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TAXATION ADMINISTRATION ACT 1997

Table of Provisions

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

PART 4--REFUNDS OF TAX

  • 18 Application of Part  
  • 19 Application for refunds  
  • 20 When must Commissioner make a refund?  
  • 20A Offset of refund against other liability  
  • 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 defaults  
  • 30 Amount of penalty tax[1]  
  • 31 Reduction in penalty tax for disclosure before or during investigation[2]  
  • 32 Increase in penalty tax for concealment[3]  
  • 33 Minimum amount of penalty tax  
  • 34 Time for payment of penalty tax  
  • 35 Remission of penalty tax  

PART 6--RETURNS

Division 1--General

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, SECRECY AND PROPERTY CLEARANCE CERTIFICATES

Division 1--Tax 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 Powers of entry  
  • 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 2A--Investigations for the purposes ofrecognised laws

Division 2B--Collection of information for disclosure to the Commonwealth and for taxation law purposes

Division 3--Secrecy

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

Division 4--Property clearance certificates

  • 95AA Property clearance certificates  

PART 9A--EMERGENCY TAX RELIEF

  • 95A Definitions  
  • 95B Commissioner to give effect to emergency tax relief measures  
  • 95C Refund of tax paid  
  • 95CA Offset of tax relief measure against other liability  
  • 95D No action  

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 property  
  • 100B Objections concerning assessments of growth areas infrastructure contributions  
  • 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[5]  
  • 112 Supreme Court appeals  
  • 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 Interest and successful objection, review or appeal  

PART 10A--FEASIBILITY STUDIES

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  
  • 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  
  • 129A Recovery by the Commissioner of overpayments  
  • 130 Offences by officers of bodies corporate  
  • 130A Criminal liability of officers of bodies corporate—accessorial liability  
  • 130B Criminal liability of officers of bodies corporate—failure to exercise due diligence  
  • 130C Criminal liability of officers of bodies corporate—failure to exercise due diligence (legal burden of proof)  
  • 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 Transitional provision—Statute Law Amendment (Directors' Liability) Act 2013  

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