{"id":"taxation-administration-act-2007","name":"Taxation Administration Act 2007","slug":"taxation-administration-act-2007","collection":"act","jurisdiction":"nt","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":30558,"registerId":"nt-taxation-administration-act-2007-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"3A","sectionType":"section","heading":"Taxation law","content":"3A Taxation law\n(1) A taxation law is any of the following:\n(a) this Act;\n(b) the Payroll Tax Act 2009;\n(ba) the Racing and Wagering Act 2024;\n(bb) the Totalisator Licensing and Regulation Act 2000;\n(c) the Stamp Duty Act 1978.\n(2) In addition, a taxation law includes a provision of any of the\nfollowing as in force at any time (whether before or after the\ncommencement of this section) to the extent to which a tax liability\naccrued under the provision:\n(a) the repealed Pay-roll Tax Act 1978;\n(b) the repealed Stamp Duty Act 1978;\n(ba) the repealed Property Activation Act 2019;\n(c) a law mentioned in subsection (1) (for example, the Stamp\nDuty Act 1978 when it was in force as the Taxation\n(Administration) Act 1978).\n","sortOrder":0},{"sectionNumber":"4","sectionType":"section","heading":"Act binds the Crown","content":"4 Act binds the Crown\n(1) This Act binds the Crown in right of the Territory and, to the extent\nthe legislative power of the Legislative Assembly permits, the\nCrown in all its other capacities.\n(2) This section does not affect the liability of the Crown to tax under\nanother taxation law.\n","sortOrder":1},{"sectionNumber":"5","sectionType":"section","heading":"Purpose of Act and relationship with other taxation laws","content":"5 Purpose of Act and relationship with other taxation laws\n(1) The purpose of this Act is to make general provision for the\nadministration and enforcement of taxation laws.\n(2) However, this Act does not derogate from a provision of another\ntaxation law dealing with the administration or enforcement of that\nlaw.\n(3) Each taxation law (apart from this Act) must be read together with\nthis Act as a single Act.\n\nTaxation Administration Act 2007 6\n","sortOrder":2},{"sectionNumber":"6","sectionType":"section","heading":"Commissioner","content":"6 Commissioner\n(1) There is to be a Commissioner of Territory Revenue.\n(2) The Commissioner is to be appointed by the Administrator.\n","sortOrder":3},{"sectionNumber":"7","sectionType":"section","heading":"Acting Commissioner","content":"7 Acting Commissioner\n(1) The Minister may appoint a public sector employee to act as\nCommissioner:\n(a) during a vacancy in the office of Commissioner; or\n(b) when the Commissioner is unable or unavailable to carry out\nofficial functions.\n(2) A vacancy in the office of Commissioner cannot be filled by an\nacting appointee for more than 12 months.\n(3) An acting appointment:\n(a) is to be made by instrument in writing; and\n(b) may be expressed to be subject to conditions and limitations\nstated in the instrument.\n","sortOrder":4},{"sectionNumber":"8","sectionType":"section","heading":"Deputy Commissioners","content":"8 Deputy Commissioners\n(1) A Deputy Commissioner of Territory Revenue may be appointed\nunder the Public Sector Employment and Management Act 1993.\n(2) There may be 2 or more Deputy Commissioners at any one time.\n(3) If:\n(a) there is a vacancy in the office of Commissioner or the\nCommissioner is unable or unavailable to carry out official\nfunctions; and\n(b) no Acting Commissioner has been appointed, or the Acting\nCommissioner is unable or unavailable to carry out official\nfunctions;\na Deputy Commissioner who is able and available to act in the\noffice of the Commissioner may act in the office of the\n\nTaxation Administration Act 2007 7\n","sortOrder":5},{"sectionNumber":"9","sectionType":"section","heading":"Other staff","content":"9 Other staff\nThe other staff necessary for the administration and enforcement of\ntaxation laws are to be appointed under the Public Sector\nEmployment and Management Act 1993.\n","sortOrder":6},{"sectionNumber":"10","sectionType":"section","heading":"Use of consultants and contractors","content":"10 Use of consultants and contractors\nThe Commissioner may engage consultants and contractors to\nassist in carrying out statutory responsibilities.\n","sortOrder":7},{"sectionNumber":"11","sectionType":"section","heading":"Role of Commissioner in administration of taxation laws","content":"11 Role of Commissioner in administration of taxation laws\n(1) The Commissioner is responsible for the general administration and\nenforcement of the taxation laws.\n(2) The Commissioner may do all things necessary or convenient to\ngive effect to the taxation laws.\n(3) The Commissioner is not subject to Ministerial control and direction\nin relation to:\n(a) the interpretation of a taxation law; or\n(b) the exercise of a function under a taxation law.\n","sortOrder":8},{"sectionNumber":"12","sectionType":"section","heading":"Legal proceedings in Commissioner's name","content":"12 Legal proceedings in Commissioner's name\n(1) Legal proceedings may be taken by or against the Commissioner in\nthe name \"Commissioner of Territory Revenue''.\n(2) A person who states that he or she appears in legal proceedings by\nauthority of the Commissioner will be presumed to have that\nauthority, in the absence of evidence to the contrary.\n(3) The production of an instrument apparently signed by the\nCommissioner authorising a person to commence proceedings is\nevidence of the authority of the person to commence the\nproceedings in the name of the Commissioner.\n","sortOrder":9},{"sectionNumber":"13","sectionType":"section","heading":"Commissioner may exercise functions under Commonwealth","content":"13 Commissioner may exercise functions under Commonwealth\nAct\nThe Commissioner may exercise the functions of a State taxation\nofficer under Part IIIA of the Taxation Administration Act 1953 (Cth).\n\nTaxation Administration Act 2007 8\n","sortOrder":10},{"sectionNumber":"Div 3","sectionType":"division","heading":"Delegation","content":"Division 3 Delegation\n","sortOrder":11},{"sectionNumber":"14","sectionType":"section","heading":"Delegation by Commissioner","content":"14 Delegation by Commissioner\n(1) The Commissioner may delegate any of the Commissioner's\nfunctions under a taxation law.\n(2) However, the Commissioner cannot delegate:\n(a) the power to authorise entry to residential premises; or\n(b) the power to authorise the use of force to enter premises, or\ncarry out a search, in circumstances where the force will, or\nmay, result in damage to property.\n(3) This section does not limit the Commissioner's power to act through\nagents without a formal delegation of power.\n","sortOrder":12},{"sectionNumber":"15","sectionType":"section","heading":"Authorised officers","content":"15 Authorised officers\n(1) The Commissioner is an authorised officer.\n(2) The Commissioner may appoint as an authorised officer:\n(a) a person named in the instrument of appointment; or\n(b) a person who at any time holds or acts in an office or position\ndesignated in the instrument of appointment.\n(3) A tax officer to whom the Commissioner delegates investigative\nfunctions is, in relation to the exercise of the delegated functions,\nan authorised officer.\n","sortOrder":13},{"sectionNumber":"16","sectionType":"section","heading":"Identity cards for authorised officers","content":"16 Identity cards for authorised officers\nAn authorised officer must be issued with an identity card in the\napproved form:\n(a) containing the person's name and a photograph of the person;\nand\n(b) stating that the person is an authorised officer.\n\nTaxation Administration Act 2007 9\n","sortOrder":14},{"sectionNumber":"Div 5","sectionType":"division","heading":"Immunity from liability","content":"Division 5 Immunity from liability\n","sortOrder":15},{"sectionNumber":"17","sectionType":"section","heading":"Protection from liability","content":"17 Protection from liability\n(1) A tax officer incurs no personal civil or criminal liability for anything\ndone, or omitted to be done, in good faith in the exercise, or\npurported exercise, of a function under a taxation law.\n(2) This section does not affect any liability the Territory would, apart\nfrom this section, have for the act or omission.\n","sortOrder":16},{"sectionNumber":"18","sectionType":"section","heading":"General power to make assessment","content":"18 General power to make assessment\n(1) The Commissioner may assess a tax liability.\n(2) An assessment of a tax liability is:\n(a) a determination that a specified amount of tax, or that no tax,\nis payable by a particular person, or in respect of a particular\ninstrument, transaction or event, under a taxation law; or\n(b) a determination that a particular person, or a particular\ninstrument, transaction or event, is liable to, or exempt from,\ntax under a taxation law.\n","sortOrder":17},{"sectionNumber":"19","sectionType":"section","heading":"Information on which assessment is to be based","content":"19 Information on which assessment is to be based\n(1) The Commissioner may make an assessment on the basis of\ninformation the Commissioner has from any source.\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","sortOrder":18},{"sectionNumber":"20","sectionType":"section","heading":"Negotiated assessments","content":"20 Negotiated assessments\n(1) The Commissioner may, if satisfied there is good reason to do so,\nmake an assessment (a negotiated assessment) by agreement with\na taxpayer.\nThe Commissioner might make an assessment by agreement with the taxpayer\nin a case of substantial complexity or uncertainty or if satisfied that an\nassessment made in the conventional way would involve undue delay or\nexpense.\n\nTaxation Administration Act 2007 10\n(2) A negotiated assessment is an assessment, made by the\nCommissioner with the written agreement of the taxpayer,\nassessing a tax liability at an amount, or on a basis, specified in the\nagreement.\n(3) If a tax liability is determined by negotiated assessment, the\nCommissioner cannot reassess the tax liability unless:\n(a) the taxpayer agrees; or\n(b) in the opinion of the Commissioner:\n(i) the assessment was procured by fraud; or\n(ii) there was a failure to disclose material information.\n(4) The Commissioner has a discretion to make, or to decline to make,\na negotiated assessment and is under no obligation to do so.\n(5) The following are not subject to judicial review:\n(a) a decision to make, or not to make, a negotiated assessment;\n(b) a negotiated assessment, or a reassessment made with the\ntaxpayer's agreement of a tax liability determined by\nnegotiated assessment.