Taxation Administration Act 1999 (ACT)
Taxation Administration Act 1999
A1999-4
Republication No 51
Effective: 1 July 2025
Republication date: 1 July 2025
Last amendment made by A2025‑12
About this republication
The republished law
This is a republication of the Taxation Administration Act 1999 (including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on 1 July 2025. It also includes any commencement, amendment, repeal or expiry affecting this republished law to 1 July 2025.
The legislation history and amendment history of the republished law are set out in endnotes 3 and 4.
Kinds of republications
The Parliamentary Counsel’s Office prepares 2 kinds of republications of ACT laws (see the ACT legislation register at type="disc">
authorised republications to which the Legislation Act 2001 applies
unauthorised republications.
The status of this republication appears on the bottom of each page.
Editorial changes
The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication. Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice.
This republication includes amendments made under part 11.3 (see endnote 1).
Uncommenced provisions and amendments
If a provision of the republished law has not commenced, the symbol U appears immediately before the provision heading. Any uncommenced amendments that affect this republished law are accessible on the ACT legislation register ( For more information, see the home page for this law on the register.
Modifications
If a provision of the republished law is affected by a current modification, the symbol M appears immediately before the provision heading. The text of the modifying provision appears in the endnotes. For the legal status of modifications, see the Legislation Act 2001, section 95.
Penalties
At the republication date, the value of a penalty unit for an offence against this law is $160 for an individual and $810 for a corporation (see Legislation Act 2001, s 133).
Taxation Administration Act 1999
Contents
Page
Part 1 Preliminary
1 Name of Act 2
2 Dictionary 2
3A Notes 2
4 Meaning of tax law 2
5 Act binds Territory 3
5AOffences against Act—application of Criminal Code etc 4
Part 2 Purpose of Act and relationship with other tax laws
6 Purpose of Act and relationship with other tax laws 5
Part 3 Assessment of tax liability
7 General power to make assessment 7
8 Tax avoidance schemes made ineffective 7
9 Reassessment 9
10 Requirement for full and true disclosure of relevant facts and circumstances 10
11 Information on which assessment is made 10
12 Compromise assessment 11
13 Withdrawal of assessment 11
14 Notice of assessment, reassessment or withdrawal of assessment 11
14A Notice of assessment—multiple blocks or sections in parcel 12
15 Inclusion of interest and penalty tax in notice of assessment 12
16 Validity of assessment 12
17 Acceptance of money not necessarily an assessment 13
18 Remissions of tax 13
Part 3A Charitable organisations
Division 3A.1 Preliminary
18A Meaning of organisation—pt 3A 14
18B Meaning of charitable organisation 14
18C Meaning of excluded organisation—pt 3A 14
18D Determining the purpose of organisation 16
Division 3A.2 Beneficial organisation determinations
18E Beneficial organisation determinations—application 16
18F Beneficial organisation determinations—decision 16
18G Beneficial organisation determinations—effect 17
Part 4 Refunds of tax
19 Entitlement to refund 19
19A Application for refund 19
20 Offset of refund against other tax liability 19
21 Limitation of refunds of revenue amounts 19
22 Judgments for the recovery of revenue amounts 20
23 No recovery of revenue amounts following non-legislative change in law 21
24 Characterisation 22
Part 5 Interest and penalty tax
Division 5.1 Interest
25 Interest in relation to tax defaults 23
26 Interest rate 23
27 No interest imposed if amount would be small 25
28 Interest rate to prevail over interest otherwise payable on a judgment debt 25
29 Remission of interest 25
Division 5.2 Penalty tax
30 Penalty tax in relation to certain tax defaults 26
31 Amount of penalty tax 26
32 Reduction in penalty tax for voluntary disclosure 27
33 Reduction in penalty tax for disclosure before investigation 28
34 Increase in penalty tax for concealment 28
35 Minimum amount of penalty tax 30
36 Time for payment of penalty tax 30
37 Remission of penalty tax 30
Part 6 Returns
Division 6.1 General
39 Time of lodgment 31
40 Variation of time for lodgment of return or of period covered by return 31
41 Authenticity of returns 32
Division 6.2 Special arrangements for making returns and paying tax
42 Special arrangements for classes of people 32
43 Special arrangements for individual applicants 33
44 Conditions of approval 34
45 Variation and cancellation of approvals 35
46 Taxpayers and agents must comply with conditions 35
Part 7 Collection of tax
Division 7.1 General
48 Tax payable to the commissioner 37
49 Costs of recovery are payable to the commissioner 37
50 Joint and several liability 37
51 Time for payment of tax 38
52 Arrangements for payment of tax 38
53 Duties of agents, trustees etc 39
54 Collection of tax from third parties 40
55 Money held for nonresidents 42
56 Enforcement of payment orders 43
Division 7.2 Recovery of tax from directors of corporations
56A Definitions for div 7.2 44
56B Liability of directors and former directors for amounts of tax 45
56C Failure to comply with arrangement for payment 46
56D Right of indemnity of director or former director 46
56E Defence to proceeding for recovery of tax from director or former director 47
Division 7.3 Tax in arrears—recovery measures
56F Application—div 7.3 47
56G Definitions—div 7.3 47
56H Tax payable is charge on land 49
56HA Recovery of tax from mortgagee 51
56I Notice of tax in arrears 52
56J Sale of land for nonpayment of tax 53
56K Application may relate to more than one parcel 56
56L Creation of charge on other land 57
56M Registered charge on other land takes priority 58
56N Recovery of tax from mortgagee of other land 60
Part 8 Record keeping and general offences
Division 8.1 Record keeping
57 Requirement to keep proper records 63
58 Additional records 63
59 Failure to keep proper records 63
60 Reckless or deliberate failure to keep proper records 64
61 Keeping accounts or records intended to deceive 65
62 Accessibility 66
63 Records must be accessible in English 66
64 Period record to be kept 66
Division 8.2 General offences
65 Avoidance of tax 67
67 Failure to lodge documents 67
68 Falsifying or concealing identity 68
Division 8.3 Supplementary offence provisions
69 General defence to a charge under a tax law 68
70 Penalties for second and subsequent offences against certain provisions 68
71 Orders to comply with requirements 70
72 Orders to pay additional amounts 71
Part 9 Tax officers, investigation and secrecy provisions
Division 9.1 Tax officers
73 The commissioner 73
73A Appointment of acting commissioner 73
74 General administration of the tax laws 73
75 Commissioner authorised to exercise functions of Territory taxation officer under Commonwealth Act 73
77 Use of consultants and contractors 74
78 Delegation by commissioner 74
79 Authorised officers 74
80 Identity cards for authorised officers 75
81 Personal liability 75
Division 9.2 Powers of investigation
82 Power to require information, instruments or records or attendance for examination 76
83 Powers of entry and inspection 77
84 Search warrant 79
85 Use and inspection of documents and records produced or seized 80
86 Use of goods produced or seized 80
87 Self-incrimination 81
88 Failing to comply with requirement of inspector 81
90 Access to public records without fee 82
Division 9.2A Authorised valuers
90A Definitions—div 9.2A 82
90B Appointment of authorised valuers 82
90C Authorised valuers—functions 83
90D Authorised valuers—identity cards 83
90E Power to enter premises 84
90F Production of identity card 85
90G Consent to entry 85
90H General powers on entry to premises 86
Division 9.3 Cooperation with other jurisdictions
91 Cooperative agreements 87
92 Investigation at request of reciprocating jurisdiction 87
93 Disclosure of information to a reciprocating jurisdiction 87
Division 9.4 Secrecy
94 Meaning of tax officer for div 9.4 88
95 Tax officers to respect confidentiality 88
96 Permitted disclosures of general nature 89
97 Other permitted disclosures 89
98 Prohibition on secondary disclosures of information 93
99 Restrictions on disclosures to courts and tribunals 93
Part 10 Objections and reviews
Division 10.1 Objections
100 Objection 95
101 Grounds for objection 96
102 Time for lodging objection 96
103 Objections lodged out of time 96
104 Determination of objection 97
105 Recovery of tax pending objection or review 97
Division 10.2 Notification and review of decisions
107 Definitions—div 10.2 97
107A Meaning of reviewable decision etc—div 10.2 98
107B Internal review notices 98
108 Reviewable decision notices 98
108A Applications for review 98
108B Grounds of review 99
109 Giving effect to ACAT decision 99
Division 10.3 Interest
110 Interest payable on amounts to be paid by taxpayer 100
111 Interest payable on refunds 100
Part 11 Miscellaneous provisions
Division 11.2 Treatment of bodies corporate
117 Public officer of body corporate 101
118 Liability of directors or other officers 102
119 Offences by people involved in management of bodies corporate 103
120 Prosecution of bodies corporate 104
121 Notice of appointment of liquidators etc 104
Division 11.3 Payments
122 Means and time of payment 105
123 Adjustments of amounts 106
124 Valuation of foreign currency 106
125 Appropriation of public money 106
Division 11.4 Notices and service of documents
127 Service of documents on commissioner 106
128 Day of service of document or payment of money 107
129 Service of documents by commissioner 107
Division 11.5 Proceedings and evidence
131 Presumption of regularity about issue of documents 108
132 Legal proceedings in commissioner’s name 108
133 Evidence of claim 108
134 Evidence of assessments and determinations 109
135 Commissioner may certify copies of documents 109
136 Certificate evidence 109
137 Evidence of previous convictions 110
Division 11.5A Revenue measures—deferral, exemption and rebate schemes
137A Definitions—div 11.5A 110
137B Application—div 11.5A 111
137D Deferral scheme 111
137E Exemption scheme 112
137F Rebate scheme 113
Division 11.6 Miscellaneous
138 Tax liability unaffected by payment of penalty 113
139 Determination of amounts payable under tax laws 114
139A Determination of fees 114
140 Regulation-making power 114
Schedule 1 Decisions reviewable by commissioner and ACAT 115
1.1 Objections and reviews 115
1.2 Decisions subject to objection or review 115
Schedule 2 Decisions reviewable by commissioner only 117
2.1 Objections 117
2.2 Kinds of decision subject to objection 117
Dictionary118
Endnotes
1 About the endnotes 123
2 Abbreviation key 123
3 Legislation history 124
4 Amendment history 133
5 Earlier republications 147
6 Expired transitional or validating provisions 151
Taxation Administration Act 1999
An Act to provide for the administration of certain Acts relating to the imposition and collection of taxes
Part 1Preliminary
Name of Act
This Act is the Taxation Administration Act 1999.
Dictionary
The dictionary at the end of this Act is part of this Act.
Note 1The dictionary at the end of this Act defines certain terms used in this Act, and includes references (signpost definitions) to other terms defined elsewhere.
For example, the signpost definition ‘corporation—see the Corporations Act, section 57A.’ means that the term ‘corporation’ is defined in that section and the definition applies to this Act.
Note 2A definition in the dictionary (including a signpost definition) applies to the entire Act unless the definition, or another provision of the Act, provides otherwise or the contrary intention otherwise appears (see Legislation Act, s 155 and s 156 (1)).
3ANotes
A note included in this Act is explanatory and is not part of this Act.
NoteSee the Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.
Meaning of tax law
For this Act, each of the following is a tax law:
(a)this Act;
(b)the Betting Operations Tax Act 2018;
(c)the Duties Act 1999;
(d)the Emergencies Act 2004, schedule 1 (Ambulance levy);
(e)the Land Rent Act 2008;
(f)the Land Tax Act 2004;
(g)the Land Titles Act 1925, section 47C (Registration of instruments effecting dutiable transaction) and section 178B (Registrar-general must give information about certain transactions and instruments to revenue commissioner);
(h)the Payroll Tax Act 2011;
(i)the Planning Act 2023, division 10.7.3 (Variation of nominal rent leases);
(j)the Rates Act 2004;
(k)the Short‑Term Rental Accommodation Levy Act 2025;
(l)the Utilities Act 2000, part 3A (Energy industry levy);
(m)the Utilities (Network Facilities Tax) Act 2006;
(n)an Act declared by regulation to be a tax law.
Act binds Territory
(1)This Act applies to the Territory so far as it requires or otherwise provides for the payment of money that, on payment, would form part of the public money of the Territory.
