TAXATION ADMINISTRATION ACT

Northern Territory Consolidated Acts

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TAXATION ADMINISTRATION ACT

TABLE OF PROVISIONS

Long Title

Part 1 Preliminary matters
1. Short title
2. Commencement
3. Interpretation
4. Act binds the Crown
5. Purpose of Act and relationship with other taxation laws
Part 2 Administration
Division 1 Commissioner and staff
6. Commissioner
7. Acting Commissioner
8. Deputy Commissioners
9. Other staff
10. Use of consultants and contractors
Division 2 Commissioner's role and functions
11. Role of Commissioner in administration of taxation laws
12. Legal proceedings in Commissioner's name
13. Commissioner may exercise functions under Commonwealth Act
Division 3 Delegation
14. Delegation by Commissioner
Division 4 Authorised officers
15. Authorised officers
16. Identity cards for authorised officers
Division 5 Immunity from liability
17. Protection from liability
Part 3 Assessment of tax liability
Division 1 Forms of assessment
18. General power to make assessment
19. Information on which assessment is to be based
20. Negotiated assessments
Division 2 Reassessment and withdrawal of assessment
21. Reassessment
22. Withdrawal of assessment
Division 3 Notice of assessment etc.
23. Notice of assessment, reassessment or withdrawal of assessment
Division 4 Information on which assessment is to be based
24. Requirement for full and true disclosure
25. Valuation of property
Division 5 Ancillary provisions
26. Time as at which tax liability is to be assessed
27. Certain amounts to be rounded down
28. Valuation of foreign currency
29. Validity of assessment
30. Acceptance of money not an assessment
Part 4 Refunds of tax
31. Refunds only made under this Part 32. Entitlement to refund
33. Windfalls
Part 5 Interest and penalty tax
Division 1 Interest
34. Interest in respect of tax defaults
35. Statutory interest rate
36. Minimum amount of interest
37. Interest rate under this Division to prevail
38. Reduction or remission of interest
Division 2 Penalty tax
39. Penalty tax in respect of certain tax defaults
40. Imposition etc. of penalty tax
41. Amount of penalty tax
42. Minimum amount of penalty tax
43. Time for payment of penalty tax
44. Remission of penalty tax
Part 6 Returns
Division 1 General
45. Form of returns
46. Time of lodgement
47. Presumption about person making and signing
48. Modification of requirements relating to returns
Division 2 Special tax return arrangements
49. Approval of special tax return arrangements
50. Application for approval
51. Conditions of approval
52. Effect of approval
Part 7 Payment and recovery of tax
Division 1 Payment of tax
53. Payment by cheque
54. Extension of time for payment of tax
55. Power to bring forward the time for payment of tax
56. Instalment arrangements
Division 2 Recovery of tax
57. Recovery of tax as a debt
58. Joint and several liability
59. Recovery from partnerships and other groups
60. Recovery of tax from third parties
61. Recovery from directors
Division 3 Statutory Charges
62. Definitions
63. Power to secure tax by registration of statutory charge over land
64. Registration authority may be required to register charge
65. Notification of persons affected by charge
66. Commissioner to give notice
67. Prohibition on dealings
68. Application for order to sell land
69. Order for sale of land
70. Proceeds of sale
71. Other means of enforcement not affected
Division 4 Death of taxpayer
72. Death of taxpayer
Division 5 Waiver of tax
73. Waiver of tax
Part 8 Record keeping and general offences
74. Requirement to keep proper records
75. Additional records
76. Keeping records that contain misleading information
77. Accessibility
78. Form of record - English language and Australian currency
79. Period of retention
80. Intentional damage to, or destruction of, records
81. Evasion of tax
82. Misleading information and documents
83. Falsifying or concealing information
84. Failure to lodge documents
85. Non-compliance with other requirements of a taxation law
86. General defence under this Part
Part 9 Investigations
Division 1 Preliminary maters
87. Definitions
88. Authorised investigations
89. Investigations for purposes of corresponding laws
Division 2 Powers of investigation
90. Access to public records without fee
91. Power to request information and production of records
92. Power to require person to attend for examination
93. Power to enter premises
94. Search warrants
95. Powers of authorised officers while on premises
Division 3 Ancillary provisions
96. Authorised officer may obtain assistance
97. Obstructing etc. authorised officer
98. Use of force
99. General defence
100. Self-incrimination
Part 10 Disclosure of information
101. Definitions
102. Prohibition on certain disclosures of information by tax officers
103. Obligations of persons (other than tax officers) who gain access to confidential information
104. Compellability of disclosure before court
105. Protection of tax informants
106. Required disclosures of information
Part 11 Objections and appeals
Division 1 Preliminary
107. Definitions
108. Certain decisions not subject to challenge except in proceedings by way of objection or appeal
Division 2 Objections
109. Right to object
110. How to object
111. Objections lodged out of time
112. Onus on the objector
113. Decision on objection
114. Notice of decision
Division 3 Right of appeal
115. Appeal to Tribunal or Supreme Court
116. Onus on the appellant
117. Time for commencing appeal
Division 4 Appeals to Tribunal
118. How to commence an appeal to Tribunal
119. Service of notice on the decision maker
120. Response of decision maker to notice of appeal
121. Reference of appeal to Supreme Court
122. Determining appeal
123. Appeal to Supreme Court on question of law
Division 5 Appeals to Supreme Court against decision on an objection
124. How to commence appeal
125. Grounds of appeal and response
126. Admissibility of new evidence
127. Determining appeal
Division 6 Other matters
128. Objection or appeal not to suspend recovery of tax etc.
129. Giving effect to decision on objection or appeal
Part 12 Taxation and Royalty Appeals Tribunal
130. Tribunal and its jurisdiction
131. Conduct of appeals generally
132. Costs
133. Rules and practice directions
134. Contempt
Part 13 Prosecutions and offence provisions
Division 1 Prosecutions
135. Time for commencing prosecutions
136. Evidentiary matters
Division 2 Offence provisions
137. Offences by persons involved in management of companies
138. Further offences
Division 3 Effect of criminal penalty
139. Effect of criminal penalty
Part 14 Miscellaneous
Division 1 Appropriation
140. Appropriation of Central Holding Authority
Division 2 Notice of certain appointments to be given
141. Notice of appointment of administrator or liquidator
Division 3 Service of documents
142. Service of documents on Commissioner
143. Time of service
144. Service of documents by Commissioner
145. Service on an agent and other forms of subrogated service
Division 4 Evidence
146. Judicial notice of Commissioner's name and signature
147. Presumption of regularity as to issue of documents
148. Evidentiary value of notice or certificate
149. Certificate evidence
Division 5 Regulations
150. Regulations
Part 15 Transitional provisions
151. Definitions
152. Administration
153. Investigators
154. Assessments
155. Refunds of tax
156. Interest and penalty tax
157. Special arrangement for filing returns or paying tax
158. Collection and recovery of tax
159. Records
160. Investigations
161. Disclosure of information
162. Objections and appeals
163. Offences
164. Evidence
165. Substantive criminal law unaffected by this Part
ENDNOTES

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