TAXATION LAWS AMENDMENT ACT 1984
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Principal Act
- 4 Interpretation
- 5 Repeal of section 6
- 6 Annual report
- 7 Duty stamps
- 8 When duty or tax payable
- 9 Default assessments
- 10
- 11 Amendment of assessments
- 12 Assessments in relation to deceased persons
- 13 Pending appeal or reference not to affect payment of tax or duty
- 14 Adjustments of duty or tax after appeal
- 15
- 16 Recovery of additional penalty
- 17 Recovery of duty or tax from trustees of deceased persons
- 18 Collection of duty or tax from person indebted to person liable to duty or tax
- 19 Person in receipt, &c., of money for non-resident
- 20 Evidence
- 21
- 22 Further amendments relating to offences and formal amendments
- 23 Application of amendments
- 24 Principal Act
- 25 Interpretation
- 26 Repeal of section 5
- 27 Annual report
- 28 When tax payable
- 29
- 30 Refund of amounts incorrectly paid
- 31 Refunds for tax paid on excluded debits
- 32 Default assessments
- 33
- 34 Amendment of assessments
- 35 Prescribed decisions
- 36 Repeal of section 21
- 37 Variation of prescribed decision
- 38 Adjustment of assessment after appeal
- 39 Penalty for unpaid tax
- 40 Repeal of section 60
- 41 Further amendments relating to offences
- 42 Application of amendments
- 43 Principal Act
- 44 Interpretation
- 45
- 46 Penalties
- 47 Principal Act
- 48 Repeal of section 4B
- 49 Annual report
- 50 Quick succession rebates
- 51 Rebate of duty
- 52 Commissioner may require further or other returns
- 53 Amendment of assessments
- 54 Notice of assessment
- 55 Pending appeal or reference not to affect assessment
- 56
- 57
- 58 Date of payment of duty
- 59
- 60 Duty debt due to Commonwealth
- 61 Duty may be sued for
- 62 Duty first charge on estate
- 63 Apportionment of duty among beneficiaries
- 64 Apportionment of duty
- 65 Registration of duty as charge
- 66 Duty-how payable
- 67 Commissioner may apply for order to sell
- 68 Application of proceeds
- 69
- 70 Release from liability for duty in cases of hardship
- 71 Repeal of section 49
- 72 Further amendment relating to offences
- 73 Application of amendments
- 74 Principal Act
- 75 Repeal of sections 6 and 8
- 76 Annual report
- 77 Amendment of assessments
- 78 Notice of assessment
- 79
- 80 Liability for gift duty
- 81
- 82 Duty may be sued for
- 83 Registration of duty as charge
- 84 No limitation of action
- 85 Objections and appeals
- 86 Pending appeal or reference not to affect assessment
- 87
- 88
- 89 Further amendments relating to offences
- 90 Application of amendments
- 91 Principal Act
- 92 Interpretation
- 93 Repeal of sections 10 and 13
- 94 Annual report
- 95 Losses and outgoings
- 96 Qualifying expenditure
- 97 Payment of withholding tax
- 98 Application of credits
- 99 State credits
- 100 Amendment of assessments
- 101
- 102 Notice of assessment
- 103
- 104 Interpretation
- 105 Repeal of section 184B
- 106 Powers of Board
- 107 Pending appeal not to delay payment of tax
- 108
- 109 When tax payable
- 110 Taxpayer leaving Australia
- 111 Extension of time and payment by instalments
- 112 Penalty for unpaid tax
- 113 Tax a debt due to the Commonwealth
- 114 Recovery of tax
- 115 Substituted service
- 116 Liquidators, &c.
- 117 When tax not paid during lifetime
- 118 Repeal of section 217
- 119 Commissioner may collect tax from person owing money to taxpayer
- 120 Assessment where no administration
- 121 Interpretation
- 122 Amount of instalment of tax
- 123 Estimated income tax
- 124 Notice of alteration of amount of instalment
- 125 Interpretation
- 126
- 127 Group employers
- 128 Employers other than group employers
- 129
- 130 Employer not accounting for deductions
- 131 Employer failing to issue group certificate or deliver tax stamps sheet
- 132 Repeal of section 221U
- 133 Interpretation
- 134 Additional tax where income underestimated
- 135 Interpretation
- 136 Failure to make deductions from prescribed payments
- 137 Failure to pay amounts deducted to Commissioner
- 138 Failure to furnish deduction form, &c.
