Victorian Numbered Acts

STATE TAX LAWS AMENDMENT (BUDGET AND OTHER MEASURES) ACT 2013 (NO. 41 OF 2013) - SECT 50

After section 92 of the Taxation Administration Act 1997 insert —

        " 92A     Permitted disclosures—dutiable transactions in relation to land

    (1)     Despite section 92, a tax officer may disclose the minimum information about a dutiable transaction under Chapter 2 of the Duties Act 2000 that is necessary to enable a person to ascertain—

        (a)     whether duty has been paid or is payable on the dutiable transaction;

        (b)     the amount of duty that has been paid or is payable on the dutiable transaction;

        (c)     the basis on which duty was or was not paid, or is or is not payable.

    (2)     Without limiting subsection (1), a tax officer may disclose the following information—

        (a)     a reference number allocated to a dutiable transaction by the Commissioner;

        (b)     the name of a party who lodged a written instrument or statement with the Commissioner in relation to a dutiable transaction;

        (c)     the date on which an amount of duty was paid;

        (d)     whether the Commissioner has estimated the amount of duty that is payable on a dutiable transaction;

        (e)     whether a taxpayer is entitled to a refund of tax in relation to a dutiable transaction;

        (f)     whether there has been a reassessment of a tax liability in relation to a dutiable transaction.".