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TAXATION ADMINISTRATION ACT 1953

Table of Provisions

PART I--PRELIMINARY

  • 1 Short title  
  • 2 Interpretation  
  • 2A Application of the Criminal Code  
  • 2B Act binds the Crown  
  • 3 Application  
  • 3AA Schedule 1  

PART IA--ADMINISTRATION

  • 3A General administration of Act  
  • 3B Annual report  
  • 3C Reporting of information about corporate tax entity with reported total income of $100 million or more  
  • 3CA Reporting of information by corporate country by country reporting entities  
  • 3E Reporting of information about entity with PRRT payable  
  • 3F Reporting of information about junior minerals exploration incentive offset  
  • 3G Electronic invoicing  
  • 3H Reporting of information about research and development tax offset  

PART II--COMMISSIONER--OF TAXATION, SECOND COMMISSIONER OF TAXATION AND DEPUTY COMMISSIONER OF TAXATION

  • 4 Commissioner and Second Commissioners of Taxation  
  • 4A Statutory Agency etc. for purposes of Public Service Act  
  • 5 Tenure of Commissioner and Second Commissioners  
  • 5A Remuneration and allowances of Commissioner and Second Commissioners  
  • 6 Leave of absence  
  • 6A Resignation  
  • 6B Acting appointments  
  • 6C Suspension and removal from office of Commissioner or Second Commissioner  
  • 6D Powers of Second Commissioner  
  • 7 Deputy Commissioners of Taxation  
  • 8 Delegation  

PART IIA--THE--GENERAL INTEREST CHARGE

  • 8AAA Overview  
  • 8AAB When the general interest charge applies  
  • 8AAC Amount of the general interest charge  
  • 8AAD What is the general interest charge rate?  
  • 8AAE When the charge is due and payable  
  • 8AAF Notification by Commissioner  
  • 8AAG Remission of the charge  
  • 8AAGA Rounding of the charge  
  • 8AAH Judgment for payment of an unpaid amount  

PART IIB--RUNNING--BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS

Division 1--Preliminary

  • 8AAZA Definitions  
  • 8AAZAA Amounts relating to Coronavirus economic response payments  
  • 8AAZB Trustee to be treated as separate entity for each capacity  

Division 2--Running Balance Accounts (or RBAs)

  • 8AAZC Establishment of RBAs  
  • 8AAZD Allocation of tax debts to RBAs  
  • 8AAZF General interest charge on RBA deficit debt  
  • 8AAZG RBA statements  
  • 8AAZH Liability for RBA deficit debt  
  • 8AAZI RBA statement to be evidence  
  • 8AAZJ Evidentiary certificate about RBA transactions etc.  

Division 3--Treatment of payments, credits and RBA surpluses

  • 8AAZL Amounts covered by this Division  
  • 8AAZLA Method 1--allocating the amount first to an RBA  
  • 8AAZLB Method 2--applying the amount first against a non - RBA tax debt  
  • 8AAZLC RBA surplus and related credits must remain equivalent if one or the other is applied  
  • 8AAZLD Special priority credits  
  • 8AAZLE Instructions to Commissioner not binding  

Division 3A--Refunds of RBA surpluses and credits

  • 8AAZLF Commissioner must refund RBA surpluses and credits  
  • 8AAZLG Retaining refunds until information or notification given  
  • 8AAZLGA Retaining refunds while Commissioner verifies information  
  • 8AAZLGB Retaining refunds until notification under Division 389 or ascertainment of liability  
  • 8AAZLH How refunds are made  

Division 4--Miscellaneous provisions about tax debts

  • 8AAZM When payments are treated as received  
  • 8AAZMA Electronic payment of tax debts  
  • 8AAZMB Saturdays, Sundays and public holidays  
  • 8AAZN Overpayments made by the Commissioner under taxation laws  

