Fire and Emergency Services Levy Act 2017

The applied provisions of the Taxation Administration Act 1996 apply in relation to a payment order as if this Act were a taxation law and the amount payable under the order were a tax payable by the person to the Chief Commissioner.

The applied provisions of the Taxation Administration Act 1996 are the following provisions of that Act—

Division 1 (Interest) of Part 5,

Division 1 of Part 7,

sections 50 and 55 (which prohibit the giving of false and misleading information),

Division 1 (Tax officers), Division 2 (Investigation) and Division 3 (Secrecy) of Part 9,

sections 114, 115, 116, 118 and 120,

any provisions that are relevant to the interpretation of the above provisions.

For the purposes of the applied provisions, a tax default is taken to have occurred on the date the Chief Commissioner waived or reduced the levy, unless the Chief Commissioner decides that a later date should be treated as the tax default date.

If the Chief Commissioner decides that a later date should be treated as the tax default date, a tax default does not occur until that later date.

To avoid doubt, Part 10 of the Taxation Administration Act 1996 does not apply to a payment order or to the exercise of any of the Chief Commissioner’s functions under this Division (including under the applied provisions of the Taxation Administration Act 1996).