TAXATION ADMINISTRATION ACT 1996

New South Wales Consolidated Acts

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TAXATION ADMINISTRATION ACT 1996 - NOTES

- As at 16 September 2009 - Act 97 of 1996

Does not include amendments by:

Aboriginal Land Rights Amendment Act 2009 No 58 (not commenced)

Reprint history:

Reprint No 1   12 June 2001
Reprint No 2   26 October 2004
Reprint No 3   3 January 2007

Historical notes

The following abbreviations are used in the Historical notes:

Am	amended	LW	legislation website	Sch	Schedule
Cl	clause	No	number	Schs	Schedules
Cll	clauses	p	page	Sec	section
Div	Division	pp	pages	Secs	sections
Divs	Divisions	Reg	Regulation	Subdiv	Subdivision
GG	Government Gazette	Regs	Regulations	Subdivs	Subdivisions
Ins	inserted	Rep	repealed	Subst	substituted

Table of amending instruments

Taxation Administration Act 1996 No 97. Assented to 26.11.1996. Date of commencement, 1.1.1997, sec 2 and GG No 150 of 20.12.1996, p 8532. This Act has been amended as follows:

1997	No 32	Accommodation Levy Act 1997. Assented to 25.6.1997. Date of commencement, 1.9.1997, sec 2.
	No 123	Duties Act 1997. Assented to 15.12.1997. Date of commencement, 1.7.1998, sec 2.
1998	No 44	State Revenue Legislation Amendment Act 1998. Assented to 26.6.1998. Date of commencement of Sch 6, 1.7.1998, sec 2 (2).
	No 79	Premium Property Tax Act 1998. Assented to 14.7.1998. Date of commencement, 31.8.1998, sec 2 and GG No 120 of 14.8.1998, p 6027.
	No 104	State Revenue Legislation (Miscellaneous Amendments) Act 1998. Assented to 2.11.1998. Date of commencement of Sch 8, assent, sec 2 (1).
1999	No 10	State Revenue Legislation Amendment Act 1999. Assented to 9.6.1999. Date of commencement of Sch 6 [1]-[3], 1.7.1999, sec 2 (2); date of commencement of Sch 6 [4]-[7], assent, sec 2 (1).
	No 60	State Revenue Legislation Further Amendment Act 1999. Assented to 24.11.1999. Date of commencement of Sch 5, 1.1.2000, sec 2 (1).
	No 85	Statute Law (Miscellaneous Provisions) Act (No 2) 1999. Assented to 3.12.1999. Date of commencement of Sch 2.68, assent, sec 2 (2).
2000	No 51	State Revenue Legislation Amendment Act 2000. Assented to 27.6.2000. Date of commencement of Sch 7, assent, sec 2 (1).
	No 72	Administrative Decisions Tribunal Legislation Amendment (Revenue) Act 2000. Assented to 17.10.2000. Date of commencement, 1.7.2001, sec 2 and GG No 103 of 29.6.2001, p 4435.
	No 105	State Revenue Legislation Further Amendment Act 2000. Assented to 13.12.2000. Date of commencement of Sch 6, assent, sec 2 (1).
	No 106	Valuation of Land Amendment Act 2000. Assented to 13.12.2000. Date of commencement of Sch 4.8, 1.7.2001, sec 2 and GG No 168 of 22.12.2000, p 13468 and GG No 103 of 29.6.2001, p 4435.
2001	No 22	State Revenue Legislation Amendment Act 2001. Assented to 19.6.2001. Date of commencement of Sch 4 [1] and [2], 1.7.2001, sec 2 (2); date of commencement of Sch 4 [3] [4] and [6], assent, sec 2 (1); date of commencement of Sch 4 [5], 1.7.2001, sec 2 (2) and GG No 103 of 29.6.2001, p 4435.
	No 40	Insurance Protection Tax Act 2001. Assented to 29.6.2001. Date of commencement, 1.7.2001, sec 2.
	No 43	Betting Tax Act 2001. Assented to 17.7.2001. Date of commencement, 1.7.2001, sec 2.
