Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(see s 2)
Note 1 The Legislation Act contains definitions and other provisions relevant to this Act.
Note 2 For example, the Legislation Act, dict, pt 1, defines the following terms:
• ACAT
• ACT
• commissioner for fair trading
• Commonwealth
• Executive
• individual
• Magistrates Court
• penalty unit (see s 133)
• reviewable decision notice
• State
• Supreme Court
• Legislative Assembly
• Minister (see s 162)
• the Territory.
arrangement, for payment of an assessment amount, for division 7.2 (Recovery of tax from directors of corporations)—see section 56A.
"assessment" means—
(a) an assessment, reassessment or compromise assessment of the tax liability of a person under a tax law, made by the commissioner under part 3; or
(b) an assessment substituted by the ACAT on review under part 10.
assessment amount, for a corporation, for division 7.2 (Recovery of tax from directors of corporations)—see section 56A.
"authorised officer" means an authorised officer under section 79.
"business" means—
(a) a profession or trade; or
(b) any other activity carried on for fee or reward; or
(c) the activity of employing people to perform duties in connection with another business; or
(d) the carrying on of a trust;
whether carried on by 1 person or 2 or more people together.
"commissioner" means the Commissioner for Australian Capital Territory Revenue mentioned in section 73.
"commissioner-reviewable decision", for division 10.2 (Notification and review of decisions)—see section 107.
"corporation"—see the Corporations Act, section 57A.
"director", in relation to a body corporate, includes a person occupying or acting in a position with responsibility for the direction of the body, by whatever name called and whether or not validly appointed to occupy, or duly authorised to act in, the position.
Note Document is defined in the Legislation Act, dict, pt 1, and includes information in electronic form.
"identity card" means—
(a) an identity card issued under section 80 (1); or
(b) an identity card approved under section 80 (2), together with a notice issued under section 79 (3) (b).
"interest rate" means the interest rate set under section 26.
"internally reviewable decision", for division 10.2 (Notification and review of decisions)—see section 107.
"market rate component", in relation to interest for a day—see section 26 (2).
"objection" means an objection made under section 100.
"premises" includes land, a vehicle, a vessel and an aircraft.
"premium component", in relation to interest—see section 26 (4).
"public officer" means the public officer of a body appointed under section 117.
"reciprocating jurisdiction" means a jurisdiction, being the Commonwealth, a State or another Territory, under a law of which a tax officer of the jurisdiction is authorised to give to the commissioner, for the purposes of the administration of a tax law of the ACT, information within the knowledge of the tax officer.
"record" means a record in any form of document.
"return" means a return, statement, application, report or other record that—
(a) is required or authorised under a tax law to be lodged by a person with the commissioner or a specified person; and
(b) is liable to tax or records matters in relation to which there is or may be a tax liability.
"revenue amount" means an amount of money paid voluntarily or under compulsion as a tax (including penalty tax).
"reviewable decision", for division 10.2 (Notification and review of decisions)—see section 107A.
"tax" means a tax, duty or levy under a tax law, and includes—
(a) interest and penalty tax under part 5; and
(b) any other amount paid or payable by a taxpayer to the commissioner under a tax law.
"tax default" means a failure by a taxpayer to pay, in accordance with a tax law, the whole or part of tax that the taxpayer is liable to pay.
"tax law"—
(a) in relation to the ACT—see section 4; and
(b) in relation to another jurisdiction—means a law of that jurisdiction that relates to the imposition of a tax, duty or levy.
"tax offence" means an offence against a tax law.
"tax officer"—
(a) for this Act, means—
(i) the commissioner; or
(ii) an authorised officer; or
(iii) anyone else engaged (whether as an officer or employee or otherwise) in the administration or enforcement of a tax law; and
(b) for division 9.4 (Secrecy)—see section 94.
"taxpayer" means a person who has been assessed as liable to pay an amount of tax, who has paid an amount as tax or who is liable or may be liable to pay tax.
Amending and modifying laws are annotated in the legislation history and the amendment history. Current modifications are not included in the republished law but are set out in the endnotes.
Not all editorial amendments made under the Legislation Act 2001, part 11.3 are annotated in the amendment history. Full details of any amendments can be obtained from the Parliamentary Counsel's Office.
Uncommenced amending laws and expiries are listed in the legislation history and the amendment history. These details are underlined. Uncommenced provisions and amendments are not included in the republished law but are set out in the last endnote.
If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering.
The endnotes also include a table of earlier republications.
