TAXATION ADMINISTRATION ACT 2003
Table of Provisions
PART 1 -- Preliminary
- 1 Short title
- 2 Commencement
- 3 1M, 1MC Taxation Acts
- 4 Terms used (Glossary)
- 5 1MC Crown bound
PART 2 -- Tax administration generally
- 6 1MC Commissioner of State Revenue
- 7 Commissioner’s functions as to taxation Acts
- 8 Commissioner may perform investigators’ functions
- 9 Commissioner, judicial notice of appointment and signature
- 10 1M, 1MC Delegation by Commissioner
- 11 1MC Tax investigators
- 12 Appointed representatives for court proceedings
PART 3 -- Assessments of tax
Division 1 -- Assessments
- 13 Assessments
- 14 Self-assessments
- 15 Official assessments
- 16A Interim assessments
- 16 Reassessments
- 17 Time limits on reassessments
- 18 Effect of reassessment
- 18A Withdrawal of assessments
- 19 Assessments based on estimated or suspected liability
- 20A Compromise assessments
- 20 Assessments when instrument misleading or unavailable
- 21 Ascertaining value of property, consideration or benefit
- 22 Commissioner’s power to have valuation made
- 23A Recovery of valuation costs
Division 2 -- Assessment notices and returns
- 23 Assessment notices
- 24 Form of assessment notice
- 25 Statement of grounds of assessment
Division 3 -- Penalty tax
- 26 Penalty tax for contravention of taxation Act
- 27A Penalty tax for undervaluation
- 27 Penalty tax for late payment
- 28 Limitation on amount of penalty tax
- 29 Remitting penalty tax
- 30 Practice for remitting penalty tax
PART 4 -- Objections and review proceedings
Division 1 -- Procedures and restrictions
- 31 Procedure for challenging assessments
- 32 Objections to land valuations
- 33 Continuing obligation to pay assessed tax
- 34A Beneficial body determinations
- 34B Surrender of right of objection or review
Division 2 -- Objections
- 34 Right to object
- 35 Form of objection
- 36 Time for lodging objection
- 37 Consideration of objections
- 38 Time limit for determining objections
- 39 Reassessment on determination of objection
Division 3 -- Reviews and stated cases
- 40 Right of review by State Administrative Tribunal
- 42 Time for review
- 43 1MC Proceedings before State Administrative Tribunal
- 43A Appeal from decision of State Administrative Tribunal
- 44 Cases stated by Commissioner
PART 5 -- Payment and refund of tax
Division 1 -- Payment
- 45 When tax is due for payment
- 46 Allocation of payment
- 47 Arrangements for instalments and extensions of time
- 48 No action to compel approval of tax payment arrangement
Division 2 -- Special tax return arrangements
- 49 Approval of special tax return arrangements
- 50 Content of special tax return arrangement
- 51 Improper endorsement or certification of instrument
- 52 Lodging returns under special tax return arrangement
- 53 Amendment or cancellation of arrangement
Division 3 -- Refunds of tax
- 54 Refunds
- 54A Interest on refunds resulting from proceedings under Valuation of Land Act 1978
- 55A Unused credit
- 55 Refunds or credits to be passed on to third parties in some cases
Division 4 -- Power to waive or write off liability
PART 6 -- Recovery of tax
Division 1 -- Recovery generally
- 60 1MC Recovery of unpaid tax
- 61 Power of court to order payment of tax
- 62 This Part applies to tax and also costs and interest
- 63 Recovery in cases of joint liability
- 64 Notice of administrator’s appointment
- 65 Recovery from garnishee
- 66 Recovery from partnerships
- 67 Recovery from directors of body corporate
- 68 Director or body corporate may apply to Supreme Court to set aside s. 67 notice
- 69 Proceedings on s. 68 application where genuine dispute as to assessment of pay-roll tax
- 70 On s. 68 application, court may set aside s. 67 notice etc.