PART III--PROSECUTIONS--AND OFFENCES

Division 1--Preliminary

Division 2--Offences

Subdivision A--Failure to comply with taxation requirements
  • 8B Interpretation  
  • 8C Failure to comply with requirements under taxation law  
  • 8D Failure to answer questions when attending before the Commissioner etc.  
  • 8E Penalties for failure to comply with requirements under taxation law  
  • 8F Election to treat offence otherwise than as prescribed taxation offence  
  • 8G Order to comply with requirement  
  • 8H Penalty for failure to comply with order to comply  
  • 8HA Court may order payment of amount in addition to penalty  
    • Subdivision B--Offences relating to statements, records and certain other Acts
  • 8J Interpretation  
  • 8K False or misleading statements  
  • 8L Incorrectly keeping records etc.  
  • 8M Penalties for offences against subsections 8K(1) and (1B) and 8L(1) and (1A)  
  • 8N Recklessly making false or misleading statements  
  • 8Q Recklessly incorrectly keeping records etc.  
  • 8R Penalties for offences against sections 8N and 8Q  
  • 8S Election to treat offence otherwise than as prescribed taxation offence  
  • 8T Incorrectly keeping records with intention of deceiving or misleading etc.  
  • 8U Falsifying or concealing identity with intention of deceiving or misleading etc.  
  • 8V Penalties for offences against sections 8T and 8U  
  • 8W Court may order payment of amount in addition to penalty  
    • Subdivision BAA--Offences relating to electronic sales suppression tools
  • 8WAA Object of this Subdivision  
  • 8WAB Interpretation  
  • 8WAC Producing or supplying electronic sales suppression tools  
  • 8WAD Possessing electronic sales suppression tools  
  • 8WAE Incorrectly keeping records using electronic sales suppression tools  
    • Subdivision BA--Offences relating to tax file numbers
  • 8WA Unauthorised requirement etc. that tax file number be quoted  
  • 8WB Unauthorised recording etc. of tax file number  
  • 8WC Conducting affairs so as to avoid tax file number requirements  
    • Subdivision C--Miscellaneous
  • 8XA Unauthorised access to taxation records  
  • 8Y Liability of officers etc. of corporations  
  • 8Z Evidentiary certificate relating to previous convictions  

Division 3--Prosecution of taxation offences

  • 8ZA Prosecution of taxation offences  
  • 8ZB Prosecution may be commenced at any time  
  • 8ZC Place where offence committed  
  • 8ZD Conduct by employees or agents of corporations  
  • 8ZE Civil penalty not payable if prosecution instituted  
  • 8ZF Penalties for corporations  
  • 8ZG Enforcement of orders for payment  
  • 8ZH Penalties not to relieve from tax  

Division 4--Prescribed taxation offences

  • 8ZJ Prosecution of prescribed taxation offences  
  • 8ZK Protection of witnesses  
  • 8ZL Averment  
  • 8ZM Evidence of authority to institute proceedings  
  • 8ZN Costs  

Division 5--Service of summons for prescribed taxation offences

  • 9 Interpretation  
  • 10 Service of summons by post  
  • 11 Notice of conviction in absentia  
  • 12 Notice of intention to issue warrant in default of payment  
  • 13 Limitation of action to enforce payment of fine  
  • 13A Setting aside of conviction or order  
  • 13B Proof of service of summons or notice  
  • 13C Application of other laws  

Division 6--Setting aside etc. of conviction or order on application of Commissioner

  • 13CA Setting aside etc. of conviction or order on application of Commissioner  

PART IIIA--CO---OPERATION BETWEEN COMMONWEALTH AND STATE TAXATION AUTHORITIES

Division 1--Interpretation

  • 13D Interpretation  

Division 2--Trans-border investigations

  • 13E State taxation officers may refer matters to Commissioner for investigation  
  • 13F Access to documents etc.  
  • 13G Commissioner may obtain information and evidence  

Division 4--Certification by State taxation officer of copies of, and extracts from, documents

  • 13K Certification by State taxation officer of copies of, and extracts from, documents  

Division 5--Australian Taxation Office may perform functions under State/Territory debits tax laws

  • 13L Australian Taxation Office may perform functions under State/Territory debits tax laws  

PART IVA--DEPARTURE--FROM AUSTRALIA OF CERTAIN TAX DEBTORS

Division 1--Interpretation

  • 14Q Interpretation  

Division 2--Prohibition and authorisation of departure of certain tax debtors

  • 14R Departure from Australia of certain tax debtors prohibited  
  • 14S Departure prohibition orders  
  • 14T Revocation and variation of departure prohibition orders  
  • 14U Departure authorisation certificates  

Division 3--Appeals from, and review of, decisions of the Commissioner

  • 14V Appeals to courts against making of departure prohibition orders  
  • 14W Jurisdiction of courts  
  • 14X Orders of court on appeal  
  • 14Y Applications for review of certain decisions  

Division 4--Enforcement

  • 14Z Powers of authorised officers  
  • 14ZA Certain tax debtors to produce authority to depart etc.  

