TAXATION LAWS AMENDMENT ACT 1984

Commonwealth Numbered Acts

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TAXATION LAWS AMENDMENT ACT 1984

TABLE OF PROVISIONS

1. Short title
2. Commencement
3. Principal Act
4. Interpretation
5. Repeal of section 6
6. Annual report
7. Duty stamps
8. When duty or tax payable
9. Default assessments
10.
11. Amendment of assessments
12. Assessments in relation to deceased persons
13. Pending appeal or reference not to affect payment of tax or duty
14. Adjustments of duty or tax after appeal
15.
16. Recovery of additional penalty
17. Recovery of duty or tax from trustees of deceased persons
18. Collection of duty or tax from person indebted to person liable to duty or tax
19. Person in receipt, &c., of money for non-resident
20. Evidence
21.
22. Further amendments relating to offences and formal amendments
23. Application of amendments
24. Principal Act
25. Interpretation
26. Repeal of section 5
27. Annual report
28. When tax payable
29.
30. Refund of amounts incorrectly paid
31. Refunds for tax paid on excluded debits
32. Default assessments
33.
34. Amendment of assessments
35. Prescribed decisions
36. Repeal of section 21
37. Variation of prescribed decision
38. Adjustment of assessment after appeal
39. Penalty for unpaid tax
40. Repeal of section 60
41. Further amendments relating to offences
42. Application of amendments
43. Principal Act
44. Interpretation
45.
46. Penalties
47. Principal Act
48. Repeal of section 4B
49. Annual report
50. Quick succession rebates
51. Rebate of duty
52. Commissioner may require further or other returns
53. Amendment of assessments
54. Notice of assessment
55. Pending appeal or reference not to affect assessment
56.
57.
58. Date of payment of duty
59.
60. Duty debt due to Commonwealth
61. Duty may be sued for
62. Duty first charge on estate
63. Apportionment of duty among beneficiaries
64. Apportionment of duty
65. Registration of duty as charge
66. Duty-how payable
67. Commissioner may apply for order to sell
68. Application of proceeds
69.
70. Release from liability for duty in cases of hardship
71. Repeal of section 49
72. Further amendment relating to offences
73. Application of amendments
74. Principal Act
75. Repeal of sections 6 and 8
76. Annual report
77. Amendment of assessments
78. Notice of assessment
79.
80. Liability for gift duty
81.
82. Duty may be sued for
83. Registration of duty as charge
84. No limitation of action
85. Objections and appeals
86. Pending appeal or reference not to affect assessment
87.
88.
89. Further amendments relating to offences
90. Application of amendments
91. Principal Act
92. Interpretation
93. Repeal of sections 10 and 13
94. Annual report
95. Losses and outgoings
96. Qualifying expenditure
97. Payment of withholding tax
98. Application of credits
99. State credits
100. Amendment of assessments
101.
102. Notice of assessment
103.
104. Interpretation
105. Repeal of section 184B
106. Powers of Board
107. Pending appeal not to delay payment of tax
108.
109. When tax payable
110. Taxpayer leaving Australia
111. Extension of time and payment by instalments
112. Penalty for unpaid tax
113. Tax a debt due to the Commonwealth
114. Recovery of tax
115. Substituted service
116. Liquidators, &c.
117. When tax not paid during lifetime
118. Repeal of section 217
119. Commissioner may collect tax from person owing money to taxpayer
120. Assessment where no administration
121. Interpretation
122. Amount of instalment of tax
123. Estimated income tax
124. Notice of alteration of amount of instalment
125. Interpretation
126.
127. Group employers
128. Employers other than group employers
129.
130. Employer not accounting for deductions
131. Employer failing to issue group certificate or deliver tax stamps sheet
132. Repeal of section 221U
133. Interpretation
134. Additional tax where income underestimated
135. Interpretation
136. Failure to make deductions from prescribed payments
137. Failure to pay amounts deducted to Commissioner
138. Failure to furnish deduction form, &c.
139. Remission of certain amounts
140.
141. Repeal of section 221YHO