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am = amended |
ord = ordinance |
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amdt = amendment |
orig = original |
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ch = chapter |
par = paragraph/subparagraph |
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def = definition |
pres = present |
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dict = dictionary |
prev = previous |
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disallowed = disallowed by the Legislative |
(prev...) = previously |
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Assembly |
pt = part |
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div = division |
r = rule/subrule |
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exp = expires/expired |
renum = renumbered |
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Gaz = gazette |
reloc = relocated |
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hdg = heading |
R[X] = Republication No |
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IA = Interpretation Act 1967 |
RI = reissue |
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ins = inserted/added |
s = section/subsection |
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LA = Legislation Act 2001 |
sch = schedule |
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LR = legislation register |
sdiv = subdivision |
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sub = substituted |
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mod = modified/modification |
SL = Subordinate Law |
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o = order |
underlining = whole or part not commenced |
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om = omitted/repealed |
or to be expired |
Taxation Administration Act 1999 No 4
notified 1 March 1999 (Gaz 1999 No S8)
commenced 1 March 1999 (s 2)
as amended by
Ambulance Service Levy (Amendment) Act 1999 No 37 s 6
notified 12 July 1999 (Gaz 1999 No S44)
commenced 1 July 1999 (s 2)
Revenue Legislation Amendment Act 1999 No 38 pt 4
notified 12 July 1999 (Gaz 1999 No S44)
commenced 1 July 1999 (s 2)
Taxation Administration Transitional Regulations SL 1999 No 12
notified 14 July 1999 (Gaz 1999 No 28)
commenced 1 March 1999 (s 2)
Law Reform (Miscellaneous Provisions) Act 1999 No 66 sch 3
notified 10 November 1999 (Gaz 1999 No 45)
commenced 10 November 1999 (s 2)
Emergency Management Act 1999 No 76 s 82
notified 23 December 1999 (Gaz 1999 No S65)
ss 1, 2 and 82 commenced 23 December 1999 (s 2 (1); but see s 82 (7))
amendments by s 82 (7) commenced 1 January 2000 (s 82 (7) and see Gaz 1999 No S69)
Tobacco Amendment Act 2000 No 16 sch 3 pt 1
notified 20 April 2000 (Gaz 2000 No 16)
s 1, s 2 commenced 20 April 2000 (IA s 10B)
sch 3 pt 1 commenced 1 July 2000 (s 2 (3))
Taxation Administration Amendment Act 2000 No 47
notified 28 September 2000 (Gaz 2000 No 39)
commenced 28 September 2000 (s 2)
Statute Law Amendment Act 2000 No 80 amdt 3.24
notified 21 December 2000 (Gaz 2000 No S69)
commenced 21 December 2000 (s 2)
Legislation (Consequential Amendments) Act 2001 No 44 pt 378
notified 26 July 2001 (Gaz 2001 No 30)
s 1, s 2 commenced 26 July 2001 (IA s 10B)
pt 378 commenced 12 September 2001 (s 2 and see Gaz 2001 No S65)
Race and Sports Bookmaking Act 2001 No 49 sch 2 pt 5
notified 12 July 2001 (Gaz 2001 No 28)
s 1, s 2 commenced 12 July 2001 (IA s 10B)
