Taxation Administration Act 1999

This Act is the Taxation Administration Act 1999.

The dictionary at the end of this Act is part of this Act.

Note 1 The dictionary at the end of this Act defines certain terms used in this Act, and includes references (signpost definitions) to other terms defined elsewhere.

For example, the signpost definition ‘corporation—see the Corporations Act, section 57A.’ means that the term ‘corporation’ is defined in that section and the definition applies to this Act.

Note 2 A definition in the dictionary (including a signpost definition) applies to the entire Act unless the definition, or another provision of the Act, provides otherwise or the contrary intention otherwise appears (see Legislation Act, s 155 and s 156 (1)).

A note included in this Act is explanatory and is not part of this Act.

Note See the Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.

For this Act, each of the following is a tax law:

this Act;

the Betting Operations Tax Act 2018;

the Duties Act 1999;

the Emergencies Act 2004, schedule 1 (Ambulance levy);

the Land Rent Act 2008;

the Land Tax Act 2004;

the Land Titles Act 1925, section 47C (Registration of instruments effecting dutiable transaction) and section 178B (Registrar-general must give information about certain transactions and instruments to revenue commissioner);

the Payroll Tax Act 2011;

the Planning Act 2023, division 10.7.3 (Variation of nominal rent leases);

the Rates Act 2004;

the Short‑Term Rental Accommodation Levy Act 2025;

the Utilities Act 2000, part 3A (Energy industry levy);

the Utilities (Network Facilities Tax) Act 2006;

an Act declared by regulation to be a tax law.

This Act applies to the Territory so far as it requires or otherwise provides for the payment of money that, on payment, would form part of the public money of the Territory.

This section has effect despite the Legislation Act, section 121 (2).

Note Section 121 (2) provides that an Act does not bind the Territory to the extent that it requires or otherwise provides for the payment of money that, on payment, would form part of the public money of the Territory.

Other legislation applies in relation to offences against this Act.

Note 1 Criminal Code

The Criminal Code, ch 2 applies to the following offences against this Act (see Code, pt 2.1):

 s 71 (6) (Orders to comply with requirements)

 s 90D (3) (Authorised valuers—identity cards)

 s 90H (2) (General powers on entry to premises)

The chapter sets out the general principles of criminal responsibility (including burdens of proof and general defences), and defines terms used for offences to which the Code applies (eg conduct, intention, recklessness and strict liability).

Note 2 Penalty units

The Legislation Act, s 133 deals with the meaning of offence penalties that are expressed in penalty units.

Part 2 Purpose of Act and relationship with other tax laws

The purpose of this Act is to make general provision in relation to the administration and enforcement of the other tax laws.

The other tax laws include provisions in relation to—

the imposition of tax and its payment; and

exceptions to and exemptions from liability to the tax; and

entitlements to refunds.

This Act includes general provisions in relation to—

the assessment and reassessment of tax liability; and

payment of tax, if this is not provided for in the tax law concerned; and

entitlements to and the obtaining of refunds of tax; and

the imposition of interest and penalty tax; and

approval of special tax return arrangements; and

the collection of tax; and

record keeping obligations of taxpayers and general offences; and

tax officers and their investigative powers and secrecy obligations; and

objections and appeals; and

cooperation with other jurisdictions in conducting investigations and enforcing tax laws; and

miscellaneous matters, including, the service of documents, corporate criminal liability, evidence and tax deferral, exemption and rebate schemes.

Part 3 Assessment of tax liability

The commissioner may make an assessment of the tax liability of a taxpayer.

An assessment of a tax liability may—

consist of a determination that there is not a particular tax liability; or

include an assessment of the value of anything for the purpose of assessing tax liability.

The commissioner has the same powers of assessment in relation to a trustee of a deceased person as the commissioner would have in relation to the person if the person were alive.

If the commissioner is satisfied that a person has used a tax avoidance scheme, the commissioner may—

determine the tax to which the person and other people would have been liable apart from the use of the scheme; and

take the action that the commissioner considers necessary to allow assessments of tax so determined.

Note The commissioner’s decision in relation to a tax avoidance scheme used by a person is an internally reviewable decision (see s 107, def internally reviewable decision), and the commissioner must give an internal review notice to the person (see s 107B).

If the commissioner makes a determination under subsection (1), each person benefiting from the scheme is liable for tax in accordance with the determination.

This section applies in relation to a scheme wherever and whenever entered into.

This section does not prevent a person from agreeing to pay tax payable by another or from entering a tax-sharing agreement.

In this section:

scheme includes—

any plan, action or conduct of a person; and

any trust, agreement, arrangement or other understanding between people, whether oral or in writing, whether express or implied and whether or not it is intended to be legally binding; and

any series or combination of schemes mentioned in paragraphs (a) and (b).

tax avoidance scheme means a scheme by which a person obtains or seeks to obtain a reduction in, or exemption from, tax that would otherwise be payable and where, having regard to—

the way in which the scheme was entered into or carried out; or

the form and substance of the scheme; or

the time when the scheme was entered into and the length of time during which it was carried out; or

the extent to which the scheme reduces the tax that would otherwise be payable; or

whether the scheme has resulted in, or can reasonably be expected to result in, a change in any person’s financial position, or in any other consequence for any person; or

the nature of any connection (whether of a business, family or any other nature) between the person and a person mentioned in paragraph (e);

it would be reasonable to conclude that the person entered into or carried out the scheme principally for the purpose of obtaining the reduction in, or exemption from, tax.

The commissioner may make 1 or more reassessments of a tax liability of a taxpayer.

A reassessment of a tax liability must be made in accordance with the legal interpretations and assessment practices generally applied by the commissioner in relation to matters of that kind at the time the tax liability arose except to the extent that any departure from those interpretations and practices is required by a change in the law (whether legislative or non-legislative) made after that time.

The commissioner must not make a reassessment of a tax liability—

more than 5 years after the initial assessment of the liability, unless—

the purpose of the reassessment is to give effect to a decision on an objection or appeal as to the initial assessment; or

at the time the initial assessment or a reassessment was made, all the facts and circumstances affecting the liability under the relevant tax law of the person in relation to whom the assessment or reassessment was made were not fully and truly disclosed to the commissioner; and

for an excluded organisation in relation to which a beneficial organisation determination does not apply—if the purpose of the reassessment is to give effect to a decision that the organisation has a tax liability, or has no tax liability, under a relevant provision.

The initial assessment of a tax liability remains the initial assessment of the liability for this Act even if it is withdrawn under section 13.

In this section:

excluded organisation—see section 18C.

relevant provision means—

the Duties Act 1999, section 232 (Charitable organisations); and

the Payroll Tax Act 2011, section 48 (Charitable organisations) and schedule 2, section 2.13 (Exemption from payroll tax—charitable organisations); and

the Rates Act 2004, section 8 (1) (b) (iii) (Meaning of rateable land).

A person who is liable to pay tax under a tax law must, before or at the time an assessment of the tax liability is made, fully and truly disclose to the commissioner all the facts and circumstances affecting the tax liability under the relevant tax law.

Maximum penalty: 50 penalty units, imprisonment for 6 months or both.

It is a defence to a charge under this section that the defendant reasonably relied on some other person to ensure that the requirements of this section were satisfied.

The commissioner may make an assessment on the information that the commissioner has from any source at the time the assessment is made.

If the commissioner has insufficient information to make an exact assessment of a tax liability, the commissioner may make an assessment by way of estimate.