	No 72	Gaming Machine Tax Act 2001. Assented to 25.10.2001. Date of commencement, 1.12.2001, sec 2 and GG No 184 of 30.11.2001, p 9489.
	No 96	State Revenue Legislation Further Amendment (No 2) Act 2001. Assented to 11.12.2001. Date of commencement of Sch 3 [1] [3], assent, sec 2 (1); date of commencement of Sch 3 [2], 13.12.2000, sec 2 (2).
2002	No 63	State Revenue Legislation Amendment (Budget) Act 2002. Assented to 10.7.2002. Date of commencement of Sch 6, assent, sec 2 (1).
	No 103	Law Enforcement (Powers and Responsibilities) Act 2002. Assented to 29.11.2002. Date of commencement of Sch 4, 1.12.2005, sec 2 and GG No 45 of 15.4.2005, p 1356.
	No 108	State Revenue Legislation Amendment Act 2002. Assented 29.11.2002. Date of commencement of Sch 7, 1.7.2003, sec 2 (4) and GG No 104 of 27.6.2003, p 5981. Amended by Australian Crime Commission (New South Wales) Act 2003 No 13. Assented to 30.6.2003. Date of commencement of Sch 1.32, 1.7.2003, sec 2 (2) and GG No 104 of 27.6.2003, p 5981.
	No 121	Pay-roll Tax Legislation Amendment (Avoidance) Act 2002. Assented to 12.12.2002. Date of commencement of Sch 2, 1.7.2003, sec 2 (3) and GG No 54 of 28.2.2003, p 3508.
2003	No 80	State Revenue Legislation Further Amendment Act 2003. Assented to 27.11.2003. Date of commencement of Sch 6, 1.1.2004, sec 2 (2).
2004	No 33	State Revenue Legislation Amendment Act 2004. Assented to 24.5.2004. Date of commencement of Sch 3.3, 1.6.2004, sec 2 (2).
	No 58	Regional Development Act 2004. Assented to 6.7.2004. Date of commencement, 1.12.2004, sec 2 and GG No 183 of 19.11.2004, p 8507.
2005	No 51	State Revenue Legislation Amendment Act 2005. Assented to 27.6.2005. Date of commencement of Sch 7, assent, sec 2 (1).
	No 111	State Revenue Legislation Further Amendment Act 2005. Assented to 7.12.2005. Date of commencement of Sch 7, assent, sec 2 (1).
2006	No 50	State Revenue and Other Legislation Amendment (Budget Measures) Act 2006. Assented to 20.6.2006. Date of commencement of Sch 5, assent, sec 2 (1).
	No 51	State Revenue Legislation Amendment Act 2006. Assented to 20.6.2006. Date of commencement of Sch 4, assent, sec 2 (1).
	No 58	Statute Law (Miscellaneous Provisions) Act 2006. Assented to 20.6.2006. Date of commencement of Sch 3.16, assent, sec 2 (2).
	No 87	State Revenue Legislation Amendment (Tax Concessions) Act 2006. Assented to 2.11.2006. Date of commencement of Sch 3.2, 31.12.2006, sec 2 (2).
2007	No 21	Payroll Tax Act 2007. Assented to 4.7.2007. Date of commencement, 1.7.2007, sec 2.
	No 94	Miscellaneous Acts (Local Court) Amendment Act 2007. Assented to 13.12.2007. Date of commencement of Schs 2 and 4, 6.7.2009, sec 2 and 2009 (314) LW 3.7.2009.
2008	No 67	State Revenue Legislation Amendment Act 2008. Assented to 2.7.2008. Date of commencement of Sch 6, assent, sec 2 (1).
2009	No 5	Parking Space Levy Act 2009. Assented to 30.3.2009. Date of commencement, 1.6.2009, sec 2 and 2009 (196) LW 29.5.2009.
	No 51	State Revenue Legislation Further Amendment Act 2009. Assented to 26.6.2009. Date of commencement of Sch 6, 1.7.2009, sec 2 (2) (b).
	No 56	Statute Law (Miscellaneous Provisions) Act 2009. Assented to 1.7.2009. Date of commencement of Sch 4, 17.7.2009, sec 2 (1).

