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TAXATION ADMINISTRATION ACT 1953
TABLE OF PROVISIONS
Long Title
PART I--PRELIMINARY
1. Short title
2. Interpretation
2A. Application of the Criminal Code
2B. Act binds the Crown
3. Application
3AA. Schedule 1
PART IA--ADMINISTRATION
3A. General administration of Act
3B. Annual report
3C. Reporting of information about corporate tax entity with reported total income of $100 million or more
3CA. Reporting of information by corporate country by country reporting entities
3E. Reporting of information about entity with PRRT payable
3F. Reporting of information about junior minerals exploration incentive offset
3G. Electronic invoicing
3H. Reporting of information about research and development tax offset
PART II--COMMISSIONER--OF TAXATION, SECOND COMMISSIONER OF TAXATION AND DEPUTY COMMISSIONER OF TAXATION
4. Commissioner and Second Commissioners of Taxation
4A. Statutory Agency etc. for purposes of Public Service Act
5. Tenure of Commissioner and Second Commissioners
5A. Remuneration and allowances of Commissioner and Second Commissioners
6. Leave of absence
6A. Resignation
6B. Acting appointments
6C. Suspension and removal from office of Commissioner or Second Commissioner
6D. Powers of Second Commissioner
7. Deputy Commissioners of Taxation
8. Delegation
PART IIA--THE--GENERAL INTEREST CHARGE
8AAA. Overview
8AAB. When the general interest charge applies
8AAC. Amount of the general interest charge
8AAD. What is the general interest charge rate?
8AAE. When the charge is due and payable
8AAF. Notification by Commissioner
8AAG. Remission of the charge
8AAGA. Rounding of the charge
8AAH. Judgment for payment of an unpaid amount
PART IIB--RUNNING--BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS
Division 1--Preliminary
8AAZA. Definitions
8AAZAA. Amounts relating to Coronavirus economic response payments
8AAZB. Trustee to be treated as separate entity for each capacity
Division 2--Running Balance Accounts (or RBAs)
8AAZC. Establishment of RBAs
8AAZD. Allocation of tax debts to RBAs
8AAZF. General interest charge on RBA deficit debt
8AAZG. RBA statements
8AAZH. Liability for RBA deficit debt
8AAZI. RBA statement to be evidence
8AAZJ. Evidentiary certificate about RBA transactions etc.
Division 3--Treatment of payments, credits and RBA surpluses
8AAZL. Amounts covered by this Division
8AAZLA. Method 1--allocating the amount first to an RBA
8AAZLB. Method 2--applying the amount first against a non - RBA tax debt
8AAZLC. RBA surplus and related credits must remain equivalent if one or the other is applied
8AAZLD. Special priority credits
8AAZLE. Instructions to Commissioner not binding
Division 3A--Refunds of RBA surpluses and credits
8AAZLF. Commissioner must refund RBA surpluses and credits
8AAZLG. Retaining refunds until information or notification given
8AAZLGA.Retaining refunds while Commissioner verifies information
8AAZLGB.Retaining refunds until notification under Division 389 or ascertainment of liability
8AAZLH. How refunds are made
Division 4--Miscellaneous provisions about tax debts
8AAZM. When payments are treated as received
8AAZMA. Electronic payment of tax debts
8AAZMB. Saturdays, Sundays and public holidays
8AAZN. Overpayments made by the Commissioner under taxation laws
PART III--PROSECUTIONS--AND OFFENCES
Division 1--Preliminary
8A. Interpretation
8AC. Application of Part to the Tax Agent Services Act 2009
Division 2--Offences
Subdivision A--Failure to comply with taxation requirements
8B. Interpretation
8C. Failure to comply with requirements under taxation law
8D. Failure to answer questions when attending before the Commissioner etc.
8E. Penalties for failure to comply with requirements under taxation law
8F. Election to treat offence otherwise than as prescribed taxation offence
8G. Order to comply with requirement
8H. Penalty for failure to comply with order to comply
8HA. Court may order payment of amount in addition to penalty
Subdivision B--Offences relating to statements, records and certain other Acts
8J. Interpretation
8K. False or misleading statements
8L. Incorrectly keeping records etc.
