a) any tax law liability of the taxpayer; (b) any tax law liability of the taxpayer that the commissioner reasonably believes will become payable within 60 days after the entitlement to the refund arises; (c) for a refund amount that is a royalty amount, and any section 61A interest payable on that amount—any liability of the taxpayer for a royalty amount that the commissioner reasonably believes will become payable on or before the later of the following days— (i) the day that is 6 months after the entitlement to the refund arises; (ii) the day an assessment is made for the taxpayer for the next royalty return period to end after the entitlement to the refund arises. (3) Immediately after the end of the period within which the commissioner may apply the refund amount under subsection (2), the commissioner must refund or pay to the taxpayer any part of the refund amount and section 61A interest that has not been applied. (4) However subsections (2) and (3) do not prevent the commissioner from holding the refund amount or section 61A interest for any period, or applying it for any purpose, at the taxpayer's request or with the taxpayer's consent. (5) This section has effect subject to section 39. (6) In this section— royalty amount means— (a) an amount payable by a taxpayer under a royalty law; or (b) an amount payable by a taxpayer, under this Act, that relates to an amount mentioned in paragraph (a). royalty return period, for a taxpayer, means a period for which, under a royalty law, the taxpayer must lodge a return. section 61A interest means interest payable on a refund amount by the commissioner to a taxpayer under section 61A. 39 General provision about refunds and payments of section 61A interest (1) The commissioner may refund an amount and pay any section 61A interest for the amount to a taxpayer or, under section 38, apply an amount and any section 61A interest for the amount as a payment for a taxpayer only if the commissioner is satisfied— (a) the taxpayer has not received, and will not receive, an amount as tax from another person for all or part of the tax paid; or (b) if the taxpayer has received an amount as tax (the amount received) from another person for all or part of the tax paid, the taxpayer will— (i) reimburse the other person for the amount received; and (ii) if section 61A interest is payable to the taxpayer for the amount—pay the other person the section 61A interest for the amount received. (2) A court or QCAT must not make an order relating to the refund that is inconsistent with subsection (1). (3) If subsection (1)(b) applies, the taxpayer must— (a) within 90 days after receiving the refund (the relevant period), reimburse the other person for the amount received and pay the person any section 61A interest for the amount; and (b) within 7 days after the relevant period, give the commissioner written notice that the other person has been reimbursed for the amount received and paid any section 61A interest for the amount. (4) Also, if subsection (1)(b) applies and the taxpayer does not, within the relevant period, reimburse the other person for the amount received or pay the person any section 61A interest for the amount, the taxpayer must, within 7 days after the relevant period— (a) give the commissioner written notice that the other person was not reimbursed for the amount received or paid the interest; and (b) pay the commissioner— (i) the amount received and any section 61A interest paid by the commissioner to the taxpayer for the amount received; and (ii) interest on the balance payable under subparagraph (i) calculated on a daily basis at the prescribed rate, from the date the refund or section 61A interest was paid by the commissioner to the taxpayer, to the date the amount payable under subparagraph (i) is paid to the commissioner in full. Maximum penalty—100 penalty units. (5) In this section— section 61A interest see section 38(6). tax means tax paid, or purportedly paid, under a tax law, whether or not under a mistake of law or fact. taxpayer includes a person who, under section 37(1)(b), is entitled to a refund. Division 3 How payments for tax and other amounts are allocated and applied 40 When payments are received (1) A payment is taken to be received by the commissioner— (a) if the payment is made by cash or cheque—when the payment is made to the commissioner by or for a taxpayer for the taxpayer's tax law liability; or (b) if the payment is made as prescribed under a regulation under section 29(1)(b)—at the time prescribed under the regulation; or (c) if an amount becomes available for application by the commissioner under section 38 for a taxpayer's tax law liability—when the amount becomes available. (2) However, if an amount is tendered to the commissioner on a day that is not a business day, or after 5p.m. on a business day, the payment of the amount is taken to have been made on the following business day. (3) Subsection (2) does not apply to an amount if— (a) a regulation made under section 29(1)(b) allows the amount to be paid electronically; and (b) payment of the amount is made electronically. 41 Allocating payments if more than 1 assessment liability (1) If a taxpayer has an assessment liability under more than 1 assessment, the commissioner must decide the assessment liabilities to which a payment received by the commissioner is to be applied under section 42. (2) In making the decision, the commissioner may, but is not required to, have regard to a request by the taxpayer for the allocation of the payment. 