Commonwealth Consolidated Acts

TERMINATION PAYMENTS TAX (ASSESSMENT AND COLLECTION) ACT 1997

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Short title [see Note 1]  
   2.      Commencement [see Note 1]  
   3.      Act to bind Crown  
   4.      Extension to Territories  
   5.      Object of Act  
   6.      Outline of Act  

   PART 2--LIABILITY TO SURCHARGE

   7.      Application  
   8.      Termination payments surcharge  
   9.      Surcharge payable only on part of certain termination payments  
   10.     Surcharge threshold  

   PART 3--ASSESSMENT AND COLLECTION OF SURCHARGE

   11.     Assessment of liability to pay surcharge  
   11A.    Periods within which assessments may be amended  
   12.     Amendment of assessments  
   13.     Payment of general interest charge if liability increased by amended assessment  
   14.     Commissioner may use tax file numbers for the purposes of this Act  
   15.     Objections against assessments  

   PART 4--RECOVERY OF UNPAID SURCHARGE, GENERAL INTEREST CHARGE OR LATE PAYMENT PENALTY

   16.     Penalty for non-payment of surcharge  
   16A.    Additional liability to pay general interest charge  

   PART 5--ADMINISTRATION

   21.     General administration of Act  
   22.     Annual report  
   23.     Secrecy  

   PART 6--MISCELLANEOUS

   24.     Authorised officers  
   25.     Evidence  
   26.     Access to premises etc.  
   27.     Obtaining information and evidence  
   28.     Records to be kept and retained by employer  
   29.     Application of the Criminal Code  
   30.     Regulations  

   PART 7--INTERPRETATION

   31.     Definitions