\n","sortOrder":19},{"sectionNumber":"21","sectionType":"section","heading":"Reassessment","content":"21 Reassessment\n(1) Subject to this Act, the Commissioner may, after making an\nassessment, make a reassessment.\n(2) A reassessment may be made:\n(a) on the Commissioner's own initiative; or\n(b) on receipt of a written application by the taxpayer.\n(3) A reassessment may:\n(a) confirm the earlier assessment; or\n(b) increase the amount of the earlier assessment; or\n(c) reduce the amount of the earlier assessment (and, if it\nappears on the reassessment that no tax is payable, reduce\nthe amount of the earlier assessment to nil); or\n(d) alter the earlier assessment in any other way.\n\nTaxation Administration Act 2007 11\n(4) The Commissioner cannot reassess a tax liability more than 5 years\nafter the initial assessment of the liability, unless:\n(a) the reassessment is necessary to give effect to a decision on\nan objection, review or appeal under Part 11 in relation to the\ninitial assessment of liability; or\n(b) the taxpayer failed to make a full and true disclosure of all the\nfacts and circumstances affecting the liability and, as a result,\nthe tax liability was assessed at a lower amount than it should\nhave been; or\n(c) the taxation law under which the liability arose authorises the\nmaking of a reassessment more than 5 years after the initial\nassessment; or\n(d) the taxpayer applies, in writing, for the reassessment within\n5 years after the date of the initial assessment.\n","sortOrder":20},{"sectionNumber":"22","sectionType":"section","heading":"Withdrawal of assessment","content":"22 Withdrawal of assessment\n(1) The Commissioner may withdraw an assessment at any time within\n5 years after the initial assessment, whether or not the amount of\ntax specified in the assessment has been paid.\n(2) If an assessment is withdrawn:\n(a) any tax paid in satisfaction, or purported satisfaction, of the tax\nliability to which the assessment related is to be refunded (or\ncredited against any other tax liability of the taxpayer); and\n(b) if the withdrawn assessment is the subject of an objection,\napplication for review or appeal under Part 11 – interest is to\nbe allowed on the amount of the refund (or credit) on the same\nbasis as would have been applicable if that amount had been\nrequired to be refunded as a result of the objection, review or\nappeal; and\n(c) a fresh assessment of the tax liability to which the withdrawn\nassessment related cannot be made more than 5 years after\nthe date of the initial assessment of the tax liability unless it\nlater appears that the assessment would not have been\nwithdrawn if the taxpayer had made a full and true disclosure\nof all the facts and circumstances affecting the liability.\n\nTaxation Administration Act 2007 12\nDivision 3 Notice of assessment etc.\n","sortOrder":21},{"sectionNumber":"23","sectionType":"section","heading":"Notice of assessment, reassessment or withdrawal of","content":"23 Notice of assessment, reassessment or withdrawal of\nassessment\n(1) The Commissioner may issue a notice of assessment.\n(2) The Commissioner must issue a notice of assessment if:\n(a) the taxpayer requests a notice of assessment within 5 years\nafter the date of the assessment; or\n(b) the assessment is a reassessment.\n(3) If the Commissioner withdraws an assessment, the Commissioner\nmust issue a notice of withdrawal of assessment.\n(4) A notice of an assessment of a tax liability must specify the amount\nassessed.\n(5) If interest or penalty tax (or both) was payable at the date of an\nassessment, the notice of assessment must specify the amount of\ninterest and penalty tax payable as at the date of the assessment.\n(6) A notice under this section is to be in the approved form.\n","sortOrder":22},{"sectionNumber":"24","sectionType":"section","heading":"Requirement for full and true disclosure","content":"24 Requirement for full and true disclosure\n(1) A taxpayer must, when a relevant occasion arises, fully and truly\ndisclose, in writing, to the Commissioner all the facts and\ncircumstances affecting a tax liability.\n(2) It is a defence to a charge of an offence against subsection (1) for\nthe taxpayer to prove that:\n(a) the taxpayer reasonably relied on some other person who is\nsubject to the same tax liability to ensure the requirements of\nthat subsection were satisfied; or\n(b) the taxpayer:\n(i) made a full and true disclosure to a tax adviser of all\nfacts and circumstances affecting the tax liability; and\n\nTaxation Administration Act 2007 13\n(ii) reasonably relied on the tax adviser to ensure the\nrequirements of that subsection were satisfied.\nExample for subsection (2)(a)\nA taxpayer who is a member of a payroll tax group may be able to establish that\nthe taxpayer reasonably relied on the designated group employer to make the\ndisclosure.\n(3) A tax adviser must, when a relevant occasion arises, fully and truly\ndisclose, in writing, to the Commissioner all the facts and\ncircumstances affecting a tax liability.\n(4) It is a defence to a charge of an offence against subsection (3) for\nthe tax adviser to prove that the tax adviser:\n(a) reasonably relied on an apparently full and true disclosure by\nthe taxpayer of all the facts and circumstances affecting the\ntax liability; and\n(b) fully and truly disclosed all facts and circumstances of which\nthe tax adviser was aware.\n(5) The Commissioner may permit a taxpayer or tax adviser to correct\nan error in any instrument, return or information submitted to the\n(6) In this section:\nrelevant occasion – a relevant occasion for disclosure arises\nwhen:\n(a) a taxpayer, or a tax adviser acting on behalf of a taxpayer,\nsubmits an instrument or return to the Commissioner for the\nassessment of tax; or\n(b) a taxpayer or a tax adviser acting on behalf of a taxpayer\nsubmits an application to the Commissioner for an\nassessment of tax; or\n(c) the Commissioner, by notice, requests a taxpayer, or a tax\nadviser acting on behalf of a taxpayer, to provide a disclosure\nof information under this section about a tax liability that the\nCommissioner proposes to assess; or\n(d) facts or circumstances become known to a taxpayer, or a tax\nadviser acting on behalf of a taxpayer, showing that the basis\non which tax has been paid, or the basis on which the\nCommissioner has assessed or may be about to assess a tax\n\nTaxation Administration Act 2007 14\nliability, is incorrect.\ntax adviser means a person engaged in a professional capacity by\na taxpayer for fee or reward (but not as an employee of the\ntaxpayer) in business involving:\n(a) the preparation on behalf of the taxpayer of an instrument or\nreturn on which, or by reference to which, tax is to be\nassessed; or\n(b) the submission on behalf of the taxpayer of such an\ninstrument or return to the Commissioner; or\n(c) the provision of information, or the making of submissions, to\nthe Commissioner relating to the taxpayer's tax liability.\n","sortOrder":23},{"sectionNumber":"25","sectionType":"section","heading":"Valuation of property","content":"25 Valuation of property\n(1) For the purpose of determining whether a person is liable to pay tax\nor a person's tax liability, the Commissioner may do one or more of\nthe following:\n(a) require the person to provide to the Commissioner:\n(i) a valuer's valuation of property; or\n(ii) other evidence of the value of property satisfactory to the\nCommissioner;\n(b) obtain a valuer's valuation of property;\n(c) adopt any available valuation of property prepared for any\npurpose (whether or not relating to the determination of tax\nliability) by a valuer or other person whom the Commissioner\nconsiders suitably qualified to value the property.\n(2) The Commissioner may recover valuation costs from the taxpayer\nif:\n(a) the taxpayer is required to provide a valuation or other\nevidence under subsection (1)(a) and fails to do so; or\n(b) a valuation obtained or adopted by the Commissioner under\nsubsection (1)(b) or (c) exceeds the valuation provided by the\ntaxpayer by 15% or more.\n\nTaxation Administration Act 2007 15\n(5) However, if the valuation obtained or adopted by the Commissioner\nis successfully challenged on an objection, review or appeal, the\nCommissioner may recover valuation costs only if the value on\nwhich tax is finally assessed exceeds the taxpayer's valuation by\n15% or more.\n(6) If a valuation gives a range of values and does not fix a particular\npoint in the range at which the value probably lies, the valuation is\ntaken (but only for the purpose of comparison with other valuations\nunder this section) to fix a value at the median point in the range.\n(7) In this section:\nvaluation cost includes the cost of, or incidental to, obtaining or\nadopting a valuation or otherwise related to the use by the\nCommissioner of the valuation.\n","sortOrder":24},{"sectionNumber":"26","sectionType":"section","heading":"Time as at which tax liability is to be assessed","content":"26 Time as at which tax liability is to be assessed\n(1) A tax liability is to be assessed by reference to the provisions of the\nrelevant taxation law as in force when the liability arose.\n(2) However, the Commissioner must have regard to judicial decisions,\naffecting the interpretation of the relevant provisions, delivered\nsince the tax liability arose.\n","sortOrder":25},{"sectionNumber":"27","sectionType":"section","heading":"Certain amounts to be rounded down","content":"27 Certain amounts to be rounded down\nIf the amount of a taxpayer's tax liability would, apart from this\nsection, not be an exact multiple of 5c, the amount must be\nrounded down by an amount not exceeding 5c to the highest exact\nmultiple of 5c that is less than that amount.\n","sortOrder":26},{"sectionNumber":"28","sectionType":"section","heading":"Valuation of foreign currency","content":"28 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\nthe rate of exchange last reported by the Reserve Bank of Australia\nbefore the tax liability arose.\n","sortOrder":27},{"sectionNumber":"29","sectionType":"section","heading":"Validity of assessment","content":"29 Validity of assessment\nThe validity of an assessment is not affected by non-compliance\nwith a provision of a taxation law.\n\nTaxation Administration Act 2007 16\n","sortOrder":28},{"sectionNumber":"30","sectionType":"section","heading":"Acceptance of money not an assessment","content":"30 Acceptance of money not an assessment\nThe acceptance by the Commissioner of money paid in connection\nwith the lodging of a return or other document is not an assessment\nand does not imply that the Commissioner accepts the payment in\nfull satisfaction of the tax liability to which the payment relates.