{"id":"a-1999-4","name":"Taxation Administration Act 1999","slug":"taxation-administration-act-1999","collection":"act","jurisdiction":"act","status":"in_force","isInForce":true,"actNumber":"4 of 1999","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":24353,"registerId":"act-a-1999-4-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Sch 2","sectionType":"schedule","heading":"Decisions reviewable by commissioner only 115","content":"Schedule 2 Decisions reviewable by commissioner only 115\n2.1 Objections 115\n2.2 Kinds of decision subject to objection 115\nDictionary 116\n1 About the endnotes 121\n2 Abbreviation key 121\n3 Legislation history 122\n4 Amendment history 131\n5 Earlier republications 146\n6 Expired transitional or validating provisions 150\n\nAn Act to provide for the administration of certain Acts relating to the imposition\nand collection of taxes\n\n","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name of Act","content":"1 Name of Act\nThis Act is the Taxation Administration Act 1999.\n","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Dictionary","content":"2 Dictionary\nThe dictionary at the end of this Act is part of this Act.\nNote 1 The dictionary at the end of this Act defines certain terms used in this\nAct, and includes references (signpost definitions) to other terms defined\nelsewhere.\nFor example, the signpost definition ‘corporation—see the Corporations\nAct, section 57A.’ means that the term ‘corporation’ is defined in that\nsection and the definition applies to this Act.\nNote 2 A definition in the dictionary (including a signpost definition) applies to\nthe entire Act unless the definition, or another provision of the Act,\nprovides otherwise or the contrary intention otherwise appears (see\nLegislation Act, s 155 and s 156 (1)).\n","sortOrder":2},{"sectionNumber":"3A","sectionType":"section","heading":"Notes","content":"3A Notes\nA note included in this Act is explanatory and is not part of this Act.\nNote See the Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.\n","sortOrder":3},{"sectionNumber":"4","sectionType":"section","heading":"Meaning of tax law","content":"4 Meaning of tax law\nFor this Act, each of the following is a tax law:\n(a) this Act;\n(b) the Betting Operations Tax Act 2018;\n(c) the Duties Act 1999;\n(d) the Emergencies Act 2004, schedule 1 (Ambulance levy);\n(e) the Land Rent Act 2008;\n(f) the Land Tax Act 2004;\n\nPreliminary Part 1\n(g) the Land Titles Act 1925, section 47C (Registration of\ninstruments effecting dutiable transaction) and section 178B\n(Registrar-general must give information about certain\ntransactions and instruments to revenue commissioner);\n(h) the Payroll Tax Act 2011;\n(i) the Planning Act 2023, division 10.7.3 (Variation of nominal\nrent leases);\n(j) the Rates Act 2004;\n(k) the Short-Term Rental Accommodation Levy Act 2025;\n(l) the Utilities Act 2000, part 3A (Energy industry levy);\n(m) the Utilities (Network Facilities Tax) Act 2006;\n(n) an Act declared by regulation to be a tax law.\n","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Act binds Territory","content":"5 Act binds Territory\n(1) This Act applies to the Territory so far as it requires or otherwise\nprovides for the payment of money that, on payment, would form part\nof the public money of the Territory.\n(2) This section has effect despite the Legislation Act, section 121 (2).\nNote Section 121 (2) provides that an Act does not bind the Territory to the\nextent that it requires or otherwise provides for the payment of money\nthat, on payment, would form part of the public money of the Territory.\n\n","sortOrder":5},{"sectionNumber":"5A","sectionType":"section","heading":"Offences against Act—application of Criminal Code etc","content":"5A Offences against Act—application of Criminal Code etc\nOther legislation applies in relation to offences against this Act.\nNote 1 Criminal Code\nThe Criminal Code, ch 2 applies to the following offences against this\nAct (see Code, pt 2.1):\n• s 71 (6) (Orders to comply with requirements)\n• s 90D (3) (Authorised valuers—identity cards)\n• s 90H (2) (General powers on entry to premises)\nThe chapter sets out the general principles of criminal responsibility\n(including burdens of proof and general defences), and defines terms used\nfor offences to which the Code applies (eg conduct, intention,\nrecklessness and strict liability).\nNote 2 Penalty units\nThe Legislation Act, s 133 deals with the meaning of offence penalties\nthat are expressed in penalty units.\n\nPurpose of Act and relationship with other tax laws Part 2\n","sortOrder":6},{"sectionNumber":"Part 2","sectionType":"part","heading":"Purpose of Act and relationship","content":"Part 2 Purpose of Act and relationship\nwith other tax laws\n","sortOrder":7},{"sectionNumber":"6","sectionType":"section","heading":"Purpose of Act and relationship with other tax laws","content":"6 Purpose of Act and relationship with other tax laws\n(1) The purpose of this Act is to make general provision in relation to the\nadministration and enforcement of the other tax laws.\n(2) The other tax laws include provisions in relation to—\n(a) the imposition of tax and its payment; and\n(b) exceptions to and exemptions from liability to the tax; and\n(c) entitlements to refunds.\n(3) This Act includes general provisions in relation to—\n(a) the assessment and reassessment of tax liability; and\n(b) payment of tax, if this is not provided for in the tax law\nconcerned; and\n(c) entitlements to and the obtaining of refunds of tax; and\n(d) the imposition of interest and penalty tax; and\n(e) approval of special tax return arrangements; and\n(f) the collection of tax; and\n(g) record keeping obligations of taxpayers and general offences;\nand\n(h) tax officers and their investigative powers and secrecy\nobligations; and\n(i) objections and appeals; and\n\nPart 2 Purpose of Act and relationship with other tax laws\n(j) cooperation with other jurisdictions in conducting investigations\nand enforcing tax laws; and\n(k) miscellaneous matters, including, the service of documents,\ncorporate criminal liability, evidence and tax deferral,\nexemption and rebate schemes.\n\n","sortOrder":8},{"sectionNumber":"7","sectionType":"section","heading":"General power to make assessment","content":"7 General power to make assessment\n(1) The commissioner may make an assessment of the tax liability of a\ntaxpayer.\n(2) An assessment of a tax liability may—\n(a) consist of a determination that there is not a particular tax\nliability; or\n(b) include an assessment of the value of anything for the purpose\nof assessing tax liability.\n(3) The commissioner has the same powers of assessment in relation to a\ntrustee of a deceased person as the commissioner would have in\nrelation to the person if the person were alive.\n","sortOrder":9},{"sectionNumber":"8","sectionType":"section","heading":"Tax avoidance schemes made ineffective","content":"8 Tax avoidance schemes made ineffective\n(1) If the commissioner is satisfied that a person has used a tax avoidance\nscheme, the commissioner may—\n(a) determine the tax to which the person and other people would\nhave been liable apart from the use of the scheme; and\n(b) take the action that the commissioner considers necessary to\nallow assessments of tax so determined.\nNote The commissioner’s decision in relation to a tax avoidance scheme used\nby a person is an internally reviewable decision (see s 107, def internally\n(2) If the commissioner makes a determination under subsection (1),\neach person benefiting from the scheme is liable for tax in accordance\nwith the determination.\n(3) This section applies in relation to a scheme wherever and whenever\nentered into.\n\n(4) This section does not prevent a person from agreeing to pay tax\npayable by another or from entering a tax-sharing agreement.\nscheme includes—\n(a) any plan, action or conduct of a person; and\n(b) any trust, agreement, arrangement or other understanding\nbetween people, whether oral or in writing, whether express or\nimplied and whether or not it is intended to be legally binding;\nand\n(c) any series or combination of schemes mentioned in\nparagraphs (a) and (b).\ntax avoidance scheme means a scheme by which a person obtains or\nseeks to obtain a reduction in, or exemption from, tax that would\notherwise be payable and where, having regard to—\n(a) the way in which the scheme was entered into or carried out; or\n(b) the form and substance of the scheme; or\n(c) the time when the scheme was entered into and the length of\ntime during which it was carried out; or\n(d) the extent to which the scheme reduces the tax that would\notherwise be payable; or\n(e) whether the scheme has resulted in, or can reasonably be\nexpected to result in, a change in any person’s financial position,\nor in any other consequence for any person; or\n(f) the nature of any connection (whether of a business, family or\nany other nature) between the person and a person mentioned in\nparagraph (e);\nit would be reasonable to conclude that the person entered into or\ncarried out the scheme principally for the purpose of obtaining the\nreduction in, or exemption from, tax.\n\n","sortOrder":10},{"sectionNumber":"9","sectionType":"section","heading":"Reassessment","content":"9 Reassessment\n(1) The commissioner may make 1 or more reassessments of a tax\nliability of a taxpayer.\n(2) A reassessment of a tax liability must be made in accordance with the\nlegal interpretations and assessment practices generally applied by\nthe commissioner in relation to matters of that kind at the time the tax\nliability arose except to the extent that any departure from those\ninterpretations and practices is required by a change in the law\n(whether legislative or non-legislative) made after that time.\n(3) The commissioner must not make a reassessment of a tax liability—\n(a) more than 5 years after the initial assessment of the liability,\nunless—\n(i) the purpose of the reassessment is to give effect to a\ndecision on an objection or appeal as to the initial\nassessment; or\n(ii) at the time the initial assessment or a reassessment was\nmade, all the facts and circumstances affecting the liability\nunder the relevant tax law of the person in relation to whom\nthe assessment or reassessment was made were not fully\nand truly disclosed to the commissioner; and\n(b) for an excluded organisation in relation to which a beneficial\norganisation determination does not apply—if the purpose of the\nreassessment is to give effect to a decision that the organisation\nhas a tax liability, or has no tax liability, under a relevant\nprovision.\n(4) The initial assessment of a tax liability remains the initial assessment\nof the liability for this Act even if it is withdrawn under section 13.\n\nexcluded organisation—see section 18C.\nrelevant provision means—\n(a) the Duties Act 1999, section 232 (Charitable organisations); and\n(b) the Payroll Tax Act 2011, section 48 (Charitable organisations)\nand schedule 2, section 2.13 (Exemption from payroll tax—\ncharitable organisations); and\n(c) the Rates Act 2004, section 8 (1) (b) (iii) (Meaning of rateable\nland).\n","sortOrder":11},{"sectionNumber":"10","sectionType":"section","heading":"Requirement for full and true disclosure of relevant facts","content":"10 Requirement for full and true disclosure of relevant facts\nand circumstances\n(1) A person who is liable to pay tax under a tax law must, before or at\nthe time an assessment of the tax liability is made, fully and truly\ndisclose to the commissioner all the facts and circumstances affecting\nthe tax liability under the relevant tax law.\n(2) It is a defence to a charge under this section that the defendant\nreasonably relied on some other person to ensure that the\nrequirements of this section were satisfied.\n","sortOrder":12},{"sectionNumber":"11","sectionType":"section","heading":"Information on which assessment is made","content":"11 Information on which assessment is made\n(1) The commissioner may make an assessment on the information that\nthe commissioner has from any source at the time the assessment is\nmade.\n(2) If the commissioner has insufficient information to make an exact\nassessment of a tax liability, the commissioner may make an\nassessment by way of estimate.\n\n","sortOrder":13},{"sectionNumber":"12","sectionType":"section","heading":"Compromise assessment","content":"12 Compromise assessment\n(1) If it is difficult or impracticable for the commissioner to determine a\nperson’s tax liability under a tax law without undue delay or expense\nbecause of the complexity or uncertainty of the case or for any other\nreason, the commissioner may make an assessment in accordance\nwith this section.\n(2) The commissioner may, with the agreement of the taxpayer, assess\nliability in an amount specified in, or determined in accordance with,\nthe agreement.\n(3) Despite section 9, the commissioner must not make a reassessment of\na tax liability assessed in accordance with this section unless—\n(a) the taxpayer agrees to the reassessment; or\n(b) the assessment under this section was procured by fraud or there\nwas a deliberate failure to disclose material information.\n(4) This section does not limit the power of the commissioner to make an\nassessment by way of estimate under section 11.\n","sortOrder":14},{"sectionNumber":"13","sectionType":"section","heading":"Withdrawal of assessment","content":"13 Withdrawal of assessment\nThe commissioner may withdraw an assessment for which a notice of\nassessment has been issued at any time within 5 years after the date\nof issue of the notice, whether or not the amount of tax specified in\nthe assessment has been paid.\n","sortOrder":15},{"sectionNumber":"14","sectionType":"section","heading":"Notice of assessment, reassessment or withdrawal of","content":"14 Notice of assessment, reassessment or withdrawal of\nassessment\n(1) The commissioner may issue a notice of assessment, showing the\namount of the assessment.\nNote An assessment is an internally reviewable decision (see s 107, def\ninternally reviewable decision), and the commissioner must give an\ninternal review notice to the taxpayer (see s 107B).\n\n(2) If the commissioner has not issued a notice of assessment of the tax\nliability of a taxpayer, the commissioner must issue the notice if a\nrequest to do so is made by the taxpayer within 5 years after the\nliability arose.\n(3) If the commissioner makes a reassessment, the commissioner must\nissue a notice of assessment, showing the amount of the reassessment\nand the amount by which the assessment has been increased or\ndecreased.\n(4) If the commissioner withdraws an assessment, the commissioner\nmust issue a notice of withdrawal of assessment.\n","sortOrder":16},{"sectionNumber":"14A","sectionType":"section","heading":"Notice of assessment—multiple blocks or sections in","content":"14A Notice of assessment—multiple blocks or sections in\nparcel\n(1) This section applies if the commissioner issues a notice of assessment\nof the tax liability of a taxpayer in relation to a parcel of land\ncomprising more than 1 block or section.\n(2) The notice of assessment may identify the parcel of land by referring\nto 1 or more of the blocks or sections comprising the parcel.\n","sortOrder":17},{"sectionNumber":"15","sectionType":"section","heading":"Inclusion of interest and penalty tax in notice of","content":"15 Inclusion of interest and penalty tax in notice of\nassessment\nA notice of assessment of a taxpayer’s tax liability issued following\na tax default by the taxpayer must specify any interest and penalty tax\nthat are payable, or will become payable by the taxpayer under part 5\nin relation to the default.\n","sortOrder":18},{"sectionNumber":"16","sectionType":"section","heading":"Validity of assessment","content":"16 Validity of assessment\nThe validity of an assessment is not affected only because a provision\nof a tax law has not been complied with.\n\n","sortOrder":19},{"sectionNumber":"17","sectionType":"section","heading":"Acceptance of money not necessarily an assessment","content":"17 Acceptance of money not necessarily an assessment\nIf money is paid in connection with the lodging of any document, the\nacceptance of the money by the commissioner does not, of itself,\nconstitute an assessment.\n","sortOrder":20},{"sectionNumber":"18","sectionType":"section","heading":"Remissions of tax","content":"18 Remissions of tax\nTax must be remitted in the same circumstances as those in which it\nwould be refunded under a tax law if it had been paid.\n\n","sortOrder":21},{"sectionNumber":"18A","sectionType":"section","heading":"Meaning of organisation—pt 3A","content":"18A Meaning of organisation—pt 3A\nIn this part:\norganisation means an association, society, institution or body.\n","sortOrder":22},{"sectionNumber":"18B","sectionType":"section","heading":"Meaning of charitable organisation","content":"18B Meaning of charitable organisation\nFor a tax law:\ncharitable organisation—\n(a) means an organisation carried on for a religious, educational,\nbenevolent or charitable purpose; but\n(b) does not include—\n(i) an organisation carried on for securing pecuniary benefits\nto its members; or\n(ii) an excluded organisation unless a beneficial organisation\ndetermination is in force for the excluded organisation.\n","sortOrder":23},{"sectionNumber":"18C","sectionType":"section","heading":"Meaning of excluded organisation—pt 3A","content":"18C Meaning of excluded organisation—pt 3A\n(1) In this part:\nexcluded organisation means—\n(a) a political party; or\n(b) an industrial organisation; or\n(c) a professional organisation; or\n(d) an organisation that promotes trade, industry or commerce; or\n(e) a class of organisation prescribed by regulation.\n\nCharitable organisations Part 3A\nPreliminary Division 3A.1\nindustrial organisation means any of the following:\n(a) an association of employees, or an association of employers,\nregistered as an organisation, or recognised, under the Fair Work\n(Registered Organisations) Act 2009 (Cwlth);\n(b) an association of employees registered or recognised as a trade\nunion (however described) under the law of a State or a\nTerritory;\n(c) an association of employers registered or recognised as such\n(however described) under the law of another State or a\nTerritory;\n(d) an association of employees which has an exclusive or\npredominant purpose of protecting and promoting the\nemployees’ interests in matters concerning their employment.\norganisation that promotes trade, industry or commerce means an\norganisation that has as one of its purposes promoting, or advocating\nfor, trade, industry or commerce, whether generally or for a particular\nkind of trade, industry or commerce.\npolitical party means an organisation that has as one of its purposes\nthe promotion of the election to the Legislative Assembly, the\nCommonwealth parliament or a State parliament, of a candidate\nendorsed by it.\nNote State includes the Northern Territory (see Legislation Act, dict, pt 1).\nprofessional organisation means an organisation that has as one of\nits purposes the promotion of the interests of its members in a\nprofession.\n\n","sortOrder":24},{"sectionNumber":"18D","sectionType":"section","heading":"Determining the purpose of organisation","content":"18D Determining the purpose of organisation\nFor this part, the purpose or purposes of an organisation are to be\ndetermined having regard to all the relevant circumstances including\nthe organisation’s stated objects (if any) and its activities.\n","sortOrder":25},{"sectionNumber":"Div 3A","sectionType":"division","heading":"2 Beneficial organisation","content":"Division 3A.2 Beneficial organisation\ndeterminations\n","sortOrder":26},{"sectionNumber":"18E","sectionType":"section","heading":"Beneficial organisation determinations—application","content":"18E Beneficial organisation determinations—application\nThe following organisations may apply to the commissioner for a\nbeneficial organisation determination:\n(a) a professional organisation mentioned in section 18C (1),\ndefinition of excluded organisation, paragraph (c);\n(b) an organisation that promotes trade, industry or commerce\nmentioned in section 18C (1), definition of excluded\norganisation, paragraph (d);\n(c) an organisation in a class of organisation prescribed by\nregulation under section 18C (1), definition of excluded\norganisation, paragraph (e), if the regulation prescribing the\nclass of organisation states that this section applies to the class\nof organisation.\n","sortOrder":27},{"sectionNumber":"18F","sectionType":"section","heading":"Beneficial organisation determinations—decision","content":"18F Beneficial organisation determinations—decision\n(1) If the commissioner receives an application for a beneficial\norganisation determination from an organisation, the commissioner\nmay make the determination if satisfied that—\n(a) the predominant purpose of the organisation is to advance\nreligion, advance education, relieve poverty, or otherwise\nbenefit the community; and\n\nCharitable organisations Part 3A\nBeneficial organisation determinations Division 3A.2\n(b) the objects and activities of the organisation that make the\norganisation an excluded organisation are not significant in\nrelation to the purpose of the organisation considered as a whole;\nand\n(c) the purpose of the organisation is not, or is not intended to be,\nbeneficial to a particular class of people (whether or not\nmembers of the organisation) rather than the community\ngenerally.\n(2) A beneficial organisation determination is a notifiable instrument.\n","sortOrder":28},{"sectionNumber":"18G","sectionType":"section","heading":"Beneficial organisation determinations—effect","content":"18G Beneficial organisation determinations—effect\n(1) If the commissioner makes a beneficial organisation determination\nfor an organisation, the determination takes effect on the day the\norganisation applied for the determination.\n(2) A beneficial organisation determination for an organisation applies to\nthe organisation in relation to any liability to pay—\n(a) duty for any of the following dutiable transactions registered\nwith the registrar-general under the Land Titles Act 1925 while\nthe determination is in effect:\n(i) an agreement for the transfer of dutiable property;\n(ii) a grant of a Crown lease;\n(iii) a grant of a declared land sublease;\n(iv) a transaction prescribed by regulation for the Land Titles\nAct 1925, section 178B (1); and\n(b) duty for any other dutiable transaction entered into while the\ndetermination is in effect; and\n(c) payroll tax and rates for a financial year in which the\ndetermination is in effect.\n\n(3) The commissioner—\n(a) must reassess an organisation’s liability to duty, payroll tax or\nrates for the period beginning on the day the beneficial\norganisation determination takes effect; but\n(b) must not make a reassessment more than 5 years after the\ndetermination is made.\ndutiable transaction—see the Duties Act 1999, section 7 (2).\npayroll tax—see the Payroll Tax Act 2011, dictionary.\nrates—see the Rates Act 2004, dictionary.\n\nRefunds of tax Part 4\n","sortOrder":29},{"sectionNumber":"19","sectionType":"section","heading":"Entitlement to refund","content":"19 Entitlement to refund\n(1) If a taxpayer has paid a greater amount of tax in relation to a tax\nliability than the amount assessed for that liability, the commissioner\nmust refund the difference to the taxpayer, subject to this part.\n(2) To remove any doubt, it is declared that an amount by which tax is\noverpaid is taken to be tax for this part.\n","sortOrder":30},{"sectionNumber":"19A","sectionType":"section","heading":"Application for refund","content":"19A Application for refund\n(1) If a taxpayer claims to be entitled to a refund of tax paid under a tax\nlaw, the taxpayer may apply to the commissioner for a refund.\n(2) The application must be made within 5 years after the tax was paid.\n(3) This section does not affect the operation of any other provision of a\ntax law that authorises or requires a refund of tax paid.\n","sortOrder":31},{"sectionNumber":"20","sectionType":"section","heading":"Offset of refund against other tax liability","content":"20 Offset of refund against other tax liability\n(1) Instead of making a refund to a taxpayer, the commissioner may apply\nthe amount that would otherwise be refunded to meet tax or any other\namount payable by the taxpayer under a tax law.\n(2) A refund may be credited towards a taxpayer’s future liability, but\nonly with the taxpayer’s consent.\n","sortOrder":32},{"sectionNumber":"21","sectionType":"section","heading":"Limitation of refunds of revenue amounts","content":"21 Limitation of refunds of revenue amounts\n(1) The commissioner must not refund a revenue amount unless the\nperson claiming the refund (the claimant)—\n(a) satisfies the commissioner that—\n(i) the claimant has not charged to, or recovered from, any\nother person an amount paid in relation to the whole or any\npart of the revenue amount; or\n\n(ii) if the claimant has so charged or recovered any such\namount—the claimant has repaid the amount; and\n(b) gives the commissioner a written undertaking that the claimant\nwill not charge to, or recover from, any other person an amount\npaid in relation to the whole or any part of the revenue amount.\n(2) If the commissioner is not satisfied about the matters mentioned in\nsubsection (1) (a), the commissioner must give the claimant written\nnotice of his or her decision.\n(3) A person who contravenes an undertaking that the person has given\nunder subsection (1) (b) is liable to pay the commissioner, as a\npenalty, an amount equal to double the amount that the person has\ncharged to, or recovered from, another person by the contravention.\n","sortOrder":33},{"sectionNumber":"22","sectionType":"section","heading":"Judgments for the recovery of revenue amounts","content":"22 Judgments for the recovery of revenue amounts\n(1) Judgment must not be entered for a plaintiff or claimant in a\nproceeding against the Territory for the recovery of a revenue amount\nunless—\n(a) the court is satisfied that—\n(i) the plaintiff or claimant has not charged to, or recovered\nfrom, any other person an amount paid in relation to the\nwhole or any part of the revenue amount; or\n(ii) if the plaintiff or claimant has so charged or recovered any\nsuch amount—he or she has repaid the amount; and\n(b) the plaintiff or claimant gives to the court an undertaking in\nwriting that he or she will not charge to, or recover from, any\nother person an amount paid in relation to the whole or any part\nof the revenue amount.\n(2) A person who contravenes an undertaking that the person has given\nunder subsection (1) (b) is liable to pay to the commissioner, as a\npenalty, an amount equal to double the amount that the person has\ncharged to, or recovered from, another person by the contravention.\n\nRefunds of tax Part 4\n(3) In subsection (1):\nTerritory includes an officer, Minister and territory authority.\n","sortOrder":34},{"sectionNumber":"23","sectionType":"section","heading":"No recovery of revenue amounts following non-legislative","content":"23 No recovery of revenue amounts following non-legislative\nchange in law\n(1) A revenue amount paid before a non-legislative change of the law is\nnot recoverable from the Territory on a ground of invalidity if the\nground came into existence because of the change of law.\n(2) If a revenue amount paid before a non-legislative change of the law\nwould have been refundable as an overpayment if the purported tax\nhad been valid, that amount is refundable as if the purported tax had\nindeed been valid.\nground of invalidity means—\n(a) the ground of invalidity of a tax law; or\n(b) the ground of mistake (whether law or a fact) about the validity\nor invalidity of a tax law; or\n(c) any other restitutionary ground relating to the validity or\ninvalidity of a tax law.\nnon-legislative change of the law means a change of the law or of\nlegal principles, or a change in what is generally perceived to be the\nstate of the law or legal principles, but does not include a change made\nby legislation.