sch 2 pt 5 commenced 7 September 2001 (s 2 and Gaz 2001 No S68)
Duties Amendment Act 2001 (No 2) 2001 No 55 sch 1 pt 3
notified 15 August 2001 (Gaz 2001 No S57)
commenced 15 August 2001 (s 2)
Statute Law Amendment Act 2001 (No 2) 2001 No 56 pt 3.47
notified 5 September 2001 (Gaz 2001 No S65)
s 1, s 2 commenced 5 September 2001 (Gaz 2001 No S65)
amdts 3.476, 3.478-3.481 commenced 12 September 2001 (s 2 (2))
pt 3.47 remainder commenced 5 September 2001 (s 2 (1))
Treasury Legislation Amendment Act 2002 No 7 pt 2
notified LR 17 April 2002
s 1, s 2 commenced 17 April 2002 (LA s 75)
pt 2 commenced 1 July 2002 (s 2 (2))
Legislation Amendment Act 2002 No 11 pt 2.46
notified LR 27 May 2002
s 1, s 2 commenced 27 May 2002 (LA s 75)
pt 2.46 commenced 28 May 2002 (s 2 (1))
Criminal Code 2002 No 51 pt 1.22
notified LR 20 December 2002
s 1, s 2 commenced 20 December 2002 (LA s 75 (1))
pt 1.22 commenced 1 January 2003 (s 2 (1))
Duties Amendment Act 2003 A2003-1 s 18
notified LR 3 March 2003
s 1, s 2 commenced 3 March 2003 (LA s 75 (1))
s 18 commenced 4 March 2003 (s 2)
Statute Law Amendment Act 2003 (No 2) A2003-56 sch 3 pt 3.27
notified LR 5 December 2003
s 1, s 2 commenced 5 December 2003 (LA s 75 (1))
sch 3 pt 3.27 commenced 19 December 2003 (s 2)
Australian Crime Commission (ACT) Act 2003 A2003-58 sch 1 pt 1.4
notified LR 17 December 2003
s 1, s 2 commenced 17 December 2003 (LA s 75 (1))
sch 1 pt 1.4 commenced 17 June 2004 (s 2 and LA s 79)
Revenue Legislation Amendment Act 2003 (No 2) A2003-59 pt 3
notified LR 18 December 2003
s 1, s 2 commenced 18 December 2003 (LA s 75 (1))
pt 3 commenced 19 December 2003 (s 2)
Rates Act 2004 A2004-3 sch 1 pt 1.2
notified LR 18 February
2004
s 1, s 2 commenced 18 February 2004 (LA s 75
(1))
sch 1 pt 1.2 commenced 1 July 2004 (s
2)
Criminal Code (Theft, Fraud, Bribery and Related Offences) Amendment Act 2004 A2004-15 sch 2 pt 2.89
notified LR 26 March 2004
s
1, s 2 commenced 26 March 2004 (LA s 75 (1))
sch 2
pt 2.89 commenced 9 April 2004 (s 2 (1))
Emergencies Act 2004 A2004-28 pt 3.24
notified LR 29 June 2004
s 1, s 2 commenced 29 June 2004 (LA s 75 (1))
pt 3.24 commenced 1 July 2004 (s 2 (1) and CN2004-11)
Revenue Legislation Amendment Act 2004 A2004-36 pt 3
notified LR 30 June 2004
s 1, s 2 commenced 30 June 2004 (LA s 75 (1))
pt 3 commenced 1 July 2004 (s 2)
Revenue Legislation Amendment Act 2004 (No 2) A2004-43 pt 3
notified LR 11 August
2004
s 1, s 2 commenced 11 August 2004 (LA s 75
(1))
pt 3 commenced 12 August 2004 (s
2)
Financial Management Legislation Amendment Act 2005 A2005-52 sch 1 pt 1.21
notified LR 26 October
2005
s 1, s 2 commenced 26 October 2005 (LA s 75
(1))
sch 1 pt 1.21 commenced 1 January 2006 (s 2
(2))
Workers Compensation Amendment Act 2006 A2006-4 sch 2 pt 2.3
notified LR 22 February
2006
s 1, s 2 commenced 22 February 2006 (LA s 75
(1))
sch 2 pt 2.3 commenced 1 July 2006 (s 2
(2))
Sentencing Legislation Amendment Act 2006 A2006-23 sch 1 pt 1.36
notified LR 18 May 2006
s 1, s 2 commenced 18 May 2006 (LA s 75 (1))
sch 1 pt 1.36 commenced 2 June 2006 (s 2 (1) and see Crimes (Sentence Administration) Act 2005 A2005-59 s 2, Crimes (Sentencing) Act 2005 A2005-58, s 2 and LA s 79)
Revenue Legislation Amendment Act 2006 (No 2) A2006-32 pt 4
notified LR 30 August 2006
s 1, s 2 commenced 30 August 2006 (LA s 75 (1))
pt 4 commenced 31 August 2006 (s 2)
Revenue Legislation Amendment Act 2006 (No 3) A2006-37 pt 3
notified LR 26 September 2006
s 1, s 2 commenced 26 September 2006 (LA s 75 (1))