(2)This section has effect despite the Legislation Act, section 121 (2).
NoteSection 121 (2) provides that an Act does not bind the Territory to the extent that it requires or otherwise provides for the payment of money that, on payment, would form part of the public money of the Territory.
5AOffences against Act—application of Criminal Code etc
Other legislation applies in relation to offences against this Act.
Note 1Criminal Code
The Criminal Code, ch 2 applies to the following offences against this Act (see Code, pt 2.1):
· s 71 (6) (Orders to comply with requirements)
· s 90D (3) (Authorised valuers—identity cards)
· s 90H (2) (General powers on entry to premises)
The chapter sets out the general principles of criminal responsibility (including burdens of proof and general defences), and defines terms used for offences to which the Code applies (eg conduct, intention, recklessness and strict liability).
Note 2Penalty units
The Legislation Act, s 133 deals with the meaning of offence penalties that are expressed in penalty units.
Part 2Purpose of Act and relationship with other tax laws
Purpose of Act and relationship with other tax laws
(1)The purpose of this Act is to make general provision in relation to the administration and enforcement of the other tax laws.
(2)The other tax laws include provisions in relation to—
(a)the imposition of tax and its payment; and
(b)exceptions to and exemptions from liability to the tax; and
(c)entitlements to refunds.
(3)This Act includes general provisions in relation to—
(a)the assessment and reassessment of tax liability; and
(b)payment of tax, if this is not provided for in the tax law concerned; and
(c)entitlements to and the obtaining of refunds of tax; and
(d)the imposition of interest and penalty tax; and
(e)approval of special tax return arrangements; and
(f)the collection of tax; and
(g)record keeping obligations of taxpayers and general offences; and
(h)tax officers and their investigative powers and secrecy obligations; and
(i)objections and appeals; and
(j)cooperation with other jurisdictions in conducting investigations and enforcing tax laws; and
(k)miscellaneous matters, including, the service of documents, corporate criminal liability, evidence and tax deferral, exemption and rebate schemes.
Part 3Assessment of tax liability
General power to make assessment
(1)The commissioner may make an assessment of the tax liability of a taxpayer.
(2)An assessment of a tax liability may—
(a)consist of a determination that there is not a particular tax liability; or
(b)include an assessment of the value of anything for the purpose of assessing tax liability.
(3)The commissioner has the same powers of assessment in relation to a trustee of a deceased person as the commissioner would have in relation to the person if the person were alive.
Tax avoidance schemes made ineffective
(1)If the commissioner is satisfied that a person has used a tax avoidance scheme, the commissioner may—
(a)determine the tax to which the person and other people would have been liable apart from the use of the scheme; and
(b)take the action that the commissioner considers necessary to allow assessments of tax so determined.
NoteThe commissioner’s decision in relation to a tax avoidance scheme used by a person is an internally reviewable decision (see s 107, def internally reviewable decision), and the commissioner must give an internal review notice to the person (see s 107B).
(2)If the commissioner makes a determination under subsection (1), each person benefiting from the scheme is liable for tax in accordance with the determination.
(3)This section applies in relation to a scheme wherever and whenever entered into.
(4)This section does not prevent a person from agreeing to pay tax payable by another or from entering a tax-sharing agreement.
(5)In this section:
scheme includes—
(a)any plan, action or conduct of a person; and
(b)any trust, agreement, arrangement or other understanding between people, whether oral or in writing, whether express or implied and whether or not it is intended to be legally binding; and
(c)any series or combination of schemes mentioned in paragraphs (a) and (b).
tax avoidance scheme means a scheme by which a person obtains or seeks to obtain a reduction in, or exemption from, tax that would otherwise be payable and where, having regard to—
(a)the way in which the scheme was entered into or carried out; or
(b)the form and substance of the scheme; or
(c)the time when the scheme was entered into and the length of time during which it was carried out; or
(d)the extent to which the scheme reduces the tax that would otherwise be payable; or
(e)whether the scheme has resulted in, or can reasonably be expected to result in, a change in any person’s financial position, or in any other consequence for any person; or
(f)the nature of any connection (whether of a business, family or any other nature) between the person and a person mentioned in paragraph (e);
it would be reasonable to conclude that the person entered into or carried out the scheme principally for the purpose of obtaining the reduction in, or exemption from, tax.
Reassessment
(1)The commissioner may make 1 or more reassessments of a tax liability of a taxpayer.
(2)A reassessment of a tax liability must be made in accordance with the legal interpretations and assessment practices generally applied by the commissioner in relation to matters of that kind at the time the tax liability arose except to the extent that any departure from those interpretations and practices is required by a change in the law (whether legislative or non-legislative) made after that time.
(3)The commissioner must not make a reassessment of a tax liability—
(a)more than 5 years after the initial assessment of the liability, unless—
(i)the purpose of the reassessment is to give effect to a decision on an objection or appeal as to the initial assessment; or
(ii)at the time the initial assessment or a reassessment was made, all the facts and circumstances affecting the liability under the relevant tax law of the person in relation to whom the assessment or reassessment was made were not fully and truly disclosed to the commissioner; and
(b)for an excluded organisation in relation to which a beneficial organisation determination does not apply—if the purpose of the reassessment is to give effect to a decision that the organisation has a tax liability, or has no tax liability, under a relevant provision.
(4)The initial assessment of a tax liability remains the initial assessment of the liability for this Act even if it is withdrawn under section 13.
(5)In this section:
excluded organisation—see section 18C.
relevant provision means—
(a)the Duties Act 1999, section 232 (Charitable organisations); and
(b)the Payroll Tax Act 2011, section 48 (Charitable organisations) and schedule 2, section 2.13 (Exemption from payroll tax—charitable organisations); and
(c)the Rates Act 2004, section 8 (1) (b) (iii) (Meaning of rateable land).
Requirement for full and true disclosure of relevant facts and circumstances
(1)A person who is liable to pay tax under a tax law must, before or at the time an assessment of the tax liability is made, fully and truly disclose to the commissioner all the facts and circumstances affecting the tax liability under the relevant tax law.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.
(2)It is a defence to a charge under this section that the defendant reasonably relied on some other person to ensure that the requirements of this section were satisfied.
Information on which assessment is made
(1)The commissioner may make an assessment on the information that the commissioner has from any source at the time the assessment is made.
(2)If the commissioner has insufficient information to make an exact assessment of a tax liability, the commissioner may make an assessment by way of estimate.
Compromise assessment
(1)If it is difficult or impracticable for the commissioner to determine a person’s tax liability under a tax law without undue delay or expense because of the complexity or uncertainty of the case or for any other reason, the commissioner may make an assessment in accordance with this section.
(2)The commissioner may, with the agreement of the taxpayer, assess liability in an amount specified in, or determined in accordance with, the agreement.
(3)Despite section 9, the commissioner must not make a reassessment of a tax liability assessed in accordance with this section unless—
(a)the taxpayer agrees to the reassessment; or
(b)the assessment under this section was procured by fraud or there was a deliberate failure to disclose material information.
(4)This section does not limit the power of the commissioner to make an assessment by way of estimate under section 11.
Withdrawal of assessment
The commissioner may withdraw an assessment for which a notice of assessment has been issued at any time within 5 years after the date of issue of the notice, whether or not the amount of tax specified in the assessment has been paid.
Notice of assessment, reassessment or withdrawal of assessment
(1)The commissioner may issue a notice of assessment, showing the amount of the assessment.
NoteAn assessment is an internally reviewable decision (see s 107, def internally reviewable decision), and the commissioner must give an internal review notice to the taxpayer (see s 107B).
(2)If the commissioner has not issued a notice of assessment of the tax liability of a taxpayer, the commissioner must issue the notice if a request to do so is made by the taxpayer within 5 years after the liability arose.
(3)If the commissioner makes a reassessment, the commissioner must issue a notice of assessment, showing the amount of the reassessment and the amount by which the assessment has been increased or decreased.
(4)If the commissioner withdraws an assessment, the commissioner must issue a notice of withdrawal of assessment.
14ANotice of assessment—multiple blocks or sections in parcel
(1)This section applies if the commissioner issues a notice of assessment of the tax liability of a taxpayer in relation to a parcel of land comprising more than 1 block or section.
(2)The notice of assessment may identify the parcel of land by referring to 1 or more of the blocks or sections comprising the parcel.
Inclusion of interest and penalty tax in notice of assessment
A notice of assessment of a taxpayer’s tax liability issued following a tax default by the taxpayer must specify any interest and penalty tax that are payable, or will become payable by the taxpayer under part 5 in relation to the default.
Validity of assessment
The validity of an assessment is not affected only because a provision of a tax law has not been complied with.
Acceptance of money not necessarily an assessment
If money is paid in connection with the lodging of any document, the acceptance of the money by the commissioner does not, of itself, constitute an assessment.
Remissions of tax
Tax must be remitted in the same circumstances as those in which it would be refunded under a tax law if it had been paid.
Part 3ACharitable organisations
Division 3A.1 Preliminary
18AMeaning of organisation—pt 3A
In this part:
organisation means an association, society, institution or body.
18BMeaning of charitable organisation
For a tax law:
charitable organisation—
(a)means an organisation carried on for a religious, educational, benevolent or charitable purpose; but
(b)does not include—
(i)an organisation carried on for securing pecuniary benefits to its members; or
(ii)an excluded organisation unless a beneficial organisation determination is in force for the excluded organisation.
18CMeaning of excluded organisation—pt 3A
(1)In this part:
excluded organisation means—
(a)a political party; or
(b)an industrial organisation; or
(c)a professional organisation; or
(d)an organisation that promotes trade, industry or commerce; or
(e)a class of organisation prescribed by regulation.
(2)In this section:
industrial organisation means any of the following:
(a)an association of employees, or an association of employers, registered as an organisation, or recognised, under the Fair Work (Registered Organisations) Act 2009 (Cwlth);
(b)an association of employees registered or recognised as a trade union (however described) under the law of a State or a Territory;
(c)an association of employers registered or recognised as such (however described) under the law of another State or a Territory;
(d)an association of employees which has an exclusive or predominant purpose of protecting and promoting the employees’ interests in matters concerning their employment.
organisation that promotes trade, industry or commerce means an organisation that has as one of its purposes promoting, or advocating for, trade, industry or commerce, whether generally or for a particular kind of trade, industry or commerce.
political party means an organisation that has as one of its purposes the promotion of the election to the Legislative Assembly, the Commonwealth parliament or a State parliament, of a candidate endorsed by it.
NoteState includes the Northern Territory (see Legislation Act, dict, pt 1).
professional organisation means an organisation that has as one of its purposes the promotion of the interests of its members in a profession.
18DDetermining the purpose of organisation
For this part, the purpose or purposes of an organisation are to be determined having regard to all the relevant circumstances including the organisation’s stated objects (if any) and its activities.
Division 3A.2 Beneficial organisation determinations
18EBeneficial organisation determinations—application
The following organisations may apply to the commissioner for a beneficial organisation determination:
(a)a professional organisation mentioned in section 18C (1), definition of excluded organisation, paragraph (c);
(b)an organisation that promotes trade, industry or commerce mentioned in section 18C (1), definition of excluded organisation, paragraph (d);
(c)an organisation in a class of organisation prescribed by regulation under section 18C (1), definition of excluded organisation, paragraph (e), if the regulation prescribing the class of organisation states that this section applies to the class of organisation.
18FBeneficial organisation determinations—decision
(1)If the commissioner receives an application for a beneficial organisation determination from an organisation, the commissioner may make the determination if satisfied that—
(a)the predominant purpose of the organisation is to advance religion, advance education, relieve poverty, or otherwise benefit the community; and
(b)the objects and activities of the organisation that make the organisation an excluded organisation are not significant in relation to the purpose of the organisation considered as a whole; and
(c)the purpose of the organisation is not, or is not intended to be, beneficial to a particular class of people (whether or not members of the organisation) rather than the community generally.
(2)A beneficial organisation determination is a notifiable instrument.
Note 1A notifiable instrument must be notified under the Legislation Act.