\nTerritory includes an officer, Minister and territory authority.\n\n","sortOrder":35},{"sectionNumber":"24","sectionType":"section","heading":"Characterisation","content":"24 Characterisation\n(1) For the purpose of the application of the rules of conflict of laws, this\npart is part of the substantive law of the ACT.\n(2) This section does not affect the characterisation of any other\nprovision in this Act.\n\nInterest Division 5.1\n","sortOrder":36},{"sectionNumber":"25","sectionType":"section","heading":"Interest in relation to tax defaults","content":"25 Interest in relation to tax defaults\n(1) If a tax default happens, the taxpayer is liable to pay interest on the\namount of tax unpaid calculated on a daily basis from the end of the\nlast day for payment until the day it is paid at the interest rate from\ntime to time applying under this division.\n(2) Interest is payable under this section in relation to a tax default that\nconsists of a failure to pay penalty tax under division 5.2 but is not\npayable in relation to any failure to pay interest under this division.\n","sortOrder":37},{"sectionNumber":"26","sectionType":"section","heading":"Interest rate","content":"26 Interest rate\n(1) The interest rate is the sum of—\n(a) the market rate component; and\n(b) the premium component.\n(2) The market rate component for a day is—\n(a) if a determination of a rate is, under section 139 (1) (b)\n(Determination of amounts payable under tax laws), in force for\nthis paragraph for the day—the determined rate; or\n(b) if paragraph (a) does not apply—the monthly 90-day bank bill\nrate worked out in accordance with table 26 and rounded to the\n2nd decimal place (with 0.005 rounded to 0.01).\n\nTable 26\nIf the day is…. the monthly 90-day bank bill rate is….\nin the 1st 6 months of a year (a) if, before 1 January of the year,\nthe monthly 90-day bank bill\nrate for the previous\nNovember had been\npublished—that rate; or\n(b) if paragraph (a) does not\napply—the last monthly\n90-day bank bill rate published\nbefore 1 January of the year.\nin the 2nd 6 months of a year (a) if, before 1 July of the year, the\nmonthly 90-day bank bill rate\nfor the previous May had been\npublished—that rate; or\n(b) if paragraph (a) does not\napply—the last monthly\n90-day bank bill rate published\nbefore 1 July of the year.\n(3) The premium component is 8% per annum.\nmonthly 90-day bank bill rate means the monthly average yield of\n90-day bank accepted bills published by the Reserve Bank of\nAustralia for a particular month.\n\nInterest Division 5.1\n","sortOrder":38},{"sectionNumber":"27","sectionType":"section","heading":"No interest imposed if amount would be small","content":"27 No interest imposed if amount would be small\n(1) No interest is payable under a tax law if the amount that would\notherwise be payable is less than $20.\n(2) This section does not apply to the following tax laws:\n(a) the Land Rent Act 2008;\n(b) the Land Tax Act 2004;\n(c) the Rates Act 2004.\n","sortOrder":39},{"sectionNumber":"28","sectionType":"section","heading":"Interest rate to prevail over interest otherwise payable on","content":"28 Interest rate to prevail over interest otherwise payable on\na judgment debt\nIf judgment is given by or entered in a court for an amount of unpaid\ntax (or an amount that includes an amount of unpaid tax), the interest\nrate determined in accordance with this division continues to apply,\nto the exclusion of any other interest rate, until the tax is paid.\n","sortOrder":40},{"sectionNumber":"29","sectionType":"section","heading":"Remission of interest","content":"29 Remission of interest\nThe commissioner may, if the commissioner considers it appropriate\nin the circumstances, remit interest by any amount.\nNote The commissioner’s decision refusing to remit interest is a\ncommissioner-reviewable decision (see s 107, def commissioner-\n\n","sortOrder":41},{"sectionNumber":"30","sectionType":"section","heading":"Penalty tax in relation to certain tax defaults","content":"30 Penalty tax in relation to certain tax defaults\n(1) If a tax default happens, the taxpayer is liable to pay penalty tax in\naddition to the amount of tax unpaid.\nNote A taxpayer may also be liable to pay penalty tax under the Land Tax\nAct 2004, s 19A (4) (Interest and penalty tax payable on land tax if no\ndisclosure).\n(2) Penalty tax imposed under this division is in addition to interest.\n(3) Penalty tax is not payable in relation to a tax default that consists of a\nfailure to pay—\n(a) interest under division 5.1; or\n(b) penalty tax previously imposed under this division.\n","sortOrder":42},{"sectionNumber":"31","sectionType":"section","heading":"Amount of penalty tax","content":"31 Amount of penalty tax\n(1) The amount of penalty tax payable in relation to a tax default is 25%\nof the amount of tax unpaid, subject to this division.\n(2) The commissioner may increase the amount of penalty tax payable in\nrelation to a tax default to 50% of the amount of tax unpaid if the\ncommissioner is satisfied that the tax default—\n(a) was caused wholly or partly by the taxpayer (or a person acting\non behalf of the taxpayer)—\n(i) delaying the payment of tax; or\n(ii) delaying the provision of information required for the\nassessment of tax; or\n(iii) providing information required under a tax law that is\nincorrect, incomplete or misleading; or\n(b) is the taxpayer’s second or subsequent tax default in relation to\na tax liability, or in relation to a similar or related tax liability.\n\nPenalty tax Division 5.2\n(3) Subsection (2) applies to a tax default in the same way whether the\ntax default happened before or after the subsection commenced.\n(4) The commissioner may increase the amount of penalty tax payable in\nrelation to a tax default to 75% of the amount of tax unpaid if the\ncommissioner is satisfied that the tax default was caused wholly or\npartly by the intentional disregard by the taxpayer (or a person acting\non behalf of the taxpayer) of a tax law.\n(5) No penalty tax is payable in relation to a tax default if the\ncommissioner is satisfied that—\n(a) the taxpayer (or a person acting on behalf of the taxpayer) took\nreasonable care to comply with the tax law; or\n(b) the tax default happened solely because of circumstances\nbeyond the taxpayer’s control (or if a person acted on behalf of\nthe taxpayer, because of circumstances beyond either the\nperson’s or the taxpayer’s control) but not amounting to\nfinancial incapacity.\nNote The commissioner’s decision to impose penalty tax is an internally\nreviewable decision (see s 107, def internally reviewable decision), and\nthe commissioner must give an internal review notice to the taxpayer (see\n","sortOrder":43},{"sectionNumber":"32","sectionType":"section","heading":"Reduction in penalty tax for voluntary disclosure","content":"32 Reduction in penalty tax for voluntary disclosure\nThe amount of penalty tax determined under section 31 is reduced by\n80% if, before the commissioner informs the taxpayer that an\ninvestigation relating to the taxpayer is to be carried out, the taxpayer\ndiscloses to the commissioner, in writing, sufficient information to\nenable the nature and extent of the tax default to be determined.\n\n","sortOrder":44},{"sectionNumber":"33","sectionType":"section","heading":"Reduction in penalty tax for disclosure before","content":"33 Reduction in penalty tax for disclosure before\nThe amount of penalty tax determined under section 31 is reduced by\n20% if, after the commissioner informs the taxpayer that an\ninvestigation relating to the taxpayer is to be carried out and before it\nis begun, the taxpayer discloses to the commissioner, in writing,\nsufficient information to enable the nature and extent of the tax\ndefault to be determined.\n","sortOrder":45},{"sectionNumber":"34","sectionType":"section","heading":"Increase in penalty tax for concealment","content":"34 Increase in penalty tax for concealment\nThe amount of penalty tax payable in relation to a tax default is 90%\nof the amount of tax unpaid if the commissioner is satisfied that, after\nthe commissioner has informed the taxpayer that an investigation is\nto be carried out and before the investigation is completed, the\ntaxpayer (or a person acting on behalf of the taxpayer)—\n(a) deliberately damages or destroys records required to be kept\nunder the tax law to which the investigation relates; or\n(b) fails, without reasonable excuse, to comply with a requirement\nmade by the commissioner under division 9.2 for the purposes\nof determining the taxpayer’s tax liability; or\n(c) hinders or obstructs an authorised officer exercising functions\nunder division 9.2, or an authorised valuer exercising functions\nunder division 9.2A, for the purposes of determining the\ntaxpayer’s liability; or\n(d) otherwise shows intentional disregard for a tax law.\nNote 1 The Legislation Act, dict, pt 1 defines fail to include refuse.\nNote 2 The commissioner’s decision to impose increased penalty tax is an\nthe taxpayer (see s 107B).\nNote 3 Table 34 contains a summary of the effect of s 31 to s 34.\n\nPenalty tax Division 5.2\nTable 34 Rates of penalty tax\ncolumn 1\nitem\ncolumn 2 column 3 column 4\nbasic rate reduced rate\nvoluntary\nbefore\n1 taxpayer took\nreasonable care\n0% 0% 0%\n2 circumstances beyond\ntaxpayer’s control\n0% 0% 0%\nbasic rate reduced rate\nvoluntary\nbefore\n3 tax default 25% 5% 20%\n4 • delayed payment\nof tax\n• delayed provision\nof information\n• provided incorrect,\nincomplete or\nmisleading\ninformation\n• second or\nsubsequent tax\ndefault\n50% 10% 40%\n5 intentional disregard of\ntax law\n75% 15% 60%\n6 concealment 90% 90% 90%\n\n","sortOrder":46},{"sectionNumber":"35","sectionType":"section","heading":"Minimum amount of penalty tax","content":"35 Minimum amount of penalty tax\nNo penalty tax is payable if the amount that would otherwise be\npayable is less than $20.\n","sortOrder":47},{"sectionNumber":"36","sectionType":"section","heading":"Time for payment of penalty tax","content":"36 Time for payment of penalty tax\nPenalty tax must be paid by a taxpayer within the period stated in a\nnotice of assessment of the tax liability of the taxpayer.\n","sortOrder":48},{"sectionNumber":"37","sectionType":"section","heading":"Remission of penalty tax","content":"37 Remission of penalty tax\nThe commissioner may, if the commissioner considers it appropriate\nin the circumstances, remit penalty tax by any amount.\nNote The commissioner’s decision refusing to remit penalty tax payable by a\nperson is an internally reviewable decision (see s 107, def internally\n\nGeneral Division 6.1\n","sortOrder":49},{"sectionNumber":"Div 6","sectionType":"division","heading":"1 General","content":"Division 6.1 General\n","sortOrder":50},{"sectionNumber":"39","sectionType":"section","heading":"Time of lodgment","content":"39 Time of lodgment\nSubject to the Legislation Act, part 19.5 (Service of documents), a\nreturn is lodged by a person when the action mentioned in\nsection 127 (a), (b), (c) or (d) is taken.\n","sortOrder":51},{"sectionNumber":"40","sectionType":"section","heading":"Variation of time for lodgment of return or of period","content":"40 Variation of time for lodgment of return or of period\ncovered by return\n(1) A person may apply to the commissioner to—\n(a) extend the time by which a return must be lodged; or\n(b) vary the period to which the return is to relate.\n(2) An application must—\n(a) be in writing, addressed to the commissioner; and\n(b) specify—\n(i) the name and address of the applicant; and\n(ii) the grounds on which the variation is sought.\n(3) If the commissioner is satisfied that it would be unduly onerous for a\nperson to lodge a return in accordance with a tax law, the\ncommissioner may, by written notice addressed to the applicant, vary\nthe period in relation to which, or the time within which, the applicant\nis to lodge the return.\nNote The commissioner’s decision refusing to vary a period or time in\naccordance with a taxpayer’s application is a commissioner-reviewable\ndecision (see s 107, def commissioner-reviewable decision), and the\ncommissioner must give an internal review notice to the taxpayer (see\n\nDivision 6.2 Special arrangements for making returns and paying tax\n(4) While a notice under this section is in force in relation to a person,\nthe person must lodge returns in accordance with the notice.\n(5) If the commissioner is no longer satisfied that it would be unduly\nonerous for the person to lodge returns in accordance with the\nrelevant tax law, the commissioner may, by written notice addressed\nto the person, revoke a notice under this section.\nNote The commissioner’s decision to revoke a notice given to a person is an\n(6) A notice of revocation has effect 21 days after it is made.\n(7) This section does not apply to returns the lodging of which may be\nvaried under the Payroll Tax Act 2011, section 87A.\n","sortOrder":52},{"sectionNumber":"41","sectionType":"section","heading":"Authenticity of returns","content":"41 Authenticity of returns\nA return purporting to be made and signed by or on behalf of a person\nmust be presumed to have been made and signed by the person or\nwith his or her authority.\nDivision 6.2 Special arrangements for making\nreturns and paying tax\n","sortOrder":53},{"sectionNumber":"42","sectionType":"section","heading":"Special arrangements for classes of people","content":"42 Special arrangements for classes of people\n(1) The commissioner may approve special arrangements that vary the\nprovisions of a tax law in relation to—\n(a) the lodging of returns; and\n(b) the way of payment of amounts of tax;\nthat are due under a tax law.\n(2) An approval must apply in relation to—\n(a) a specified class of taxpayers; or\n\nSpecial arrangements for making returns and paying tax Division 6.2\n(b) a specified class of people who act as agents on behalf of a\nspecified class of taxpayers.\n(3) An approval, among other things, may—\n(a) provide an exemption for the taxpayers from stated provisions\nof the tax law to which it applies; or\n(b) authorise payments of tax to be made by return; or\n(c) authorise the lodging of returns and payments of tax by\nelectronic means.\n(4) An approval under this section is a disallowable instrument.\n","sortOrder":54},{"sectionNumber":"43","sectionType":"section","heading":"Special arrangements for individual applicants","content":"43 Special arrangements for individual applicants\n(1) The commissioner may, on an application by—\n(a) a taxpayer; or\n(b) a person who acts, or proposes to act, as an agent for taxpayers\nof a specified class;\nby written notice approve special arrangements that vary the\nprovisions of a tax law in relation to—\n(c) the lodging of returns; and\n(d) the way of payment of amounts of tax;\nthat are due under a tax law.\n(2) An approval, among other things, may—\n(a) provide an exemption for the taxpayers from stated provisions\nof the tax law to which it applies; or\n(b) authorise payments of tax to be made by return; or\n(c) authorise the lodging of returns and payments of tax by\nelectronic means.\n\nDivision 6.2 Special arrangements for making returns and paying tax\n(3) An application for an approval under this section must be made to the\ncommissioner.\n(4) The commissioner may grant or refuse an application.\nNote The commissioner’s decision to refuse a person approval is an internally\nreviewable decision (see s 107, def internally reviewable decision), and\nthe commissioner must give an internal review notice to the person (see\n(5) The commissioner must not grant an application under this section\nfor an arrangement consisting only of 1 or more of the following:\n(a) an extension of time for lodgment of a return;\n(b) a variation of a period covered by a return;\n(c) an extension of time for payment of tax;\n(d) an arrangement to pay by instalments;\n(e) an approval of a means of payment.\nNote These variations can be granted under s 40, s 52 and s 122.\n","sortOrder":55},{"sectionNumber":"44","sectionType":"section","heading":"Conditions of approval","content":"44 Conditions of approval\n(1) An approval under section 42 or section 43 is subject to conditions\nspecified by the commissioner in the notice of approval or by\nsubsequent written notice.\nNote The commissioner’s decision to impose a condition on a person’s\napproval is an internally reviewable decision (see s 107, def internally\n(2) The conditions of an approval may include conditions—\n(a) limiting the approval to tax liabilities of a specified class; and\n(b) limiting the approval to transactions effected by instruments of\na specified class; and\n\nSpecial arrangements for making returns and paying tax Division 6.2\n(c) requiring the lodging of returns at specified times and about the\ncontents of the returns; and\n(d) requiring payments of tax at specified times; and\n(e) about how returns are to be lodged or payments of tax are to be\nmade; and\n(f) requiring a taxpayer or agent to whom the approval applies to\nkeep specified records.\n","sortOrder":56},{"sectionNumber":"45","sectionType":"section","heading":"Variation and cancellation of approvals","content":"45 Variation and cancellation of approvals\nThe commissioner may vary or cancel an approval under section 43\nby written notice given to the taxpayer or agent to whom the approval\nwas given.\nNote The commissioner’s decision to vary or cancel a person’s approval is an\n","sortOrder":57},{"sectionNumber":"46","sectionType":"section","heading":"Taxpayers and agents must comply with conditions","content":"46 Taxpayers and agents must comply with conditions\n(1) A taxpayer who relies on an approval under section 42 (2) (a) or\nsection 43 (1) (a) in relation to the lodgment of a return or the\npayment of an amount of tax must not breach a condition attaching to\nthe approval.\n(2) An agent for a class of taxpayers who acts under an approval under\nsection 42 (2) (b) or section 43 (1) (b) in relation to the lodgment of\nreturns or the payment of amounts of tax must not breach a condition\nattaching to the approval.\n\n","sortOrder":58},{"sectionNumber":"48","sectionType":"section","heading":"Tax payable to the commissioner","content":"48 Tax payable to the commissioner\n(1) Tax that is payable is payable to the commissioner, who may recover\nany amount unpaid in a court of competent jurisdiction as a debt to\nthe commissioner.\n(2) The commissioner has the same powers and remedies in relation to\nthe trustee of a deceased person for the recovery of tax from the\nperson’s estate as the commissioner would have in relation to the\nperson if the person were alive.\n","sortOrder":59},{"sectionNumber":"49","sectionType":"section","heading":"Costs of recovery are payable to the commissioner","content":"49 Costs of recovery are payable to the commissioner\nIf an amount by way of tax, penalty tax or interest payable under a\ntax law has not been paid, the person who is liable to pay that amount\nis also liable to pay to the commissioner an amount equal to the costs\nand expenses reasonably incurred by the commissioner in attempting\nto recover the amount of tax, penalty tax or interest.\n","sortOrder":60},{"sectionNumber":"50","sectionType":"section","heading":"Joint and several liability","content":"50 Joint and several liability\n(1) If 2 or more people are jointly or severally liable to pay an amount\nunder a tax law, the commissioner may recover the whole of the\namount from them, or any of them, or any 1 of them.\n(2) Nothing in this Act prevents a person who is jointly or severally liable\nto pay an amount of tax and who pays the amount to the commissioner\nfrom recovering a contribution from any other person who is liable to\npay the whole or part of that amount.\n\n","sortOrder":61},{"sectionNumber":"51","sectionType":"section","heading":"Time for payment of tax","content":"51 Time for payment of tax\nSubject to this Act, tax is due and payable—\n(a) in accordance with the relevant tax law; or\n(b) if that law makes no provision in relation to the time for\npayment—on the last day when the return or other document in\nrelation to the tax is required to be lodged under that law.\n","sortOrder":62},{"sectionNumber":"52","sectionType":"section","heading":"Arrangements for payment of tax","content":"52 Arrangements for payment of tax\n(1) The commissioner may extend the time for payment of tax by a\ntaxpayer and may accept the payment of tax by instalments.\n(2) A decision of the commissioner under this section may be made\nsubject to the conditions (for example, about the payment of interest)\nthat the commissioner may determine.\n(3) If the commissioner has accepted the payment of tax by instalments,\neach instalment is due and payable at the time determined by the\ncommissioner in relation to the instalment.\n(4) If an instalment of tax is not paid on or before the time that payment\nis due, the whole of the outstanding amount of the tax, duty or penalty\ntax becomes due and payable at that time.\nNote The following decisions of the commissioner in relation to a person are\neach commissioner-reviewable decisions (see s 107, def\ncommissioner-reviewable decision), and the commissioner must give an\ninternal review notice to the person (see s 107B):\n• refuse to extend time for payment;\n• refuse to accept payment by instalments;\n• impose a condition on an extension or acceptance.\n\n","sortOrder":63},{"sectionNumber":"53","sectionType":"section","heading":"Duties of agents, trustees etc","content":"53 Duties of agents, trustees etc\n(a) a person (the agent) has possession, control or management of a\nbusiness or property of a taxpayer as an agent or trustee or in\nany other capacity; and\n(b) obligations under a tax law (whether about the payment of tax\nor otherwise) remain undischarged by the taxpayer or will arise\nin relation to the business or property.\n(2) The agent must, as soon as and so far as is practicable, ensure that—\n(a) the obligations of the taxpayer under a tax law that remain\nundischarged are discharged; and\n(b) all further obligations that arise under a tax law in relation to the\nbusiness or property are discharged while the person continues\nto have possession, control or management of the business or\nproperty.\nMaximum penalty: the penalty that could be imposed on the taxpayer\nfor a failure to fulfil the obligation concerned.\n(3) For those purposes the agent must set aside (and, so far as necessary,\nliquidate) assets of the taxpayer (or the taxpayer’s estate) to the value\nof any tax that has become or becomes payable and use those assets\nto pay the tax.\n(4) If the agent fails, without the commissioner’s written permission, to\nset aside, liquidate and use sufficient assets to pay the tax, the\ncommissioner may recover from the agent as a debt the whole or a\npart of an amount that is assessed as being payable as tax in relation\nto the business or property and remains unpaid, but the agent will not\notherwise be personally liable for the payment of the tax.\n\n(5) The agent is entitled to be indemnified by the taxpayer (or out of the\ntaxpayer’s estate) for payments made or action taken under this\nsection.\n(6) This section does not prevent the making of a payment to the agent\nout of the assets, in priority to tax, of any reasonable remuneration,\ncharges and expenses to which the agent would, apart from this\nsection, be entitled in relation to his or her exercise of the agent’s\nfunctions.\n","sortOrder":64},{"sectionNumber":"54","sectionType":"section","heading":"Collection of tax from third parties","content":"54 Collection of tax from third parties\n(1) The commissioner may require any of the following people instead\nof the taxpayer to pay tax that is payable but remains unpaid:\n(a) a person from whom any money is due or accruing or may\nbecome due to the taxpayer;\n(b) a person who holds or may subsequently hold money for or on\naccount of the taxpayer;\n(c) a person who holds or may subsequently hold money on account\nof some other person for payment to the taxpayer;\n(d) a person having authority from some other person to pay money\nto the taxpayer.\n(2) The commissioner’s requirement must be made by written notice to\nthe person concerned (the debtor).\n(3) A copy of the notice must be given to the taxpayer.\n(4) If the money due to the taxpayer is payable in instalments, the\ncommissioner may specify in the notice an amount to be paid by the\ndebtor to the commissioner out of each instalment.\n(5) If, apart from this subsection, money is not due or repayable on\ndemand to the taxpayer unless a condition is fulfilled, for this section\nthe money is taken to be respectively due or payable on demand even\nif the condition has not been fulfilled.\n\n(6) A notice under this section must require the debtor to pay to the\ncommissioner—\n(a) if, under subsection (4), the commissioner specifies an amount\nto be paid out of each instalment—the amount specified from\neach instalment until the unpaid tax is paid; or\n(b) an amount, stated by the commissioner, not exceeding—\n(i) if the money due, held or authorised to be paid to the\ntaxpayer by the debtor is more than the amount of unpaid\ntax—the amount of unpaid tax; or\n(ii) the money due, held or authorised to be paid to the taxpayer\nby the debtor.\n(7) The money must be paid to the commissioner—\n(a) on receipt of the notice; or\n(b) when the money is held by the debtor and becomes due to the\ntaxpayer; or\n(c) after the period (if any) that may be specified by the\ncommissioner;\nwhichever is the later.\n(8) A debtor subject to a requirement of the commissioner under this\nsection must comply with the requirement.\n(9) If a debtor is convicted of an offence against subsection (8) in relation\nto the refusal or failure of the debtor to pay an amount to the\ncommissioner in accordance with a notice, the court may, in addition\nto imposing a penalty on the debtor, order the debtor to pay to the\ncommissioner an additional amount not exceeding the firstmentioned\n\n(10) A debtor who makes a payment in accordance with this section is\ntaken to be acting under the authority of the taxpayer and of all other\npeople concerned and is indemnified by this section in relation to the\npayment.\n(11) If, after a person is given a notice under this section by the\ncommissioner, the whole or a part of the amount is paid by another\nperson, the commissioner must promptly notify the person to whom\nthe notice is given of the payment and the notice is taken to be\namended accordingly.\n(12) In this section:\ntax includes—\n(a) a judgment debt or costs in relation to tax; and\n(b) a fine or costs imposed by a court in relation to a tax offence;\nand\n(c) an amount ordered by a court to be paid to the commissioner by\na person convicted of a tax offence.\n","sortOrder":65},{"sectionNumber":"55","sectionType":"section","heading":"Money held for nonresidents","content":"55 Money held for nonresidents\n(1) This section applies if a person (the agent)—\n(a) has authority to receive, control or dispose of money belonging\nto; or\n(b) is liable to pay money to;\na taxpayer who is not residing in Australia.\n(2) The commissioner may, by written notice given to the agent in\nrelation to an amount of a tax liability of the taxpayer, require the\nagent to pay to the commissioner an amount equal to the amount\npayable in relation to the liability, or equal to any amount that the\nagent is required to keep under subsection (3) (a), whichever is less.\n\n(3) On receiving a notice, the agent is, by force of this section—\n(a) authorised and required to keep from time to time—\n(i) any money received by the agent on behalf of the taxpayer;\nor\n(ii) any money due to be paid by the agent to the taxpayer;\nor so much of it as is equal to the amount payable in relation to\nthe liability, whichever is less; and\n(b) made personally liable for the amount payable in relation to the\nliability, after it becomes payable, to the extent of any amount\nthat the agent is required to keep under paragraph (a); and\n(c) indemnified by the taxpayer for all payments made on behalf of\nthe taxpayer under a tax law.