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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