Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953

TABLE OF PROVISIONS

           Long Title

   PART I--PRELIMINARY

   1.      Short title  
   2.      Interpretation  
   2A.     Application of the Criminal Code  
   2B.     Act binds the Crown  
   3.      Application  
   3AA.    Schedule 1  

   PART IA--ADMINISTRATION

   3A.     General administration of Act  
   3B.     Annual report  
   3C.     Reporting of information about corporate tax entity with reported total income of $100 million or more  
   3CA.    Reporting of information by corporate country by country reporting entities  
   3E.     Reporting of information about entity with PRRT payable  
   3F.     Reporting of information about junior minerals exploration incentive offset  
   3G.     Electronic invoicing  
   3H.     Reporting of information about research and development tax offset  

   PART II--COMMISSIONER--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--THE--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--RUNNING--BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS

           Division 1--Preliminary

   8AAZA.  Definitions  
   8AAZAA. Amounts relating to Coronavirus economic response payments  
   8AAZB.  Trustee to be treated as separate entity for each capacity  

           Division 2--Running Balance Accounts (or RBAs)

   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  
   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  
   8AAZLGA.Retaining refunds while Commissioner verifies information  
   8AAZLGB.Retaining refunds until notification under Division 389 or ascertainment of liability  
   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--PROSECUTIONS--AND OFFENCES

           Division 1--Preliminary

   8A.     Interpretation  
   8AC.    Application of Part to the Tax Agent Services Act 2009  

           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 BAA--Offences relating to electronic sales suppression tools

   8WAA.   Object of this Subdivision  
   8WAB.   Interpretation  
   8WAC.   Producing or supplying electronic sales suppression tools  
   8WAD.   Possessing electronic sales suppression tools  
   8WAE.   Incorrectly keeping records using electronic sales suppression tools  

              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  
   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 employees 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.      Interpretation  
   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. of conviction or order on application of Commissioner

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

   PART IIIA--CO---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  

           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/Territory debits tax laws

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

   PART IVA--DEPARTURE--FROM AUSTRALIA OF CERTAIN TAX DEBTORS

           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--TAXATION--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 other objections  
   14ZVB.  Objections relating to excess concessional contributions  
   14ZVC.  Objections relating to non - concessional contributions  
   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--ART review of objection decisions and extension of time refusal decisions

   14ZZA.  ART Act applies subject to this Division  
   14ZZB.  Special rules for reviewable objection decisions and extension of time refusal decisions  
   14ZZC.  When and how to apply to the ART  
   14ZZD.  Parties to proceedings for review  
   14ZZE.  Hearings before ART to be held in private if applicant so requests  
   14ZZF.  Giving documents to the ART  
   14ZZH.  Limitation on orders staying or affecting reviewable objection decisions relating to small business taxation assessment decisions  
   14ZZJ.  Publishing ART decisions  
   14ZZK.  Grounds of objection and burden of proof  
   14ZZL.  Implementation of ART decisions  
   14ZZM.  Pending review not to affect implementation of taxation decisions  

           Division 5--Court appeals against objection decisions

   14ZZN.  Time limit for appeals  
   14ZZO.  Grounds of objection and burden of proof  
   14ZZP.  Order of court on objection decision  
   14ZZQ.  Implementation of court order in respect of objection decision  
   14ZZR.  Pending appeal not to affect implementation of taxation decisions  
   14ZZS.  Transfer of certain proceedings to Federal Circuit and Family Court of Australia (Division 1)  

   PART IVD--PROTECTION--FOR WHISTLEBLOWERS

   14ZZT.  Disclosures qualifying for protection under this Part  
   14ZZTA. Information disclosed for the purpose of assisting the Tax Practitioners Board  
   14ZZU.  Eligible whistleblowers  
   14ZZV.  Eligible recipients  
   14ZZW.  Confidentiality of whistleblower's identity  
   14ZZX.  Disclosure that qualifies for protection not actionable etc.  
   14ZZXA. Claims for protection  
   14ZZY.  Victimisation prohibited  
   14ZZZ.  Compensation and other remedies--circumstances in which an order may be made  
   14ZZZAA.Detriment  
   14ZZZA. Compensation and other remedies--orders that may be made  
   14ZZZB. Identifying information not to be disclosed etc. to courts or tribunals  
   14ZZZC. Costs only if proceedings instituted vexatiously etc.  
   14ZZZD. Interaction between civil proceedings and criminal offences  
   14ZZZE. Compensation for acquisition of property  

   PART V--MISCELLANEOUS

   15.     Appearance by Commissioner etc.  
   15A.    Certification by Commissioner of copies of, and extracts from, documents  
   15B.    Recoverable advances  
   15C.    Recoverable payments  
   15D.    Reports about recoverable advances and recoverable payments  
   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 Circuit and Family Court of Australia (Division 2) in respect of taxation matters  
   18.     Regulations  
           SCHEDULE 1 Collection and recovery of income tax and other liabilities