pt 3 commenced 27 September 2006 (s 2)
Statute Law Amendment Act 2006 A2006-42 sch 3 pt 3.21
notified LR 26 October 2006
s 1, s 2 taken to have commenced 12 November 2005 (LA s 75 (2))
sch 3 pt 3.21 commenced 16 November 2006 (s 2 (1))
Utilities (Network Facilities Tax) Act 2006 A2006-58 s 15
notified LR 20 December 2006
s 1, s 2 commenced 20 December 2006 (LA s 75 (1))
s 15 commenced 21 December 2006 (s 2)
Utilities (Energy Industry Levy) Amendment Act 2007 A2007-13 s 9
notified LR 13 June 2007
s 1, s 2 commenced 13 June 2007 (LA s 75 (1))
s 9 commenced 9 July 2007 (s 2 and CN2007-7)
Land Tax (Interest and Penalty) Amendment Act 2007 A2007-20 s 5
notified LR 14 June 2007
s 1, s 2 commenced 14 June 2007 (LA s 75 (1))
s 5 commenced 15 June 2007 (s 2)
Statute Law Amendment Act 2007 (No 3) A2007-39 sch 3 pt 3.26
notified LR 6 December 2007
s 1, s 2 commenced 6 December 2007 (LA s 75 (1))
sch 3 pt 3.26 commenced 27 December 2007 (s 2)
Payroll Tax Amendment Act 2008 A2008-2 sch 1
notified LR 17 March 2008
s 1, s 2 commenced 17 March 2008 (LA s 75 (1))
sch 1 commenced 1 July 2008 (s 2 and CN2008-9)
Land Rent Act 2008 A2008-16 sch 1 pt 1.4
notified LR 30 June 2008
s 1, s 2 commenced 30 June 2008 (LA s 75 (1))
sch 1 pt 1.4 commenced 1 July 2008 (s 2 and CN2008-10)
ACT Civil and Administrative Tribunal Legislation Amendment Act 2008 (No 2) A2008-37 sch 1 pt 1.97
notified LR 4 September 2008
s 1, s 2 commenced 4 September 2008 (LA s 75 (1))
sch 1 pt 1.97 commenced 2 February 2009 (s 2 (1) and see ACT Civil and Administrative Tribunal Act 2008 A2008-35, s 2 (1) and CN2009-2)
Statute Law Amendment Act 2009 A2009-20 sch 3 pt 3.69
notified LR 1 September 2009
s 1, s 2 commenced 1 September 2009 (LA s 75 (1))
sch 3 pt 3.69 commenced 22 September 2009 (s 2)
Dictionary
s
2 om 2001 No 44 amdt 1.3975
ins
A2003-56 amdt 3.260
am A2008-2 amdt
1.1
Definitions for
Act
s 3 am 2001 No 56 amdt 3.476,
amdt 3.478, amdt 3.479
defs reloc to
dict A2003-56 amdt 3.259
def
determined fee ins 1999 No 38 s
16
om 2001 No 44 amdt
1.3976
def function om
A2003-56 amdt 3.257
def
penalty unit om 2001 No 56 amdt
3.477
def tax officer
om A2003-56 amdt 3.258
om
A2003-56 amdt 3.260
Notes
s
3A ins 2001 No 56 amdt 3.480
Meaning of tax
law
s 4 am 1999 No 76 s 82
(7); 2000 No 16 sch 3 pt 1; 2001 No 49 amdt 2.30; pars renum R2 LA (see 2001 No
49 amdt 2.31); A2003-56 amdt 3.261; A2003-59 s 7; pars renum R7 LA (see A2003-59
s 8); A2004-3 amdt 1.2, amdt 1.3; pars renum R11 LA (see A2004-3 amdt 1.4);
A2004-28 amdt 3.67; A2006-42 amdt 3.202; A2006-58 s 15; pars renum R19 LA;
A2007-13 s 9; pars renum R21 LA; A2008-16 amdt 1.15; pars renum R23
LA
Act binds
Territory
s 5 sub 2002 No 11 amdt
2.92
Offences against Act—application of
Criminal Code etc
s 5A ins
A2006-23 amdt 1.297
Purpose of Act and relationship with other
tax laws
s 6 am A2008-2 amdt 1.2;
pars renum R23 LA
Tax avoidance schemes made
ineffective
s 8 am A2003-56 amdt
3.262, amdt 3.263; ss renum R7 LA (see A2003-56 amdt 3.264); A2008-37 amdt
1.450
Notice of assessment, reassessment or
withdrawal of assessment
s 14 am
2001 No 44 amdt 1.3977, amdt 1.3978; A2008-37 amdt 1.451
Offset of refund against other tax
liability
s 20 am A2004-3 amdt
1.5
Judgments for the recovery of revenue
amounts
s 22 am A2003-56 amdt
3.265
No recovery of revenue amounts following
non-legislative change in law
s
23 am A2003-56 amdt 3.266
Interest
div
5.1 hdg (prev pt 5 div 1 hdg) renum R2 LA (see 2001 No 55 amdt
