New South Wales Consolidated Acts

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TAXATION ADMINISTRATION ACT 1996

- As at 7 July 2017
- Act 97 of 1996

TABLE OF PROVISIONS

           Long Title

   PART 1 - PRELIMINARY

   1.      Name of Act
   2.      Commencement
   3.      Definitions
   4.      Meaning of “taxation laws”
   5.      Application of Act to State tax-equivalent regime
   5A.     Application of Act to community development levy
   5B.     Application of Act to royalties
   6.      Act binds the Crown

   PART 2 - PURPOSE OF ACT AND RELATIONSHIP WITH OTHER TAXATION LAWS

   7.      Purpose of Act and relationship with other taxation laws

   PART 3 - ASSESSMENT OF TAX LIABILITY

   8.      General power to make assessment
   9.      Reassessment
   10.     Requirement for full and true disclosure of relevant facts and circumstances
   11.     Information on which assessment is made
   12.     Compromise assessment
   13.     Withdrawal of assessment
   14.     Notice of assessment, reassessment or withdrawal of assessment
   15.     Inclusion of interest and penalty tax in notice of assessment
   16.     Validity of assessment
   16A.    Land tax assessments-special provisions
   17.     Acceptance of money or return not necessarily an assessment

   PART 4 - REFUNDS OF TAX

   18.     Entitlement to refund
   19.     Offset of refund against other tax liability
   20.     Windfalls-refusal of refund

   PART 5 - INTEREST AND PENALTY TAX

           Division 1 - Interest

   21.     Interest in respect of tax defaults
   22.     Interest rate
   23.     Liability to payment of small amounts of interest
   24.     Interest rate to prevail over interest otherwise payable on a judgment debt
   25.     Remission of interest

           Division 2 - Penalty tax

   26.     Penalty tax in respect of certain tax defaults
   27.     Amount of penalty tax
   28.     Reduction in penalty tax for disclosure before investigation
   29.     Reduction in penalty tax for disclosure during investigation
   30.     Increase in penalty tax for concealment
   31.     Minimum amount of penalty tax
   32.     Time for payment of penalty tax
   33.     Remission of penalty tax

   PART 6 - RETURNS

           Division 1 - General

   34.     Form of returns
   35.     Time of lodgment
   36.     Extending time or period for lodgment

           Division 2 - Approval of special tax return arrangements

   37.     Approval of special tax return arrangements
   38.     Application for approval
   39.     Conditions of approval
   39A.    Registration of approval holders
   40.     Variation and cancellation of approvals
   41.     Contravention of approval
   42.     Stamping of instruments

   PART 7 - COLLECTION OF TAX

           Division 1 - General

   43.     Tax payable to the Chief Commissioner
   44.     Recovery of tax as a debt
   45.     Joint and several liability
   46.     Collection of tax from third parties
   47.     Arrangements for payment of tax

           Division 2 - Recovery of tax from directors and former directors of corporations

   47A.    Definitions
   47B.    Liability of directors and former directors of corporation for failure to pay corporate tax liability
   47C.    Failure to comply with special arrangements
   47D.    Right of indemnity and contribution
   47E.    Defences

   PART 8 - RECORD KEEPING AND GENERAL OFFENCES

   48.     Requirement to keep proper records
   49.     Additional records
   50.     Inclusion of false or misleading information
   51.     Accessibility
   52.     Form of record-English language
   53.     Period of retention
   54.     Wilfully destroying records
   55.     Knowingly giving false or misleading information
   56.     Deliberately omitting information
   57.     Failure to lodge documents
   58.     Falsifying or concealing identity
   59.     General defence under Part 8

   PART 9 - TAX OFFICERS, INVESTIGATION, COLLECTION OF INFORMATION AND SECRECY PROVISIONS

           Division 1 - Tax officers

   60.     The Chief Commissioner
   61.     General administration of the taxation laws
   62.     Legal proceedings in Chief Commissioner’s name
   63.     Chief Commissioner may perform functions under Commonwealth Act
   64.     The Commissioner
   65.     Other staff
   66.     Use of consultants and contractors
   67.     Delegation by Chief Commissioner
   68.     Authorised officers
   69.     Identity cards for authorised officers
   70.     Personal liability