42 Application of payments to assessment liability A payment received by the commissioner for an assessment liability must be applied in the following order— (a) first, an amount payable under a tax law, other than late payment interest or tax; (b) second, another amount payable under a tax law, other than primary tax; (c) last, primary tax. Division 4 Power to waive or write off liability 43 Waiver of tax law liability (1) The commissioner may waive payment of a taxpayer's tax law liability up to the amount prescribed under a regulation. (2) The liability to pay the amount waived is extinguished. 44 Effect of writing off tax law liability If all or part of a taxpayer's tax law liability is written off under the Financial Accountability Act 2009, section 21, the writing off does not extinguish the taxpayer's liability or prevent a later proceeding against the taxpayer to recover the amount of the liability. Division 5 Recovery of tax and other amounts Subdivision 1 Recovery from taxpayers 45 Unpaid amount under tax law is debt (1) An amount payable under a tax law must be paid to the commissioner. (2) If the whole or part of an amount payable under a tax law is not paid as required— (a) the unpaid amount is a debt payable to the State; and (b) the commissioner may recover the unpaid amount for the State in a court of competent jurisdiction. (3) Subsections (1) and (2) do not apply to an amount of royalty payable under the Mineral Resources Act 1989 to a person other than the State. 46 Recovery proceedings not affected by reassessment A reassessment does not affect a proceeding for the recovery of an amount payable under a tax law but an appropriate adjustment must be made to the amount sought to be recovered in the proceeding to accord with the reassessment. 47 Joint and several liability (1) If 2 or more taxpayers are liable under a tax law to pay an amount, the commissioner may recover the whole or part of the amount from any 1 or more of them. (2) Subsection (1) does not affect the right of a taxpayer who pays an amount to recover a contribution from another person jointly or severally liable for the whole or part of the amount. Subdivision 1A Registration and release of charges 47A Definition for sdiv 1A In this subdivision— registrar means the registrar of titles under the Land Title Act 1994 or another person responsible for keeping a register of dealings in land. 47B Registration of charge over land (1) This section applies if, under a revenue law, the commissioner may lodge a request to register a charge over land under this division. (2) The commissioner may lodge the request, in the approved form, with the registrar. (3) The registrar must register the charge over the land on lodgement of— (a) the request; and (b) a certificate of the commissioner stating there is, under a stated revenue law, a charge over the land for a stated outstanding amount of tax. (4) The fee for registration of the charge is payable by the owner of the land. 47C Release of charge over land (1) This section applies if, in relation to a registered charge— (a) the outstanding amount of tax is paid; or (b) under a reassessment, no tax is payable. (2) The commissioner must, as soon as practicable after payment of the outstanding amount of tax or the reassessment, lodge with the registrar a request in the approved form to register the release of the charge. (3) The registrar must register the release of the charge on lodgement of the request. (4) This section does not prevent the commissioner requesting registration of the release of the charge in other circumstances. (5) The fee for registration of the release of the charge is payable by the owner of the land. (6) In this section— registered charge means a charge registered— (a) before the commencement of this section—under a revenue law; or (b) on or after the commencement of this section—under section 47B. 47D Recovery of fees paid by commissioner (1) This section applies if the commissioner pays, to the registrar, a fee mentioned in section 47B(4) or 47C(5). (2) The commissioner may recover the amount of the fee from the person or persons liable for payment of the fee. Subdivision 2 Obligations of administrators and garnishees 48 Particular administrators to notify commissioner of appointment (1) A person who is appointed as administrator for the property of a taxpayer who has a tax law liability must, before the required date, give written notice to the commissioner of the appointment. Maximum penalty—40 penalty units. (2) For subsection (1), the required date is— (a) 14 days after the administrator becomes aware, or should reasonably have become aware, the taxpayer has a tax law liability even if the extent of the liability is not then ascertainable; or (b) the later date allowed by the commissioner. (3) However, notice is not required in the circumstances prescribed under a regulation. 