AustLII Tasmanian Consolidated Acts

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- Act 74 of 1997
- Royal Assent 14 January 1998


           Long Title

   PART 1 - Preliminary

   1.      Short title
   2.      Commencement
   3.      Interpretation
   4.      Meaning of taxation laws
   5.      Non-reviewable decisions
   6.      Act binds Crown

   PART 2 - Tax officers

   7.      Commissioner
   8.      Functions and powers of Commissioner
   9.      Functions and powers under Commonwealth Act
   10.     Legal proceedings
   11.     Deputy or Assistant Commissioner
   12.     Other staff
   13.     Consultants and contractors
   14.     Delegation
   15.     Authorised officers
   16.     Identity cards
   17.     Personal liability

   PART 3 - Assessment of tax liability

   18.     General power to make assessment
   19.     Reassessment
   19A.    Effect on assessment of change in interpretation
   20.     Instruments and returns to include all relevant information
   20A.    Commissioner may require information to be provided
   21.     Information on which assessment is made
   22.     Compromise assessment
   23.     Withdrawal of assessment
   24.     Notice of assessment or withdrawal of assessment
   25.     Receipt of tax is not assessment
   26.     Validity of assessment

   PART 4 - Refunds of tax

   27.     Application of Part
   28.     Application for refund
   29.     Refund
   29AA.   Effect on refund of change in interpretation
   29A.    Payment of interest
   30.     Recovery of overpaid amounts
   31.     Refusal to refund
   32.     Reimbursement after refund
   33.     Application of certain sections

   PART 5 - Interest and penalty tax Division 1 - Interest

   34.     Interest in respect of tax defaults
   34A.    Imposition of interest where making of duty assessment delayed
   35.     Interest rate
   36.     Minimum amount of interest
   37.     Interest rate prevails over other interest
   38.     Remission of interest

           Division 2 - Penalty tax

   39.     Penalty tax in respect of certain tax defaults
   40.     Amount of penalty tax
   41.     Reduction in penalty tax for disclosure
   42.     Increase in penalty tax for concealment
   43.     Minimum amount of penalty tax
   44.     Time for payment of penalty tax
   45.     Remission of penalty tax

   PART 6 - Returns Division 1 - General

   46.     Form of returns
   47.     Time of lodgment
   48.     Extending time or period for lodgment

           Division 2 - Approval of special tax return arrangements

   49.     Approval of special tax return arrangements
   50.     Application for approval
   51.     Conditions of approval
   52.     Effect of approval
   53.     Stamping of instruments

   PART 7 - Collection of tax

   54.     Tax payable to Commissioner
   54A.    Payment to authorised person or body
   55.     Recovery of tax, &c.
   56.     Joint and several liability
   57.     Collection of tax from third parties
   58.     Indemnification of third party
   59.     Arrangements for payment of tax
   59A.    Payment of amount of tax to liquidators, &c.

   PART 8 - Record keeping

   60.     Keeping records
   61.     Accessibility
   62.     Form of record
   63.     Period of retention
   64.     Destroying records

   PART 9 - Investigations and secrecy Division 1 - Investigations

   65.     Notice of requirements
   66.     Compliance with notice
   67.     Retention and inspection of records
   68.     Access to public records
   69.     Expenses for attendance
   70.     Entry on premises
   71.     Powers on entry
   72.     Search warrants
   73.     Obstruction of Commissioner or authorised officer
   74.     Defence of reasonable compliance
   75.     Impersonating Commissioner or authorised officer

           Division 2 - Secrecy

   76.     Prohibited disclosures
   76A.    Right to information
   77.     Permitted disclosures
   78.     Prohibition on secondary disclosures of information
   79.     Disclosure in court

   PART 9A - Reciprocal Arrangements

   79A.    Interpretation of Part 9A
   79B.    Investigations by corresponding Commissioners
   79C.    Investigations on behalf of corresponding Commissioners
   79D.    Investigation powers
   79E.    Disclosure of information
   79F.    Confidentiality
   79G.    Evidence
   79H.    Immunity from liability

   PART 10 - Objections, reviews and appeals Division 1 - Objections

   80.     Objection
   81.     Onus of proof
   82.     Time for lodging objection
   83.     Objections lodged out of time
   84.     Determination of objection
   85.     Suspension of determination
   86.     Notice of determination
   87.     Recovery of tax pending objection, review or appeal
   88.     Payment of interest following unsuccessful objection

           Division 2 - Reviews and appeals

   89.     Right of review or appeal
   90.     Grounds of review or appeal
   91.     Onus on review or appeal
   92.     Orders of Court
   93.     Giving effect to decision on review or appeal

           Division 3 - Refunds following successful objection, review or appeal

   94.     Refund of amount
   95.     Payment of interest

           Division 4 - Other cases

   95A.    Refunds payable, &c., consequent on related objections affecting
           taxation liability

   PART 11 - Miscellaneous Division 1 - Payment

   96.     Payment of tax
   97.     Adjustments
   98.     Valuation of foreign currency
   99.     Appropriation

           Division 2 - Evidentiary matters

   100.    Issue of documents
   101.    Evidence of assessment
   102.    Certificate evidence
   103.    Copies and extracts of certain documents

           Division 3 - General offences

   104.    False or misleading information and statements
   105.    Failure to lodge documents
   106.    Defence relating to records
   107.    Falsifying or concealing identity
   108.    Tax evasion
   109.    Offences by bodies corporate
   110.    Offences by partnerships and associations
   111.    Continuing offences
   112.    Tax liability unaffected by payment of penalty
   113.    Time for commencing prosecutions

           Division 3A - Tax avoidance

   113A.   Purpose and operation of Division 3A
   113B.   Application of Division 3A
   113C.   Matters to be considered when determining purpose of scheme
   113D.   When tax benefit obtained
   113E.   Amount of tax benefit
   113F.   Assessments and reassessments if tax benefit obtained from scheme

           Division 4 - Miscellaneous matters

   114.    Public officer of body corporate
   115.    Liability of public officer
   116.    Day of service of document or payment of money
   117.    Service on agents and members
   118.    Service on body corporate
   118A.   Administrative fee
   119.    Regulations
   120.    Savings and transitional
   120A.   Savings and transitional provisions consequent on repeal of Revenue
           Measures Act 2005
   121.    Administration of Act
           SCHEDULE 1

[ Note: This table has been automatically generated and may be incomplete. ]

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