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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

  • 142 Application of pt 11

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

  • 155 Act repealed

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

Division 7 - Transitional provision for Revenue Amendment and Trade and Investment Queensland Act 2013

  • 175 Application of s 22 for existing reassessments

Division 8 - Transitional provision for Revenue Legislation Amendment Act 2014

  • 176 Application of s 7

Division 9 - Transitional provision for Payroll Tax Rebate, Revenue and Other Legislation Amendment Act 2015

  • 177 Application of s 61A

Division 10 - Transitional provision for Revenue and Other Legislation Amendment Act 2018

  • 178 Application of s 149C to currently registered entities

Division 11 - Transitional provisions for Royalty Legislation Amendment Act 2020

  • 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)

Division 12 - Transitional provisions for Revenue Legislation Amendment Act 2023

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