1.11)
Interest
rate
s 26 am 2000 No 47 s 4; 2001
No 44 amdt 1.3979, amdt 1.3980; ss renum R2 LA (see 2001 No 44 amdt
1.3981); 2002 No 7 s 5, s 6; ss renum R4 LA (see 2002 No 7 s 7); table
renum R10 LA
No interest is imposed if the amount would
be small
s 27 om 2000 No 47 s
5
Remission of
interest
s 29 am A2008-37 amdt
1.452
Penalty
tax
div 5.2 hdg (prev pt 5 div 2
hdg) renum R2 LA (see 2001 No 55 amdt 1.11)
Penalty tax in relation to certain tax
defaults
s 30 am A2007-20 s
5
Amount of penalty
tax
s 31 am 2000 No 47 s 6; ss
renum R3 LA; A2008-37 amdt 1.453
Increase in penalty tax for
concealment
s 34 am 2000 No 47 s
7; A2003-56 amdt 3.267, amdt 3.268; table renum R10 LA; A2008-37 amdt
1.454
Minimum amount of penalty
tax
s 35 om 2000 No 47 s
8
Remission of penalty
tax
s 37 am A2008-37 amdt
1.455
General
div
6.1 hdg (prev pt 6 div 1 hdg) renum R2 LA (see 2001 No 55 amdt
1.11)
Form of
returns
s 38 om 2001 No 44 amdt
1.3982
Time of
lodgment
s 39 am 2001 No 56 amdt
3.481; 2001 No 44 amdt 1.3983; 2002 No 11 amdt 2.93
Variation of time for lodgment of return or
of period covered by return
s
40 am A2008-37 amdt 1.456, amdt 1.457
Special arrangements for making returns and
paying tax
div 6.2 hdg (prev pt 6
div 2 hdg) renum R2 LA (see 2001 No 55 amdt 1.11)
Special arrangements for classes of
people
s 42 am 2001 No 55 amdt
1.9; ss renum R2 LA (see 2001 No 55 amdt 1.10); 2001 No 44 amdt 1.3984, amdt
1.3985; A2003-1 s 18; A2006-42 amdt 3.204
Special arrangements for individual
applicants
s 43 am 2001 No 55
amdt 1.9; ss renum R2 LA (see 2001 No 55 amdt 1.10); 2001 No 44 amdt 1.3986;
A2003-1 s 18;
A2008-37 amdt
1.458
Conditions of
approval
s 44 am A2008-37 amdt
1.459
Variation and cancellation of
approvals
s 45 am A2008-37 amdt
1.460
General
div
7.1 hdg ins A2004-43 s 6
Costs of recovery are payable to the
commissioner
s 49 am A2009-20
amdt 3.195
Arrangements for payment of
tax
s 52 am A2008-37 amdt
1.461
Recovery of tax from directors of
corporations
div 7.2 hdg ins
A2004-43 s 7
Definitions for div
7.2
s 56A ins A2004-43 s
7
Liability of directors and former directors
for amounts of tax
s 56B ins
A2004-43 s 7
Failure to comply with arrangement for
payment
s 56C ins A2004-43 s
7
Right of indemnity of director or former
director
s 56D ins A2004-43 s
7
Defence to proceeding for recovery of tax
from director or former
director
s 56E ins A2004-43 s
7
Record
keeping
div 8.1 hdg (prev pt 8
div 1 hdg) renum R2 LA (see 2001 No 55 amdt 1.11)
Requirement to keep proper
records
s 57 sub A2006-37 s
18
General
offences
div 8.2 hdg (prev pt 8
div 2 hdg) renum R2 LA (see 2001 No 55 amdt 1.11)
Giving false or misleading
information
s 66 om A2004-15 amdt
2.181
Failure to lodge
documents
s 67 am A2003-56 amdt
3.269
Supplementary offence
provisions
div 8.3 hdg (prev pt 8
div 3 hdg) renum R2 LA (see 2001 No 55 amdt 1.11)
Penalties for second and subsequent offences
against certain provisions
s
70 am 2002 No 51 amdt 1.46; A2004-15 amdt 2.182, amdt 2.183; pars renum R9 LA;
A2006-23 amdt 1.298, amdt 1.299; A2009-20 amdt 3.196
Orders to comply with
requirements
s 71 sub A2006-23
amdt 1.300
Orders to pay additional
amounts
s 72 am A2004-15 amdt
2.184
Tax
officers
div 9.1 hdg (prev pt 9
div 1 hdg) renum R2 LA (see 2001 No 55 amdt 1.11)
Delegation by
commissioner
s 78 am SL 1999 No
12 reg 3; 1999 No 66 sch 3; A2003-56 amdt 3.270, amdt
3.271
Identity cards for authorised
officers
s 80 am 2001 No 44 amdt
1.3987, amdt 1.3988
Personal
liability