\n","sortOrder":29},{"sectionNumber":"31","sectionType":"section","heading":"Refunds only made under this Part","content":"31 Refunds only made under this Part\n(1) A person is not entitled to recover any amount paid, or purportedly\npaid, under a taxation law except under this Part.\n(2) Subsection (1) applies whether or not the amount was paid under a\nmistake of law or fact.\n","sortOrder":30},{"sectionNumber":"32","sectionType":"section","heading":"Entitlement to refund","content":"32 Entitlement to refund\n(1) If it appears to the Commissioner that a taxpayer has made an\noverpayment of tax, the Commissioner must refund to the taxpayer\nthe amount of the overpayment.\n(1A) If it appears to the Commissioner that an agent, acting on behalf of\na taxpayer in accordance with an approval under Part 6, Division 2,\nhas made an overpayment of an amount required to be paid under\nthe approval, the Commissioner may refund to the agent or\ntaxpayer the amount of the overpayment.\n(1B) If it appears to the Commissioner that an agent has made an\noverpayment of an amount payable under an agent determination,\nthe Commissioner may refund to the agent the amount of the\noverpayment.\n(2) However:\n(a) if a taxation law provides for a refund on application by the\ntaxpayer, a refund is only to be made, in circumstances to\nwhich the relevant provision applies, on such an application;\nand\n(b) a refund cannot be made more than 5 years after the\noverpayment was made except to give effect to a\nreassessment of the relevant tax liability or a redetermination\nunder section 52C.\n(3) The Commissioner's decision to make a refund may be based on\nan assessment of the relevant tax liability or on any other evidence\nthe Commissioner considers sufficient.\n\nTaxation Administration Act 2007 17\n(4) The Commissioner may refund the whole or part of the refundable\namount by crediting the whole or part of the refundable amount\nagainst present or future liabilities of the taxpayer under a taxation\nlaw or another law administered by the Commissioner or under\nwhich the Commissioner exercises statutory functions.\nExample for subsection (4)\nThe Commissioner might credit the amount of a refund of stamp duty against a\nliability of the taxpayer as a member of a payroll tax group.\n(5) However, an amount is not to be credited against future tax\nliabilities unless the taxpayer consents.\n","sortOrder":31},{"sectionNumber":"33","sectionType":"section","heading":"Windfalls","content":"33 Windfalls\n(1) A taxpayer gains a windfall profit at the expense of another (the\nthird party) if:\n(a) the third party pays tax on the taxpayer's behalf or indemnifies\nthe taxpayer for the payment of tax; and\n(b) the amount of the tax, or a proportion of the amount, is\nrefunded to the taxpayer under this Part.\n(2) A third party is taken to indemnify a taxpayer for the payment of tax\nif the taxpayer identifies the tax as a component of the price of\ngoods or services and receives or recovers the price of the goods\nor services (including the component referable to tax) from the third\nparty.\n(3) A taxpayer must reimburse a third party for the amount of any\nwindfall profit gained at the third party's expense.\n(4) A reimbursement under this section must be made within the\nrelevant period.\n(5) Within 7 days after the end of the relevant period, the taxpayer\nmust:\n(a) give the Commissioner a notice setting out the extent the\nwindfall profit has been reimbursed as required by this section;\nand\n(b) return to the Commissioner any amount that has not been\nreimbursed together with interest at the statutory interest rate\nfrom the date the refund was made to the date the amount is\nreturned to the Commissioner.\n\nTaxation Administration Act 2007 18\n(6) A taxpayer must not fail to comply with an obligation imposed by\nthis section.\n(7) Before the Commissioner refunds tax to a taxpayer under this Part,\nthe Commissioner may require the taxpayer to satisfy the\nCommissioner that the taxpayer has made appropriate\narrangements for complying with the taxpayer's obligations under\nthis section, and, if the Commissioner is not so satisfied, the\nCommissioner must not refund the tax to the taxpayer.\n(8) In this section:\nrelevant period means the period of 90 days (or a longer period\nallowed by the Commissioner) from the date of the refund.\n","sortOrder":32},{"sectionNumber":"34","sectionType":"section","heading":"Interest in respect of tax defaults","content":"34 Interest in respect of tax defaults\n(1) If a tax default occurs, the taxpayer is liable to pay interest on the\nunpaid primary and penalty tax.\n(2) Interest accrues at the statutory interest rate as in force from time to\ntime.\n(3) Interest is calculated on a daily basis from the date of the tax\ndefault to the date of payment.\n(4) However, if:\n(a) a taxpayer fails to make periodic payments of tax as required\nunder a taxation law; and\n(b) the Commissioner makes an assessment of the tax to which\nthe tax defaults relate;\nthe Commissioner may fix, in the assessment, for each financial\nyear to which the tax defaults relate, a date (which must be at or\nabout the mid-point of the part of the relevant financial year to\nwhich the tax defaults relate) from which interest on the aggregate\namount involved in the tax defaults for the relevant financial year is\nto be calculated.\n\nTaxation Administration Act 2007 19\n(5) If the Commissioner exercises the power conferred by\nsubsection (4), interest is to be calculated in accordance with the\n","sortOrder":33},{"sectionNumber":"35","sectionType":"section","heading":"Statutory interest rate","content":"35 Statutory interest rate\n(1) The statutory interest rate is the sum of:\n(a) the market interest rate; and\n(b) the premium interest rate.\n(2) The market interest rate is (for each financial year):\n(a) the rate prescribed by regulation as the market interest rate for\nthe relevant financial year; or\n(b) if no rate is prescribed by regulation as the market interest\nrate for the relevant financial year – the average yield\n(expressed as an annual rate) on 90-day bank accepted bills\npublished by the Reserve Bank of Australia for the month of\nMay in the financial year immediately preceding the relevant\nfinancial year.\n(3) The premium interest rate is:\n(a) up to (and including) 30 June 2008 – 7%; and\n(b) from (and including) 1 July 2008 – 8%.\n","sortOrder":34},{"sectionNumber":"36","sectionType":"section","heading":"Minimum amount of interest","content":"36 Minimum amount of interest\nInterest is not to be charged if the amount of the accrued interest is\nless than $20.\n","sortOrder":35},{"sectionNumber":"37","sectionType":"section","heading":"Interest rate under this Division to prevail","content":"37 Interest rate under this Division to prevail\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), interest\ncontinues to accrue at the statutory interest rate, to the exclusion of\nany other interest rate, until the tax is paid.\n","sortOrder":36},{"sectionNumber":"38","sectionType":"section","heading":"Reduction or remission of interest","content":"38 Reduction or remission of interest\n(1) The Commissioner may, if satisfied that it is appropriate to do so,\nremit interest wholly or in part.\n(2) However, the Commissioner may only remit interest to an extent\nthat would reduce the effective rate below the market interest rate if\nsatisfied that exceptional circumstances justify the remission.\n\nTaxation Administration Act 2007 20\n","sortOrder":37},{"sectionNumber":"39","sectionType":"section","heading":"Penalty tax in respect of certain tax defaults","content":"39 Penalty tax in respect of certain tax defaults\n(1) If a tax default occurs, the taxpayer is liable to pay penalty tax.\n(2) Penalty tax is in addition to:\n(a) primary tax; and\n(b) interest.\n(3) Penalty tax is not payable for a tax default that consists of a failure\nto pay:\n(a) interest; or\n(b) penalty tax previously imposed.\n","sortOrder":38},{"sectionNumber":"40","sectionType":"section","heading":"Imposition etc. of penalty tax","content":"40 Imposition etc. of penalty tax\nPenalty tax is imposed, and may be reduced or remitted, by\n","sortOrder":39},{"sectionNumber":"41","sectionType":"section","heading":"Amount of penalty tax","content":"41 Amount of penalty tax\n(1) As a general rule, the amount of penalty tax is 25% of the amount\nof the tax default.\n(2) The general rule is subject to the following exceptions:\n(a) no penalty tax is to be imposed if the Commissioner is\nsatisfied that the tax default arose from circumstances beyond\nthe taxpayer's control (other than the taxpayer's financial\nincapacity to meet the tax liability) and that the taxpayer,\nhaving discovered the default, took all reasonable steps to\nrectify it;\n(b) the amount of the penalty tax is 10% of the amount of the tax\ndefault if the Commissioner is satisfied that the taxpayer took\nreasonable care to comply with the relevant taxation law;\n(c) the amount of the penalty tax is 75% of the amount of the tax\ndefault if the Commissioner is satisfied as to one of the\nfollowing, and 95% of the amount of the tax default if the\nCommissioner is satisfied as to both of the following:\n(i) that the tax default arose wholly or partly from the\nintentional disregard by the taxpayer (or a person acting\non behalf of the taxpayer) of a taxation law;\n\nTaxation Administration Act 2007 21\n(ii) that the taxpayer (or a person acting on behalf of the\ntaxpayer) deliberately concealed or suppressed\ninformation from the Commissioner relevant to the\nassessment of the tax liability (or the investigation of the\ntax default) or hindered the assessment of the tax\nliability (or the investigation of the tax default) in any\nother way.\n(3) The Commissioner has a discretion to reduce penalty tax in the\nfollowing circumstances:\n(a) the Commissioner may reduce the amount of penalty tax by\nup to 20% of the amount otherwise payable if the\nCommissioner conducts an investigation of the tax default and\nthe taxpayer cooperates fully with the investigation;\n(b) the Commissioner may reduce the amount of penalty tax by\nup to 80% of the amount otherwise payable if the\nCommissioner has not commenced an investigation of the tax\ndefault and the taxpayer's full and immediate disclosure of the\nextent of the tax default avoids the need for an investigation;\n(but if the taxpayer is liable to penalty tax because of deliberate\nconcealment or suppression of information, there is to be no\ndiscretionary reduction of penalty tax imposed on that or any other\nground).