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TAXATION ADMINISTRATION ACT 2001

- As at 1 October 2018
- Act 72 of 2001

TABLE OF PROVISIONS

           Long Title

   PART 1 - PRELIMINARY

           Division 1 - Introductory provisions

   1.      Short title
   2.      Commencement

           Division 2 - Purpose and application of Act

   3.      Purposes of Act and relationship with revenue laws
   4.      Act binds all persons

           Division 3 - Interpretation

   5.      Definitions
   6.      Revenue laws

   PART 2 - COMMISSIONER OF STATE REVENUE

   7.      Appointment of commissioner
   8.      Commissioner’s functions
   9.      Commissioner’s powers
   10.     Delegations

   PART 3 - ASSESSMENTS OF TAX

           Division 1 - Assessments made by the commissioner

   11.     When commissioner makes an assessment
   12.     Compromise assessments
   13.     Default assessments

           Division 2 - Self assessments

   14.     Making self assessment by lodging return
   14A.    Making self assessment by lodging transaction statement
   15.     Matters to which self assessor must have regard
   16.     Effect of commissioner making an assessment for self assessor

           Division 3 - Reassessments

   17.     Commissioner’s general power to make reassessments
   18.     When commissioner must make reassessment—general
   19.     When commissioner must make reassessment—objections, court decisions or QCAT decisions
   20.     Legal interpretations and practices applying to particular reassessments
   21.     Time for reassessment decreasing liability for tax
   22.     Time for reassessment increasing liability for tax
   23.     Limitation period does not apply to particular reassessments
   24.     Reassessment by self assessors
   25.     Reassessment does not replace previous assessment

           Division 4 - Assessment notices

   26.     Assessment notice to be given to taxpayer

           Division 5 - Other provisions

   27.     Assessments made on available relevant information
   28.     Taxpayer to advise commissioner if liability for tax under assessed

   PART 4 - PAYMENTS AND REFUNDS OF TAX AND OTHER AMOUNTS

           Division 1 - Payments of tax and other amounts

   29.     Methods of payment
   29A.    Requirement for electronic payment
   29B.    Application to withdraw electronic payment notice
   30.     Time for payment of tax
   31.     Time for payment of late payment interest
   32.     Time for payment of other amounts
   33.     Earlier time for payment of tax and other amounts
   34.     Payment arrangements
   35.     Payments by tax agents

           Division 2 - Refunds of tax and other amounts and particular payments to taxpayers

   36.     Refunds made only under this division
   37.     Commissioner to refund tax and other amounts
   38.     Applying amounts to current and future tax liabilities
   39.     General provision about refunds and payments of section 61A interest

           Division 3 - How payments for tax and other amounts are allocated and applied

   40.     When payments are received
   41.     Allocating payments if more than 1 assessment liability
   42.     Application of payments to assessment liability

           Division 4 - Power to waive or write off liability

   43.     Waiver of tax law liability
   44.     Effect of writing off tax law liability

           Division 5 - Recovery of tax and other amounts

              Subdivision 1 - Recovery from taxpayers

   45.     Unpaid amount under tax law is debt
   46.     Recovery proceedings not affected by reassessment
   47.     Joint and several liability

              Subdivision 1A - Registration and release of charges

   47A.    Definition for sdiv 1A
   47B.    Registration of charge over land
   47C.    Release of charge over land
   47D.    Recovery of fees paid by commissioner

              Subdivision 2 - Obligations of administrators and garnishees

   48.     Particular administrators to notify commissioner of appointment
   49.     Administrator’s liability for payment of tax
   50.     Collection of amounts from a garnishee
   51.     Duration of garnishee notice
   52.     Effect of discharge of debt on garnishee notice
   53.     Effect of payment by garnishee

   PART 5 - INTEREST AND PENALTY TAX

           Division 1 - Interest payable to commissioner and penalty tax

              Subdivision 1 - Interest

   54.     Unpaid tax interest
   55.     When particular taxpayers liable for unpaid tax interest
   56.     Unpaid tax interest unaffected by extensions of time
   57.     Application of payments for unpaid tax interest

              Subdivision 2 - Penalty tax

   58.     Liability for penalty tax
   59.     Penalty tax not payable if proceeding for offence started

           Division 2 - Remission of interest and penalty tax

   60.     When commissioner may remit unpaid tax interest and penalty tax

           Division 3 - Interest payable by commissioner

   61.     Interest on particular overpayments following court’s or QCAT’s decision
   61A.    Interest on particular overpayments following commissioner’s decision
   62.     Interest only payable under this division