s 81 am A2003-56 amdt
3.272
Powers of
investigation
div 9.2 hdg (prev
pt 9 div 2 hdg) renum R2 LA (see 2001 No 55 amdt 1.11)
Power to require information, instruments or
records or attendance for
examination
s 82 am A2003-56 amdt
3.273
Search
warrant
s 84 am A2003-56 amdt
3.274
Failing to comply with requirement of
inspector
s 88 hdg sub A2004-15
amdt 2.185
s 88 am A2003-56 amdt
3.275; A2004-15 amdt 2.186; ss renum R9 LA (see A2004-15 amdt
2.187)
Impersonating authorised
officer
s 89 om A2004-15 amdt
2.188
Cooperation with other
jurisdictions
div 9.3 hdg (prev
pt 9 div 3 hdg) renum R2 LA (see 2001 No 55 amdt 1.11)
Secrecy
div
9.4 hdg (prev pt 9 div 4 hdg) renum R2 LA (see 2001 No 55 amdt
1.11)
Tax officers to respect
confidentiality
s 95 am 2001 No
44 amdt 1.3989, amdt 1.3990
Other permitted
disclosures
s 97 hdg sub A2004-36
s 7
s 97 am A2003-58 amdt 1.5;
A2005-52 amdt 1.268; A2006-4 amdt 2.4; A2009-20 amdt 3.197
Restrictions on disclosures to courts and
tribunals
s 99 sub A2006-32 s
8
Objections and
reviews
pt 10 hdg sub A2008-37
amdt 1.462
Objections
div
10.1 hdg (prev pt 10 div 1 hdg) renum R2 LA (see 2001 No 55
amdt 1.11)
Objection
s
100 am 1999 No 38 s 17; 2001 No 44 amdt 1.3991; A2004-3 amdt 1.6; am
A2008-37 amdt 1.463; A2009-20 amdt 3.198
Objections lodged out of
time
s 103 am 2001 No 44 amdt
1.3992, amdt 1.3993; A2008-37 amdt 1.464, amdt 1.465
Determination of
objection
s 104 am A2008-37 amdt
1.466
Notice of
determination
s 105 am 2001 No 44
amdt 1.3994, amdt 1.3995
sub
A2008-37 amdt 1.467
Recovery of tax pending objection or
appeal
s 106 om A2008-37 amdt
1.467
Appeals to
tribunal
div 10.2 hdg (prev pt 10
div 2 hdg) renum R2 LA (see 2001 No 55
amdt 1.11)
sub A2008-37 amdt
1.468
Definitions—div
10.2
s 107 am A2004-3 amdt
1.7
sub A2008-37 amdt
1.468
Meaning of reviewable decision
etc—div 10.2
s 107A ins
A2008-37 amdt 1.468
Internal review
notices
s 107B ins A2008-37 amdt
1.468
Reviewable decision
notices
s 108 sub A2008-37 amdt
1.468
Applications for
review
s 108A ins A2008-37 amdt
1.468
Grounds of
review
s 108B ins A2008-37 amdt
1.468
Giving effect to ACAT
decision
s 109 sub A2008-37 amdt
1.468
Interest
div
10.3 hdg (prev pt 10 div 3 hdg) renum R2 LA (see 2001 No 55
amdt 1.11)
Interest payable on
refunds
s 111 am A2008-37 amdt
1.469
Business
groups
div 11.1 hdg (prev pt 11
div 1 hdg) renum R2 LA (see 2001 No 55
amdt 1.11)
om A2008-2 amdt
1.3
Membership of
groups
s 112 om A2008-2 amdt
1.3
Primary groups of
corporations
s 113 om A2008-2
amdt 1.3
Primary groups arising from the use of
common employees
s 114 om A2008-2
amdt 1.3
Primary groups of commonly controlled
businesses
s 115 om A2008-2 amdt
1.3
Smaller primary groups are subsumed under
larger groups
s 116 om A2008-2
amdt 1.3
Treatment of bodies
corporate
div 11.2 hdg (prev pt
11 div 2 hdg) renum R2 LA (see 2001 No 55 amdt 1.11)
Payments
div
11.3 hdg (prev pt 11 div 3 hdg) renum R2 LA (see 2001 No 55
amdt 1.11)
Means and time of
payment
s 122 am A2006-37 s 19;
ss renum R17 LA
Notices and service of
documents
div 11.4 hdg (prev pt
11 div 4 hdg) renum R2 LA (see 2001 No 55 amdt 1.11)
Notification of
decisions
s 126 om A2008-37 amdt
1.470
Proceedings and
evidence
div 11.5 hdg (prev pt 11
div 5 hdg) renum R2 LA (see 2001 No 55 amdt 1.11)
Judicial notice of commissioner's name
and signature
s 130 om A2003-56
amdt 3.276
Miscellaneous
div
11.6 hdg (prev pt 11 div 6 hdg) renum R2 LA (see 2001 No 55
amdt 1.11)
Determination of amounts payable under tax