\n(4) A person hinders the investigation of a tax default if the person:\n(a) deliberately falsifies, damages, conceals or destroys tax\nrecords to which the investigation relates; or\n(b) refuses or fails (without reasonable excuse) to comply with a\nrequirement lawfully made in connection with the investigation;\nor\n(c) hinders or obstructs an authorised officer exercising functions\nin the course of, or in connection with, the investigation; or\n(d) does anything else to hinder or obstruct the investigation.\n","sortOrder":40},{"sectionNumber":"42","sectionType":"section","heading":"Minimum amount of penalty tax","content":"42 Minimum amount of penalty tax\nPenalty tax is not to be imposed if the amount of the penalty tax\nwould be less than $20.\n\nTaxation Administration Act 2007 22\n","sortOrder":41},{"sectionNumber":"43","sectionType":"section","heading":"Time for payment of penalty tax","content":"43 Time for payment of penalty tax\nPenalty tax must be paid by a taxpayer within the period (not less\nthan 14 days) specified in a notice of the assessment imposing the\npenalty tax.\n","sortOrder":42},{"sectionNumber":"44","sectionType":"section","heading":"Remission of penalty tax","content":"44 Remission of penalty tax\nThe Commissioner may, if satisfied that it is appropriate to do so,\nremit penalty tax in whole or part.\n","sortOrder":43},{"sectionNumber":"45","sectionType":"section","heading":"Form of returns","content":"45 Form of returns\nA return must be in the approved form.\n","sortOrder":44},{"sectionNumber":"46","sectionType":"section","heading":"Time of lodgement","content":"46 Time of lodgement\nA return is taken to have been lodged by a person at the time the\nreturn is received by the Commissioner.\n","sortOrder":45},{"sectionNumber":"47","sectionType":"section","heading":"Presumption about person making and signing","content":"47 Presumption about person making and signing\nA return apparently made and signed by or on behalf of a person is\npresumed, unless the contrary is proved, to have been made and\nsigned by the person or with the person's authority.\n","sortOrder":46},{"sectionNumber":"48","sectionType":"section","heading":"Modification of requirements relating to returns","content":"48 Modification of requirements relating to returns\n(1) The Commissioner may, by notice to a person who is to lodge a\nreturn under a taxation law, exercise one or both of the following\npowers:\n(a) extend the time for lodging the return;\n(b) vary the period to which the return is to relate.\n(2) An extension or variation under this section:\n(a) takes effect on, or from, a date specified in the notice; and\n(b) is subject to conditions stated in the notice or in a later notice\ngiven to the person to whom the extension or variation relates.\n\nTaxation Administration Act 2007 23\n","sortOrder":47},{"sectionNumber":"49","sectionType":"section","heading":"Approval of special arrangements","content":"49 Approval of special arrangements\n(1) Despite the provisions of another taxation law, the Commissioner\nmay, by notice, approve a special arrangement for the lodging of\nreturns and the payment of tax or other amounts under the taxation\nlaw in relation to:\n(a) a specified taxpayer or specified class of taxpayers; or\n(b) a specified agent, or specified class of agents, acting or\nproposing to act on behalf of a specified taxpayer or specified\nclass of taxpayers.\n(2) Without limiting subsection (1), the approval may do any of the\nfollowing:\n(a) exempt the taxpayer or taxpayers from specified provisions of\nthe taxation law to which it applies;\n(b) authorise or require the lodging of returns and the payment of\ntax or other amounts by electronic means;\n(c) provide that a tax liability is taken to be wholly or partly\nsatisfied in specified circumstances.\n(3) An approval may be given on the initiative of the Commissioner or\non application.\n(4) The Commissioner may vary, suspend or cancel an approval at any\ntime by notice to the affected taxpayer or agent.\n(5) The calculation of tax by a person other than the Commissioner in\naccordance with a special arrangement approved under this section\nis not an assessment.\n","sortOrder":48},{"sectionNumber":"50","sectionType":"section","heading":"Application for approval","content":"50 Application for approval\n(1) An application for an approval under this Division must be made to\nthe Commissioner in the approved form.\n(2) The Commissioner may grant or refuse an application for an\napproval under this Division.\n(3) Notice of a decision under subsection (2) must be given to the\napplicant.\n\nTaxation Administration Act 2007 24\n","sortOrder":49},{"sectionNumber":"51","sectionType":"section","heading":"Conditions of approval","content":"51 Conditions of approval\n(1) An approval under this Division is subject to conditions specified by\nthe Commissioner in the notice of approval or by subsequent\nnotice.\n(2) The conditions of an approval may include:\n(a) conditions limiting the approval to tax liabilities of a specified\nclass; and\n(b) conditions limiting the approval to transactions effected by\ninstruments of a specified class; and\n(c) conditions about the content of returns and the time of\nlodgement; and\n(d) conditions requiring payments of tax or other amounts at\nspecified times; and\n(e) conditions about the means by which returns are to be lodged\nor payments of tax or other amounts are to be made; and\n(f) if the approval provides an exemption from a requirement for\nthe stamping of instruments, conditions about the\nendorsement of the instruments; and\n(g) conditions requiring the taxpayer or agent to whom the\napproval is given to keep specified records; and\n(h) conditions requiring the payment of interest in accordance with\nthe approval on any amount that is not paid to the\nCommissioner when it is required under the approval to be\npaid; and\n(i) conditions requiring the payment of a penalty imposed by the\nCommissioner on any amount that is not paid to the\nCommissioner when it is required under the approval to be\npaid; and\n(j) conditions about facilitating refunds under Part 4; and\n(k) any other conditions the Commissioner considers appropriate.\n\nTaxation Administration Act 2007 25\n","sortOrder":50},{"sectionNumber":"52","sectionType":"section","heading":"Effect of approval","content":"52 Effect of approval\n(1) If an approval is given under this Division to a taxpayer, or a class\nof taxpayers, and a condition of the approval is not complied with,\neach taxpayer obliged to comply with the condition, or to ensure\nthat it is complied with, is guilty of an offence.\n(3) However, if a taxpayer complies with the provisions of a taxation\nlaw that apply apart from an approval under this Division, no\noffence is committed against subsection (1) by the taxpayer for\nnon-compliance with a condition of the approval.\n","sortOrder":51},{"sectionNumber":"52A","sectionType":"section","heading":"Agent must remit amount collected","content":"52A Agent must remit amount collected\nIf, under a special arrangement approved under this Division, an\nagent is required to pay to the Commissioner an amount collected\nfrom a taxpayer for payment of tax, the agent must pay the amount\nto the Commissioner in accordance with the approval.\nMaximum penalty: 200 penalty units.\n","sortOrder":52},{"sectionNumber":"52B","sectionType":"section","heading":"Failure to remit amount collected","content":"52B Failure to remit amount collected\n(1) This section applies if:\n(a) a taxpayer pays an agent an amount for payment of a tax\nunder a special arrangement approved under this Division;\nand\n(b) the agent fails to pay the amount (the unremitted amount) to\nthe Commissioner in accordance with the approval.\n(2) The taxpayer is taken to have satisfied the taxpayer's tax liability to\nthe extent that the unremitted amount would have reduced the tax\nliability had the unremitted amount been paid to the Commissioner.\n(3) The Commissioner may determine that the unremitted amount,\ntogether with the following amounts, are payable by the agent:\n(a) interest on the unremitted amount in accordance with the\napproval, unless the amount of interest would be less than\n$20;\n(b) a penalty equal to 20% of the unremitted amount, unless the\namount of the penalty would be less than $20;\n\nTaxation Administration Act 2007 26\n(c) interest on the amount of the penalty in accordance with the\napproval, unless the amount of interest would be less than\n$20.\n(4) The Commissioner may make a determination under subsection (3)\non the basis of information the Commissioner has from any source.\n(5) The Commissioner may, if satisfied it is appropriate to do so, remit,\nin whole or in part, any of the following:\n(a) interest mentioned in subsection (3)(a) or (c);\n(b) a penalty mentioned in subsection (3)(b).\n","sortOrder":53},{"sectionNumber":"52C","sectionType":"section","heading":"Redetermination of amount payable","content":"52C Redetermination of amount payable\n(1) Subject to subsection (4), the Commissioner may redetermine the\namount payable by an agent after making:\n(a) a determination under section 52B(3); or\n(b) a redetermination under this section.\n(2) A redetermination may be made:\n(a) on the Commissioner's own initiative or on receipt of a written\napplication made by the agent; and\n(b) on the basis of information the Commissioner has from any\nsource.\n(3) A redetermination may:\n(a) confirm the earlier agent determination; or\n(b) increase the amount of the earlier agent determination; or\n(c) reduce the amount of the earlier agent determination\n(including reducing the amount of the earlier agent\ndetermination to nil); or\n(d) alter the earlier agent determination in any other way.\n(4) The Commissioner cannot redetermine the amount payable by an\nagent more than 5 years after the date on which the initial\ndetermination in relation to the agent was made under\nsection 52B(3) unless:\n(a) the redetermination is necessary to give effect to a decision on\nan objection, review or appeal under Part 11 in relation to the\ninitial agent determination; or\n\nTaxation Administration Act 2007 27\n(b) the agent failed to make a full and true disclosure of all the\nfacts and circumstances affecting the agent's liability and, as a\nresult, the liability was determined or redetermined at a lower\namount than it should have been; or\n(c) the agent applied, in writing, for the redetermination within\n5 years after the date of the initial determination.