Taxation Administration Act 1999

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.