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TAXATION ADMINISTRATION ACT 2001
- As at 23 June 2023
- 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
6A. References to tax
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
13A. Assessment may be made despite related objections, appeals or reviews
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
28A. Assessments of liability for royalty under the Mineral Resources Act 1989
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
62A. Royalty under Mineral Resources Act 1989
PART 6 - OBJECTIONS, REVIEWS AND APPEALS
Division 1 - Objections
63. Right to object—assessments
63A. Right to object—royalty valuation decisions
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 reassessment or amendment of decision 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
99A. Testing of seized thing for royalty law
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 11B - ROYALTY OPERATIONS
149J. Definitions for part
149K. References to assessment
149L. Refunds
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. (Expired)
Division 3 - Transitional provision for Queensland Civil and Administrative Tribunal (Jurisdiction Provisions) Amendment Act 2009
164. (Expired)
165. Transfer of appeals from Supreme Court only with consent
Division 4 - Transitional provisions for Land Tax Act 2010
166. Definition for div 4
167. Repealed Land Tax Act is revenue law
168. Existing exempt institutions taken to be registered
Division 5 - Savings provision for repealed Tobacco Products (Licensing) Act 1988
169. Continuation of Tobacco Products Act, s 43
Division 6 - Savings, transitional and related provisions for repeal of Community Ambulance Cover Act 2003
170. Definitions for div 6
171. Repealed Act continues as revenue law
172. Community Ambulance Cover Levy Repeal Act is revenue law
173. Delegations
174. Confidential information
Division 7 - Transitional provision for Revenue Amendment and Trade and Investment Queensland Act 2013
175. Application of s 22 for existing reassessments
Division 8 - Transitional provision for Revenue Legislation Amendment Act 2014
176. Application of s 7
Division 9 - Transitional provision for Payroll Tax Rebate, Revenue and Other Legislation Amendment Act 2015
177. Application of s 61A
Division 10 - Transitional provision for Revenue and Other Legislation Amendment Act 2018
178. Application of s 149C to currently registered entities
Division 11 - Transitional provisions for Royalty Legislation Amendment Act 2020
179. Definitions for division
180. Application of ss 13A and 19
181. Assessment for mineral royalty for financial year ending 30 June 2021
182. Application of s 61 (Interest on particular overpayments following court’s or QCAT’s decision)
183. Application of s 61A (Interest on particular overpayments following commissioner’s decision)
184. Application of pt 6 (Objections, reviews and appeals)
185. Application of pt 8 (Confidentiality and collection of information)
186. References to royalty valuation decision
187. (Expired)
Division 12 - Transitional provisions for Revenue Legislation Amendment Act 2023
187. Existing proceedings
188. Proceedings not yet started
SCHEDULE 2
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