TAXATION ADMINISTRATION ACT 1997

Table of Provisions

PART 1 - Preliminary

• 1 Short title
• 2 Commencement
• 3 Interpretation
• 4 Meaning of taxation laws
• 5 Non-reviewable decisions
• 6 Act binds Crown

PART 2 - Tax officers

• 7 Commissioner
• 8 Functions and powers of Commissioner
• 9 Functions and powers under Commonwealth Act
• 10 Legal proceedings
• 11 Deputy or Assistant Commissioner
• 12 Other staff
• 13 Consultants and contractors
• 14 Delegation
• 15 Authorised officers
• 16 Identity cards
• 17 Personal liability

PART 3 - Assessment of tax liability

• 18 General power to make assessment
• 19 Reassessment
• 19A Effect on assessment of change in interpretation
• 20 Instruments and returns to include all relevant information
• 20A Commissioner may require information to be provided
• 21 Information on which assessment is made
• 22 Compromise assessment
• 23 Withdrawal of assessment
• 24 Notice of assessment or withdrawal of assessment
• 25 Receipt of tax is not assessment
• 26 Validity of assessment

PART 4 - Refunds of tax

• 27 Application of Part
• 28 Application for refund
• 29 Refund
• 29AA Effect on refund of change in interpretation
• 29A Payment of interest
• 30 Recovery of overpaid amounts
• 31 Refusal to refund
• 32 Reimbursement after refund
• 33 Application of certain sections

PART 5 - Interest and penalty tax Division 1 - Interest

• 34 Interest in respect of tax defaults
• 34A Imposition of interest where making of duty assessment delayed
• 35 Interest rate
• 36 Minimum amount of interest
• 37 Interest rate prevails over other interest
• 38 Remission of interest

Division 2 - Penalty tax

• 39 Penalty tax in respect of certain tax defaults
• 40 Amount of penalty tax
• 41 Reduction in penalty tax for disclosure
• 42 Increase in penalty tax for concealment
• 43 Minimum amount of penalty tax
• 44 Time for payment of penalty tax
• 45 Remission of penalty tax

PART 6 - Returns Division 1 - General

• 46 Form of returns
• 47 Time of lodgment
• 48 Extending time or period for lodgment

Division 2 - Approval of special tax return arrangements

• 49 Approval of special tax return arrangements
• 50 Application for approval
• 51 Conditions of approval
• 52 Effect of approval
• 53 Stamping of instruments

PART 7 - Collection of tax

• 54 Tax payable to Commissioner
• 54A Payment to authorised person or body
• 55 Recovery of tax, &c.
• 56 Joint and several liability
• 57 Collection of tax from third parties
• 58 Indemnification of third party
• 59 Arrangements for payment of tax
• 59A Payment of amount of tax to liquidators, &c.

PART 8 - Record keeping

• 60 Keeping records
• 61 Accessibility
• 62 Form of record
• 63 Period of retention
• 64 Destroying records

PART 9 - Investigations and secrecy Division 1 - Investigations

• 65 Notice of requirements
• 66 Compliance with notice
• 67 Retention and inspection of records
• 68 Access to public records
• 69 Expenses for attendance
• 70 Entry on premises
• 71 Powers on entry
• 72 Search warrants
• 73 Obstruction of Commissioner or authorised officer
• 74 Defence of reasonable compliance
• 75 Impersonating Commissioner or authorised officer

Division 2 - Secrecy

• 76 Prohibited disclosures
• 76A Right to information
• 77 Permitted disclosures
• 78 Prohibition on secondary disclosures of information
• 79 Disclosure in court

PART 9A - Reciprocal Arrangements

• 79A Interpretation of Part 9A
• 79B Investigations by corresponding Commissioners
• 79C Investigations on behalf of corresponding Commissioners
• 79D Investigation powers
• 79E Disclosure of information
• 79F Confidentiality
• 79G Evidence
• 79H Immunity from liability

PART 10 - Objections, reviews and appeals Division 1 - Objections

• 80 Objection
• 81 Onus of proof
• 82 Time for lodging objection
• 83 Objections lodged out of time
• 84 Determination of objection
• 85 Suspension of determination
• 86 Notice of determination
• 87 Recovery of tax pending objection, review or appeal
• 88 Payment of interest following unsuccessful objection

Division 2 - Reviews and appeals

• 89 Right of review or appeal
• 90 Grounds of review or appeal
• 91 Onus on review or appeal
• 92 Orders of Court
• 93 Giving effect to decision on review or appeal

Division 3 - Refunds following successful objection, review or appeal

• 94 Refund of amount
• 95 Payment of interest

Division 4 - Other cases

• 95A Refunds payable, &c., consequent on related objections affecting
taxation liability

PART 11 - Miscellaneous Division 1 - Payment

• 96 Payment of tax
• 97 Adjustments
• 98 Valuation of foreign currency
• 99 Appropriation

Division 2 - Evidentiary matters

• 100 Issue of documents
• 101 Evidence of assessment
• 102 Certificate evidence
• 103 Copies and extracts of certain documents

Division 3 - General offences

• 104 False or misleading information and statements
• 105 Failure to lodge documents
• 106 Defence relating to records
• 107 Falsifying or concealing identity
• 108 Tax evasion
• 109 Offences by bodies corporate
• 110 Offences by partnerships and associations
• 111 Continuing offences
• 112 Tax liability unaffected by payment of penalty
• 113 Time for commencing prosecutions

Division 3A - Tax avoidance

• 113A Purpose and operation of Division 3A
• 113B Application of Division 3A
• 113C Matters to be considered when determining purpose of scheme
• 113D When tax benefit obtained
• 113E Amount of tax benefit
• 113F Assessments and reassessments if tax benefit obtained from scheme

Division 4 - Miscellaneous matters

• 114 Public officer of body corporate
• 115 Liability of public officer
• 116 Day of service of document or payment of money
• 117 Service on agents and members
• 118 Service on body corporate
• 118A Administrative fee
• 119 Regulations
• 120 Savings and transitional
• 120A Savings and transitional provisions consequent on repeal of Revenue
Measures Act 2005
• 121 Administration of Act
SCHEDULE 1

[ Note: This table has been automatically generated and may be incomplete. ]