Note 2The power to make the beneficial organisation determination includes the power to amend or repeal the determination. The power to amend or repeal the determination is exercisable in the same way, and subject to the same conditions, as the power to make the determination (see Legislation Act, s 46).
18GBeneficial organisation determinations—effect
(1)If the commissioner makes a beneficial organisation determination for an organisation, the determination takes effect on the day the organisation applied for the determination.
(2)A beneficial organisation determination for an organisation applies to the organisation in relation to any liability to pay—
(a)duty for any of the following dutiable transactions registered with the registrar-general under the Land Titles Act 1925 while the determination is in effect:
(i)an agreement for the transfer of dutiable property;
(ii)a grant of a Crown lease;
(iii)a grant of a declared land sublease;
(iv)a transaction prescribed by regulation for the Land Titles Act 1925, section 178B (1); and
(b)duty for any other dutiable transaction entered into while the determination is in effect; and
(c)payroll tax and rates for a financial year in which the determination is in effect.
(3)The commissioner—
(a)must reassess an organisation’s liability to duty, payroll tax or rates for the period beginning on the day the beneficial organisation determination takes effect; but
(b)must not make a reassessment more than 5 years after the determination is made.
(4)In this section:
dutiable transaction—see the Duties Act 1999, section 7 (2).
payroll tax—see the Payroll Tax Act 2011, dictionary.
rates—see the Rates Act 2004, dictionary.
Part 4Refunds of tax
Entitlement to refund
(1)If a taxpayer has paid a greater amount of tax in relation to a tax liability than the amount assessed for that liability, the commissioner must refund the difference to the taxpayer, subject to this part.
(2)To remove any doubt, it is declared that an amount by which tax is overpaid is taken to be tax for this part.
19AApplication for refund
(1)If a taxpayer claims to be entitled to a refund of tax paid under a tax law, the taxpayer may apply to the commissioner for a refund.
(2)The application must be made within 5 years after the tax was paid.
(3)This section does not affect the operation of any other provision of a tax law that authorises or requires a refund of tax paid.
Offset of refund against other tax liability
(1)Instead of making a refund to a taxpayer, the commissioner may apply the amount that would otherwise be refunded to meet tax or any other amount payable by the taxpayer under a tax law.
(2)A refund may be credited towards a taxpayer’s future liability, but only with the taxpayer’s consent.
Limitation of refunds of revenue amounts
(1)The commissioner must not refund a revenue amount unless the person claiming the refund (the claimant)—
(a)satisfies the commissioner that—
(i)the claimant has not charged to, or recovered from, any other person an amount paid in relation to the whole or any part of the revenue amount; or
(ii)if the claimant has so charged or recovered any such amount—the claimant has repaid the amount; and
(b)gives the commissioner a written undertaking that the claimant will not charge to, or recover from, any other person an amount paid in relation to the whole or any part of the revenue amount.
(2)If the commissioner is not satisfied about the matters mentioned in subsection (1) (a), the commissioner must give the claimant written notice of his or her decision.
(3)A person who contravenes an undertaking that the person has given under subsection (1) (b) is liable to pay the commissioner, as a penalty, an amount equal to double the amount that the person has charged to, or recovered from, another person by the contravention.
Judgments for the recovery of revenue amounts
(1)Judgment must not be entered for a plaintiff or claimant in a proceeding against the Territory for the recovery of a revenue amount unless—
(a)the court is satisfied that—
(i)the plaintiff or claimant has not charged to, or recovered from, any other person an amount paid in relation to the whole or any part of the revenue amount; or
(ii)if the plaintiff or claimant has so charged or recovered any such amount—he or she has repaid the amount; and
(b)the plaintiff or claimant gives to the court an undertaking in writing that he or she will not charge to, or recover from, any other person an amount paid in relation to the whole or any part of the revenue amount.
(2)A person who contravenes an undertaking that the person has given under subsection (1) (b) is liable to pay to the commissioner, as a penalty, an amount equal to double the amount that the person has charged to, or recovered from, another person by the contravention.
(3)In subsection (1):
Territory includes an officer, Minister and territory authority.
No recovery of revenue amounts following non-legislative change in law
(1)A revenue amount paid before a non-legislative change of the law is not recoverable from the Territory on a ground of invalidity if the ground came into existence because of the change of law.
(2)If a revenue amount paid before a non-legislative change of the law would have been refundable as an overpayment if the purported tax had been valid, that amount is refundable as if the purported tax had indeed been valid.
(3)In this section:
ground of invalidity means—
(a)the ground of invalidity of a tax law; or
(b)the ground of mistake (whether law or a fact) about the validity or invalidity of a tax law; or
(c)any other restitutionary ground relating to the validity or invalidity of a tax law.
non-legislative change of the law means a change of the law or of legal principles, or a change in what is generally perceived to be the state of the law or legal principles, but does not include a change made by legislation.
Territory includes an officer, Minister and territory authority.
Characterisation
(1)For the purpose of the application of the rules of conflict of laws, this part is part of the substantive law of the ACT.
(2)This section does not affect the characterisation of any other provision in this Act.
Part 5Interest and penalty tax
Division 5.1 Interest
Interest in relation to tax defaults
(1)If a tax default happens, the taxpayer is liable to pay interest on the amount of tax unpaid calculated on a daily basis from the end of the last day for payment until the day it is paid at the interest rate from time to time applying under this division.
(2)Interest is payable under this section in relation to a tax default that consists of a failure to pay penalty tax under division 5.2 but is not payable in relation to any failure to pay interest under this division.
Interest rate
(1)The interest rate is the sum of—
(a)the market rate component; and
(b)the premium component.
(2)The market rate component for a day is—
(a)if a determination of a rate is, under section 139 (1) (b) (Determination of amounts payable under tax laws), in force for this paragraph for the day—the determined rate; or
(b)if paragraph (a) does not apply—the monthly 90-day bank bill rate worked out in accordance with table 26 and rounded to the 2nd decimal place (with 0.005 rounded to 0.01).
Table 26
| If the day is…. | the monthly 90-day bank bill rate is…. |
| in the 1st 6 months of a year | (a) if, before 1 January of the year, the monthly 90-day bank bill rate for the previous November had been published—that rate; or (b) if paragraph (a) does not apply—the last monthly 90‑day bank bill rate published before 1 January of the year. |
| in the 2nd 6 months of a year | (a) if, before 1 July of the year, the monthly 90-day bank bill rate for the previous May had been published—that rate; or (b) if paragraph (a) does not apply—the last monthly 90‑day bank bill rate published before 1 July of the year. |
(3)The premium component is 8% per annum.
(4)In this section:
monthly 90-day bank bill rate means the monthly average yield of 90-day bank accepted bills published by the Reserve Bank of Australia for a particular month.
No interest imposed if amount would be small
(1)No interest is payable under a tax law if the amount that would otherwise be payable is less than $20.
(2)This section does not apply to the following tax laws:
(a)the Land Rent Act 2008;
(b)the Land Tax Act 2004;
(c)the Rates Act 2004.
Interest rate to prevail over interest otherwise payable on a judgment debt
If judgment is given by or entered in a court for an amount of unpaid tax (or an amount that includes an amount of unpaid tax), the interest rate determined in accordance with this division continues to apply, to the exclusion of any other interest rate, until the tax is paid.
Remission of interest
The commissioner may, if the commissioner considers it appropriate in the circumstances, remit interest by any amount.
NoteThe commissioner’s decision refusing to remit interest is a commissioner-reviewable decision (see s 107, def commissioner-reviewable decision), and the commissioner must give an internal review notice to the person (see s 107B).
Division 5.2 Penalty tax
Penalty tax in relation to certain tax defaults
(1)If a tax default happens, the taxpayer is liable to pay penalty tax in addition to the amount of tax unpaid.
NoteA taxpayer may also be liable to pay penalty tax under the Land Tax Act 2004, s 19A (4) (Interest and penalty tax payable on land tax if no disclosure).
(2)Penalty tax imposed under this division is in addition to interest.
(3)Penalty tax is not payable in relation to a tax default that consists of a failure to pay—
(a)interest under division 5.1; or
(b)penalty tax previously imposed under this division.
Amount of penalty tax
(1)The amount of penalty tax payable in relation to a tax default is 25% of the amount of tax unpaid, subject to this division.
(2)The commissioner may increase the amount of penalty tax payable in relation to a tax default to 50% of the amount of tax unpaid if the commissioner is satisfied that the tax default—
(a)was caused wholly or partly by the taxpayer (or a person acting on behalf of the taxpayer)—
(i)delaying the payment of tax; or
(ii)delaying the provision of information required for the assessment of tax; or
(iii)providing information required under a tax law that is incorrect, incomplete or misleading; or
(b)is the taxpayer’s second or subsequent tax default in relation to a tax liability, or in relation to a similar or related tax liability.
(3)Subsection (2) applies to a tax default in the same way whether the tax default happened before or after the subsection commenced.
(4)The commissioner may increase the amount of penalty tax payable in relation to a tax default to 75% of the amount of tax unpaid if the commissioner is satisfied that the tax default was caused wholly or partly by the intentional disregard by the taxpayer (or a person acting on behalf of the taxpayer) of a tax law.
(5)No penalty tax is payable in relation to a tax default if the commissioner is satisfied that—
(a)the taxpayer (or a person acting on behalf of the taxpayer) took reasonable care to comply with the tax law; or
(b)the tax default happened solely because of circumstances beyond the taxpayer’s control (or if a person acted on behalf of the taxpayer, because of circumstances beyond either the person’s or the taxpayer’s control) but not amounting to financial incapacity.
NoteThe commissioner’s decision to impose penalty tax is an internally reviewable decision (see s 107, def internally reviewable decision), and the commissioner must give an internal review notice to the taxpayer (see s 107B).
Reduction in penalty tax for voluntary disclosure
The amount of penalty tax determined under section 31 is reduced by 80% if, before the commissioner informs the taxpayer that an investigation relating to the taxpayer is to be carried out, the taxpayer discloses to the commissioner, in writing, sufficient information to enable the nature and extent of the tax default to be determined.
Reduction in penalty tax for disclosure before investigation
The amount of penalty tax determined under section 31 is reduced by 20% if, after the commissioner informs the taxpayer that an investigation relating to the taxpayer is to be carried out and before it is begun, the taxpayer discloses to the commissioner, in writing, sufficient information to enable the nature and extent of the tax default to be determined.
Increase in penalty tax for concealment
The amount of penalty tax payable in relation to a tax default is 90% of the amount of tax unpaid if the commissioner is satisfied that, after the commissioner has informed the taxpayer that an investigation is to be carried out and before the investigation is completed, the taxpayer (or a person acting on behalf of the taxpayer)—
(a)deliberately damages or destroys records required to be kept under the tax law to which the investigation relates; or
(b)fails, without reasonable excuse, to comply with a requirement made by the commissioner under division 9.2 for the purposes of determining the taxpayer’s tax liability; or
(c)hinders or obstructs an authorised officer exercising functions under division 9.2, or an authorised valuer exercising functions under division 9.2A, for the purposes of determining the taxpayer’s liability; or
(d)otherwise shows intentional disregard for a tax law.
Note 1The Legislation Act, dict, pt 1 defines fail to include refuse.
Note 2The commissioner’s decision to impose increased penalty tax is an internally reviewable decision (see s 107, def internally reviewable decision), and the commissioner must give an internal review notice to the taxpayer (see s 107B).
Note 3Table 34 contains a summary of the effect of s 31 to s 34.
Table 34Rates of penalty tax
| column 1 item | column 2 | column 3 | column 4 | |
| basic rate | reduced rate | |||
| voluntary disclosure | disclosure before investigation | |||
| 1 | taxpayer took reasonable care | 0% | 0% | 0% |
| 2 | circumstances beyond taxpayer’s control | 0% | 0% | 0% |
| basic rate | reduced rate | |||
| voluntary disclosure | disclosure before investigation | |||
| 3 | tax default | 25% | 5% | 20% |
| 4 | · delayed payment of tax · delayed provision of information · provided incorrect, incomplete or misleading information · second or subsequent tax default | 50% | 10% | 40% |
| 5 | intentional disregard of tax law | 75% | 15% | 60% |
| 6 | concealment | 90% | 90% | 90% |
Minimum amount of penalty tax
No penalty tax is payable if the amount that would otherwise be payable is less than $20.