- 139 Remission of certain amounts
- 140
- 141 Repeal of section 221YHO
- 142 Deductions to be forwarded to Commissioner, &c.
- 143 Repeal of section 221YW
- 144 Deductions to be forwarded to Commissioner, &c.
- 145 Liability of person who fails to make deduction, &c.
- 146
- 147 Repeal of section 221ZJ
- 148 Liability of person who fails to make deduction
- 149 Liability of person who fails to remit deduction
- 150
- 151 Repeal of section 221ZV
- 152
- 153 Cancellation or suspension of registration of tax agent
- 154 Unregistered tax agents not to charge fees
- 155 Repeal of section 251V
- 156 Public officer of company
- 157 Public officer of trust estate
- 158 Agents and trustees
- 159 Persons in receipt or control of money from non-resident
- 160 Recovery of tax paid on behalf of another person
- 161 Contribution from joint taxpayers
- 162 Release of taxpayers from liability in cases of hardship
- 163 Further amendments relating to offences
- 164 Formal amendments
- 165 Application of amendments
- 166 Default imprisonment-transitional provisions
- 167 Principal Act
- 168 Collection of tax due to the United States of America
- 169 Principal Act
- 170 Interpretation
- 171 Principal Act
- 172 Interpretation
- 173 Offences in relation to entering into or remaining in Australia
- 174 Persons concerned in bringing non-citizens secretly into Australia or harbouring prohibited non-citizens
- 175 Minister or authorized officer may require prohibited non-citizen to leave Australia
- 176 Principal Act
- 177 Schedule
- 178 Principal Act
- 179 Repeal of sections 6 and 7
- 180 Annual report
- 181 Time for payment of tax
- 182 Assessments
- 183
- 184 Time to pay-extensions and instalments
- 185
- 186 Recovery of tax
- 187 Substituted service
- 188 Liquidator to give notice
- 189 Agent for absentee principal in winding-up of business
- 190 Where tax not paid during lifetime
- 191 Repeal of section 33
- 192 Where no administration of estate of deceased taxpayer
- 193 Joint taxpayers
- 194 Commissioner may collect tax from person owing money to employer
- 195 Pending appeal not to delay payment of tax
- 196
- 197 Public officer of company
- 198 Agents and trustees
- 199 Person in receipt or control of money for absentee
- 200 Release of employers in cases of hardship
- 201 Regulations
- 202 Further amendments relating to offences
- 203 Application of amendments
- 204 Default imprisonment-transitional provisions
- 205 Principal Act
- 206 Repeal of sections 5 and 8
- 207 Annual report
- 208 Time for payment of tax
- 209 Further tax
- 210
- 211 Refunds of tax
- 212 Taxpayer leaving Australia
- 213 Time to pay-extensions and instalments
- 214
- 215 Recovery of tax
- 216 Substituted service
- 217 Liquidator to give notice
- 218 Agent for absentee principal in winding-up of business
- 219 When tax not paid during lifetime
- 220 Provision for payment of tax by executors or administrators
- 221 Recovery of tax paid on behalf of another person
- 222 Contributions from joint taxpayers
- 223 Commissioner may collect tax from person owing money to taxpayer
- 224 Interpretation
- 225 Repeal of section 39B
- 226 Pending appeal not to delay payment of tax
- 227
- 228 Public officer of company
- 229 Agents and trustees
- 230 Person in receipt or control of money for non-resident
- 231 Further amendments relating to offences
- 232 Default imprisonment-transitional provisions
- 233 Application of amendments
- 234 Principal Act
- 235 Time for payment of tax
- 236 Further tax
- 237 Refunds of tax
- 238 Application of provisions of Sales Tax Assessment Act (No. 1) 1930
- 239 Application of amendment
- 240 Principal Act
- 241 Time for payment of tax
- 242 Further tax
- 243 Refunds of tax
- 244 Application of provisions of Sales Tax Assessment Act (No. 1) 1930
- 245 Application of amendment
- 246 Principal Act
- 247 Time for payment of tax
- 248 Further tax
- 249 Refunds of tax
- 250 Application of provisions of Sales Tax Assessment Act (No. 1) 1930
- 251 Application of amendment
- 252 Principal Act
- 253 Time for payment of tax
- 254 Refunds of tax
- 255 Refunds of tax on rejected goods