\n","sortOrder":54},{"sectionNumber":"52D","sectionType":"section","heading":"Notice of liability","content":"52D Notice of liability\n(1) The Commissioner must issue a notice of liability if the\nCommissioner makes an agent determination.\n(2) A notice of liability must:\n(a) specify the name of the agent to whom the agent\ndetermination relates; and\n(b) set out the agent determination; and\n(c) include the following details:\n(i) the unremitted amount and the date it became payable;\n(ii) the amount of any interest or penalty payable at the date\nof the notice.\n","sortOrder":55},{"sectionNumber":"52E","sectionType":"section","heading":"Payment and recovery of amount payable","content":"52E Payment and recovery of amount payable\n(1) The amount an agent is required to pay under an agent\ndetermination is a debt payable to the Territory and recoverable by\nthe Commissioner in a court of competent jurisdiction.\n(2) Subject to subsection (3), the amount must be paid within 14 days\nafter the date of issue of the notice of liability that sets out the agent\ndetermination.\n(3) Part 7, Divisions 1 and 2 apply to the payment and recovery of the\namount as if:\n(a) the agent named in the notice of liability were a taxpayer; and\n(b) the amount were a tax, tax liability or amount assessed; and\n(c) interest payable under the agent determination were interest\npayable under Part 5, Division 1; and\n(d) any penalty payable under the agent determination were\npenalty tax payable under Part 5, Division 2; and\n(e) the notice of liability were a notice of assessment.\n\nTaxation Administration Act 2007 28\n","sortOrder":56},{"sectionNumber":"52F","sectionType":"section","heading":"Withdrawal of agent determination","content":"52F Withdrawal of agent determination\n(1) The Commissioner may withdraw an agent determination at any\ntime within 5 years after the date of the determination, whether or\nnot the amount payable under it has been paid.\n(2) If the Commissioner withdraws an agent determination, the\nCommissioner must issue a notice withdrawing the notice of liability\nissued in relation to the agent determination.\n(3) If an agent determination is withdrawn, the following apply:\n(a) any amount paid in satisfaction, or purported satisfaction, of\nthe amount that was payable under it is to be refunded;\n(b) if the withdrawn agent determination is the subject of an\nobjection, application for review or appeal under Part 11 –\ninterest is to be allowed on the amount of the refund on the\nsame basis as would have been applicable if that amount had\nbeen required to be refunded as a result of the objection,\nreview or appeal;\n(c) a fresh determination of the liability to which the withdrawn\nagent determination related cannot be made more than\n5 years after the date of the initial determination under\nsection 52B(3) of the agent's liability.\n(4) However, if it later appears that the agent determination would not\nhave been withdrawn if the agent to whom it related had made a full\nand true disclosure of all the facts and circumstances affecting the\nliability, subsection (3)(c) does not apply.\n","sortOrder":57},{"sectionNumber":"53","sectionType":"section","heading":"Payment by cheque","content":"53 Payment by cheque\nIf a tax officer accepts a cheque given in purported payment of tax,\nthe payment is accepted conditionally on the cheque being\nhonoured on first presentation and the tax will be taken to have\nbeen paid at the time of the acceptance of the cheque if (and only\nif) the cheque is honoured on first presentation.\n","sortOrder":58},{"sectionNumber":"54","sectionType":"section","heading":"Extension of time for payment of tax","content":"54 Extension of time for payment of tax\nOn written application by a taxpayer, the Commissioner may, if\nsatisfied it is appropriate to do so, extend the time for payment of\ntax.\n\nTaxation Administration Act 2007 29\n","sortOrder":59},{"sectionNumber":"55","sectionType":"section","heading":"Power to bring forward the time for payment of tax","content":"55 Power to bring forward the time for payment of tax\nIf the Commissioner has reason to believe that a taxpayer may\nleave Australia before tax falls due for payment, the Commissioner\nmay, by notice to the taxpayer, bring forward the date on which the\ntax falls due for payment to an earlier date specified in the notice.\n","sortOrder":60},{"sectionNumber":"56","sectionType":"section","heading":"Instalment arrangements","content":"56 Instalment arrangements\n(1) The Commissioner may approve an arrangement for payment of\ntax by instalments.\n(2) An instalment arrangement must be in writing and state the\nconditions applying to it.\n(3) An instalment arrangement has effect according to its terms.\n(4) An instalment arrangement must provide for the payment of interest\nat the statutory interest rate from the due date until the tax is paid\nunder the arrangement.\n(4A) However, if satisfied that it is appropriate to do so, the\nCommissioner may remit, in whole or part, interest payable under\nan instalment arrangement.\n(5) The Commissioner may, at any time, by notice given to the\ntaxpayer, terminate an instalment arrangement.\n(6) If the Commissioner terminates an instalment arrangement,\namounts outstanding under the arrangement are immediately\npayable by the taxpayer to the Commissioner.\n","sortOrder":61},{"sectionNumber":"56A","sectionType":"section","heading":"Application of payment","content":"56A Application of payment\n(1) An amount received by the Commissioner from a taxpayer or\nsomeone on behalf of a taxpayer must be applied in the following\norder:\n(a) firstly, any interest payable by the taxpayer under Part 5,\nDivision 1;\n(b) secondly, any penalty tax payable by the taxpayer under\nPart 5, Division 2;\n(c) lastly, any tax (other than any interest or penalty tax) payable\nby the taxpayer.\n(2) Subsection (1) has effect except as otherwise decided by the\n\nTaxation Administration Act 2007 30\n(3) This section does not affect the operation of section 56.\n","sortOrder":62},{"sectionNumber":"57","sectionType":"section","heading":"Recovery of tax as a debt","content":"57 Recovery of tax as a debt\nTax, on becoming due for payment, is a debt due to the Territory\nrecoverable by the Commissioner in a court of competent\njurisdiction.\n","sortOrder":63},{"sectionNumber":"58","sectionType":"section","heading":"Joint and several liability","content":"58 Joint and several liability\n(1) If 2 or more persons are liable for tax, the liability is joint and\nseveral and the Commissioner may recover the tax from any one or\nmore of them.\n(2) A person who pays tax for which another person is jointly liable has\na right of contribution from the other person.\n(3) However, a right of contribution under subsection (2) may be\naltered or excluded by contract.\n","sortOrder":64},{"sectionNumber":"59","sectionType":"section","heading":"Recovery from partnerships and other groups","content":"59 Recovery from partnerships and other groups\n(1) If a tax liability is incurred by or on behalf of a partnership, the\nliability is joint and several and the tax may be recovered from any\none or more of the partners.\n(2) If 2 or more persons are grouped together for the assessment of tax\nunder a particular taxation law, a tax liability under the relevant\ntaxation law relating to the group, or any of its members, is joint and\nseveral and the tax (including penalty tax and interest) may be\nrecovered from any one or more persons who were members of the\ngroup when the liability was incurred.\n","sortOrder":65},{"sectionNumber":"60","sectionType":"section","heading":"Recovery of tax from third parties","content":"60 Recovery of tax from third parties\n(1) The Commissioner may, by notice, require a person (the third\nparty) to pay money towards a taxpayer's unsatisfied tax liability.\n(2) A payment or payments may be required from any one or more of\nthe following sources:\n(a) money that is due or accruing, or may become due or may\naccrue, to the taxpayer from the third party;\n(b) money that the third party holds, or may subsequently hold, for\nor on account of the taxpayer;\n\nTaxation Administration Act 2007 31\n(c) money that the third party holds or may subsequently hold on\naccount of some other person for payment to the taxpayer;\n(d) money that the third party is authorised to pay to the taxpayer.\n(3) A copy of the notice must be served on the taxpayer.\n(4) The notice may require:\n(a) a single payment not exceeding the amount of the tax liability\n(or the amount available to make the payment); or\n(b) if the third party is liable from time to time to make payments\nto the taxpayer – the whole of each payment, or a specified\namount from or proportion of each payment, until the tax\nliability is satisfied.\n(5) The money must be paid to the Commissioner:\n(a) within 14 days, or a longer period specified by the\nCommissioner, after the date of issue of the notice; or\n(b) if the money does not become due to the taxpayer until after\nthe end of the period referred to in paragraph (a) as soon as\npracticable after it becomes due to the taxpayer.\n(6) A person required to pay an amount under this section must comply\nwith the requirement.\n(7) A third party who makes a payment as required under this section\nis taken to be acting under the authority of the taxpayer and incurs\nno civil liability by making the payment.\n(8) If, after the Commissioner gives a notice to a third party under this\nsection, the relevant tax liability is satisfied, in whole or part, from\nanother source, the Commissioner must promptly, by notice to the\nthird party:\n(a) revoke the notice under this section; or\n(b) make any necessary amendment to that notice.\n(9) The issue of a notice to a third party under this section does not\naffect the liability of the taxpayer to pay the tax, except to the extent\nthat an amount paid by the third party reduces the amount payable\nby the taxpayer.\n\nTaxation Administration Act 2007 32\n","sortOrder":66},{"sectionNumber":"61","sectionType":"section","heading":"Recovery from directors","content":"61 Recovery from directors\n(1) This section applies if the Commissioner issues a notice of\nassessment to a company and the amount assessed is not paid by\nthe due date.\n(2) The Commissioner may serve a notice on the directors of the\ncompany informing them that they will become jointly and severally\nliable with the company for the payment of the tax unless the\ncompany remedies its tax default within 28 days from the date of\nthe notice.