Time for payment of penalty tax
Penalty tax must be paid by a taxpayer within the period stated in a notice of assessment of the tax liability of the taxpayer.
Remission of penalty tax
The commissioner may, if the commissioner considers it appropriate in the circumstances, remit penalty tax by any amount.
NoteThe commissioner’s decision refusing to remit penalty tax payable by a person is an internally reviewable decision (see s 107, def internally reviewable decision), and the commissioner must give an internal review notice to the person (see s 107B).
Part 6Returns
Division 6.1 General
Time of lodgment
Subject to the Legislation Act, part 19.5 (Service of documents), a return is lodged by a person when the action mentioned in section 127 (a), (b), (c) or (d) is taken.
Variation of time for lodgment of return or of period covered by return
(1)A person may apply to the commissioner to—
(a)extend the time by which a return must be lodged; or
(b)vary the period to which the return is to relate.
(2)An application must—
(a)be in writing, addressed to the commissioner; and
(b)specify—
(i)the name and address of the applicant; and
(ii)the grounds on which the variation is sought.
(3)If the commissioner is satisfied that it would be unduly onerous for a person to lodge a return in accordance with a tax law, the commissioner may, by written notice addressed to the applicant, vary the period in relation to which, or the time within which, the applicant is to lodge the return.
NoteThe commissioner’s decision refusing to vary a period or time in accordance with a taxpayer’s application is a commissioner-reviewable decision (see s 107, def commissioner-reviewable decision), and the commissioner must give an internal review notice to the taxpayer (see s 107B).
(4)While a notice under this section is in force in relation to a person, the person must lodge returns in accordance with the notice.
(5)If the commissioner is no longer satisfied that it would be unduly onerous for the person to lodge returns in accordance with the relevant tax law, the commissioner may, by written notice addressed to the person, revoke a notice under this section.
NoteThe commissioner’s decision to revoke a notice given to a person is an internally reviewable decision (see s 107, def internally reviewable decision), and the commissioner must give an internal review notice to the person (see s 107B).
(6)A notice of revocation has effect 21 days after it is made.
(7)This section does not apply to returns the lodging of which may be varied under the Payroll Tax Act 2011, section 87A.
Authenticity of returns
A return purporting to be made and signed by or on behalf of a person must be presumed to have been made and signed by the person or with his or her authority.
Division 6.2 Special arrangements for making returns and paying tax
Special arrangements for classes of people
(1)The commissioner may approve special arrangements that vary the provisions of a tax law in relation to—
(a)the lodging of returns; and
(b)the way of payment of amounts of tax;
that are due under a tax law.
(2)An approval must apply in relation to—
(a)a specified class of taxpayers; or
(b)a specified class of people who act as agents on behalf of a specified class of taxpayers.
(3)An approval, among other things, may—
(a)provide an exemption for the taxpayers from stated provisions of the tax law to which it applies; or
(b)authorise payments of tax to be made by return; or
(c)authorise the lodging of returns and payments of tax by electronic means.
(4)An approval under this section is a disallowable instrument.
NoteA disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.
Special arrangements for individual applicants
(1)The commissioner may, on an application by—
(a)a taxpayer; or
(b)a person who acts, or proposes to act, as an agent for taxpayers of a specified class;
by written notice approve special arrangements that vary the provisions of a tax law in relation to—
(c)the lodging of returns; and
(d)the way of payment of amounts of tax;
that are due under a tax law.
(2)An approval, among other things, may—
(a)provide an exemption for the taxpayers from stated provisions of the tax law to which it applies; or
(b)authorise payments of tax to be made by return; or
(c)authorise the lodging of returns and payments of tax by electronic means.
(3)An application for an approval under this section must be made to the commissioner.
(4)The commissioner may grant or refuse an application.
NoteThe commissioner’s decision to refuse a person approval is an internally reviewable decision (see s 107, def internally reviewable decision), and the commissioner must give an internal review notice to the person (see s 107B).
(5)The commissioner must not grant an application under this section for an arrangement consisting only of 1 or more of the following:
(a)an extension of time for lodgment of a return;
(b)a variation of a period covered by a return;
(c)an extension of time for payment of tax;
(d)an arrangement to pay by instalments;
(e)an approval of a means of payment.
NoteThese variations can be granted under s 40, s 52 and s 122.
Conditions of approval
(1)An approval under section 42 or section 43 is subject to conditions specified by the commissioner in the notice of approval or by subsequent written notice.
NoteThe commissioner’s decision to impose a condition on a person’s approval is an internally reviewable decision (see s 107, def internally reviewable decision), and the commissioner must give an internal review notice to the person (see s 107B).
(2)The conditions of an approval may include conditions—
(a)limiting the approval to tax liabilities of a specified class; and
(b)limiting the approval to transactions effected by instruments of a specified class; and
(c)requiring the lodging of returns at specified times and about the contents of the returns; and
(d)requiring payments of tax at specified times; and
(e)about how returns are to be lodged or payments of tax are to be made; and
(f)requiring a taxpayer or agent to whom the approval applies to keep specified records.
Variation and cancellation of approvals
The commissioner may vary or cancel an approval under section 43 by written notice given to the taxpayer or agent to whom the approval was given.
NoteThe commissioner’s decision to vary or cancel a person’s approval is an internally reviewable decision (see s 107, def internally reviewable decision), and the commissioner must give an internal review notice to the person (see s 107B).
Taxpayers and agents must comply with conditions
(1)A taxpayer who relies on an approval under section 42 (2) (a) or section 43 (1) (a) in relation to the lodgment of a return or the payment of an amount of tax must not breach a condition attaching to the approval.
Maximum penalty: 50 penalty units.
(2)An agent for a class of taxpayers who acts under an approval under section 42 (2) (b) or section 43 (1) (b) in relation to the lodgment of returns or the payment of amounts of tax must not breach a condition attaching to the approval.
Maximum penalty: 50 penalty units.
Part 7Collection of tax
Division 7.1 General
Tax payable to the commissioner
(1)Tax that is payable is payable to the commissioner, who may recover any amount unpaid in a court of competent jurisdiction as a debt to the commissioner.
(2)The commissioner has the same powers and remedies in relation to the trustee of a deceased person for the recovery of tax from the person’s estate as the commissioner would have in relation to the person if the person were alive.
Costs of recovery are payable to the commissioner
If an amount by way of tax, penalty tax or interest payable under a tax law has not been paid, the person who is liable to pay that amount is also liable to pay to the commissioner an amount equal to the costs and expenses reasonably incurred by the commissioner in attempting to recover the amount of tax, penalty tax or interest.
Joint and several liability
(1)If 2 or more people are jointly or severally liable to pay an amount under a tax law, the commissioner may recover the whole of the amount from them, or any of them, or any 1 of them.
(2)Nothing in this Act prevents a person who is jointly or severally liable to pay an amount of tax and who pays the amount to the commissioner from recovering a contribution from any other person who is liable to pay the whole or part of that amount.
Time for payment of tax
Subject to this Act, tax is due and payable—
(a)in accordance with the relevant tax law; or
(b)if that law makes no provision in relation to the time for payment—on the last day when the return or other document in relation to the tax is required to be lodged under that law.
Arrangements for payment of tax
(1)The commissioner may extend the time for payment of tax by a taxpayer and may accept the payment of tax by instalments.
(2)A decision of the commissioner under this section may be made subject to the conditions (for example, about the payment of interest) that the commissioner may determine.
(3)If the commissioner has accepted the payment of tax by instalments, each instalment is due and payable at the time determined by the commissioner in relation to the instalment.
(4)If an instalment of tax is not paid on or before the time that payment is due, the whole of the outstanding amount of the tax, duty or penalty tax becomes due and payable at that time.
NoteThe following decisions of the commissioner in relation to a person are each commissioner-reviewable decisions (see s 107, def commissioner‑reviewable decision), and the commissioner must give an internal review notice to the person (see s 107B):
· refuse to extend time for payment;
· refuse to accept payment by instalments;
· impose a condition on an extension or acceptance.
Duties of agents, trustees etc
(1)This section applies if—
(a)a person (the agent) has possession, control or management of a business or property of a taxpayer as an agent or trustee or in any other capacity; and
(b)obligations under a tax law (whether about the payment of tax or otherwise) remain undischarged by the taxpayer or will arise in relation to the business or property.
(2)The agent must, as soon as and so far as is practicable, ensure that—
(a)the obligations of the taxpayer under a tax law that remain undischarged are discharged; and
(b)all further obligations that arise under a tax law in relation to the business or property are discharged while the person continues to have possession, control or management of the business or property.
Maximum penalty: the penalty that could be imposed on the taxpayer for a failure to fulfil the obligation concerned.
(3)For those purposes the agent must set aside (and, so far as necessary, liquidate) assets of the taxpayer (or the taxpayer’s estate) to the value of any tax that has become or becomes payable and use those assets to pay the tax.
Maximum penalty: 50 penalty units.
(4)If the agent fails, without the commissioner’s written permission, to set aside, liquidate and use sufficient assets to pay the tax, the commissioner may recover from the agent as a debt the whole or a part of an amount that is assessed as being payable as tax in relation to the business or property and remains unpaid, but the agent will not otherwise be personally liable for the payment of the tax.
(5)The agent is entitled to be indemnified by the taxpayer (or out of the taxpayer’s estate) for payments made or action taken under this section.
(6)This section does not prevent the making of a payment to the agent out of the assets, in priority to tax, of any reasonable remuneration, charges and expenses to which the agent would, apart from this section, be entitled in relation to his or her exercise of the agent’s functions.
Collection of tax from third parties
(1)The commissioner may require any of the following people instead of the taxpayer to pay tax that is payable but remains unpaid:
(a)a person from whom any money is due or accruing or may become due to the taxpayer;
(b)a person who holds or may subsequently hold money for or on account of the taxpayer;
(c)a person who holds or may subsequently hold money on account of some other person for payment to the taxpayer;
(d)a person having authority from some other person to pay money to the taxpayer.
(2)The commissioner’s requirement must be made by written notice to the person concerned (the debtor).
(3)A copy of the notice must be given to the taxpayer.
(4)If the money due to the taxpayer is payable in instalments, the commissioner may specify in the notice an amount to be paid by the debtor to the commissioner out of each instalment.
(5)If, apart from this subsection, money is not due or repayable on demand to the taxpayer unless a condition is fulfilled, for this section the money is taken to be respectively due or payable on demand even if the condition has not been fulfilled.
(6)A notice under this section must require the debtor to pay to the commissioner—
(a)if, under subsection (4), the commissioner specifies an amount to be paid out of each instalment—the amount specified from each instalment until the unpaid tax is paid; or
(b)an amount, stated by the commissioner, not exceeding—
(i)if the money due, held or authorised to be paid to the taxpayer by the debtor is more than the amount of unpaid tax—the amount of unpaid tax; or
(ii)the money due, held or authorised to be paid to the taxpayer by the debtor.
(7)The money must be paid to the commissioner—
(a)on receipt of the notice; or
(b)when the money is held by the debtor and becomes due to the taxpayer; or
(c)after the period (if any) that may be specified by the commissioner;
whichever is the later.
(8)A debtor subject to a requirement of the commissioner under this section must comply with the requirement.
Maximum penalty: 50 penalty units.
(9)If a debtor is convicted of an offence against subsection (8) in relation to the refusal or failure of the debtor to pay an amount to the commissioner in accordance with a notice, the court may, in addition to imposing a penalty on the debtor, order the debtor to pay to the commissioner an additional amount not exceeding the firstmentioned amount.
(10)A debtor who makes a payment in accordance with this section is taken to be acting under the authority of the taxpayer and of all other people concerned and is indemnified by this section in relation to the payment.
(11)If, after a person is given a notice under this section by the commissioner, the whole or a part of the amount is paid by another person, the commissioner must promptly notify the person to whom the notice is given of the payment and the notice is taken to be amended accordingly.