PART IVC--TAXATION--OBJECTIONS, REVIEWS AND APPEALS

Division 1--Introduction

  • 14ZL Part applies to taxation objections  
  • 14ZM Division 2--Interpretive  
  • 14ZN Division 3--Taxation objections  
  • 14ZO Division 4--Tribunal review  
  • 14ZP Division 5--Federal Court appeals  

Division 2--Interpretive provisions

  • 14ZQ General interpretation provisions  
  • 14ZR Taxation decisions covered by single notice to be treated as single decision  
  • 14ZS Ineligible income tax remission decisions  

Division 3--Taxation objections

  • 14ZU How taxation objections are to be made  
  • 14ZV Limited objection rights in the case of certain amended taxation decisions  
  • 14ZVA Limited objection rights because of other objections  
  • 14ZVB Objections relating to excess concessional contributions  
  • 14ZVC Objections relating to non - concessional contributions  
  • 14ZW When taxation objections are to be made  
  • 14ZX Commissioner to consider applications for extension of time  
  • 14ZY Commissioner to decide taxation objections  
  • 14ZYA Person may require Commissioner to make an objection decision  
  • 14ZYB Requiring Commissioner to make a private ruling  
  • 14ZZ Person may seek review of, or appeal against, Commissioner's decision  

Division 4--AAT review of objection decisions and extension of time refusal decisions

  • 14ZZA Modified AAT Act to apply  
  • 14ZZB Sections 27, 28, 41 and 44A of the AAT Act not to apply to certain decisions  
  • 14ZZC Modification of section 29 of the AAT Act  
  • 14ZZD Modification of section 30 of the AAT Act  
  • 14ZZE Hearings before Tribunal to be held in private if applicant so requests  
  • 14ZZF Modification of section 37 of the AAT Act  
  • 14ZZG Modification of section 38 of the AAT Act  
  • 14ZZH Modification of section 41 of the AAT Act  
  • 14ZZJ Modification of section 43 of the AAT Act  
  • 14ZZK Grounds of objection and burden of proof  
  • 14ZZL Implementation of Tribunal decisions  
  • 14ZZM Pending review not to affect implementation of taxation decisions  

Division 5--Court appeals against objection decisions

  • 14ZZN Time limit for appeals  
  • 14ZZO Grounds of objection and burden of proof  
  • 14ZZP Order of court on objection decision  
  • 14ZZQ Implementation of court order in respect of objection decision  
  • 14ZZR Pending appeal not to affect implementation of taxation decisions  
  • 14ZZS Transfer of certain proceedings to Federal Circuit and Family Court of Australia (Division 1)  

PART IVD--PROTECTION--FOR WHISTLEBLOWERS

  • 14ZZT Disclosures qualifying for protection under this Part  
  • 14ZZU Eligible whistleblowers  
  • 14ZZV Eligible recipients  
  • 14ZZW Confidentiality of whistleblower's identity  
  • 14ZZX Disclosure that qualifies for protection not actionable etc.  
  • 14ZZY Victimisation prohibited  
  • 14ZZZ Compensation and other remedies--circumstances in which an order may be made  
  • 14ZZZAA Detriment  
  • 14ZZZA Compensation and other remedies--orders that may be made  
  • 14ZZZB Identifying information not to be disclosed etc. to courts or tribunals  
  • 14ZZZC Costs only if proceedings instituted vexatiously etc.  
  • 14ZZZD Interaction between civil proceedings and criminal offences  
  • 14ZZZE Compensation for acquisition of property  

PART V--MISCELLANEOUS

  • 15 Appearance by Commissioner etc.  
  • 15A Certification by Commissioner of copies of, and extracts from, documents  
  • 15B Recoverable advances  
  • 15C Recoverable payments  
  • 15D Reports about recoverable advances and recoverable payments  
  • 16 Payments out of Consolidated Revenue Fund  
  • 16A Regulations may provide for methods of payment of tax liabilities etc.  
  • 16B Certain liabilities to be reduced to nearest multiple of 5 cents  
  • 17 Powers of taxation officers in relation to references to currency etc.  
  • 17A Powers of Federal Court and Federal Circuit and Family Court of Australia (Division 2) in respect of taxation matters  
  • 18 Regulations  

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