Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Purpose  
   2.      Commencement  
   3.      Definitions  
   4.      Meaning of taxation laws  
   5.      Meaning of non-reviewable in relation to certain decisions  
   6.      Act binds the Crown  

   PART 2--RELATIONSHIP WITH OTHER TAXATION LAWS

   7.      Relationship with other taxation laws  

   PART 3--ASSESSMENT OF TAX LIABILITY

   8.      General power to make assessment  
   9.      Reassessment  
   10.     Instruments and returns to include all relevant information  
   11.     Information on which assessment is made  
   12.     Compromise assessment  
   12A.    Deemed assessment  
   13.     Withdrawal of assessment  
   14.     Notice of assessment or withdrawal of assessment  
   14A.    Notice of certain joint assessments  
   15.     Inclusion of interest and penalty tax in notice of assessment  
   16.     Receipt of tax is not an assessment  
   17.     Validity of assessment  

   PART 4--REFUNDS OF TAX

   18.     Application of Part  
   19.     Application for refunds  
   20.     When must Commissioner make a refund?  
   20A.    Offset of refund against other liability  
   21.     What happens if Commissioner refuses a refund?  
   22.     Windfalls—refusal of refund  
   23.     Application of section 22 to proceedings  

   PART 5--INTEREST AND PENALTY TAX

           Division 1--Interest

   24.     Interest in respect of tax defaults  
   25.     Interest rate  
   26.     Minimum amount of interest  
   27.     Interest rate to prevail over interest otherwise payable on a judgment debt  
   28.     Remission of interest  

           Division 2--Penalty tax

   29.     Penalty tax in respect of certain defaults  
   30.     Amount of penalty tax[1]  
   31.     Reduction in penalty tax for disclosure before or during investigation[2]  
   32.     Increase in penalty tax for concealment[3]  
   33.     Minimum amount of penalty tax  
   34.     Time for payment of penalty tax  
   35.     Remission of penalty tax  

   PART 6--RETURNS

           Division 1--General

   36AA.   Types of returns  
   36.     Form of returns  
   37.     Time of lodgment  
   38.     Extending time or period for lodgment  

           Division 2--Approval of special tax return arrangements

   39.     Approval of special tax return arrangements  
   40.     Application for approval  
   41.     Conditions of approval  
   42.     Gazettal or service of notices  
   43.     Effect of approval  
   43A.    Stamping of instruments  

   PART 7--COLLECTION OF TAX

   44.     Tax payable to the Commissioner  
   45.     Recovery of tax  
   46.     Contributions from joint taxpayers  
   47.     Collection of tax from third parties  
   48.     Indemnification of third party  
   49.     Arrangements for payment of tax  
   49A.    Order for tax agent to account for tax  

   PART 8--RECORD KEEPING AND GENERAL OFFENCES

   50.     Requirement to keep proper records  
   51.     Additional records  
   52.     Inclusion of false or misleading information in records  
   53.     Accessibility  
   54.     Form of record—English language  
   55.     Period of retention  
   56.     Wilfully destroying records  
   57.     Giving false or misleading information to tax officers  
   58.     Deliberately omitting information  
   59.     Failure to lodge documents  
   60.     Falsifying or concealing identity  
   61.     Tax evasion  

   PART 9--TAX OFFICERS, INVESTIGATION, SECRECY AND PROPERTY CLEARANCE CERTIFICATES

           Division 1--Tax officers

   62.     The Commissioner  
   63.     General administration of the taxation laws  
   64.     Legal proceedings in Commissioner's name  
   65.     Commissioner may perform functions under Commonwealth Act  
   66.     Deputy and Assistant Commissioners  
   67.     Other staff  
   68.     Use of consultants and contractors  
   69.     Delegation by the Commissioner  
   70.     Authorised officers  
   71.     Identity cards for authorised officers  

           Division 2--Investigation

   72.     Circumstances in which investigative powers may be exercised  
   73.     Power to require information, documents and things, and attendance  
   73A.    Powers of Supreme Court if non-compliance with section 73  
   74.     Access to public records without fee  
   75.     Use and inspection of documents and things provided to the Commissioner or an authorised officer  
   76.     Powers of entry  
   77.     Search warrant  
   78.     Announcement before entry  
   79.     Copy of warrant to be given to occupier  
   80.     Use of equipment to examine or process things  
   81.     Use or seizure of electronic equipment at premises  
   82.     Compensation for damage to electronic equipment  
   83.     Copies to be given  
   84.     Return of documents and things  
   85.     Magistrates' Court may extend period  
   86.     Power of authorised officer to require information or documents  
   87.     Self-incrimination  
   88.     Obstruction of Commissioner or an authorised officer  
   89.     Impersonating Commissioner or authorised officer  
   90.     Defence of reasonable compliance  

