Taxation Administration Act 1997

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;

reciprocal enforcement of recognised laws;

record keeping obligations of taxpayers and general offences;

tax officers and their investigative powers and secrecy obligations;

objections, reviews and appeals;

the conduct of feasibility studies;

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

The taxation laws, other than this Act and the regulations, include provisions with respect to—

the imposition of tax and its payment;

exceptions to and exemptions from liability to the tax;

entitlements to refunds.