Australian Capital Territory Numbered Acts
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TAXATION ADMINISTRATION ACT 1999 (NO. 4 OF 1999)
TABLE OF PROVISIONS
Long Title
PART I--PRELIMINARY
1. Short title
2. Commencement
3. Interpretation
4. Meaning of “tax laws”
5. Act binds the Crown
PART II--PURPOSE OF ACT AND RELATIONSHIP WITH OTHER TAX LAWS
6. Purpose of Act and relationship with other tax laws
PART III--ASSESSMENT OF TAX LIABILITY
7. General power to make assessment
8. Tax avoidance schemes made ineffective
9. Reassessment
10. Requirement for full and true disclosure of relevant facts and circumstances
11. Information on which assessment is made
12. Compromise assessment
13. Withdrawal of assessment
14. Notice of assessment, reassessment or withdrawal of assessment
15. Inclusion of interest and penalty tax in notice of assessment
16. Validity of assessment
17. Acceptance of money not necessarily an assessment
18. Remissions of tax
PART IV--REFUNDS OF TAX
19. Entitlement to refund
20. Offset of refund against other tax liability
21. Limitation of refunds of revenue amounts
22. Judgments for the recovery of revenue amounts
23. No recovery of revenue amounts following non-legislative change in law
24. Characterisation
PART V--INTEREST AND PENALTY TAX
Division 1--—Interest
25. Interest in respect of tax defaults
26. Interest rate
27. No interest is imposed if the amount would be small
28. Interest rate to prevail over interest otherwise payable on a judgment debt
29. Remission of interest
Division 2--—Penalty tax
30. Penalty tax in respect of certain tax defaults
31. Amount of penalty tax
32. Reduction in penalty tax for voluntary disclosure
33. Reduction in penalty tax for disclosure before investigation
34. Increase in penalty tax for concealment
35. Minimum amount of penalty tax
36. Time for payment of penalty tax
37. Remission of penalty tax
PART VI--RETURNS
Division 1--—General
38. Form of returns
39. Time of lodgment
40. Variation of time for lodgment of return or of period covered by return
41. Authenticity of returns
Division 2--—Special arrangements for making returns and paying tax
42. Special arrangements for classes of persons
43. Special arrangements for individual applicants
44. Conditions of approval
45. Variation and cancellation of approvals
46. Taxpayers and agents must comply with conditions
47. Stamping of instruments
PART VII--COLLECTION OF TAX
48. Tax payable to the Commissioner
49. Costs of recovery are payable to the Commissioner
50. Joint and several liability
51. Time for payment of tax
52. Arrangements for payment of tax
53. Duties of agents, trustees etc.
54. Collection of tax from third parties
55. Money held for non-residents
56. Enforcement of payment orders
PART VIII--RECORD KEEPING AND GENERAL OFFENCES
57. Requirement to keep proper records
58. Additional records
59. Failure to keep proper records
60. Reckless or deliberate failure to keep proper records
61. Keeping accounts or records intended to deceive
62. Accessibility
63. Records must be accessible in English
64. Period of retention
65. Avoidance of tax
66. Giving false or misleading information
67. Failure to lodge documents
68. Falsifying or concealing identity
69. General defence to a charge under a tax law
70. Penalties for second and subsequent offences against certain provisions
71. Orders to comply with requirements
72. Orders to pay additional amounts
PART IX--TAX OFFICERS, INVESTIGATION AND SECRECY PROVISIONS
Division 1--—Tax officers
73. The Commissioner
74. General administration of the tax laws
75. Commissioner may perform functions under Commonwealth Act
76. Other staff
77. Use of consultants and contractors
78. Delegation by Commissioner
79. Authorised officers
80. Identity cards for authorised officers
81. Personal liability
Division 2--—Powers of investigation
82. Power to require information, instruments or records or attendance for examination
83. Powers of entry and inspection
84. Search warrant
85. Use and inspection of documents and records produced or seized
86. Use of goods produced or seized
87. Self-incrimination
88. Hindering or obstructing authorised officers etc.
89. Impersonating authorised officer
90. Access to public records without fee
91. Co-operative agreements
92. Investigation at request of reciprocating jurisdiction
93. Disclosure of information to a reciprocating jurisdiction
Division 4--—Secrecy
94. Interpretation
95. Tax officers shall respect confidentiality
96. Permitted disclosures of a general nature
97. Permitted disclosures to particular persons
98. Prohibition on secondary disclosures of information
99. Further restrictions on disclosure
PART X--OBJECTIONS AND APPEALS
Division 1--—Objections
100. Objection
101. Grounds for objection
102. Time for lodging objection
103. Objections lodged out of time
104. Determination of objection
105. Notice of determination
106. Recovery of tax pending objection or appeal
Division 2--—Appeals to the Tribunal
107. Right of appeal to the Tribunal
108. Grounds of appeal
109. Giving effect to decision on appeal
110. Interest payable on amounts to be paid by taxpayer
111. Interest payable on refunds
PART XI--MISCELLANEOUS PROVISIONS
112. Membership of groups
113. Primary groups of corporations
114. Primary groups arising from the use of common employees
115. Primary groups of commonly controlled businesses
116. Smaller primary groups are subsumed under larger groups
117. Public officer of body corporate
118. Liability of directors or other officers
119. Offences by persons involved in management of bodies corporate
120. Prosecution of bodies corporate
121. Notice of appointment of liquidators etc.
122. Means and time of payment
123. Adjustments of amounts
124. Valuation of foreign currency
125. Appropriation of public money
126. Notification of decisions
127. Service of documents on Commissioner
128. Day of service of document or payment of money
129. Service of documents by Commissioner
130. Judicial notice of Commissioner's name and signature
131. Presumption of regularity as to issue of documents
132. Legal proceedings in Commissioner's name
133. Evidence of claim
134. Evidence of assessments and determinations
135. Commissioner may certify copies of documents
136. Certificate evidence
137. Evidence of previous convictions
138. Tax liability unaffected by payment of penalty
139. Determination of amounts payable under tax laws
140. Regulations
SCHEDULE 1
SCHEDULE 2
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