Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 1 of 1953 as amended
This compilation was prepared on 8 July 2008
taking into account amendments up to Act No. 73 of 2008
Volume 1 includes: Table of Contents
Sections 1--18
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may be affected by application provisions that are set out in the Notes section
Volume 2 includes:
First
and Second Schedules
Schedule 1
Note 1
Table of Acts
Act Notes
Table of Amendments
Note 2
Tables A and
B
Prepared by the Office of Legislative Drafting and
Publishing,
Attorney‑General's Department, Canberra
Contents
Part I--Preliminary 1
1............ Short title [see Note 1] ....................................................................... 1
2............ Interpretation ...................................................................................... 1
2A......... Application of the Criminal Code ...................................................... 6
3............ Extension of Act to external Territories ............................................. 6
3AA...... Schedule 1 ........................................................................................... 6
Part IA--Administration 7
3A......... General administration of Act ............................................................ 7
3B......... Annual report ..................................................................................... 7
3C......... Secrecy ................................................................................................ 9
3D......... Provision of taxation information to Australian Crime Commission 11
3E.......... Use of tax information by law enforcement agencies and eligible Royal Commissions etc. 19
3EA....... Use by ASIO officers of tax information ......................................... 25
3EB....... Use by legal practitioners of tax information provided by ASIO .... 27
3EC....... Use by IGIS officers of tax information provided by ASIO ............ 28
3F.......... Provision of taxation information to Chief Executive Officer of Customs 29
3G......... Providing taxation information to the Project Wickenby taskforce .. 29
3H......... Providing taxation information to prescribed taskforces .................. 32
Part II--Commissioner of Taxation, Second Commissioner of Taxation and Deputy Commissioner of Taxation 36
4............ Commissioner and Second Commissioners of Taxation ................... 36
4A......... Statutory Agency etc. for purposes of Public Service Act .............. 36
5............ Tenure of Commissioner and Second Commissioners ...................... 36
5A......... Remuneration and allowances of Commissioner and Second Commissioners 36
6............ Leave of absence ............................................................................... 37
6A......... Resignation ....................................................................................... 37
6B......... Acting appointments ........................................................................ 37
6C......... Suspension and removal from office of Commissioner or Second Commissioner 39
6D......... Powers of Second Commissioner ..................................................... 40
7............ Deputy Commissioners of Taxation ................................................ 41
8............ Delegation ......................................................................................... 41
Part IIA--The general interest charge 43
8AAA... Overview .......................................................................................... 43
8AAB... When the general interest charge applies .......................................... 43
8AAC... Amount of the general interest charge .............................................. 46
8AAD... What is the general interest charge rate? ......................................... 47
8AAE.... When the charge is due and payable ................................................. 47
8AAF.... Notification by Commissioner ......................................................... 47
8AAG... Remission of the charge .................................................................... 48
8AAGA Rounding of the charge ..................................................................... 49
8AAH... Judgment for payment of an unpaid amount .................................... 49