\n","sortOrder":66},{"sectionNumber":"56","sectionType":"section","heading":"Enforcement of payment orders","content":"56 Enforcement of payment orders\n(1) If—\n(a) the Supreme Court or the Magistrates Court orders a person to\npay an amount to the commissioner; and\n(b) for the Magistrates Court—the amount does not exceed the\namount mentioned in the Magistrates Court Act 1930,\nsection 257 (1) (Personal actions at law—amount or value);\nthe order is enforceable in all respects as a final judgment of the court\nin favour of the commissioner.\n(2) If the Magistrates Court orders a person to pay to the commissioner\nan amount exceeding the amount mentioned in the Magistrates Court\nAct 1930, section 257 (1) (Personal actions at law—amount or value),\nthe registrar of the court must give the commissioner a certificate\ncontaining the following particulars:\n(a) the name of the court;\n(b) the date the order was made;\n\nRecovery of tax from directors of corporations Division 7.2\n(c) the tax law under which the order was made;\n(d) the amount to be paid to the commissioner;\n(e) the name and address of the person ordered to pay the amount.\n(3) A certificate may be registered in the Supreme Court, by the registrar\nof the court, by entering the particulars in a book kept for the purpose.\n(4) If the order to which a certificate relates was made more than\n12 months before registration is sought, the certificate must not be\nregistered without the leave of the court.\n(5) On registration, a certificate is enforceable in all respects as if it were\na final judgment of the Supreme Court in favour of the commissioner.\n(6) The costs of registering a certificate and of any other proceeding in\nrelation to the enforcement or registration of an order for payment of\nan amount to the commissioner are, subject to any prescribed\nconditions, payable by the person to whom the order relates.\n","sortOrder":67},{"sectionNumber":"Div 7","sectionType":"division","heading":"2 Recovery of tax from directors of","content":"Division 7.2 Recovery of tax from directors of\ncorporations\n","sortOrder":68},{"sectionNumber":"56A","sectionType":"section","heading":"Definitions for div 7.2","content":"56A Definitions for div 7.2\narrangement, for payment of an assessment amount, means an\nextension of time for payment, or the acceptance of payment by\ninstalments, under section 52 (Arrangements for payment of tax).\nassessment amount, for a corporation, means the amount of tax\nliability in an assessment notice issued to the corporation.\n\nDivision 7.2 Recovery of tax from directors of corporations\n","sortOrder":69},{"sectionNumber":"56B","sectionType":"section","heading":"Liability of directors and former directors for amounts of","content":"56B Liability of directors and former directors for amounts of\ntax\n(1) This section applies if a corporation does not pay an assessment\n(2) The commissioner may give a written notice about the assessment\namount (a compliance notice) to 1 or more of the following:\n(a) a director of the corporation;\n(b) a person who was a director of the corporation when the\ncorporation first became liable to pay the assessment amount, or\nany part of the assessment amount, or at any time afterwards (a\nformer director).\nNote For how documents may be served, see the Legislation Act, pt 19.5.\n(3) The compliance notice must state—\n(a) the assessment amount; and\n(b) a period (of at least 21 days after the day the notice is given to\nthe director or former director) within which the notice must be\ncomplied with; and\n(c) that the director or former director will be liable to pay the\nassessment amount if the amount is not paid, or the assessment\nis not withdrawn, within the stated period.\n(4) If the assessment amount is not paid, or the assessment is not\nwithdrawn, within the period stated in the compliance notice, the\ndirector or former director is jointly and severally liable with the\ncorporation to pay the assessment amount.\n(5) For this section, an assessment is taken to be withdrawn if—\n(a) the commissioner makes an arrangement with the corporation\nfor the payment of the assessment amount; or\n(b) an administrator of the corporation is appointed under the\nCorporations Act, part 5.3A; or\n\nRecovery of tax from directors of corporations Division 7.2\n(c) the corporation begins to be wound up within the meaning of the\nCorporations Act.\n(6) A person does not cease to be liable to pay an assessment amount\nbecause the person ceases to be a director of the corporation.\n(7) A former director of a corporation is not liable for any tax for which\nthe corporation first became liable after the director ceased to be a\ndirector of the corporation, other than interest on an assessment\namount for which the former director is liable.\n","sortOrder":70},{"sectionNumber":"56C","sectionType":"section","heading":"Failure to comply with arrangement for payment","content":"56C Failure to comply with arrangement for payment\n(a) a compliance notice is given to a director or former director of a\ncorporation under section 56B in relation to an assessment\namount; and\n(b) the assessment is taken to be withdrawn because the\ncommissioner makes an arrangement for payment with the\ncorporation; and\n(c) the corporation fails to pay the assessment amount in accordance\nwith the arrangement.\n(2) The commissioner may give a further compliance notice to the\ndirector or former director for the amount or any part of the amount.\n","sortOrder":71},{"sectionNumber":"56D","sectionType":"section","heading":"Right of indemnity of director or former director","content":"56D Right of indemnity of director or former director\n(1) This section applies if a director or former director of a corporation is\nliable to pay an amount under this division and an amount is paid by\nthe director or former director in discharge of the liability.\n(2) The director or former director is entitled to be indemnified by the\ncorporation for payment of the amount.\n\n","sortOrder":72},{"sectionNumber":"56E","sectionType":"section","heading":"Defence to proceeding for recovery of tax from director","content":"56E Defence to proceeding for recovery of tax from director\nor former director\nIt is a defence to a proceeding for recovery of an assessment amount\nfrom a director or former director of a corporation if the director or\nformer director establishes that he or she took all reasonable steps in\nthe circumstances to ensure that the corporation paid the assessment\n","sortOrder":73},{"sectionNumber":"56F","sectionType":"section","heading":"Application—div 7.3","content":"56F Application—div 7.3\nThis division applies to a tax under the following tax laws:\n(a) the Duties Act 1999;\n(b) the Land Tax Act 2004;\n(c) the Planning Act 2023, division 10.7.3 (Variation of nominal\nrent leases);\nNote An unpaid amount of tax may arise under the Planning Act 2023,\ndiv 10.7.3 if an amount is deferred under a deferral arrangement or due\nto a reconsideration, reassessment or review.\n(d) the Rates Act 2004.\n","sortOrder":74},{"sectionNumber":"56G","sectionType":"section","heading":"Definitions—div 7.3","content":"56G Definitions—div 7.3\n(1) In this division:\nowner, of a parcel of land means—\n(a) the registered proprietor of an interest in the parcel, other than\nan interest in a lease granted by a person other than the Territory\nor the Commonwealth; or\n(b) if the registered proprietor has sold the interest to another person\n(the new owner) and the new owner is in possession of the parcel\nbut not yet registered as the proprietor—the new owner; or\n\n(c) a mortgagee in possession of the parcel; or\n(d) a person holding the parcel under a sublease from the Territory,\nif the Territory holds the parcel under a lease from the\nCommonwealth; or\n(e) for a parcel held under a declared land sublease—the sublessee;\nor\n(f) for a parcel of land that is property transferred under a dutiable\ntransaction—the transferee in relation to the dutiable\ntransaction.\nparcel, of land, includes—\n(a) a part of a parcel of land that is separately held by an occupier,\ntenant, lessee or owner; and\n(b) land held under a declared land sublease; and\n(c) in relation to a dutiable transaction—property transferred under\nthe dutiable transaction.\ntax payable, in relation to a parcel of land, includes duty payable in\nrelation to a dutiable transaction.\ndeclared land sublease—see the Planning Act 2023, section 365 (1).\ndutiable transaction—see the Duties Act 1999, section 7 (2).\nproperty transferred—see the Duties Act 1999, section 8 (2) (a).\ntransferee, in relation to property transferred—see the Duties\nAct 1999, section 8 (2) (b).\n\n","sortOrder":75},{"sectionNumber":"56H","sectionType":"section","heading":"Tax payable is charge on land","content":"56H Tax payable is charge on land\n(1) Tax payable in relation to a parcel of land is a charge on the interest\nheld by the owner of the parcel.\n(2) The charge takes priority over a sale, conveyance, transfer, mortgage,\ncharge, lien or encumbrance in relation to the parcel.\n(3) The commissioner may give the registrar-general written notice of the\ncharge.\nNote If the registrar-general is given notice that land is affected by a territory\nor Commonwealth law, or anything done under it, under the Land Titles\nAct 1925, s 14 (3), the registrar-general must record the effect of the law\nin the register kept under that Act, s 43.\n(4) The commissioner may notify a mortgagee of the parcel or credit\nprovider of the owner of the parcel, about the tax payable\n(the tax debt) by the owner (the debtor), the charge and the effect of\nsubsection (2).\n(5) However, the commissioner may notify a mortgagee or credit\nprovider only if—\n(a) the charge has been recorded in the register under the Land Titles\nAct 1925; and\n(b) the tax debt is in arrears; and\n(c) the tax debt is more than—\n(i) $2 000; or\n(ii) another amount determined by the Minister; and\n(d) the commissioner has—\n(i) taken reasonable steps to make arrangements for the debtor\nto pay the tax debt; and\n(ii) notified the debtor, in writing, that the mortgagee or credit\nprovider will be notified under subsection (4) not earlier\nthan 28 days after the date of the notice to the debtor.\n\n(6) A determination under subsection (5) (c) is a disallowable instrument.\n(7) If the commissioner notifies the mortgagee or credit provider under\nsubsection (4), the commissioner must give a copy of the notice to the\ndebtor.\n(8) The charge does not have effect against an honest purchaser of the\nparcel of land for value if—\n(a) the purchaser had obtained a certificate under—\n(i) for tax payable under the Duties Act 1999—the Duties\nAct 1999, section 244 (Certificate of duty and other\ncharges); or\n(ii) for tax payable under the Land Rent Act 2008—the Land\nRent Act 2008, section 31 (Certificate of land rent and other\n(iii) for tax payable under the Land Tax Act 2004—the Land\nTax Act 2004, section 41 (Certificate of land tax and other\n(iv) for tax payable under the Rates Act 2004—the Rates\nAct 2004, section 76 (Certificate of rates and other charges)\nin relation to the parcel before the purchase; or\n(v) for tax payable under the Planning Act 2023,\ndivision 10.7.3 (Variation of nominal rent leases)—the\nPlanning Act 2023, section 346 (Certificate of lease\nvariation charge and other amounts) in relation to the\nparcel before the purchase; and\n(b) at the time of purchase, the purchaser did not have notice of\nliability under the charge.\nregister—see the Land Titles Act 1925, dictionary.\n\n56HA Recovery of tax from mortgagee\n(a) a mortgagee of a parcel of land has been notified about a tax debt\nunder section 56H (4); and\n(b) the tax debt has been in arrears for at least 1 year.\n(2) The commissioner must, in writing, notify the debtor that—\n(a) the tax debt is in arrears; and\n(b) if the tax debt is not paid within 90 days after the date of the\nnotice, the tax debt will be recovered from the mortgagee of the\nparcel.\n(3) If the tax debt is not paid within the 90-day period, the commissioner\nmay, by written notice, require the mortgagee of the parcel to pay the\ntax debt for the debtor.\n(4) However, before recovering the tax debt from the mortgagee, the\ncommissioner must be satisfied that the recovery is reasonable in the\ncircumstances including, from the information available, whether the\nrecovery is likely to cause substantial hardship to the debtor or other\npeople.\n(5) If the commissioner notifies the mortgagee of the parcel under\nsubsection (3), the commissioner must give a copy of the notice to the\ndebtor.\n(6) The tax debt must be paid to the commissioner on the later of the\nfollowing:\n(a) receipt of the notice;\n(b) the date stated in the notice.\n\n(7) If the mortgagee pays the tax debt for the debtor—\n(a) the mortgagee may recover the tax debt from the debtor as a\ndebt; and\n(b) the tax debt is taken to be secured by the mortgage in addition\nto any other amount secured by it.\n(8) To remove any doubt, a tax debt that a mortgagee of a parcel of land\nis required to pay for a debtor under this section is tax that is payable\nunder section 48.\nNote Under s 48, tax that is payable is payable to the commissioner, who may\nrecover any amount unpaid in a court of competent jurisdiction as a debt\nto the commissioner.\ndebtor—see section 56H (4).\ntax debt—see section 56H (4).\n","sortOrder":76},{"sectionNumber":"56I","sectionType":"section","heading":"Notice of tax in arrears","content":"56I Notice of tax in arrears\n(1) If tax payable for a parcel of land has been in arrears for at least\n1 year, the commissioner may give the owner of the parcel written\nnotice that the tax is in arrears.\n(2) At any time after giving notice, the commissioner may declare, in\nwriting, that the tax for the parcel of land is in arrears.\n(3) A declaration is a notifiable instrument.\n(4) If the commissioner makes a declaration under subsection (2), the\ncommissioner must give additional public notice that the tax for the\nparcel of land is in arrears.\nNote Public notice means notice on an ACT government website or in a daily\nnewspaper circulating in the ACT (see Legislation Act, dict, pt 1). The\nrequirement in s (4) is in addition to the requirement for notification on\nthe legislation register as a notifiable instrument.\n\n","sortOrder":77},{"sectionNumber":"56J","sectionType":"section","heading":"Sale of land for nonpayment of tax","content":"56J Sale of land for nonpayment of tax\n(a) a parcel of land is held by the owner under a lease from the\nCommonwealth for a term of years; and\n(b) the commissioner has complied with section 56I in relation to\nthe parcel; and\n(c) tax payable for the parcel is in arrears for at least 90 days after\nthe day of notification under section 56I in relation to the parcel.\n(2) The commissioner may apply to a court of competent jurisdiction for\nan order for the sale of—\n(a) the lease; and\n(b) any improvements made on or to the parcel of land under the\nlease.\n(3) In the application, the commissioner may ask that the proceeds of the\nsale also be applied in paying the total amount of any other tax\nliability under this Act in arrears for 1 or more related parcels of land\nstated in the application.\n(4) If the court is satisfied that this section applies to the parcel, the court\nmay—\n(a) order the sale by public auction of the parcel, or as much of the\nparcel as will be enough to pay the total of the following:\n(i) the total amount of tax liability under this Act in arrears for\nthe parcel at the time the court makes the order;\n(ii) costs and expenses in relation to the declaration,\napplication and sale in relation to the parcel;\n\n(iii) if the commissioner has made a request mentioned in\nsubsection (3) in the application in relation to another\nparcel of land and the court is satisfied that the parcel is a\nrelated parcel of land—the total amount of any tax liability\nunder this Act in arrears for the other parcel, at the time the\ncourt makes the order; and\n(b) order that the proceeds be paid into court; and\n(c) order that the title to the parcel be transferred to the purchaser\nfree from mortgages and other encumbrances.\n(5) The proceeds of the sale must be applied in the following order:\n(a) first, the commissioner is entitled to be paid the total of the\namounts mentioned in subsection (4) (a) (i) and (ii);\n(b) second, a person who was a mortgagee of the parcel before the\nsale is entitled to be paid the amount owing to the person under\nthe mortgage (or, if that amount is more than the amount of any\nremaining proceeds, the remaining proceeds);\n(c) third, subject to subsection (9), the commissioner is entitled to\nbe paid the total of amounts to which subsection (4) (a) (iii)\napplies (or, if that amount is more than the amount of any\nremaining proceeds, the remaining proceeds);\n(d) finally, subject to subsection (10), the person who was the owner\nof the parcel before the sale is entitled to be paid any balance.\n(6) The commissioner must be paid out of court any amounts to which\nthe commissioner is entitled under subsection (5) without a court\norder.\n(7) If a person who was the owner or mortgagee of the parcel before the\nsale hands over to the court the certificate or other title to the parcel,\nthe person must be paid out of court any amount to which the person\nis entitled under subsection (5) without a court order.\n\n(8) If there were 2 or more mortgagees of the parcel before the sale, the\ncourt may make the orders about their respective entitlements that the\ncourt considers just.\n(9) On application by a person who has an interest in the land otherwise\nthan as owner or mortgagee, the court may order that the person is\nentitled to be paid the value of the person’s interest (as decided by the\ncourt) in priority to the commissioner’s entitlement under\nsubsection (5) (c).\n(10) On application by any other interested person, the court may order\npayment out of court of all or part of any balance to a person other\nthan the person who was the owner before the sale if the court\nconsiders it just to do so.\n(11) Any sale of the parcel or a part of the parcel under this section must\nbe abandoned if the owner pays—\n(a) the total tax liability under this Act in arrears for the parcel at\nthe time of the payment; and\n(b) the costs and expenses incurred up to the time of payment in\nrelation to the declaration, application and sale in relation to the\nparcel; and\n(c) the costs and expenses reasonably incurred in relation to the\nabandonment of the sale; and\n(d) if the commissioner has made a request under subsection (3) in\nthe application in relation to 1 or more related parcels of land—\nthe total amount of any tax liability under this Act in arrears for\nthe related parcel or parcels at the time of the payment.\nExample—par (c)\nadvising the public that an auction has been cancelled\n(12) In this section:\ncosts and expenses includes legal costs.\n\nrelated—a parcel of land is a related parcel of land in relation to\nanother parcel of land if—\n(a) the parcels have the same owner; and\n(b) the commissioner has complied with section 56I in relation to\nthem.\n","sortOrder":78},{"sectionNumber":"56K","sectionType":"section","heading":"Application may relate to more than one parcel","content":"56K Application may relate to more than one parcel\n(1) The commissioner may make a single application under section 56J\nin relation to more than 1 parcel of land even if—\n(a) the parcels belong to different owners; or\n(b) the notices under section 56I for the parcels were given at\ndifferent times.\n(2) If the commissioner makes an application in relation to 2 or more\nparcels of land, the following provisions apply:\n(a) if the parcels or 2 or more of them have the same owner—the\ncourt may, on application by the commissioner, make a single\norder under section 56J in relation to all of those parcels;\n(b) the court may make the orders about apportionment of tax, and\nany other amounts payable, that the court considers just;\n(c) if the court makes an order under paragraph (a)—the court may,\non application by the commissioner, also make any\nconsequential or ancillary orders that the court considers\nappropriate.\n","sortOrder":79},{"sectionNumber":"56L","sectionType":"section","heading":"Creation of charge on other land","content":"56L Creation of charge on other land\n(a) a person (the debtor) is liable to pay an amount of tax\n(a tax debt) that is more than—\n(i) $2 000; or\n\n(ii) another amount determined by the Minister; and\n(b) the tax debt is in arrears; and\n(c) the debtor is the owner of 1 or more parcels of land, either solely\nor jointly with another person (the joint owner); and\n(d) the tax debt is not related to the parcel or parcels of land.\nNote Section 56H deals with tax payable that relates to a parcel of land.\n(2) A determination under subsection (1) (a) is a disallowable instrument.\n(3) The commissioner may, by written notice to the registrar-general,\ncreate a charge on 1 of the parcels.\nNote If the registrar-general is given notice that land is affected by a territory\nor Commonwealth law, or anything done under it, under the Land Titles\nAct 1925, s 14 (3), the registrar-general must record the effect of the law\nin the register kept under that Act, s 43.\n(4) The written notice must identify the parcel of land subject to the\ncharge.\n(5) However, the commissioner may create the charge only if the\ncommissioner has—\n(a) taken reasonable steps to make arrangements for the debtor to\npay the tax debt; and\n(b) if the charge is to be created on a jointly-owned parcel—\nconsidered from the information available whether the charge is\nlikely to cause substantial hardship to the debtor, the joint owner\nor other people; and\n(c) notified the debtor and any joint owner, in writing, that the\ncommissioner intends to create a charge on the parcel not earlier\nthan 28 days after the date of the notice to the debtor and joint\nowner.\n\n(6) If the commissioner creates a charge under subsection (3), the\ncommissioner must notify the debtor and any joint owner, in writing,\nof the existence of the charge.\n","sortOrder":80},{"sectionNumber":"56M","sectionType":"section","heading":"Registered charge on other land takes priority","content":"56M Registered charge on other land takes priority\n(1) This section applies if a charge on a parcel of land is created under\nsection 56L (3).\n(2) The charge takes priority over a sale (other than as provided under\nsubsection (7)), conveyance, transfer, mortgage, charge, lien or\nencumbrance in relation to the parcel.\n(3) The commissioner may notify the mortgagee of the parcel or a credit\nprovider of the debtor about the tax debt, charge and the effect of\nsubsection (2).\n(4) However, the commissioner may notify a mortgagee or credit\nprovider only if the commissioner has notified the debtor and any\njoint owner, in writing, that the mortgagee or credit provider will be\nnotified under subsection (3) not earlier than 28 days after the date of\nthe notice to the debtor and joint owner.\n(5) If the commissioner notifies the mortgagee or credit provider under\nsubsection (3), the commissioner must give a copy of the notice to the\ndebtor and any joint owner.\n(6) The charge does not have effect against an honest purchaser of the\nparcel of land for value if—\n(a) the purchaser had obtained a certificate under—\n(i) for tax payable under the Duties Act 1999—the Duties\nAct 1999, section 244 (Certificate of duty and other\ncharges); or\n(ii) for tax payable under the Land Rent Act 2008—the Land\nRent Act 2008, section 31 (Certificate of land rent and other\n\n(iii) for tax payable under the Land Tax Act 2004—the Land\nTax Act 2004, section 41 (Certificate of land tax and other\n(iv) for tax payable under the Rates Act 2004—the Rates\nAct 2004, section 76 (Certificate of rates and other charges)\nin relation to the parcel before the purchase; or\n(v) for tax payable under the Planning Act 2023,\ndivision 10.7.3 (Variation of nominal rent leases)—the\nPlanning Act 2023, section 346 (Certificate of lease\nvariation charge and other amounts) in relation to the\nparcel before the purchase; and\n(b) at the time of purchase, the purchaser did not have notice of\nliability under the charge.\n(7) The charge ends on the earlier of the following:\n(a) the commissioner applies under the Land Titles Act 1925 to\nremove the charge;\n(b) the sale or disposition of the parcel of land with the\ncommissioner’s consent.\n(8) In this section:\ndebtor—see section 56L (1).\njoint owner—see section 56L (1).\ntax debt—see section 56L (1).\n","sortOrder":81},{"sectionNumber":"56N","sectionType":"section","heading":"Recovery of tax from mortgagee of other land","content":"56N Recovery of tax from mortgagee of other land\n(a) a mortgagee of a parcel of land has been notified about a tax debt\nunder section 56M (3); and\n(b) the tax debt has been in arrears for at least 1 year.\n\n(2) The commissioner must, in writing, notify the debtor—\n(a) that the tax debt is in arrears; and\n(b) if the tax debt is not paid within 90 days after the date of the\nnotice, the tax debt will be recovered from the mortgagee of the\nparcel.\n(3) If the tax debt is not paid within the 90-day period, the commissioner\nmay, by written notice, require the mortgagee to pay the tax debt for\nthe debtor.\n(4) However, before recovering the tax debt from the mortgagee, the\ncommissioner must be satisfied that the recovery is reasonable in the\ncircumstances including, from the information available, whether the\nrecovery is likely to cause substantial hardship to the debtor, any joint\nowner or other people.\n(5) If the commissioner notifies the mortgagee under subsection (3), the\ncommissioner must give a copy of the notice to the debtor and any\njoint owner.\n(6) The tax debt must be paid to the commissioner, on the later of the\nfollowing:\n(a) receipt of the notice;\n(b) the date stated in the notice.\n(7) If the mortgagee pays the tax debt for the debtor—\n(a) the mortgagee may recover the tax debt from the debtor as a\ndebt; and\n(b) the tax debt is taken to be secured by the mortgage in addition\nto any other amount secured by it.\n\n(8) To remove any doubt, a tax debt that a mortgagee of a parcel of land\nis required to pay for a debtor under this section is tax that is payable\nunder section 48.\nNote Under s 48, tax that is payable is payable to the commissioner, who may\nrecover any amount unpaid in a court of competent jurisdiction as a debt\nto the commissioner.\ndebtor—see section 56L (1).\njoint owner—see section 56L (1).\ntax debt—see section 56L (1).\n\nRecord keeping Division 8.1\n","sortOrder":82},{"sectionNumber":"Part 8","sectionType":"part","heading":"Record keeping and general","content":"Part 8 Record keeping and general\noffences\n","sortOrder":83},{"sectionNumber":"57","sectionType":"section","heading":"Requirement to keep proper records","content":"57 Requirement to keep proper records\n(1) A person must keep the records that are necessary to enable the\nperson’s tax liability under a tax law to be properly assessed.\n(2) A person who is given a notice under the Duties Act 1999,\nsection 239 (5) (b) (Electronic assessment and payment of duty) in\nrelation to a transaction or instrument must keep the records\nnecessary to enable liability for duty in relation to the transaction or\ninstrument to be properly assessed.\n(3) This section does not affect a provision of any other tax law about the\nkeeping of records.\n","sortOrder":84},{"sectionNumber":"58","sectionType":"section","heading":"Additional records","content":"58 Additional records\n(1) The commissioner may, by written notice given to a person who is\nrequired by a tax law to keep a record or cause a record to be kept,\nrequire the person to keep, or cause to be kept, the additional records\nthat are specified in the notice.\n(2) A person to whom a notice is given under this section must comply\nwith the notice.