- 71 Effect of order setting aside s. 67 notice
- 72 Dismissal of s. 68 application
- 73 Order under s. 69 or 70 may be subject to conditions
- 74 Costs where applicant successful
- 75 Period for complying with s. 67 notice if s. 68 application made
Division 2 -- Charges on land
- 76A Terms used
- 76 1MC Charge on land to secure land tax
- 77 1MC Charge on land to secure stamp duty
- 77A Charge on land to secure transfer duty or landholder duty
- 78 Charge on subsequent mining tenement
- 79 Priority of charge
- 80 Certificate as to charge to secure unpaid land tax
- 81 Withdrawal of memorial to be given when tax paid
- 82 Memorials etc. affecting TLA land or real property, lodging etc.
- 83 Memorials affecting mining tenements, lodging etc.
- 84 Mortgagees to be notified if memorial registered
- 85 Orders for sale of land
- 86 Means of enforcement not limited to charge
PART 7 -- Tax records
- 87 How long tax records to be kept
- 88 Form of tax records
- 89 Where tax records to be kept
- 90 Failure to keep proper tax records
- 91 General and specific exemptions
PART 8 -- Investigations
Division 1 -- Investigations
- 92 Investigations, purposes of
- 93 Investigations for purposes of recognised revenue laws
Division 2 -- Obtaining tax records and other information
- 94 Power to require person to provide information
- 95 Power to require person to attend for examination
- 96 Power to retain documents and other records
- 97 Recording proceedings under s.
Division 3 -- Access to premises
- 98 Power to enter premises
- 99 Powers of investigator while on premises
- 100 Warrants to enter premises
- 101 Use of force
Division 4 -- General provisions
- 102 Complying with requirements to provide information
- 103 Legal professional privilege
- 104 Interaction with other Acts
PART 9 -- Offences
- 105 General penalty provision
- 106 Evasion of tax
- 107 False or misleading information
- 108 Obstructing or misleading investigator
- 109 Offence by body corporate
- 110 Criminal penalties not to affect civil liabilities
- 111 Time for commencing prosecutions
- 112 Authority required for prosecution
- 113 General defence
PART 10 -- Miscellaneous
Division 1 -- Confidentiality
- 114 1M, 1MC Duty of confidentiality
Division 2 -- Service of documents
- 115 Service on Commissioner
- 116 Service on agent or representative of taxpayer
- 117 Method of service by Commissioner
- 118 This Division in addition to other laws about service
Division 3 -- Evidentiary provisions
- 119 Evidentiary value of assessment notice
- 120 Evidentiary value of copies and reproductions of documents
- 121 Evidentiary certificates
- 122 Extracts from register of delegates
- 123 Averments in charges
- 124 Presumption of regularity
Division 4 -- Exemption from personal liability
- 125 1MC Exemption from personal liability
Division 5 -- Regulations, practices and forms
Division 6 -- Early operation of certain amendments to taxation Acts
- 129 Terms used
- 130 Determination of pre-enactment provisions
- 131 Duration of determination notice
- 132 Amendment and replacement of determination notice
- 133 Effect of pre-enactment provisions
- 134 Review of Division
Division 7 -- Emergency tax relief measures
- 135 Tax relief measures
- 135A Treasurer may declare tax relief measure due to emergency
- 135B Amendment and revocation of tax relief declaration
- 135C Provisions about tax relief declarations and instruments of amendment or revocation
- 135D Procedural requirements for declared tax relief measure
- 135E Effect of tax relief declaration
- 135F Reassessments and refunds
PART 11 -- Transitional matters
- 136 Provisions for Revenue Laws Amendment Act 2013 Part
- 137 Provisions for Taxation Administration Amendment Act 2019
- 138 Transitional provision for Finance Legislation Amendment (Emergency Relief) Act 2022
Glossary
- 1 1M, 1MC Terms used
Uncommenced provisions table
Other notes
Defined terms