(12)In this section:
tax includes—
(a)a judgment debt or costs in relation to tax; and
(b)a fine or costs imposed by a court in relation to a tax offence; and
(c)an amount ordered by a court to be paid to the commissioner by a person convicted of a tax offence.
Money held for nonresidents
(1)This section applies if a person (the agent)—
(a)has authority to receive, control or dispose of money belonging to; or
(b)is liable to pay money to;
a taxpayer who is not residing in Australia.
(2)The commissioner may, by written notice given to the agent in relation to an amount of a tax liability of the taxpayer, require the agent to pay to the commissioner an amount equal to the amount payable in relation to the liability, or equal to any amount that the agent is required to keep under subsection (3) (a), whichever is less.
(3)On receiving a notice, the agent is, by force of this section—
(a)authorised and required to keep from time to time—
(i)any money received by the agent on behalf of the taxpayer; or
(ii)any money due to be paid by the agent to the taxpayer;
or so much of it as is equal to the amount payable in relation to the liability, whichever is less; and
(b)made personally liable for the amount payable in relation to the liability, after it becomes payable, to the extent of any amount that the agent is required to keep under paragraph (a); and
(c)indemnified by the taxpayer for all payments made on behalf of the taxpayer under a tax law.
Enforcement of payment orders
(1)If—
(a)the Supreme Court or the Magistrates Court orders a person to pay an amount to the commissioner; and
(b)for the Magistrates Court—the amount does not exceed the amount mentioned in the Magistrates Court Act 1930, section 257 (1) (Personal actions at law—amount or value);
the order is enforceable in all respects as a final judgment of the court in favour of the commissioner.
(2)If the Magistrates Court orders a person to pay to the commissioner an amount exceeding the amount mentioned in the Magistrates Court Act 1930, section 257 (1) (Personal actions at law—amount or value), the registrar of the court must give the commissioner a certificate containing the following particulars:
(a)the name of the court;
(b)the date the order was made;
(c)the tax law under which the order was made;
(d)the amount to be paid to the commissioner;
(e)the name and address of the person ordered to pay the amount.
(3)A certificate may be registered in the Supreme Court, by the registrar of the court, by entering the particulars in a book kept for the purpose.
(4)If the order to which a certificate relates was made more than 12 months before registration is sought, the certificate must not be registered without the leave of the court.
(5)On registration, a certificate is enforceable in all respects as if it were a final judgment of the Supreme Court in favour of the commissioner.
(6)The costs of registering a certificate and of any other proceeding in relation to the enforcement or registration of an order for payment of an amount to the commissioner are, subject to any prescribed conditions, payable by the person to whom the order relates.
Division 7.2 Recovery of tax from directors of corporations
56ADefinitions for div 7.2
In this division:
arrangement, for payment of an assessment amount, means an extension of time for payment, or the acceptance of payment by instalments, under section 52 (Arrangements for payment of tax).
assessment amount, for a corporation, means the amount of tax liability in an assessment notice issued to the corporation.
56BLiability of directors and former directors for amounts of tax
(1)This section applies if a corporation does not pay an assessment amount.
(2)The commissioner may give a written notice about the assessment amount (a compliance notice) to 1 or more of the following:
(a)a director of the corporation;
(b)a person who was a director of the corporation when the corporation first became liable to pay the assessment amount, or any part of the assessment amount, or at any time afterwards (a former director).
NoteFor how documents may be served, see the Legislation Act, pt 19.5.
(3)The compliance notice must state—
(a)the assessment amount; and
(b)a period (of at least 21 days after the day the notice is given to the director or former director) within which the notice must be complied with; and
(c)that the director or former director will be liable to pay the assessment amount if the amount is not paid, or the assessment is not withdrawn, within the stated period.
(4)If the assessment amount is not paid, or the assessment is not withdrawn, within the period stated in the compliance notice, the director or former director is jointly and severally liable with the corporation to pay the assessment amount.
(5)For this section, an assessment is taken to be withdrawn if—
(a)the commissioner makes an arrangement with the corporation for the payment of the assessment amount; or
(b)an administrator of the corporation is appointed under the Corporations Act, part 5.3A; or
(c)the corporation begins to be wound up within the meaning of the Corporations Act.
(6)A person does not cease to be liable to pay an assessment amount because the person ceases to be a director of the corporation.
(7)A former director of a corporation is not liable for any tax for which the corporation first became liable after the director ceased to be a director of the corporation, other than interest on an assessment amount for which the former director is liable.
56CFailure to comply with arrangement for payment
(1)This section applies if—
(a)a compliance notice is given to a director or former director of a corporation under section 56B in relation to an assessment amount; and
(b)the assessment is taken to be withdrawn because the commissioner makes an arrangement for payment with the corporation; and
(c)the corporation fails to pay the assessment amount in accordance with the arrangement.
(2)The commissioner may give a further compliance notice to the director or former director for the amount or any part of the amount.
56DRight of indemnity of director or former director
(1)This section applies if a director or former director of a corporation is liable to pay an amount under this division and an amount is paid by the director or former director in discharge of the liability.
(2)The director or former director is entitled to be indemnified by the corporation for payment of the amount.
56EDefence to proceeding for recovery of tax from director or former director
It is a defence to a proceeding for recovery of an assessment amount from a director or former director of a corporation if the director or former director establishes that he or she took all reasonable steps in the circumstances to ensure that the corporation paid the assessment amount.
Division 7.3 Tax in arrears—recovery measures
56FApplication—div 7.3
This division applies to a tax under the following tax laws:
(a)the Duties Act 1999;
(b)the Land Tax Act 2004;
(c)the Planning Act 2023, division 10.7.3 (Variation of nominal rent leases);
NoteAn unpaid amount of tax may arise under the Planning Act 2023, div 10.7.3 if an amount is deferred under a deferral arrangement or due to a reconsideration, reassessment or review.
(d)the Rates Act 2004.
56GDefinitions—div 7.3
(1)In this division:
owner, of a parcel of land means—
(a)the registered proprietor of an interest in the parcel, other than an interest in a lease granted by a person other than the Territory or the Commonwealth; or
(b)if the registered proprietor has sold the interest to another person (the new owner) and the new owner is in possession of the parcel but not yet registered as the proprietor—the new owner; or
(c)a mortgagee in possession of the parcel; or
(d)a person holding the parcel under a sublease from the Territory, if the Territory holds the parcel under a lease from the Commonwealth; or
(e)for a parcel held under a declared land sublease—the sublessee; or
(f)for a parcel of land that is property transferred under a dutiable transaction—the transferee in relation to the dutiable transaction.
parcel, of land, includes—
(a)a part of a parcel of land that is separately held by an occupier, tenant, lessee or owner; and
(b)land held under a declared land sublease; and
(c)in relation to a dutiable transaction—property transferred under the dutiable transaction.
tax payable, in relation to a parcel of land, includes duty payable in relation to a dutiable transaction.
(2)In this section:
declared land sublease—see the Planning Act 2023, section 365 (1).
dutiable transaction—see the Duties Act 1999, section 7 (2).
property transferred—see the Duties Act 1999, section 8 (2) (a).
transferee, in relation to property transferred—see the Duties Act 1999, section 8 (2) (b).
56HTax payable is charge on land
(1)Tax payable in relation to a parcel of land is a charge on the interest held by the owner of the parcel.
(2)The charge takes priority over a sale, conveyance, transfer, mortgage, charge, lien or encumbrance in relation to the parcel.
(3)The commissioner may give the registrar-general written notice of the charge.
NoteIf the registrar-general is given notice that land is affected by a territory or Commonwealth law, or anything done under it, under the Land Titles Act 1925, s 14 (3), the registrar-general must record the effect of the law in the register kept under that Act, s 43.
(4)The commissioner may notify a mortgagee of the parcel or credit provider of the owner of the parcel, about the tax payable (the tax debt) by the owner (the debtor), the charge and the effect of subsection (2).
(5)However, the commissioner may notify a mortgagee or credit provider only if—
(a)the charge has been recorded in the register under the Land Titles Act 1925; and
(b)the tax debt is in arrears; and
(c)the tax debt is more than—
(i)$2 000; or
(ii)another amount determined by the Minister; and
(d)the commissioner has—
(i)taken reasonable steps to make arrangements for the debtor to pay the tax debt; and
(ii)notified the debtor, in writing, that the mortgagee or credit provider will be notified under subsection (4) not earlier than 28 days after the date of the notice to the debtor.
(6)A determination under subsection (5) (c) is a disallowable instrument.
NoteA disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.
(7)If the commissioner notifies the mortgagee or credit provider under subsection (4), the commissioner must give a copy of the notice to the debtor.
(8)The charge does not have effect against an honest purchaser of the parcel of land for value if—
(a)the purchaser had obtained a certificate under—
(i)for tax payable under the Duties Act 1999—the Duties Act 1999, section 244 (Certificate of duty and other charges); or
(ii)for tax payable under the Land Rent Act 2008—the Land Rent Act 2008, section 31 (Certificate of land rent and other charges) in relation to the parcel before the purchase; or
(iii)for tax payable under the Land Tax Act 2004—the Land Tax Act 2004, section 41 (Certificate of land tax and other charges) in relation to the parcel before the purchase; or
(iv)for tax payable under the Rates Act 2004—the Rates Act 2004, section 76 (Certificate of rates and other charges) in relation to the parcel before the purchase; or
(v)for tax payable under the Planning Act 2023, division 10.7.3 (Variation of nominal rent leases)—the Planning Act 2023, section 346 (Certificate of lease variation charge and other amounts) in relation to the parcel before the purchase; and
(b)at the time of purchase, the purchaser did not have notice of liability under the charge.
(9)In this section:
register—see the Land Titles Act 1925, dictionary.
56HARecovery of tax from mortgagee
(1)This section applies if—
(a)a mortgagee of a parcel of land has been notified about a tax debt under section 56H (4); and
(b)the tax debt has been in arrears for at least 1 year.
(2)The commissioner must, in writing, notify the debtor that—
(a)the tax debt is in arrears; and
(b)if the tax debt is not paid within 90 days after the date of the notice, the tax debt will be recovered from the mortgagee of the parcel.
(3)If the tax debt is not paid within the 90-day period, the commissioner may, by written notice, require the mortgagee of the parcel to pay the tax debt for the debtor.
(4)However, before recovering the tax debt from the mortgagee, the commissioner must be satisfied that the recovery is reasonable in the circumstances including, from the information available, whether the recovery is likely to cause substantial hardship to the debtor or other people.
Example
partner or dependent children occupying the parcel as their principal place of residence
(5)If the commissioner notifies the mortgagee of the parcel under subsection (3), the commissioner must give a copy of the notice to the debtor.
(6)The tax debt must be paid to the commissioner on the later of the following:
(a)receipt of the notice;
(b)the date stated in the notice.
(7)If the mortgagee pays the tax debt for the debtor—
(a)the mortgagee may recover the tax debt from the debtor as a debt; and
(b)the tax debt is taken to be secured by the mortgage in addition to any other amount secured by it.
(8)To remove any doubt, a tax debt that a mortgagee of a parcel of land is required to pay for a debtor under this section is tax that is payable under section 48.
NoteUnder s 48, tax that is payable is payable to the commissioner, who may recover any amount unpaid in a court of competent jurisdiction as a debt to the commissioner.
(9)In this section:
debtor—see section 56H (4).
tax debt—see section 56H (4).
56INotice of tax in arrears
(1)If tax payable for a parcel of land has been in arrears for at least 1 year, the commissioner may give the owner of the parcel written notice that the tax is in arrears.
(2)At any time after giving notice, the commissioner may declare, in writing, that the tax for the parcel of land is in arrears.
(3)A declaration is a notifiable instrument.
NoteA notifiable instrument must be notified under the Legislation Act.
(4)If the commissioner makes a declaration under subsection (2), the commissioner must give additional public notice that the tax for the parcel of land is in arrears.
NotePublic notice means notice on an ACT government website or in a daily newspaper circulating in the ACT (see Legislation Act, dict, pt 1). The requirement in s (4) is in addition to the requirement for notification on the legislation register as a notifiable instrument.
