TAXATION ADMINISTRATION ACT 1996

Table of Provisions

• Long Title

PART 1--Preliminary

• 1 Short title
• 3 Interpretation
• 4 Meaning of taxation laws
• 5 Meaning of non-reviewable in relation to certain decisions
• 6 Crown bound

PART 2--Purpose of Act and relationship with other taxation laws

• 7 Purpose of Act and relationship with other taxation laws

PART 3--Assessment of tax liability

• 8 General power to make assessment
• 9 Taxpayer may request assessment
• 10 Reassessment
• 11 Instruments and returns to include all relevant information
• 12 Information on which assessment is made
• 13 Compromise assessment
• 14 Form of assessment and service on taxpayer
• 15 Inclusion of interest and penalty tax in assessments
• 16 Refund resulting from assessment
• 17 Cancellation of assessment

PART 4--Refunds of tax

• 18 General right to apply for refund
• 19 Application of remaining provisions of Part
• 20 Form of application for refund
• 21 Commissioner may refuse to determine application until information etc provided
• 22 Offset of refund against other liability
• 23 Windfalls--refusal of refund
• 24 Refunds paid out of Consolidated Account

PART 5--Interest and penalty tax

Division 1--Interest

• 25 Interest in respect of tax defaults
• 26 Interest rate
• 27 Minimum amount of interest
• 28 Interest rate to prevail over interest otherwise payable on judgment debt
• 29 Remission of interest

Division 2--Penalty tax

• 30 Penalty tax in respect of certain tax defaults
• 31 Amount of penalty tax
• 32 Minimum amount of penalty tax
• 33 Time for payment of penalty tax
• 34 Remission of penalty tax

PART 6--Approval of special tax return arrangements

• 35 Approval of special tax return arrangements
• 36 Application for approval
• 37 Conditions of approval
• 38 Variation and cancellation of approvals
• 38A Gazettal or service of notices
• 39 Effect of approval
• 40 Stamping of instruments

PART 6A--Tax avoidance schemes

• 40A Object of Part
• 40B Payment of tax avoided as a result of tax avoidance scheme
• 40C Nature of a tax avoidance scheme
• 40D Matters relevant to whether scheme is tax avoidance scheme
• 40E Liability to pay avoidance tax
• 40F Reasons for decision to be given
• 40G Innocent participants
• 40H Meaning of scheme
• 40I Related matter

PART 7--Collection of tax

• 41 Recovery of tax as debt
• 42 Joint and several liability
• 43 Collection of tax from third parties
• 44 Duties of agents, trustees etc
• 45 Arrangements for payment of tax
• 46 Decisions non-reviewable
• 47 No statute of limitation to apply

PART 8--Record keeping and general offences

• 48 Requirement to keep proper records
• 49 Commissioner may require specified records to be kept
• 50 False or misleading information in records
• 51 Accessibility of records
• 52 Form of record--English language
• 53 Period of retention
• 54 Damaging or destroying records
• 55 Giving false or misleading information
• 56 Omissions from records, statements or information
• 57 Failure to lodge returns or records
• 58 Falsifying or concealing identity
• 59 Deliberate tax evasion

PART 9--Tax officers, investigation and secrecy provisions

Division 1--Tax officers

• 60 Commissioner of State Taxation
• 61 Commissioner has general administration of taxation laws
• 62 Legal proceedings in name of Commissioner
• 63 Commissioner may perform functions under laws of other jurisdictions
• 64 Deputy Commissioners
• 65 Other staff
• 66 Delegation by Commissioner
• 67 Authorised officers
• 68 Identity cards for authorised officers

Division 2--Investigation

• 70 Power to require information, instruments or records or attendance for examination
• 71 Powers of entry and inspection
• 72 Search warrant
• 73 Use and inspection of instruments or records produced or seized
• 74 Self-incrimination
• 75 Hindering or obstructing authorised officers etc
• 76 Impersonating authorised officer

Division 2A--Investigations under other laws

• 76A Investigations for the purposes of corresponding laws
• 76B Investigations in other jurisdictions for the purposes of taxation laws
• 76C Instrument of delegation to be produced

Division 3--Secrecy

• 76D Application of Division to corresponding laws
• 77 Prohibition of certain disclosures by tax officers
• 78 Permitted disclosure in particular circumstances or to particular persons
• 79 Permitted disclosures of general nature
• 80 Prohibition of disclosures by other persons
• 81 Restriction on power of courts to require disclosure

Division 4--Collection of information for disclosure to Commonwealth

• 81A Interpretation
• 81B Relationship with other laws
• 81C Collection and disclosure of reportable information
• 81D Commissioner may direct agency to collect and disclose
• 81E How reportable information may be collected
• 81F Enforcement

PART 10--Objections and appeals

Division 1--Objections

• 82 Objections
• 83 Grounds of objection
• 84 Objection to reassessment
• 85 Onus on objection
• 86 Time for lodging objection
• 87 Objections lodged out of time
• 88 Determination of objection
• 89 Notice of determination
• 90 Interest to be included in refund resulting from objection
• 91 Recovery of tax pending objection

Division 2--Appeals

• 92 Right of appeal
• 93 Appeal prohibited unless tax paid
• 94 Time for appeal
• 95 Appeals made out of time
• 96 Grounds of appeal
• 97 Onus on appeal
• 98 Determination of appeal
• 99 Interest to be included in refund resulting from appeal

Division 3--Exclusion of other proceedings or disputes as to tax liability

• 100 Exclusion of other proceedings or disputes as to tax liability

PART 11--Miscellaneous

• 101 Means and time of payment
• 102 Adjustments for fractions of dollar
• 103 Valuation of foreign currency
• 104 Writing off of tax
• 105 Public officer of corporation
• 106 Notice of liquidator's appointment
• 107 Service of documents on Commissioner
• 108 Service of documents by Commissioner
• 109 General criminal defence
• 110 Offences by persons involved in management of corporations
• 111 Penalties for corporations
• 112 Continuing offences
• 113 Time for commencement of prosecutions
• 114 Tax liability unaffected by payment of penalty
• 115 Evidence
• 116 Regulations
• SCHEDULE -Transitional provisions
Legislative history