Taxation Administration Act 1996

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.