Taxation Administration Act 1996 (SA)

South Australia Taxation Administration Act 1996 An Act to make general provision for the administration and enforcement of taxation laws; and for other purposes.

Contents Part 1—Preliminary 1 Short title 3 Interpretation 4 Meaning of taxation laws 5 Meaning of non-reviewable in relation to certain decisions 6 Crown bound Part 2—Purpose of Act and relationship with other taxation laws 7 Purpose of Act and relationship with other taxation laws Part 3—Assessment of tax liability 8 General power to make assessment 9 Taxpayer may request assessment 10 Reassessment 11 Instruments and returns to include all relevant information 12 Information on which assessment is made 13 Compromise assessment 14 Form of assessment and service on taxpayer 15 Inclusion of interest and penalty tax in assessments 16 Refund resulting from assessment 17 Cancellation of assessment Part 4—Refunds of tax 18 General right to apply for refund 19 Application of remaining provisions of Part 20 Form of application for refund 21 Commissioner may refuse to determine application until information etc provided 22 Offset of refund against other liability 23 Windfalls—refusal of refund 24 Refunds paid out of Consolidated Account Part 5—Interest and penalty tax Division 1—Interest 25 Interest in respect of tax defaults 26 Interest rate 27 Minimum amount of interest 28 Interest rate to prevail over interest otherwise payable on judgment debt 29 Remission of interest Division 2—Penalty tax 30 Penalty tax in respect of certain tax defaults 31 Amount of penalty tax 32 Minimum amount of penalty tax 33 Time for payment of penalty tax 34 Remission of penalty tax Part 6—Approval of special tax return arrangements 35 Approval of special tax return arrangements 36 Application for approval 37 Conditions of approval 38 Variation and cancellation of approvals 38A Gazettal or service of notices 39 Effect of approval 40 Stamping of instruments Part 6A—Tax avoidance schemes 40A Object of Part 40B Payment of tax avoided as a result of tax avoidance scheme 40C Nature of a tax avoidance scheme 40D Matters relevant to whether scheme is tax avoidance scheme 40E Liability to pay avoidance tax 40F Reasons for decision to be given 40G Innocent participants 40H Meaning of scheme 40I Related matter Part 7—Collection of tax 41 Recovery of tax as debt 42 Joint and several liability 43 Collection of tax from third parties 44 Duties of agents, trustees etc 45 Arrangements for payment of tax 46 Decisions non-reviewable 47 No statute of limitation to apply Part 8—Record keeping and general offences 48 Requirement to keep proper records 49 Commissioner may require specified records to be kept 50 False or misleading information in records 51 Accessibility of records 52 Form of record—English language 53 Period of retention 54 Damaging or destroying records 55 Giving false or misleading information 56 Omissions from records, statements or information 57 Failure to lodge returns or records 58 Falsifying or concealing identity 59 Deliberate tax evasion Part 9—Tax officers, investigation and secrecy provisions Division 1—Tax officers 60 Commissioner of State Taxation 61 Commissioner has general administration of taxation laws 62 Legal proceedings in name of Commissioner 63 Commissioner may perform functions under laws of other jurisdictions 64 Deputy Commissioners 65 Other staff 66 Delegation by Commissioner 67 Authorised officers 68 Identity cards for authorised officers Division 2—Investigation 70 Power to require information, instruments or records or attendance for examination 71 Powers of entry and inspection 72 Search warrant 73 Use and inspection of instruments or records produced or seized 74 Self-incrimination 75 Hindering or obstructing authorised officers etc 76 Impersonating authorised officer Division 2A—Investigations under other laws 76A Investigations for the purposes of corresponding laws 76B Investigations in other jurisdictions for the purposes of taxation laws 76C Instrument of delegation to be produced Division 3—Secrecy 76D Application of Division to corresponding laws 77 Prohibition of certain disclosures by tax officers 78 Permitted disclosure in particular circumstances or to particular persons 79 Permitted disclosures of general nature 80 Prohibition of disclosures by other persons 81 Restriction on power of courts to require disclosure Division 4—Collection of information for disclosure to Commonwealth 81A Interpretation 81B Relationship with other laws 81C Collection and disclosure of reportable information 81D Commissioner may direct agency to collect and disclose 81E How reportable information may be collected 81F Enforcement Part 10—Objections and appeals Division 1—Objections 82 Objections 83 Grounds of objection 84 Objection to reassessment 85 Onus on objection 86 Time for lodging objection 87 Objections lodged out of time 88 Determination of objection 89 Notice of determination 90 Interest to be included in refund resulting from objection 91 Recovery of tax pending objection Division 2—Appeals 92 Right of appeal 93 Appeal prohibited unless tax paid 94 Time for appeal 95 Appeals made out of time 96 Grounds of appeal 97 Onus on appeal 98 Determination of appeal 99 Interest to be included in refund resulting from appeal Division 3—Exclusion of other proceedings or disputes as to tax liability 100 Exclusion of other proceedings or disputes as to tax liability Part 11—Miscellaneous 101 Means and time of payment 102 Adjustments for fractions of dollar 103 Valuation of foreign currency 104 Writing off of tax 105 Public officer of corporation 106 Notice of liquidator's appointment 107 Service of documents on Commissioner 108 Service of documents by Commissioner 109 General criminal defence 110 Offences by persons involved in management of corporations 111 Penalties for corporations 112 Continuing offences 113 Time for commencement of prosecutions 114 Tax liability unaffected by payment of penalty 115 Evidence 116 Regulations Schedule—Transitional provisions 1 Interpretation 2 Assessment of tax liability 3 Refunds of tax 4 Interest and penalty tax 5 Special tax return arrangements 6 Collection of tax 7 Records 8 Commissioners and authorised officers 9 Objections and appeals 10 Evidence 11 Acts Interpretation Act Legislative history