8M. Penalties for offences against subsections 8K(1) and (1B) and 8L(1) and (1A)
8N. Recklessly making false or misleading statements
8Q. Recklessly incorrectly keeping records etc.
8R. Penalties for offences against sections 8N and 8Q
8S. Election to treat offence otherwise than as prescribed taxation offence
8T. Incorrectly keeping records with intention of deceiving or misleading etc.
8U. Falsifying or concealing identity with intention of deceiving or misleading etc.
8V. Penalties for offences against sections 8T and 8U
8W. Court may order payment of amount in addition to penalty
Subdivision BAA--Offences relating to electronic sales suppression tools
8WAA. Object of this Subdivision
8WAB. Interpretation
8WAC. Producing or supplying electronic sales suppression tools
8WAD. Possessing electronic sales suppression tools
8WAE. Incorrectly keeping records using electronic sales suppression tools
Subdivision BA--Offences relating to tax file numbers
8WA. Unauthorised requirement etc. that tax file number be quoted
8WB. Unauthorised recording etc. of tax file number
8WC. Conducting affairs so as to avoid tax file number requirements
Subdivision C--Miscellaneous
8XA. Unauthorised access to taxation records
8Y. Liability of officers etc. of corporations
8Z. Evidentiary certificate relating to previous convictions
Division 3--Prosecution of taxation offences
8ZA. Prosecution of taxation offences
8ZB. Prosecution may be commenced at any time
8ZC. Place where offence committed
8ZD. Conduct by employees or agents of corporations
8ZE. Civil penalty not payable if prosecution instituted
8ZF. Penalties for corporations
8ZG. Enforcement of orders for payment
8ZH. Penalties not to relieve from tax
Division 4--Prescribed taxation offences
8ZJ. Prosecution of prescribed taxation offences
8ZK. Protection of witnesses
8ZL. Averment
8ZM. Evidence of authority to institute proceedings
8ZN. Costs
Division 5--Service of summons for prescribed taxation offences
9. Interpretation
10. Service of summons by post
11. Notice of conviction in absentia
12. Notice of intention to issue warrant in default of payment
13. Limitation of action to enforce payment of fine
13A. Setting aside of conviction or order
13B. Proof of service of summons or notice
13C. Application of other laws
Division 6--Setting aside etc. of conviction or order on application of Commissioner
13CA. Setting aside etc. of conviction or order on application of Commissioner
PART IIIA--CO---OPERATION BETWEEN COMMONWEALTH AND STATE TAXATION AUTHORITIES
Division 1--Interpretation
13D. Interpretation
Division 2--Trans-border investigations
13E. State taxation officers may refer matters to Commissioner for investigation
13F. Access to documents etc.
13G. Commissioner may obtain information and evidence
Division 4--Certification by State taxation officer of copies of, and extracts from, documents
13K. Certification by State taxation officer of copies of, and extracts from, documents
Division 5--Australian Taxation Office may perform functions under State/Territory debits tax laws
13L. Australian Taxation Office may perform functions under State/Territory debits tax laws
PART IVA--DEPARTURE--FROM AUSTRALIA OF CERTAIN TAX DEBTORS
Division 1--Interpretation
14Q. Interpretation
Division 2--Prohibition and authorisation of departure of certain tax debtors
14R. Departure from Australia of certain tax debtors prohibited
14S. Departure prohibition orders
14T. Revocation and variation of departure prohibition orders
14U. Departure authorisation certificates
Division 3--Appeals from, and review of, decisions of the Commissioner
14V. Appeals to courts against making of departure prohibition orders
14W. Jurisdiction of courts
14X. Orders of court on appeal
14Y. Applications for review of certain decisions
Division 4--Enforcement
14Z. Powers of authorised officers
14ZA. Certain tax debtors to produce authority to depart etc.
