TAXATION ADMINISTRATION ACT 1996 - SECT 7 Purpose of Act and relationship with other taxation laws

TAXATION ADMINISTRATION ACT 1996 - SECT 7

7 Purpose of Act and relationship with other taxation laws

(1) The purpose of this Act is to make general provision with respect to the administration and enforcement of the other taxation laws.

(2) The other taxation laws include provisions with respect to--

(a) the imposition of tax and its payment, and

(b) exceptions to and exemptions from liability to the tax, and

(c) entitlements to refunds.

(3) This Act includes general provisions with respect to--

(a) assessment and reassessment of tax liability, and

(b) obtaining refunds of tax, and

(c) imposition of interest and penalty tax, and

(d) approval of special tax return arrangements, and

(e) collection of tax, and

(f) record keeping obligations of taxpayers and general offences, and

(g) tax officers and their investigative powers and secrecy obligations, and

(h) objections and reviews, and

(h1) tax avoidance schemes, and

(h2) the prohibition on the use of confidential tax information, and

(i) miscellaneous matters such as service of documents, corporate criminal liability and evidence.