TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Principal Act
- 4 Divisions
- 5 Principal Act
- 6 Interpretation
- 7 Secrecy
- 8 Review of revocation of authority
- 9 Objections to assessments and decisions
- 10
- 11 Pending appeal or reference not to affect assessment, &c.
- 12 Adjustment of duty or tax after appeal
- 13 Evidence of assessments
- 14 Appearances by Commissioner and Registrar
- 15 Principal Act
- 16 Interpretation
- 17 Secrecy
- 18 Interpretation
- 19 Objections
- 20
- 21 Decision of Supreme Court
- 22 Repeal of section 27
- 23 Appeals from Supreme Court and Federal Court
- 24 Practice and procedure of Supreme Courts
- 25
- 26 Variation of prescribed decisions
- 27 Repeal of section 32
- 28 Evidence
- 29 Principal Act
- 30 Application of Part I and Part II in relation to income tax
- 31 Application of Part I and Part II in relation to fringe benefits tax
- 32 Principal Act
- 33 Interpretation
- 34 Application of Part
- 35 Values of shares and stock
- 36 Objections
- 37
- 38 Appeal from orders under section 27E
- 39 Case stated to Federal Court of Australia
- 40
- 41 Pending review or appeal not to affect assessment
- 42 Repeal of section 28C
- 43 Practice and procedure of Supreme Courts
- 44 Release from liability for duty in cases of hardship
- 45 Principal Act
- 46 Secrecy
- 47 Arrangements to avoid or reduce fringe benefits tax
- 48
- 49 Where no administration of deceased employer's estate
- 50 Unregistered tax agents not to charge fees
- 51 Preparation of returns, &c., on behalf of registered tax agents
- 52 Evidence
- 53 Release of employers in cases of hardship
- 54 Interpretation
- 55 Principal Act
- 56 Application of Assessment Act in relation to Commonwealth employment
- 57 Principal Act
- 58 Interpretation
- 59 Officers to observe secrecy
- 60 Value of gift
- 61 Objections
- 62
- 63 Appeals
- 64 Case stated to Federal Court of Australia
- 65
- 66 Pending review or appeal not to affect assessment
- 67 Repeal of section 38
- 68 Practice and procedure of Supreme Courts
- 69 Principal Act
- 70 Interpretation
- 71 Officers to observe secrecy
- 72 Promoters recoupment tax
- 73 Tax benefit not allowable in respect of certain recouped expenditure
- 74 Reviews and appeals
- 75 Consequential adjustments to assessable income and allowable deductions
- 76 Reviews and appeals
- 77 Cancellation of tax benefits, &c.
- 78 Repeal of Division
- 79 Objections
- 80
- 81 Grounds of objection and burden of proof
- 82 Repeal of sections 191 and 192
- 83 Powers of Tribunal
- 84 Repeal of sections 194, 195 and 196
- 85 Practice and procedure of Supreme Courts
- 86 Repeal of section 197
- 87 Case stated to Federal Court of Australia
- 88 Order of Court on appeal
- 89
- 90 Pending review or appeal not to affect assessment
- 91 Repeal of section 202
- 92 Assessment where no administration
- 93 Review of decisions
- 94 Notification and review of decisions
- 95 Cancellation or suspension of registration of tax agents
- 96 Unregistered tax agents not to charge fees
- 97 Preparation of returns, &c., on behalf of registered tax agents
- 98 Release of taxpayers from liability in cases of hardship
- 99 Principal Act
- 100 Interpretation
- 101 Repeal of sections 15A, 25A and 25B
- 102 Review by Tribunal
- 103
- 104
- 105 Regulations
- 106 Principal Act
- 107 Disclosure of information
- 108 Principal Act
- 109 Interpretation
- 110 Officers to observe secrecy
- 111 Alternative basis for rebate for 1968-69 because of currency devaluation
- 112 Review of base period export sales
- 113 Review of amounts added to value of export sales for base period under section 16D
- 114 Provision for payment of tax by executors and administrators
- 115 Repeal of section 38
- 116 Objections
- 117
- 118 Pending review or appeal not to affect assessment, &c.