Table of amendments

Sec 3	Am 2000 No 72, Sch 2 [1]-[3]; 2000 No 106, Sch 4.8 [1]; 2002 No 108, Sch 7 [1]; 2005 No 51, Sch 7 [1].
Sec 4	Am 1997 No 32, sec 16; 1997 No 123, Sch 2.3; 1998 No 79, Sch 2.4; 2001 No 40, sec 26; 2001 No 43, Sch 2 [1]; 2001 No 72, Sch 5 [1]; 2002 No 108, Sch 7 [2]; 2004 No 33, Sch 3.3; 2007 No 21, Sch 4.3 [1]; 2008 No 67, Sch 6 [1]; 2009 No 5, sec 17 (1).
Sec 5	Rep 2000 No 72, Sch 2 [4]. Ins 2005 No 51, Sch 7 [2].
Sec 7	Am 2000 No 72, Sch 2 [5].
Sec 9	Am 1998 No 44, Sch 6 [1]; 1999 No 10, Sch 6 [1]; 2000 No 51, Sch 7 [1]; 2000 No 72, Sch 2 [6].
Sec 12	Am 2000 No 72, Sch 2 [7].
Sec 16A	Ins 2006 No 87, Sch 3.2.
Sec 17	Am 2003 No 80, Sch 6 [1].
Sec 18	Am 1998 No 44, Sch 6 [2].
Sec 22	Am 1999 No 10, Sch 6 [2] [3]; 2001 No 22, Sch 4 [1] [2]; 2009 No 51, Sch 6 [1].
Sec 28	Am 2009 No 51, Sch 6 [2].
Sec 29	Am 2009 No 51, Sch 6 [3].
Sec 37	Am 2000 No 51, Sch 7 [2].
Sec 42	Am 2000 No 51, Sch 7 [3].
Part 7, Div 1, heading	Ins 2003 No 80, Sch 6 [2].
Sec 44	Am 2000 No 72, Sch 2 [8].
Sec 45	Am 2000 No 105, Sch 6 [1].
Sec 47	Am 1999 No 10, Sch 6 [4].
Part 7, Div 2 (secs 47A-47E)	Ins 2003 No 80, Sch 6 [3].
Sec 71	Am 2002 No 108, Sch 7 [3].
Sec 76	Am 2002 No 108, Sch 7 [4].
Sec 77	Am 2002 No 103, Sch 4.92 [1]-[3].
Part 9, Div 2A	Ins 2002 No 108, Sch 7 [5].
Sec 80A	Ins 2002 No 108, Sch 7 [5]. Am 2005 No 111, Sch 7 [1] [2]; 2008 No 67, Sch 6 [2] [3]; 2009 No 56, Sch 4.75.
Sec 80AA	Ins 2005 No 111, Sch 7 [3].
Sec 80B	Ins 2002 No 108, Sch 7 [5].
Sec 82	Am 1998 No 104, Sch 8 [1]; 1999 No 10, Sch 6 [5] [6]; 2000 No 51, Sch 7 [4]; 2000 No 105, Sch 6 [2]; 2001 No 22, Sch 4 [3] [4]; 2001 No 43, Sch 2 [2]; 2001 No 96, Sch 3 [1]; 2002 No 63, Sch 6; 2002 No 108, Sch 7 [6]-[8] (am 2003 No 13, Sch 1.32); 2003 No 80, Sch 6 [4]-[6]; 2004 No 58, sec 18; 2005 No 51, Sch 7 [3]-[5]; 2006 No 51, Sch 4; 2006 No 58, Sch 3.16; 2008 No 67, Sch 6 [4]-[7]; 2009 No 5, sec 17 (2).
Sec 84	Am 2003 No 80, Sch 6 [7].
Sec 85	Am 2002 No 108, Sch 7 [9] [10].
Sec 85A	Ins 2002 No 108, Sch 7 [11].
Part 10, heading	Am 2000 No 72, Sch 2 [9].