49 Administrator's liability for payment of tax (1) The commissioner has the same powers and remedies in relation to the administrator for the property of a taxpayer as the commissioner would have in relation to the taxpayer. (2) However, an administrator is liable for payment of a tax law liability of a taxpayer only to the extent of the realised value of all property that— (a) the administrator has taken possession as administrator; and (b) was, at any time, available to the administrator for the payment of the tax. 50 Collection of amounts from a garnishee (1) This section applies if— (a) under a tax law, a debt is payable by a taxpayer; and (b) the commissioner reasonably believes a person (the garnishee)— (i) holds or may receive an amount for or on account of the taxpayer; or (ii) is liable or may become liable to pay an amount to the taxpayer; or (iii) has authority to pay an amount to the taxpayer. (2) Subsection (1)(b) applies even though the taxpayer's entitlement to the amount may be subject to unfulfilled conditions. (3) The commissioner may, by written notice given to the garnishee (the garnishee notice), require the garnishee to pay to the commissioner by a stated date a stated amount (the garnishee amount). (4) Without limiting subsection (3), the garnishee notice may require the garnishee to pay to the commissioner an amount out of each payment the garnishee is or becomes liable, from time to time, to make to the taxpayer. (5) However, if, on the date for payment under the garnishee notice, the garnishee amount is not held for, or is not liable to be paid to, the taxpayer by the garnishee, the notice has effect as if the date for payment were immediately after the date the amount is held for, or is liable to be paid to, the taxpayer by the garnishee. (6) The garnishee amount must not be more than the taxpayer's debt. (7) The garnishee must comply with the garnishee notice unless the garnishee has a reasonable excuse. Maximum penalty—40 penalty units. (8) The commissioner must give to the taxpayer— (a) a copy of the garnishee notice; and (b) details in writing of the taxpayer's debt to which the notice relates. 51 Duration of garnishee notice The garnishee notice has effect until the garnishee amount is paid or the commissioner, by written notice given to the garnishee, withdraws the notice. 52 Effect of discharge of debt on garnishee notice (1) This section applies if— (a) the taxpayer's debt to which the garnishee notice relates is discharged, whether completely or partly, before the date for payment of the garnishee amount; and (b) the discharge affects the amount to be recovered from the garnishee. (2) The commissioner must give written notice to the garnishee and the taxpayer— (a) informing them of the extent of the discharge of the debt; and (b) stating the amount payable under the garnishee notice is reduced accordingly; and (c) if the taxpayer's debt is fully discharged—withdrawing the garnishee notice. 53 Effect of payment by garnishee If the garnishee pays an amount to the commissioner under a garnishee notice, the garnishee— (a) is taken to have acted under the authority of the taxpayer and all other persons concerned; and (b) if the garnishee is under an obligation to pay an amount to the taxpayer—is to be taken to have satisfied the obligation to the extent of the payment. Part 5 Interest and penalty tax Division 1 Interest payable to commissioner and penalty tax Subdivision 1 Interest 54 Unpaid tax interest (1) A taxpayer must pay interest (unpaid tax interest) on the amount of primary tax payable by the taxpayer and unpaid from time to time (unpaid primary tax). (2) Unpaid tax interest, other than late payment interest, accrues daily at the prescribed rate on the unpaid primary tax for the period starting on the start date and ending on the date the primary tax is paid in full, both dates inclusive. (3) Late payment interest accrues at the prescribed rate on the unpaid primary tax as follows— (a) for unpaid primary tax under a royalty law, late payment interest accrues daily from and including the start date; (b) for unpaid primary tax under a revenue law other than a royalty law, late payment interest accrues— (i) on the day of the week prescribed by regulation first happening after the start date; and (ii) weekly after the first accrual under subparagraph (i). (4) Any unpaid tax interest that has accrued when an assessment is made (assessed interest) must be included in the assessment. (5) For subsections (2) and (3), the start date is the day after— (a) for a return self assessment—the date the return is required to be lodged under the revenue law for the self assessment; or (aa) for a standard self assessment— (i) the due date for the self assessment; or (ii) if the self assessor has not complied with one or more lodgement requirements for the self assessment—the date that is the same number of days before the due date for the self assessment as the number of days in the periods of noncompliance with the lodgement requirements; or (iii) if the liable party has not complied with the Duties Act 2001, section 471E—the date that is the same number of days before the due date for the self assessment as the number of days in the period of noncompliance with the Duties Act 2001, section 471E; or (iv) if subparagraphs (ii) and (iii) both apply—the date that is the same number of days before the due date for the self assessment as the total number of days of noncompliance; or (b) for a default assessment of a taxpayer's liability for tax required or permitted to be made by a self assessment—the date the return or transaction statement is required to be lodged under the revenue law for the self assessment; or (c) for another original assessment— (i) the due date for the assessment; or (ii) if the taxpayer has not complied with 1 or more information or lodgement requirements for