56JSale of land for nonpayment of tax
(1)This section applies if—
(a)a parcel of land is held by the owner under a lease from the Commonwealth for a term of years; and
(b)the commissioner has complied with section 56I in relation to the parcel; and
(c)tax payable for the parcel is in arrears for at least 90 days after the day of notification under section 56I in relation to the parcel.
(2)The commissioner may apply to a court of competent jurisdiction for an order for the sale of—
(a)the lease; and
(b)any improvements made on or to the parcel of land under the lease.
(3)In the application, the commissioner may ask that the proceeds of the sale also be applied in paying the total amount of any other tax liability under this Act in arrears for 1 or more related parcels of land stated in the application.
(4)If the court is satisfied that this section applies to the parcel, the court may—
(a)order the sale by public auction of the parcel, or as much of the parcel as will be enough to pay the total of the following:
(i)the total amount of tax liability under this Act in arrears for the parcel at the time the court makes the order;
(ii)costs and expenses in relation to the declaration, application and sale in relation to the parcel;
(iii)if the commissioner has made a request mentioned in subsection (3) in the application in relation to another parcel of land and the court is satisfied that the parcel is a related parcel of land—the total amount of any tax liability under this Act in arrears for the other parcel, at the time the court makes the order; and
(b)order that the proceeds be paid into court; and
(c)order that the title to the parcel be transferred to the purchaser free from mortgages and other encumbrances.
(5)The proceeds of the sale must be applied in the following order:
(a)first, the commissioner is entitled to be paid the total of the amounts mentioned in subsection (4) (a) (i) and (ii);
(b)second, a person who was a mortgagee of the parcel before the sale is entitled to be paid the amount owing to the person under the mortgage (or, if that amount is more than the amount of any remaining proceeds, the remaining proceeds);
(c)third, subject to subsection (9), the commissioner is entitled to be paid the total of amounts to which subsection (4) (a) (iii) applies (or, if that amount is more than the amount of any remaining proceeds, the remaining proceeds);
(d)finally, subject to subsection (10), the person who was the owner of the parcel before the sale is entitled to be paid any balance.
(6)The commissioner must be paid out of court any amounts to which the commissioner is entitled under subsection (5) without a court order.
(7)If a person who was the owner or mortgagee of the parcel before the sale hands over to the court the certificate or other title to the parcel, the person must be paid out of court any amount to which the person is entitled under subsection (5) without a court order.
(8)If there were 2 or more mortgagees of the parcel before the sale, the court may make the orders about their respective entitlements that the court considers just.
(9)On application by a person who has an interest in the land otherwise than as owner or mortgagee, the court may order that the person is entitled to be paid the value of the person’s interest (as decided by the court) in priority to the commissioner’s entitlement under subsection (5) (c).
(10)On application by any other interested person, the court may order payment out of court of all or part of any balance to a person other than the person who was the owner before the sale if the court considers it just to do so.
(11)Any sale of the parcel or a part of the parcel under this section must be abandoned if the owner pays—
(a)the total tax liability under this Act in arrears for the parcel at the time of the payment; and
(b)the costs and expenses incurred up to the time of payment in relation to the declaration, application and sale in relation to the parcel; and
(c)the costs and expenses reasonably incurred in relation to the abandonment of the sale; and
(d)if the commissioner has made a request under subsection (3) in the application in relation to 1 or more related parcels of land—the total amount of any tax liability under this Act in arrears for the related parcel or parcels at the time of the payment.
Amendment history
Dictionary
s 2om A2001‑44 amdt 1.3975
ins A2003‑56 amdt 3.260
am A2008‑2 amdt 1.1
Definitions for Act
s 3am A2001‑56 amdt 3.476, amdt 3.478, amdt 3.479
defs reloc to dict A2003‑56 amdt 3.259
om A2003‑56 amdt 3.260
def determined fee ins A1999‑38 s 16
om A2001‑44 amdt 1.3976
def function om A2003‑56 amdt 3.257
def penalty unit om A2001‑56 amdt 3.477
def tax officer om A2003‑56 amdt 3.258
Notes
s 3Ains A2001‑56 amdt 3.480
Meaning of tax law
s 4am A1999‑76 s 82 (7); A2000‑16 sch 3 pt 1; A2001‑49 amdt 2.30; pars renum R2 LA (see A2001‑49 amdt 2.31); A2003‑56 amdt 3.261; A2003‑59 s 7; pars renum R7 LA (see A2003‑59 s 8); A2004‑3 amdt 1.2, amdt 1.3; pars renum R11 LA (see A2004‑3 amdt 1.4); A2004‑28 amdt 3.67; A2006‑42 amdt 3.202; A2006‑58 s 15; pars renum R19 LA; A2007‑13 s 9; pars renum R21 LA; A2008‑16 amdt 1.15; pars renum R23 LA; A2011‑18 amdt 4.2; A2011‑19 amdt 1.1; pars renum R28 LA; A2017‑1 amdt 1.114; pars renum R34 LA; A2018‑2 amdt 1.23; pars renum R35 LA; A2018‑35 s 16; pars renum R37 LA;
A2023-36amdt 1.339; A2025‑12 s 23; pars renum R51 LA
Act binds Territory
s 5sub A2002‑11 amdt 2.92
Offences against Act—application of Criminal Code etc
s 5Ains A2006‑23 amdt 1.297
am A2018‑2 amdt 1.24
Purpose of Act and relationship with other tax laws
s 6am A2008‑2 amdt 1.2; pars renum R23 LA; A2015‑15 amdt 3.212, amdt 3.213; A2020‑14 amdt 1.133; A2021‑24 s 27, s 28
Tax avoidance schemes made ineffective
s 8am A2003‑56 amdt 3.262, amdt 3.263; ss renum R7 LA (see A2003‑56 amdt 3.264); A2008‑37 amdt 1.450
Reassessment
s 9am A2015‑48 s 14, s 15
Notice of assessment, reassessment or withdrawal of assessment
s 14am A2001‑44 amdt 1.3977, amdt 1.3978; A2008‑37 amdt 1.451; A2015‑49 s 37
Notice of assessment—multiple blocks or sections in parcel
s 14Ains A2018‑2 amdt 1.25
Charitable organisations
pt 3A hdgins A2015‑48 s 16
Preliminary
div 3A.1 hdg ins A2015‑48 s 16
Meaning of organisation—pt 3A
s 18Ains A2015‑48 s 16
Meaning of charitable organisation
s 18Bins A2015‑48 s 16
Meaning of excluded organisation—pt 3A
s 18Cins A2015‑48 s 16
Determining the purpose of organisation
s 18Dins A2015‑48 s 16
Beneficial organisation determinations
div 3A.2 hdg ins A2015‑48 s 16
Beneficial organisation determinations—application
s 18Eins A2015‑48 s 16
Beneficial organisation determinations—decision
s 18Fins A2015‑48 s 16
Beneficial organisation determinations—effect
s 18Gins A2015‑48 s 16
am A2018‑2 amdt 1.26; pars renum R35 LA
Application for refund
s 19Ains A2010‑1 s 7
amA2021-12 amdt 3.168
Offset of refund against other tax liability
s 20am A2004‑3 amdt 1.5
Judgments for the recovery of revenue amounts
s 22am A2003‑56 amdt 3.265
No recovery of revenue amounts following non-legislative change in law
s 23am A2003‑56 amdt 3.266
Interest
div 5.1 hdg(prev pt 5 div 1 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Interest rate
s 26am A2000‑47 s 4; A2001‑44 amdt 1.3979, amdt 1.3980; ss renum R2 LA (see A2001‑44 amdt 1.3981); A2002‑7 s 5, s 6; ss renum R4 LA (see A2002‑7 s 7); table renum R10 LA
No interest imposed if amount would be small
s 27om A2000‑47 s 5
ins A2017‑1 amdt 1.115
Remission of interest
s 29am A2008‑37 amdt 1.452; A2015‑49 s 38
sub A2019‑7 amdt 1.44
Penalty tax
div 5.2 hdg(prev pt 5 div 2 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Penalty tax in relation to certain tax defaults
s 30am A2007‑20 s 5
Amount of penalty tax
s 31am A2000‑47 s 6; ss renum R3 LA; A2008‑37 amdt 1.453; A2019‑7 amdt 1.45; ss renum R39 LA
Increase in penalty tax for concealment
s 34am A2000‑47 s 7; A2003‑56 amdt 3.267, amdt 3.268; table renum R10 LA; A2008‑37 amdt 1.454; A2015‑49 s 39; A2016‑47 s 28; A2019‑7 amdt 1.46
Minimum amount of penalty tax
s 35om A2000‑47 s 8
ins A2017‑1 amdt 1.116
Time for payment of penalty tax
s 36am A2019‑7 amdt 1.47
Remission of penalty tax
s 37am A2008‑37 amdt 1.455
sub A2019‑7 amdt 1.48
General
div 6.1 hdg(prev pt 6 div 1 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Form of returns
s 38om A2001‑44 amdt 1.3982
Time of lodgment
s 39am A2001‑56 amdt 3.481; A2001‑44 amdt 1.3983; A2002‑11 amdt 2.93; A2021-12 amdt 3.168
Variation of time for lodgment of return or of period covered by return
s 40am A2008‑37 amdt 1.456, amdt 1.457; A2011‑18 amdt 4.3; A2013‑44 amdt 3.194
Special arrangements for making returns and paying tax
div 6.2 hdg(prev pt 6 div 2 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Special arrangements for classes of people
s 42am A2001‑55 amdt 1.9; ss renum R2 LA (see A2001‑55 amdt 1.10); A2001‑44 amdt 1.3984, amdt 1.3985; A2003‑1 s 18; A2006‑42 amdt 3.204; A2013‑44 amdt 3.194; A2017‑1 amdt 1.117; ss renum R34 LA
Special arrangements for individual applicants
s 43am A2001‑55 amdt 1.9; ss renum R2 LA (see A2001‑55 amdt 1.10); A2001‑44 amdt 1.3986; A2003‑1 s 18;A2008‑37 amdt 1.458; A2017‑1 amdt 1.118; ss renum R34 LA; A2021‑12 amdt 3.168
Conditions of approval
s 44am A2008‑37 amdt 1.459; A2017‑1 amdt 1.119; pars renum R34 LA
Variation and cancellation of approvals
s 45am A2008‑37 amdt 1.460; A2016‑47 s 37
Stamping of instruments
s 47om A2017‑1 amdt 1.120
General
div 7.1 hdgins A2004‑43 s 6
Costs of recovery are payable to the commissioner
s 49am A2009‑20 amdt 3.195
Arrangements for payment of tax
s 52am A2008‑37 amdt 1.461
Collection of tax from third parties
s 54am A2013‑44 amdt 3.194; A2016‑47 s 37; A2019‑46 s 41
Money held for nonresidents