\n","sortOrder":85},{"sectionNumber":"59","sectionType":"section","heading":"Failure to keep proper records","content":"59 Failure to keep proper records\n(1) A person who is required under a tax law to keep any accounts,\naccounting records or other records must not keep them in such a way\nthat they do not correctly record and explain the matters, transactions,\nacts or operations to which they relate.\nMaximum penalty: 30 penalty units.\n\n(2) It is a defence to a charge under subsection (1) that the person did not\nknow, and could not reasonably be expected to have known, that the\naccounts, accounting records or other records did not correctly record\nand explain the matters, transactions, acts or operations to which they\nrelate.\n(3) A person who is required under a tax law to make a record of any\nmatter, transaction, act or operation must not make it in such a way\nthat it does not correctly record the matter, transaction, act or\noperation.\nMaximum penalty: 30 penalty units.\n(4) It is a defence to a charge under subsection (3) that the person did not\nknow, and could not reasonably be expected to have known, that the\nrecord did not correctly record the matter, transaction, act or\noperation.\n","sortOrder":86},{"sectionNumber":"60","sectionType":"section","heading":"Reckless or deliberate failure to keep proper records","content":"60 Reckless or deliberate failure to keep proper records\n(1) A person who is required under a tax law to keep any accounts,\naccounting records or other records must not recklessly or knowingly\nkeep them in such a way that they do not correctly record and explain\nthe matters, transactions, acts or operations to which they relate.\n(2) A person who is required under a tax law to make a record of any\nmatter, transaction, act or operation must not recklessly or knowingly\nmake it in such a way that it does not correctly record the matter,\ntransaction, act or operation.\n\nRecord keeping Division 8.1\n","sortOrder":87},{"sectionNumber":"61","sectionType":"section","heading":"Keeping accounts or records intended to deceive","content":"61 Keeping accounts or records intended to deceive\nA person must not—\n(a) keep any accounts, accounting records or other records in such\na way that they—\n(i) do not correctly record and explain the matters,\ntransactions, acts or operations to which they relate; or\n(ii) are (whether wholly or partly) illegible, indecipherable or\nincapable of being identified; or\n(iii) cannot be displayed and printed out or otherwise\nreproduced in legible form; or\n(b) make a record of any matter, transaction, act or operation in such\na way that it does not correctly record the matter, transaction,\nact or operation; or\n(c) alter, deface, mutilate, falsify, damage, remove, conceal or\ndestroy any accounts, accounting records or other records\n(whether wholly or partly); or\n(d) do or omit to do any other act or thing to any accounts,\naccounting records or other records;\nwith the intention of—\n(e) deceiving or misleading the commissioner or another tax officer;\nor\n(f) hindering or obstructing the investigation of a tax offence; or\n(g) hindering or obstructing the commissioner or another tax officer\n(otherwise than in the investigation of a tax offence); or\n\n(h) hindering, obstructing or defeating the administration, execution\nor enforcement of a tax law; or\n(i) defeating the purposes of a tax law.\n","sortOrder":88},{"sectionNumber":"62","sectionType":"section","heading":"Accessibility","content":"62 Accessibility\nA person who is required by a tax law to keep a record must keep the\nrecord so that it is able to be readily produced to the commissioner if\nthe commissioner requires its production.\n","sortOrder":89},{"sectionNumber":"63","sectionType":"section","heading":"Records must be accessible in English","content":"63 Records must be accessible in English\nA person who is required by a tax law to keep a record must keep the\nrecord in English.\n","sortOrder":90},{"sectionNumber":"64","sectionType":"section","heading":"Period record to be kept","content":"64 Period record to be kept\n(1) A person who is required by a tax law to keep a record must keep the\nrecord for not less than 5 years after—\n(a) the date it was made or obtained; or\n(b) the date of completion of the transaction or act to which it\nrelates;\nwhichever is the later.\n(2) A person may, with the written approval of the commissioner, destroy\na record within the 5 year period unless another law requires the\nrecord to be kept for not less than 5 years.\n\nGeneral offences Division 8.2\n","sortOrder":91},{"sectionNumber":"Div 8","sectionType":"division","heading":"2 General offences","content":"Division 8.2 General offences\n","sortOrder":92},{"sectionNumber":"65","sectionType":"section","heading":"Avoidance of tax","content":"65 Avoidance of tax\n(1) A person liable to pay an amount of tax must not knowingly avoid\npaying, or disclosing his or her liability to pay, part or all of that\nMaximum penalty: 100 penalty units, imprisonment for 1 year or\n(2) On convicting a person of an offence against this section, the court\nmay, in addition to imposing the penalty for the offence and without\naffecting the person’s liability to pay the amount of tax avoided, order\nthe person to pay to the commissioner an amount not exceeding\ndouble the amount of tax avoided.\n","sortOrder":93},{"sectionNumber":"67","sectionType":"section","heading":"Failure to lodge documents","content":"67 Failure to lodge documents\n(1) A person must not fail to lodge a document, instrument, statement or\nreturn that is required to be lodged by a tax law.\n(2) A person must not fail to notify the commissioner or another person\nof any matter or thing of which notice is required to be lodged by a\ntax law.\n\n","sortOrder":94},{"sectionNumber":"68","sectionType":"section","heading":"Falsifying or concealing identity","content":"68 Falsifying or concealing identity\nA person must not—\n(a) falsify or conceal the identity, or the address or location of a\nplace of residence or business, of a taxpayer or of another\nperson; or\n(b) do, by act or omission, anything that facilitates the falsification\nor concealment of the identity, or the address or location of a\nplace of residence or business, of a taxpayer or of another\nperson.\n","sortOrder":95},{"sectionNumber":"69","sectionType":"section","heading":"General defence to a charge under a tax law","content":"69 General defence to a charge under a tax law\nIt is a defence to a charge of an offence against a tax law if the\ndefendant proves that the offence was not committed deliberately and\ndid not result from any failure by the defendant to take reasonable\ncare to avoid the commission of the offence.\n","sortOrder":96},{"sectionNumber":"70","sectionType":"section","heading":"Penalties for second and subsequent offences against","content":"70 Penalties for second and subsequent offences against\ncertain provisions\n(1) If a person is convicted of an offence against—\n(a) section 10, section 67 or section 82 (offences of failing to\nprovide information, lodge documents, or appear to answer\nquestions); or\n(b) section 59, section 60, section 61, section 64 or section 68\n(offences of failure to keep proper records or concealing\nidentity); or\n\nSupplementary offence provisions Division 8.3\n(c) the Criminal Code, part 3.4 (False or misleading statements,\ninformation and documents);\n(the subsequent offence) and either—\n(d) at the same sitting, the person is convicted or found guilty of a\nrelated offence that was committed within the period of 10 years\nending on the day the subsequent offence was committed; or\n(e) the court is satisfied that the person has been convicted or found\nguilty within that period of a related offence;\nthe court may impose twice the penalty otherwise provided for the\nsubsequent offence.\nrelated offence means—\n(a) if the subsequent offence is an offence against section 10,\nsection 67 or section 82—an offence against—\n(i) section 10, section 67 or section 82; or\n(ii) the Taxation Administration Act 1953 (Cwlth), part 3,\ndivision 2, subdivision A; or\n(b) if the subsequent offence is an offence against section 59,\nsection 60, section 61, section 64 or section 68 or the Criminal\nCode, part 3.4—an offence against—\n(i) section 59, section 60, section 61, section 64 or section 68;\nor\n(ii) the Criminal Code, part 3.4; or\n(iii) the Taxation Administration Act 1953 (Cwlth), part 3,\ndivision 2, subdivision B; or\n(iv) the Crimes (Taxation Offences) Act 1980 (Cwlth); or\n(v) the Commonwealth Criminal Code, section 135.1 that\nrelates to a tax liability.\n\n(3) For this section, a reference to an offence against a law of the\nCommonwealth includes a reference to an offence against the Crimes\nAct 1914 (Cwlth), section 6 or the Commonwealth Criminal Code,\nsection 11.1, section 11.4 or section 11.5 that relates to an offence\nagainst that law of the Commonwealth.\nNote A reference to an offence against a territory law includes a reference to a\nrelated ancillary offence, eg attempt (see Legislation Act, s 189).\n(4) For subsection (1) (d) and (e), a reference to a person being found\nguilty includes a reference to an order being made in relation to the\nperson under the Crimes Act 1914 (Cwlth), section 19B (1).\n","sortOrder":97},{"sectionNumber":"71","sectionType":"section","heading":"Orders to comply with requirements","content":"71 Orders to comply with requirements\n(1) This section applies if a person is convicted or found guilty of an\noffence against a tax law for a failure of the person to comply with a\nrequirement (the relevant requirement)—\n(a) to provide to or lodge with the commissioner any information or\ndocument; or\n(b) to attend before the commissioner or anyone else.\n(2) The court may, by order, require the person, within a stated time or at\na stated place and time, to do either or both of the following:\n(a) to comply with the relevant requirement;\n(b) to comply with any other requirements that have or could have\nbeen made in relation to the person under a tax law that the court\nconsiders necessary to ensure that the relevant requirement is\ncomplied with.\n(3) The order may be made whether or not the time to comply with the\nrelevant requirement or any other requirement has ended.\n(4) If the order is not given orally to the person, the court’s proper officer\nmust give a copy of the order to the person.\n\nSupplementary offence provisions Division 8.3\n(5) The making of an order under this section does not limit the court’s\npower to impose a sentence on the person for the offence or make any\nother order in relation to the offence.\n(6) The person must comply with an order under this section to the extent\nthat the person is capable of doing so.\nMaximum penalty (subsection (6)): 100 penalty units, imprisonment\nfor 1 year or both.\n","sortOrder":98},{"sectionNumber":"72","sectionType":"section","heading":"Orders to pay additional amounts","content":"72 Orders to pay additional amounts\n(1) If—\n(a) a person (the convicted person) is convicted of—\n(i) an offence against section 59 or section 60 in relation to\nkeeping any accounts, accounting records or other records\n(the relevant accounts) or the making of a record; or\n(ii) an offence against the Criminal Code, part 3.4 (False or\nmisleading statements, information and documents) in\nrelation to giving information to a tax officer; and\n(b) the court is satisfied that the proper amount of tax that the\nconvicted person or another person is liable to pay exceeds the\namount that would have been payable if the amount had been\nassessed on the basis that the statement was not false or\nmisleading, on the basis of the relevant accounts as they were\nkept, or on the basis that the record was correct, as the case\nrequires;\nthe court may, in addition to imposing a penalty on the convicted\nperson, order the convicted person to pay to the commissioner an\namount not exceeding double the amount of the excess.\n\n(2) If—\n(a) a person (the convicted person) is convicted of an offence\nagainst section 61 or section 68 in relation to an act or omission;\nand\n(b) the court is satisfied that the act or omission was intended to\nfacilitate the avoidance of a tax liability of the convicted person\nor another person;\nthe court may, in addition to imposing a penalty on the convicted\nperson, order the convicted person to pay to the commissioner an\namount not exceeding double that amount.\n\nTax officers Division 9.1\n","sortOrder":99},{"sectionNumber":"Part 9","sectionType":"part","heading":"Tax officers, investigation and","content":"Part 9 Tax officers, investigation and\nsecrecy provisions\n","sortOrder":100},{"sectionNumber":"73","sectionType":"section","heading":"The commissioner","content":"73 The commissioner\nThere must be a Commissioner for Australian Capital Territory\nRevenue appointed by the Minister.\n","sortOrder":101},{"sectionNumber":"73A","sectionType":"section","heading":"Appointment of acting commissioner","content":"73A Appointment of acting commissioner\nThe director-general or the under treasurer may appoint a person to\nact in the position of commissioner for 3 months or less, during—\n(a) any vacancy in the position, whether or not an appointment has\npreviously been made to the position; or\n(b) any period when the commissioner cannot for any reason\nexercise the functions of the position.\n","sortOrder":102},{"sectionNumber":"74","sectionType":"section","heading":"General administration of the tax laws","content":"74 General administration of the tax laws\nThe commissioner has the general administration of this Act and the\nother tax laws and may do all the things that are necessary or\nconvenient to give effect to this Act and the other tax laws.\n","sortOrder":103},{"sectionNumber":"75","sectionType":"section","heading":"Commissioner authorised to exercise functions of","content":"75 Commissioner authorised to exercise functions of\nTerritory taxation officer under Commonwealth Act\nThe commissioner may exercise the functions of a Territory taxation\nofficer under the Taxation Administration Act 1953 (Cwlth), part 3A.\nNote Territory taxation officer is defined in the Taxation Administration\nAct 1953 (Cwlth), s 13D (1).\n\n","sortOrder":104},{"sectionNumber":"77","sectionType":"section","heading":"Use of consultants and contractors","content":"77 Use of consultants and contractors\n(1) The commissioner may engage the consultants and contractors that\nmay be necessary or convenient to exercise the commissioner’s\nfunctions.\n(2) However, the commissioner must not enter into a contract of\nemployment under this section.\n","sortOrder":105},{"sectionNumber":"78","sectionType":"section","heading":"Delegation by commissioner","content":"78 Delegation by commissioner\nThe commissioner may delegate to any person the commissioner’s\nfunctions under this or any other Act.\nNote For the making of delegations and the exercise of delegated functions,\nsee the Legislation Act, pt 19.4.\n","sortOrder":106},{"sectionNumber":"79","sectionType":"section","heading":"Authorised officers","content":"79 Authorised officers\n(1) The commissioner is an authorised officer.\n(2) The commissioner may appoint people to be authorised officers.\n(3) A person who—\n(a) is engaged in the administration or enforcement of a tax law of\na reciprocating jurisdiction; and\n(b) is recognised in a notice issued by the commissioner as an\nauthorised officer for this subsection;\nis an authorised officer for the time and for the purpose specified in\nthe notice.\n(4) A tax officer to whom the commissioner delegates functions under\ndivision 9.2 is an authorised officer.\n\nTax officers Division 9.1\n","sortOrder":107},{"sectionNumber":"80","sectionType":"section","heading":"Identity cards for authorised officers","content":"80 Identity cards for authorised officers\n(1) An authorised officer must be issued with an identity card—\n(a) containing the person’s name and a photograph of the person;\nand\n(b) stating that the person is an authorised officer for the tax laws.\n(2) When recognising an officer of a reciprocating jurisdiction for\nsection 79 (3), the commissioner may approve the use of the identity\ncard issued by that jurisdiction, together with the notice issued under\nsection 79 (3) (b), for subsection (1).\n(3) A person who has been issued with an identity card under\nsubsection (1) and ceases to be an authorised officer must return the\ncard to the commissioner as soon as practicable.\nMaximum penalty: 1 penalty unit.\n","sortOrder":108},{"sectionNumber":"81","sectionType":"section","heading":"Personal liability","content":"81 Personal liability\nA matter or thing done or omitted by the commissioner or a tax officer\ndoes not, if the matter or thing was done or omitted honestly for the\npurpose of—\n(a) administering or enforcing a tax law of the Territory; or\n(b) administering or enforcing a tax law of a reciprocating\njurisdiction in accordance with division 9.3;\nsubject the commissioner or the tax officer so acting personally to any\naction, liability, claim or demand.\n\n","sortOrder":109},{"sectionNumber":"82","sectionType":"section","heading":"Power to require information, instruments or records or","content":"82 Power to require information, instruments or records or\nattendance for examination\n(1) The commissioner may, for a purpose related to the administration or\nenforcement of a tax law, by written notice given to a person, require\nthe person—\n(a) to provide to the commissioner (either orally or in writing)\ninformation that is described in the notice; or\n(b) to attend and give evidence before the commissioner or an\nauthorised officer; or\n(c) to produce to the commissioner a record or other document\ndescribed in the notice that is in the person’s custody or control.\n(2) If a notice to a person under subsection (1) is made to determine that\nperson’s tax liability, the notice must state that the requirement is\nmade for that purpose, but the commissioner is not otherwise required\nto identify a person in relation to whom any information, evidence,\nrecord or other document is required under this section.\n(3) The commissioner—\n(a) may specify whether information or evidence to be provided or\ngiven under this section must be given orally or in writing; and\n(b) may require any information or evidence given in writing to be\nin the form of, or verified by, a statutory declaration; and\n\n(c) may require any information or evidence given orally to be\ngiven on oath or affirmation.\nNote 1 The Statutory Declarations Act 1959 (Cwlth) applies to the making of\nstatutory declarations under ACT laws.\nNote 2 It is an offence to make a false or misleading statement, give false or\nmisleading information or produce a false or misleading document (see\nCriminal Code, pt 3.4).\n(4) A person must not, without reasonable excuse, fail—\n(a) to comply with the requirements of a notice under this section\nwithin the period specified in the notice or any further period\nallowed by the commissioner; or\n(b) to comply with any other requirement of the commissioner\nabout the giving of evidence or how information or evidence is\nto be provided or given under this section.\n(5) A person required to attend before an authorised officer to give oral\nevidence must be paid expenses in accordance with the scale of\nallowances determined under section 139.\n(6) Subsection (5) does not apply to a person, or a representative of a\nperson, giving evidence in relation to the person’s own tax liability.\n","sortOrder":110},{"sectionNumber":"83","sectionType":"section","heading":"Powers of entry and inspection","content":"83 Powers of entry and inspection\n(1) An authorised officer may, for a purpose related to the administration\nor enforcement of a tax law, enter and inspect any premises at any\nreasonable time and do any of the following:\n(a) remain on the premises;\n(b) examine all documents and seize and remove, or take copies of\nor extracts from, any document on behalf of the commissioner;\n\n(c) inspect any gaming machines and seize any gaming machine\nthat the authorised officer believes on reasonable grounds to be\nconnected with an offence against a tax law;\n(d) require any person on the premises to answer questions or\notherwise give information, including information about the\nidentity of the person or another person;\n(e) require any person on the premises to give access to any\ndocument in the person’s custody or control, and to—\n(i) produce or display the document; or\n(ii) provide a copy of the document or a version of it in some\nform other than that in which it is normally kept;\nin any printed, electronic or other form that it is reasonably\npracticable to provide;\n(f) require any person on the premises to produce any gaming\nmachine in the person’s custody or control;\n(g) require the owner or occupier of the premises to provide the\nauthorised officer with the assistance and facilities that is or are\nreasonably necessary to enable the authorised officer to exercise\npowers under this part.\n(2) An authorised officer who enters premises under subsection (1) and\nis requested by the occupier to identify himself or herself is not\nauthorised to remain on the premises unless the authorised officer\nproduces his or her identity card to the occupier.\n(3) The powers of entry and inspection under this section must not be\nexercised in relation to premises, or a part of premises, used for\nresidential purposes except with the consent of the owner or occupier\nof the premises or part.\n\nidentity card means—\n(a) an identity card issued under section 80 (1); or\n(b) an identity card approved under section 80 (2), together with a\nnotice issued under section 79 (3) (b).\noccupier, in relation to premises, includes a person apparently in\ncharge of or responsible for the premises.\n","sortOrder":111},{"sectionNumber":"84","sectionType":"section","heading":"Search warrant","content":"84 Search warrant\n(1) If a magistrate is satisfied, on the application of the commissioner\nsupported by an affidavit or other sworn evidence, that there is a\nreasonable ground for suspecting that a document relevant to the\nassessment or payment of tax may be found in certain premises, the\nmagistrate may issue a warrant authorising an authorised officer\ntogether with any assistants named or described in the warrant—\n(a) to enter those premises, using the force that is necessary for the\npurpose; and\n(b) to search the premises and to break open and search anything in\nthe premises where a document or gaming machine may be\nstored or concealed; and\n(c) to seize and remove, on behalf of the commissioner—\n(i) any document that appears to be relevant to the assessment\nor payment of tax; or\n(ii) any gaming machine that the authorised officer believes on\nreasonable grounds to be connected with an offence against\na tax law.\n(2) The powers given by this section are additional to, and do not limit,\nany other powers given under a law.\n\n","sortOrder":112},{"sectionNumber":"85","sectionType":"section","heading":"Use and inspection of documents and records produced","content":"85 Use and inspection of documents and records produced\nor seized\n(1) This section applies to a document that has been produced to the\ncommissioner or seized and removed by an authorised officer.\n(2) The document may be kept for as long as is reasonably necessary to\nenable it to be inspected, copies of, or extracts or notes from it to be\nmade, and for a decision to be made about whether subsection (3)\napplies.\n(3) If the document is liable to tax, it may be kept until the tax is paid.\n(4) If the document is required by the commissioner as evidence for the\npurposes of a legal proceeding, it may be kept until the proceeding is\nfinally decided.\n(5) The commissioner must permit a person who would be entitled to\ninspect the document if it were not in the possession of the\ncommissioner to inspect the document at any reasonable time.\n(6) This section does not prejudice a lien a person has on the document.\n","sortOrder":113},{"sectionNumber":"86","sectionType":"section","heading":"Use of goods produced or seized","content":"86 Use of goods produced or seized\n(1) This section applies to any thing, other than a document, that has been\nproduced to the commissioner or seized and removed by an\nauthorised officer.\n(2) The thing may be kept for as long as is reasonably necessary to enable\nit to be inspected and for a decision to be made about whether\nsubsection (3) applies.\n(3) If the thing is liable to tax, it may be kept until the tax is paid.\n(4) If the thing is required by the commissioner as evidence for the\npurposes of a legal proceeding, it may be kept until the proceeding is\nfinally decided.\n\n(5) If the owner of the thing is convicted as a result of the legal\nproceeding, the court may direct that the thing be forfeited to the\nTerritory, and in that case it may be disposed of as the Minister\ndirects.\n(6) If the thing is no longer required by the commissioner, but the\ncommissioner is unable to return it to the owner within 12 months\ndespite reasonable efforts to do so (for example, because the owner\nhas left the ACT), the commissioner may direct that the thing be\ndisposed of by auction and the proceeds held for the owner instead of\nthe thing.\n(7) This section does not prejudice a lien a person has on the thing.\n","sortOrder":114},{"sectionNumber":"87","sectionType":"section","heading":"Self-incrimination","content":"87 Self-incrimination\n(1) A person is not excused from answering a question, providing\ninformation or producing a document, when required to do so under\nsection 71 or section 82, on the ground that to do so might tend to\nincriminate the person or make the person liable to a penalty.\n(2) If the person objects to answering the question, providing the\ninformation or producing the document on that ground, the answer,\ninformation or document is not admissible against the person in any\ncriminal proceeding other than—\n(a) a proceeding for an offence in relation to false or misleading\nstatements, information or records; or\n(b) a proceeding for an offence in the nature of perjury.\n","sortOrder":115},{"sectionNumber":"88","sectionType":"section","heading":"Failing to comply with requirement of inspector","content":"88 Failing to comply with requirement of inspector\n(1) A person must not, without reasonable excuse, fail to comply with a\nrequirement of an authorised officer under this division.\n\n(2) A person does not commit an offence against this section arising from\nthe entry of an authorised officer onto premises unless it is established\nthat, at the material time, the authorised officer had—\n(a) identified himself or herself as an authorised officer; and\n(b) warned the person that a refusal or failure to comply with the\nrequirement constituted an offence.\n","sortOrder":116},{"sectionNumber":"90","sectionType":"section","heading":"Access to public records without fee","content":"90 Access to public records without fee\nThe commissioner may inspect and take copies of any public record\nkept under an Act or other territory law without payment of any fee\nthat would otherwise be payable.\n","sortOrder":117},{"sectionNumber":"90A","sectionType":"section","heading":"Definitions—div 9.2A","content":"90A Definitions—div 9.2A\nat premises includes in or on the premises.\noccupier, of premises, includes—\n(a) a person believed on reasonable grounds to be an occupier of the\npremises; and\n(b) a person apparently in charge of the premises.\n","sortOrder":118},{"sectionNumber":"90B","sectionType":"section","heading":"Appointment of authorised valuers","content":"90B Appointment of authorised valuers\nThe commissioner may appoint a person as an authorised valuer for\nthis Act.\nNote 1 For the making of appointments (including acting appointments), see the\nLegislation Act, pt 19.3.\nNote 2 In particular, a person may be appointed for a particular provision of a\nlaw (see Legislation Act, s 7 (3)) and an appointment may be made by\nnaming a person or nominating the occupant of a position (see Legislation\nAct, s 207).