Northern Territory Consolidated Acts

TAXATION ADMINISTRATION ACT 2007

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY MATTERS

   1.      Short title  
   2.      Commencement  
   3.      Interpretation  
   3A.     Taxation law  
   4.      Act binds the Crown  
   5.      Purpose of Act and relationship with other taxation laws  

   PART 2--ADMINISTRATION

           Division 1--Commissioner and staff

   6.      Commissioner  
   7.      Acting Commissioner  
   8.      Deputy Commissioners  
   9.      Other staff  
   10.     Use of consultants and contractors  

           Division 2--Commissioner's role and functions

   11.     Role of Commissioner in administration of taxation laws  
   12.     Legal proceedings in Commissioner's name  
   13.     Commissioner may exercise functions under Commonwealth Act  

           Division 3--Delegation

   14.     Delegation by Commissioner  

           Division 4--Authorised officers

   15.     Authorised officers  
   16.     Identity cards for authorised officers  

           Division 5--Immunity from liability

   17.     Protection from liability  

   PART 3--ASSESSMENT OF TAX LIABILITY

           Division 1--Forms of assessment

   18.     General power to make assessment  
   19.     Information on which assessment is to be based  
   20.     Negotiated assessments  

           Division 2--Reassessment and withdrawal of assessment

   21.     Reassessment  
   22.     Withdrawal of assessment  

           Division 3--Notice of assessment etc.

   23.     Notice of assessment, reassessment or withdrawal of assessment  

           Division 4--Information on which assessment is to be based

   24.     Requirement for full and true disclosure  
   25.     Valuation of property  

           Division 5--Ancillary provisions

   26.     Time as at which tax liability is to be assessed  
   27.     Certain amounts to be rounded down  
   28.     Valuation of foreign currency  
   29.     Validity of assessment  
   30.     Acceptance of money not an assessment  

   PART 4--REFUNDS OF TAX

   31.     Refunds only made under this Part  
   32.     Entitlement to refund  
   33.     Windfalls  

   PART 5--INTEREST AND PENALTY TAX

           Division 1--Interest

   34.     Interest in respect of tax defaults  
   35.     Statutory interest rate  
   36.     Minimum amount of interest  
   37.     Interest rate under this Division to prevail  
   38.     Reduction or remission of interest  

           Division 2--Penalty tax

   39.     Penalty tax in respect of certain tax defaults  
   40.     Imposition etc. of penalty tax  
   41.     Amount of penalty tax  
   42.     Minimum amount of penalty tax  
   43.     Time for payment of penalty tax  
   44.     Remission of penalty tax  

   PART 6--RETURNS

           Division 1--General

   45.     Form of returns  
   46.     Time of lodgement  
   47.     Presumption about person making and signing  
   48.     Modification of requirements relating to returns  

           Division 2--Special arrangements

   49.     Approval of special arrangements  
   50.     Application for approval  
   51.     Conditions of approval  
   52.     Effect of approval  
   52A.    Agent must remit amount collected  
   52B.    Failure to remit amount collected  
   52C.    Redetermination of amount payable  
   52D.    Notice of liability  
   52E.    Payment and recovery of amount payable  
   52F.    Withdrawal of agent determination  

   PART 7--PAYMENT AND RECOVERY OF TAX

           Division 1--Payment of tax

   53.     Payment by cheque  
   54.     Extension of time for payment of tax  
   55.     Power to bring forward the time for payment of tax  
   56.     Instalment arrangements  
   56A.    Application of payment  

           Division 2--Recovery of tax

   57.     Recovery of tax as a debt  
   58.     Joint and several liability  
   59.     Recovery from partnerships and other groups  
   60.     Recovery of tax from third parties  
   61.     Recovery from directors  

           Division 3--Statutory Charges

   62.     Definitions  
   63.     Power to secure tax by registration of statutory charge over land  
   64.     Registration authority may be required to register charge  
   65.     Notification of persons affected by charge  
   66.     Commissioner to give notice  
   67.     Prohibition on dealings  
   68.     Application for order to sell land  
   69.     Order for sale of land  
   70.     Proceeds of sale  
   71.     Other means of enforcement not affected  

           Division 4--Death of taxpayer

   72.     Death of taxpayer  

           Division 5--Waiver of tax

   73.     Waiver of tax  

   PART 8--RECORD KEEPING AND GENERAL OFFENCES

   74.     Requirement to keep proper records  
   75.     Additional records  
   76.     Keeping records that contain misleading information  
   77.     Accessibility  
   78.     Form of record – English language and Australian currency  
   79.     Period of retention  
   80.     Intentional damage to, or destruction of, records  
   81.     Evasion of tax  
   82.     Misleading information and documents  
   83.     Falsifying or concealing information  
   84.     Failure to lodge documents  
   85.     Non-compliance with other requirements of a taxation law  
   86.     General defence under this Part  