\n(3) A notice under subsection (2) must be served on each director:\n(b) if personal service is impracticable – by a form of\nnon-personal service authorised under section 144.\n(4) For the purposes of this section, a company remedies a default if:\n(a) the tax liability as assessed, and any further liability for interest\nthat has accrued since the date of the assessment, is paid; or\n(b) the company enters into an instalment arrangement on\nconditions satisfactory to the Commissioner; or\n(c) the company enters into voluntary administration under\n","sortOrder":67},{"sectionNumber":"Part 5","sectionType":"part","heading":"3A of the Corporations Act 2001; or","content":"Part 5.3A of the Corporations Act 2001; or\n(d) the company goes into liquidation.\n(5) If a company remedies its default by entering into an instalment\narrangement but later contravenes a condition of the arrangement,\nthe company's default is taken to revive and the Commissioner may\nserve another notice on the directors under this section.\n(6) If the company fails to remedy its default within the 28-day period,\nthe directors become jointly and severally liable, with the company,\nfor the payment of the tax liability assessed against the company.\n(7) In proceedings for recovery of tax from a director under this section,\nit is a defence for the director to establish that:\n(a) the director took all reasonable steps that were possible in the\ncircumstances to get the company to remedy its default; or\n(b) the director was unable because of illness or for some other\nproper reason to take steps to get the company to remedy its\ndefault.\n\nTaxation Administration Act 2007 33\n(8) If a director pays tax or tax is recovered from a director under this\nsection, the director is entitled to be indemnified by the company for\nthe amount paid or recovered.\n(9) In this section:\ndirector, of a company, includes a person who was a director when\nthe relevant tax liability was incurred by the company, or a notice\nunder this section was issued, but has since ceased to be a\ndirector.\n","sortOrder":68},{"sectionNumber":"62","sectionType":"section","heading":"Definitions","content":"62 Definitions\nIn this Division:\nland, see section 4(1) of the Stamp Duty Act 1978.\nland-holding corporation, see section 4(1) of the Stamp Duty\nAct 1978.\nlinked entity, see section 56NA of the Stamp Duty Act 1978.\nmining tenement, see section 4(1) of the Stamp Duty Act 1978.\nregister means:\n(a) for land registered under the Land Title Act 2000 – the land\nregister; or\n(b) for a mining tenement – the appropriate statutory register.\nregistration authority means:\n(a) for land registered under the Land Title Act 2000 – the\nRegistrar-General; or\n(b) for a mining tenement – the authority responsible for\nadministering the register.\ntaxable transaction means an instrument or transaction in respect\nof which tax is payable.\n\nTaxation Administration Act 2007 34\n","sortOrder":69},{"sectionNumber":"63","sectionType":"section","heading":"Power to secure tax by registration of statutory charge over","content":"63 Power to secure tax by registration of statutory charge over\nland\n(1) If a taxpayer acquires land as a result of a taxable transaction and\nthe tax payable on the transaction is not paid by the due date, the\nunpaid tax liability becomes an overriding statutory charge over the\nland.\n(2) If a taxpayer who is required to lodge a statement in respect of the\nacquisition of an interest in a land-holding corporation fails to lodge\nthe required statement, or to pay the tax payable in respect of the\ntransaction, by the due date, the unpaid tax liability becomes an\noverriding statutory charge over the land of the land-holding\ncorporation and of linked entities.\n","sortOrder":70},{"sectionNumber":"64","sectionType":"section","heading":"Registration authority may be required to register charge","content":"64 Registration authority may be required to register charge\n(1) If a tax liability becomes an overriding statutory charge on land\nunder this Division, the Commissioner may lodge a request with the\nregistration authority for the charge to be registered over land\nspecified in the request to which the charge relates.\n(2) The registration authority must (without fee) register the charge by\nmaking appropriate entries in the register.\n(3) A charge registered under this Division has priority over all other\nregistered and unregistered mortgages, charges and\nencumbrances except a previously registered overriding statutory\ncharge.\n","sortOrder":71},{"sectionNumber":"65","sectionType":"section","heading":"Notification of persons affected by charge","content":"65 Notification of persons affected by charge\n(1) When a charge is registered, the registration authority must notify\nall persons who have registered interests in or over the land.\n(2) Failure to notify one or more persons under subsection (1) does not\ninvalidate registration of the charge.\n","sortOrder":72},{"sectionNumber":"66","sectionType":"section","heading":"Commissioner to give notice","content":"66 Commissioner to give notice\n(1) A registration authority must cancel registration of a charge on\nreceiving notice from the Commissioner that:\n(a) the tax liability to which the charge relates has been fully\nsatisfied; or\n(b) the Commissioner no longer wants the charge to be\nregistered.\n\nTaxation Administration Act 2007 35\n(2) When a tax liability to which a registered charge relates is fully\nsatisfied, the Commissioner must notify the registration authority of\nthat fact.\n(3) The registration authority must also cancel registration of a charge\nif a duly stamped conveyance is lodged for registration to give\neffect to the sale of the land under this Division.\n","sortOrder":73},{"sectionNumber":"67","sectionType":"section","heading":"Prohibition on dealings","content":"67 Prohibition on dealings\n(1) While a statutory charge under this Division remains registered, the\nregistration authority must not register an instrument affecting the\nland unless the Commissioner consents, in writing, to its\nregistration.\n(2) The Commissioner has a discretion to consent, or refuse to\nconsent, to the registration of an instrument under this section.\n","sortOrder":74},{"sectionNumber":"68","sectionType":"section","heading":"Application for order to sell land","content":"68 Application for order to sell land\n(1) The Commissioner may apply to the Supreme Court for an order for\nthe sale of land subject to a registered overriding statutory charge.\n(2) An application may only be made for the sale of the land if:\n(a) the Commissioner has made an assessment of the tax to\nwhich the overriding statutory charge relates; and\n(b) at least 18 months have elapsed from the due date for\npayment fixed in the notice of assessment; and\n(c) at least 6 months before the date of the application the\nCommissioner has given the taxpayer and anyone else with a\nregistered interest in the land the notice required under\nsubsection (3).\n(3) The required notice is a notice stating the Commissioner's intention\nto apply to the Supreme Court for an order for sale of the land\nunless the outstanding tax is paid within 6 months after the date of\nthe notice.\n(4) A notice under subsection (2)(c) must be served:\n(b) if personal service is impracticable – by a form of\nnon-personal service authorised under section 144; or\n(c) if non-personal service under section 144 is impracticable – by\nposting the notice on the land.\n\nTaxation Administration Act 2007 36\n","sortOrder":75},{"sectionNumber":"69","sectionType":"section","heading":"Order for sale of land","content":"69 Order for sale of land\n(1) The Supreme Court must, on the application of the Commissioner,\nmake an order for the sale of land subject to a registered overriding\nstatutory charge (or so much of the land as is necessary to meet\nthe tax liability) if satisfied:\n(a) that the tax, or part of the tax, secured by the charge remains\noutstanding; and\n(b) the statutory pre-conditions to the making of the application\nhave been satisfied.\n(2) The Court may, if it thinks fit, act on the basis of affidavit evidence.\n(3) The Court may nominate an officer of the Court to execute a\nconveyance to give effect to a sale ordered by the Court under this\nsection.\n(4) A conveyance giving effect to a sale of land under this section vests\nthe land in the purchaser freed and discharged from registered and\nunregistered mortgages, charges, encumbrances and other\ninterests.\n","sortOrder":76},{"sectionNumber":"70","sectionType":"section","heading":"Proceeds of sale","content":"70 Proceeds of sale\n(1) If land is sold under this Division, the proceeds are to be applied as\nfollows:\n(a) first – in payment of the costs, charges and expenses of and\nincidental to the sale;\n(b) secondly – in payment of any money owing to a person\nentitled under a law of the Commonwealth to priority over an\noverriding statutory charge;\n(c) thirdly – in payment of money secured by an overriding\nstatutory charge registered before the statutory charge under\nthis Division;\n(d) fourthly – in payment of the outstanding tax liability;\n(e) fifthly – in payment of money secured by an overriding\nstatutory charge registered after registration of the statutory\ncharge under this Division;\n(f) sixthly – in payment of money secured by registered\nmortgages in the order of their priority;\n\nTaxation Administration Act 2007 37\n(g) seventhly – in payment of money secured by unregistered\nmortgages in order of their priority;\n(h) eighthly – in payment to the taxpayer.\n(2) In this section:\nmortgage includes a charge or encumbrance securing the payment\nof money.\n","sortOrder":77},{"sectionNumber":"71","sectionType":"section","heading":"Other means of enforcement not affected","content":"71 Other means of enforcement not affected\nThe registration of an overriding statutory charge under this Division\ndoes not affect the Commissioner's power to recover outstanding\ntax in proceedings unrelated to the charge.\n","sortOrder":78},{"sectionNumber":"72","sectionType":"section","heading":"Death of taxpayer","content":"72 Death of taxpayer\n(1) The death of a taxpayer does not affect a tax liability.\n(2) In particular, the death of a taxpayer does not suspend a liability to\ninterest or to penalty tax.\n(3) A tax liability becomes, on the taxpayer's death, a first charge on\nthe deceased taxpayer's estate.\n(4) A deceased taxpayer's non-pecuniary obligations under a taxation\nlaw pass to the taxpayer's personal representative.