Taxation Administration Act 1997

Taxation Administration Act 1997

This Act may be cited as the Taxation Administration Act 1997.

This Act commences on a day to be proclaimed.

In this Act, unless the contrary intention appears –

approval means an approval referred to in Division 2 of Part 6;

approved form means a form approved by the Commissioner;

assessment means – an assessment made under Part 3 of the tax liability of a person; and a reassessment; and a compromise assessment;

authorised officer means – the Commissioner; and a person appointed as an authorised officer under section 15;

business day means a day other than a Saturday, a Sunday or a statutory holiday as defined in the Statutory Holidays Act 2000;

charge includes pass on;

commencement day means the day on which this Act commences;

Commissioner means the Commissioner of State Revenue referred to in section 7;

compromise assessment means an assessment under section 22;

function includes a duty;

interest means interest payable under Division 1 of Part 5;

interest rate means the interest rate referred to in section 35;

investigation means an investigation under Part 9;

non-reviewable decision means a decision referred to in section 5;

penalty tax means a tax referred to in Division 2 of Part 5;

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

reassessment means reassessment of tax liability under section 19;

record means – any instrument, document, record, film, tape, disc or other device or medium on which information is recorded or stored mechanically, photographically, electronically, electromagnetically or otherwise; and any other information kept in any form or device;

Recorder of Titles means the person appointed as Recorder of Titles under section 4(1) of the Land Titles Act 1980;

required record is a record required to be kept under a taxation law;

return means a return, statement, certificate, application, report or other record that – is required or authorised under a taxation law to be lodged 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 payable under a taxation law; and interest and penalty tax; and any other amount payable by a taxpayer under a taxation law;

tax agent means a person engaged by a taxpayer for fee or reward, otherwise than as an employee, who prepares, or assists in the final preparation of, any instrument or return on behalf of the taxpayer;

taxation law means a law referred to in section 4;

tax default means a failure by a taxpayer to pay the whole or part of tax that the taxpayer is liable to pay;

tax liability means a liability to pay tax;

tax officer means – an authorised officer; and any other person engaged in the administration or execution of a taxation law;

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

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 following are taxation laws:

this Act;

Debits Duties Act 2001;

Duties Act 2001;

Land Tax Rating Act 2000;

Land Tax Act 2000;

Pay-roll Tax Act 1971;

Payroll Tax Act 2008.

If a provision of this Act provides that a decision is a non-reviewable decision, any court or administrative review body, including the Magistrates Court (Administrative Appeals Division), does not have jurisdiction or power to entertain any question as to the validity or correctness of the decision.

This Act binds the Crown in right of Tasmania and, so far as the legislative power of Parliament permits, in all its other capacities.

This section does not affect the liability of the Crown to tax under another taxation law.

The Minister administering the State Service Act 2000 may appoint a State Service officer or State Service employee to be Commissioner of State Revenue, and that officer or employee holds that office in conjunction with State Service employment.

The Commissioner has the following functions:the general administration of the taxation laws; any other function imposed on him or her by any other Act.

The Commissioner may do anything necessary or convenient to give effect to the taxation laws.

The Commissioner may perform the functions and exercise the powers of a State taxation officer under Part IIIA of the Taxation Administration Act 1953 of the Commonwealth.

may be taken by or against the Commissioner in the name "Commissioner of State Revenue".

A person who takes legal proceedings in the name of the Commissioner is taken to be authorised to take those proceedings, in the absence of evidence to the contrary.

The Minister administering the State Service Act 2000 may appoint a State Service officer or State Service employee to be a Deputy Commissioner of State Revenue or an Assistant Commissioner of State Revenue, and that officer or employee holds that office in conjunction with State Service employment.

Subject to the direction and control of the Commissioner, a Deputy Commissioner or an Assistant Commissioner has the same functions as the Commissioner under a taxation law or another law under the general administration of the Commissioner.