Sec 86	Am 1998 No 104, Sch 8 [2]; 1999 No 60, Sch 5 [1]. Subst 2000 No 72, Sch 2 [10]. Am 2005 No 51, Sch 7 [6]; 2006 No 50, Sch 5 [1].
Sec 91	Am 2000 No 72, Sch 2 [11] [12].
Sec 93	Am 2000 No 72, Sch 2 [13].
Sec 94	Am 2000 No 72, Sch 2 [14].
Part 10, Div 2	Subst 2000 No 72, Sch 2 [15].
Sec 96	Subst 2000 No 72, Sch 2 [15]. Am 2000 No 106, Sch 4.8 [2]; 2003 No 80, Sch 6 [8]; 2005 No 51, Sch 7 [7].
Sec 97	Subst 2000 No 72, Sch 2 [15]. Am 2001 No 22, Sch 4 [5]; 2008 No 67, Sch 6 [8].
Sec 98	Subst 2000 No 72, Sch 2 [15]. Rep 2000 No 106, Sch 4.8 [3].
Secs 99-103	Subst 2000 No 72, Sch 2 [15].
Sec 103A	Ins 2000 No 72, Sch 2 [15].
Part 10, Div 3, heading	Am 2000 No 72, Sch 2 [16].
Sec 104	Am 2000 No 72, Sch 2 [17]; 2003 No 80, Sch 6 [9].
Sec 105	Am 2003 No 80, Sch 6 [10].
Sec 105A	Ins 2006 No 50, Sch 5 [2].
Part 10, Div 5	Ins 2000 No 105, Sch 6 [3].
Secs 106A-106C	Ins 2000 No 105, Sch 6 [3].
Sec 106CA	Ins 2001 No 96, Sch 3 [2].
Sec 106D	Ins 2000 No 105, Sch 6 [3].
Part 10A	Ins 2002 No 121, Sch 2 [1]. Rep 2007 No 21, Sch 4.3 [2].
Sec 106E	Ins 2002 No 121, Sch 2 [1]. Am 2005 No 51, Sch 7 [8]. Rep 2007 No 21, Sch 4.3 [2].
Secs 106F-106H	Ins 2002 No 121, Sch 2 [1]. Rep 2007 No 21, Sch 4.3 [2].
Sec 106I	Ins 2002 No 121, Sch 2 [1]. Am 2005 No 111, Sch 7 [4]. Rep 2007 No 21, Sch 4.3 [2].
Sec 106IA	Ins 2005 No 51, Sch 7 [9]. Rep 2007 No 21, Sch 4.3 [2].
Secs 106J-106L	Ins 2002 No 121, Sch 2 [1]. Rep 2007 No 21, Sch 4.3 [2].
Sec 111A	Ins 1998 No 44, Sch 6 [3].
Sec 113A	Ins 1999 No 10, Sch 6 [7].
Sec 118A	Ins 2001 No 43, Sch 2 [3].
Sec 119	Am 2000 No 72, Sch 2 [18].
Sec 125	Am 1999 No 85, Sch 2.68; 2007 No 94, Schs 2, 4; 2008 No 67, Sch 6 [9].
Sch 1	Am 1998 No 44, Sch 6 [4] [5]; 1999 No 60, Sch 5 [2] [3]; 2000 No 51, Sch 7 [5]; 2000 No 105, Sch 6 [4]; 2001 No 22, Sch 4 [6]; 2001 No 43, Sch 2 [4]; 2001 No 72, Sch 5 [2]; 2001 No 96, Sch 3 [3]; 2002 No 108, Sch 7 [12] [13]; 2002 No 121, Sch 2 [2]; 2003 No 80, Sch 6 [11] [12]; 2005 No 51, Sch 7 [10]; 2005 No 111, Sch 7 [5]; 2008 No 67, Sch 6 [10] [11].
Sch 2	Ins 2005 No 51, Sch 7 [11]. Subst 2008 No 67, Sch 6 [12].