Taxation Administration Act 1996

This Act may be cited as the Taxation Administration

Act 1996.

In this Act, unless the contrary intention appears—

assessment means an assessment by the

Commissioner under Part

3 of the tax liability of a person under a taxation law, and includes—

a reassessment and a compromise assessment under

Part

3; and

an assessment by the Minister or the Supreme Court on an objection or appeal under Part

10, and assessed has a corresponding meaning;

authorised officer means a person appointed as an authorised officer under

Part 9, and includes the

Commissioner;

Commissioner means the person appointed or acting as the Commissioner of State Taxation, and includes a person appointed or acting as a Deputy Commissioner of State Taxation (see

Part

9 and the Public Sector Management

Act 1995);

contravention includes failure to comply with, and contravene has a corresponding meaning;

corresponding Commissioner, in relation to a recognised jurisdiction in which a corresponding law is in force, means the person responsible for administering the corresponding law or a person holding a position in the administration of that corresponding law which corresponds to the position of the Commissioner of State Taxation;

corresponding law means a law of a recognised jurisdiction that—

corresponds to a taxation law; or

is declared by the Governor under subsection (2) to be a law corresponding to a taxation law;

decision includes a refusal to make a decision;

deliberate tax default means a tax default that wholly or partly consists of or results from a deliberate act or omission by the taxpayer or a person acting on behalf of the taxpayer, and includes a tax default where the taxpayer, or a person acting on behalf of the taxpayer, deliberately failed to provide information to the Commissioner, or deliberately misinformed or misled the Commissioner, in relation to the tax liability in contravention of a taxation law;

instrument includes any written document;

non-reviewable decision see section 5;

premises includes land, a vehicle, a vessel and an aircraft;

recognised jurisdiction means the Commonwealth, another State or a Territory;

record means—

a documentary record; or

a record made by an electronic, electromagnetic, photographic or optical process; or

any other kind of record;

return means a return, statement, application, report or other record that—

is required or authorised under a taxation law to be lodged by a person with the Commissioner or a specified person; and

is liable to tax or records matters in respect of which there is or may be a tax liability;

tax means a tax or duty under a taxation law, and includes—

interest and penalty tax under

Part

5; and

any other amount paid or payable by a taxpayer to the Commissioner under a taxation law;

taxation law see section 4;

tax default means failure by a taxpayer to pay, in accordance with a taxation law, the whole or part of tax that the taxpayer is liable to pay;

tax officer means—

the Commissioner; or

an authorised officer; or

any other person engaged (whether as an officer or employee or otherwise) in the administration or enforcement of a taxation law;

taxpayer means a person who has been assessed as liable to pay an amount as tax, who has paid an amount as tax or who is liable or may be liable to pay tax;

this jurisdiction means South

Australia;

trustee includes—

a person who is a trustee under an implied or constructive trust;

and

in relation to a deceased person—an executor of the will, or an administrator of the estate, of the deceased person; and

a receiver or manager of the property of a company, or a liquidator of a company for the purpose of its winding up; and

a receiver, guardian, committee or manager of the property of a person under a legal or other disability; and

a person having possession, control or management of a business or property of a person who is under a legal or other disability;

and

any person acting in a fiduciary capacity.

The Governor may, by proclamation—

declare a law of a recognised jurisdiction to be a law corresponding to a taxation law; and

vary or revoke a proclamation made under this section.

The following are taxation laws for the purposes of this Act:

this Act and the regulations under this Act;

the Land Tax Act 1936 and the regulations under that Act;

the Payroll Tax

Act 2009 and the regulations under that

Act;

the Stamp Duties Act 1923 and the regulations under that Act;

Part 3B of the Authorised

Betting Operations Act 2000 and the regulations under that Part.

If a provision of this Act provides that a decision is a

non-reviewable decision, the decision cannot be the subject of objection or appeal under

Part

10 and no court or administrative review body has jurisdiction or power to entertain any question as to the validity or correctness of the decision.

This Act binds the Crown in right of this jurisdiction, and so far as the legislative power of the legislature of this jurisdiction permits, the

Crown in all its other capacities.

Subsection (1) does not affect the liability of the

Crown to tax under another taxation law.

The purpose of this Act is to make general provisions with respect to the administration and enforcement of the other taxation laws.

The other taxation laws include provisions with respect to—

the imposition of tax and its payment;

exceptions to and exemptions from liability to the tax;

entitlement to refunds.