- 119 Release of employers in cases of hardship
- 120 Principal Act
- 121 Interpretation
- 122 Secrecy
- 123 Where no administration of estate of deceased employer
- 124 Repeal of sections 37A and 38
- 125 Objections
- 126
- 127 Pending review or appeal not to affect assessment, &c.
- 128 Repeal of section 41A
- 129 Release of employers in cases of hardship
- 130 Regulations
- 131 Principal Act
- 132 Interpretation
- 133 Officers to observe secrecy
- 134 Further tax
- 135
- 136 Provision for payment of tax by executors, &c.
- 137 Repeal of section 39
- 138
- 139
- 140 Pending review or appeal not to affect assessment, &c.
- 141 Repeal of section 44
- 142 Practice and procedure of Supreme Courts
- 143 Repeal of section 44B
- 144 Penalty tax where certain anti-avoidance provisions apply
- 145
- 146 Regulations
- 147 Principal Act
- 148 Further tax
- 149
- 150 Application of provisions of Sales Tax Assessment Act (No. 1)
- 151 Principal Act
- 152 Further tax
- 153
- 154 Application of provisions of Sales Tax Assessment Act (No. 1)
- 155 Principal Act
- 156 Further tax
- 157
- 158 Application of provisions of Sales Tax Assessment Act (No. 1)
- 159 Principal Act
- 160 Further tax
- 161
- 162 Application of provisions of Sales Tax Assessment Act (No. 1)
- 163 Principal Act
- 164 Further tax
- 165
- 166 Application of provisions of Sales Tax Assessment Act (No. 1)
- 167 Principal Act
- 168 Further tax
- 169
- 170 Application of provisions of Sales Tax Assessment Act (No. 1)
- 171 Principal Act
- 172 Further tax
- 173
- 174 Application of provisions of Sales Tax Assessment Act (No. 1)
- 175 Principal Act
- 176 Further tax
- 177
- 178 Application of provisions of Sales Tax Assessment Act (No. 1)
- 179 Principal Act
- 180 Further tax
- 181
- 182 Application of provisions of Sales Tax Assessment Act (No. 1)
- 183 Principal Act
- 184 Further tax
- 185
- 186 Application of provisions of Sales Tax Assessment Act (No. 1)
- 187 Principal Act
- 188
- 189 Refunds of tax
- 190 Principal Act
- 191 Interpretation
- 192 Interpretation
- 193 Objections
- 194
- 195 Repeal of section 14P
- 196
- 197
- 198 Regulations
- 199 Principal Act
- 200 Interpretation
- 201 Principal Act
- 202 Interpretation
- 203 Application of Assessment Act
- 204 Principal Act
- 205 Interpretation
- 206 Secrecy
- 207 Where no administration of deceased person's estate
- 208 Repeal of sections 55A and 55C
- 209 Objections
- 210
- 211 Pending review or appeal not to affect assessment
- 212 Repeal of section 60A
- 213 Interpretation
- 214 Transfer of members of Boards
- 215 Remuneration and allowances
- 216 Amendments concerning additional tax assessments
- 217 Sales Tax objections and requests for reference
- 218 Extended periods for lodging objections
- 219 Amended assessments
- 220 Period for requesting reference
- 221 Extensions of time for lodging objections or requests for reference
- 222 Requests made but not referred before 1 July 1986
- 223 Hearings
- 224 Appeal rights
- 225 Other references to Boards of Review
- 226 Supreme Court appeals
- 227 Evidentiary provisions in respect of sales tax assessments
- 228 Relief Boards
- 229 Refund of fees
- 230 Repeal of certain laws
- 231 Continued application of certain secrecy provisions
- 232 Regulations
