Tasmanian Consolidated Acts Tasmanian Consolidated Acts
- Act 74 of 1997
- Royal Assent 14 January 1998
TABLE OF PROVISIONS
Long Title
PART 1 - Preliminary
1. 1. Short title
2. 2. Commencement
3. 3. Interpretation
4. 4. Meaning of taxation laws
5. 5. Non-reviewable decisions
6. 6. Act binds Crown
PART 2 - Tax officers
7. 7. Commissioner
8. 8. Functions and powers of Commissioner
9. 9. Functions and powers under Commonwealth Act
10. 10. Legal proceedings
11. 11. Deputy or Assistant Commissioner
12. 12. Other staff
13. 13. Consultants and contractors
14. 14. Delegation
15. 15. Authorised officers
16. 16. Identity cards
17. 17. Personal liability
PART 3 - Assessment of tax liability
18. 18. General power to make assessment
19. 19. Reassessment
20. 20. Instruments and returns to include all relevant information
21. 21. Information on which assessment is made
22. 22. Compromise assessment
23. 23. Withdrawal of assessment
24. 24. Notice of assessment or withdrawal of assessment
25. 25. Receipt of tax is not assessment
26. 26. Validity of assessment
PART 4 - Refunds of tax
27. 27. Application of Part
28. 28. Application for refund
29. 29. Refund
29A. 29A. Payment of interest
30. 30. Recovery of overpaid amounts
31. 31. Refusal to refund
32. 32. Reimbursement after refund
33. 33. Application of certain sections
PART 5 - Interest and penalty tax Division 1 - Interest
34. 34. Interest in respect of tax defaults
34A. 34A. Imposition of interest where making of duty assessment
delayed
35. 35. Interest rate
36. 36. Minimum amount of interest
37. 37. Interest rate prevails over other interest
38. 38. Remission of interest
Division 2 - Penalty tax
39. 39. Penalty tax in respect of certain tax defaults
40. 40. Amount of penalty tax
41. 41. Reduction in penalty tax for disclosure
42. 42. Increase in penalty tax for concealment
43. 43. Minimum amount of penalty tax
44. 44. Time for payment of penalty tax
45. 45. Remission of penalty tax
PART 6 - Returns Division 1 - General
46. 46. Form of returns
47. 47. Time of lodgment
48. 48. Extending time or period for lodgment
Division 2 - Approval of special tax return arrangements
49. 49. Approval of special tax return arrangements
50. 50. Application for approval
51. 51. Conditions of approval
52. 52. Effect of approval
53. 53. Stamping of instruments
PART 7 - Collection of tax
54. 54. Tax payable to Commissioner
54A. 54A. Payment to authorised person or body
55. 55. Recovery of tax, &c.
56. 56. Joint and several liability
57. 57. Collection of tax from third parties
58. 58. Indemnification of third party
59. 59. Arrangements for payment of tax
PART 8 - Record keeping
60. 60. Keeping records
61. 61. Accessibility
62. 62. Form of record
63. 63. Period of retention
64. 64. Destroying records
PART 9 - Investigations and secrecy Division 1 - Investigations
65. 65. Notice of requirements
66. 66. Compliance with notice
67. 67. Retention and inspection of records
68. 68. Access to public records
69. 69. Expenses for attendance
70. 70. Entry on premises
71. 71. Powers on entry
72. 72. Search warrants
73. 73. Obstruction of Commissioner or authorised officer
74. 74. Defence of reasonable compliance
75. 75. Impersonating Commissioner or authorised officer
Division 2 - Secrecy
76. 76. Prohibited disclosures
77. 77. Permitted disclosures
78. 78. Prohibition on secondary disclosures of information
79. 79. Disclosure in court
PART 9A - Reciprocal Arrangements
79A. 79A. Interpretation of Part 9A
79B. 79B. Investigations by corresponding Commissioners
79C. 79C. Investigations on behalf of corresponding Commissioners
79D. 79D. Investigation powers
79E. 79E. Disclosure of information
79F. 79F. Confidentiality
79G. 79G. Evidence
79H. 79H. Immunity from liability
PART 10 - Objections, reviews and appeals Division 1 - Objections
80. 80. Objection
81. 81. Onus of proof
82. 82. Time for lodging objection
83. 83. Objections lodged out of time
84. 84. Determination of objection
85. 85. Suspension of determination
86. 86. Notice of determination
87. 87. Recovery of tax pending objection, review or appeal
88. 88. Payment of interest following unsuccessful objection
Division 2 - Reviews and appeals
89. 89. Right of review or appeal
90. 90. Grounds of review or appeal
91. 91. Onus on review or appeal
92. 92. Orders of Court
93. 93. Giving effect to decision on review or appeal
Division 3 - Refunds following successful objection, review or appeal
94. 94. Refund of amount
95. 95. Payment of interest
Division 4 - Other cases
95A. 95A. Refunds payable, &c., consequent on related objections
affecting taxation liability
PART 11 - Miscellaneous Division 1 - Payment
96. 96. Payment of tax
97. 97. Adjustments
98. 98. Valuation of foreign currency
99. 99. Appropriation
Division 2 - Evidentiary matters
100. 100. Issue of documents
101. 101. Evidence of assessment
102. 102. Certificate evidence
103. 103. Copies and extracts of certain documents
Division 3 - General offences
104. 104. False or misleading information and statements
105. 105. Failure to lodge documents
106. 106. Defence relating to records
107. 107. Falsifying or concealing identity
108. 108. Tax evasion
109. 109. Offences by bodies corporate
110. 110. Offences by partnerships and associations
111. 111. Continuing offences
112. 112. Tax liability unaffected by payment of penalty
113. 113. Time for commencing prosecutions
Division 3A - Tax avoidance
113A. 113A. Purpose and operation of Division 3A
113B. 113B. Application of Division 3A
113C. 113C. Matters to be considered when determining purpose of scheme
113D. 113D. When tax benefit obtained
113E. 113E. Amount of tax benefit
113F. 113F. Assessments and reassessments if tax benefit obtained from
scheme
Division 4 - Miscellaneous matters
114. 114. Public officer of body corporate
115. 115. Liability of public officer
116. 116. Day of service of document or payment of money
117. 117. Service on agents and members
118. 118. Service on body corporate
118A. 118A. Administrative fee
119. 119. Regulations
120. 120. Savings and transitional
121. 121. Administration of Act
[ Note: This table has been automatically generated and may be incomplete. ]