Commonwealth Numbered Acts

TERMINATION PAYMENTS TAX (ASSESSMENT AND COLLECTION) ACT 1997

TABLE OF PROVISIONS

           Long Title

   1.      1 Short title  
   2.      2 Commencement  
   3.      3 Act to bind Crown  
   4.      4 Extension to Territories  
   5.      5 Object of Act  
   6.      6 Outline of Act  
   7.      7 Application  
   8.      8 Termination payments surcharge  
   9.      9 Surcharge payable only on part of certain termination payments  
   10.     10 Surcharge threshold  
   11.     11 Assessment of liability to pay surcharge  
   12.     12 Amendment of assessments  
   13.     13 Payment of interest to Commonwealth if liability increased by an amendment of an assessment  
   14.     14 Commissioner may use tax file numbers for the purposes of this Act  
   15.     15 Objections against assessments  
   16.     16 Penalty for non-payment of surcharge  
   17.     17 Recovery of unpaid amounts  
   18.     18 Payment of surcharge, interest or late payment penalty  
   19.     19 Application of payments  
   20.     20 Review of decision not to remit interest or late payment penalty  
   21.     21 General administration of Act  
   22.     22 Annual report  
   23.     23 Secrecy  
   24.     24 Authorised officers  
   25.     25 Evidence  
   26.     26 Access to premises etc.  
   27.     27 Obtaining information and evidence  
   28.     28 Records to be kept and retained by employer  
   29.     29 Application of the Criminal Code  
   30.     30 Regulations  
   31.     31 Definitions