   PART 6 - OBJECTIONS, REVIEWS AND APPEALS AGAINST ASSESSMENTS

           Division 1 - Objections

   63.     Right to object
   64.     Grounds of objection
   65.     Making objection
   66.     Onus of proof on objection
   67.     Deciding objection
   68.     Notice of decision

           Division 2 - Appeals and reviews

              Subdivision 1 - Right of appeal or review

   69.     Right of appeal or review
   69A.    Effect of making reassessment after appeal or review started

              Subdivision 2 - Appeals to the Supreme Court

   70.     How to start appeal to the Supreme Court
   70A.    Onus on appeal
   70B.    Admissibility of new evidence
   70C.    Deciding appeal

              Subdivision 3 - Reviews by QCAT

   71.     QCAT to decide review on evidence before the commissioner
   72.     Representation of parties before QCAT
   73.     Onus on review
   74.     (Repealed)

           Division 3 - Decisions and determinations not subject to objection, appeal or review

   75.     What is a non-reviewable decision
   76.     Effect of non-reviewable decisions
   77.     Application of Judicial Review Act

   PART 7 - INVESTIGATIONS

           Division 1 - Preliminary

   78.     Declaration of recognised law and corresponding commissioner
   79.     Exercise of powers only for tax law or recognised law

           Division 2 - Investigations under tax laws

              Subdivision 1 - Investigators

   80.     Appointment
   81.     Appointment conditions and limit on powers
   82.     Issue of identity card
   83.     Production of identity card
   84.     When investigator ceases to hold office
   85.     Resignation
   86.     Return of identity card

              Subdivision 2 - Provisions about requiring information, documents and attendance

   87.     Power to require information or documents
   88.     Power to require attendance
   89.     Power to record giving of information

              Subdivision 3 - Entry of places

   90.     Investigator’s power to enter places for investigations
   91.     Entry with consent
   92.     Application for warrant
   93.     Issue of warrant
   94.     Special warrants
   95.     Warrants—procedure before entry

              Subdivision 4 - General powers of investigators on entry to places

   96.     General powers for places

              Subdivision 5 - Provisions about seizing and retaining things

   97.     Power to seize and retain things
   98.     Receipt for retained thing
   99.     Return of retained thing
   100.    Access to retained thing
   101.    Forfeiture of retained thing
   102.    Dealing with forfeited thing

              Subdivision 6 - Miscellaneous provisions

   103.    Investigators may use help and force in exercise of powers
   104.    Access to public records without fee
   105.    Notice of damage
   106.    Compensation

           Division 3 - Investigations for recognised laws

   107.    Commissioner may make reciprocal investigation arrangement
   108.    Conduct of particular reciprocal investigations subject to commissioner
   109.    Identity certificates for reciprocal investigators
   110.    Application of Act to reciprocal investigations

   PART 8 - CONFIDENTIALITY AND COLLECTION OF INFORMATION

           Division 1 - Confidentiality

   111.    Disclosure of confidential information
   112.    Other obligations about disclosure and use of confidential information
   113.    Refusal of disclosure of particular information

           Division 2 - Collection of information for disclosure to Commonwealth

           113A . Definitions for division
           113B . Relationship with other laws
           113C . Commissioner may collect and disclose reportable information
           113D . How reportable information may be collected

   PART 9 - RECORD KEEPING

   114.    Requirement to keep proper records
   115.    Accessibility of records
   116.    Form of records
   117.    Commissioner may require translation or conversion of document or information
   118.    Period for keeping records
   119.    Wilfully damaging records

   PART 10 - ENFORCEMENT AND LEGAL PROCEEDINGS

           Division 1 - Offences and related provisions

   120.    Failure to give notice
   121.    Failure to comply with information or lodgement requirement
   122.    False or misleading documents
   123.    False or misleading information
   124.    Self-incrimination not a reasonable excuse for failure to comply with particular information or lodgement requirement
   125.    Use in legal proceedings of document or information obtained under a recognised law
   126.    Obstruction of person exercising power under tax law
   127.    Impersonation of investigator

           Division 2 - Evidence

   128.    Application of div 2
   129.    Commissioner’s office and signature
   130.    Statement in complaint
   131.    Evidentiary certificates
   132.    Evidentiary provisions for assessments
   133.    Production of copies of documents

