New South Wales Consolidated Acts
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TAXATION ADMINISTRATION ACT 1996
- As at 1 February 2024
- Act 97 of 1996
TABLE OF PROVISIONS
Long Title
PART 1 - PRELIMINARY
1. Name of Act
2. Commencement
3. Definitions
4. Meaning of "taxation laws"
5. Application of Act to relevant tax-equivalent regime
5A. Application of Act to community development levy
5B. Application of Act to royalties
5C. Application of Act to passenger service levy
6. Act binds the Crown
PART 2 - PURPOSE OF ACT AND RELATIONSHIP WITH OTHER TAXATION LAWS
7. Purpose of Act and relationship with other taxation laws
PART 3 - ASSESSMENT OF TAX LIABILITY
8. General power to make assessment
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
16A. Land tax assessments--special provisions
17. Acceptance of money or return not necessarily an assessment
17A. Valuation of property
PART 4 - REFUNDS OF TAX
18. Entitlement to refund
19. Offset of refund against other liability
20. Windfalls--refusal of refund
PART 5 - INTEREST AND PENALTY TAX
Division 1 - Interest
21. Interest in respect of tax defaults
22. Interest rate
23. Liability to payment of small amounts of interest
24. Interest rate to prevail over interest otherwise payable on a judgment debt
25. Remission of interest
Division 2 - Penalty tax
26. Penalty tax in respect of certain tax defaults
27. Amount of penalty tax
28. Reduction in penalty tax for disclosure before investigation
29. Reduction in penalty tax for disclosure during investigation
30. Increase in penalty tax for concealment
31. Minimum amount of penalty tax
32. Time for payment of penalty tax
33. Remission of penalty tax
33A. Penalty tax relief
PART 6 - RETURNS
Division 1 - General
34. Form of returns
35. Time of lodgment
36. Extending time or period for lodgment
Division 2 - Approval of special tax return arrangements
37. Approval of special tax return arrangements
38. Application for approval
39. Conditions of approval
39A. Registration of approval holders
40. Variation and cancellation of approvals
41. Contravention of approval
42. Stamping of instruments
PART 7 - COLLECTION OF TAX
Division 1 - General
43. Tax payable to the Chief Commissioner
44. Unpaid tax is debt payable to Chief Commissioner
45. Joint and several liability
46. Collection of tax from third parties
47. Arrangements for payment of tax
Division 2 - Recovery of tax from directors and former directors of corporations
47A. Definitions
47B. Liability of directors and former directors of corporation for failure to pay corporate tax liability
47C. Failure to comply with special arrangements
47D. Right of indemnity and contribution
47E. Defences
PART 8 - RECORD KEEPING AND GENERAL OFFENCES
48. Requirement to keep proper records
49. Additional records
50. Inclusion of false or misleading information
51. Accessibility
52. Form of record--English language
53. Period of retention
54. Wilfully destroying records
55. Knowingly giving false or misleading information
56. Deliberately omitting information
57. Failure to lodge documents
58. Falsifying or concealing identity
58A. Tax evasion
59. General defence under Part 8
PART 9 - TAX OFFICERS, INVESTIGATION, COLLECTION OF INFORMATION AND SECRECY PROVISIONS
Division 1 - Tax officers
60. The Chief Commissioner
61. General administration of the taxation laws
61A. Exceptions for general practitioners during relevant period
62. Legal proceedings in Chief Commissioner's name
63. Chief Commissioner may perform functions under Commonwealth Act
64. The Commissioner
65. Other staff
66. Use of consultants and contractors
67. Delegation by Chief Commissioner
68. Authorised officers
69. Identity cards for authorised officers
70. Personal liability
Division 2 - Investigation
71. Circumstances in which investigative powers may be exercised
72. Power to require information, instruments and records, and attendance
73. Access to public records without fee
74. Use and inspection of documents and records provided to Chief Commissioner or authorised officer
75. Power of entry on premises
76. Functions exercisable on entry
77. Search warrant
78. Obstructing Chief Commissioner or authorised officer
79. Impersonating Chief Commissioner or authorised officer
80. Defence of reasonable compliance
Division 2A - Investigations under other laws
