Australian Capital Territory Numbered Acts

TAXATION ADMINISTRATION ACT 1999 (NO. 4 OF 1999)

TABLE OF PROVISIONS

           Long Title

   PART I--PRELIMINARY

   1.      Short title  
   2.      Commencement  
   3.      Interpretation  
   4.      Meaning of “tax laws”  
   5.      Act binds the Crown  

   PART II--PURPOSE OF ACT AND RELATIONSHIP WITH OTHER TAX LAWS

   6.      Purpose of Act and relationship with other tax laws  

   PART III--ASSESSMENT OF TAX LIABILITY

   7.      General power to make assessment  
   8.      Tax avoidance schemes made ineffective  
   9.      Reassessment  
   10.     Requirement for full and true disclosure of relevant facts and circumstances  
   11.     Information on which assessment is made  
   12.     Compromise assessment  
   13.     Withdrawal of assessment  
   14.     Notice of assessment, reassessment or withdrawal of assessment  
   15.     Inclusion of interest and penalty tax in notice of assessment  
   16.     Validity of assessment  
   17.     Acceptance of money not necessarily an assessment  
   18.     Remissions of tax  

   PART IV--REFUNDS OF TAX

   19.     Entitlement to refund  
   20.     Offset of refund against other tax liability  
   21.     Limitation of refunds of revenue amounts  
   22.     Judgments for the recovery of revenue amounts  
   23.     No recovery of revenue amounts following non-legislative change in law  
   24.     Characterisation  

   PART V--INTEREST AND PENALTY TAX

           Division 1--—Interest

   25.     Interest in respect of tax defaults  
   26.     Interest rate  
   27.     No interest is imposed if the amount would be small  
   28.     Interest rate to prevail over interest otherwise payable on a 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.     Reduction in penalty tax for voluntary disclosure  
   33.     Reduction in penalty tax for disclosure before investigation  
   34.     Increase in penalty tax for concealment  
   35.     Minimum amount of penalty tax  
   36.     Time for payment of penalty tax  
   37.     Remission of penalty tax  

   PART VI--RETURNS

           Division 1--—General

   38.     Form of returns  
   39.     Time of lodgment  
   40.     Variation of time for lodgment of return or of period covered by return  
   41.     Authenticity of returns  

           Division 2--—Special arrangements for making returns and paying tax

   42.     Special arrangements for classes of persons  
   43.     Special arrangements for individual applicants  
   44.     Conditions of approval  
   45.     Variation and cancellation of approvals  
   46.     Taxpayers and agents must comply with conditions  
   47.     Stamping of instruments  

   PART VII--COLLECTION OF TAX

   48.     Tax payable to the Commissioner  
   49.     Costs of recovery are payable to the Commissioner  
   50.     Joint and several liability  
   51.     Time for payment of tax  
   52.     Arrangements for payment of tax  
   53.     Duties of agents, trustees etc.  
   54.     Collection of tax from third parties  
   55.     Money held for non-residents  
   56.     Enforcement of payment orders  

   PART VIII--RECORD KEEPING AND GENERAL OFFENCES

   57.     Requirement to keep proper records  
   58.     Additional records  
   59.     Failure to keep proper records  
   60.     Reckless or deliberate failure to keep proper records  
   61.     Keeping accounts or records intended to deceive  
   62.     Accessibility  
   63.     Records must be accessible in English  
   64.     Period of retention  
   65.     Avoidance of tax  
   66.     Giving false or misleading information  
   67.     Failure to lodge documents  
   68.     Falsifying or concealing identity  
   69.     General defence to a charge under a tax law  
   70.     Penalties for second and subsequent offences against certain provisions  
   71.     Orders to comply with requirements  
   72.     Orders to pay additional amounts  

   PART IX--TAX OFFICERS, INVESTIGATION AND SECRECY PROVISIONS

           Division 1--—Tax officers

   73.     The Commissioner  
   74.     General administration of the tax laws  
   75.     Commissioner may perform functions under Commonwealth Act  
   76.     Other staff  
   77.     Use of consultants and contractors  
   78.     Delegation by Commissioner  
   79.     Authorised officers  
   80.     Identity cards for authorised officers  
   81.     Personal liability  

           Division 2--—Powers of investigation

   82.     Power to require information, instruments or records or attendance for examination  
   83.     Powers of entry and inspection  
   84.     Search warrant  
   85.     Use and inspection of documents and records produced or seized  
   86.     Use of goods produced or seized  
   87.     Self-incrimination  
   88.     Hindering or obstructing authorised officers etc.  
   89.     Impersonating authorised officer  
   90.     Access to public records without fee  
   91.     Co-operative agreements  
   92.     Investigation at request of reciprocating jurisdiction  
   93.     Disclosure of information to a reciprocating jurisdiction  

           Division 4--—Secrecy

   94.     Interpretation  
   95.     Tax officers shall respect confidentiality  
   96.     Permitted disclosures of a general nature  
   97.     Permitted disclosures to particular persons  
   98.     Prohibition on secondary disclosures of information  
   99.     Further restrictions on disclosure  

   PART X--OBJECTIONS AND APPEALS

           Division 1--—Objections

   100.    Objection  
   101.    Grounds for objection  
   102.    Time for lodging objection  
   103.    Objections lodged out of time  
   104.    Determination of objection  
   105.    Notice of determination  
   106.    Recovery of tax pending objection or appeal  

           Division 2--—Appeals to the Tribunal

   107.    Right of appeal to the Tribunal  
   108.    Grounds of appeal  
   109.    Giving effect to decision on appeal  
   110.    Interest payable on amounts to be paid by taxpayer  
   111.    Interest payable on refunds  

   PART XI--MISCELLANEOUS PROVISIONS

   112.    Membership of groups  
   113.    Primary groups of corporations  
   114.    Primary groups arising from the use of common employees  
   115.    Primary groups of commonly controlled businesses  
   116.    Smaller primary groups are subsumed under larger groups  
   117.    Public officer of body corporate  
   118.    Liability of directors or other officers  
   119.    Offences by persons involved in management of bodies corporate  
   120.    Prosecution of bodies corporate  
   121.    Notice of appointment of liquidators etc.  
   122.    Means and time of payment  
   123.    Adjustments of amounts  
   124.    Valuation of foreign currency  
   125.    Appropriation of public money  
   126.    Notification of decisions  
   127.    Service of documents on Commissioner  
   128.    Day of service of document or payment of money  
   129.    Service of documents by Commissioner  
   130.    Judicial notice of Commissioner's name and signature  
   131.    Presumption of regularity as to issue of documents  
   132.    Legal proceedings in Commissioner's name  
   133.    Evidence of claim  
   134.    Evidence of assessments and determinations  
   135.    Commissioner may certify copies of documents  
   136.    Certificate evidence  
   137.    Evidence of previous convictions  
   138.    Tax liability unaffected by payment of penalty  
   139.    Determination of amounts payable under tax laws  
   140.    Regulations  
           SCHEDULE 1
           SCHEDULE 2