Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953

TABLE OF PROVISIONS

           Long Title

   PART I--P--RELIMINARY

   1.      Short title [see Note 1]  
   2.      Interpretation  
   2A.     Application of the Criminal Code  
   3.      Extension of Act to external Territories  
   3AA.    Schedule 1  
   3A.     General administration of Act  
   3B.     Annual report  
   3C.     Secrecy  
   3D.     Provision of taxation information to Australian Crime Commission  
   3E.     Use of tax information by law enforcement agencies and eligible Royal Commissions etc.  
   3EA.    Use by ASIO officers of tax information  
   3EB.    Use by legal practitioners of tax information provided by ASIO  
   3EC.    Use by IGIS officers of tax information provided by ASIO  
   3F.     Provision of taxation information to Chief Executive Officer of Customs  
   3G.     Providing taxation information to the Project Wickenby taskforce  
   3H.     Providing taxation information to prescribed taskforces  

   PART II--C--OMMISSIONER OF TAXATION, SECOND COMMISSIONER OF TAXATION AND DEPUTY COMMISSIONER OF TAXATION

   4.      Commissioner and Second Commissioners of Taxation  
   4A.     Statutory Agency etc. for purposes of Public Service Act  
   5.      Tenure of Commissioner and Second Commissioners  
   5A.     Remuneration and allowances of Commissioner and Second Commissioners  
   6.      Leave of absence  
   6A.     Resignation  
   6B.     Acting appointments  
   6C.     Suspension and removal from office of Commissioner or Second Commissioner  
   6D.     Powers of Second Commissioner  
   7.      Deputy Commissioners of Taxation  
   8.      Delegation  

   PART IIA--T--HE GENERAL INTEREST CHARGE

   8AAA.   Overview  
   8AAB.   When the general interest charge applies  
   8AAC.   Amount of the general interest charge  
   8AAD.   What is the general interest charge rate?  
   8AAE.   When the charge is due and payable  
   8AAF.   Notification by Commissioner  
   8AAG.   Remission of the charge  
   8AAGA.  Rounding of the charge  
   8AAH.   Judgment for payment of an unpaid amount  

   PART IIB--R--UNNING BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS

           Division 1--Preliminary

   8AAZA.  Definitions  
   8AAZB.  Trustee to be treated as separate entity for each capacity  

           Division 2--Running Balance Accounts

   8AAZC.  Establishment of RBAs  
   8AAZD.  Allocation of tax debts to RBAs  
   8AAZF.  General interest charge on RBA deficit debt  
   8AAZG.  RBA statements  
   8AAZH.  Liability for RBA deficit debt  
   8AAZI.  RBA statement to be evidence  
   8AAZJ.  Evidentiary certificate about RBA transactions etc.  

           Division 3--Treatment of payments, credits and RBA surpluses

   8AAZL.  Amounts covered by this Division  
   8AAZLA. Method 1--allocating the amount first to an RBA  
   8AAZLB. Method 2--applying the amount first against a non-RBA tax debt  
   8AAZLC. RBA surplus and related credits must remain equivalent if one or the other is applied  
   8AAZLD. Special priority credits: HEC and FS assessment debts and compulsory repayment amounts  
   8AAZLE. Instructions to Commissioner not binding  

           Division 3A--Refunds of RBA surpluses and credits

   8AAZLF. Commissioner must refund RBA surpluses and credits  
   8AAZLG. Retaining refunds until information or notification given  
   8AAZLH. How refunds are made  

           Division 4--Miscellaneous provisions about tax debts

   8AAZM.  When payments are treated as received  
   8AAZMA. Electronic payment of tax debts  
   8AAZMB. Saturdays, Sundays and public holidays  
   8AAZN.  Overpayments made by the Commissioner under taxation laws  

   PART III--P--ROSECUTIONS AND OFFENCES

           Division 1--Preliminary

   8A.     Interpretation  
   8AB.    Application of Part to the Development Allowance Authority Act 1992  

