Commonwealth Numbered Acts
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BANK ACCOUNT DEBITS TAX ADMINISTRATION ACT 1982
TABLE OF PROVISIONS
1. Short title.
2. Commencement
3. Interpretation
4. General administration of Act
5. Second Commissioner and Deputy Commissioners
6. Annual report
7. Secrecy
8. Liability to tax
9. When tax payable
10. Recovery of tax by banks
11. Certificates of exemption from tax
12. Returns in respect of taxable debits
13. Refund of amounts incorrectly paid
14. Refunds for tax paid on excluded debits
15. Special assessments
16. Default assessments
17. Additional tax on default assessments
18. Amendment of assessments
19. Validity of assessments
20. Prescribed decisions
21. Jurisdiction of Supreme Courts of Territories
22. Objections
23. Reference to Board or Court
24. Powers of Board
25. Decision of Board
26. Decision of Supreme Court
27. Appeal or reference to Supreme Court
28. Appeals from Supreme Court and Federal Court
29. Practices and procedure of Supreme Court
30. A pending reference or appeal not to affect payment of tax
31. Variation of prescribed decision
32. Adjustment of assessment after appeal
33. Evidence
34. Recovery of tax
35. Extension of time and payment by instalments
36. Penalty for unpaid tax
37. Evidence
38. Offences
39. Court order to comply
40. Offences relating to certificates
41. Obstructing persons
42. Time for commencing prosecutions
43. Penalties not to relieve from tax
44. Prosecutions
45. Institution of prosecution
46. Appeals
47. Information, &c., to be valid if in words of Act
48. No objection for informality
49. Conviction not to be quashed
50. Place where offence committed
51. Protection of witnesses
52. Averment of prosecutor sufficient
53. Evidence of authority to institute proceedings
54. Appearance by the Commissioner
55. Costs
56. Return in relation to exempt accounts
57. Representative officers, &c., of banks
58. Access to books, &c.
59. Commissioner to obtain information and evidence
60. Payments from Consolidated Revenue Fund
61. Service on partnerships and associations
62. Regulations
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