142. Deductions to be forwarded to Commissioner, &c.
143. Repeal of section 221YW
144. Deductions to be forwarded to Commissioner, &c.
145. Liability of person who fails to make deduction, &c.
146.
147. Repeal of section 221ZJ
148. Liability of person who fails to make deduction
149. Liability of person who fails to remit deduction
150.
151. Repeal of section 221ZV
152.
153. Cancellation or suspension of registration of tax agent
154. Unregistered tax agents not to charge fees
155. Repeal of section 251V
156. Public officer of company
157. Public officer of trust estate
158. Agents and trustees
159. Persons in receipt or control of money from non-resident
160. Recovery of tax paid on behalf of another person
161. Contribution from joint taxpayers
162. Release of taxpayers from liability in cases of hardship
163. Further amendments relating to offences
164. Formal amendments
165. Application of amendments
166. Default imprisonment-transitional provisions
167. Principal Act
168. Collection of tax due to the United States of America
169. Principal Act
170. Interpretation
171. Principal Act
172. Interpretation
173. Offences in relation to entering into or remaining in Australia
174. Persons concerned in bringing non-citizens secretly into Australia or harbouring prohibited non-citizens
175. Minister or authorized officer may require prohibited non-citizen to leave Australia
176. Principal Act
177. Schedule
178. Principal Act
179. Repeal of sections 6 and 7
180. Annual report
181. Time for payment of tax
182. Assessments
183.
184. Time to pay-extensions and instalments
185.
186. Recovery of tax
187. Substituted service
188. Liquidator to give notice
189. Agent for absentee principal in winding-up of business
190. Where tax not paid during lifetime
191. Repeal of section 33
192. Where no administration of estate of deceased taxpayer
193. Joint taxpayers
194. Commissioner may collect tax from person owing money to employer
195. Pending appeal not to delay payment of tax
196.
197. Public officer of company
198. Agents and trustees
199. Person in receipt or control of money for absentee
200. Release of employers in cases of hardship
201. Regulations
202. Further amendments relating to offences
203. Application of amendments
204. Default imprisonment-transitional provisions
205. Principal Act
206. Repeal of sections 5 and 8
207. Annual report
208. Time for payment of tax
209. Further tax
210.
211. Refunds of tax
212. Taxpayer leaving Australia
213. Time to pay-extensions and instalments
214.
215. Recovery of tax
216. Substituted service
217. Liquidator to give notice
218. Agent for absentee principal in winding-up of business
219. When tax not paid during lifetime
220. Provision for payment of tax by executors or administrators
221. Recovery of tax paid on behalf of another person
222. Contributions from joint taxpayers
223. Commissioner may collect tax from person owing money to taxpayer
224. Interpretation
225. Repeal of section 39B
226. Pending appeal not to delay payment of tax
227.
228. Public officer of company
229. Agents and trustees
230. Person in receipt or control of money for non-resident
231. Further amendments relating to offences
232. Default imprisonment-transitional provisions
233. Application of amendments
234. Principal Act
235. Time for payment of tax
236. Further tax
237. Refunds of tax
238. Application of provisions of Sales Tax Assessment Act (No. 1) 1930
239. Application of amendment
240. Principal Act
241. Time for payment of tax
242. Further tax
243. Refunds of tax
244. Application of provisions of Sales Tax Assessment Act (No. 1) 1930
245. Application of amendment
246. Principal Act
247. Time for payment of tax
248. Further tax
249. Refunds of tax
250. Application of provisions of Sales Tax Assessment Act (No. 1) 1930
251. Application of amendment
252. Principal Act
253. Time for payment of tax
254. Refunds of tax
255. Refunds of tax on rejected goods
256. Application of provisions of Sales Tax Assessment Act (No. 1) 1930
257. Further amendment relating to offences
258. Principal Act
259. Time for payment of tax