           Division 2A--Investigations for the purposes ofrecognised laws

   90A.    Investigations by and on behalf of corresponding Commissioner  
   90B.    Exercise of functions under Division 2  
   90C.    Transfer of documents or things seized under investigations for recognised jurisdiction  
   90D.    Investigations by Commissioner in another jurisdiction  
   90E.    Certificate of authority  

           Division 2B--Collection of information for disclosure to the Commonwealth and for taxation law purposes

   90F.    Relationship with other laws  
   90G.    Collection and disclosure of reportable information  
   90H.    How reportable information may be collected  

           Division 3--Secrecy

   91.     Prohibition on certain disclosures of information by tax officers  
   92.     Permitted disclosures to particular persons or for particular purposes  
   93.     Permitted disclosures of a general nature  
   94.     Prohibition on secondary disclosures of information  
   95.     Further restrictions on disclosure  

           Division 4--Property clearance certificates

   95AA.   Property clearance certificates  

   PART 9A--EMERGENCY TAX RELIEF

   95A.    Definitions  
   95B.    Commissioner to give effect to emergency tax relief measures  
   95C.    Refund of tax paid  
   95CA.   Offset of tax relief measure against other liability  
   95D.    No action  

   PART 10--OBJECTIONS, REVIEWS AND APPEALS

           Division 1--Objections

   96.     Objection  
   97.     Grounds for objection  
   98.     Onus of proof on objection  
   99.     Time for lodging objection  
   100.    Objections lodged out of time  
   100A.   Objections concerning the value of property  
   100B.   Objections concerning assessments of growth areas infrastructure contributions  
   101.    Determination of objection  
   102.    Suspension of determination  
   103.    Notice of determination  
   104.    Recovery of tax pending objection, review or appeal  
   105.    Payment of interest following unsuccessful objection  

           Division 2--Reviews and appeals

   106.    Right of review or appeal  
   107.    Request for further and better particulars  
   108.    Must tax be paid before a review or appeal is determined?  
   109.    Grounds of review or appeal  
   110.    Onus on review or appeal  
   111.    Referral to Tribunal[5]  
   112.    Supreme Court appeals  
   114.    Giving effect to decision on review or appeal  

           Division 3--Refund of amounts and payment of interest following successful objection,review or appeal

   115.    Refund of amount  
   116.    Interest and successful objection, review or appeal  

   PART 10A--FEASIBILITY STUDIES

   116A.   Power to conduct feasibility study  
   116B.   Power to require information for feasibility study  
   116C.   Protection against self-incrimination  
   116D.   Use of information obtained for feasibility study  
   116E.   Prohibition on disclosures of information obtained for feasibility study  
   116F.   Information not admissible as evidence  
   116G.   Permitted disclosure for purposes of this Part  
   116H.   Disclosures of a general nature  
   116I.   Secondary disclosure of information disclosed under this Part  

   PART 11--MISCELLANEOUS PROVISIONS

   117.    Means and time of payment  
   118.    Adjustments for fraction of a dollar  
   119.    Valuation of foreign currency  
   120.    Rewards  
   121.    Appropriation of Consolidated Fund  
   122.    Public officer of body corporate  
   123.    Service of documents on Commissioner  
   125.    Service of documents by Commissioner  
   125A.   When is service effective?  
   126.    Presumption of regularity as to issue of documents  
   127.    Evidence of assessment  
   128.    Certificate evidence  
   129.    Copies of and extracts from certain documents  
   129A.   Recovery by the Commissioner of overpayments  
   130.    Offences by officers of bodies corporate  
   130A.   Criminal liability of officers of bodies corporate—accessorial liability  
   130B.   Criminal liability of officers of bodies corporate—failure to exercise due diligence  
   130C.   Criminal liability of officers of bodies corporate—failure to exercise due diligence (legal burden of proof)  
   131.    Offences by partnerships etc.  
   132.    Tax liability unaffected by payment of penalty  
   133.    Continuing offences  
   134.    Time for commencing prosecutions  
   135.    Supreme Court—limitation of jurisdiction  
   136.    Regulations  
   137.     Savings, transitional and other provisions  
   138.    Transitional provision—Statute Law Amendment (Directors' Liability) Act 2013  
           SCHEDULE 1
           ENDNOTES