Part IIB--Running balance accounts, application of payments and credits, and related matters 50
Division 1--Preliminary 50
8AAZA Definitions ........................................................................................ 50
8AAZB. Trustee to be treated as separate entity for each capacity ............... 52
Division 2--Running Balance Accounts (or RBAs) 53
8AAZC. Establishment of RBAs .................................................................... 53
8AAZD Allocation of tax debts to RBAs ...................................................... 53
8AAZF. General interest charge on RBA deficit debt .................................... 54
8AAZG RBA statements ............................................................................... 54
8AAZH Liability for RBA deficit debt .......................................................... 54
8AAZI.. RBA statement to be evidence ......................................................... 55
8AAZJ.. Evidentiary certificate about RBA transactions etc. ........................ 55
Division 3--Treatment of payments, credits and RBA surpluses 57
8AAZL. Amounts covered by this Division ................................................... 57
8AAZLAMethod 1--allocating the amount first to an RBA ......................... 57
8AAZLBMethod 2--applying the amount first against a non‑RBA tax debt 58
8AAZLCRBA surplus and related credits must remain equivalent
if
one or the other is applied
................................................................ 59
8AAZLDSpecial priority credits: HEC and FS assessment debts
and
compulsory repayment amounts
...................................................... 59
8AAZLE........................................... Instructions to Commissioner not binding 59
Division 3A--Refunds of RBA surpluses and credits 60
8AAZLF...................... Commissioner must refund RBA surpluses and credits 60
8AAZLGRetaining refunds until information or notification given ................ 60
8AAZLHHow refunds are made ..................................................................... 61
Division 4--Miscellaneous provisions about tax debts 62
8AAZM................................................ When payments are treated as received 62
8AAZMAElectronic payment of tax debts .................................................... 62
8AAZMBSaturdays, Sundays and public holidays ........................................ 62
8AAZN Overpayments made by the Commissioner under taxation laws ..... 63
Part III--Prosecutions and offences 64
Division 1--Preliminary 64
8A......... Interpretation .................................................................................... 64
8AB...... Application of Part to the Development Allowance Authority Act 1992 65
Division 2--Offences 66
Subdivision A--Failure to comply with taxation requirements 66
8B......... Interpretation .................................................................................... 66
8C......... Failure to comply with requirements under taxation law ................. 67
8D......... Failure to answer questions when attending before the Commissioner etc. 68
8E.......... Penalties for failure to comply with requirements under taxation law 68
8F.......... Election to treat offence otherwise than as prescribed taxation offence 69
8G......... Order to comply with requirement ................................................... 69
8H......... Penalty for failure to comply with order to comply ........................ 70
8HA...... Court may order payment of amount in addition to penalty ........... 70
Subdivision B--Offences relating to statements, records and certain other Acts 71
8J.......... Interpretation .................................................................................... 71
8K......... False or misleading statements ......................................................... 77
8L.......... Incorrectly keeping records etc. ........................................................ 78
8M........ Penalties for offences against subsections 8K(1) and (1B) and 8L(1) and (1A) 79
8N......... Recklessly making false or misleading statements ............................ 79
8Q......... Recklessly incorrectly keeping records etc. ...................................... 80
8R......... Penalties for offences against sections 8N and 8Q ........................... 80