\n\nAuthorised valuers Division 9.2A\n","sortOrder":119},{"sectionNumber":"90C","sectionType":"section","heading":"Authorised valuers—functions","content":"90C Authorised valuers—functions\nAn authorised valuer has the following functions:\n(a) to conduct a valuation for the purposes of 1 or more of the\nfollowing Acts:\n(i) the Duties Act 1999;\n(ii) the Lands Acquisition Act 1994;\n(iii) the Planning Act 2023;\n(iv) the Rates Act 2004;\n(b) to exercise any other function given to the valuer under this Act\nor another territory law.\nNote A provision of a law that gives an entity (including a person) a function\nalso gives the entity powers necessary and convenient to exercise the\nfunction (see Legislation Act, s 196 and dict, pt 1, def entity).\n","sortOrder":120},{"sectionNumber":"90D","sectionType":"section","heading":"Authorised valuers—identity cards","content":"90D Authorised valuers—identity cards\n(1) The commissioner must give an authorised valuer an identity card\nstating the person’s name and that the person is an authorised valuer.\n(2) The identity card must show—\n(a) a recent photograph of the person; and\n(b) the card’s date of issue and expiry; and\n(c) anything else prescribed by regulation.\n(3) A person commits an offence if—\n(a) the person stops being an authorised valuer; and\n(b) the person does not return the person’s identity card to the\ncommissioner as soon as practicable after the day the person\nstops being an authorised valuer.\nMaximum penalty: 1 penalty unit.\n\n(4) Subsection (3) does not apply to a person if the person’s identity card\nhas been—\n(a) lost or stolen; or\n(b) destroyed by someone else.\nNote The defendant has an evidential burden in relation to the matters\nmentioned in s (4) (see Criminal Code, s 58).\n(5) An offence against this section is a strict liability offence.\n","sortOrder":121},{"sectionNumber":"90E","sectionType":"section","heading":"Power to enter premises","content":"90E Power to enter premises\n(1) An authorised valuer may, at any reasonable time, enter premises for\nthe purpose of conducting a valuation under any of the following\nActs:\n(a) the Duties Act 1999;\n(b) the Lands Acquisition Act 1994;\n(c) the Planning Act 2023;\n(d) the Rates Act 2004.\n(2) However, subsection (1) does not authorise entry into a part of the\npremises used only for residential or private business purposes.\n(3) An authorised valuer may, without the consent of the occupier of\npremises, enter land and any common property to ask for consent to\nenter the premises.\n(4) To remove any doubt, an authorised officer may enter premises under\nsubsection (1) without payment of an entry fee or other charge.\ncommon property includes common property under the Community\nTitle Act 2001 and the Unit Titles Act 2001.\n\nAuthorised valuers Division 9.2A\npart of the premises used only for residential or private business\npurposes—\n(a) includes—\n(i) the inside of a residential building; and\n(ii) the inside of a building used to conduct a private business;\nbut\n(b) does not include the front yard, back yard or side yards of\npremises on which a residential building or a building used to\nconduct a private business are located.\n","sortOrder":122},{"sectionNumber":"90F","sectionType":"section","heading":"Production of identity card","content":"90F Production of identity card\nAn authorised valuer must not remain at premises entered under this\ndivision if the valuer does not produce the valuer’s identity card when\nasked by the occupier.\n","sortOrder":123},{"sectionNumber":"90G","sectionType":"section","heading":"Consent to entry","content":"90G Consent to entry\n(1) When seeking the consent of an occupier of premises to enter the\npremises under section 90E (3) (Power to enter premises), an\nauthorised valuer must—\n(a) produce the valuer’s identity card; and\n(b) tell the occupier—\n(i) the purpose of the entry; and\n(ii) that consent may be refused.\n(2) If the occupier consents, the authorised valuer must ask the occupier\nto sign a written acknowledgment (an acknowledgment of\nconsent)—\n(a) that the occupier was told—\n(i) the purpose of the entry; and\n\n(ii) that consent may be refused; and\n(b) that the occupier consented to the entry; and\n(c) stating the time and date consent was given.\n(3) If the occupier signs an acknowledgment of consent, the authorised\nofficer must immediately give a copy to the occupier.\n(4) A court must find that an occupier did not consent to entry to premises\nby the authorised valuer under this division if—\n(a) the question arises in a proceeding in the court whether the\noccupier consented to the entry; and\n(b) an acknowledgment of consent is not produced in evidence; and\n(c) it is not proved that the occupier consented to the entry.\n","sortOrder":124},{"sectionNumber":"90H","sectionType":"section","heading":"General powers on entry to premises","content":"90H General powers on entry to premises\n(1) An authorised valuer who enters premises under this division may do\n1 or more of the following in relation to the premises or anything at\nthe premises:\n(a) inspect or examine;\n(b) take measurements;\n(c) take photographs, films, or audio, video or other recordings;\n(d) require the occupier, or anyone at the premises, to produce\ndocuments or anything else that the occupier or person at the\npremises has, or has access to, that are reasonably needed to\nexercise a function under this division;\n(e) require the occupier, or anyone at the premises, to give the\nauthorised valuer copies of documents produced under\nparagraph (d) that are reasonably needed to exercise a function\nunder this division;\n\nCooperation with other jurisdictions Division 9.3\n(f) require the occupier, or anyone at the premises, to give the\nauthorised valuer reasonable assistance to exercise a function\nunder this division.\n(2) A person must take reasonable steps to comply with a requirement\nunder subsection (1) (d), (e) or (f).\n","sortOrder":125},{"sectionNumber":"Div 9","sectionType":"division","heading":"3 Cooperation with other jurisdictions","content":"Division 9.3 Cooperation with other jurisdictions\n","sortOrder":126},{"sectionNumber":"91","sectionType":"section","heading":"Cooperative agreements","content":"91 Cooperative agreements\nThe commissioner may make agreements with the responsible\nauthorities of reciprocating jurisdictions governing cooperation under\nthis division.\n","sortOrder":127},{"sectionNumber":"92","sectionType":"section","heading":"Investigation at request of reciprocating jurisdiction","content":"92 Investigation at request of reciprocating jurisdiction\n(1) On the written request of an officer of a reciprocating jurisdiction who\nexercises functions in relation to a tax law of that jurisdiction, the\ncommissioner may authorise a tax officer of the Territory or of the\nreciprocating jurisdiction to investigate a matter that relates to the\nadministration or enforcement of a tax law of the reciprocating\njurisdiction.\n(2) This Act applies in relation to an investigation under this section as if\nit were an investigation into a matter relating to the administration or\nenforcement of a tax law of the Territory.\n","sortOrder":128},{"sectionNumber":"93","sectionType":"section","heading":"Disclosure of information to a reciprocating jurisdiction","content":"93 Disclosure of information to a reciprocating jurisdiction\nDespite any secrecy provision in a tax law of the Territory—\n(a) the commissioner may give information disclosed or obtained\nunder such a tax law to a tax officer of a reciprocating\njurisdiction; and\n\n(b) a tax officer of a reciprocating jurisdiction may give information\ndisclosed or obtained under such a tax law to another person;\nfor the purposes of the administration or enforcement of a tax law of\nthat jurisdiction.\n","sortOrder":129},{"sectionNumber":"94","sectionType":"section","heading":"Meaning of tax officer for div 9.4","content":"94 Meaning of tax officer for div 9.4\ntax officer includes any person who has acquired a confidential\ndocument or confidential information under a tax law or as a result of\nexercising functions under or in relation to a tax law.\n","sortOrder":130},{"sectionNumber":"95","sectionType":"section","heading":"Tax officers to respect confidentiality","content":"95 Tax officers to respect confidentiality\n(1) A person who is or has been a tax officer must not, otherwise than in\nthe exercise of the person’s duties as a tax officer, make a record of\nany confidential information about another person.\n(2) A person who is or has been a tax officer must not disclose any\ninformation obtained under or in relation to the administration of a\ntax law, except as permitted by this part.\n(3) The commissioner may require a tax officer to make an oath or\naffirmation, in a way specified by the commissioner in writing, to\nmaintain secrecy in accordance with this section.\n(4) For subsection (2), information disclosed to the commissioner by a\nperson exercising a function under a law of the Commonwealth, a\nState or another Territory in relation to taxation is information\nobtained under this Act.\n\n","sortOrder":131},{"sectionNumber":"96","sectionType":"section","heading":"Permitted disclosures of general nature","content":"96 Permitted disclosures of general nature\n(1) The commissioner may disclose information obtained under or in\nrelation to the administration of a tax law that does not and is not\nlikely to—\n(a) directly or indirectly identify a particular taxpayer; or\n(b) disclose matters about the personal affairs of a particular\ntaxpayer.\n(2) The commissioner may disclose statistical information that does not\nsatisfy subsection (1) if—\n(a) the reason that a taxpayer or his or her affairs might be identified\nis that there are few taxpayers in particular categories; and\n(b) the commissioner is satisfied that it is in the public interest to\ndisclose that information.\n","sortOrder":132},{"sectionNumber":"97","sectionType":"section","heading":"Other permitted disclosures","content":"97 Other permitted disclosures\n(1) A tax officer may disclose information obtained under or in relation\nto the administration of a tax law—\n(a) with the consent of the person to whom the information relates\nor of a person acting on behalf of the person to whom the\ninformation relates; or\n(b) if—\n(i) it is unreasonable or impracticable to obtain consent under\nparagraph (a); and\n(ii) the tax officer reasonably believes that the disclosure is\nnecessary to lessen or prevent a serious threat to a person’s\nlife, health or safety, or to public health or safety; or\n(c) in connection with the administration or execution of a tax law\n(including for the purpose of any legal proceeding arising out of\na tax law or a report of any such proceeding); or\n\n(d) in accordance with a requirement imposed under an Act; or\n(e) to any of the following persons, or to a person authorised to\nreceive the information by any of the following people:\n(i) the ombudsman;\n(ii) the integrity commissioner;\n(iii) for the purpose of investigating an offence against a law of\nthe Territory, the Commonwealth, a State or another\nTerritory—the commissioner of police;\n(iv) the auditor-general;\n(v) for the Workers Compensation Act 1951—the DI fund\nmanager and the director-general for the Workers\nCompensation Act 1951;\n(vi) for the Financial Management Act 1996, section 130 (Act\nof grace payments) or section 131 (Waiver of debts etc)—\nthe Treasurer;\n(vii) for the administration or execution of a tax law or the Fair\nTrading (Australian Consumer Law) Act 1992—the\ncommissioner for fair trading;\n(viii) for the administration or execution of the Australian\nBureau of Statistics Act 1975 (Cwlth) or the Census and\nStatistics Act 1905 (Cwlth)—the Australian statistician;\n(ix) for the administration or execution of the Australian Crime\nCommission Act 2002 (Cwlth), or a law of the Territory, a\nState or another Territory that makes provision for the\noperation of the Commission in the State or Territory—the\nAustralian Crime Commission;\n(x) for the administration or execution of the Corporations Act\nor the Australian Securities and Investments Commission\nAct 2001 (Cwlth), part 3 (Investigations and\ninformation-gathering)—ASIC;\n\n(xi) for investigating an offence against, or enforcing, a law of\nthe Territory, the Commonwealth, a State or another\nTerritory—\n(A) a Commonwealth enforcement body, in connection\nwith its functions; or\n(B) a Commonwealth intelligence body, in connection\nwith its functions;\n(xii) for the administration or execution of the Australian\nCharities and Not-for-profits Commission Act 2012\n(Cwlth)—the Australian Charities and Not-for-profits\nCommission;\n(xiii) for the administration or execution of the Child Support\n(Registration and Collection) Act 1988 (Cwlth) or the\nChild Support (Assessment) Act 1989 (Cwlth)—the Child\nSupport Registrar;\n(xiv) for the administration or execution of the Paid Parental\nLeave Act 2010 (Cwlth) or the A New Tax System (Family\nAssistance) (Administration) Act 1999 (Cwlth)—the Chief\nExecutive Centrelink;\n(xv) for the administration or execution of the Foreign\nAcquisitions and Takeovers Act 1975 (Cwlth) and\nsupporting the administration of matters in relation to\nforeign investment—\n(A) the body known as the Foreign Investment Review\nBoard; or\n(B) the Treasurer of the Commonwealth;\n(xvi) for supporting the provision of community waste and\nrecycling services, only if the information relates to the\nownership of property—the director-general of the\nadministrative unit responsible for transport and city\nservices;\n\n(xvii) for the administration or execution of the Government\nProcurement Act 2001, part 2B (Secure local jobs code)—\nthe secure local jobs code registrar;\n(xviii) a Minister, to enable the Minister to respond to a\nconstituent about the constituent’s obligations under a tax\nlaw (whether about the payment of tax or otherwise);\n(xix) a person prescribed by regulation for this section.\n(2) If a tax officer may disclose information to a person under\nsubsection (1) (e) (the primary recipient) for a particular purpose, the\ntax officer may also disclose the information to another person (the\nsecondary recipient) to enable the secondary recipient to exercise a\nfunction, for or on behalf of the primary recipient, in relation to that\npurpose.\nASIC means the Australian Securities and Investments Commission\nunder the Australian Securities and Investments Commission\nAct 2001 (Cwlth).\nAustralian Crime Commission means the Australian Crime\nCommission established by the Australian Crime Commission\nAct 2002 (Cwlth).\nChief Executive Centrelink—see the Human Services (Centrelink)\nAct 1997 (Cwlth), section 7.\nChild Support Registrar means the Child Support Registrar under the\nChild Support (Registration and Collection) Act 1988 (Cwlth).\nCommonwealth enforcement body means the following:\n(a) the Office of National Intelligence established under the Office\nof National Intelligence Act 2018 (Cwlth), section 6;\n(b) that part of the Defence Department known as the Defence\nIntelligence Organisation;\n\n(c) that part of the Defence Department known as the Australian\nGeospatial-Intelligence Organisation;\n(d) the National Anti-Corruption Commissioner appointed under\nthe National Anti-Corruption Commission Act 2022 (Cwlth),\nsection 241.\nCommonwealth intelligence body—see the Information Privacy\nAct 2014, section 25 (2).\nDefence Department—see the Information Privacy Act 2014,\nsection 25 (2).\nsecure local jobs code registrar means the secure local jobs code\nregistrar appointed under the Government Procurement Act 2001,\nsection 22V.\n","sortOrder":133},{"sectionNumber":"98","sectionType":"section","heading":"Prohibition on secondary disclosures of information","content":"98 Prohibition on secondary disclosures of information\nA person must not disclose any information provided to the person by\na tax officer in accordance with this Act unless the disclosure is made\nwith the consent of the commissioner or so as to enable the person to\nexercise a function given to the person by law for the purpose of the\nenforcement of a law or protecting the public revenue.\n","sortOrder":134},{"sectionNumber":"99","sectionType":"section","heading":"Restrictions on disclosures to courts and tribunals","content":"99 Restrictions on disclosures to courts and tribunals\n(1) A person who is or has been a tax officer is not required to divulge\nprotected information to a court, or produce a protected document or\na document containing protected information to a court, unless its\ndisclosure or production is necessary for the purpose of the\ncourt includes a tribunal, authority or person having power to require\nthe production of documents or the answering of questions.\n\ndivulge includes communicate.\nproduce includes allow access to.\nprotected document means a document obtained or created in the\nprotected information means information obtained in the\n\nObjections Division 10.1\n","sortOrder":135},{"sectionNumber":"100","sectionType":"section","heading":"Objection","content":"100 Objection\n(1) A taxpayer may lodge a written objection with the commissioner if\nthe taxpayer is dissatisfied with—\n(a) an assessment, other than a compromise assessment, that is\nshown in a notice of assessment given to the taxpayer; or\n(b) a decision mentioned in schedule 1 or schedule 2; or\nNote Decisions are prescribed for this section under the following Acts:\n• Duties Act 1999, s 252\n• Land Rent Act 2008, s 33\n• Land Tax Act 2004, s 38\n• Rates Act 2004, s 70.\n(2) An objection must be accompanied by the fee (if any) determined\nunder section 139A (Determination of fees) for the objection.\n(3) The commissioner must refund a fee paid under this section if—\n(a) the commissioner allows the objection in whole or in part; or\n(b) the taxpayer applies to the ACAT and—\n(i) the ACAT, or a court hearing an appeal on the matter,\nupholds the objection in whole or in part; or\n(ii) the period when any further appeal can be made has ended;\nand\n(iii) neither the taxpayer nor the commissioner has applied to\nthe ACAT in relation to a part of the objection that was\nupheld.\n\n","sortOrder":136},{"sectionNumber":"101","sectionType":"section","heading":"Grounds for objection","content":"101 Grounds for objection\n(1) The grounds for the objection must be stated fully and in detail, and\nmust be in writing.\n(2) The grounds for the objection, for a reassessment, are limited to the\nextent of the reassessment.\n(3) The burden of showing that an objection should be sustained lies with\nthe taxpayer making the objection.\n","sortOrder":137},{"sectionNumber":"102","sectionType":"section","heading":"Time for lodging objection","content":"102 Time for lodging objection\nAn objection must be lodged with the commissioner not later than\n60 days after the date that the notice of the assessment, or of the\ndecision objected to, is given to the taxpayer, except as provided by\nsection 103.\n","sortOrder":138},{"sectionNumber":"103","sectionType":"section","heading":"Objections lodged out of time","content":"103 Objections lodged out of time\n(1) The commissioner may permit a person to lodge an objection after\nthe 60 day period.\n(2) The person seeking to lodge the objection must state fully and in\ndetail, in writing, the circumstances concerning and the reasons for\nthe failure to lodge the objection within the 60 day period.\n(3) The commissioner may grant permission unconditionally or subject\nto conditions or may refuse permission.\nNote 1 The commissioner’s decision to refuse a person permission is an\nNote 2 The commissioner’s decision to grant a person permission subject to a\ncondition is a commissioner-reviewable decision (see s 107,\ndef commissioner-reviewable decision), and the commissioner must give\nan internal review notice to the person (see s 107B).\n\nNotification and review of decisions Division 10.2\n","sortOrder":139},{"sectionNumber":"104","sectionType":"section","heading":"Determination of objection","content":"104 Determination of objection\n(1) The commissioner must consider an objection and either allow the\nobjection in whole or in part or disallow the objection.\n(2) The commissioner must take such steps as are necessary (for\nexample, by delegating the functions given by this section) to ensure\nthat the individual who considers the objection is not the individual\nwho made the assessment or decision against which the objection was\nlodged.\nNote The commissioner’s decision in relation to an objection is a reviewable\ndecision (see s 107A), and the commissioner must give a reviewable\ndecision notice to the taxpayer (see s 108).\n","sortOrder":140},{"sectionNumber":"105","sectionType":"section","heading":"Recovery of tax pending objection or review","content":"105 Recovery of tax pending objection or review\nThe fact that an objection or review is pending does not affect the\nassessment or decision to which the objection or review relates, and\ntax may be recovered as if no objection or review were pending.\n","sortOrder":141},{"sectionNumber":"107","sectionType":"section","heading":"Definitions—div 10.2","content":"107 Definitions—div 10.2\ncommissioner-reviewable decision means a decision mentioned in\nschedule 2.\ninternally reviewable decision means—\n(a) an assessment, other than a compromise assessment, that is\nshown in a notice of assessment given to a taxpayer; or\n(b) a decision mentioned in schedule 1, section 1.2; or\n\n","sortOrder":142},{"sectionNumber":"107A","sectionType":"section","heading":"Meaning of reviewable decision etc—div 10.2","content":"107A Meaning of reviewable decision etc—div 10.2\n(1) For this division, a reviewable decision is a determination by the\ncommissioner of an objection by the taxpayer to—\n(a) an assessment; or\n(b) a decision mentioned in schedule 1, section 1.2; or\n(2) For the ACT Civil and Administrative Tribunal Act 2008, section 9\n(Applications under authorising laws), the tax laws are taken to be a\nsingle authorising law.\n","sortOrder":143},{"sectionNumber":"107B","sectionType":"section","heading":"Internal review notices","content":"107B Internal review notices\nIf the commissioner makes a commissioner-reviewable decision or\ninternally reviewable decision in relation to a person, the\ncommissioner must give an internal review notice only to the person.\n","sortOrder":144},{"sectionNumber":"108","sectionType":"section","heading":"Reviewable decision notices","content":"108 Reviewable decision notices\nIf the commissioner makes a reviewable decision in relation to an\nobjection by a taxpayer, the commissioner must give a reviewable\ndecision notice only to the taxpayer.\n","sortOrder":145},{"sectionNumber":"108A","sectionType":"section","heading":"Applications for review","content":"108A Applications for review\nThe taxpayer in relation to whom a reviewable decision is made may\napply to the ACAT for review of the decision.\n","sortOrder":146},{"sectionNumber":"108B","sectionType":"section","heading":"Grounds of review","content":"108B Grounds of review\n(1) The appellant’s and respondent’s cases on a review mentioned in\nsection 108A are not limited to the grounds of the objection.\n(2) However, if the objection was to a reassessment, the grounds of the\nreview are limited to the extent of the reassessment.\n\nInterest Division 10.3\n","sortOrder":147},{"sectionNumber":"109","sectionType":"section","heading":"Giving effect to ACAT decision","content":"109 Giving effect to ACAT decision\n(1) Within 60 days after the day an ACAT decision becomes final, the\ncommissioner must take any action, including amending any relevant\nassessment, that is necessary to give effect to the decision.\n(2) For this section, an ACAT decision becomes final when a period of\n30 days has passed after the day a relevant decision is made, and no\nappeal against the relevant decision has been begun within the 30-day\nperiod.\nrelevant decision means—\n(a) the decision of the ACAT; or\n(b) a decision by a court hearing an appeal from—\n(i) the decision of the ACAT; or\n(ii) a decision of a lower court in relation to the decision of the\nACAT.\n","sortOrder":148},{"sectionNumber":"110","sectionType":"section","heading":"Interest payable on amounts to be paid by taxpayer","content":"110 Interest payable on amounts to be paid by taxpayer\nIf a taxpayer is required to pay an amount of tax following the\ndetermination of an objection, division 5.1 applies to the amount.\n","sortOrder":149},{"sectionNumber":"111","sectionType":"section","heading":"Interest payable on refunds","content":"111 Interest payable on refunds\n(1) If the taxpayer is entitled to a refund of an amount following the\ndetermination of an objection or a decision of the ACAT, the\ncommissioner must pay interest on the amount calculated on a daily\nbasis from the date of its payment by the taxpayer until the date of the\nrefund at the market rate component under section 26.\n\n(2) Interest under this section is not payable to a person on an overpaid\namount of interest or penalty tax under part 5 in relation to any\nperiods in relation to which the overpaid amount has been passed on\nby the person to another person and has not been refunded.\n(3) Section 20 applies to an amount of interest payable under this section\nas if it were a refund.\n(4) No interest is payable under this section if the amount that would\notherwise be payable is less than $1.\n(5) If—\n(a) an amount of interest payable to a person under this section is\napplied by the commissioner against a tax liability of the person;\nand\n(b) the amount (if any) remaining to be paid by the person to the\ncommissioner, or to be refunded to the person by the\ncommissioner, would, apart from this subsection, be less\nthan $1;\nthen the remaining amount ceases to be payable by the person or to\nthe person.\n\nTreatment of bodies corporate Division 11.2\n","sortOrder":150},{"sectionNumber":"117","sectionType":"section","heading":"Public officer of body corporate","content":"117 Public officer of body corporate\n(1) The commissioner may require a body corporate to appoint, and\nafterwards maintain at all times, a public officer of the body for the\ntax laws.\n(2) A body corporate must maintain a public officer if required to do so\nby the commissioner.\n(3) A person must not be appointed as or remain a public officer unless\nthe person—\n(a) is an individual who is at least 18 years old; and\n(b) is ordinarily resident in Australia; and\n(c) is capable of understanding the nature of his or her appointment\nas public officer.\n(4) An appointment of a public officer is not duly made until written\nnotice of the appointment, specifying the name and home address of\nthe officer, has been lodged with the commissioner.\n(5) If a body corporate required by the commissioner to maintain a public\nofficer fails to do so, the commissioner may appoint a person as the\npublic officer of the body by written notice given to the person and\nthe body.\n(6) Service of a document on the public officer of a body corporate is\nsufficient service on the body for a tax law, and, if at any time a body\ncorporate required to have a public officer does not have one, then\nservice on a person acting or appearing to act in the business of the\nbody is sufficient.\n\n(7) The public officer of a body corporate is answerable for the discharge\nof all obligations imposed on the body under a tax law, and, in case\nof default, is liable—\n(a) for a prosecution for an offence—to the penalty applying to an\nindividual who commits that offence; or\n(b) in any other case—to the same penalties as the body.\n(8) Everything that the public officer of a body corporate is required to\ndo and does in his or her representative capacity is taken to have been\ndone by the body, but the absence or non-appointment of a public\nofficer does not excuse the body from the necessity of complying, or\nfrom a penalty for failure to comply, with a provision of a tax law and\nthe body is liable to comply with the tax laws as if there were no\nrequirement to appoint a public officer.