Taxation Administration Act 2001

The main purpose of this Act is to make general provision about the administration and enforcement of revenue laws.

Nothing in this Act prevents a revenue law making specific provision about the administration and enforcement of that law.

Each revenue law must be read together with this Act as if they together formed a single Act.

Another purpose of this Act is to make provision about the administration and enforcement of recognised laws.

This Act binds all persons, including the State and, as far as the legislative power of the Parliament permits, the Commonwealth and the other States.

Nothing in this Act makes the State liable to be prosecuted for an offence.

The Duties Act 2001 is a revenue law on and from the day this section commences.

The Payroll Tax Act 1971 is a revenue law.

Subsection (2) is subject to the Payroll Tax Act 1971, part 7, division 2.

The Land Tax Act 2010 is a revenue law.

The Betting Tax Act 2018 is a revenue law.

Each of the following provisions of the Mineral Resources Act 1989 is a revenue law—

chapter 11;

another provision of that Act to the extent the provision is administered by the Minister administering this Act.

Subsection (6) is subject to the Mineral Resources Act 1989, chapter 15, part 20.

Each of the following provisions of the Petroleum and Gas (Production and Safety) Act 2004 is a revenue law—

chapter 6;

another provision of that Act to the extent the provision is administered by the Minister administering this Act.

Subsection (8) is subject to the Petroleum and Gas (Production and Safety) Act 2004, chapter 15, part 28.

To enable the use of a simpler style in provisions that apply to both taxes and royalties, this Act uses the term ‘tax’ which, under its definition, includes royalty payable under the Mineral Resources Act 1989 and petroleum royalty payable under the Petroleum and Gas (Production and Safety) Act 2004.

That use of the term ‘tax’, and related terms, must not be taken to affect the nature of the payments under those Acts as royalties.

There is to be a Commissioner of State Revenue.

The Governor in Council must, by gazette notice, appoint an appropriately qualified person to be the commissioner.

It does not matter whether the appointee is or is not already a public service officer.

The commissioner is to be employed under the Public Sector Act 2022.

The commissioner is responsible for the administration and enforcement of the tax laws.

Also, the commissioner may perform the functions of a State taxation officer under the Taxation Administration Act 1953 (Cwlth), part IIIA.

The commissioner has the powers given under the tax laws.

In addition, the commissioner has the power to do all things necessary or convenient to be done for performing the commissioner’s functions.

Without limiting subsection (2), the commissioner may engage the consultants and contractors the commissioner considers necessary for the performance of the commissioner’s functions.

The commissioner may delegate the commissioner’s powers under a tax law to an appropriately qualified public service employee.

A delegation of a power may permit the subdelegation of the power to an appropriately qualified public service employee.

The commissioner must make an assessment if—

the commissioner is satisfied a taxpayer has a liability for tax; and

the taxpayer’s liability is not required or permitted, under a revenue law, to be made by self assessment.

Also, the commissioner may make an assessment—

if the taxpayer’s liability for tax is required or permitted to be made by self assessment under the revenue law; or

even if the taxpayer’s liability for tax is nil.

If the commissioner does not make an assessment under subsection (2), the commissioner’s decision not to make the assessment is a non-reviewable decision.