BANK ACCOUNT DEBITS TAX ADMINISTRATION ACT 1982

BANK ACCOUNT DEBITS TAX ADMINISTRATION ACT 1982

TABLE OF PROVISIONS

   1.      Short title.  
   2.      Commencement  
   3.      Interpretation  
   4.      General administration of Act  
   5.      Second Commissioner and Deputy Commissioners  
   6.      Annual report  
   7.      Secrecy  
   8.      Liability to tax  
   9.      When tax payable  
   10.     Recovery of tax by banks  
   11.     Certificates of exemption from tax  
   12.     Returns in respect of taxable debits  
   13.     Refund of amounts incorrectly paid  
   14.     Refunds for tax paid on excluded debits  
   15.     Special assessments  
   16.     Default assessments  
   17.     Additional tax on default assessments  
   18.     Amendment of assessments  
   19.     Validity of assessments  
   20.     Prescribed decisions  
   21.     Jurisdiction of Supreme Courts of Territories  
   22.     Objections  
   23.     Reference to Board or Court  
   24.     Powers of Board  
   25.     Decision of Board  
   26.     Decision of Supreme Court  
   27.     Appeal or reference to Supreme Court  
   28.     Appeals from Supreme Court and Federal Court  
   29.     Practices and procedure of Supreme Court  
   30.     A pending reference or appeal not to affect payment of tax  
   31.     Variation of prescribed decision  
   32.     Adjustment of assessment after appeal  
   33.     Evidence  
   34.     Recovery of tax  
   35.     Extension of time and payment by instalments  
   36.     Penalty for unpaid tax  
   37.     Evidence  
   38.     Offences  
   39.     Court order to comply  
   40.     Offences relating to certificates  
   41.     Obstructing persons  
   42.     Time for commencing prosecutions  
   43.     Penalties not to relieve from tax  
   44.     Prosecutions  
   45.     Institution of prosecution  
   46.     Appeals  
   47.     Information, &c., to be valid if in words of Act  
   48.     No objection for informality  
   49.     Conviction not to be quashed  
   50.     Place where offence committed  
   51.     Protection of witnesses  
   52.     Averment of prosecutor sufficient  
   53.     Evidence of authority to institute proceedings  
   54.     Appearance by the Commissioner  
   55.     Costs  
   56.     Return in relation to exempt accounts  
   57.     Representative officers, &c., of banks  
   58.     Access to books, &c.  
   59.     Commissioner to obtain information and evidence  
   60.     Payments from Consolidated Revenue Fund  
   61.     Service on partnerships and associations  
   62.     Regulations