8S.......... Election to treat offence otherwise than as prescribed taxation offence 81
8T......... Incorrectly keeping records with intention of deceiving or misleading etc. 81
8U......... Falsifying or concealing identity with intention of deceiving or misleading etc. 82
8V......... Penalties for offences against sections 8T and 8U ........................... 83
8W........ Court may order payment of amount in addition to penalty ........... 83
Subdivision BA--Offences relating to tax file numbers 87
8WA..... Unauthorised requirement etc. that tax file number be quoted ......... 87
8WB...... Unauthorised recording etc. of tax file number ................................. 88
8WC...... Conducting affairs so as to avoid tax file number requirements ....... 89
Subdivision C--Miscellaneous 90
8XA...... Unauthorised access to taxation records ........................................... 90
8XB...... Secrecy .............................................................................................. 90
8Y......... Liability of officers etc. of corporations ........................................... 92
8Z......... Evidentiary certificate relating to previous convictions ................... 93
Division 3--Prosecution of taxation offences 95
8ZA...... Prosecution of taxation offences ....................................................... 95
8ZB....... Prosecution may be commenced at any time .................................... 95
8ZC....... Place where offence committed ........................................................ 96
8ZD...... Conduct by servants or agents of corporations ................................ 96
8ZE....... Civil penalty not payable if prosecution instituted ......................... 97
8ZF....... Penalties for corporations ................................................................. 97
8ZG...... Enforcement of orders for payment ................................................. 98
8ZH...... Penalties not to relieve from tax ....................................................... 99
Division 4--Prescribed taxation offences 100
8ZJ........ Prosecution of prescribed taxation offences ................................... 100
8ZK...... Protection of witnesses .................................................................. 101
8ZL....... Averment ........................................................................................ 102
8ZM..... Evidence of authority to institute proceedings ............................... 102
8ZN...... Costs ............................................................................................... 103
Division 5--Service of summons for prescribed taxation offences 104
9............ lnterpretation .................................................................................. 104
10.......... Service of summons by post .......................................................... 104
11.......... Notice of conviction in absentia ..................................................... 104
12.......... Notice of intention to issue warrant in default of payment ........... 105
13.......... Limitation of action to enforce payment of fine ............................. 106
13A....... Setting aside of conviction or order ................................................ 106
13B....... Proof of service of summons or notice ........................................... 108
13C....... Application of other laws ............................................................... 108
Division 6--Setting aside etc. of conviction or order on application of Commissioner 110
13CA.... Setting aside etc. of conviction or order on application of Commissioner 110
Part IIIA--Co‑operation between Commonwealth and State taxation authorities 112
Division 1--Interpretation 112
13D....... Interpretation .................................................................................. 112
Division 2--Trans‑border investigations 114
13E........ State taxation officers may refer matters to Commissioner for investigation 114
13F........ Access to documents etc. ............................................................... 114
13G....... Commissioner may obtain information and evidence ..................... 115
13H....... State taxation officers to observe secrecy in relation to trans‑border investigations 115
Division 3--Provision of Commonwealth taxation information to State taxation authorities 117