\nExamples for subsection (4)\n","sortOrder":79},{"sectionNumber":"1","sectionType":"section","heading":"If a taxpayer was required under a taxation law to lodge returns, the","content":"1 If a taxpayer was required under a taxation law to lodge returns, the\nobligation passes to, and must be discharged by, the personal representative.\n","sortOrder":80},{"sectionNumber":"2","sectionType":"section","heading":"The deceased taxpayer's tax records must be kept by the personal","content":"2 The deceased taxpayer's tax records must be kept by the personal\nrepresentative for as long as the taxpayer would have been required to keep\nthem if the taxpayer were still alive.\n(5) Powers and remedies that would have been available against the\ntaxpayer if the taxpayer were still alive are available against the\ntaxpayer's personal representative.\nExamples for subsection (5)\n1 The Commissioner may make an assessment of the tax payable by the\ntaxpayer's personal representative out of the deceased taxpayer's estate.\n2 The Commissioner may commence proceedings against the personal\nrepresentative for the recovery of tax.\n3 If proceedings commenced against a taxpayer for recovery of tax are\nincomplete at the time of the taxpayer's death, they may be continued and\ncompleted against the taxpayer's personal representative.\n\nTaxation Administration Act 2007 38\nDivision 5 Waiver of tax\n","sortOrder":81},{"sectionNumber":"73","sectionType":"section","heading":"Waiver of tax","content":"73 Waiver of tax\n(1) The Commissioner may waive a tax liability in whole or part if the\namount of tax waived is less than $20.\n(2) If the Commissioner waives stamp duty under this section, an\ninstrument to which the waiver relates:\n(a) may be marked as duly stamped although no stamp duty, or\ninsufficient stamp duty, has been paid; and\n(b) if so marked, is taken to have been duly stamped.\n","sortOrder":82},{"sectionNumber":"74","sectionType":"section","heading":"Requirement to keep proper records","content":"74 Requirement to keep proper records\n(1) A taxpayer must keep the records that are necessary to enable the\ntaxpayer's tax liability to be ascertained.\n(2) This section extends to returns designated by or under another\ntaxation law as made that are required to be kept.\n","sortOrder":83},{"sectionNumber":"75","sectionType":"section","heading":"Additional records","content":"75 Additional records\n(1) The Commissioner may, by notice given to a person who is\nrequired to keep a record under a taxation law, require the person\nto keep the additional records that are specified in the notice.\n(2) The person must comply with the notice.\n","sortOrder":84},{"sectionNumber":"76","sectionType":"section","heading":"Keeping records that contain misleading information","content":"76 Keeping records that contain misleading information\nA person must not keep a tax record that the person knows to be\nmisleading in a material particular.\n\nTaxation Administration Act 2007 39\n","sortOrder":85},{"sectionNumber":"77","sectionType":"section","heading":"Accessibility","content":"77 Accessibility\n(1) A person who is required under a taxation law to keep a tax record\nmust keep the record so that it can be readily produced to the\nCommissioner if the Commissioner requires it.\n(2) If a tax record is not kept as required by subsection (1), any cost\nincurred by the Commissioner in gaining access to the tax record,\nor the information contained in it, may be recovered by the\nCommissioner as a debt due from the person required to keep the\nrecord.\n","sortOrder":86},{"sectionNumber":"78","sectionType":"section","heading":"Form of record – English language and Australian currency","content":"78 Form of record – English language and Australian currency\n(1) A person who is required to keep a tax record must keep the\nrecord:\n(a) in the form of a document expressed in the English language\nand in Australian currency; or\n(b) in a form from which a document expressed in the English\nlanguage and in Australian currency can be readily produced.\n(2) If a tax record is not kept as required by subsection (1), any cost\nincurred by the Commissioner in having the record translated into\nEnglish, or converted into Australian currency, may be recovered by\nthe Commissioner as a debt due from the person required to keep\nthe record.\n","sortOrder":87},{"sectionNumber":"79","sectionType":"section","heading":"Period of retention","content":"79 Period of retention\n(1) A person required to keep a tax record must retain the record for\n5 years after the record was made or obtained, or the transaction to\nwhich it relates was completed (whichever is the later).\n(2) However, the Commissioner may, by written approval:\n(a) reduce the period of retention required under subsection (1)\nfor specified tax records, or tax records of a specified class; or\n(b) authorise the destruction of specified tax records before the\nperiod of retention required under subsection (1) comes to an\nend.\n\nTaxation Administration Act 2007 40\n(3) An approval under subsection (2) operates only for the purposes of\na taxation law and does not confer an exemption from other laws.\n","sortOrder":88},{"sectionNumber":"80","sectionType":"section","heading":"Intentional damage to, or destruction of, records","content":"80 Intentional damage to, or destruction of, records\n(1) A person must not intentionally damage or destroy a tax record\nrequired to be retained under this Act.\n(2) This section does not prevent the destruction of a tax record if the\nCommissioner has authorised or approved its destruction.\n","sortOrder":89},{"sectionNumber":"81","sectionType":"section","heading":"Evasion of tax","content":"81 Evasion of tax\n(1) A person liable to tax must not knowingly evade the tax.\n(2) A prosecution under this section does not prevent the\nCommissioner from pursuing any other right, remedy or action\nunder this Act or any other law in relation to the evasion of tax or\nthe tax evaded.\n","sortOrder":90},{"sectionNumber":"82","sectionType":"section","heading":"Misleading information and documents","content":"82 Misleading information and documents\n(1) A person must not make a statement to a tax officer that the person\nknows to be misleading in a material particular.\n(2) A person must not give to a tax officer a document that the person\nknows to be misleading in a material particular.\n(3) This section extends to a statement or a document that is\nmisleading because of the omission of relevant information as well\nas to one that is misleading because it consists of, or includes,\nmisinformation.\n(4) However, no offence is committed against subsection (2) if the\nperson, when giving the document to the tax officer:\n(a) draws the misleading aspect of the document to the tax\nofficer's attention; and\n(b) to the extent the person can reasonably do so, gives the tax\nofficer the information necessary to correct the document.\n\nTaxation Administration Act 2007 41\n","sortOrder":91},{"sectionNumber":"83","sectionType":"section","heading":"Falsifying or concealing information","content":"83 Falsifying or concealing information\nA person must not falsify or conceal:\n(a) information about the identity of a taxpayer, or a taxpayer's\nresidential or business address; or\n(b) information about the identity, or residential or business\naddress, of any other person who may be able to provide\ninformation relevant to the administration or enforcement of a\ntaxation law; or\n(c) information that is otherwise relevant to the administration or\nenforcement of a taxation law.\n","sortOrder":92},{"sectionNumber":"84","sectionType":"section","heading":"Failure to lodge documents","content":"84 Failure to lodge documents\nA person must lodge a document or return that is required to be\nlodged under a taxation law within the time allowed for its\nlodgement.\n","sortOrder":93},{"sectionNumber":"85","sectionType":"section","heading":"Non-compliance with other requirements of a taxation law","content":"85 Non-compliance with other requirements of a taxation law\nA taxpayer must comply with any other non-pecuniary requirement:\n(a) imposed by or under a taxation law; and\n(b) for which no penalty for non-compliance is specifically fixed.\n","sortOrder":94},{"sectionNumber":"86","sectionType":"section","heading":"General defence under this Part","content":"86 General defence under this Part\nIt is a defence to a charge of an offence against this Part if the\ndefendant proves that:\n(a) the defendant took reasonable care to comply with the\nrelevant provision; or\n(b) the contravention arose solely from circumstances beyond the\ndefendant's control.\n\nTaxation Administration Act 2007 42\n","sortOrder":95},{"sectionNumber":"87","sectionType":"section","heading":"Definitions","content":"87 Definitions\nauthorised investigation means an investigation under section 88\nor 89.\ncorresponding authority means the authority responsible for the\nadministration of a corresponding law.\ncorresponding law means a law of the Commonwealth, of a State\nor another Territory:\n(a) corresponding to a taxation law; or\n(b) dealing with taxation; or\n(c) declared by regulation to be a corresponding law for the\npurposes of this Part.\npowers of entry and search means the powers of an authorised\nofficer under sections 93, 94 and 95(1)(a) to (e).\nrelevant material means an instrument, document, record or other\nthing relevant to an authorised investigation.\nresidential premises – if premises are used partly for residential\nand partly for non-residential purposes, a reference to residential\npremises refers only to the part of the premises used for residential\npurposes.\nsearch warrant means a warrant under section 94.\ntaxation law includes the First Home Owner Grant Act 2000.\n","sortOrder":96},{"sectionNumber":"88","sectionType":"section","heading":"Authorised investigations","content":"88 Authorised investigations\nAn authorised investigation is an investigation undertaken by an\nauthorised officer for one or more of the following purposes:\n(a) to ascertain whether a tax liability exists;\n(b) to assess the amount of a tax liability;\n\nTaxation Administration Act 2007 43\n(c) to decide an application under a taxation law;\nExample for paragraph (c)\nAn application for a first home owner grant, an exemption from tax, or a rebate or\nrefund of tax.