TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986

Commonwealth Numbered Acts

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TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986

TABLE OF PROVISIONS

Long Title

1. Short title
2. Commencement
3. Principal Act
4. Divisions
5. Principal Act
6. Interpretation
7. Secrecy
8. Review of revocation of authority
9. Objections to assessments and decisions
10.
11. Pending appeal or reference not to affect assessment, &c.
12. Adjustment of duty or tax after appeal
13. Evidence of assessments
14. Appearances by Commissioner and Registrar
15. Principal Act
16. Interpretation
17. Secrecy
18. Interpretation
19. Objections
20.
21. Decision of Supreme Court
22. Repeal of section 27
23. Appeals from Supreme Court and Federal Court
24. Practice and procedure of Supreme Courts
25.
26. Variation of prescribed decisions
27. Repeal of section 32
28. Evidence
29. Principal Act
30. Application of Part I and Part II in relation to income tax
31. Application of Part I and Part II in relation to fringe benefits tax
32. Principal Act
33. Interpretation
34. Application of Part
35. Values of shares and stock
36. Objections
37.
38. Appeal from orders under section 27E
39. Case stated to Federal Court of Australia
40.
41. Pending review or appeal not to affect assessment
42. Repeal of section 28C
43. Practice and procedure of Supreme Courts
44. Release from liability for duty in cases of hardship
45. Principal Act
46. Secrecy
47. Arrangements to avoid or reduce fringe benefits tax
48.
49. Where no administration of deceased employer's estate
50. Unregistered tax agents not to charge fees
51. Preparation of returns, &c., on behalf of registered tax agents
52. Evidence
53. Release of employers in cases of hardship
54. Interpretation
55. Principal Act
56. Application of Assessment Act in relation to Commonwealth employment
57. Principal Act
58. Interpretation
59. Officers to observe secrecy
60. Value of gift
61. Objections
62.
63. Appeals
64. Case stated to Federal Court of Australia
65.
66. Pending review or appeal not to affect assessment
67. Repeal of section 38
68. Practice and procedure of Supreme Courts
69. Principal Act
70. Interpretation
71. Officers to observe secrecy
72. Promoters recoupment tax
73. Tax benefit not allowable in respect of certain recouped expenditure
74. Reviews and appeals
75. Consequential adjustments to assessable income and allowable deductions
76. Reviews and appeals
77. Cancellation of tax benefits, &c.
78. Repeal of Division
79. Objections
80.
81. Grounds of objection and burden of proof
82. Repeal of sections 191 and 192
83. Powers of Tribunal
84. Repeal of sections 194, 195 and 196
85. Practice and procedure of Supreme Courts
86. Repeal of section 197
87. Case stated to Federal Court of Australia
88. Order of Court on appeal
89.
90. Pending review or appeal not to affect assessment
91. Repeal of section 202
92. Assessment where no administration
93. Review of decisions
94. Notification and review of decisions
95. Cancellation or suspension of registration of tax agents
96. Unregistered tax agents not to charge fees
97. Preparation of returns, &c., on behalf of registered tax agents
98. Release of taxpayers from liability in cases of hardship
99. Principal Act
100. Interpretation
101. Repeal of sections 15A, 25A and 25B
102. Review by Tribunal
103.
104.
105. Regulations
106. Principal Act
107. Disclosure of information
108. Principal Act
109. Interpretation
110. Officers to observe secrecy
111. Alternative basis for rebate for 1968-69 because of currency devaluation
112. Review of base period export sales
113. Review of amounts added to value of export sales for base period under section 16D
114. Provision for payment of tax by executors and administrators
115. Repeal of section 38
116. Objections
117.
118. Pending review or appeal not to affect assessment, &c.
119. Release of employers in cases of hardship
120. Principal Act
121. Interpretation
122. Secrecy
123. Where no administration of estate of deceased employer
124. Repeal of sections 37A and 38
125. Objections
126.
127. Pending review or appeal not to affect assessment, &c.
128. Repeal of section 41A
129. Release of employers in cases of hardship
130. Regulations
131. Principal Act
132. Interpretation
133. Officers to observe secrecy
134. Further tax
135.
136. Provision for payment of tax by executors, &c.
137. Repeal of section 39
138.
139.
140. Pending review or appeal not to affect assessment, &c.
141. Repeal of section 44
142. Practice and procedure of Supreme Courts
143. Repeal of section 44B
144. Penalty tax where certain anti-avoidance provisions apply
145.
146. Regulations
147. Principal Act
148. Further tax
149.
150. Application of provisions of Sales Tax Assessment Act (No. 1)
151. Principal Act
152. Further tax
153.
154. Application of provisions of Sales Tax Assessment Act (No. 1)
155. Principal Act
156. Further tax
157.
158. Application of provisions of Sales Tax Assessment Act (No. 1)
159. Principal Act
160. Further tax
161.
162. Application of provisions of Sales Tax Assessment Act (No. 1)
163. Principal Act
164. Further tax
165.
166. Application of provisions of Sales Tax Assessment Act (No. 1)
167. Principal Act
168. Further tax
169.
170. Application of provisions of Sales Tax Assessment Act (No. 1)
171. Principal Act
172. Further tax
173.
174. Application of provisions of Sales Tax Assessment Act (No. 1)
175. Principal Act
176. Further tax
177.
178. Application of provisions of Sales Tax Assessment Act (No. 1)
179. Principal Act
180. Further tax
181.
182. Application of provisions of Sales Tax Assessment Act (No. 1)
183. Principal Act
184. Further tax
185.
186. Application of provisions of Sales Tax Assessment Act (No. 1)
187. Principal Act
188.
189. Refunds of tax
190. Principal Act
191. Interpretation
192. Interpretation
193. Objections
194.
195. Repeal of section 14P
196.
197.
198. Regulations
199. Principal Act
200. Interpretation
201. Principal Act
202. Interpretation
203. Application of Assessment Act
204. Principal Act
205. Interpretation
206. Secrecy
207. Where no administration of deceased person's estate
208. Repeal of sections 55A and 55C
209. Objections
210.
211. Pending review or appeal not to affect assessment
212. Repeal of section 60A
213. Interpretation
214. Transfer of members of Boards
215. Remuneration and allowances
216. Amendments concerning additional tax assessments
217. Sales Tax objections and requests for reference
218. Extended periods for lodging objections
219. Amended assessments
220. Period for requesting reference
221. Extensions of time for lodging objections or requests for reference
222. Requests made but not referred before 1 July 1986
223. Hearings
224. Appeal rights
225. Other references to Boards of Review
226. Supreme Court appeals
227. Evidentiary provisions in respect of sales tax assessments
228. Relief Boards
229. Refund of fees
230. Repeal of certain laws
231. Continued application of certain secrecy provisions
232. Regulations
SCHEDULE

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