- 256 Application of provisions of Sales Tax Assessment Act (No. 1) 1930
- 257 Further amendment relating to offences
- 258 Principal Act
- 259 Time for payment of tax
- 260 Further tax
- 261 Refunds of tax
- 262 Application of provisions of Sales Tax Assessment Act (No. 1) 1930
- 263 Application of amendment
- 264 Principal Act
- 265 Time for payment of tax
- 266 Further tax
- 267 Refunds of tax
- 268 Application of provisions of Sales Tax Assessment Act (No. 1) 1930
- 269 Application of amendment
- 270 Principal Act
- 271 Time for payment of tax
- 272 Further tax
- 273 Refunds of tax
- 274 Application of provisions of Sales Tax Assessment Act (No. 1) 1930
- 275 Application of amendment
- 276 Principal Act
- 277 Time for payment of tax
- 278 Further tax
- 279 Refunds of tax
- 280 Application of provisions of Sales Tax Assessment Act (No. 1) 1930
- 281 Application of amendment
- 282 Principal Act
- 283
- 284 Further amendment relating to offences
- 285 Principal Act
- 286 Interpretation
- 287
- 288 Repeal of section 8
- 289 Further amendments relating to offences
- 290 Application
- 291 Principal Act
- 292
- 293
- 294 Tenure of Commissioner and Second Commissioners
- 295
- 296 Delegation
- 297
- 298 Heading to Part III
- 299 Interpretation
- 300 Service of summons by post
- 301 Notice of conviction in absentia
- 302 Limitation of action to enforce payment of fine
- 303 Application of other laws
- 304 Interpretation
- 305 Applications for issue of certificates
- 306 Issue of certificates
- 307 Grounds on which issue of certificates may be refused
- 308 Repeal of sections 14E and 14F
- 309 Repeal of section 14HA
- 310 Repeal of section 14K
- 311 Repeal of section 14O
- 312
- 313
- 314
- 315 Powers of taxation officers in relation to references to currency, &c.
- 316 Further amendment relating to offences
- 317 Application of amendments
- 318 Principal Act
- 319 Interpretation
- 320 Repeal of sections 5 and 6
- 321 Annual report
- 322 Entitlement to interest
- 323 Amount of interest
- 324
- 325
- 326 Certain agreements, &c., to remit additional tax, &c.
- 327 Repeal of section 14
- 328 Principal Act
- 329 Application of Assessment Act
- 330 Penalty for late payment of tax
- 331 Request to eliminate undistributed amount
- 332 Notification of company tax liability
- 333 Further amendment relating to offences
- 334 Principal Act
- 335 Repeal of sections 8 and 9
- 336 Annual report
- 337 Due date of payment
- 338 Penalty for unpaid charge
- 339 Assessment of charge
- 340 Commissioner may sue for charge
- 341
- 342 Refunds of charge
- 343 Persons leaving Australia
- 344 Liquidators to give notice
- 345 Payment of charge by legal personal representative
- 346
- 347 Public officer of company
- 348 Further amendments relating to offences
- 349 Application of amendments
- 350 Principal Act
- 351 Repeal of sections 6 and 7
- 352 Annual report
- 353 Certificate by Commissioner as to payment of, or exemption from, tax or previous tax
- 354
- 355 Due date
- 356 Time to pay-extensions and instalments
- 357
- 358 Assessments
- 359 Default assessments
- 360 Notice of assessments
- 361 Date on which tax payable
- 362 Commissioner may sue for tax
- 363
- 364 Refunds of tax
- 365 Substituted service
- 366 Liquidators to give notice
- 367 Agent for absentee principal in winding-up of business
- 368 When tax not paid during lifetime
- 369 Provision for payment of tax by trustees of deceased person
- 370 Where no administration of deceased person's estate
- 371 Recovery of tax paid on behalf of another person
- 372 Contributions from persons jointly liable
- 373 Commissioner may collect tax from person owing money to person liable to tax
- 374 Interpretation
- 375 Repeal of section 55B
- 376 Pending reference or appeal not to delay payment of tax, &c.
- 377
- 378 Public officer of company
- 379 Agents or trustees
- 380 Person in receipt or control of money for non-resident
- 381 Further amendments relating to offences
- 382 Application of amendments
- 383 Default imprisonment-transitional provisions
- 384 Deferment for 2 months of increased penalty for unpaid tax, &c.
- 385 Agreement to remit penalty for unpaid tax, &c.
