TAXATION ADMINISTRATION ACT 2001 - As at 23 June 2023 - Act 72 of 2001
- As at 23 June 2023
- Act 72 of 2001
Table of Provisions
PART 1 - PRELIMINARY
Division 1 - Introductory provisions
- 1 Short title
- 2 Commencement
Division 2 - Purpose and application of Act
- 3 Purposes of Act and relationship with revenue laws
- 4 Act binds all persons
Division 3 - Interpretation
PART 2 - COMMISSIONER OF STATE REVENUE
- 7 Appointment of commissioner
- 8 Commissioner’s functions
- 9 Commissioner’s powers
- 10 Delegations
PART 3 - ASSESSMENTS OF TAX
Division 1 - Assessments made by the commissioner
- 11 When commissioner makes an assessment
- 12 Compromise assessments
- 13 Default assessments
- 13A Assessment may be made despite related objections, appeals or reviews
Division 2 - Self assessments
- 14 Making self assessment by lodging return
- 14A Making self assessment by lodging transaction statement
- 15 Matters to which self assessor must have regard
- 16 Effect of commissioner making an assessment for self assessor
Division 3 - Reassessments
- 17 Commissioner’s general power to make reassessments
- 18 When commissioner must make reassessment—general
- 19 When commissioner must make reassessment—objections, court decisions or QCAT decisions
- 20 Legal interpretations and practices applying to particular reassessments
- 21 Time for reassessment decreasing liability for tax
- 22 Time for reassessment increasing liability for tax
- 23 Limitation period does not apply to particular reassessments
- 24 Reassessment by self assessors
- 25 Reassessment does not replace previous assessment
Division 4 - Assessment notices
- 26 Assessment notice to be given to taxpayer
Division 5 - Other provisions
- 27 Assessments made on available relevant information
- 28 Taxpayer to advise commissioner if liability for tax under assessed
- 28A Assessments of liability for royalty under the Mineral Resources Act 1989
PART 4 - PAYMENTS AND REFUNDS OF TAX AND OTHER AMOUNTS
Division 1 - Payments of tax and other amounts
- 29 Methods of payment
- 29A Requirement for electronic payment
- 29B Application to withdraw electronic payment notice
- 30 Time for payment of tax
- 31 Time for payment of late payment interest
- 32 Time for payment of other amounts
- 33 Earlier time for payment of tax and other amounts
- 34 Payment arrangements
- 35 Payments by tax agents
Division 2 - Refunds of tax and other amounts and particular payments to taxpayers
- 36 Refunds made only under this division
- 37 Commissioner to refund tax and other amounts
- 38 Applying amounts to current and future tax liabilities
- 39 General provision about refunds and payments of section 61A interest
Division 3 - How payments for tax and other amounts are allocated and applied
- 40 When payments are received
- 41 Allocating payments if more than 1 assessment liability
- 42 Application of payments to assessment liability
Division 4 - Power to waive or write off liability
- 43 Waiver of tax law liability
- 44 Effect of writing off tax law liability
Division 5 - Recovery of tax and other amounts
Subdivision 1 - Recovery from taxpayers
- 45 Unpaid amount under tax law is debt
- 46 Recovery proceedings not affected by reassessment
- 47 Joint and several liability
Subdivision 1A - Registration and release of charges
- 47A Definition for sdiv 1A
- 47B Registration of charge over land
- 47C Release of charge over land
- 47D Recovery of fees paid by commissioner
Subdivision 2 - Obligations of administrators and garnishees
- 48 Particular administrators to notify commissioner of appointment
- 49 Administrator’s liability for payment of tax
- 50 Collection of amounts from a garnishee
- 51 Duration of garnishee notice
- 52 Effect of discharge of debt on garnishee notice
- 53 Effect of payment by garnishee
PART 5 - INTEREST AND PENALTY TAX
Division 1 - Interest payable to commissioner and penalty tax
Subdivision 1 - Interest
- 54 Unpaid tax interest
- 55 When particular taxpayers liable for unpaid tax interest
- 56 Unpaid tax interest unaffected by extensions of time
- 57 Application of payments for unpaid tax interest
Subdivision 2 - Penalty tax
- 58 Liability for penalty tax
- 59 Penalty tax not payable if proceeding for offence started
Division 2 - Remission of interest and penalty tax
- 60 When commissioner may remit unpaid tax interest and penalty tax
Division 3 - Interest payable by commissioner