13J........ Provision of Commonwealth taxation information to State taxation authorities 117
Division 4--Certification by State taxation officer of copies of, and extracts from, documents 119
13K....... Certification by State taxation officer of copies of, and extracts from, documents 119
Division 5--Australian Taxation Office may perform functions under State/Territory debits tax laws 121
13L........ Australian Taxation Office may perform functions under State/Territory debits tax laws 121
Part IV--Exchange control--taxation certificates 123
14A....... Interpretation .................................................................................. 123
14B....... Applications for issue of certificates .............................................. 123
14C....... Issue of certificates ......................................................................... 124
14D....... Grounds on which issue of certificates may be refused ................. 126
14E........ Objections ....................................................................................... 128
14I......... Commissioner may obtain information and evidence ..................... 128
14J........ Access to books etc. ....................................................................... 128
14L........ Application of Part outside Australia ............................................ 129
14N....... Notices ............................................................................................ 129
Part IVA--Departure from Australia of certain tax debtors 130
Division 1--Interpretation 130
14Q....... Interpretation .................................................................................. 130
Division 2--Prohibition and authorisation of departure of certain tax debtors 131
14R....... Departure from Australia of certain tax debtors prohibited ........... 131
14S........ Departure prohibition orders .......................................................... 131
14T....... Revocation and variation of departure prohibition orders .............. 132
14U....... Departure authorisation certificates ............................................... 133
Division 3--Appeals from, and review of, decisions of the Commissioner 136
14V....... Appeals to courts against making of departure prohibition orders 136
14W...... Jurisdiction of courts ...................................................................... 136
14X....... Orders of court on appeal ............................................................... 136
14Y....... Applications for review of certain decisions .................................. 137
Division 4--Enforcement 138
14Z....... Powers of authorised officers ......................................................... 138
14ZA.... Certain tax debtors to produce authority to depart etc. ................. 139
Part IVC--Taxation objections, reviews and appeals 140
Division 1--Introduction 140
14ZL..... Part applies to taxation objections ................................................. 140
14ZM... Division 2--Interpretive ................................................................ 140
14ZN.... Division 3--Taxation objections .................................................... 140
14ZO.... Division 4--Tribunal review .......................................................... 140
14ZP..... Division 5--Federal Court appeals ................................................ 140
Division 2--Interpretive provisions 141
14ZQ.... General interpretation provisions ................................................... 141
14ZR..... Taxation decisions covered by single notice to be treated as single decision 142
14ZS..... Ineligible income tax remission decisions ........................................ 143
Division 3--Taxation objections 144
14ZU.... How taxation objections are to be made ......................................... 144
14ZV..... Limited objection rights in the case of certain amended taxation decisions 144
14ZVA.. Limited objection rights because of objection against private ruling 144
14ZW.... When taxation objections are to be made ........................................ 144
14ZX.... Commissioner to consider applications for extension of time ........ 148
14ZY..... Commissioner to decide taxation objections ................................... 148
14ZYA.. Person may require Commissioner to make an objection decision . 149
