Victorian Consolidated Legislation

TAXATION ADMINISTRATION ACT 1997

No. 40 of 1997
Version incorporating amendments as at 12 December 2008

TABLE OF PROVISIONS

           Section Page

   PART 1-PRELIMINARY

   1.      Purpose
   2.      Commencement
   3.      Definitions
   4.      Meaning of taxation laws
   5.      Meaning of non-reviewable in relation to certain decisions
   6.      Act binds the Crown

   PART 2-RELATIONSHIP WITH OTHER TAXATION LAWS

   7.      Relationship with other taxation laws

   PART 3-ASSESSMENT OF TAX LIABILITY

   8.      General power to make assessment
   9.      Reassessment
   10.     Instruments and returns to include all relevant information
   11.     Information on which assessment is made
   12.     Compromise assessment
   13.     Withdrawal of assessment
   14.     Notice of assessment or withdrawal of assessment
   14A.    Notice of certain joint assessments
   15.     Inclusion of interest and penalty tax in notice of assessment
   16.     Receipt of tax is not an assessment
   17.     Validity of assessment

   PART 4-REFUNDS OF TAX

   18.     Application of Part
   19.     Application for refunds
   20.     When must Commissioner make a refund?
   21.     What happens if Commissioner refuses a refund?
   22.     Windfalls-refusal of refund
   23.     Application of section 22 to proceedings

   PART 5-INTEREST AND PENALTY TAX

           Division 1-Interest

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

           Division 2-Penalty tax

   29.     Penalty tax in respect of certain tax defaults
   30.     Amount of penalty tax
   31.     Reduction in penalty tax for disclosure before or during investigation
   32.     Increase in penalty tax for concealment
   33.     Minimum amount of penalty tax
   34.     Time for payment of penalty tax
   35.     Remission of penalty tax

   PART 6-RETURNS

           Division 1-General

   36.     Form of returns
   37.     Time of lodgment
   38.     Extending time or period for lodgment

           Division 2-Approval of special tax return arrangements

   39.     Approval of special tax return arrangements
   40.     Application for approval
   41.     Conditions of approval
   42.     Gazettal or service of notices
   43.     Effect of approval
   43A.    Stamping of instruments

   PART 7-COLLECTION OF TAX

   44.     Tax payable to the Commissioner
   45.     Recovery of tax
   46.     Contributions from joint taxpayers
   47.     Collection of tax from third parties
   48.     Indemnification of third party
   49.     Arrangements for payment of tax
   49A.    Order for tax agent to account for tax

   PART 8-RECORD KEEPING AND GENERAL OFFENCES

   50.     Requirement to keep proper records
   51.     Additional records
   52.     Inclusion of false or misleading information in records
   53.     Accessibility
   54.     Form of record-English language
   55.     Period of retention
   56.     Wilfully destroying records
   57.     Giving false or misleading information to tax officers
   58.     Deliberately omitting information
   59.     Failure to lodge documents
   60.     Falsifying or concealing identity
   61.     Tax evasion

   PART 9-TAX OFFICERS, INVESTIGATION AND
   SECRECY PROVISIONS

           Division 1-Tax officers

   62.     The Commissioner
   63.     General administration of the taxation laws
   64.     Legal proceedings in Commissioner's name
   65.     Commissioner may perform functions under
           Commonwealth Act
   66.     Deputy Commissioner
   67.     Other staff
   68.     Use of consultants and contractors
   69.     Delegation by Commissioner
   70.     Authorised officers
   71.     Identity cards for authorised officers

           Division 2-Investigation

   72.     Circumstances in which investigative powers may be
           exercised
   73.     Power to require information, documents and things, and attendance
   73A.    Powers of Supreme Court if non-compliance with
           section 73.
   74.     Access to public records without fee
   75.     Use and inspection of documents and things provided to
           the Commissioner or an authorised officer
   76.     Searches without a warrant
   77.     Search warrant
   78.     Announcement before entry
   79.     Copy of warrant to be given to occupier
   80.     Use of equipment to examine or process things
   81.     Use or seizure of electronic equipment at premises
   82.     Compensation for damage to electronic equipment
   83.     Copies to be given
   84.     Return of documents and things
   85.     Magistrates' Court may extend period
   86.     Power of authorised officer to require information or
           documents
   87.     Self-incrimination
   88.     Obstruction of Commissioner or an authorised officer
   89.     Impersonating Commissioner or authorised officer
   90.     Defence of reasonable compliance

           Division 3-Secrecy

   91.     Prohibition on certain disclosures of information by tax
           officers
   92.     Permitted disclosures to particular persons
   93.     Permitted disclosures of a general nature
   94.     Prohibition on secondary disclosures of information
   95.     Further restrictions on disclosure

   PART 10-OBJECTIONS, REVIEWS AND APPEALS

           Division 1-Objections

   96.     Objection
   97.     Grounds for objection
   98.     Onus of proof on objection
   99.     Time for lodging objection
   100.    Objections lodged out of time
   100A.   Objections concerning the value of land
   101.    Determination of objection
   102.    Suspension of determination
   103.    Notice of determination
   104.    Recovery of tax pending objection, review or appeal
   105.    Payment of interest following unsuccessful objection

           Division 2-Reviews and appeals

   106.    Right of review or appeal
   107.    Request for further and better particulars
   108.    Must tax be paid before a review or appeal is determined?
   109.    Grounds of review or appeal
   110.    Onus on review or appeal
   111.    Referral to Tribunal
   112.    Supreme Court appeals
   113.    Repealed
   114.    Giving effect to decision on review or appeal

           Division 3-Refund of amounts and payment of interest
           following successful objection, review or appeal

   115.    Refund of amount
   116.    Payment of interest

   PART 11-MISCELLANEOUS PROVISIONS

   117.    Means and time of payment
   118.    Adjustments for fraction of a dollar
   119.    Valuation of foreign currency
   120.    Rewards
   121.    Appropriation of Consolidated Fund
   122.    Public officer of body corporate
   123.    Service of documents on Commissioner
   124.    Day of service of document or payment of money
   125.    Service of documents by Commissioner
   125A.   When is service effective?
   126.    Presumption of regularity as to issue of documents
   127.    Evidence of assessment
   128.    Certificate evidence
   129.    Copies of and extracts from certain documents
   130.    Offences by persons involved in management of bodies
           corporate
   131.    Offences by partnerships etc.
   132.    Tax liability unaffected by payment of penalty
   133.    Continuing offences
   134.    Time for commencing prosecutions
   135.    Supreme Court-limitation of jurisdiction
   136.    Regulations
   137.    Savings, transitional and other provisions
   138.    Repealed
           __________________
           SCHEDULE 1-Savings, transitional and other provisions
           1. Application of Interpretation of Legislation Act 1984.
           2. Savings and transitional regulations
           3. Reconstruction of references
           4. Assessments
           5. Refunds
           6. Interest
           7. Penalty tax
           8. Approval of special tax return arrangements
           9. Collection of unpaid tax
           10. Records
           11. Tax officers
           12. Secrecy
           13. Objections, reviews and appeals
           14. Evidence
           15. Public officers
           16. Reassessment and refund periods extended to 5 years
           SCHEDULE 2-Repealed
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           ENDNOTES
           1. General Information
           2. Table of Amendments
           3. Explanatory Details