- 61 Interest on particular overpayments following court’s or QCAT’s decision
- 61A Interest on particular overpayments following commissioner’s decision
- 62 Interest only payable under this division
- 62A Royalty under Mineral Resources Act 1989
PART 6 - OBJECTIONS, REVIEWS AND APPEALS
Division 1 - Objections
- 63 Right to object—assessments
- 63A Right to object—royalty valuation decisions
- 64 Grounds of objection
- 65 Making objection
- 66 Onus of proof on objection
- 67 Deciding objection
- 68 Notice of decision
Division 2 - Appeals and reviews
Subdivision 1 - Right of appeal or review
- 69 Right of appeal or review
- 69A Effect of reassessment or amendment of decision after appeal or review started
Subdivision 2 - Appeals to the Supreme Court
- 70 How to start appeal to the Supreme Court
- 70A Onus on appeal
- 70B Admissibility of new evidence
- 70C Deciding appeal
Subdivision 3 - Reviews by QCAT
- 71 QCAT to decide review on evidence before the commissioner
- 72 Representation of parties before QCAT
- 73 Onus on review
74. (Repealed)
Division 3 - Decisions and determinations not subject to objection, appeal or review
- 75 What is a non-reviewable decision
- 76 Effect of non-reviewable decisions
- 77 Application of Judicial Review Act
PART 7 - INVESTIGATIONS
Division 1 - Preliminary
- 78 Declaration of recognised law and corresponding commissioner
- 79 Exercise of powers only for tax law or recognised law
Division 2 - Investigations under tax laws
Subdivision 1 - Investigators
- 80 Appointment
- 81 Appointment conditions and limit on powers
- 82 Issue of identity card
- 83 Production of identity card
- 84 When investigator ceases to hold office
- 85 Resignation
- 86 Return of identity card
Subdivision 2 - Provisions about requiring information, documents and attendance
- 87 Power to require information or documents
- 88 Power to require attendance
- 89 Power to record giving of information
Subdivision 3 - Entry of places
- 90 Investigator’s power to enter places for investigations
- 91 Entry with consent
- 92 Application for warrant
- 93 Issue of warrant
- 94 Special warrants
- 95 Warrants—procedure before entry
Subdivision 4 - General powers of investigators on entry to places
- 96 General powers for places
Subdivision 5 - Provisions about seizing and retaining things
- 97 Power to seize and retain things
- 98 Receipt for retained thing
- 99 Return of retained thing
- 99A Testing of seized thing for royalty law
- 100 Access to retained thing
- 101 Forfeiture of retained thing
- 102 Dealing with forfeited thing
Subdivision 6 - Miscellaneous provisions
- 103 Investigators may use help and force in exercise of powers
- 104 Access to public records without fee
- 105 Notice of damage
- 106 Compensation
Division 3 - Investigations for recognised laws
- 107 Commissioner may make reciprocal investigation arrangement
- 108 Conduct of particular reciprocal investigations subject to commissioner
- 109 Identity certificates for reciprocal investigators
- 110 Application of Act to reciprocal investigations
PART 8 - CONFIDENTIALITY AND COLLECTION OF INFORMATION
Division 1 - Confidentiality
- 111 Disclosure of confidential information
- 112 Other obligations about disclosure and use of confidential information
- 113 Refusal of disclosure of particular information
Division 2 - Collection of information for disclosure to Commonwealth
- 113A Definitions for division
- 113B Relationship with other laws
- 113C Commissioner may collect and disclose reportable information
- 113D How reportable information may be collected
PART 9 - RECORD KEEPING
- 114 Requirement to keep proper records
- 115 Accessibility of records
- 116 Form of records
- 117 Commissioner may require translation or conversion of document or information
- 118 Period for keeping records
- 119 Wilfully damaging records
PART 10 - ENFORCEMENT AND LEGAL PROCEEDINGS
Division 1 - Offences and related provisions
- 120 Failure to give notice
- 121 Failure to comply with information or lodgement requirement
- 122 False or misleading documents
- 123 False or misleading information
- 124 Self-incrimination not a reasonable excuse for failure to comply with particular information or lodgement requirement
- 125 Use in legal proceedings of document or information obtained under a recognised law
- 126 Obstruction of person exercising power under tax law
- 127 Impersonation of investigator
