Section 13 — Records — Taxation Administration Act 1996 (New South Wales) — Barrister AI

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Section 13 — Records — Taxation Administration Act 1996 (New South Wales) — Barrister AI

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s 3Existing assessments s 4Assessments of existing liabilities s 5Inclusion of interest and penalties in notices of assessment s 6Refunds of tax paid before commencement of Part 4 s 7Existing refund applications s 8Interest in respect of existing tax defaults s 9Penalty tax s 10Form of returns s 11Approval of special tax return arrangements s 12Unpaid tax s 13Records s 14References to tax officers s 15Secrecy s 16Objection and appeals s 17Writing off of tax s 18Public officer of corporation

Schedule 2 — Recognised revenue laws

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Back194 / 228Forward

Sch 1 (Savings, transitional and other), s 13

Records

Current

Schedule 1—Savings, transitional and other provisions

Part 2—Provisions arising from enactment of this Act

13 Records

Sections 51, 52, 53 and 54 extend to records required to be kept, before the commencement of those sections, under a taxation law.

This Act’s bill:Explanatory memorandum Second reading speech

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