   PART 9--INVESTIGATIONS

           Division 1--Preliminary matters

   87.     Definitions  
   88.     Authorised investigations  
   89.     Investigations for purposes of corresponding laws  

           Division 2--Powers of investigation

   90.     Access to public records without fee  
   91.     Power to request information and production of records  
   92.     Power to require person to attend for examination  
   93.     Power to enter premises  
   94.     Search warrants  
   95.     Powers of authorised officers while on premises  

           Division 3--Ancillary provisions

   96.     Authorised officer may obtain assistance  
   97.     Obstructing etc. authorised officer  
   98.     Use of force  
   99.     General defence  
   100.    Self-incrimination  

   PART 10--DISCLOSURE OF INFORMATION

           Division 1--Preliminary matters

   101.    Definitions  

           Division 2--Disclosure of confidential information

   102.    Prohibition on certain disclosures of information by tax officers  
   103.    Obligations of persons (other than tax officers) who gain access to confidential information  
   104.    Compellability of disclosure before court  
   105.    Protection of tax informants  
   106.    Required disclosures of information  

           Division 3--Collection of information for disclosure to Commonwealth

   106A.   Collection and disclosure of reportable information  

   PART 11--OBJECTIONS, REVIEWS AND APPEALS

           Division 1--Preliminary

   107.    Definitions  
   108.    Certain decisions not subject to challenge except in proceedings by way of objection, review or appeal  

           Division 2--Objections

   109.    Right to object  
   110.    How to object  
   111.    Objections lodged out of time  
   112.    Onus on the objector  
   113.    Decision on objection  
   114.    Notice of decision  

           Division 3--Right of review or appeal

   115.    Right of review or appeal  
   116.    Time for making application for review  
   117.    Time for commencing appeal  

           Division 4--Reviews by NTCATNote for Division

   118.    Grounds of review and response and onus on review  
   119.    Transfer of proceedings to Supreme Court  
   120.    Other modifications to application of Northern Territory Civil and Administrative Tribunal Act 2014  

           Division 5--Appeals to Supreme Court

   124.    How to commence appeal  
   125.    Grounds of appeal and response and onus on appeal  
   126.    Admissibility of new evidence  
   127.    Determining appeal  

           Division 6--Other matters

   128.    Objection, review or appeal not to suspend recovery of tax  
   129.    Giving effect to decision on objection, review or appeal  

   PART 13--PROSECUTIONS AND OFFENCE PROVISIONS

           Division 1--Prosecutions

   135.    Time for commencing prosecutions  
   136.    Evidentiary matters  

           Division 2--Offence provisions

   137.    Criminal liability of executive officer of body corporate  
   138.    Further offences  

           Division 3--Effect of criminal penalty

   139.    Effect of criminal penalty  

   PART 14--MISCELLANEOUS

           Division 1--Appropriation

   140.    Appropriation of Central Holding Authority  

           Division 2--Notice of certain appointments to be given

   141.    Notice of appointment of administrator or liquidator  

           Division 3--Service of documents

   142.    Service of documents on Commissioner  
   143.    Time of service  
   144.    Service of documents by Commissioner  
   145.    Service on an agent and other forms of subrogated service  

           Division 4--Evidence

   146.    Judicial notice of Commissioner's name and signature  
   147.    Presumption of regularity as to issue of documents  
   148.    Evidentiary value of notice or certificate  
   149.    Certificate evidence  

           Division 5--Regulations

   150.    Regulations  

   PART 15--TRANSITIONAL PROVISIONS FOR TAXATION ADMINISTRATION ACT 2007

   151.    Definitions  
   152.    Administration  
   153.    Investigators  
   154.    Assessments  
   155.    Refunds of tax  
   156.    Interest and penalty tax  
   157.    Special arrangement for filing returns or paying tax  
   158.    Collection and recovery of tax  
   159.    Records  
   160.    Investigations  
   161.    Disclosure of information  
   162.    Objections and appeals  
   163.    Offences  
   164.    Evidence  
   165.    Substantive criminal law unaffected by this Part  

   PART 16--TRANSITIONAL MATTERS FOR REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2010

   166.    Application  

   PART 17--TRANSITIONAL MATTERS FOR STATUTE LAW AMENDMENT (DIRECTORS' LIABILITY) ACT 2015

   167.    Offences – before and after commencement  

   PART 18--TRANSITIONAL MATTERS FOR STATUTE LAW AMENDMENT (NTCAT CONFERRAL OF JURISDICTION) ACT 2023

   168.    Definitions  
   169.    Right of appeal or review for existing objection decisions  
   170.    Appeals to former Tribunal not determined before commencement  
   171.    Appeals against objection decisions not determined by Supreme Court before commencement  
   172.    Appeals against decisions of former Tribunal not commenced before commencement  
   173.    Appeals against decisions of former Tribunal not determined before commencement  
   174.    Remittal of matters to NTCAT on appeals determined after commencement  
           ENDNOTES