\n(9) A document given to or requirement made of the public officer of a\nbody corporate is taken to have been given to or made of the body.\n(10) Any civil or criminal proceeding brought under a tax law against the\npublic officer of a body corporate is taken to have been brought\nagainst the body, and the body is liable jointly with the public officer\nfor any penalty imposed on the public officer, or for compliance with\nany order made against the public officer.\n","sortOrder":151},{"sectionNumber":"118","sectionType":"section","heading":"Liability of directors or other officers","content":"118 Liability of directors or other officers\nWithout limiting, altering or transferring the liability of the public\nofficer of a body corporate, every notice, process or proceeding that,\nunder a tax law, may respectively be given to, served on or taken\nagainst the public officer or the body may, if the commissioner\nconsiders appropriate, be given to, served on or taken against a\ndirector, secretary or other officer of the body, and the director,\nsecretary or officer then has the same liability in relation to the notice,\nprocess or proceeding as the public officer or the body corporate\nwould have if it had been given to, served on or taken against the\npublic officer.\n\nTreatment of bodies corporate Division 11.2\n","sortOrder":152},{"sectionNumber":"119","sectionType":"section","heading":"Offences by people involved in management of bodies","content":"119 Offences by people involved in management of bodies\ncorporate\n(1) If a body corporate contravenes, by act or omission, a provision of a\ntax law, a person who is concerned in, or takes part in, the\nmanagement of the body is taken to have contravened the same\nprovision unless the person satisfies the court that—\n(a) the body contravened the provision without the person’s\nknowledge; or\n(b) the person was not in a position to influence the conduct of the\nbody in relation to its contravention of the provision; or\n(c) the person, if in such a position, used all due diligence to prevent\nthe contravention by the body.\n(2) A person may be convicted under this section of a contravention of a\nprovision of a tax law whether or not the body corporate has been\nconvicted of its contravention.\n(3) This section does not affect a liability imposed on a body corporate\nfor an offence committed by it against a tax law.\n(4) For this section the following are people who are concerned in, or\ntake part in, the management of a body corporate:\n(a) a director;\n(b) a secretary;\n(c) a receiver and manager of property;\n(d) an official manager or deputy official manager;\n(e) a liquidator of the body corporate appointed in a voluntary\nwinding up;\n(f) a trustee or other person administering a compromise or\narrangement made between the body and another person or other\npeople.\n\n","sortOrder":153},{"sectionNumber":"120","sectionType":"section","heading":"Prosecution of bodies corporate","content":"120 Prosecution of bodies corporate\n(1) A charge against a body corporate for a tax offence may be dealt with\nsummarily.\n(2) If, in a prosecution for a tax offence constituted by an act done by a\nbody corporate, it is necessary to establish the intention of the body,\nit is sufficient to show that a servant or agent of the body, being a\nservant or agent by whom the act was done, had the intention.\n(3) In a prosecution for a tax offence, any act done by or on behalf of a\nbody corporate by—\n(a) a director, servant or agent; or\n(b) any other person—\n(i) at the direction; or\n(ii) with the consent or agreement, whether express or implied;\nof a director, servant or agent;\nis taken to have been done also by the body corporate.\n","sortOrder":154},{"sectionNumber":"121","sectionType":"section","heading":"Notice of appointment of liquidators etc","content":"121 Notice of appointment of liquidators etc\nA person who is appointed as a liquidator, receiver, manager or\nadministrator of a body corporate must notify the commissioner of\nthe appointment within 14 days.\nMaximum penalty: 10 penalty units.\n\nPayments Division 11.3\n","sortOrder":155},{"sectionNumber":"Div 11","sectionType":"division","heading":"3 Payments","content":"Division 11.3 Payments\n","sortOrder":156},{"sectionNumber":"122","sectionType":"section","heading":"Means and time of payment","content":"122 Means and time of payment\n(1) Duty payable under an approval mentioned in the Duties Act 1999,\nsection 239 (Electronic assessment and payment of duty) must be\npaid to the commissioner by electronic means in accordance with the\napproval.\n(2) Any other tax may be paid to the commissioner by the means,\nincluding electronic means, approved by the commissioner.\n(3) An approval of the commissioner may be—\n(a) general or limited to particular taxes, people or payments; and\n(b) unconditional or subject to conditions.\n(4) If the commissioner approves payment by a personal cheque,\npayment is effected—\n(a) if the cheque is paid when the commissioner first presents the\ncheque to the bank for payment—when the cheque was received\nby the commissioner; or\n(b) if the cheque is not paid when the commissioner first presents\nthe cheque to the bank for payment, but is paid on a subsequent\npresentation—when payment is actually effected.\n(5) The commissioner is not required to present a cheque to the bank for\npayment more than once if it is not paid on the first presentation.\n(6) An approval of a means of payment (other than by personal cheque)\nmay include a stipulation about when payment by that means will be\ntaken to be effected and any such stipulation will have effect\naccording to its terms.\n(7) The commissioner may vary or cancel an approval under this section.\n\n","sortOrder":157},{"sectionNumber":"123","sectionType":"section","heading":"Adjustments of amounts","content":"123 Adjustments of amounts\nIf an amount of tax payable by a taxpayer, whether a single amount\nor an aggregate of several amounts, is not a multiple of 5 cents, the\ncommissioner may decrease the amount to the nearest multiple of\n5 cents.\n","sortOrder":158},{"sectionNumber":"124","sectionType":"section","heading":"Valuation of foreign currency","content":"124 Valuation of foreign currency\nIf an amount involved in the calculation of tax is not in Australian\ncurrency, the amount must be converted to Australian currency at the\nrate of exchange last reported by the Reserve Bank before the liability\nto pay the tax arose.\n","sortOrder":159},{"sectionNumber":"125","sectionType":"section","heading":"Appropriation of public money","content":"125 Appropriation of public money\nIf the commissioner is authorised or required to pay an amount under\nthis Act, the amount is payable from the public money of the\nTerritory, which is appropriated accordingly.\n","sortOrder":160},{"sectionNumber":"127","sectionType":"section","heading":"Service of documents on commissioner","content":"127 Service of documents on commissioner\nA document authorised or required to be served on, given to or lodged\nwith the commissioner for a tax law may be served, given or lodged—\n(a) by delivering it to an office of the commissioner; or\n(b) by post addressed to the commissioner at an office of the\ncommissioner; or\n(c) by a means indicated by the commissioner as being an available\nmeans of service (for example, by fax or other electronic means\nor by delivering it, addressed to the commissioner, to the\nfacilities of a document exchange); or\n(d) by leaving it with a person who has authority to accept\ndocuments on the commissioner’s behalf.\n\nNotices and service of documents Division 11.4\n","sortOrder":161},{"sectionNumber":"128","sectionType":"section","heading":"Day of service of document or payment of money","content":"128 Day of service of document or payment of money\nIf a document is served on the commissioner or a payment of money\nis tendered to the commissioner at a time on a day that is after the\nordinary hours of business when the offices of the commissioner are\nopen to the public on that day, the document or money is taken to\nhave been served on or tendered to the commissioner on the following\nbusiness day.\n","sortOrder":162},{"sectionNumber":"129","sectionType":"section","heading":"Service of documents by commissioner","content":"129 Service of documents by commissioner\n(1) A document authorised or required to be served on or given to a\nperson by the commissioner for a tax law may be served on or given\nto the person—\n(a) personally; or\n(b) by leaving it at the last address of the person known to the\ncommissioner (including, for a corporation, the registered\naddress or a business address of the corporation); or\n(c) by post addressed to the person at the last address of the person\nknown to the commissioner (including, for a corporation, the\nregistered address or a business address of the corporation); or\n(d) by a means indicated by the person as being an available means\nof service (for example, by fax or by delivering it, addressed to\nthe person, to the facilities of a document exchange); or\n(e) by any means provided for the service of the document by\nanother Act or law.\n(2) If a person (the agent) has actual or apparent authority to accept\nservice of a document on behalf of another, the commissioner may,\nfor a tax law, serve the document on the agent as if the agent were\nthat other person.\n\n(3) Service of a document on a member of a partnership, or on a member\nof the committee of management of an unincorporated association or\nother body of people, for a tax law, constitutes service of the\ndocument on each member of the partnership, or on each member of\nthe association or other body of people.\n","sortOrder":163},{"sectionNumber":"131","sectionType":"section","heading":"Presumption of regularity about issue of documents","content":"131 Presumption of regularity about issue of documents\nA document or a copy of a document bearing the written, printed or\nstamped signature or name of the commissioner or a person described\nin the document as a delegate of the commissioner must be presumed\nto have been lawfully issued by the commissioner.\n","sortOrder":164},{"sectionNumber":"132","sectionType":"section","heading":"Legal proceedings in commissioner’s name","content":"132 Legal proceedings in commissioner’s name\n(1) A legal proceeding may be taken by or against the commissioner in\nthe name Commissioner for Australian Capital Territory Revenue.\n(2) A person who takes a legal proceeding in the name of the\ncommissioner must be presumed to be authorised to take the\nproceeding.\n","sortOrder":165},{"sectionNumber":"133","sectionType":"section","heading":"Evidence of claim","content":"133 Evidence of claim\n(1) In a proceeding in relation to a tax offence that is punishable on\nsummary conviction, a statement or averment in the information,\nclaim or complaint by which the proceeding was instituted is\nevidence of the matters stated or averred and of the facts on which\nthey are based.\n(2) If a matter stated or averred relates to a question of mixed law and\nfact, the statement or averment is taken to be evidence of the fact only.\n(3) This section does not apply in relation to an averment of the intention\nof the defendant in the proceeding.\n\nProceedings and evidence Division 11.5\n","sortOrder":166},{"sectionNumber":"134","sectionType":"section","heading":"Evidence of assessments and determinations","content":"134 Evidence of assessments and determinations\n(1) Production of a notice of assessment, or of a document signed by the\ncommissioner purporting to be a copy of a notice of assessment, is\nconclusive evidence—\n(a) of the due making of the assessment; and\n(b) that the amount and all particulars of the assessment are correct,\nexcept in an objection or appeal proceeding where it is prima\nfacie evidence only.\n(2) Production of a notice of determination of an objection, or of a\ndocument signed by the commissioner purporting to be a copy of a\nnotice of such a determination, is conclusive evidence of the making\nof the determination and of its terms.\n","sortOrder":167},{"sectionNumber":"135","sectionType":"section","heading":"Commissioner may certify copies of documents","content":"135 Commissioner may certify copies of documents\nProduction of a document, certified by the commissioner as being a\ncopy of, or extract from, a document received by the commissioner,\nis sufficient evidence of the matters set out in the document without\nproduction of the original.\n","sortOrder":168},{"sectionNumber":"136","sectionType":"section","heading":"Certificate evidence","content":"136 Certificate evidence\nA certificate signed by the commissioner that states any of the\nfollowing matters is admissible in a proceeding under a tax law and,\nin the absence of evidence to the contrary, is proof of the matters\nstated in the certificate:\n(a) the person named in the certificate is liable to pay tax;\n(b) an assessment of tax has been made in relation to circumstances\nspecified in the certificate;\n(c) notice of an assessment was issued to a person named in the\ncertificate, or the person’s agent, on the day specified in the\ncertificate;\n\nDivision 11.5A Revenue measures—deferral, exemption and rebate schemes\n(d) the amount of tax, penalty tax or interest specified in the\ncertificate is payable by a person named in the certificate or has\nbeen paid in whole or in part by or on behalf of a person so\nnamed;\n(e) a document specified in the certificate was posted to, delivered\nto, or served personally on, a person named in the certificate on\na day specified in the certificate;\n(f) a person named in the certificate is, or is not, registered or\nlicensed as required by the relevant tax law;\n(g) a return or statement required by a tax law has been, or has not\nbeen, lodged by or on behalf of a person named in the certificate\non or as at a day specified in the certificate;\n(h) a person named in the certificate is, or was, an authorised officer\non the date specified in the certificate.\n","sortOrder":169},{"sectionNumber":"137","sectionType":"section","heading":"Evidence of previous convictions","content":"137 Evidence of previous convictions\nIn a proceeding for an offence for which, under this Act, a person is\nliable for a heavier penalty if the person has committed previous\noffences of a relevant kind, a certificate of the commissioner setting\nout the facts that the commissioner considers relevant in relation to\nany such convictions of the person is evidence of the matters stated\nin the certificate and of the facts on which they are based.\nDivision 11.5A Revenue measures—deferral,\nexemption and rebate schemes\n","sortOrder":170},{"sectionNumber":"137A","sectionType":"section","heading":"Definitions—div 11.5A","content":"137A Definitions—div 11.5A\ndeferral scheme—see section 137D (1).\nexemption scheme—see section 137E (1).\nrebate scheme—see section 137F (1).\n\nRevenue measures—deferral, exemption and rebate schemes Division 11.5A\nscheme means the following:\n(a) a deferral scheme;\n(b) an exemption scheme;\n(c) a rebate scheme.\n","sortOrder":171},{"sectionNumber":"137B","sectionType":"section","heading":"Application—div 11.5A","content":"137B Application—div 11.5A\nIf a scheme is determined under this division, the scheme applies in\naddition to any other provision in this Act and the other tax laws.\n","sortOrder":172},{"sectionNumber":"137D","sectionType":"section","heading":"Deferral scheme","content":"137D Deferral scheme\n(1) The Minister may determine a scheme (a deferral scheme) for\ndeferring the following:\n(a) tax payable under a tax law;\n(b) lodging a return required under a tax law.\n(2) The deferral scheme must include the following matters:\n(a) who is eligible to participate in the scheme;\n(b) the tax amount, or requirement to lodge a return, that may be\ndeferred under the scheme;\n(c) a statement about whether, in the Minister’s opinion, the scheme\nis consistent with human rights.\n(3) The deferral scheme may include the following matters:\n(a) how an application for deferral is to be made under the scheme;\n(b) information that the commissioner may require to decide an\napplication;\n(c) conditions to which a deferral arrangement may be subject,\nincluding the rate of interest charged on the amount deferred.\n\nDivision 11.5A Revenue measures—deferral, exemption and rebate schemes\n(4) The deferral scheme may provide for any other relevant matter to be\ndetermined by the commissioner by notifiable instrument.\n(5) The amount payable under a deferral scheme is a debt owing to the\nTerritory.\n(6) If the tax deferred under a deferral scheme relates to the holding of a\nproperty—the tax deferred is the first charge on the person’s interest\nin the property to which the deferred tax relates.\n(7) A deferral scheme determination is a disallowable instrument.\n","sortOrder":173},{"sectionNumber":"137E","sectionType":"section","heading":"Exemption scheme","content":"137E Exemption scheme\n(1) The Minister may determine a scheme to exempt a person who is\nrequired to pay tax under a tax law from the requirement to pay the\ntax (an exemption scheme).\n(2) The exemption scheme may include the following matters:\n(a) an exemption from the requirement to pay some or all the tax\npayable under a tax law;\n(b) applying the exemption for a stated period;\n(c) applying the exemption to a particular transaction;\n(d) applying the exemption in stated circumstances;\n(e) making the exemption conditional on stated actions.\n(3) The exemption scheme must include a statement about whether, in\nthe Minister’s opinion, the scheme is consistent with human rights.\n(4) An exemption scheme determination is a disallowable instrument.\n\nMiscellaneous Division 11.6\n","sortOrder":174},{"sectionNumber":"137F","sectionType":"section","heading":"Rebate scheme","content":"137F Rebate scheme\n(1) The Minister may determine a scheme to provide a rebate to a person\nwho is required to pay tax under a tax law (a rebate scheme).\n(2) The rebate scheme must include the following matters:\n(a) who is eligible to claim the rebate;\n(b) the amount of the rebate, or the method of calculating the\namount of the rebate, including any limits;\n(c) a statement about whether, in the Minister’s opinion, the scheme\nis consistent with human rights.\n(3) The rebate scheme may include the following matters:\n(a) if the rebate applies for a period—the period for which the rebate\napplies;\n(b) if an application is required for the rebate—how the application\nis to be made;\n(c) information that the commissioner may require to decide an\napplication;\n(d) conditions applying in relation to the rebate.\n(4) The rebate scheme may provide for any other relevant matter to be\ndetermined by the commissioner by notifiable instrument.\n(5) A rebate scheme determination is a disallowable instrument.\n","sortOrder":175},{"sectionNumber":"138","sectionType":"section","heading":"Tax liability unaffected by payment of penalty","content":"138 Tax liability unaffected by payment of penalty\nThe payment by a person of a penalty imposed by a court does not\nrelieve the person from the payment of any other amount the person\nis liable to pay under a tax law.\n\n","sortOrder":176},{"sectionNumber":"139","sectionType":"section","heading":"Determination of amounts payable under tax laws","content":"139 Determination of amounts payable under tax laws\n(1) The Minister may determine the following:\n(a) the amount of tax, duty or licence fee payable under a tax law;\n(b) the rate or differential rates at which, or the method by which,\nan amount of tax, duty, a licence fee or interest, payable under a\ntax law is to be calculated;\n(c) a scale of allowances for expenses of witnesses under\nsection 82 (5).\n(2) A determination under subsection (1) is a disallowable instrument.\n","sortOrder":177},{"sectionNumber":"139A","sectionType":"section","heading":"Determination of fees","content":"139A Determination of fees\n(1) The Minister may determine fees for this Act.\n(2) A determination is a disallowable instrument.\n","sortOrder":178},{"sectionNumber":"140","sectionType":"section","heading":"Regulation-making power","content":"140 Regulation-making power\n(1) The Executive may make regulations for this Act.\n(2) A regulation may prescribe offences for contraventions of a\nregulation and prescribe maximum penalties of not more than\n20 penalty units for offences against a regulation.\n\nDecisions reviewable by commissioner and ACAT Schedule 1\nSection 1.1\n","sortOrder":179},{"sectionNumber":"Sch 1","sectionType":"schedule","heading":"Decisions reviewable by","content":"Schedule 1 Decisions reviewable by\ncommissioner and ACAT\n(see s 100, s 107 and s 107A)\n1.1 Objections and reviews\nA person dissatisfied with a decision mentioned in section 1.2 may—\n(a) lodge an objection under section 100; and\n(b) if dissatisfied with the determination of the objection—apply to\nthe ACAT under section 108A (Applications for review).\n1.2 Decisions subject to objection or review\nSection 1.1 applies to a decision—\n(a) under section 8 determining the existence and effect of a tax\navoidance scheme; or\n(b) under section 18F refusing an application for a beneficial\norganisation determination; or\n(c) under section 18F revoking a beneficial organisation\ndetermination; or\n(d) under section 31 to impose penalty tax; or\n(e) under section 34 to impose increased penalty tax; or\n(f) under section 37 refusing to remit penalty tax; or\n(g) under section 40 (5) revoking a variation previously granted in\nrelation to requirements for a return; or\n(h) under section 43 refusing an application for special\narrangements for lodgment of returns or methods of payment; or\n(i) under section 44 imposing conditions on an approval under\nsection 43; or\n\nSchedule 1 Decisions reviewable by commissioner and ACAT\nSection 1.2\n(j) under section 45 varying or cancelling an approval under\nsection 43; or\n(k) under section 103 refusing permission to lodge a late objection;\nor\n(l) under the Planning Act 2023, section 343 (1) in relation to an\napplication to defer payment of a lease variation charge; or\n(m) under the Planning Act 2023, section 344 (2) and this Act,\nsection 52 in relation to the conditions of a deferral arrangement;\nor\n(n) under the Planning Act 2023, section 345 (3) and this Act,\nsection 52 in relation to the variation of a deferral arrangement.\n\nDecisions reviewable by commissioner only Schedule 2\nSection 2.1\nSchedule 2 Decisions reviewable by\ncommissioner only\n(see s 100 and s 107)\n2.1 Objections\nA person dissatisfied with a decision listed in section 2.2 may lodge\nan objection under section 100.\n2.2 Kinds of decision subject to objection\nSection 2.1 applies to a decision—\n(a) under section 29 refusing to remit interest; or\n(b) under section 40 (3), refusing to vary the time for lodging a\nreturn in accordance with the taxpayer’s application; or\n(c) under section 40 (3), refusing to vary the period to which a return\nrelates in accordance with the taxpayer’s application; or\n(d) under section 52—\n(i) refusing to extend the time for payment of tax; or\n(ii) refusing to accept payment by instalments; or\n(iii) imposing a condition on an extension of time or acceptance\nof payment by instalments; or\n(e) under section 103 imposing conditions on a grant of permission\nto lodge a late objection.\n\n(see s 2)\nNote 1 The Legislation Act contains definitions and other provisions relevant to\nthis Act.\nNote 2 For example, the Legislation Act, dict, pt 1, defines the following terms:\n• ACAT\n• ACT\n• administrative unit\n• Australian statistician\n• commissioner for fair trading\n• Commonwealth\n• Commonwealth Criminal Code\n• Corporations Act\n• Criminal Code\n• director-general (see s 163)\n• Executive\n• found guilty\n• home address\n• individual\n• integrity commissioner\n• Magistrates Court\n• penalty unit (see s 133)\n• reviewable decision notice\n• State\n• Supreme Court\n• Legislative Assembly\n• Minister (see s 162)\n• the Territory.\narrangement, for payment of an assessment amount, for division 7.2\n(Recovery of tax from directors of corporations)—see section 56A.\n\nassessment means—\n(a) an assessment, reassessment or compromise assessment of the\ntax liability of a person under a tax law, made by the\ncommissioner under part 3; or\n(b) an assessment substituted by the ACAT on review under part 10.\nassessment amount, for a corporation, for division 7.2 (Recovery of\ntax from directors of corporations)—see section 56A.\nat premises, for division 9.2A (Authorised valuers)—see\nsection 90A.\nauthorised officer means an authorised officer under section 79.\nauthorised valuer means an authorised valuer appointed under\nsection 90B.\nbeneficial organisation determination means a determination made\nunder section 18F (Beneficial organisation determinations—\ndecision).\nbusiness means—\n(a) a profession or trade; or\n(b) any other activity carried on for fee or reward; or\n(c) the activity of employing people to perform duties in connection\nwith another business; or\n(d) the carrying on of a trust;\nwhether carried on by 1 person or 2 or more people together.\ncharitable organisation, for a tax law—see section 18B.\ncommissioner means the Commissioner for Australian Capital\nTerritory Revenue mentioned in section 73.\ncommissioner-reviewable decision, for division 10.2 (Notification\nand review of decisions)—see section 107.\ncorporation—see the Corporations Act, section 57A.\n\ndeferral scheme, for division 11.5A (Revenue measures—deferral,\nexemption and rebate schemes)—see section 137D (1).\ndirector, in relation to a body corporate, includes a person occupying\nor acting in a position with responsibility for the direction of the body,\nby whatever name called and whether or not validly appointed to\noccupy, or duly authorised to act in, the position.\nNote Document is defined in the Legislation Act, dict, pt 1, and includes\ninformation in electronic form.\nexcluded organisation, for part 3A (Charitable organisations)—see\nsection 18C.\nexemption scheme, for division 11.5A (Revenue measures—deferral,\nexemption and rebate schemes)—see section 137E (1).\ninterest rate means the interest rate set under section 26.\ninternally reviewable decision, for division 10.2 (Notification and\nreview of decisions)—see section 107.\nmarket rate component, in relation to interest for a day—see\nsection 26 (2).\nobjection means an objection made under section 100.\noccupier, of premises, for division 9.2A (Authorised valuers)—see\nsection 90A.\norganisation, for part 3A (Charitable organisations)—see\nsection 18A.\nowner, of a parcel of land, for division 7.3 (Tax in arrears—recovery\nmeasures)—see section 56G.\nparcel, of land, for division 7.3 (Tax in arrears—recovery\nmeasures)—see section 56G.\npremises includes land, a vehicle, a vessel and an aircraft.\npremium component, in relation to interest—see section 26 (3).\n\npublic officer means the public officer of a body appointed under\nsection 117.\nrebate scheme, for division 11.5A (Revenue measures—deferral,\nexemption and rebate schemes)—see section 137F (1).\nreciprocating jurisdiction means a jurisdiction, being the\nCommonwealth, a State or another Territory, under a law of which a\ntax officer of the jurisdiction is authorised to give to the\ncommissioner, for the purposes of the administration of a tax law of\nthe ACT, information within the knowledge of the tax officer.\nrecord means a record in any form of document.\nreturn means a return, statement, application, report or other record\nthat—\n(a) is required or authorised under a tax law to be lodged by a person\nwith the commissioner or a specified person; and\n(b) is liable to tax or records matters in relation to which there is or\nmay be a tax liability.\nrevenue amount means an amount of money paid voluntarily or\nunder compulsion as a tax (including penalty tax).