           Division 2--Offences

              Subdivision A--Failure to comply with taxation requirements

   8B.     Interpretation  
   8C.     Failure to comply with requirements under taxation law  
   8D.     Failure to answer questions when attending before the Commissioner etc.  
   8E.     Penalties for failure to comply with requirements under taxation law  
   8F.     Election to treat offence otherwise than as prescribed taxation offence  
   8G.     Order to comply with requirement  
   8H.     Penalty for failure to comply with order to comply  
   8HA.    Court may order payment of amount in addition to penalty  

              Subdivision B--Offences relating to statements, records and certain other Acts

   8J.     Interpretation  
   8K.     False or misleading statements  
   8L.     Incorrectly keeping records etc.  
   8M.     Penalties for offences against subsections 8K(1) and (1B) and 8L(1) and (1A)  
   8N.     Recklessly making false or misleading statements  
   8Q.     Recklessly incorrectly keeping records etc.  
   8R.     Penalties for offences against sections 8N and 8Q  
   8S.     Election to treat offence otherwise than as prescribed taxation offence  
   8T.     Incorrectly keeping records with intention of deceiving or misleading etc.  
   8U.     Falsifying or concealing identity with intention of deceiving or misleading etc.  
   8V.     Penalties for offences against sections 8T and 8U  
   8W.     Court may order payment of amount in addition to penalty  

              Subdivision BA--Offences relating to tax file numbers

   8WA.    Unauthorised requirement etc. that tax file number be quoted  
   8WB.    Unauthorised recording etc. of tax file number  
   8WC.    Conducting affairs so as to avoid tax file number requirements  

              Subdivision C--Miscellaneous

   8XA.    Unauthorised access to taxation records  
   8XB.    Secrecy  
   8Y.     Liability of officers etc. of corporations  
   8Z.     Evidentiary certificate relating to previous convictions  

           Division 3--Prosecution of taxation offences

   8ZA.    Prosecution of taxation offences  
   8ZB.    Prosecution may be commenced at any time  
   8ZC.    Place where offence committed  
   8ZD.    Conduct by servants or agents of corporations  
   8ZE.    Civil penalty not payable if prosecution instituted  
   8ZF.    Penalties for corporations  
   8ZG.    Enforcement of orders for payment  
   8ZH.    Penalties not to relieve from tax  

           Division 4--Prescribed taxation offences

   8ZJ.    Prosecution of prescribed taxation offences  
   8ZK.    Protection of witnesses  
   8ZL.    Averment  
   8ZM.    Evidence of authority to institute proceedings  
   8ZN.    Costs  

           Division 5--Service of summons for prescribed taxation offences

   9.      lnterpretation  
   10.     Service of summons by post  
   11.     Notice of conviction in absentia  
   12.     Notice of intention to issue warrant in default of payment  
   13.     Limitation of action to enforce payment of fine  
   13A.    Setting aside of conviction or order  
   13B.    Proof of service of summons or notice  
   13C.    Application of other laws  

           Division 6--Setting aside etc

   13CA.   Setting aside etc. of conviction or order on application of Commissioner  

   PART IIIA--C--O-OPERATION BETWEEN COMMONWEALTH AND STATE TAXATION AUTHORITIES

           Division 1--Interpretation

   13D.    Interpretation  

           Division 2--Trans-border investigations

   13E.    State taxation officers may refer matters to Commissioner for investigation  
   13F.    Access to documents etc.  
   13G.    Commissioner may obtain information and evidence  
   13H.    State taxation officers to observe secrecy in relation to trans-border investigations  

           Division 3--Provision of Commonwealth taxation information to State taxation authorities

   13J.    Provision of Commonwealth taxation information to State taxation authorities  

           Division 4--Certification by State taxation officer of copies of, and extracts from, documents

   13K.    Certification by State taxation officer of copies of, and extracts from, documents  

           Division 5--Australian Taxation Office may perform functions under State

   13L.    Australian Taxation Office may perform functions under State/Territory debits tax laws  

   PART IV--E--XCHANGE CONTROL--TAXATION CERTIFICATES

   14A.    Interpretation  
   14B.    Applications for issue of certificates  
   14C.    Issue of certificates  
   14D.    Grounds on which issue of certificates may be refused  
   14E.    Objections  
   14I.    Commissioner may obtain information and evidence  
   14J.    Access to books etc.  
   14L.    Application of Part outside Australia  
   14N.    Notices  