Division 2 - Evidence
- 128 Application of div 2
- 129 Commissioner’s office and signature
- 130 Statement in complaint
- 131 Evidentiary certificates
- 132 Evidentiary provisions for assessments
- 133 Production of copies of documents
Division 3 - Legal proceedings
- 134 Conducting proceeding for commissioner
- 135 Summary proceedings for offences
- 136 When proceeding must start
- 137 Court may order compliance or payment
- 138 Second or subsequent offence
- 139 Responsibility for acts or omissions of representative
- 140 Liability of executive officer—particular offences committed by corporation
- 141 Treatment of partnerships and unincorporated bodies
PART 11 - GIVING AND LODGING DOCUMENTS
Division 1 - Preliminary
Division 2 - Documents given to the commissioner
- 143 Ways of giving document to commissioner
- 143A Requirement for electronic communication
- 143B Application to withdraw electronic communication notice
- 144 When document given to commissioner
- 145 When lodgement requirement complied with
Division 3 - Documents given by the commissioner
- 146 Giving document to agents of taxpayers, members of partnerships and unincorporated bodies
- 147 Giving document if more than 1 taxpayer liable
- 148 Ways document given by commissioner
- 149 When document given by commissioner
PART 11A - REGISTRATION OF CHARITABLE INSTITUTIONS
- 149A Application for registration
- 149B Decision on application
- 149C Restrictions on registration
- 149D Approval of application
- 149E Refusal of application
- 149F Later registration
- 149G Notice of registration
- 149H Notice of ceasing to be entitled to be registered
- 149I Cancellation of registration
PART 11B - ROYALTY OPERATIONS
PART 12 - MISCELLANEOUS PROVISIONS
- 150 Protection from liability
- 150A When information requirement complied with
- 151 Extension of date for complying with information or lodgement requirement
- 152 Rounding down
- 153 Approved forms
- 153A Approved information system
- 153B Commissioner may arrange for use of an approved information system to make particular decisions
- 153C Commissioner may require payment of penalty
- 154 Regulation-making power
PART 13 - REPEAL, SAVINGS AND TRANSITIONAL PROVISIONS
Division 1 - Repeal of Revenue Laws (Reciprocal Powers) Act 1988
Division 2 - Savings and transitional provisions for repealed Stamp Act
Subdivision 1 - Preliminary
- 156 Definitions for div 2
Subdivision 2 - Application of this Act and repealed Stamp Act
- 157 Repealed Stamp Act is revenue law for particular provisions
- 158 Confidential information
- 159 Application of s 48 to particular administrators
- 160 Second or subsequent offences
Subdivision 3 - Miscellaneous provisions
- 161 Office of commissioner
- 162 Reference in Act or document to particular officers
- 163 (Expired)
Division 3 - Transitional provision for Queensland Civil and Administrative Tribunal (Jurisdiction Provisions) Amendment Act 2009
- 164 (Expired)
- 165 Transfer of appeals from Supreme Court only with consent
Division 4 - Transitional provisions for Land Tax Act 2010
Division 5 - Savings provision for repealed Tobacco Products (Licensing) Act 1988
- 169 Continuation of Tobacco Products Act, s 43
Division 6 - Savings, transitional and related provisions for repeal of Community Ambulance Cover Act 2003
- 170 Definitions for div 6
- 171 Repealed Act continues as revenue law
- 172 Community Ambulance Cover Levy Repeal Act is revenue law
- 173 Delegations
- 174 Confidential information
- 175 Application of s 22 for existing reassessments
Division 8 - Transitional provision for Revenue Legislation Amendment Act 2014
Division 9 - Transitional provision for Payroll Tax Rebate, Revenue and Other Legislation Amendment Act 2015
- 178 Application of s 149C to currently registered entities
- 179 Definitions for division
- 180 Application of ss 13A and 19
- 181 Assessment for mineral royalty for financial year ending 30 June 2021
- 182 Application of s 61 (Interest on particular overpayments following court’s or QCAT’s decision)
- 183 Application of s 61A (Interest on particular overpayments following commissioner’s decision)
- 184 Application of pt 6 (Objections, reviews and appeals)
- 185 Application of pt 8 (Confidentiality and collection of information)
- 186 References to royalty valuation decision
- 187 (Expired)
- 187 Existing proceedings
- 188 Proceedings not yet started