This Act includes general provisions with respect to—

assessment and reassessment of tax liability;

obtaining refunds of tax;

imposition of interest and penalty tax;

approval of special tax return arrangements;

collection of tax;

record keeping obligations of taxpayers and general offences;

tax officers and their investigative powers and secrecy obligations;

objections and appeals;

miscellaneous matters such as service of documents, corporate criminal liability and evidence.

The Commissioner may make an assessment of a tax liability of a taxpayer.

An assessment of a tax liability may consist of or include a determination that there is not a particular tax liability.

The Commissioner must, if requested to do so by a taxpayer, make an assessment of a tax liability (but not a prospective liability) of the taxpayer.

A request for an assessment cannot be made if—

the Commissioner has previously made an assessment of the tax liability; or

the request is—

for an assessment of the liability of the taxpayer in respect of a matter in respect of which the taxpayer has paid an amount to the Commissioner as tax; and

made more than six months after payment of the amount to the

Commissioner.

A request for an assessment must be made in a form approved by the

Commissioner.

If the Commissioner has made any requirements of the taxpayer under

Division

2 of

Part

9 for the purposes of the assessment, the Commissioner may refuse to make the assessment until the taxpayer complies with the requirements.

A refusal under subsection (4) is a non-reviewable decision.

The Commissioner may make one or more reassessments of a tax liability of a taxpayer.

A reassessment of a tax liability is to be made in accordance with the legal interpretations and assessment practices generally applied by the

Commissioner in relation to matters of that kind at the time of the initial assessment of the liability except to the extent that any departure from those interpretations and practices is required by legislative change made after the initial assessment.

Nothing prevents the Commissioner—

from making a reassessment of a tax liability of a taxpayer after an amount previously assessed as being payable by the taxpayer has been paid;

or

from making a reassessment of a tax liability under which the taxpayer is assessed as having liabilities that are additional to or greater than those under the previous assessment.

Despite the other provisions of this section, the Commissioner cannot make a reassessment of a tax liability more than five years after the initial assessment of the liability except—

with the agreement of the taxpayer; or

where there has been a deliberate tax default.

A decision not to make reassessment is a non-reviewable decision.

A taxpayer and any tax agent of the taxpayer must ensure that there is included in an instrument that is liable to tax, or in a statement that is produced to the Commissioner together with the instrument prior to payment of tax, all information necessary for a proper assessment of the tax liability of the taxpayer in respect of the instrument. Maximum penalty: Maximum penalty: $10 000.

A taxpayer and any tax agent of the taxpayer must ensure that there is included in a return required to be lodged with the Commissioner under a taxation law, in addition to the information required under that taxation law, any further information necessary for a proper assessment of the tax liability of the taxpayer in respect of the return or the matters to which the return relates. Maximum penalty: Maximum penalty: $10 000.

It is a defence to a charge of an offence against this section if it is proved—

that the defendant, being a taxpayer, reasonably relied on—

another person who was liable or required with the defendant to pay the tax or lodge the return; or

a tax agent (whether engaged by the defendant or any such other person), to ensure that the requirements of this section are satisfied;

or

that the defendant, being a tax agent, reasonably relied on information supplied by the taxpayer or by another person who was liable or required with the taxpayer to pay the tax or lodge the return.

In this section—

tax agent, in relation to a taxpayer, means a person engaged by the taxpayer for fee or reward (otherwise than as an employee) who prepares, or assists in the final preparation of, the instrument, statement or return on behalf of the taxpayer.

The Commissioner may make an assessment on the information that the

Commissioner has from any source at the time the assessment is made.

If the Commissioner has insufficient information to make an exact assessment of a tax liability, the Commissioner may make an assessment by way of estimate.

The Commissioner may, if the Commissioner considers it appropriate to do so to settle a dispute or to avoid undue delay or expense or for some other reason, make an assessment of a tax liability in accordance with a written agreement between the Commissioner and the taxpayer.

If the Commissioner has made an assessment of a tax liability of a taxpayer under this section, the Commissioner cannot make a reassessment of the taxpayer's liability except—

with the agreement of the taxpayer; or

where the assessment under this section was procured by fraud or there was a deliberate failure to disclose material information.

An assessment or reassessment made under this section with the agreement of a taxpayer (a compromise assessment) is a non-reviewable decision.