South Australian Current Acts

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TAXATION ADMINISTRATION ACT 1996


TABLE OF PROVISIONS

           Long Title

   PART 1--Preliminary

   1.      Short title
   3.      Interpretation
   4.      Meaning of taxation laws
   5.      Meaning of non-reviewable in relation to certain decisions
   6.      Crown bound

   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.      Taxpayer may request assessment
   10.     Reassessment
   11.     Instruments and returns to include all relevant information
   12.     Information on which assessment is made
   13.     Compromise assessment
   14.     Form of assessment and service on taxpayer
   15.     Inclusion of interest and penalty tax in assessments
   16.     Refund resulting from assessment
   17.     Cancellation of assessment

   PART 4--Refunds of tax

   18.     General right to apply for refund
   19.     Application of remaining provisions of Part
   20.     Form of application for refund
   21.     Commissioner may refuse to determine application until information etc provided
   22.     Offset of refund against other liability
   23.     Windfalls--refusal of refund
   24.     Refunds paid out of Consolidated Account

   PART 5--Interest and penalty tax

           Division 1--Interest

   25.     Interest in respect of tax defaults
   26.     Interest rate
   27.     Minimum amount of interest
   28.     Interest rate to prevail over interest otherwise payable on judgment debt
   29.     Remission of interest

           Division 2--Penalty tax

   30.     Penalty tax in respect of certain tax defaults
   31.     Amount of penalty tax
   32.     Minimum amount of penalty tax
   33.     Time for payment of penalty tax
   34.     Remission of penalty tax

   PART 6--Approval of special tax return arrangements

   35.     Approval of special tax return arrangements
   36.     Application for approval
   37.     Conditions of approval
   38.     Variation and cancellation of approvals
   38A.    Gazettal or service of notices
   39.     Effect of approval
   40.     Stamping of instruments

   PART 6A--Tax avoidance schemes

   40A.    Object of Part
   40B.    Payment of tax avoided as a result of tax avoidance scheme
   40C.    Nature of a tax avoidance scheme
   40D.    Matters relevant to whether scheme is tax avoidance scheme
   40E.    Liability to pay avoidance tax
   40F.    Reasons for decision to be given
   40G.    Innocent participants
   40H.    Meaning of scheme
   40I.    Related matter

   PART 7--Collection of tax

   41.     Recovery of tax as debt
   42.     Joint and several liability
   43.     Collection of tax from third parties
   44.     Duties of agents, trustees etc
   45.     Arrangements for payment of tax
   46.     Decisions non-reviewable
   47.     No statute of limitation to apply

   PART 8--Record keeping and general offences

   48.     Requirement to keep proper records
   49.     Commissioner may require specified records to be kept
   50.     False or misleading information in records
   51.     Accessibility of records
   52.     Form of record--English language
   53.     Period of retention
   54.     Damaging or destroying records
   55.     Giving false or misleading information
   56.     Omissions from records, statements or information
   57.     Failure to lodge returns or records
   58.     Falsifying or concealing identity
   59.     Deliberate tax evasion

   PART 9--Tax officers, investigation and secrecy provisions

           Division 1--Tax officers

   60.     Commissioner of State Taxation
   61.     Commissioner has general administration of taxation laws
   62.     Legal proceedings in name of Commissioner
   63.     Commissioner may perform functions under laws of other jurisdictions
   64.     Deputy Commissioners
   65.     Other staff
   66.     Delegation by Commissioner
   67.     Authorised officers
   68.     Identity cards for authorised officers

           Division 2--Investigation

   70.     Power to require information, instruments or records or attendance for examination
   71.     Powers of entry and inspection
   72.     Search warrant
   73.     Use and inspection of instruments or records produced or seized
   74.     Self-incrimination
   75.     Hindering or obstructing authorised officers etc
   76.     Impersonating authorised officer

           Division 2A--Investigations under other laws

   76A.    Investigations for the purposes of corresponding laws
   76B.    Investigations in other jurisdictions for the purposes of taxation laws
   76C.    Instrument of delegation to be produced

           Division 3--Secrecy

   76D.    Application of Division to corresponding laws
   77.     Prohibition of certain disclosures by tax officers
   78.     Permitted disclosure in particular circumstances or to particular persons
   79.     Permitted disclosures of general nature
   80.     Prohibition of disclosures by other persons
   81.     Restriction on power of courts to require disclosure

           Division 4--Collection of information for disclosure to Commonwealth

   81A.    Interpretation
   81B.    Relationship with other laws
   81C.    Collection and disclosure of reportable information
   81D.    Commissioner may direct agency to collect and disclose
   81E.    How reportable information may be collected
   81F.    Enforcement

   PART 10--Objections and appeals

           Division 1--Objections

   82.     Objections
   83.     Grounds of objection
   84.     Objection to reassessment
   85.     Onus on objection
   86.     Time for lodging objection
   87.     Objections lodged out of time
   88.     Determination of objection
   89.     Notice of determination
   90.     Interest to be included in refund resulting from objection
   91.     Recovery of tax pending objection

           Division 2--Appeals

   92.     Right of appeal
   93.     Appeal prohibited unless tax paid
   94.     Time for appeal
   95.     Appeals made out of time
   96.     Grounds of appeal
   97.     Onus on appeal
   98.     Determination of appeal
   99.     Interest to be included in refund resulting from appeal

           Division 3--Exclusion of other proceedings or disputes as to tax liability

   100.    Exclusion of other proceedings or disputes as to tax liability

   PART 11--Miscellaneous

   101.    Means and time of payment
   102.    Adjustments for fractions of dollar
   103.    Valuation of foreign currency
   104.    Writing off of tax
   105.    Public officer of corporation
   106.    Notice of liquidator's appointment
   107.    Service of documents on Commissioner
   108.    Service of documents by Commissioner
   109.    General criminal defence
   110.    Offences by persons involved in management of corporations
   111.    Penalties for corporations
   112.    Continuing offences
   113.    Time for commencement of prosecutions
   114.    Tax liability unaffected by payment of penalty
   115.    Evidence
   116.    Regulations
           SCHEDULE -Transitional provisions
           Legislative history


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