laws
s 139 am 1999 No 37 s 6;
1999 No 76 s 82 (7); 2001 No 44 amdt 1.3996, amdt 1.3997; A2006-42 amdt
3.204, A2007-39 amdt 3.122; A2008-16 amdt 1.16; A2009-20 amdt
3.199
Determination of
fees
s 139A ins 1999 No 38 s
18
sub 2001 No 44 amdt
1.3998
am A2006-42 amdt
3.204
Application—amendment by Taxation
Administration Amendment Act
2000
s 139B ins 2000 No 47 s
9
exp 28 September 2002 (s 139B
(2))
Approved
forms
s 139C ins 2001 No 44 amdt
1.3999
am A2006-42 amdt
3.204
Regulation-making
power
s 140 sub 2001 No 44 amdt
1.4000
Transitional
pt
12 hdg ins 2000 No 80 amdt 3.24
exp
21 December 2003 (s 144 (1))
Investigations and legal
proceedings
s 141 ins 1999 No 38
s 19
exp 31 July 1999 (s 141
(2))
ins 2000 No 80 amdt
3.24
am 2001 No 44 amdt
1.4001
exp 21 December 2003 (s 144
(1))
Interest and penalty
tax
s 142 ins 2000 No 80 amdt
3.24
am 2001 No 44 amdt
1.4001
exp 21 December 2003 (s 144
(1))
Assessments and
payments
s 143 ins 2000 No 80
amdt 3.24
am 2001 No 44 amdt
1.4001
exp 21 December 2003 (s 144
(1))
Application of secrecy provisions to former
Act
s 143A ins A2003-59 s
9
exp 21 December 2003 (s 144
(1))
Expiry of pt
12
s 144 ins 2000 No 80 amdt
3.24
am 2001 No 44 amdt 1.4002;
A2003-59 s 10, s 11
exp 21 December
2003 (s 144 (1))
Decisions reviewable by commissioner and
ACAT
sch 1 hdg sub A2008-37 amdt
1.471
sch 1 ss renum R13
LA
am A2008-2 amdt 1.4; A2008-37
amdts 1.472-1.474; pars renum R24 LA
Decisions reviewable by commissioner
only
sch 2 hdg am A2008-37 amdt
1.475
sch 2 ss renum R13
LA
Dictionary
dict ins
A2003-56 amdt 3.277
am A2008-37 amdt
1.476; A2009-20 amdt 3.200
def
arrangement ins A2004-43 s
8
def assessment reloc
from s 3 A2003-56 amdt 3.259
am
A2008-37 amdt 1.477
def
assessment amount ins A2004-43 s
8
def authorised officer
reloc from s 3 A2003-56 amdt
3.259
def business
reloc from s 3 A2003-56 amdt
3.259
def commissioner
reloc from s 3 A2003-56 amdt
3.259
def
commissioner-reviewable decision ins A2008-37
amdt 1.478
def
corporation sub A2003-56 amdt
3.256
reloc from s 3 A2003-56 amdt
3.259
def director
reloc from s 3 A2003-56 amdt
3.259
def group reloc
from s 3 A2003-56 amdt 3.259
om
A2008-2 amdt 1.5
def identity
card reloc from s 3 A2003-56 amdt
3.259
def interest rate
reloc from s 3 A2003-56 amdt
3.259
def internally
reviewable decision ins A2008-37 amdt
1.478
def lodge reloc
from s 3 A2003-56 amdt 3.259
om
A2006-42 amdt 3.203
def market
rate component sub 2002 No 7 s
4
reloc from s 3 A2003-56 amdt
3.259
def objection
reloc from s 3 A2003-56 amdt
3.259
def premises
reloc from s 3 A2003-56 amdt
3.259
def premium component
reloc from s 3 A2003-56 amdt
3.259
def primary group
reloc from s 3 A2003-56 amdt
3.259
om A2008-2 amdt
1.5
def public officer
reloc from s 3 A2003-56 amdt
3.259
def reciprocating
jurisdiction reloc from s 3 A2003-56
amdt 3.259
def record
reloc from s 3 A2003-56 amdt
3.259
def return reloc
from s 3 A2003-56 amdt 3.259
def
revenue amount reloc from s 3 A2003-56 amdt
3.259
def reviewable
decision ins A2008-37 amdt
1.478
def tax reloc
from s 3 A2003-56 amdt 3.259
def
tax default reloc from s 3 A2003-56 amdt
3.259
def tax law
reloc from s 3 A2003-56 amdt
3.259
def tax offence
reloc from s 3 A2003-56 amdt
3.259
def tax officer
ins A2003-56 amdt 3.277
def
taxpayer reloc from s 3 A2003-56 amdt
3.259
def tribunal
reloc from s 3 A2003-56 amdt
3.259
om A2008-37 amdt
1.479
Some earlier republications were not numbered. The number in column 1 refers to the publication order.
Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register. A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1. Electronic and printed versions of an authorised republication are identical.
|
Republication No and date |
Effective |
Last amendment made by |
Republication for |
|---|---|---|---|
|
R1 |
1 July
1999– |
SL1999-12 |
amendments by A1999-37, A1999-38 and SL1999-12 |
|
R1
(RI) |
1 July
1999– |
SL1999-12 |
reissue of printed version |
|
R1A |
10 Nov
1999– |
A1999-66 |
amendments by A1999-66 |
|
R1B |
1 Jan
2000– |
A1999-76 |
amendments by A1999-76 |
|
R1C |
28 Sept
2000– |
A2000-47 |
amendments by A2000-16 and A2000-47 |
|
R1D |
21 Dec
2000– |
A2000-80 |
amendments by A2000-80 |
|
R2 |
12 Sept
2001– |
A2001-56 |
amendments by A2001-44,
|
|
R3 |
28 May
2002– |
A2002-11 |
amendments by A2002-11 |
|
R4 |
1 July
2002– |
A2002-11 |
amendments by A2002-7 |
|
R4A |
29 Sept
2002– |
A2002-11 |
commenced expiry |
|
R5 |
1 Jan
2003– |
A2002-51 |
amendments by A2002-51 |
|
R5 (RI) |
1 Jan
2003– |
A2002-51 |
reissue for commenced expiry |
|
R6 |
4 Mar
2003– |
A2003-1 |
amendments by A2003-1 |
|
R7 |
19 Dec
2003– |
A2003-59 |
amendments by A2003-56 and A2003-59 |
|
R8 |
22 Dec
2003– |
A2003-59 |
commenced expiry |
|
R9 |
9 Apr
2004– |
A2004-15 |
amendments by A2004-15 |
|
R10 |
17 June
2004– |
A2004-15 |
amendments by A2003-58 |
|
R11 |
1 July
2004– |
A2004-36 |
amendments by A2004-3, A2004-28 and A2004-36 |
|
R12 |
12 Aug
2004– |
A2004-43 |
amendments by A2004-43 |
|
R13 |
1 Jan
2006– |
A2005-52 |
amendments by A2005-52 |
|
R14 |
2 June
2006– |
A2006-23 |
amendments by A2006-23 |
|
R15 |
1 July
2006– |
A2006-23 |
amendments by A2006-4 |
|
R16 |
31 Aug
2006– |
A2006-32 |
amendments by A2006-32 |
|
R17 |
27 Sept
2006– |
A2006-37 |
amendments by A2006-37 |
|
R18 |
16 Nov
2006– |
A2006-42 |
amendments by A2006-42 |
|
R19 |
21 Dec
2006– |
A2006-58 |
amendments by A2006-58 |
|
R20 |
15 June
2007– |
A2007-20 |
amendments by A2007-20 |
|
R21 |
9 July
2007– |
A2007-20 |
amendments by A2007-13 |
|
R22 |
27 Dec
2007– |
A2007-39 |
amendments by A2007-39 |
|
R23 |
1 July
2008– |
A2008-16 |
amendments by A2008-2 and A2008-16 |
|
R24* |
2 Feb
2009– |
A2008-37 |
amendments by A2009-37 |
© Australian Capital Territory 2009