\nreviewable decision, for division 10.2 (Notification and review of\ndecisions)—see section 107A.\nscheme, for division 11.5A (Revenue measures—deferral, exemption\nand rebate schemes)—see section 137A.\ntax means a tax, duty or levy under a tax law, and includes—\n(a) interest and penalty tax under part 5; and\n(b) any other amount paid or payable by a taxpayer to the\ncommissioner under a tax law.\ntax default means a failure by a taxpayer to pay, in accordance with\na tax law, the whole or part of tax that the taxpayer is liable to pay.\n\ntax law—\n(a) in relation to the ACT—see section 4; and\n(b) in relation to another jurisdiction—means a law of that\njurisdiction that relates to the imposition of a tax, duty or levy.\ntax offence means an offence against a tax law.\ntax officer—\n(a) for this Act, means—\n(i) the commissioner; or\n(ii) an authorised officer; or\n(iii) an authorised valuer; or\n(iv) anyone else engaged (whether as an officer or employee or\notherwise) in the administration or enforcement of a tax\nlaw; and\n(b) for division 9.4 (Secrecy)—see section 94.\ntaxpayer means a person who has been assessed as liable to pay an\namount of tax, who has paid an amount as tax or who is liable or may\nbe liable to pay tax.\nunder treasurer means the person exercising the functions of the\nunder treasurer in the public service.\n\nAbout the endnotes 1\n1 About the endnotes\nAmending and modifying laws are annotated in the legislation history and the\namendment history. Current modifications are not included in the republished law\nbut are set out in the endnotes.\nNot all editorial amendments made under the Legislation Act 2001, part 11.3 are\nannotated in the amendment history. Full details of any amendments can be\nobtained from the Parliamentary Counsel’s Office.\nUncommenced amending laws are not included in the republished law. The details\nof these laws are underlined in the legislation history. Uncommenced expiries are\nunderlined in the legislation history and amendment history.\nIf all the provisions of the law have been renumbered, a table of renumbered\nprovisions gives details of previous and current numbering.\nThe endnotes also include a table of earlier republications.\n2 Abbreviation key\nA = Act NI = Notifiable instrument\nAF = Approved form o = order\nam = amended om = omitted/repealed\namdt = amendment ord = ordinance\nAR = Assembly resolution orig = original\nch = chapter par = paragraph/subparagraph\nCN = Commencement notice pres = present\ndef = definition prev = previous\nDI = Disallowable instrument (prev...) = previously\ndict = dictionary pt = part\ndisallowed = disallowed by the Legislative r = rule/subrule\nAssembly reloc = relocated\ndiv = division renum = renumbered\nexp = expires/expired R[X] = Republication No\nGaz = gazette RI = reissue\nhdg = heading s = section/subsection\nIA = Interpretation Act 1967 sch = schedule\nins = inserted/added sdiv = subdivision\nLA = Legislation Act 2001 SL = Subordinate law\nLR = legislation register sub = substituted\nLRA = Legislation (Republication) Act 1996 underlining = whole or part not commenced\nmod = modified/modification or to be expired\n\nTaxation Administration Act 1999 A1999-4\nnotified 1 March 1999 (Gaz 1999 No S8)\ncommenced 1 March 1999 (s 2)\nas amended by\nAmbulance Service Levy (Amendment) Act 1999 A1999-37 s 6\nnotified 12 July 1999 (Gaz 1999 No S44)\ncommenced 1 July 1999 (s 2)\nRevenue Legislation Amendment Act 1999 A1999-38 pt 4\nnotified 12 July 1999 (Gaz 1999 No S44)\ncommenced 1 July 1999 (s 2)\nTaxation Administration Transitional Regulations SL1999-12\nnotified 14 July 1999 (Gaz 1999 No 28)\ncommenced 1 March 1999 (s 2)\nLaw Reform (Miscellaneous Provisions) Act 1999 A1999-66 sch 3\nnotified 10 November 1999 (Gaz 1999 No 45)\ncommenced 10 November 1999 (s 2)\nEmergency Management Act 1999 A1999-76 s 82\nnotified 23 December 1999 (Gaz 1999 No S65)\nss 1, 2 and 82 commenced 23 December 1999 (s 2 (1); but see\ns 82 (7))\namendments by s 82 (7) commenced 1 January 2000 (s 82 (7) and see\nGaz 1999 No S69)\nTobacco Amendment Act 2000 A2000-16 sch 3 pt 1\nnotified 20 April 2000 (Gaz 2000 No 16)\ns 1, s 2 commenced 20 April 2000 (IA s 10B)\nsch 3 pt 1 commenced 1 July 2000 (s 2 (3))\nTaxation Administration Amendment Act 2000 A2000-47\nnotified 28 September 2000 (Gaz 2000 No 39)\ncommenced 28 September 2000 (s 2)\n\nStatute Law Amendment Act 2000 A2000-80 amdt 3.24\nnotified 21 December 2000 (Gaz 2000 No S69)\ncommenced 21 December 2000 (s 2)\nLegislation (Consequential Amendments) Act 2001 A2001-44 pt 378\nnotified 26 July 2001 (Gaz 2001 No 30)\ns 1, s 2 commenced 26 July 2001 (IA s 10B)\npt 378 commenced 12 September 2001 (s 2 and see Gaz 2001\nNo S65)\nRace and Sports Bookmaking Act 2001 A2001-49 sch 2 pt 5\nnotified 12 July 2001 (Gaz 2001 No 28)\ns 1, s 2 commenced 12 July 2001 (IA s 10B)\nsch 2 pt 5 commenced 7 September 2001 (s 2 and Gaz 2001 No S68)\nDuties Amendment Act 2001 (No 2) A2001-55 sch 1 pt 3\nnotified 15 August 2001 (Gaz 2001 No S57)\ncommenced 15 August 2001 (s 2)\nStatute Law Amendment Act 2001 (No 2) A2001-56 pt 3.47\nnotified 5 September 2001 (Gaz 2001 No S65)\ns 1, s 2 commenced 5 September 2001 (Gaz 2001 No S65)\namdts 3.476, 3.478-3.481 commenced 12 September 2001 (s 2 (2))\npt 3.47 remainder commenced 5 September 2001 (s 2 (1))\nTreasury Legislation Amendment Act 2002 A2002-7 pt 2\nnotified LR 17 April 2002\ns 1, s 2 commenced 17 April 2002 (LA s 75)\npt 2 commenced 1 July 2002 (s 2 (2))\nLegislation Amendment Act 2002 A2002-11 pt 2.46\nnotified LR 27 May 2002\ns 1, s 2 commenced 27 May 2002 (LA s 75)\npt 2.46 commenced 28 May 2002 (s 2 (1))\nCriminal Code 2002 A2002-51 pt 1.22\nnotified LR 20 December 2002\ns 1, s 2 commenced 20 December 2002 (LA s 75 (1))\npt 1.22 commenced 1 January 2003 (s 2 (1))\n\nDuties Amendment Act 2003 A2003-1 s 18\nnotified LR 3 March 2003\ns 1, s 2 commenced 3 March 2003 (LA s 75 (1))\ns 18 commenced 4 March 2003 (s 2)\nStatute Law Amendment Act 2003 (No 2) A2003-56 sch 3 pt 3.27\nnotified LR 5 December 2003\ns 1, s 2 commenced 5 December 2003 (LA s 75 (1))\nsch 3 pt 3.27 commenced 19 December 2003 (s 2)\nAustralian Crime Commission (ACT) Act 2003 A2003-58 sch 1 pt 1.4\nnotified LR 17 December 2003\ns 1, s 2 commenced 17 December 2003 (LA s 75 (1))\nsch 1 pt 1.4 commenced 17 June 2004 (s 2 and LA s 79)\nRevenue Legislation Amendment Act 2003 (No 2) A2003-59 pt 3\nnotified LR 18 December 2003\ns 1, s 2 commenced 18 December 2003 (LA s 75 (1))\npt 3 commenced 19 December 2003 (s 2)\nRates Act 2004 A2004-3 sch 1 pt 1.2\nnotified LR 18 February 2004\ns 1, s 2 commenced 18 February 2004 (LA s 75 (1))\nsch 1 pt 1.2 commenced 1 July 2004 (s 2)\nCriminal Code (Theft, Fraud, Bribery and Related Offences)\nAmendment Act 2004 A2004-15 sch 2 pt 2.89\nnotified LR 26 March 2004\ns 1, s 2 commenced 26 March 2004 (LA s 75 (1))\nsch 2 pt 2.89 commenced 9 April 2004 (s 2 (1))\nEmergencies Act 2004 A2004-28 pt 3.24\nnotified LR 29 June 2004\ns 1, s 2 commenced 29 June 2004 (LA s 75 (1))\npt 3.24 commenced 1 July 2004 (s 2 (1) and CN2004-11)\nRevenue Legislation Amendment Act 2004 A2004-36 pt 3\nnotified LR 30 June 2004\ns 1, s 2 commenced 30 June 2004 (LA s 75 (1))\npt 3 commenced 1 July 2004 (s 2)\n\nRevenue Legislation Amendment Act 2004 (No 2) A2004-43 pt 3\nnotified LR 11 August 2004\ns 1, s 2 commenced 11 August 2004 (LA s 75 (1))\npt 3 commenced 12 August 2004 (s 2)\nFinancial Management Legislation Amendment Act 2005 A2005-52\nsch 1 pt 1.21\nnotified LR 26 October 2005\ns 1, s 2 commenced 26 October 2005 (LA s 75 (1))\nsch 1 pt 1.21 commenced 1 January 2006 (s 2 (2))\nWorkers Compensation Amendment Act 2006 A2006-4 sch 2 pt 2.3\nnotified LR 22 February 2006\ns 1, s 2 commenced 22 February 2006 (LA s 75 (1))\nsch 2 pt 2.3 commenced 1 July 2006 (s 2 (2))\nSentencing Legislation Amendment Act 2006 A2006-23 sch 1 pt 1.36\nnotified LR 18 May 2006\ns 1, s 2 commenced 18 May 2006 (LA s 75 (1))\nsch 1 pt 1.36 commenced 2 June 2006 (s 2 (1) and see Crimes\n(Sentence Administration) Act 2005 A2005-59 s 2, Crimes\n(Sentencing) Act 2005 A2005-58, s 2 and LA s 79)\nRevenue Legislation Amendment Act 2006 (No 2) A2006-32 pt 4\nnotified LR 30 August 2006\ns 1, s 2 commenced 30 August 2006 (LA s 75 (1))\npt 4 commenced 31 August 2006 (s 2)\nRevenue Legislation Amendment Act 2006 (No 3) A2006-37 pt 3\nnotified LR 26 September 2006\ns 1, s 2 commenced 26 September 2006 (LA s 75 (1))\npt 3 commenced 27 September 2006 (s 2)\nStatute Law Amendment Act 2006 A2006-42 sch 3 pt 3.21\nnotified LR 26 October 2006\ns 1, s 2 taken to have commenced 12 November 2005 (LA s 75 (2))\nsch 3 pt 3.21 commenced 16 November 2006 (s 2 (1))\nUtilities (Network Facilities Tax) Act 2006 A2006-58 s 15\nnotified LR 20 December 2006\ns 1, s 2 commenced 20 December 2006 (LA s 75 (1))\ns 15 commenced 21 December 2006 (s 2)\n\nUtilities (Energy Industry Levy) Amendment Act 2007 A2007-13 s 9\nnotified LR 13 June 2007\ns 1, s 2 commenced 13 June 2007 (LA s 75 (1))\ns 9 commenced 9 July 2007 (s 2 and CN2007-7)\nLand Tax (Interest and Penalty) Amendment Act 2007 A2007-20 s 5\nnotified LR 14 June 2007\ns 1, s 2 commenced 14 June 2007 (LA s 75 (1))\ns 5 commenced 15 June 2007 (s 2)\nStatute Law Amendment Act 2007 (No 3) A2007-39 sch 3 pt 3.26\nnotified LR 6 December 2007\ns 1, s 2 commenced 6 December 2007 (LA s 75 (1))\nsch 3 pt 3.26 commenced 27 December 2007 (s 2)\nPayroll Tax Amendment Act 2008 A2008-2 sch 1\nnotified LR 17 March 2008\ns 1, s 2 commenced 17 March 2008 (LA s 75 (1))\nsch 1 commenced 1 July 2008 (s 2 and CN2008-9)\nLand Rent Act 2008 A2008-16 sch 1 pt 1.4\nnotified LR 30 June 2008\ns 1, s 2 commenced 30 June 2008 (LA s 75 (1))\nsch 1 pt 1.4 commenced 1 July 2008 (s 2 and CN2008-10)\nACT Civil and Administrative Tribunal Legislation Amendment\nAct 2008 (No 2) A2008-37 sch 1 pt 1.97\nnotified LR 4 September 2008\ns 1, s 2 commenced 4 September 2008 (LA s 75 (1))\nsch 1 pt 1.97 commenced 2 February 2009 (s 2 (1) and see ACT Civil\nand Administrative Tribunal Act 2008 A2008-35, s 2 (1) and CN2009-2)\nStatute Law Amendment Act 2009 A2009-20 sch 3 pt 3.69\nnotified LR 1 September 2009\ns 1, s 2 commenced 1 September 2009 (LA s 75 (1))\nsch 3 pt 3.69 commenced 22 September 2009 (s 2)\nStatute Law Amendment Act 2009 (No 2) A2009-49 sch 3 pt 3.72\nnotified LR 26 November 2009\ns 1, s 2 commenced 26 November 2009 (LA s 75 (1))\nsch 3 pt 3.72 commenced 17 December 2009 (s 2)\n\nWorkers Compensation Amendment Act 2009 A2009-56 pt 4\nnotified LR 16 December 2009\ns 1, s 2 commenced 16 December 2009 (LA s 75 (1))\npt 4 commenced 17 December 2009 (s 2 (2))\nRevenue Legislation Amendment Act 2010 A2010-1 pt 3\nnotified LR 16 February 2010\ns 1, s 2 commenced 16 February 2010 (LA s 75 (1))\npt 3 commenced 17 February 2010 (s 2)\nPayroll Tax Act 2011 A2011-18 sch 4 pt 4.2\nsch 4 pt 4.2 commenced 1 July 2011 (s 2)\nPlanning and Development (Lease Variation Charges) Amendment\nAct 2011 A2011-19 sch 1 pt 1.1\nsch 1 pt 1.1 commenced 1 July 2011 (s 2)\nAdministrative (One ACT Public Service Miscellaneous Amendments)\nAct 2011 A2011-22 sch 1 pt 1.145\nsch 1 pt 1.145 commenced 1 July 2011 (s 2 (1))\nTaxation Administration Amendment Act 2012 A2012-39\nnotified LR 29 August 2012\ns 1, s 2 commenced 29 August 2012 (LA s 75 (1))\nremainder commenced 30 August 2012 (s 2)\nStatute Law Amendment Act 2013 (No 2) A2013-44 sch 3 pt 3.22\nnotified LR 11 November 2013\ns 1, s 2 commenced 11 November 2013 (LA s 75 (1))\nsch 3 pt 3.22 commenced 25 November 2013 (s 2)\nStatute Law Amendment Act 2015 A2015-15 sch 3 pt 3.53\nnotified LR 27 May 2015\ns 1, s 2 commenced 27 May 2015 (LA s 75 (1))\nsch 3 pt 3.53 commenced 10 June 2015 (s 2)\n\nRevenue (Charitable Organisations) Legislation Amendment Act 2015\nA2015-48 pt 5\nnotified LR 24 November 2015\ns 1, s 2 commenced 24 November 2015 (LA s 75 (1))\npt 5 commenced 25 November 2015 (s 2)\nRevenue Legislation Amendment Act 2015 A2015-49 pt 8\nnotified LR 24 November 2015\ns 1, s 2 commenced 24 November 2015 (LA s 75 (1))\npt 8 commenced 25 November 2015 (s 2)\nRevenue Legislation Amendment Act 2016 A2016-47 pt 4\nnotified LR 22 August 2016\ns 1, s 2 commenced 22 August 2016 (LA s 75 (1))\npt 4 commenced 1 September 2016 (s 2)\nPublic Sector Management Amendment Act 2016 A2016-52 sch 1\npt 1.60\nnotified LR 25 August 2016\ns 1, s 2 commenced 25 August 2016 (LA s 75 (1))\nsch 1 pt 1.60 commenced 1 September 2016 (s 2)\nRevenue Legislation Amendment Act 2017 A2017-1 sch 1 pt 1.11\nnotified LR 22 February 2017\ns 1, s 2 commenced 22 February 2017 (LA s 75 (1))\nsch 1 pt 1.11 commenced 18 September 2017 (s 2 (1) and CN2017-5)\nRevenue Legislation Amendment Act 2018 A2018-2 sch 1 pt 1.9\nnotified LR 28 February 2018\ns 1, s 2 commenced 28 February 2018 (LA s 75 (1))\nsch 1 pt 1.9 commenced 1 March 2018 (s 2)\nPlanning and Development (Lease Variation Charge Deferred\nPayment Scheme) Amendment Act 2018 A2018-16 sch 1 pt 1.4\nnotified LR 16 May 2018\ns 1, s 2 commenced 16 May 2018 (LA s 75 (1))\nsch 1 pt 1.4 commenced 17 May 2018 (s 2)\nBetting Operations Tax Act 2018 A2018-35 pt 4\nnotified LR 26 September 2018\ns 1, s 2 commenced 26 September 2018 (LA s 75 (1))\npt 4 commenced 1 January 2019 (s 2)\n\nIntegrity Commission Act 2018 A2018-52 sch 1 pt 1.21 (as am by\nA2019-18 s 4)\nnotified LR 11 December 2018\ns 1, s 2 commenced 11 December 2018 (LA s 75 (1))\nsch 1 pt 1.21 commenced 1 December 2019 (s 2 (2) (a) as am by\nA2019-18 s 4)\nRevenue Legislation Amendment Act 2019 A2019-7 sch 1 pt 1.7\nnotified LR 27 March 2019\ns 1, s 2 commenced 27 March 2019 (LA s 75 (1))\namdt 1.45, amdt 1.46 commenced 1 July 2019 (s 2 (2))\nsch 1 pt 1.7 remainder commenced 28 March 2019 (s 2 (1))\nIntegrity Commission Amendment Act 2019 A2019-18 s 4\nnotified LR 14 June 2019\ns 1, s 2 commenced 14 June 2019 (LA s 75 (1))\ns 3, s 4 commenced 15 June 2019 (s 2 (1))\nNote This Act only amends the Integrity Commission Act 2018\nA2018-52.\nRevenue Legislation Amendment Act 2019 (No 2) A2019-46 pt 7\nnotified LR 9 December 2019\ns 1, s 2 commenced 9 December 2019 (LA s 75 (1))\npt 7 commenced 10 December 2019 (s 2 (1))\nCOVID-19 Emergency Response Legislation Amendment Act 2020\nA2020-14 sch 1 pt 1.29\nnotified LR 13 May 2020\ns 1, s 2 taken to have commenced 30 March 2020 (LA s 75 (2))\nsch 1 pt 1.29 commenced 14 May 2020 (s 2 (1))\nRevenue Legislation Amendment Act 2021 A2021-10 sch 1 pt 1.7\nnotified LR 19 May 2021\ns 1, s 2 commenced 19 May 2021 (LA s 75 (1))\nsch 1 pt 1.7 commenced 20 May 2021 (s 2 (1))\nStatute Law Amendment Act 2021 A2021-12 sch 3 pt 3.56\nnotified LR 9 June 2021\ns 1, s 2 commenced 9 June 2021 (LA s 75 (1))\nsch 3 pt 3.56 commenced 23 June 2021 (s 2 (1))\n\nOperational Efficiencies (COVID-19) Legislation Amendment Act 2021\nA2021-24 pt 12\nnotified LR 13 October 2021\ns 1, s 2 taken to have commenced 8 October 2021 (LA s 75 (2))\npt 12 commenced 14 October 2021 (s 2 (1))\nPlanning (Consequential Amendments) Act 2023 A2023-36 sch 1\npt 1.61\nnotified LR 29 September 2023\ns 1, s 2 commenced 29 September 2023 (LA s 75 (1))\nsch 1 pt 1.61 commenced 27 November 2023 (s 2 (1) and see\nPlanning Act 2023 A2023-18, s 2 (2) and CN2023-10)\nRevenue Legislation Amendment Act 2023 [No 2] A2023-47 pt 4\nnotified LR 15 November 2023\ns 1, s 2 commenced 15 November 2023 (LA s 75 (1))\npt 4 commenced 1 July 2024 (s 2)\nCrimes Legislation Amendment Act 2024 (No 2) A2024-16 sch 1 pt 1.3\nnotified LR 19 April 2024\ns 1, s 2 commenced 19 April 2024 (LA s 75 (1))\nsch 1 pt 1.3 commenced 26 April 2024 (s 2)\nShort-Term Rental Accommodation Levy Act 2025 A2025-12 pt 6\nnotified LR 26 May 2025\ns 1, s 2 commenced 26 May 2025 (LA s 75 (1))\npt 6 commenced 1 July 2025 (s 2 (1))\nStatute Law Amendment Act 2025 A2025-29 sch 3 pt 3.90, sch 4\npt 4.171\nnotified LR 6 November 2025\ns 1, s 2 commenced 6 November 2025 (LA s 75 (1))\nsch 3 pt 3.90, sch 4 pt 4.171 commenced 26 November 2025 (s 2 (3),\n(9))\n\ns 2 om A2001-44 amdt 1.3975\nins A2003-56 amdt 3.260\nam A2008-2 amdt 1.1\nDefinitions for Act\ns 3 am A2001-56 amdt 3.476, amdt 3.478, amdt 3.479\ndefs reloc to dict A2003-56 amdt 3.259\nom A2003-56 amdt 3.260\ndef determined fee ins A1999-38 s 16\nom A2001-44 amdt 1.3976\ndef function om A2003-56 amdt 3.257\ndef penalty unit om A2001-56 amdt 3.477\ndef tax officer om A2003-56 amdt 3.258\nNotes\ns 3A ins A2001-56 amdt 3.480\nMeaning of tax law\ns 4 am A1999-76 s 82 (7); A2000-16 sch 3 pt 1; A2001-49 amdt\n2.30; pars renum R2 LA (see A2001-49 amdt 2.31);\nA2003-56 amdt 3.261; A2003-59 s 7; pars renum R7 LA (see\nA2003-59 s 8); A2004-3 amdt 1.2, amdt 1.3; pars renum R11\nLA (see A2004-3 amdt 1.4); A2004-28 amdt 3.67; A2006-42\namdt 3.202; A2006-58 s 15; pars renum R19 LA; A2007-13\ns 9; pars renum R21 LA; A2008-16 amdt 1.15; pars renum\nR23 LA; A2011-18 amdt 4.2; A2011-19 amdt 1.1; pars renum\nR28 LA; A2017-1 amdt 1.114; pars renum R34 LA; A2018-2\namdt 1.23; pars renum R35 LA; A2018-35 s 16; pars renum\nR37 LA;\nA2023-36 amdt 1.339; A2025-12 s 23; pars renum R51 LA\nAct binds Territory\ns 5 sub A2002-11 amdt 2.92\nOffences against Act—application of Criminal Code etc\ns 5A ins A2006-23 amdt 1.297\nam A2018-2 amdt 1.24\nPurpose of Act and relationship with other tax laws\ns 6 am A2008-2 amdt 1.2; pars renum R23 LA; A2015-15\namdt 3.212, amdt 3.213; A2020-14 amdt 1.133; A2021-24\ns 27, s 28\nTax avoidance schemes made ineffective\ns 8 am A2003-56 amdt 3.262, amdt 3.263; ss renum R7 LA (see\nA2003-56 amdt 3.264); A2008-37 amdt 1.450\n\nReassessment\ns 9 am A2015-48 s 14, s 15\nNotice of assessment, reassessment or withdrawal of assessment\ns 14 am A2001-44 amdt 1.3977, amdt 1.3978; A2008-37\namdt 1.451; A2015-49 s 37\nNotice of assessment—multiple blocks or sections in parcel\ns 14A ins A2018-2 amdt 1.25\nCharitable organisations\npt 3A hdg ins A2015-48 s 16\nPreliminary\ndiv 3A.1 hdg ins A2015-48 s 16\nMeaning of organisation—pt 3A\ns 18A ins A2015-48 s 16\nMeaning of charitable organisation\ns 18B ins A2015-48 s 16\nMeaning of excluded organisation—pt 3A\ns 18C ins A2015-48 s 16\nDetermining the purpose of organisation\ns 18D ins A2015-48 s 16\nBeneficial organisation determinations\ndiv 3A.2 hdg ins A2015-48 s 16\nBeneficial organisation determinations—application\ns 18E ins A2015-48 s 16\nBeneficial organisation determinations—decision\ns 18F ins A2015-48 s 16\nBeneficial organisation determinations—effect\ns 18G ins A2015-48 s 16\nam A2018-2 amdt 1.26; pars renum R35 LA\nApplication for refund\ns 19A ins A2010-1 s 7\nam A2021-12 amdt 3.168\nOffset of refund against other tax liability\ns 20 am A2004-3 amdt 1.5\nJudgments for the recovery of revenue amounts\ns 22 am A2003-56 amdt 3.265\nNo recovery of revenue amounts following non-legislative change in law\ns 23 am A2003-56 amdt 3.266\n\nInterest\ndiv 5.1 hdg (prev pt 5 div 1 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nInterest rate\ns 26 am A2000-47 s 4; A2001-44 amdt 1.3979, amdt 1.3980;\nss renum R2 LA (see A2001-44 amdt 1.3981); A2002-7 s 5,\ns 6; ss renum R4 LA (see A2002-7 s 7); table renum R10 LA\nNo interest imposed if amount would be small\ns 27 om A2000-47 s 5\nins A2017-1 amdt 1.115\nRemission of interest\ns 29 am A2008-37 amdt 1.452; A2015-49 s 38\nsub A2019-7 amdt 1.44\nPenalty tax\ndiv 5.2 hdg (prev pt 5 div 2 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nPenalty tax in relation to certain tax defaults\ns 30 am A2007-20 s 5\nAmount of penalty tax\ns 31 am A2000-47 s 6; ss renum R3 LA; A2008-37 amdt 1.453;\nA2019-7 amdt 1.45; ss renum R39 LA\nIncrease in penalty tax for concealment\ns 34 am A2000-47 s 7; A2003-56 amdt 3.267, amdt 3.268; table\nrenum R10 LA; A2008-37 amdt 1.454; A2015-49 s 39;\nA2016-47 s 28; A2019-7 amdt 1.46\nMinimum amount of penalty tax\ns 35 om A2000-47 s 8\nins A2017-1 amdt 1.116\nTime for payment of penalty tax\ns 36 am A2019-7 amdt 1.47\nRemission of penalty tax\ns 37 am A2008-37 amdt 1.455\nsub A2019-7 amdt 1.48\nGeneral\ndiv 6.1 hdg (prev pt 6 div 1 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nForm of returns\ns 38 om A2001-44 amdt 1.3982\nTime of lodgment\ns 39 am A2001-56 amdt 3.481; A2001-44 amdt 1.3983; A2002-11\namdt 2.93; A2021-12 amdt 3.168\n\nVariation of time for lodgment of return or of period covered by return\ns 40 am A2008-37 amdt 1.456, amdt 1.457; A2011-18 amdt 4.3;\nA2013-44 amdt 3.194\nSpecial arrangements for making returns and paying tax\ndiv 6.2 hdg (prev pt 6 div 2 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nSpecial arrangements for classes of people\ns 42 am A2001-55 amdt 1.9; ss renum R2 LA (see A2001-55\namdt 1.10); A2001-44 amdt 1.3984, amdt 1.3985; A2003-1\ns 18; A2006-42 amdt 3.204; A2013-44 amdt 3.194; A2017-1\namdt 1.117; ss renum R34 LA; A2025-29 amdt 4.172\nSpecial arrangements for individual applicants\ns 43 am A2001-55 amdt 1.9; ss renum R2 LA (see A2001-55\namdt 1.10); A2001-44 amdt 1.3986; A2003-1 s 18;A2008-37\namdt 1.458; A2017-1 amdt 1.118; ss renum R34 LA;\nA2021-12 amdt 3.168\nConditions of approval\ns 44 am A2008-37 amdt 1.459; A2017-1 amdt 1.119; pars renum\nR34 LA\nVariation and cancellation of approvals\ns 45 am A2008-37 amdt 1.460; A2016-47 s 37\nStamping of instruments\ns 47 om A2017-1 amdt 1.120\nGeneral\ndiv 7.1 hdg ins A2004-43 s 6\nCosts of recovery are payable to the commissioner\ns 49 am A2009-20 amdt 3.195\nArrangements for payment of tax\ns 52 am A2008-37 amdt 1.461\nCollection of tax from third parties\ns 54 am A2013-44 amdt 3.194; A2016-47 s 37; A2019-46 s 41\nMoney held for nonresidents\ns 55 am A2016-47 s 37\nRecovery of tax from directors of corporations\ndiv 7.2 hdg ins A2004-43 s 7\nDefinitions for div 7.2\ns 56A ins A2004-43 s 7\nLiability of directors and former directors for amounts of tax\ns 56B ins A2004-43 s 7\n\nFailure to comply with arrangement for payment\ns 56C ins A2004-43 s 7\nRight of indemnity of director or former director\ns 56D ins A2004-43 s 7\nDefence to proceeding for recovery of tax from director or former director\ns 56E ins A2004-43 s 7\nTax in arrears—recovery measures\ndiv 7.3 hdg ins A2015-49 s 40\nsub A2019-7 amdt 1.49\nApplication—div 7.3\ns 56F ins A2015-49 s 40\nam A2017-1 amdt 1.121; pars renum R34 LA; am A2018-16\namdt 1.5; pars renum R36 LA; A2023-36 amdt 1.340\nDefinitions—div 7.3\ns 56G ins A2015-49 s 40\ndef declared land sublease ins A2015-49 s 40\nsub A2023-36 amdt 1.341\ndef dutiable transaction ins A2017-1 amdt 1.125\ndef owner ins A2015-49 s 40\nam A2017-1 amdt 1.122\ndef parcel ins A2015-49 s 40\nam A2017-1 amdt 1.123\ndef property transferred ins A2017-1 amdt 1.125\ndef tax payable ins A2017-1 amdt 1.124\ndef transferee ins A2017-1 amdt 1.125\nTax payable is charge on land\ns 56H ins A2015-49 s 40\nam A2017-1 amdt 1.126; pars renum R34 LA; A2018-16\namdt 1.6; A2019-7 amdts 1.50-1.52; ss renum R38 LA;\nA2019-46 s 42, s 43; A2021-10 amdts 1.32-1.35; ss, pars\nrenum R44 LA; A2023-36 amdt 1.342; A2025-29 amdt 4.172\nRecovery of tax from mortgagee\ns 56HA ins A2019-7 amdt 1.53\nam A2023-47 s 35; ss renum R50 LA\nNotice of tax in arrears\ns 56I ins A2015-49 s 40\nSale of land for nonpayment of tax\ns 56J ins A2015-49 s 40\nam A2019-7 amdt 1.54\n\nApplication may relate to more than one parcel\ns 56K ins A2015-49 s 40\nam A2019-7 amdt 1.55\nCreation of charge on other land\ns 56L hdg sub A2021-10 amdt 1.36\ns 56L ins A2019-7 amdt 1.56\nam A2021-10 amdts 1.37-1.40; A2025-29 amdt 4.172\nRegistered charge on other land takes priority\ns 56M ins A2019-7 amdt 1.56\nam A2021-10 amdt 1.41, amdt 1.42; pars renum R44 LA;\nA2023-36 amdt 1.343\nRecovery of tax from mortgagee of other land\ns 56N ins A2019-7 amdt 1.56\nam A2023-47 s 36; ss renum R50 LA\nRecord keeping\ndiv 8.1 hdg (prev pt 8 div 1 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nRequirement to keep proper records\ns 57 sub A2006-37 s 18\nGeneral offences\ndiv 8.2 hdg (prev pt 8 div 2 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nGiving false or misleading information\ns 66 om A2004-15 amdt 2.181\nFailure to lodge documents\ns 67 am A2003-56 amdt 3.269; A2017-1 amdt 1.127\nSupplementary offence provisions\ndiv 8.3 hdg (prev pt 8 div 3 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nPenalties for second and subsequent offences against certain provisions\ns 70 am A2002-51 amdt 1.46; A2004-15 amdt 2.182, amdt 2.183;\npars renum R9 LA; A2006-23 amdt 1.298, amdt 1.299;\nA2009-20 amdt 3.196; A2025-29 amdt 3.320, amdt 3.321\nOrders to comply with requirements\ns 71 sub A2006-23 amdt 1.300\nam A2016-47 s 29; A2017-1 amdt 1.128\nOrders to pay additional amounts\ns 72 am A2004-15 amdt 2.184\nTax officers\ndiv 9.1 hdg (prev pt 9 div 1 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nAppointment of acting commissioner\ns 73A ins A2015-49 s 41\n\nCommissioner authorised to exercise functions of Territory taxation officer\nunder Commonwealth Act\ns 75 sub A2012-39 s 4\nOther staff\ns 76 om A2016-52 amdt 1.159\nUse of consultants and contractors\ns 77 am A2016-52 amdt 1.160\nDelegation by commissioner\ns 78 am SL1999-12 reg 3; A1999-66 sch 3; A2003-56 amdt 3.270,\namdt 3.271\nIdentity cards for authorised officers\ns 80 am A2001-44 amdt 1.3987, amdt 1.3988; A2021-12\namdt 3.168\nPersonal liability\ns 81 am A2003-56 amdt 3.272\nPowers of investigation\ndiv 9.2 hdg (prev pt 9 div 2 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nPower to require information, instruments or records or attendance for\nexamination\ns 82 am A2003-56 amdt 3.273; A2013-44 amdt 3.195; A2016-47\ns 37\nPowers of entry and inspection\ns 83 am A2016-47 s 30, s 31\nSearch warrant\ns 84 am A2003-56 amdt 3.274\nFailing to comply with requirement of inspector\ns 88 hdg sub A2004-15 amdt 2.185\ns 88 am A2003-56 amdt 3.275; A2004-15 amdt 2.186; ss renum R9\nLA (see A2004-15 amdt 2.187)\nImpersonating authorised officer\ns 89 om A2004-15 amdt 2.188\nAuthorised valuers\ndiv 9.2A hdg ins A2016-47 s 32\nDefinitions—div 9.2A\ns 90A ins A2016-47 s 32\ndef at ins A2016-47 s 32\ndef occupier ins A2016-47 s 32\nAppointment of authorised valuers\ns 90B ins A2016-47 s 32\n\nAuthorised valuers—functions\ns 90C ins A2016-47 s 32\nam A2023-36 amdt 1.344\nAuthorised valuers—identity cards\ns 90D ins A2016-47 s 32\nam A2021-12 amdt 3.168\nPower to enter premises\ns 90E ins A2016-47 s 32\nam A2023-36 amdt 1.345\nProduction of identity card\ns 90F ins A2016-47 s 32\nConsent to entry\ns 90G ins A2016-47 s 32\nGeneral powers on entry to premises\ns 90H ins A2016-47 s 32\nCooperation with other jurisdictions\ndiv 9.3 hdg (prev pt 9 div 3 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nSecrecy\ndiv 9.4 hdg (prev pt 9 div 4 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nTax officers to respect confidentiality\ns 95 am A2001-44 amdt 1.3989, amdt 1.3990; A2021-12\namdt 3.168\nOther permitted disclosures\ns 97 hdg sub A2004-36 s 7\ns 97 am A2003-58 amdt 1.5; A2005-52 amdt 1.268; A2006-4\namdt 2.4; A2009-20 amdt 3.197; A2009-56 s 55; A2011-22\namdt 1.413; A2019-7 amdt 1.57; pars renum R38 LA;\nA2018-52 amdt 1.104; pars renum R40 LA; A2021-10\namdt 1.43, amdt 1.44; A2024-16 amdt 1.7\nRestrictions on disclosures to courts and tribunals\ns 99 sub A2006-32 s 8\nObjections and reviews\npt 10 hdg sub A2008-37 amdt 1.462\nObjections\ndiv 10.1 hdg (prev pt 10 div 1 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nObjection\ns 100 am A1999-38 s 17; A2001-44 amdt 1.3991; A2004-3 amdt 1.6;\nam A2008-37 amdt 1.463; A2009-20 amdt 3.198; A2016-47\ns 37\n\nTime for lodging objection\ns 102 am A2016-47 s 37\nObjections lodged out of time\ns 103 am A2001-44 amdt 1.3992, amdt 1.3993; A2008-37\namdt 1.464, amdt 1.465\nDetermination of objection\ns 104 am A2008-37 amdt 1.466\nNotice of determination\ns 105 am A2001-44 amdt 1.3994, amdt 1.3995\nsub A2008-37 amdt 1.467\nRecovery of tax pending objection or appeal\ns 106 om A2008-37 amdt 1.467\nAppeals to tribunal\ndiv 10.2 hdg (prev pt 10 div 2 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nsub A2008-37 amdt 1.468\nDefinitions—div 10.2\ns 107 am A2004-3 amdt 1.7\nsub A2008-37 amdt 1.468\ndef commissioner-reviewable decision ins A2008-37\namdt 1.468\ndef internally reviewable decision ins A2008-37 amdt 1.468\nam A2016-47 s 37\nMeaning of reviewable decision etc—div 10.2\ns 107A ins A2008-37 amdt 1.468\nInternal review notices\ns 107B ins A2008-37 amdt 1.468\nReviewable decision notices\ns 