the assessment—the date that is the same number of days before the due date for the assessment as the number of days in the periods of noncompliance with the information or lodgement requirements; or (d) for a reassessment of a self assessment—the date mentioned in paragraph (a) or (aa) for the assessment; or (e) for a reassessment of another original assessment—the date mentioned in paragraph (b) or (c) for the assessment. Example for subsection (5)(c)(ii)— If a taxpayer who is required to comply with a lodgement requirement by 10 March does not comply with the requirement until 15 March, the period of noncompliance under subsection (6) is 5 days. If the due date for the assessment made is 17 April, the start date is 13 April. (6) For subsection (5)(aa)(ii), (iii) and (iv) or (c)(ii)— (a) a period of noncompliance ends on the date the commissioner issues a default assessment for the noncompliance; and (b) the date on which the requirement is complied with is included in calculating a period of noncompliance. (7) For a reassessment— (a) the unpaid primary tax is the amount of the reassessed primary tax that is unpaid; and (b) any assessed interest included in the reassessment replaces any previously accrued unpaid tax interest. Example for subsection (7)— The assessment for the example for subsection (5)(c)(ii) is issued for $10,000 primary tax and before any payment under the original assessment is made. A reassessment is issued on 24 April for $12,000 primary tax. If the prescribed rate for late payment interest is 10% per year, the late payment interest that has accrued on the $10,000 when the reassessment is made (namely on and from 13 April to and including 24 April) is $32.87. When the reassessment is made, assessed interest is calculated on the $12,000 unpaid reassessed primary tax on and from 13 April to and including 24 April. This replaces the $32.87 interest previously accrued. If a payment of $10,000 is made on 12 April, the assessed interest for the reassessment would be calculated on the unpaid reassessed primary tax of $2,000 on and from 13 April to and including 24 April. (8) A reference in this section to an amount of primary tax payable by a taxpayer does not include a reference to an amount of royalty payable under the Mineral Resources Act 1989 to a person other than the State. (9) Despite subsections (2) and (3)(a), a regulation under a royalty law may prescribe how unpaid tax interest is worked out in particular cases or classes of cases, including, for example, how the interest is worked out if royalty is, under a regulation under a royalty law, payable in instalments. (10) In this section— liable party see the Duties Act 2001, section 471A. total number of days of noncompliance means the total number of days worked out by adding the number of days in the period of noncompliance in subsection (5)(aa)(ii) to the number of days in the period of noncompliance in subsection (5)(aa)(iii). 55 When particular taxpayers liable for unpaid tax interest A taxpayer to whom a regulation under section 147(2) applies is liable for unpaid tax interest in relation to an assessment only from the due date in the assessment notice given to the taxpayer. 56 Unpaid tax interest unaffected by extensions of time (1) The making of a payment arrangement must be disregarded for determining late payment interest accruing under section 54. (2) Any extension of time allowed by the commissioner for complying with an information or lodgement requirement must be disregarded in determining the start date under section 54(4). 57 Application of payments for unpaid tax interest (1) The order of application of a payment under section 42 applies to determine the amount of unpaid primary tax on which unpaid tax interest accrues. (2) For a reassessment, subsection (1) applies as if there had been no previous application of payments. Subdivision 2 Penalty tax 58 Liability for penalty tax (1) A taxpayer is liable for an amount (penalty tax) if— (a) the commissioner makes a default assessment under section 13(1)(a) or (b); or (b) the commissioner makes a reassessment and the original assessment was a default assessment under section 13(1)(a) or (b); or (c) the primary tax assessed on a reassessment, other than under a reassessment mentioned in paragraph (b), is more than the primary tax assessed on the original assessment or an earlier reassessment. (2) Penalty tax must be assessed as follows— (a) if subsection (1)(a) applies—an amount equal to 75% of the primary tax assessed; (b) if subsection (1)(b) applies—an amount equal to 75% of the reassessed primary tax; (c) if subsection (1)(c) applies and the primary tax assessed on the last reassessment is more than the primary tax assessed on the original assessment—an amount equal to 75% of the difference between the 2 amounts; (d) if subsection (1)(c) applies and the primary tax assessed on the last reassessment is less than the primary tax assessed on the original assessment but more than the primary tax assessed on an earlier reassessment—an amount equal to 75% of the difference between the primary tax assessed on the last reassessment and the lowest primary tax assessed on an earlier reassessment. (3) The commissioner may increase the amount of the penalty tax by not more than 20% of the penalty tax under subsection (2) if the commissioner is satisfied the taxpayer— (a) has not complied with section 28; or (b) has hindered or prevented the commissioner from becoming aware of the nature and extent of the taxpayer's liability for tax. (4) A reference in this section to an amount of primary tax does not include a reference to an amount of royalty payable under the Mineral Resources Act 1989 to a person other than the State. 