s 55am A2016‑47 s 37
Recovery of tax from directors of corporations
div 7.2 hdgins A2004‑43 s 7
Definitions for div 7.2
s 56Ains A2004‑43 s 7
Liability of directors and former directors for amounts of tax
s 56Bins A2004‑43 s 7
Failure to comply with arrangement for payment
s 56Cins A2004‑43 s 7
Right of indemnity of director or former director
s 56Dins A2004‑43 s 7
Defence to proceeding for recovery of tax from director or former director
s 56Eins A2004‑43 s 7
Tax in arrears—recovery measures
div 7.3 hdgins A2015‑49 s 40
sub A2019‑7 amdt 1.49
Application—div 7.3
s 56Fins A2015‑49 s 40
am A2017‑1 amdt 1.121; pars renum R34 LA; am A2018‑16 amdt 1.5; pars renum R36 LA; A2023-36 amdt 1.340
Definitions—div 7.3
s 56Gins A2015‑49 s 40
def declared land sublease ins A2015‑49 s 40
sub A2023-36 amdt 1.341
def dutiable transaction ins A2017‑1 amdt 1.125
def owner ins A2015‑49 s 40
am A2017‑1 amdt 1.122
def parcel ins A2015‑49 s 40
am A2017‑1 amdt 1.123
def property transferred ins A2017‑1 amdt 1.125
def tax payable ins A2017‑1 amdt 1.124
def transferee ins A2017‑1 amdt 1.125
Tax payable is charge on land
s 56Hins A2015‑49 s 40
am A2017‑1 amdt 1.126; pars renum R34 LA; A2018‑16 amdt 1.6; A2019‑7 amdts 1.50-1.52; ss renum R38 LA; A2019‑46 s 42, s 43; A2021‑10 amdts 1.32-1.35; ss, pars renum R44 LA; A2023-36 amdt 1.342
Recovery of tax from mortgagee
s 56HAins A2019‑7 amdt 1.53
am A2023‑47 s 35; ss renum R50 LA
Notice of tax in arrears
s 56Iins A2015‑49 s 40
Sale of land for nonpayment of tax
s 56Jins A2015‑49 s 40
am A2019‑7 amdt 1.54
Application may relate to more than one parcel
s 56Kins A2015‑49 s 40
am A2019‑7 amdt 1.55
Creation of charge on other land
s 56L hdgsub A2021‑10 amdt 1.36
s 56Lins A2019‑7 amdt 1.56
am A2021‑10 amdts 1.37-1.40
Registered charge on other land takes priority
s 56Mins A2019‑7 amdt 1.56
am A2021‑10 amdt 1.41, amdt 1.42; pars renum R44 LA; A2023-36 amdt 1.343
Recovery of tax from mortgagee of other land
s 56Nins A2019‑7 amdt 1.56
am A2023‑47 s 36; ss renum R50 LA
Record keeping
div 8.1 hdg(prev pt 8 div 1 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Requirement to keep proper records
s 57sub A2006‑37 s 18
General offences
div 8.2 hdg(prev pt 8 div 2 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Giving false or misleading information
s 66om A2004‑15 amdt 2.181
Failure to lodge documents
s 67am A2003‑56 amdt 3.269; A2017‑1 amdt 1.127
Supplementary offence provisions
div 8.3 hdg(prev pt 8 div 3 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Penalties for second and subsequent offences against certain provisions
s 70am A2002‑51 amdt 1.46; A2004‑15 amdt 2.182, amdt 2.183; pars renum R9 LA; A2006‑23 amdt 1.298, amdt 1.299; A2009‑20 amdt 3.196
Orders to comply with requirements
s 71sub A2006‑23 amdt 1.300
am A2016‑47 s 29; A2017‑1 amdt 1.128
Orders to pay additional amounts
s 72am A2004‑15 amdt 2.184
Tax officers
div 9.1 hdg(prev pt 9 div 1 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Appointment of acting commissioner
s 73Ains A2015‑49 s 41
Commissioner authorised to exercise functions of Territory taxation officer under Commonwealth Act
s 75sub A2012‑39 s 4
Other staff
s 76om A2016‑52 amdt 1.159
Use of consultants and contractors
s 77am A2016‑52 amdt 1.160
Delegation by commissioner
s 78am SL1999‑12 reg 3; A1999‑66 sch 3; A2003‑56 amdt 3.270, amdt 3.271
Identity cards for authorised officers
s 80am A2001‑44 amdt 1.3987, amdt 1.3988; A2021-12 amdt 3.168
Personal liability
s 81am A2003‑56 amdt 3.272
Powers of investigation
div 9.2 hdg(prev pt 9 div 2 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Power to require information, instruments or records or attendance for examination
s 82am A2003‑56 amdt 3.273; A2013‑44 amdt 3.195; A2016‑47 s 37
Powers of entry and inspection
s 83am A2016‑47 s 30, s 31
Search warrant
s 84am A2003‑56 amdt 3.274
Failing to comply with requirement of inspector
s 88 hdgsub A2004‑15 amdt 2.185
s 88am A2003‑56 amdt 3.275; A2004‑15 amdt 2.186; ss renum R9 LA (see A2004‑15 amdt 2.187)
Impersonating authorised officer
s 89om A2004‑15 amdt 2.188
Authorised valuers
div 9.2A hdg ins A2016‑47 s 32
Definitions—div 9.2A
s 90Ains A2016‑47 s 32
def at ins A2016‑47 s 32
def occupier ins A2016‑47 s 32
Appointment of authorised valuers
s 90Bins A2016‑47 s 32
Authorised valuers—functions
s 90Cins A2016‑47 s 32
am A2023-36 amdt 1.344
Authorised valuers—identity cards
s 90Dins A2016‑47 s 32
am A2021-12 amdt 3.168
Power to enter premises
s 90Eins A2016‑47 s 32
am A2023-36 amdt 1.345
Production of identity card
s 90Fins A2016‑47 s 32
Consent to entry
s 90Gins A2016‑47 s 32
General powers on entry to premises
s 90Hins A2016‑47 s 32
Cooperation with other jurisdictions
div 9.3 hdg(prev pt 9 div 3 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Secrecy
div 9.4 hdg(prev pt 9 div 4 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Tax officers to respect confidentiality
s 95am A2001‑44 amdt 1.3989, amdt 1.3990; A2021-12 amdt 3.168
Other permitted disclosures
s 97 hdgsub A2004‑36 s 7
s 97am A2003‑58 amdt 1.5; A2005‑52 amdt 1.268; A2006‑4 amdt 2.4; A2009‑20 amdt 3.197; A2009‑56 s 55; A2011‑22 amdt 1.413; A2019‑7 amdt 1.57; pars renum R38 LA; A2018‑52 amdt 1.104; pars renum R40 LA; A2021‑10 amdt 1.43, amdt 1.44; A2024‑16 amdt 1.7
Restrictions on disclosures to courts and tribunals
s 99sub A2006‑32 s 8
Objections and reviews
pt 10 hdgsub A2008‑37 amdt 1.462
Objections
div 10.1 hdg(prev pt 10 div 1 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Objection
s 100am A1999‑38 s 17; A2001‑44 amdt 1.3991; A2004‑3 amdt 1.6; am A2008‑37 amdt 1.463; A2009‑20 amdt 3.198; A2016‑47 s 37
Time for lodging objection
s 102am A2016‑47 s 37
Objections lodged out of time
s 103am A2001‑44 amdt 1.3992, amdt 1.3993; A2008‑37 amdt 1.464, amdt 1.465
Determination of objection
s 104am A2008‑37 amdt 1.466
Notice of determination
s 105am A2001‑44 amdt 1.3994, amdt 1.3995
sub A2008‑37 amdt 1.467
Recovery of tax pending objection or appeal
s 106om A2008‑37 amdt 1.467
Appeals to tribunal
div 10.2 hdg(prev pt 10 div 2 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
sub A2008‑37 amdt 1.468
Definitions—div 10.2
s 107am A2004‑3 amdt 1.7
sub A2008‑37 amdt 1.468
def commissioner-reviewable decision ins A2008‑37 amdt 1.468
def internally reviewable decision ins A2008‑37 amdt 1.468
am A2016‑47 s 37
Meaning of reviewable decision etc—div 10.2
s 107Ains A2008‑37 amdt 1.468
Internal review notices
s 107Bins A2008‑37 amdt 1.468
Reviewable decision notices
s 108sub A2008‑37 amdt 1.468
Applications for review
s 108Ains A2008‑37 amdt 1.468
Grounds of review
s 108Bins A2008‑37 amdt 1.468
Giving effect to ACAT decision
s 109sub A2008‑37 amdt 1.468
Interest
div 10.3 hdg(prev pt 10 div 3 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Interest payable on refunds
s 111am A2008‑37 amdt 1.469
Business groups
div 11.1 hdg(prev pt 11 div 1 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
om A2008‑2 amdt 1.3
Membership of groups
s 112om A2008‑2 amdt 1.3
Primary groups of corporations
s 113om A2008‑2 amdt 1.3
Primary groups arising from the use of common employees
s 114om A2008‑2 amdt 1.3
Primary groups of commonly controlled businesses
s 115om A2008‑2 amdt 1.3
Smaller primary groups are subsumed under larger groups
s 116om A2008‑2 amdt 1.3
Public officer of body corporate
s 117am A2009‑49 amdt 3.186; A2016‑47 s 37
Treatment of bodies corporate
div 11.2 hdg(prev pt 11 div 2 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Payments
div 11.3 hdg(prev pt 11 div 3 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Means and time of payment
s 122am A2006‑37 s 19; ss renum R17 LA; A2017‑1 amdt 1.129
Notices and service of documents
div 11.4 hdg(prev pt 11 div 4 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Notification of decisions
s 126om A2008‑37 amdt 1.470
Service of documents on commissioner
s 127am A2015‑15 amdt 3.214, amdt 3.215
Service of documents by commissioner
s 129am A2015‑15 amdt 3.216, amdt 3.217
Proceedings and evidence
div 11.5 hdg(prev pt 11 div 5 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Judicial notice of commissioner’s name and signature
s 130om A2003‑56 amdt 3.276
Revenue measures—deferral, exemption and rebate schemes
div 11.5A hdg ins A2020‑14 amdt 1.134
sub A2021‑24 s 29
Definitions—div 11.5A
s 137Ains A2020‑14 amdt 1.134
sub A2021‑24 s 30
def deferral scheme ins A2021‑24 s 30
def exemption scheme ins A2021‑24 s 30
def rebate scheme ins A2021‑24 s 30
def scheme ins A2021‑24 s 30
Application—div 11.5A
s 137Bins A2020‑14 amdt 1.134
am A2021‑24 s 31
Ministerial considerations for determining a scheme—div 11.5A
s 137Cins A2020‑14 amdt 1.134
om A2021‑24 s 32
Deferral scheme
s 137D hdgsub A2021‑24 s 33
s 137Dins A2020‑14 amdt 1.134
am A2021‑24 s 34
Exemption scheme
s 137E hdgsub A2021‑24 s 35
s 137Eins A2020‑14 amdt 1.134
am A2021‑24 ss 36-38
Rebate scheme
s 137F hdgsub A2021‑24 s 39
s 137Fins A2020‑14 amdt 1.134
am A2021‑24 s 40
Expiry—div 11.5A
s 137Gins A2020‑14 amdt 1.134
om A2021‑24 s 41
Miscellaneous
div 11.6 hdg(prev pt 11 div 6 hdg) renum R2 LA (see A2001‑55 amdt 1.11)
Determination of amounts payable under tax laws
s 139am A1999‑37 s 6; A1999‑76 s 82 (7); A2001‑44 amdt 1.3996, amdt 1.3997; A2006‑42 amdt 3.204, A2007‑39 amdt 3.122; A2008‑16 amdt 1.16; A2009‑20 amdt 3.199
Determination of fees
s 139Ains A1999‑38 s 18
sub A2001‑44 amdt 1.3998
am A2006‑42 amdt 3.204
Application—amendment by Taxation Administration Amendment Act 2000
s 139Bins A2000‑47 s 9
exp 28 September 2002 (s 139B (2))
Approved forms
s 139Cins A2001‑44 amdt 1.3999
am A2006‑42 amdt 3.204
om A2021-12 amdt 3.169
Regulation-making power
s 140sub A2001‑44 amdt 1.4000
Transitional
pt 12 hdgins A2000‑80 amdt 3.24
