Australian Capital Territory Current Acts

TAXATION ADMINISTRATION ACT 1999

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

   1.      Name of Act  
   2.      Dictionary  
   3A.     Notes  
   4.      Meaning of tax law  
   5.      Act binds Territory  
   5A.     Offences against Act—application of Criminal Code etc  

   PART 2--PURPOSE OF ACT AND RELATIONSHIP WITH OTHER TAX LAWS

   6.      Purpose of Act and relationship with other tax laws  

   PART 3--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  
   11.     Information on which assessment is made  
   12.     Compromise assessment  
   13.     Withdrawal of assessment  
   14.     Notice of assessment, reassessment or withdrawal of assessment  
   14A.    Notice of assessment—multiple blocks or sections in parcel  
   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 3A--CHARITABLE ORGANISATIONS

           Division 3A--.1 Preliminary

   18A.    Meaning of organisation—pt 3A  
   18B.    Meaning of charitable organisation  
   18C.    Meaning of excluded organisation—pt 3A  
   18D.    Determining the purpose of organisation  

           --Division 3A.2 Beneficial organisation determinations

   18E.    Beneficial organisation determinations—application  
   18F.    Beneficial organisation determinations—decision  
   18G.    Beneficial organisation determinations—effect  

   PART 4--REFUNDS OF TAX

   19.     Entitlement to refund  
   19A.    Application for 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  
   24.     Characterisation  

   PART 5--INTEREST AND PENALTY TAX

           Division 5.1--Interest

   25.     Interest in relation to tax defaults  
   26.     Interest rate  
   27.     No interest imposed if amount would be small  
   28.     Interest rate to prevail over interest otherwise payable on a judgment  
   29.     Remission of interest  

           Division 5.2--Penalty tax

   30.     Penalty tax in relation to 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 6--RETURNS

           Division 6.1--General

   39.     Time of lodgment  
   40.     Variation of time for lodgment of return or of period covered by  
   41.     Authenticity of returns  

           Division 6.2--Special arrangements for making returns and paying tax

   42.     Special arrangements for classes of people  
   43.     Special arrangements for individual applicants  
   44.     Conditions of approval  
   45.     Variation and cancellation of approvals  
   46.     Taxpayers and agents must comply with conditions  

   PART 7--COLLECTION OF TAX

           Division 7.1--General

   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 nonresidents  
   56.     Enforcement of payment orders  

           Division 7.2--Recovery of tax from directors of corporations

   56A.    Definitions for div 7.2  
   56B.    Liability of directors and former directors for amounts of tax  
   56C.    Failure to comply with arrangement for payment  
   56D.    Right of indemnity of director or former director  
   56E.    Defence to proceeding for recovery of tax from director or former  

           Division 7.3--Tax in arrears—recovery measures

   56F.    Application—div 7.3  
   56G.    Definitions—div 7.3  
   56H.    Tax payable is charge on land  
   56HA.   Recovery of tax from mortgagee  
   56I.    Notice of tax in arrears  
   56J.    Sale of land for nonpayment of tax  
   56K.    Application may relate to more than one parcel  
   56L.    Creation of charge on other land  
   56M.    Registered charge on other land takes priority  
   56N.    Recovery of tax from mortgagee of other land  

   PART 8--RECORD KEEPING AND GENERAL OFFENCES

           Division 8.1--Record keeping

   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 record to be kept  

           Division 8.2--General offences

   65.     Avoidance of tax  
   67.     Failure to lodge documents  
   68.     Falsifying or concealing identity  

           Division 8.3--Supplementary offence provisions

   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 9--TAX OFFICERS, INVESTIGATION AND SECRECY PROVISIONS

           Division 9.1--Tax officers

   73.     The commissioner  
   73A.    Appointment of acting commissioner  
   74.     General administration of the tax laws  
   75.     Commissioner authorised to exercise functions of Territory taxation officer under  
   77.     Use of consultants and contractors  
   78.     Delegation by commissioner  
   79.     Authorised officers  
   80.     Identity cards for authorised officers  
   81.     Personal liability  

           Division 9.2--Powers of investigation

   82.     Power to require information, instruments or records or attendance for  
   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.     Failing to comply with requirement of inspector  
   90.     Access to public records without fee  

           Division 9.2A--Authorised valuers

   90A.    Definitions—div 9.2A  
   90B.    Appointment of authorised valuers  
   90C.    Authorised valuers—functions  
   90D.    Authorised valuers—identity cards  
   90E.    Power to enter premises  
   90F.    Production of identity card  
   90G.    Consent to entry  
   90H.    General powers on entry to premises  

           Division 9.3--Cooperation with other jurisdictions

   91.     Cooperative agreements  
   92.     Investigation at request of reciprocating jurisdiction  
   93.     Disclosure of information to a reciprocating jurisdiction  

           Division 9.4--Secrecy

   94.     Meaning of tax officer for div 9.4  
   95.     Tax officers to respect confidentiality  
   96.     Permitted disclosures of general nature  
   97.     Other permitted disclosures  
   98.     Prohibition on secondary disclosures of information  
   99.     Restrictions on disclosures to courts and tribunals  

   PART 10--OBJECTIONS AND REVIEWS

           Division 10.1--Objections

   100.    Objection  
   101.    Grounds for objection  
   102.    Time for lodging objection  
   103.    Objections lodged out of time  
   104.    Determination of objection  
   105.    Recovery of tax pending objection or review  

           Division 10.2--Notification and review of decisions

   107.    Definitions—div 10.2  
   107A.   Meaning of reviewable decision etc—div 10.2  
   107B.   Internal review notices  
   108.    Reviewable decision notices  
   108A.   Applications for review  
   108B.   Grounds of review  
   109.    Giving effect to ACAT decision  

           Division 10.3--Interest

   110.    Interest payable on amounts to be paid by taxpayer  
   111.    Interest payable on refunds  

   PART 11--MISCELLANEOUS PROVISIONS

           Division 11.2--Treatment of bodies corporate

   117.    Public officer of body corporate  
   118.    Liability of directors or other officers  
   119.    Offences by people involved in management of bodies corporate  
   120.    Prosecution of bodies corporate  
   121.    Notice of appointment of liquidators etc  

           Division 11.3--Payments

   122.    Means and time of payment  
   123.    Adjustments of amounts  
   124.    Valuation of foreign currency  
   125.    Appropriation of public money  

           Division 11.4--Notices and service of documents

   127.    Service of documents on commissioner  
   128.    Day of service of document or payment of money  
   129.    Service of documents by commissioner  

           Division 11.5--Proceedings and evidence

   131.    Presumption of regularity about 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  

           Division 11.5A--Revenue measures—deferral, exemption and rebate schemes

   137A.   Definitions—div 11.5A  
   137B.   Application—div 11.5A  
   137D.   Deferral scheme  
   137E.   Exemption scheme  
   137F.   Rebate scheme  

           Division 11.6--Miscellaneous

   138.    Tax liability unaffected by payment of penalty  
   139.    Determination of amounts payable under tax laws  
   139A.   Determination of fees  
   140.    Regulation-making power  
           SCHEDULE 1
           SCHEDULE 2
           DICTIONARY
           ENDNOTES