           Division 3 - Legal proceedings

   134.    Conducting proceeding for commissioner
   135.    Summary proceedings for offences
   136.    When proceeding must start
   137.    Court may order compliance or payment
   138.    Second or subsequent offence
   139.    Responsibility for acts or omissions of representative
   140.    Liability of executive officer—particular offences committed by corporation
   141.    Treatment of partnerships and unincorporated bodies

   PART 11 - GIVING AND LODGING DOCUMENTS

           Division 1 - Preliminary

   142.    Application of pt 11

           Division 2 - Documents given to the commissioner

   143.    Ways of giving document to commissioner
   143A.   Requirement for electronic communication
   143B.   Application to withdraw electronic communication notice
   144.    When document given to commissioner
   145.    When lodgement requirement complied with

           Division 3 - Documents given by the commissioner

   146.    Giving document to agents of taxpayers, members of partnerships and unincorporated bodies
   147.    Giving document if more than 1 taxpayer liable
   148.    Ways document given by commissioner
   149.    When document given by commissioner

   PART 11A - REGISTRATION OF CHARITABLE INSTITUTIONS

   149A.   Application for registration
   149B.   Decision on application
   149C.   Restrictions on registration
   149D.   Approval of application
   149E.   Refusal of application
   149F.   Later registration
   149G.   Notice of registration
   149H.   Notice of ceasing to be entitled to be registered
   149I.   Cancellation of registration

   PART 12 - MISCELLANEOUS PROVISIONS

   150.    Protection from liability
   150A.   When information requirement complied with
   151.    Extension of date for complying with information or lodgement requirement
   152.    Rounding down
   153.    Approved forms
   153A.   Approved information system
   153B.   Commissioner may arrange for use of an approved information system to make particular decisions
   153C.   Commissioner may require payment of penalty
   154.    Regulation-making power

   PART 13 - REPEAL, SAVINGS AND TRANSITIONAL PROVISIONS

           Division 1 - Repeal of Revenue Laws (Reciprocal Powers) Act 1988

   155.    Act repealed

           Division 2 - Savings and transitional provisions for repealed Stamp Act

              Subdivision 1 - Preliminary

   156.    Definitions for div 2

              Subdivision 2 - Application of this Act and repealed Stamp Act

   157.    Repealed Stamp Act is revenue law for particular provisions
   158.    Confidential information
   159.    Application of s 48 to particular administrators
   160.    Second or subsequent offences

              Subdivision 3 - Miscellaneous provisions

   161.    Office of commissioner
   162.    Reference in Act or document to particular officers
   163.    (Repealed)

           Division 3 - (Repealed)

   PART 14 - TRANSITIONAL PROVISION FOR QUEENSLAND CIVIL AND ADMINISTRATIVE TRIBUNAL (JURISDICTION PROVISIONS) AMENDMENT ACT 2009

   165.    Transfer of appeals from Supreme Court only with consent

   PART 15 - TRANSITIONAL PROVISIONS FOR LAND TAX ACT 2010

   166.    Definition for pt 15
   167.    Repealed Land Tax Act is revenue law
   168.    Existing exempt institutions taken to be registered

   PART 16 - SAVINGS PROVISION FOR REPEALED TOBACCO PRODUCTS (LICENSING) ACT 1988

   169.    Continuation of Tobacco Products Act, s 43

   PART 17 - SAVINGS, TRANSITIONAL AND RELATED PROVISIONS FOR REPEAL OF COMMUNITY AMBULANCE COVER ACT 2003

   170.    Definitions for pt 17
   171.    Repealed Act continues as revenue law
   172.    Community Ambulance Cover Levy Repeal Act is revenue law
   173.    Delegations
   174.    Confidential information

   PART 18 - TRANSITIONAL PROVISION FOR REVENUE AMENDMENT AND TRADE AND INVESTMENT QUEENSLAND ACT 2013

   175.    Application of s 22 for existing reassessments

   PART 19 - TRANSITIONAL PROVISION FOR REVENUE LEGISLATION AMENDMENT ACT 2014

   176.    Application of s 7

   PART 20 - TRANSITIONAL PROVISION FOR PAYROLL TAX REBATE, REVENUE AND OTHER LEGISLATION AMENDMENT ACT 2015

   177.    Application of s 61A
           SCHEDULE 2


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