exp 21 December 2003 (s 144 (1))
Investigations and legal proceedings
s 141ins A1999‑38 s 19
exp 31 July 1999 (s 141 (2))
ins A2000‑80 amdt 3.24
am A2001‑44 amdt 1.4001
exp 21 December 2003 (s 144 (1))
Interest and penalty tax
s 142ins A2000‑80 amdt 3.24
am A2001‑44 amdt 1.4001
exp 21 December 2003 (s 144 (1))
Assessments and payments
s 143ins A2000‑80 amdt 3.24
am A2001‑44 amdt 1.4001
exp 21 December 2003 (s 144 (1))
Application of secrecy provisions to former Act
s 143Ains A2003‑59 s 9
exp 21 December 2003 (s 144 (1))
Expiry of pt 12
s 144ins A2000‑80 amdt 3.24
am A2001‑44 amdt 1.4002; A2003‑59 s 10, s 11
exp 21 December 2003 (s 144 (1))
Transitional—Revenue (Charitable Organisations) Legislation Amendment Act 2015
pt 20 hdgins A2015‑48 s 17
exp 25 November 2020 (s 302)
Meaning of commencement day—pt 20
s 300ins A2015‑48 s 17
exp 25 November 2020 (s 302)
Reassessment for certain organisations
s 301ins A2015‑48 s 17
exp 25 November 2020 (s 302)
Expiry—pt 20
s 302ins A2015‑48 s 17
exp 25 November 2020 (s 302)
Transitional—Operational Efficiencies (COVID-19) Legislation Amendment Act 2021
pt 21 hdgins A2021‑24 s 42
exp 14 October 2022 (s 305)
Definitions—pt 21
s 303ins A2021‑24 s 42
exp 14 October 2022 (s 305)
Effect of Taxation Administration (Payroll Tax) COVID-19 Exemption Scheme Determination 2021 (No 2)
s 304ins A2021‑24 s 42
exp 14 October 2022 (s 305)
Expiry—pt 21
s 305ins A2021‑24 s 42
exp 14 October 2022 (s 305)
Decisions reviewable by commissioner and ACAT
sch 1 hdgsub A2008‑37 amdt 1.471
sch 1ss renum R13 LA
am A2008‑2 amdt 1.4; A2008‑37 amdts 1.472-1.474; pars renum R24 LA; A2015‑48 s 18; pars renum R32 LA; A2018‑16 amdt 1.7; A2023-36 amdt 1.346
Decisions reviewable by commissioner only
sch 2 hdgam A2008‑37 amdt 1.475
sch 2ss renum R13 LA
am A2015‑49 s 42
Dictionary
dictins A2003‑56 amdt 3.277
am A2008‑37 amdt 1.476; A2009‑20 amdt 3.200; A2009‑49 amdt 3.187; A2011‑22 amdt 1.414; A2013‑44 amdt 3.196; A2018‑52 amdt 1.105; A2021‑10 amdt 1.45
def arrangement ins A2004‑43 s 8
def assessment reloc from s 3 A2003‑56 amdt 3.259
am A2008‑37 amdt 1.477
def assessment amount ins A2004‑43 s 8
def at ins A2016‑47 s 33
def authorised officer reloc from s 3 A2003‑56 amdt 3.259
def authorised valuer ins A2016‑47 s 33
def beneficial organisation determination ins A2015‑48 s 19
def business reloc from s 3 A2003‑56 amdt 3.259
def charitable organisation ins A2015‑48 s 19
def commissioner reloc from s 3 A2003‑56 amdt 3.259
def commissioner-reviewable decision ins A2008‑37 amdt 1.478
def corporation sub A2003‑56 amdt 3.256
reloc from s 3 A2003‑56 amdt 3.259
def deferral scheme ins A2021‑24 s 43
def director reloc from s 3 A2003‑56 amdt 3.259
def excluded organisation ins A2015‑48 s 19
def exemption scheme ins A2021‑24 s 43
def group reloc from s 3 A2003‑56 amdt 3.259
om A2008‑2 amdt 1.5
def identity card reloc from s 3 A2003‑56 amdt 3.259
om A2016‑47 s 34
def interest rate reloc from s 3 A2003‑56 amdt 3.259
def internally reviewable decision ins A2008‑37 amdt 1.478
def lodge reloc from s 3 A2003‑56 amdt 3.259
om A2006‑42 amdt 3.203
def market rate component sub A2002‑7 s 4
reloc from s 3 A2003‑56 amdt 3.259
def objection reloc from s 3 A2003‑56 amdt 3.259
def occupier ins A2016‑47 s 35
def organisation ins A2015‑48 s 19
def owner ins A2015‑49 s 43
sub A2019‑7 amdt 1.58
def parcel ins A2015‑49 s 43
sub A2019‑7 amdt 1.58
def premises reloc from s 3 A2003‑56 amdt 3.259
def premium component reloc from s 3 A2003‑56 amdt 3.259
am A2015‑15 amdt 3.218
def primary group reloc from s 3 A2003‑56 amdt 3.259
om A2008‑2 amdt 1.5
def public officer reloc from s 3 A2003‑56 amdt 3.259
def rebate scheme ins A2021‑24 s 43
def reciprocating jurisdiction reloc from s 3 A2003‑56 amdt 3.259
def record reloc from s 3 A2003‑56 amdt 3.259
def return reloc from s 3 A2003‑56 amdt 3.259
def revenue amount reloc from s 3 A2003‑56 amdt 3.259
def reviewable decision ins A2008‑37 amdt 1.478
def scheme ins A2021‑24 s 43
def tax reloc from s 3 A2003‑56 amdt 3.259
def tax default reloc from s 3 A2003‑56 amdt 3.259
def tax law reloc from s 3 A2003‑56 amdt 3.259
def tax offence reloc from s 3 A2003‑56 amdt 3.259
def tax officer ins A2003‑56 amdt 3.277
am A2016‑47 s 36; pars renum R33 LA
def taxpayer reloc from s 3 A2003‑56 amdt 3.259
def tribunal reloc from s 3 A2003‑56 amdt 3.259
om A2008‑37 amdt 1.479
def under treasurer ins A2015‑49 s 43
Earlier republications
Some earlier republications were not numbered. The number in column 1 refers to the publication order.
Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register. A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1. Electronic and printed versions of an authorised republication are identical.
Republication No and date Effective Last amendment made by Republication for R1
31 July 19991 July 1999–
9 Nov 1999SL1999‑12 amendments by A1999‑37, A1999‑38 and SL1999‑12 R1 (RI)
11 Oct 20051 July 1999–
9 Nov 1999SL1999‑12 reissue of printed version R1A
11 Oct 200510 Nov 1999–
31 Dec 1999A1999‑66 amendments by A1999‑66 R1B
11 Oct 20051 Jan 2000–
30 June 2000A1999‑76 amendments by A1999‑76 R1C
11 Oct 200528 Sept 2000–
20 Dec 2000A2000‑47 amendments by A2000‑16 and A2000‑47 R1D
11 Oct 200521 Dec 2000–
14 Aug 2001A2000‑80 amendments by A2000‑80 R2
19 Oct 200112 Sept 2001–
27 May 2002A2001‑56 amendments by A2001‑44,
A2001‑49,
A2001‑55 and A2001‑56R3
30 May 200228 May 2002–
30 June 2002A2002‑11 amendments by A2002‑11 R4
1 July 20021 July 2002–
28 Sept 2002A2002‑11 amendments by A2002‑7 R4A
4 Mar 200329 Sept 2002–
31 Dec 2002A2002‑11 commenced expiry R5
1 Jan 20031 Jan 2003–
3 Mar 2003A2002‑51 amendments by A2002‑51 R5 (RI)
4 Mar 20031 Jan 2003–
3 Mar 2003A2002‑51 reissue for commenced expiry R6
4 Mar 20034 Mar 2003–
18 Dec 2003A2003‑1 amendments by A2003‑1 R7
19 Dec 200319 Dec 2003–
21 Dec 2003A2003‑59 amendments by A2003‑56 and A2003‑59 R8
22 Dec 200322 Dec 2003–
8 Apr 2004A2003‑59 commenced expiry R9
9 Apr 20049 Apr 2004–
16 June 2004A2004‑15 amendments by A2004‑15 R10
17 June 200417 June 2004–
30 June 2004A2004‑15 amendments by A2003‑58 R11
1 July 20041 July 2004–
11 Aug 2004A2004‑36 amendments by A2004‑3, A2004‑28 and A2004‑36 R12
12 Aug 200412 Aug 2004–
31 Dec 2005A2004‑43 amendments by A2004‑43 R13
1 Jan 20061 Jan 2006–
1 June 2006A2005‑52 amendments by A2005‑52 R14
2 June 20062 June 2006–
30 June 2006A2006‑23 amendments by A2006‑23 R15
1 July 20061 July 2006–
30 Aug 2006A2006‑23 amendments by A2006‑4 R16
31 Aug 200631 Aug 2006–
26 Sept 2006A2006‑32 amendments by A2006‑32 R17
27 Sept 200627 Sept 2006–
15 Nov 2006A2006‑37 amendments by A2006‑37 R18
16 Nov 200616 Nov 2006–
20 Dec 2006A2006‑42 amendments by A2006‑42 R19
21 Dec 200621 Dec 2006–
14 June 2007A2006‑58 amendments by A2006‑58 R20
15 June 200715 June 2007–
8 July 2007A2007‑20 amendments by A2007‑20 R21
9 July 20079 July 2007–
26 Dec 2007A2007‑20 amendments by A2007‑13 R22
27 Dec 200727 Dec 2007–
30 June 2008A2007‑39 amendments by A2007‑39 R23
1 July 20081 July 2008–
1 Feb 2009A2008‑16 amendments by A2008‑2 and A2008‑16 R24*
2 Feb 20092 Feb 2009–
21 Sept 2009A2008‑37 amendments by A2009‑37 R25
22 Sept 200922 Sept 2009–
16 Dec 2009A2009‑20 amendments by A2009‑20 R26
17 Dec 200917 Dec 2009–
16 Feb 2010A2009‑56 amendments by A2009‑49 and A2009‑56 R27
17 Feb 201017 Feb 2010–
30 June 2011A2010‑1 amendments by A2010‑1 R28
1 July 20111 July 2011–
29 Aug 2012A2011‑22 amendments by A2011‑18, A2011‑19 and A2011‑22 R29
30 Aug 201230 Aug 2012–
24 Nov 2013A2012‑39 amendments by A2012‑39 R30
25 Nov 201525 Nov 2015–
9 June 2015A2013-44 amendments by A2013-44 R31
10 June 201510 June 2015–
24 Nov 2015A2015-15 amendments by A2015-15 R32
25 Nov 201525 Nov 2015–
31 Aug 2016A2015‑49 amendments by A2015‑48 and A2015‑49 R33
1 Sept 20161 Sept 2016–
17 Sept 2017A2016-52 amendments by A2016-47 and A2016-52 R34
18 Sept 201718 Sept 2017–
28 Feb 2018A2017‑1 amendments by A2017‑1 R35
1 Mar 20181 Mar 2018–
16 May 2018A2018‑2 amendments by A2018‑2 R36
17 May 201817 May 2018–
31 Dec 2018A2018‑16 amendments by A2018‑16 R37
1 Jan 20191 Jan 2019–
27 Mar 2019A2018‑35 amendments by A2018‑35 R38
28 Mar 201928 Mar 2019–
30 June 2019A2019-7 amendments by A2019-7 R39
1 July 20191 July 2019–
30 Nov 2019A2019-7 amendments by A2019-7 R40
1 Dec 20191 Dec 2019–
9 Dec 2019A2019‑18 amendments by A2018‑52 as amended by A2019-18 R41
10 Dec 201910 Dec 2019–
13 May 2020A2019‑46 amendments by A2019‑46 R42
14 May 202014 May 2020–
25 Nov 2020A2020‑14 amendments by A2020‑14 R43
26 Nov 202026 Nov 2020–
19 May 2021A2020‑14 expiry of transitional provisions (pt 20) R44
20 May 202120 May 2021–
22 June 2021A2021‑10 amendments by A2021‑10 R45
23 June 202123 June 2021–
13 Oct 2021A2021‑12 amendments by A2021‑12 R46
14 Oct 202114 Oct 2021–
14 Oct 2022A2021‑24 amendments by A2021‑24 R47
15 Oct 202215 Oct 2022–
26 Nov 2023A2021‑24 expiry of transitional provisions (pt 21) R48
27 Nov 202327 Nov 2023–
25 Apr 2024A2023‑36 amendments by A2023‑36 R49
26 Apr 202426 Apr 2024–
30 June 2024A2024‑16 amendments by A2024‑16 R50
1 July 20241 July 2024–
30 June 2025A2024‑16 amendments by A2023‑47
Expired transitional or validating provisions
This Act may be affected by transitional or validating provisions that have expired. The expiry does not affect any continuing operation of the provisions (see Legislation Act 2001, s 88 (1)).
Expired provisions are removed from the republished law when the expiry takes effect and are listed in the amendment history using the abbreviation ‘exp’ followed by the date of the expiry.
To find the expired provisions see the version of this Act before the expiry took effect. The ACT legislation register has point-in-time versions of this Act.
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