260. Further tax
261. Refunds of tax
262. Application of provisions of Sales Tax Assessment Act (No. 1) 1930
263. Application of amendment
264. Principal Act
265. Time for payment of tax
266. Further tax
267. Refunds of tax
268. Application of provisions of Sales Tax Assessment Act (No. 1) 1930
269. Application of amendment
270. Principal Act
271. Time for payment of tax
272. Further tax
273. Refunds of tax
274. Application of provisions of Sales Tax Assessment Act (No. 1) 1930
275. Application of amendment
276. Principal Act
277. Time for payment of tax
278. Further tax
279. Refunds of tax
280. Application of provisions of Sales Tax Assessment Act (No. 1) 1930
281. Application of amendment
282. Principal Act
283.
284. Further amendment relating to offences
285. Principal Act
286. Interpretation
287.
288. Repeal of section 8
289. Further amendments relating to offences
290. Application
291. Principal Act
292.
293.
294. Tenure of Commissioner and Second Commissioners
295.
296. Delegation
297.
298. Heading to Part III
299. Interpretation
300. Service of summons by post
301. Notice of conviction in absentia
302. Limitation of action to enforce payment of fine
303. Application of other laws
304. Interpretation
305. Applications for issue of certificates
306. Issue of certificates
307. Grounds on which issue of certificates may be refused
308. Repeal of sections 14E and 14F
309. Repeal of section 14HA
310. Repeal of section 14K
311. Repeal of section 14O
312.
313.
314.
315. Powers of taxation officers in relation to references to currency, &c.
316. Further amendment relating to offences
317. Application of amendments
318. Principal Act
319. Interpretation
320. Repeal of sections 5 and 6
321. Annual report
322. Entitlement to interest
323. Amount of interest
324.
325.
326. Certain agreements, &c., to remit additional tax, &c.
327. Repeal of section 14
328. Principal Act
329. Application of Assessment Act
330. Penalty for late payment of tax
331. Request to eliminate undistributed amount
332. Notification of company tax liability
333. Further amendment relating to offences
334. Principal Act
335. Repeal of sections 8 and 9
336. Annual report
337. Due date of payment
338. Penalty for unpaid charge
339. Assessment of charge
340. Commissioner may sue for charge
341.
342. Refunds of charge
343. Persons leaving Australia
344. Liquidators to give notice
345. Payment of charge by legal personal representative
346.
347. Public officer of company
348. Further amendments relating to offences
349. Application of amendments
350. Principal Act
351. Repeal of sections 6 and 7
352. Annual report
353. Certificate by Commissioner as to payment of, or exemption from, tax or previous tax
354.
355. Due date
356. Time to pay-extensions and instalments
357.
358. Assessments
359. Default assessments
360. Notice of assessments
361. Date on which tax payable
362. Commissioner may sue for tax
363.
364. Refunds of tax
365. Substituted service
366. Liquidators to give notice
367. Agent for absentee principal in winding-up of business
368. When tax not paid during lifetime
369. Provision for payment of tax by trustees of deceased person
370. Where no administration of deceased person's estate
371. Recovery of tax paid on behalf of another person
372. Contributions from persons jointly liable
373. Commissioner may collect tax from person owing money to person liable to tax
374. Interpretation
375. Repeal of section 55B
376. Pending reference or appeal not to delay payment of tax, &c.
377.
378. Public officer of company
379. Agents or trustees
380. Person in receipt or control of money for non-resident
381. Further amendments relating to offences
382. Application of amendments
383. Default imprisonment-transitional provisions
384. Deferment for 2 months of increased penalty for unpaid tax, &c.
385. Agreement to remit penalty for unpaid tax, &c.
SCHEDULE 1
SCHEDULE 2
SCHEDULE 3
SCHEDULE 4
SCHEDULE 5
SCHEDULE 6
SCHEDULE 7
SCHEDULE 8
SCHEDULE 9
SCHEDULE 10
SCHEDULE 11
SCHEDULE 12
SCHEDULE 13
SCHEDULE 14
SCHEDULE 15
SCHEDULE 16

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