59 Penalty tax not payable if proceeding for offence started (1) This section applies if a taxpayer is liable to pay penalty tax because of an act or omission of the person. (2) If a proceeding is started against the taxpayer for an offence against a tax law that is constituted by the act or omission and the penalty tax has not been paid to the commissioner, the penalty tax is payable only if the commissioner withdraws the proceeding. (3) If the penalty tax has been paid to the commissioner, but a proceeding is started against the person for an offence against a tax law that is constituted by the act or omission, the commissioner must make a reassessment remitting the amount of penalty tax to nil. Note— See section 18 (When commissioner must make reassessment—general). (4) Despite subsection (3), if the commissioner withdraws the proceeding for the offence, the commissioner must make a reassessment to reinstate the penalty tax remitted under the subsection. (5) In this section— penalty tax includes an amount declared under a revenue law to be a penalty tax for this section. Division 2 Remission of interest and penalty tax 60 When commissioner may remit unpaid tax interest and penalty tax (1) The commissioner may remit the whole or part of unpaid tax interest or penalty tax. (2) The remission of assessed interest or penalty tax must be made by assessment. Division 3 Interest payable by commissioner 61 Interest on particular overpayments following court's or QCAT's decision (1) This section applies if a taxpayer is entitled to a refund of tax or late payment interest (the overpaid amount) because of— (a) a reassessment giving effect to a decision of the Supreme Court under section 70C on an appeal by the taxpayer; or (b) an order of the Supreme Court on an application, under the Judicial Review Act 1991, by the taxpayer for a decision under a tax law; or (c) a reassessment giving effect to a decision of QCAT on an application for review made by the taxpayer under section 69. (2) The court or QCAT may order the commissioner to pay interest on the overpaid amount. (3) The interest must be calculated on a daily basis at the prescribed rate from the date the overpaid amount was paid to the commissioner to the date the refund is made by the commissioner. 61A Interest on particular overpayments following commissioner's decision (1) This section applies if a taxpayer is entitled to a refund of tax or late payment interest (the overpaid amount) because of a reassessment giving effect to a decision of the commissioner under section 67(1). (2) The commissioner must pay interest on the overpaid amount. (3) The interest must be calculated on a daily basis at the prescribed rate from the date the overpaid amount was paid to the commissioner to the date the refund is made by the commissioner. 62 Interest only payable under this division A person is not entitled to interest on any amount the commissioner is required to refund to the person other than under this division. Note— See section 36 (Refunds made only under this division). 62A Royalty under Mineral Resources Act 1989 A person is not entitled to interest under this division on an amount of royalty paid under the Mineral Resources Act 1989 to a person other than the State. Part 6 Objections, reviews and appeals Division 1 Objections 63 Right to object—assessments (1) A taxpayer who is dissatisfied with an original assessment, other than a compromise assessment, may object to the assessment. (2) Also, a taxpayer who is dissatisfied with any of the following reassessments may object to it— (a) a reassessment increasing the taxpayer's liability for tax; (b) a reassessment under section 18(b) decreasing a taxpayer's liability for tax; (c) a reassessment of the taxpayer's liability for royalty payable under the Mineral Resources Act 1989 that— (i) varies the amount payable to the State and the amount payable to another person; and (ii) does not change the taxpayer's total liability for royalty. (3) However, the right of objection to the reassessment is limited to the changes for the particular matters for which the reassessment is made. (4) A decision or conduct leading up to or forming part of the process of making an assessment is subject to objection only as part of an objection to the assessment. 63A Right to object—royalty valuation decisions (1) A taxpayer who is dissatisfied with an original royalty valuation decision may object to the decision. (2) A taxpayer who is dissatisfied with an amended royalty valuation decision may object to the decision. (3) However, the right of objection to an amended royalty valuation decision is limited to the changes for the particular matters for which the amended royalty valuation decision is made. (4) A decision or conduct leading up to or forming part of the process of making a royalty valuation decision is subject to objection only as part of an objection to the royalty valuation decision. 