   PART IVA--D--EPARTURE FROM

           Division 1--Interpretation

   14Q.    Interpretation  

           Division 2--Prohibition and authorisation of departure of certain tax debtors

   14R.    Departure from Australia of certain tax debtors prohibited  
   14S.    Departure prohibition orders  
   14T.    Revocation and variation of departure prohibition orders  
   14U.    Departure authorisation certificates  

           Division 3--Appeals from, and review of, decisions of the Commissioner

   14V.    Appeals to courts against making of departure prohibition orders  
   14W.    Jurisdiction of courts  
   14X.    Orders of court on appeal  
   14Y.    Applications for review of certain decisions  

           Division 4--Enforcement

   14Z.    Powers of authorised officers  
   14ZA.   Certain tax debtors to produce authority to depart etc.  

   PART IVC--T--AXATION OBJECTIONS, REVIEWS AND APPEALS

           Division 1--Introduction

   14ZL.   Part applies to taxation objections  
   14ZM.   Division 2--Interpretive  
   14ZN.   Division 3--Taxation objections  
   14ZO.   Division 4--Tribunal review  
   14ZP.   Division 5--Federal Court appeals  

           Division 2--Interpretive provisions

   14ZQ.   General interpretation provisions  
   14ZR.   Taxation decisions covered by single notice to be treated as single decision  
   14ZS.   Ineligible income tax remission decisions  

           Division 3--Taxation objections

   14ZU.   How taxation objections are to be made  
   14ZV.   Limited objection rights in the case of certain amended taxation decisions  
   14ZVA.  Limited objection rights because of objection against private ruling  
   14ZW.   When taxation objections are to be made  
   14ZX.   Commissioner to consider applications for extension of time  
   14ZY.   Commissioner to decide taxation objections  
   14ZYA.  Person may require Commissioner to make an objection decision  
   14ZYB.  Requiring Commissioner to make a private ruling  
   14ZZ.   Person may seek review of, or appeal against, Commissioner's decision  

           Division 4--AAT review of objection decisions and extension of time refusal decisions

   14ZZA.  Modified AAT Act to apply  
   14ZZB.  Sections 27, 28, 41 and 44A of the AAT Act not to apply to certain decisions  
   14ZZC.  Modification of section 29 of the AAT Act  
   14ZZD.  Modification of section 30 of the AAT Act  
   14ZZE.  Hearings before Tribunal other than Small Taxation Claims Tribunal to be held in private if applicant so requests  
   14ZZF.  Modification of section 37 of the AAT Act  
   14ZZG.  Modification of section 38 of the AAT Act  
   14ZZJ.  Modification of section 43 of the AAT Act  
   14ZZK.  Grounds of objection and burden of proof  
   14ZZL.  Implementation of Tribunal decisions  
   14ZZM.  Pending review not to affect implementation of taxation decisions  

           Division 5--Federal Court appeals against objection decisions

   14ZZN.  Time limit for appeals  
   14ZZO.  Grounds of objection and burden of proof  
   14ZZP.  Order of Federal Court on appealable objection decision  
   14ZZQ.  Implementation of Federal Court order in respect of appealable objection decision  
   14ZZR.  Pending appeal not to affect implementation of taxation decisions  
   14ZZS.  Transfer of certain proceedings to Family Court  

   PART V--M--ISCELLANEOUS

   15.     Appearance by Commissioner etc.  
   15A.    Certification by Commissioner of copies of, and extracts from, documents  
   16.     Payments out of Consolidated Revenue Fund  
   16A.    Regulations may provide for methods of payment of tax liabilities etc.  
   16B.    Certain liabilities to be reduced to nearest multiple of 5 cents  
   17.     Powers of taxation officers in relation to references to currency etc.  
   17A.    Powers of Federal Court and Federal Magistrates Court in respect of taxation matters  
   17B.    Injunctions to prevent contravention of secrecy provisions  
   17C.    Requests to be prescribed as an eligible Royal Commission  
   18.     Regulations  
           FIRST SCHEDULE
           SECOND SCHEDULE
           
   SCHEDULE 1 Collection and recovery of income tax and other liabilities