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
1Short title
3Interpretation
4Meaning of taxation laws
5Meaning of non-reviewable in relation to certain decisions
6Crown bound
Part 2—Purpose of Act and relationship with other taxation laws
7Purpose of Act and relationship with other taxation laws
Part 3—Assessment of tax liability
8General power to make assessment
9Taxpayer may request assessment
10Reassessment
11Instruments and returns to include all relevant information
12Information on which assessment is made
13Compromise assessment
14Form of assessment and service on taxpayer
15Inclusion of interest and penalty tax in assessments
16Refund resulting from assessment
17Cancellation of assessment
Part 4—Refunds of tax
18General right to apply for refund
19Application of remaining provisions of Part
20Form of application for refund
21Commissioner may refuse to determine application until information etc provided
22Offset of refund against other liability
23Windfalls—refusal of refund
24Refunds paid out of Consolidated Account
Part 5—Interest and penalty tax
Division 1—Interest
25Interest in respect of tax defaults
26Interest rate
27Minimum amount of interest
28Interest rate to prevail over interest otherwise payable on judgment debt
29Remission of interest
Division 2—Penalty tax
30Penalty tax in respect of certain tax defaults
31Amount of penalty tax
32Minimum amount of penalty tax
33Time for payment of penalty tax
34Remission of penalty tax
Part 6—Approval of special tax return arrangements
35Approval of special tax return arrangements
36Application for approval
37Conditions of approval
38Variation and cancellation of approvals
38AGazettal or service of notices
39Effect of approval
40Stamping of instruments
Part 6A—Tax avoidance schemes
40AObject of Part
40BPayment of tax avoided as a result of tax avoidance scheme
40CNature of a tax avoidance scheme
40DMatters relevant to whether scheme is tax avoidance scheme
40ELiability to pay avoidance tax
40FReasons for decision to be given
40GInnocent participants
40HMeaning of scheme
40IRelated matter
Part 7—Collection of tax
41Recovery of tax as debt
42Joint and several liability
43Collection of tax from third parties
44Duties of agents, trustees etc
45Arrangements for payment of tax
46Decisions non-reviewable
47No statute of limitation to apply
Part 8—Record keeping and general offences
48Requirement to keep proper records
49Commissioner may require specified records to be kept
50False or misleading information in records
51Accessibility of records
52Form of record—English language
53Period of retention
54Damaging or destroying records
55Giving false or misleading information
56Omissions from records, statements or information
57Failure to lodge returns or records
58Falsifying or concealing identity
59Deliberate tax evasion
Part 9—Tax officers, investigation and secrecy provisions
Division 1—Tax officers
60Commissioner of State Taxation
61Commissioner has general administration of taxation laws
62Legal proceedings in name of Commissioner
63Commissioner may perform functions under laws of other jurisdictions
64Deputy Commissioners
65Other staff
66Delegation by Commissioner
67Authorised officers
68Identity cards for authorised officers
Division 2—Investigation
70Power to require information, instruments or records or attendance for examination
71Powers of entry and inspection
72Search warrant
73Use and inspection of instruments or records produced or seized
74Self-incrimination
75Hindering or obstructing authorised officers etc
76Impersonating authorised…