80A. Investigations for the purposes of recognised revenue laws
80AA. Investigations in other jurisdictions for the purposes of taxation laws
80B. Arrangements for exercise of functions under non-taxation laws
Division 2B - Collection of information for disclosure to Commonwealth
80C. Definitions
80D. Relationship with other NSW laws
80E. Collection and disclosure of reportable information
80F. Treasurer may direct collection and disclosure to Chief Commissioner
80G. How reportable information may be collected
80H. Enforcement
Division 3 - Secrecy
81. Prohibition on certain disclosures of information by tax officers
82. Permitted disclosures--to particular persons
83. Permitted disclosures--of a general nature
83B. Permitted disclosures--investigation and law enforcement
83C. Permitted disclosures--tax clearance checks
84. Prohibition on secondary disclosures of information
85. Further restrictions on disclosure
85AA. Disclosure of confidential tax information
85A. Disclosures under other laws
PART 10 - OBJECTIONS AND REVIEWS
Division 1 - Objections
86. Objections
87. Grounds for objection
88. Onus of proof and evidence on objection
89. Time for lodging objection
90. Objections lodged out of time
91. Determination of objection
92. Suspension of determination
93. Notice of determination
94. Recovery of tax pending objection
95. Payment of interest following unsuccessful objection
Division 2 - Reviews
96. Review by Civil and Administrative Tribunal
97. Review by Supreme Court
98. (Repealed)
99. Time for making application for review
100. Provisions relating to applications for review
101. Powers of court or tribunal on review
102. Giving effect to decision on review
103. Recovery of tax pending review
103A. Review or appeal by other courts or tribunals
Division 3 - Refund of amounts and payment of interest following successful objection or review
104. Refund of amount
105. Payment of interest
105A. Objections to land valuations
Division 4 - Chief Commissioner may state case
106. Chief Commissioner may state case
Division 5 - Hardship Review Board
106A. Functions of Hardship Review Board
106B. Waiver of tax
106C. Deferral and writing off of tax
106CA. Actions to be taken by Chief Commissioner
106D. (Repealed)
PART 10A - TAX AVOIDANCE SCHEMES
Division 1 - Preliminary
106E. Object of Part
106F. What is a tax avoidance scheme?
106G. Matters relevant to whether scheme is tax avoidance scheme
106H. Meaning of "scheme"
106I. Meaning of "avoid"
Division 2 - Payment of avoided tax
106J. Payment of tax avoided as a result of tax avoidance scheme
106K. When does a liability to pay avoided tax arise?
106L. Reasons for decision to be given
106M. Innocent participants
Division 3 - Promotion of tax avoidance schemes
106N. Promotion of tax avoidance schemes prohibited
106O. Civil penalty for promotion of tax avoidance scheme
106P. When civil penalty not available
106Q. Injunctions
106R. Voluntary undertakings
PART 11 - MISCELLANEOUS PROVISIONS
107. Means and time of payment
108. Adjustments for fraction of a dollar
109. Valuation of foreign currency
110. Writing off of tax
111. Appropriation of Consolidated Fund
111A. Refusal by Chief Commissioner to exercise functions
112. Public officer of corporation
113. Notice of liquidator's appointment
113A. Use of certain information--notice of sale or transfer of land
114. Service of documents on Chief Commissioner
115. Day of service of document or payment of money
116. Service of documents by Chief Commissioner
117. Judicial notice of Chief Commissioner's name and signature
118. Presumption of regularity as to issue of documents
118A. Actions for recovery of tax
119. Evidence of assessment
120. Certificate evidence
121. Liability of directors etc for offences by corporation--offences attracting executive liability
121A. Liability of directors etc for offences by corporation--accessory to the commission of the offences
122. Penalties for corporations
123. Tax liability unaffected by payment of penalty
124. Continuing offences
125. Proceedings for offences
126. Regulations
127. Savings, transitional and other provisions
128. Review of amendments by State Revenue and Fines Legislation Amendment (Miscellaneous) Act 2022
SCHEDULE 1
SCHEDULE 2
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