           Division 2 - Investigation

   71.     Circumstances in which investigative powers may be exercised
   72.     Power to require information, instruments and records, and attendance
   73.     Access to public records without fee
   74.     Use and inspection of documents and records provided to Chief Commissioner or authorised officer
   75.     Power of entry on premises
   76.     Functions exercisable on entry
   77.     Search warrant
   78.     Obstructing Chief Commissioner or authorised officer
   79.     Impersonating Chief Commissioner or authorised officer
   80.     Defence of reasonable compliance

           Division 2A - Investigations under other laws

   80A.    Investigations for the purposes of recognised revenue laws
   80AA.   Investigations in other jurisdictions for the purposes of taxation laws
   80B.    Arrangements for exercise of functions under non-taxation laws

           Division 2B - Collection of information for disclosure to Commonwealth

   80C.    Definitions
   80D.    Relationship with other NSW laws
   80E.    Collection and disclosure of reportable information
   80F.    Treasurer may direct collection and disclosure to Chief Commissioner
   80G.    How reportable information may be collected
   80H.    Enforcement

           Division 3 - Secrecy

   81.     Prohibition on certain disclosures of information by tax officers
   82.     Permitted disclosures-to particular persons
   83.     Permitted disclosures-of a general nature
   84.     Prohibition on secondary disclosures of information
   85.     Further restrictions on disclosure
   85A.    Disclosures under other laws

   PART 10 - OBJECTIONS AND REVIEWS

           Division 1 - Objections

   86.     Objections
   87.     Grounds for objection
   88.     Onus of proof and evidence on objection
   89.     Time for lodging objection
   90.     Objections lodged out of time
   91.     Determination of objection
   92.     Suspension of determination
   93.     Notice of determination
   94.     Recovery of tax pending objection
   95.     Payment of interest following unsuccessful objection

           Division 2 - Reviews

   96.     Review by Civil and Administrative Tribunal
   97.     Review by Supreme Court
   98.     (Repealed)
   99.     Time for making application for review
   100.    Provisions relating to applications for review
   101.    Powers of court or tribunal on review
   102.    Giving effect to decision on review
   103.    Recovery of tax pending review
   103A.   Review or appeal by other courts or tribunals

           Division 3 - Refund of amounts and payment of interest following successful objection or review

   104.    Refund of amount
   105.    Payment of interest
   105A.   Objections to land valuations

           Division 4 - Chief Commissioner may state case

   106.    Chief Commissioner may state case

           Division 5 - Hardship Review Board

   106A.   Constitution of Hardship Review Board
   106B.   Waiver of tax
   106C.   Deferral and writing off of tax
   106CA.  Refunds of tax
   106D.   Disclosure of information

   PART 10A - (Repealed)
   None

   PART 11 - MISCELLANEOUS PROVISIONS

   107.    Means and time of payment
   108.    Adjustments for fraction of a dollar
   109.    Valuation of foreign currency
   110.    Writing off of tax
   111.    Appropriation of Consolidated Fund
   111A.   Refusal by Chief Commissioner to exercise functions
   112.    Public officer of corporation
   113.    Notice of liquidator’s appointment
   113A.   Use of certain information-notice of sale or transfer of land
   114.    Service of documents on Chief Commissioner
   115.    Day of service of document or payment of money
   116.    Service of documents by Chief Commissioner
   117.    Judicial notice of Chief Commissioner’s name and signature
   118.    Presumption of regularity as to issue of documents
   118A.   Actions for recovery of tax
   119.    Evidence of assessment
   120.    Certificate evidence
   121.    Liability of directors etc for offences by corporation-offences attracting executive liability
   121A.   Liability of directors etc for offences by corporation-accessory to the commission of the offences
   122.    Penalties for corporations
   123.    Tax liability unaffected by payment of penalty
   124.    Continuing offences
   125.    Proceedings for offences
   126.    Regulations
   127.    Savings, transitional and other provisions
   128.    Review of Act
           SCHEDULE 1
           SCHEDULE 2


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