TAXATION LAWS AMENDMENT (SELF ASSESSMENT) ACT 1992
Table of Provisions
- 1 Short title
- 2 Commencement
- 3 Principal Act
- 4
- 5 General interpretation provisions
- 6 Ineligible income tax remission decisions
- 7
- 8 When taxation objections are to be made
- 9 Commissioner to consider applications for extension of time
- 10 Commissioner to decide taxation objections
- 11
- 12 Application of Part IVAAA
- 13 Application of Part IVAA
- 14 Other applications
- 15 Principal Act
- 16 Losses and outgoings
- 17
- 18
- 19 Reliance by Commissioner on returns and statements
- 20 Amendment of assessments
- 21 Payment of interest by taxpayer where assessment amended
- 22
- 23 Penalty for unpaid tax
- 24
- 25
- 26
- 27 Penalty for false or misleading statements
- 28 Penalty tax where certain anti-avoidance provisions apply
- 29 Penalty tax where Division 13 of Part III applies
- 30 Penalty tax where Part IVA applies
- 31
- 32 Negligence of registered tax agents etc.
- 33 Other amendments
- 34 Application
- 35 Principal Act
- 36
- 37 Principal Act
- 38 Imposition of interest charge