14ZYB.. Requiring Commissioner to make a private ruling .......................... 149
14ZZ..... Person may seek review of, or appeal against, Commissioner's decision 150
Division 4--AAT review of objection decisions and extension of time refusal decisions 151
14ZZA.. Modified AAT Act to apply ......................................................... 151
14ZZB.. Sections 27, 28, 41 and 44A of the AAT Act not to apply to certain decisions 151
14ZZC.. Modification of section 29 of the AAT Act .................................. 151
14ZZD.. Modification of section 30 of the AAT Act .................................. 152
14ZZE.. Hearings before Tribunal other than Small Taxation Claims Tribunal to be held in private if applicant so requests ........................................................................................................ 152
14ZZF.. Modification of section 37 of the AAT Act .................................. 152
14ZZG.. Modification of section 38 of the AAT Act .................................. 153
14ZZJ... Modification of section 43 of the AAT Act .................................. 154
14ZZK.. Grounds of objection and burden of proof ..................................... 154
14ZZL.. Implementation of Tribunal decisions ............................................ 155
14ZZM. Pending review not to affect implementation of taxation decisions 155
Division 5--Federal Court appeals against objection decisions 156
14ZZN.. Time limit for appeals .................................................................... 156
14ZZO.. Grounds of objection and burden of proof ..................................... 156
14ZZP.. Order of Federal Court on appealable objection decision ............... 156
14ZZQ.. Implementation of Federal Court order in respect of appealable objection decision 156
14ZZR.. Pending appeal not to affect implementation of taxation decisions 157
14ZZS... Transfer of certain proceedings to Family Court ........................... 157
Part V--Miscellaneous 160
15.......... Appearance by Commissioner etc. ................................................. 160
15A....... Certification by Commissioner of copies of, and extracts from, documents 160
16.......... Payments out of Consolidated Revenue Fund ............................... 162
16A....... Regulations may provide for methods of payment of tax liabilities etc. 163
16B....... Certain liabilities to be reduced to nearest multiple of 5 cents ....... 164
17.......... Powers of taxation officers in relation to references to currency etc. 164
17A....... Powers of Federal Court and Federal Magistrates Court in respect of taxation matters 165
17B....... Injunctions to prevent contravention of secrecy provisions .......... 165
17C....... Requests to be prescribed as an eligible Royal Commission .......... 167
18.......... Regulations ..................................................................................... 168
Notes to
the
Taxation Administration Act 1953 Note 1 The
Taxation Administration Act
1953 as shown in this compilation comprises Act No. 1, 1953
amended as indicated in the Tables below. For application, saving or transitional provisions made by the
Corporations (Repeals, Consequentials and Transitionals) Act 2001, see
Act No. 55, 2001. All relevant information pertaining to application, saving or
transitional provisions prior to 17 April 1997 is not included in this
compilation. For subsequent information see Table A. The Taxation Administration Act 1953 was modified by
the Banking (State Bank of South Australia and Other Matters)
Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
|
1, 1953 |
4 Mar 1953 |
1 Apr 1953 |
|
||
|
Income Tax and Social Services Contribution Assessment Act 1953 |
28, 1953 |
15 Apr 1953 |
15 Apr 1953 |
-- |
|
|
Entertainments Tax Abolition Act 1953 (a) |
39, 1953 |
30 Sept 1953 |
1 Oct 1953 |
-- |
|
|
Pay‑roll Tax Assessment Act 1953 |
40, 1953 |
2 Oct 1953 |
1 Oct 1953 |
-- |
|
|
Estate Duty Assessment Act 1953 |
52, 1953 |
28 Oct 1953 |
28 Oct 1953 |
-- |
|
|
Salaries Adjustment Act 1955 |
18, 1955 |
10 June 1955 |
10 June 1955 |
S. 3(2) |
|
|
Salaries (Statutory Offices) Adjustment Act 1957 (a) |
39, 1957 |
12 Sept 1957 |
1 July 1957 |
-- |
|
|
Taxation Administration Act 1959 |
95, 1959 |
4 Dec 1959 |
4 Dec 1959 |
-- |
|
|
Salaries (Statutory Offices) Adjustment Act 1960 (a) |