64 Grounds of objection (1) An objection against an assessment or royalty valuation decision may be made on any grounds. (2) However, for an objection to a decision to which this part is declared to apply under a provision of a revenue law, the grounds of objection are limited to whether the particular circumstances apply for the instrument or transaction to which the decision relates. Note— See the Duties Act 2001, section 500 (Application of Administration Act, pt 6, to particular decisions). (3) Also, if a royalty valuation decision relates to an assessment, a matter relating to the decision may only be raised in an objection to the decision under section 63A and may not be raised in an objection to the assessment under section 63. 65 Making objection (1) An objection must— (a) be in writing; and (b) state in detail the grounds on which the objection is made; and (c) be accompanied by copies of all material relevant to decide the objection; and (d) be lodged within 60 days after the following notice is given to the taxpayer— (i) for an objection under section 63—the assessment notice for the assessment to which the objection relates; (ii) for an objection under section 63A—the notice for the royalty valuation decision to which the objection relates. (2) The commissioner may extend the time for lodging an objection if the commissioner is satisfied it would be unreasonable in particular circumstances for the objection to be lodged within the 60 days. (3) The commissioner's decision to refuse to extend the time for lodging an objection is a non-reviewable decision. 66 Onus of proof on objection The objector has the onus of proving the objector's case. 67 Deciding objection (1) The commissioner must allow the objection completely or partly or disallow it. (2) If the objection relates to an assessment or royalty valuation decision made by a delegate of the commissioner, the delegate must not decide the objection. 68 Notice of decision (1) The commissioner must give written notice to the objector of the commissioner's decision on the objection. (2) If the objection is allowed in part or disallowed, the notice must state the following— (a) the decision; (b) the reasons for the decision; (c) that the taxpayer has a right to— (i) appeal to the Supreme Court; or (ii) apply, as provided under the QCAT Act, to QCAT for a review of the commissioner's decision; (d) how, and the period within which, the taxpayer may appeal or apply for the review. Division 2 Appeals and reviews Subdivision 1 Right of appeal or review 69 Right of appeal or review (1) This section applies to a taxpayer if— (a) the taxpayer is dissatisfied with the commissioner's decision on the taxpayer's objection; and (b) for an objection under section 63—the taxpayer has paid the whole of the amount of the tax and late payment interest payable under the assessment to which the decision relates. (2) The taxpayer may, within 60 days after notice is given to the taxpayer of the commissioner's decision on the objection— (a) appeal to the Supreme Court; or (b) apply, as provided under the QCAT Act, to QCAT for a review of the commissioner's decision. (3) QCAT may not, under the QCAT Act, section 61(1)(a), extend the period under subsection (2) within which the taxpayer may apply to QCAT for the review. (4) To remove any doubt, it is declared that subsection (1)(b) applies to an objection to an assessment whether or not the taxpayer also makes an objection under section 63A to a royalty valuation decision relating to the assessment. (5) For royalty payable under the Mineral Resources Act 1989, the reference in subsection (1)(b) to payment of the whole of the amount of the tax is a reference to payment of the whole of the amount of the royalty assessed as payable to the State. 69A Effect of reassessment or amendment of decision after appeal or review started (1) This section applies if— (a) a taxpayer appeals to the Supreme Court against, or applies to QCAT for a review of, the commissioner's decision on the taxpayer's objection; and (b) after the appeal or review has started but before it has been decided, the taxpayer receives— (i) for an objection under section 63—an assessment notice for a reassessment of the taxpayer's liability for tax; or (ii) for an objection under section 63A—a notice under the royalty law of an amended royalty valuation decision. (2) The taxpayer may— (a) continue or withdraw— (i) the existing appeal; or (ii) the taxpayer's application for review; or (b) instead of objecting to the reassessment or amended royalty valuation decision, change the grounds of the appeal or review, by filing notice of the change with— (i) for an appeal—the registrar of the Supreme Court; or (ii) for a review—the registrar of QCAT. (3) However, the taxpayer may change the grounds of the appeal or review only to the extent that the taxpayer would have a right of objection to the reassessment or amended royalty valuation decision. Subdivision 2 Appeals to the Supreme Court 70 How to start appeal to the Supreme Court (1) An appeal to the Supreme Court is started by giving written notice of the appeal to the commissioner within 7 days after the notice of appeal is filed. (2) The notice of appeal must be filed within 60 days after notice is given to the taxpayer of the commissioner's decision on the objection. (3) The Supreme Court must not extend the time for filing the notice. (4) The notice of appeal must state fully the grounds of the appeal and the facts relied on. (5) The grounds of an appeal to the Supreme Court are limited to the grounds of objection unless the court otherwise orders. 70A Onus on appeal On t