Taxation Administration Bill 2001 (Qld)

Queensland

TAXATION ADMINISTRATION BILL 2001

Queensland

TAXATION ADMINISTRATION BILL 2001

TABLE OF PROVISIONS

Section

PART 1—PRELIMINARY

Division 1—Introductory provisions 1 Short title. 2... eee eens 2 Commencement. ......... 0... eee eee eee eee eens Division 2—Purpose and application of Act

3 Purpose of Act and relationship with revenue laws..................5. 4 Act binds all persons... 02.0... cee eee eee

Division 3—Interpretation 5 Definitions... 0.0... eee eee 6 Revenue laws... 0... eee eee eee eee eee

PART 2—COMMISSIONER OF STATE REVENUE

7 Appointment of commissioner ........... 0.00. 8 Commissioner's functions........ 0.0... eee eee 9 Commissioner's powelS. .... 06... eee eee eee

10 Delegations ... 0... eee PART 3—ASSESSMENTS OF TAX

Division 1—Assessments made by the commissioner

11 When commissioner makes an assessment............00020eeeeeeeee 12 Compromise assessments .... 0.0.0... eee eee eee 13 Default assessments... 1.2.0... 0c cee e eens

Division 2—Self assessments 14 Making self assessment by lodging return .................0.000000. 15 Matters to which self assessor must have regard..................200.

16 Effect of commissioner making an assessment for self assessor .........

Page 10 10 11 1112 1214Taxation Administration Bill 2001 18212325 28 3032343739

Division 3—Reassessments

Commissioner's general power to make reassessments ................

When commissioner must make reassessment—general ...............

When commissioner must make reassessment—objections or

Court decisiONS eee Legal interpretations and practices applying to particular reassessments. . . Time for reassessment decreasing liability for tax ..............00000. Time for reassessment increasing liability for tax................0000. Limitation period does not apply to particular reassessments............ Reassessment by self assessors...... 2... eee eee