17, 1960 |
17 May 1960 |
17 May 1960 |
S. 2 |
|
|
Salaries (Statutory Offices) Adjustment Act 1964 (a) |
75, 1964 |
5 Nov 1964 |
5 Nov 1964 |
S. 2 |
|
|
Taxation Administration Act 1965 |
155, 1965 |
18 Dec 1965 |
14 Feb 1966 |
-- |
|
|
Statute Law Revision (Decimal Currency) Act 1966 |
93, 1966 |
29 Oct 1966 |
1 Dec 1966 |
-- |
|
|
Salaries Act 1968 (a) |
120, 1968 |
2 Dec 1968 |
2 Dec 1968 |
S. 2 |
|
|
Statute Law Revision Act 1973 |
216, 1973 |
19 Dec 1973 |
31 Dec 1973 |
Ss. 9(1) and 10 |
|
|
133, 1974 |
9 Dec 1974 |
Ss. 1 and 2: Royal Assent |
S. 9(2) |
||
|
19, 1979 |
28 Mar 1979 |
Parts II--XVII |
Ss. 110(2) and |
||
|
59, 1979 |
15 June 1979 |
15 June 1979 |
-- |
||
|
39, 1983 |
20 June 1983 |
S. 3: 18 July 1983 (b) |
S. 7(1) and (5) |
||
|
117, 1983 |
16 Dec 1983 |
16 Dec 1983 |
-- |
||
|
123, 1984 |
19 Oct 1984 |
Ss. 1 and 2: Royal Assent |
S. 317 |
||
|
4, 1985 |
24 Mar 1985 |
5 Apr 1985 (see s. 2) |
-- |
||
|
47, 1985 |
30 May 1985 |
Ss. 3, 4(2), 11, 12 and Part XI |
S. 2(4) and (5) |
||
|
65, 1985 |
5 June 1985 |
S. 3: (c) |
-- |
||
|
as amended by |
|
|
|
|
|
|
193, 1985 |
16 Dec 1985 |
S. 3: 3 July 1985 (d) |
-- |
||
|
National Crime Authority (Miscellaneous Amendments) Act 1985 |
104, 1985 |
16 Oct 1985 |
S. 14(1): 1 July 1984 |
-- |
|
|
123, 1985 |
28 Oct 1985 |
28 Oct 1985 |
-- |
||
|
168, 1985 |
16 Dec 1985 |
Part II (ss. 3--9): |
-- |
||
|
41, 1986 |
24 June 1986 |
24 June 1986 (see s. 2) |
S. 2(2) |
||
|
46, 1986 |
24 June 1986 |
Part IV (ss. 31--41): 1 July 1986 |
-- |
||
|
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986 |
48, 1986 |
24 June 1986 |
S. 31 and Parts VII and VIII |
Ss. 213, 221, 229 and 231 |
|
|
49, 1986 |
24 June 1986 |
Ss. 33 and 36: |
-- |
||
|
112, 1986 |
4 Nov 1986 |
4 Nov 1986 |
-- |
||
|
Taxation Administration Amendment (Recovery of Tax Debts) Act 1986 |
144, 1986 |
9 Dec 1986 |
9 Dec 1986 |
-- |
|
|
154, 1986 |
18 Dec 1986 |
Part II (ss. 3--6) and ss. 8(a) and 9--11: 1 Jan 1987 |
S. 55(2) |
||
|
58, 1987 |
5 June 1987 |
5 June 1987 (see s. 2) |
-- |
||
|
62, 1987 |
5 June 1987 |
Part VI (ss. 54, 55) and s. 62: Royal Assent (e) |
S. 55(2) |
||
|
108, 1987 |
13 Nov 1987 |
13 Nov 1987 |
S. 43 |
||
|
120, 1987 |
16 Dec 1987 |
Part VII (ss. 32, 33): Royal Assent (f) |
-- |
||
|
138, 1987 |
18 Dec 1987 |
S. 6 and Parts IV, V (ss. 63--88): 21 Dec 1987 (see s. 2(2) and Gazette 1987, No. S347) |
-- |
||
|
Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987 |
145, 1987 |
18 Dec 1987 |
15 Jan 1988 |
-- |
|
|
95, 1988 |
24 Nov 1988 |
Ss. 44(a) and 54(11): 16 Mar 1989 (see s. 2(2)) |
-- |
||
|
as amended by |
|
|
|
|
|
|
107, 1989 |
30 June 1989 |
(see 107, 1989 below) |
-- |
||
|
97, 1988 |
25 Nov 1988 |
Part IV (ss. 21--28) and s. 29(1): 1 Jan 1989 (see Gazette 1988, No. S399) (g) |
-- |
||
|
97, 1989 |
30 June 1989 |
30 June 1989 |
-- |
||
|
105, 1989 |
30 June 1989 |
S. 5(o): 18 Dec 1987 |
-- |
||
|
107, 1989 |
30 June 1989 |
Part 6 (ss. 29, 30): 24 Nov 1988 (see s. 2(2)) |
-- |
||
|
124, 1989 |
21 Sept 1989 |
1 Oct 1989 (see Gazette 1989, No. S314) |
-- |
||
|
Social Security and Veterans' Affairs Legislation Amendment Act (No. 3) 1989 |
163, 1989 |
19 Dec 1989 |
Part 7 (ss. 49--51): 13 Nov 1989 (h) |
-- |
|
|
167, 1989 |
19 Dec 1989 |
S. 31: 19 Jan 1989 |
-- |
||
|
20, 1990 |
17 Jan 1990 |
17 Jan 1990 |
S. 2(2) |
||
|
60, 1990 |
16 June 1990 |
S. 43 and Part 10 (ss. 88--95): 31 Oct 1990 (see Gazette 1990, No. S272) |
-- |
||
|
Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990 |
61, 1990 |
16 June 1990 |
Part 4 (ss. 25, 26): 1 July 1990 (i) |
-- |
|
|
110, 1990 |
18 Dec 1990 |
Parts 1 and 2 |
-- |
||
|
Social Security and Veterans' Affairs Legislation Amendment Act (No. 2) 1990 |
119, 1990 |
28 Dec 1990 |
Ss. 4--6, 7(g), 8, 19--21, 22(g) and 23: 22 Aug 1990 |
-- |
|
|
as amended by |
|
|
|
|
|
|
69, 1991 |
25 June 1991 |
S. 22: Royal Assent (j) |
-- |
||
|
136, 1990 |
28 Dec 1990 |
1 Jan 1991 |
-- |
||
|
5, 1991 |
8 Jan 1991 |
8 Jan 1991 |
-- |
||
|
6, 1991 |
8 Jan 1991 |
Part 8 (ss. 96--98): 1 Jan 1991 (k) |
-- |
||
|
48, 1991 |
24 Apr 1991 |
Part 5 |
-- |
||
|
100, 1991 |
27 June 1991 |
Part 6 (ss. 92, 93): Royal Assent (m) |
-- |
||
|
122, 1991 |
27 June 1991 |
Ss. 4(1), 10(b) and 15--20: 1 Dec 1988 |
S. 31(2) |
||
|
Taxation Laws Amendment Act (No. 3) 1991 |
216, 1991 |
24 Dec 1991 |
Ss. 11 and 89(2): 22 Jan 1991 |
Ss. 114--117 |
|