Relationship of Act with Administration Act

In force

(1)

This Act does not contain all the provisions about payroll tax or the mental health levy.

(2)

The Administration Act contains provisions dealing with, among other things, each of the following—

(a)

assessments of tax;

(b)

payments and refunds of tax;

(c)

imposition of interest and penalty tax;

(d)

objections and appeals against, or reviews of, assessments of tax;

(e)

record keeping obligations of taxpayers;

(f)

investigative powers, offences, legal proceedings and evidentiary matters;

(g)

service of documents;

(h)

registration of charitable institutions.

Note—

Under the Administration Act, section 3, that Act and this Act must be read together as if they together formed a single Act.

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