PART IVC--TAXATION--OBJECTIONS, REVIEWS AND APPEALS
Division 1--Introduction
14ZL. Part applies to taxation objections
14ZM. Division 2--Interpretive
14ZN. Division 3--Taxation objections
14ZO. Division 4--Tribunal review
14ZP. Division 5--Federal Court appeals
Division 2--Interpretive provisions
14ZQ. General interpretation provisions
14ZR. Taxation decisions covered by single notice to be treated as single decision
14ZS. Ineligible income tax remission decisions
Division 3--Taxation objections
14ZU. How taxation objections are to be made
14ZV. Limited objection rights in the case of certain amended taxation decisions
14ZVA. Limited objection rights because of other objections
14ZVB. Objections relating to excess concessional contributions
14ZVC. Objections relating to non - concessional contributions
14ZW. When taxation objections are to be made
14ZX. Commissioner to consider applications for extension of time
14ZY. Commissioner to decide taxation objections
14ZYA. Person may require Commissioner to make an objection decision
14ZYB. Requiring Commissioner to make a private ruling
14ZZ. Person may seek review of, or appeal against, Commissioner's decision
Division 4--AAT review of objection decisions and extension of time refusal decisions
14ZZA. Modified AAT Act to apply
14ZZB. Sections 27, 28, 41 and 44A of the AAT Act not to apply to certain decisions
14ZZC. Modification of section 29 of the AAT Act
14ZZD. Modification of section 30 of the AAT Act
14ZZE. Hearings before Tribunal to be held in private if applicant so requests
14ZZF. Modification of section 37 of the AAT Act
14ZZG. Modification of section 38 of the AAT Act
14ZZH. Modification of section 41 of the AAT Act
14ZZJ. Modification of section 43 of the AAT Act
14ZZK. Grounds of objection and burden of proof
14ZZL. Implementation of Tribunal decisions
14ZZM. Pending review not to affect implementation of taxation decisions
Division 5--Court appeals against objection decisions
14ZZN. Time limit for appeals
14ZZO. Grounds of objection and burden of proof
14ZZP. Order of court on objection decision
14ZZQ. Implementation of court order in respect of objection decision
14ZZR. Pending appeal not to affect implementation of taxation decisions
14ZZS. Transfer of certain proceedings to Federal Circuit and Family Court of Australia (Division 1)
PART IVD--PROTECTION--FOR WHISTLEBLOWERS
14ZZT. Disclosures qualifying for protection under this Part
14ZZTA. Information disclosed for the purpose of assisting the Tax Practitioners Board
14ZZU. Eligible whistleblowers
14ZZV. Eligible recipients
14ZZW. Confidentiality of whistleblower's identity
14ZZX. Disclosure that qualifies for protection not actionable etc.
14ZZXA. Claims for protection
14ZZY. Victimisation prohibited
14ZZZ. Compensation and other remedies--circumstances in which an order may be made
14ZZZAA.Detriment
14ZZZA. Compensation and other remedies--orders that may be made
14ZZZB. Identifying information not to be disclosed etc. to courts or tribunals
14ZZZC. Costs only if proceedings instituted vexatiously etc.
14ZZZD. Interaction between civil proceedings and criminal offences
14ZZZE. Compensation for acquisition of property
PART V--MISCELLANEOUS
15. Appearance by Commissioner etc.
15A. Certification by Commissioner of copies of, and extracts from, documents
15B. Recoverable advances
15C. Recoverable payments
15D. Reports about recoverable advances and recoverable payments
16. Payments out of Consolidated Revenue Fund
16A. Regulations may provide for methods of payment of tax liabilities etc.
16B. Certain liabilities to be reduced to nearest multiple of 5 cents
17. Powers of taxation officers in relation to references to currency etc.
17A. Powers of Federal Court and Federal Circuit and Family Court of Australia (Division 2) in respect of taxation matters
18. Regulations
SCHEDULE 1 Collection and recovery of income tax and other liabilities
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