108 sub A2008-37 amdt 1.468\nApplications for review\ns 108A ins A2008-37 amdt 1.468\nGrounds of review\ns 108B ins A2008-37 amdt 1.468\nGiving effect to ACAT decision\ns 109 sub A2008-37 amdt 1.468\nInterest\ndiv 10.3 hdg (prev pt 10 div 3 hdg) renum R2 LA (see A2001-55 amdt 1.11)\n\nInterest payable on refunds\ns 111 am A2008-37 amdt 1.469\nBusiness groups\ndiv 11.1 hdg (prev pt 11 div 1 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nom A2008-2 amdt 1.3\nMembership of groups\ns 112 om A2008-2 amdt 1.3\nPrimary groups of corporations\ns 113 om A2008-2 amdt 1.3\nPrimary groups arising from the use of common employees\ns 114 om A2008-2 amdt 1.3\nPrimary groups of commonly controlled businesses\ns 115 om A2008-2 amdt 1.3\nSmaller primary groups are subsumed under larger groups\ns 116 om A2008-2 amdt 1.3\nPublic officer of body corporate\ns 117 am A2009-49 amdt 3.186; A2016-47 s 37\nTreatment of bodies corporate\ndiv 11.2 hdg (prev pt 11 div 2 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nPayments\ndiv 11.3 hdg (prev pt 11 div 3 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nMeans and time of payment\ns 122 am A2006-37 s 19; ss renum R17 LA; A2017-1 amdt 1.129\nNotices and service of documents\ndiv 11.4 hdg (prev pt 11 div 4 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nNotification of decisions\ns 126 om A2008-37 amdt 1.470\nService of documents on commissioner\ns 127 am A2015-15 amdt 3.214, amdt 3.215\nService of documents by commissioner\ns 129 am A2015-15 amdt 3.216, amdt 3.217\nProceedings and evidence\ndiv 11.5 hdg (prev pt 11 div 5 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nJudicial notice of commissioner’s name and signature\ns 130 om A2003-56 amdt 3.276\nRevenue measures—deferral, exemption and rebate schemes\ndiv 11.5A hdg ins A2020-14 amdt 1.134\nsub A2021-24 s 29\n\nDefinitions—div 11.5A\ns 137A ins A2020-14 amdt 1.134\nsub A2021-24 s 30\ndef deferral scheme ins A2021-24 s 30\ndef exemption scheme ins A2021-24 s 30\ndef rebate scheme ins A2021-24 s 30\ndef scheme ins A2021-24 s 30\nApplication—div 11.5A\ns 137B ins A2020-14 amdt 1.134\nam A2021-24 s 31\nMinisterial considerations for determining a scheme—div 11.5A\ns 137C ins A2020-14 amdt 1.134\nom A2021-24 s 32\nDeferral scheme\ns 137D hdg sub A2021-24 s 33\ns 137D ins A2020-14 amdt 1.134\nam A2021-24 s 34; A2025-29 amdt 4.172\nExemption scheme\ns 137E hdg sub A2021-24 s 35\ns 137E ins A2020-14 amdt 1.134\nam A2021-24 ss 36-38; A2025-29 amdt 4.172\nRebate scheme\ns 137F hdg sub A2021-24 s 39\ns 137F ins A2020-14 amdt 1.134\nam A2021-24 s 40; A2025-29 amdt 4.172\nExpiry—div 11.5A\ns 137G ins A2020-14 amdt 1.134\nom A2021-24 s 41\nMiscellaneous\ndiv 11.6 hdg (prev pt 11 div 6 hdg) renum R2 LA (see A2001-55 amdt 1.11)\nDetermination of amounts payable under tax laws\ns 139 am A1999-37 s 6; A1999-76 s 82 (7); A2001-44 amdt 1.3996,\namdt 1.3997; A2006-42 amdt 3.204, A2007-39 amdt 3.122;\nA2008-16 amdt 1.16; A2009-20 amdt 3.199;\nA2025-29 amdt 4.172\nDetermination of fees\ns 139A ins A1999-38 s 18\nsub A2001-44 amdt 1.3998\nam A2006-42 amdt 3.204; A2025-29 amdt 4.172\nApplication—amendment by Taxation Administration Amendment Act 2000\ns 139B ins A2000-47 s 9\nexp 28 September 2002 (s 139B (2))\n\nApproved forms\ns 139C ins A2001-44 amdt 1.3999\nam A2006-42 amdt 3.204\nom A2021-12 amdt 3.169\nRegulation-making power\ns 140 sub A2001-44 amdt 1.4000\nTransitional\npt 12 hdg ins A2000-80 amdt 3.24\nInvestigations and legal proceedings\ns 141 ins A1999-38 s 19\nexp 31 July 1999 (s 141 (2))\nins A2000-80 amdt 3.24\nInterest and penalty tax\ns 142 ins A2000-80 amdt 3.24\nAssessments and payments\ns 143 ins A2000-80 amdt 3.24\nApplication of secrecy provisions to former Act\ns 143A ins A2003-59 s 9\nExpiry of pt 12\ns 144 ins A2000-80 amdt 3.24\nam A2001-44 amdt 1.4002; A2003-59 s 10, s 11\nTransitional—Revenue (Charitable Organisations) Legislation Amendment\nAct 2015\npt 20 hdg ins A2015-48 s 17\nMeaning of commencement day—pt 20\ns 300 ins A2015-48 s 17\nReassessment for certain organisations\ns 301 ins A2015-48 s 17\n\nExpiry—pt 20\ns 302 ins A2015-48 s 17\nTransitional—Operational Efficiencies (COVID-19) Legislation Amendment\nAct 2021\npt 21 hdg ins A2021-24 s 42\nDefinitions—pt 21\ns 303 ins A2021-24 s 42\nEffect of Taxation Administration (Payroll Tax) COVID-19 Exemption Scheme\nDetermination 2021 (No 2)\ns 304 ins A2021-24 s 42\nExpiry—pt 21\ns 305 ins A2021-24 s 42\nDecisions reviewable by commissioner and ACAT\nsch 1 hdg sub A2008-37 amdt 1.471\nsch 1 ss renum R13 LA\nam A2008-2 amdt 1.4; A2008-37 amdts 1.472-1.474;\npars renum R24 LA; A2015-48 s 18; pars renum R32 LA;\nA2018-16 amdt 1.7; A2023-36 amdt 1.346\nDecisions reviewable by commissioner only\nsch 2 hdg am A2008-37 amdt 1.475\nsch 2 ss renum R13 LA\nam A2015-49 s 42\ndict ins A2003-56 amdt 3.277\nam A2008-37 amdt 1.476; A2009-20 amdt 3.200; A2009-49\namdt 3.187; A2011-22 amdt 1.414; A2013-44 amdt 3.196;\nA2018-52 amdt 1.105; A2021-10 amdt 1.45; A2025-29 amdt\n3.322\ndef arrangement ins A2004-43 s 8\ndef assessment reloc from s 3 A2003-56 amdt 3.259\nam A2008-37 amdt 1.477\ndef assessment amount ins A2004-43 s 8\ndef at ins A2016-47 s 33\ndef authorised officer reloc from s 3 A2003-56 amdt 3.259\ndef authorised valuer ins A2016-47 s 33\ndef beneficial organisation determination ins A2015-48 s 19\ndef business reloc from s 3 A2003-56 amdt 3.259\ndef charitable organisation ins A2015-48 s 19\n\ndef commissioner reloc from s 3 A2003-56 amdt 3.259\ndef commissioner-reviewable decision ins A2008-37\namdt 1.478\ndef corporation sub A2003-56 amdt 3.256\nreloc from s 3 A2003-56 amdt 3.259\ndef deferral scheme ins A2021-24 s 43\ndef director reloc from s 3 A2003-56 amdt 3.259\ndef excluded organisation ins A2015-48 s 19\ndef exemption scheme ins A2021-24 s 43\ndef group reloc from s 3 A2003-56 amdt 3.259\nom A2008-2 amdt 1.5\ndef identity card reloc from s 3 A2003-56 amdt 3.259\nom A2016-47 s 34\ndef interest rate reloc from s 3 A2003-56 amdt 3.259\ndef internally reviewable decision ins A2008-37 amdt 1.478\ndef lodge reloc from s 3 A2003-56 amdt 3.259\nom A2006-42 amdt 3.203\ndef market rate component sub A2002-7 s 4\nreloc from s 3 A2003-56 amdt 3.259\ndef objection reloc from s 3 A2003-56 amdt 3.259\ndef occupier ins A2016-47 s 35\ndef organisation ins A2015-48 s 19\ndef owner ins A2015-49 s 43\nsub A2019-7 amdt 1.58\ndef parcel ins A2015-49 s 43\nsub A2019-7 amdt 1.58\ndef premises reloc from s 3 A2003-56 amdt 3.259\ndef premium component reloc from s 3 A2003-56 amdt 3.259\nam A2015-15 amdt 3.218\ndef primary group reloc from s 3 A2003-56 amdt 3.259\nom A2008-2 amdt 1.5\ndef public officer reloc from s 3 A2003-56 amdt 3.259\ndef rebate scheme ins A2021-24 s 43\ndef reciprocating jurisdiction reloc from s 3 A2003-56\namdt 3.259\ndef record reloc from s 3 A2003-56 amdt 3.259\ndef return reloc from s 3 A2003-56 amdt 3.259\ndef revenue amount reloc from s 3 A2003-56 amdt 3.259\ndef reviewable decision ins A2008-37 amdt 1.478\ndef scheme ins A2021-24 s 43\ndef tax reloc from s 3 A2003-56 amdt 3.259\ndef tax default reloc from s 3 A2003-56 amdt 3.259\ndef tax law reloc from s 3 A2003-56 amdt 3.259\ndef tax offence reloc from s 3 A2003-56 amdt 3.259\ndef tax officer ins A2003-56 amdt 3.277\nam A2016-47 s 36; pars renum R33 LA\n\ndef taxpayer reloc from s 3 A2003-56 amdt 3.259\ndef tribunal reloc from s 3 A2003-56 amdt 3.259\nom A2008-37 amdt 1.479\ndef under treasurer ins A2015-49 s 43\n\nSome earlier republications were not numbered. The number in column 1 refers to\nthe publication order.\nSince 12 September 2001 every authorised republication has been published in\nelectronic pdf format on the ACT legislation register. A selection of authorised\nrepublications have also been published in printed format. These republications are\nmarked with an asterisk (*) in column 1. Electronic and printed versions of an\nauthorised republication are identical.\nfor\n1 July 1999–\n9 Nov 1999\nSL1999-12 amendments by\nA1999-37,\nA1999-38 and\nSL1999-12\nR1 (RI)\n1 July 1999–\n9 Nov 1999\nSL1999-12 reissue of printed\nversion\nR1A\n10 Nov 1999–\n31 Dec 1999\nA1999-66 amendments by\nA1999-66\nR1B\n1 Jan 2000–\nA1999-76 amendments by\nA1999-76\nR1C\n28 Sept 2000–\n20 Dec 2000\nA2000-47 amendments by\nA2000-16 and\nA2000-47\nR1D\n21 Dec 2000–\n14 Aug 2001\nA2000-80 amendments by\nA2000-80\n19 Oct 2001\n12 Sept 2001–\nA2001-56 amendments by\nA2001-44,\nA2001-49,\nA2001-55 and\nA2001-56\n28 May 2002–\nA2002-11 amendments by\nA2002-11\n1 July 2002–\n28 Sept 2002\nA2002-11 amendments by\nA2002-7\nR4A\n29 Sept 2002–\n31 Dec 2002\nA2002-11 commenced expiry\n\nEarlier republications 5\nfor\n1 Jan 2003\n1 Jan 2003–\n3 Mar 2003\nA2002-51 amendments by\nA2002-51\nR5 (RI)\n1 Jan 2003–\n3 Mar 2003\nA2002-51 reissue for\ncommenced expiry\n4 Mar 2003–\n18 Dec 2003\nA2003-1 amendments by\nA2003-1\n19 Dec 2003\n19 Dec 2003–\n21 Dec 2003\nA2003-59 amendments by\nA2003-56 and\nA2003-59\n22 Dec 2003\n22 Dec 2003–\n8 Apr 2004\nA2003-59 commenced expiry\n9 Apr 2004\n9 Apr 2004–\nA2004-15 amendments by\nA2004-15\n17 June 2004–\nA2004-15 amendments by\nA2003-58\n1 July 2004–\n11 Aug 2004\nA2004-36 amendments by\nA2004-3, A2004-28\nand A2004-36\n12 Aug 2004\n12 Aug 2004–\n31 Dec 2005\nA2004-43 amendments by\nA2004-43\n1 Jan 2006\n1 Jan 2006–\nA2005-52 amendments by\nA2005-52\n2 June 2006–\nA2006-23 amendments by\nA2006-23\n1 July 2006–\n30 Aug 2006\nA2006-23 amendments by\nA2006-4\n31 Aug 2006\n31 Aug 2006–\n26 Sept 2006\nA2006-32 amendments by\nA2006-32\n27 Sept 2006\n27 Sept 2006–\n15 Nov 2006\nA2006-37 amendments by\nA2006-37\n16 Nov 2006\n16 Nov 2006–\n20 Dec 2006\nA2006-42 amendments by\nA2006-42\n21 Dec 2006\n21 Dec 2006–\nA2006-58 amendments by\nA2006-58\n\nfor\n15 June 2007–\nA2007-20 amendments by\nA2007-20\n9 July 2007–\n26 Dec 2007\nA2007-20 amendments by\nA2007-13\n27 Dec 2007\n27 Dec 2007–\nA2007-39 amendments by\nA2007-39\n1 July 2008–\n1 Feb 2009\nA2008-16 amendments by\nA2008-2 and\nA2008-16\nR24*\n2 Feb 2009\n2 Feb 2009–\n21 Sept 2009\nA2008-37 amendments by\nA2009-37\n22 Sept 2009\n22 Sept 2009–\n16 Dec 2009\nA2009-20 amendments by\nA2009-20\n17 Dec 2009\n17 Dec 2009–\n16 Feb 2010\nA2009-56 amendments by\nA2009-49 and\nA2009-56\n17 Feb 2010\n17 Feb 2010–\nA2010-1 amendments by\nA2010-1\n1 July 2011–\n29 Aug 2012\nA2011-22 amendments by\nA2011-18,\nA2011-19 and\nA2011-22\n30 Aug 2012\n30 Aug 2012–\n24 Nov 2013\nA2012-39 amendments by\nA2012-39\n25 Nov 2015\n25 Nov 2015–\nA2013-44 amendments by\nA2013-44\n10 June 2015–\n24 Nov 2015\nA2015-15 amendments by\nA2015-15\n25 Nov 2015\n25 Nov 2015–\n31 Aug 2016\nA2015-49 amendments by\nA2015-48 and\nA2015-49\n1 Sept 2016\n1 Sept 2016–\n17 Sept 2017\nA2016-52 amendments by\nA2016-47 and\nA2016-52\n\nEarlier republications 5\nfor\n18 Sept 2017\n18 Sept 2017–\n28 Feb 2018\nA2017-1 amendments by\nA2017-1\n1 Mar 2018\n1 Mar 2018–\nA2018-2 amendments by\nA2018-2\n17 May 2018–\n31 Dec 2018\nA2018-16 amendments by\nA2018-16\n1 Jan 2019\n1 Jan 2019–\n27 Mar 2019\nA2018-35 amendments by\nA2018-35\n28 Mar 2019\n28 Mar 2019–\nA2019-7 amendments by\nA2019-7\n1 July 2019–\n30 Nov 2019\nA2019-7 amendments by\nA2019-7\n1 Dec 2019\n1 Dec 2019–\n9 Dec 2019\nA2019-18 amendments by\nA2018-52\nas amended by\nA2019-18\n10 Dec 2019\n10 Dec 2019–\nA2019-46 amendments by\nA2019-46\n14 May 2020–\n25 Nov 2020\nA2020-14 amendments by\nA2020-14\n26 Nov 2020\n26 Nov 2020–\nA2020-14 expiry of\ntransitional\nprovisions (pt 20)\n20 May 2021–\nA2021-10 amendments by\nA2021-10\n23 June 2021–\n13 Oct 2021\nA2021-12 amendments by\nA2021-12\n14 Oct 2021\n14 Oct 2021–\n14 Oct 2022\nA2021-24 amendments by\nA2021-24\n15 Oct 2022\n15 Oct 2022–\n26 Nov 2023\nA2021-24 expiry of\ntransitional\nprovisions (pt 21)\n27 Nov 2023\n27 Nov 2023–\n25 Apr 2024\nA2023-36 amendments by\nA2023-36\n\n6 Expired transitional or validating provisions\nfor\n26 Apr 2024\n26 Apr 2024–\nA2024-16 amendments by\nA2024-16\n1 July 2024–\nA2024-16 amendments by\nA2023-47\n1 July 2025–\n25 Nov 2025\nA2025-12 amendments by\nA2025-12\n6 Expired transitional or validating provisions\nThis Act may be affected by transitional or validating provisions that have expired.\nThe expiry does not affect any continuing operation of the provisions (see\nLegislation Act 2001, s 88 (1)).\nExpired provisions are removed from the republished law when the expiry takes\neffect and are listed in the amendment history using the abbreviation ‘exp’ followed\nby the date of the expiry.\nTo find the expired provisions see the version of this Act before the expiry took\neffect. The ACT legislation register has point-in-time versions of this Act.","sortOrder":180}],"analysis":{"kimi_summary":{"_metrics":{"source":"grok-batch-everything"},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":true,"description":"The original 1999 Act focused on core assessment, collection, objections and basic offences. Over time its scope has expanded significantly beyond that core purpose to incorporate dedicated regimes for charitable organisation status (Part 3A, added 2015), personal liability of company directors (Division 7.2, added 2004), land-based recovery and mortgagee liability (Division 7.3, substantially enlarged 2015–2019), revenue deferral/exemption/rebate schemes (Division 11.5A, added 2020 and refined 2021), and authorised valuers (Division 9.2A, added 2016). These additions have transformed it from a procedural framework into a comprehensive enforcement and relief statute."},"complexity_factors":["Extensive cross-references to at least 12 other ACT tax-specific Acts (e.g. Duties Act 1999 s 232, Payroll Tax Act 2011 s 48, Rates Act 2004 s 8)","Nested definitions and exclusions in Part 3A for charitable organisations, including 'excluded organisations' and beneficial organisation determinations","Multiple layers of penalty tax calculations in Division 5.2 (basic 25%, uplifts to 50%/75%/90% with reductions for disclosure and increases for concealment)","Detailed recovery mechanisms in Division 7.3 including charges on land, mortgagee liability, and court-ordered sales (ss 56H–56N)","Director liability provisions in Division 7.2 with compliance notices, defences, and indemnities (ss 56A–56E)","Investigation and secrecy rules in Part 9 with warrants, self-incrimination overrides, and permitted disclosures to 19+ listed bodies","Objection/review pathways in Part 10 with strict 60-day limits, internal reviews, ACAT appeals, and interest adjustments (ss 100–111)"],"plain_english_summary":"**This Act sets up the main rules for how taxes are managed and collected in the Australian Capital Territory (ACT).** It works alongside specific tax laws (like those for stamp duty, land tax, payroll tax, rates, and the new short-term rental levy) by providing the 'how-to' for government officials and taxpayers.\n\nIt explains how the Commissioner assesses (or re-assesses) how much tax someone owes, handles refunds, adds interest or penalties for late payments, and collects overdue amounts (including selling land in extreme cases). There are rules for keeping records, what happens if you try to avoid tax, and how to object or appeal decisions. Special sections cover charities, company directors' responsibilities for unpaid tax, and sharing information with other states or territories.\n\n**Who it affects:** Anyone who pays ACT taxes (individuals, businesses, charities, trustees, company directors), plus the Revenue Office staff who enforce the rules. It matters because it ensures taxes are collected fairly but firmly, with clear ways to challenge mistakes and penalties that can add up quickly if you get it wrong."},"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"The Act was designed to provide general administration and enforcement rules for Territory tax laws (s 6). Over time its operational scope has expanded by adding specific new functions and tools. Examples in the current text include the beneficial organisation determination process for charitable treatment (pt 3A, ss 18E–18G), enhanced land-based recovery measures and registered charges (div 7.3, ss 56H–56N, 56J), an authorised valuer regime for valuations (div 9.2A, ss 90B–90H), and Ministerial schemes for deferral, exemption and rebates (div 11.5A, ss 137D–137F). These additions extend the Act from a procedural backbone into more substantive relief, property-enforcement and valuation roles administered through ministerial and commissioner instruments (ss 137D–137F, s 56L). Endnotes in the Act record the amendments that inserted these parts, showing an accretion of scope through successive legislative changes."},"complexity_factors":["Broad scope linking multiple separate tax laws into a single administrative regime (s 4, s 6).","Extensive commissioner discretion to assess, remit, approve arrangements and require records (ss 7, 29, 37, 42–46, 82, 139).","Layered penalty and interest rules with multiple conditional adjustments (ss 25–37; s 26; table 34).","Detailed recovery and property-enforcement mechanisms including registered charges, mortgagee recovery and court-ordered sales (ss 56H–56N, 56J–56K, 56L–56M).","Complex interaction of secrecy rules, permitted inter-jurisdictional disclosures and authorised third-party recipients (ss 94–99, 91–93).","Multiple offence, record-keeping and evidentiary provisions with criminal and civil penalties and repeat-offence multipliers (ss 57–64, 61, 65, 70–72).","Separate specialist roles and powers (authorised valuers, authorised officers) with entry, evidence and identity-card regimes (div 9.2A, ss 79–85, 90B–90H).","Multi-tier review and appeal architecture (internal review, commissioner decisions, ACAT review, court appeals) with specified notice and time limits (pt 10, ss 100–109; schedules 1–2).","Frequent cross-references to other Acts and disallowable instrument processes that require attention to secondary instruments (s 4; ss 137D–137F; s 139, s 139A)."],"plain_english_summary":"What this Act does mechanically\n\n- Establishes the administrative framework for Territory taxes by giving a single set of procedural rules that apply to a list of named tax laws (see s 4) and by setting out core powers for the Commissioner for ACT Revenue (the commissioner) to assess, collect and enforce those taxes (s 6, s 7, s 74).\n\n- Gives the commissioner power to make assessments and reassessments of tax liabilities (s 7, s 9), to treat tax-avoidance schemes as ineffective and determine the tax that would otherwise have been payable (s 8), and to require full and true disclosure of facts affecting liability (s 10). The commissioner may make estimated or compromise assessments where exact calculation is impracticable (s 11, s 12).\n\n- Sets out how overpayments are refunded or offset (s 19–21), and says refunds of revenue amounts are limited where a taxpayer has recovered the cost from another person (s 21, s 22).\n\n- Imposes interest and layered penalty tax for tax defaults, defines how the interest rate is calculated (market component plus an 8% premium) and prescribes a graded penalty tax regime with reductions for voluntary disclosure and increases for concealment or intentional disregard (ss 25–37, s 26, ss 31–35, ss 32–34).\n\n- Requires taxpayers to lodge returns and keep specified records for at least 5 years; the commissioner can require additional records and may impose criminal and civil penalties for false or inadequate records or concealment (ss 39, 40, 57–64, 61). The Act also makes it an offence to avoid tax, falsify identity, or fail to lodge required documents (ss 65, 68, 67).\n\n- Provides collection and recovery powers: tax is payable to the commissioner and enforceable as a debt (s 48), the commissioner may recover from third parties who hold or owe money to the taxpayer (s 54), can require agents to set assets aside (s 53), may charge land with tax debts and create registered charges that take priority over other encumbrances (ss 56H, 56L–56M), may notify mortgagees and in specified circumstances recover tax from mortgagees (ss 56HA, 56N), and may apply to court to sell land for unpaid tax (s 56J).\n\n- Exposes officers and managers of bodies corporate to liability in some cases: the Act permits the commissioner to require corporate public officers, holds managers/directors responsible for compliance unless they can show due diligence, and enables recovery from directors or former directors where a corporation fails to pay (ss 117–121, ss 56A–56E).\n\n- Provides investigation powers for authorised officers and authorised valuers, including notices to produce information, entry and inspection of premises, seizure of documents or gaming machines, and search warrants; it also sets secrecy rules and a list of bodies to which tax information may be disclosed (ss 79–85, 90B–90H, 94–99, ss 82–84).\n\n- Establishes internal objection and external review pathways (objections to the commissioner, then review by ACAT), time limits for objections, and how ACAT decisions are given effect (pt 10, ss 100–109).\n\n- Gives the Minister and commissioner powers to set fees, interest determinations and to make or administer deferral, exemption or rebate schemes by disallowable instruments (ss 137D–137F, s 139, s 139A).\n\nOfficial purpose claims and how the Act’s mechanisms implement them\n\n- The Act states its purpose as providing \"general provision in relation to the administration and enforcement of the other tax laws\" (s 6). Mechanically, that purpose is implemented by centralising assessment and collection authority in the commissioner (s 7, s 74), by creating standard investigation tools (ss 82–85), standard compliance obligations (returns and records — ss 39, 57–64), and a common penalty/interest framework (pt 5).\n\n- The text also frames specific measures (for example, volunteer disclosure reductions (ss 32–33) and beneficial-organisation determinations (pt 3A)) as tools that adjust taxpayer incentives. Where the Act specifies an incentive or relief, it also sets procedural checks: voluntary disclosure must be timely and adequate to reduce penalty tax (ss 32–33); beneficial organisation determinations are subject to conditions and internal process and, if given, take effect from the date of application and trigger reassessments limited to 5 years (ss 18E–18G, s 9(3)).\n\nWho pays, who decides, and what behaviour changes as a result (with source pointers)\n\n- Who pays: the taxpayer is primarily liable for tax, interest and penalties (s 25, s 30, s 48). Third parties who hold or owe money to a taxpayer can be required to pay instead (s 54). Agents holding money for non-resident taxpayers can be required to retain/pay amounts (s 55). Directors or former directors of corporations may be made jointly and severally liable when a corporation fails to pay (ss 56A–56B). Mortgagees may be required to pay under stated conditions (ss 56HA, 56N).\n\n- Who decides: the commissioner exercises most administrative decisions (assessments, remissions, approvals, notices, investigations — ss 7, 29, 37, 42–46, 82–85, 74). The Minister may make higher-level scheme determinations (deferral, exemption, rebate) and fee/amount determinations (ss 137D–137F, s 139). Courts decide enforcement, property-sale orders, and may be involved in warrants and appeals (ss 84, 56J, pt 10). The ACT Civil and Administrative Tribunal (ACAT) and courts provide external review of commissioner decisions (pt 10, ss 107A, 108A, 109).\n\n- Behaviour changes the Act creates: taxpayers must keep accessible English records for at least 5 years and lodge returns on time (ss 57, 63, 64, s 39). They face financial incentives to disclose defaults voluntarily (reduced penalty tax under ss 32–33) and disincentives for concealment or destruction of records (increased penalties under s 34; criminal offences at ss 61–62). Corporate managers and public officers must ensure corporate compliance or risk being treated as involved in contraventions (ss 117–119). Mortgagees, agents and third parties face potential obligations to retain or pay funds (ss 54–55, 56HA). Land owners subject to arrears face registered charges or sale processes (ss 56H–56J).\n\nCosts, incentives, trade-offs and discretion (mechanisms, not judgments)\n\n- Compliance costs and burdens are explicit: record-keeping obligations, returns, statutory time limits and documentary production requirements (ss 39, 40, 57–64, 82). Penalty and interest provisions create financial consequences for late payment or non-disclosure (pt 5). Agents are obliged to set aside assets to meet tax obligations (s 53), which transfers liquidity constraints to intermediaries in some cases.\n\n- Incentives for voluntary compliance are coded: substantial reductions in penalty tax apply for timely voluntary disclosure (80% reduction if before notice of investigation — s 32; 20% if after notice but before investigation — s 33). Conversely, concealment or intentional disregard results in higher penalty tax (ss 34, 31–34).\n\n- Bureaucratic discretion is broad: the commissioner can make many decisions that affect taxpayers’ obligations and entitlements (assessments, remissions, special arrangements, requiring additional records, creating charges on land by notice) and many of these decisions are expressly reviewable either internally or by ACAT (see ss 7, 29, 37, 42–46, 56L–56M; pt 10 and schedules 1–2). The Minister also has discretion to set schemes and make determinations (ss 137D–137F, s 139).\n\n- Property- and third-party recovery measures allocate enforcement tools across private actors: the Act permits collection from debtors of the taxpayer (s 54), registering charges on land that can take priority over other encumbrances (ss 56H, 56M), and sale of leasehold land in court under stated conditions (s 56J). These are concrete enforcement paths that convert unpaid tax into enforceable claims on third-party assets or rights.\n\nConcentrated benefits and targeted approvals (mechanism):\n\n- Certain statutory routes create targeted tax advantages that are available on an application basis. For example, the beneficial organisation determination process lets some excluded organisations apply for charitable treatment; if granted it applies to duty, payroll tax and rates and triggers reassessment (pt 3A, ss 18E–18G). The Minister and commissioner may also create deferral, exemption or rebate schemes (ss 137D–137F). Those mechanisms produce benefits that attach to identifiable applicants when the decision-maker approves them.\n\nImplementation risks and checks (mechanism):\n\n- Many of the commissioner’s discretionary decisions are made subject to internal notice and external review (pt 10, ss 107–109; schedules 1–2). The Act also builds in procedural limits: time-limits for reassessments (s 9), notice periods before registering charges or notifying mortgagees (ss 56H, 56L), and safeguards before recovery from mortgagees (ss 56HA, 56N) including consideration of hardship.\n\nSummary statement of practical effect\n\n- The Act centralises tax administration in the office of the commissioner, gives that office comprehensive assessment, recovery and investigative tools, establishes record-keeping and lodging obligations backed by penalties, provides a graded penalty/interest system with explicit incentives to self-report, and adds specific recovery powers that can reach third parties and real property. The Minister and commissioner have substantive regulatory and discretionary levers to tailor relief or administrative arrangements (ss 137D–137F, s 42), while taxpayers retain internal and external review rights (pt 10). This creates a system in which compliance choices by taxpayers (recording, timely disclosure, accepting payment arrangements) interact with administrative discretion (assessments, remissions, creation of charges) to determine financial outcomes (ss 10, 29, 37, 52, 56L)."}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-1999","history":"/api/acts/taxation-administration-act-1999/history","analysis":"/api/acts/taxation-administration-act-1999/analysis","conflicts":"/api/acts/taxation-administration-act-1999/conflicts","importantCases":"/api/acts/taxation-administration-act-1999/important-cases","documents":"/api/acts/taxation-administration-act-1999/documents"}}