\n(d) to audit records required to be kept under a taxation law;\n(e) to gather information relevant to an objection, review or appeal\nunder a taxation law;\n(f) to ascertain whether a person is entitled to a grant,\nconcession, rebate or exemption under a taxation law;\n(g) to ascertain whether a condition on which a grant, concession,\nrebate or exemption has been paid or granted under a\ntaxation law has been complied with;\n(h) to ascertain whether a contravention of a taxation law has\noccurred or to gather evidence of a suspected contravention\nof a taxation law;\n(i) to gather information or evidence that is relevant in some\nother way to the administration or enforcement of a taxation\nlaw.\n","sortOrder":97},{"sectionNumber":"89","sectionType":"section","heading":"Investigations for purposes of corresponding laws","content":"89 Investigations for purposes of corresponding laws\n(1) The Commissioner may, by agreement with a corresponding\nauthority:\n(a) authorise an investigation under this Part, on behalf of the\ncorresponding authority, for the purposes of a corresponding\nlaw; or\n(b) authorise the corresponding authority to carry out an\ninvestigation under this Part for the purposes of a\ncorresponding law.\n(2) For the purposes of such an investigation:\n(a) a reference in this Part to tax is to be read as a reference to\ntax payable under the corresponding law; and\n(b) a reference in this Part to a tax liability is to be read as a\nreference to a tax liability under the corresponding law; and\n\nTaxation Administration Act 2007 44\n(c) a reference in this Part to records required to be kept under a\ntaxation law is to be read as a reference to records required to\nbe kept under, or for the purposes of, the corresponding law;\nand\n(d) a reference in this Part to a taxation law is to be read as a\nreference to the corresponding law.\n(3) If the Commissioner authorises a corresponding authority to carry\nout an investigation under this Part:\n(a) a reference in this Part to the Commissioner is to be read as a\nreference to the corresponding authority; and\n(b) a reference in this Part to an authorised officer is to be read as\na person authorised under the corresponding law to carry out\nan investigation in the jurisdiction of the corresponding law or\nto exercise under a corresponding law functions\ncorresponding to those of an authorised officer under this Act;\nand\n(c) a reference in this Part to an identity card is a reference to a\ncard, certificate or other document issued under a\ncorresponding law identifying the holder as a person entitled\nto exercise investigative powers under a corresponding law.\n","sortOrder":98},{"sectionNumber":"90","sectionType":"section","heading":"Access to public records without fee","content":"90 Access to public records without fee\nAn authorised officer may, for the purposes of an authorised\ninvestigation, inspect and take copies of any public record without\npayment of any fee.\n","sortOrder":99},{"sectionNumber":"91","sectionType":"section","heading":"Power to request information and production of records","content":"91 Power to request information and production of records\ninvestigation, ask a person:\n(a) to answer specified questions or provide specified information;\nor\n(b) to produce specified relevant material or relevant material of a\nspecified kind, in the person's possession or control.\n(2) The request may be made:\n(a) if an oral response is required – orally; or\n\nTaxation Administration Act 2007 45\n(b) in any other case by notice given to the person to whom the\nrequest is addressed.\n(3) The authorised officer must disclose to the person to whom the\nrequest is addressed:\n(a) that the request is made for the purposes of an authorised\ninvestigation; and\n(b) if the person to whom the request is addressed is under\ninvestigation – that fact;\n(but the authorised officer is not required to make any further\ndisclosure about the nature or purpose of the investigation).\n(4) A person requested, by notice under this section, to provide written\ninformation must, if the notice requires, verify the information by\nstatutory declaration.\n(5) A request made by one authorised officer may be complied with by\nproviding the information or relevant material to another authorised\nofficer (whether or not both are present at the same time).\n(6) The person to whom a request is made must comply with it to the\nextent the person is able to do so and, if asked to answer a\nquestion, must do so to the best of the person's knowledge,\ninformation and belief.\n","sortOrder":100},{"sectionNumber":"92","sectionType":"section","heading":"Power to require person to attend for examination","content":"92 Power to require person to attend for examination\ninvestigation, require a person to attend for examination before an\nauthorised officer.\n(2) The person must be given a notice:\n(a) requiring the person to attend for examination at a specified\ntime and place; and\n(b) specifying the subject of the examination.\n(3) The notice may require the person to bring and produce to the\nauthorised officer any relevant material in the person's possession\nor control relating to the subject of the examination.\n\nTaxation Administration Act 2007 46\n(4) An authorised officer may require a person attending for\nexamination to do any one or more of the following:\n(a) to take an oath to answer all questions truthfully;\n(b) to answer a question relevant to the examination asked by the\nofficer or by another person present at the examination;\n(c) to produce at the examination any relevant material in the\nperson's possession or control.\n(6) The Commissioner may reimburse reasonable travelling expenses\nactually incurred by a person who attends for examination before\nan authorised officer.\n(7) An authorised officer may have a written transcript or audio\nrecording (or both) made of oral evidence.\n(8) A person must comply with a requirement under this section to the\nextent the person is able to do so and, if required to answer a\nquestion, must do so to the best of the person's knowledge,\ninformation and belief.\n","sortOrder":101},{"sectionNumber":"93","sectionType":"section","heading":"Power to enter premises","content":"93 Power to enter premises\ninvestigation, enter and remain on premises if the officer has\nreason to suspect there is relevant material on the premises.\n(2) The power may be exercised:\n(a) with the consent of the occupier; or\n(b) with the authority of a search warrant.\n(3) The power may also be exercised without the consent of the\noccupier and without a search warrant if:\n(a) the premises are non-residential premises; or\n(b) the premises are residential premises and the Commissioner\ngives an authorisation under subsection (4).\n(4) If the Commissioner believes, on reasonable grounds, that it is\nurgently necessary for an authorised officer to enter residential\npremises in order to prevent destruction of, or interference with,\nrelevant material, the Commissioner may authorise the officer,\norally or in writing, to do so.\n\nTaxation Administration Act 2007 47\n(5) No authorisation is to be given by the Commissioner under\nsubsection (4) if an application has, within the preceding 14 days,\nbeen made for a search warrant and the application has been\nrefused.\n(6) The authorised officer must, at the reasonable request of a person\napparently in charge of the premises or any other person on the\npremises, display the officer's identity card.\n","sortOrder":102},{"sectionNumber":"94","sectionType":"section","heading":"Search warrants","content":"94 Search warrants\n(1) An authorised officer may apply to a justice of the peace for a\nsearch warrant if the officer has reason to suspect there is relevant\nmaterial on the premises.\n(2) If the justice of the peace is satisfied by evidence on oath that there\nare reasonable grounds to suspect that there is relevant material on\nthe premises to which the application relates, the justice of the\npeace may issue a search warrant.\n(3) A search warrant authorises an authorised officer to enter and\nremain on the premises specified in the warrant for the purpose of\ncarrying out a search of the premises under this Part.\n(4) A search warrant may authorise the exercise of the powers\nconferred by the warrant:\n(a) at any time; or\n(b) subject to limitations as to hours of the day (or night) when the\npowers may be exercised or other limits as to the time when\nthe powers may be exercised.\n(5) A search warrant may be executed by the authorised officer to\nwhom it is issued or by any other authorised officer.\n(6) A search warrant remains in force for a period specified in the\nwarrant.\n(7) An authorised officer executing a warrant must, at the reasonable\nrequest of a person apparently in charge of the premises or any\nother person on the premises, display the warrant.\n\nTaxation Administration Act 2007 48\n","sortOrder":103},{"sectionNumber":"95","sectionType":"section","heading":"Powers of authorised officers while on premises","content":"95 Powers of authorised officers while on premises\n(1) An authorised officer who enters premises under this Part for the\npurposes of an authorised investigation may exercise one or more\nof the following powers:\n(a) search the premises and examine anything on the premises\n(opening it if necessary and, if specifically authorised to do so\nby the Commissioner, breaking it open);\n(b) photograph or film anything on the premises;\n(c) operate equipment or facilities on the premises;\n(d) take possession of relevant material found on the premises\nand retain it for as long as may be necessary for one or more\nof the following purposes:\n(i) to examine it to determine its evidentiary value;\n(ii) to copy it;\n(iii) if it is relevant to possible legal proceedings – for the\npurposes of the proceedings;\n(e) if relevant material found on the premises cannot be\nconveniently removed – secure it against interference;\n(f) ask any person on the premises to do any of the following:\n(i) to state the person's full name, date of birth and\naddress;\n(ii) to answer (orally or in writing) questions asked by the\nofficer;\n(iii) to produce relevant material;\n(iv) to operate equipment or facilities on the premises;\n(v) to give the officer any translation, code, password or\nother information necessary to gain access to or to\ninterpret and understand any relevant material located or\nobtained by the officer in the course of exercising the\nofficer's functions under this Part;\n(vi) to give other assistance the officer reasonably requires.\n\nTaxation Administration Act 2007 49\n(2) A person to whom a request is addressed under subsection (1)(f)\nmust comply with the request to the extent the person is able to do\nso and, if asked to answer a question, must do so to the best of the\nperson's knowledge, information and belief.\n(3) If an authorised officer takes anything from the premises, the officer\nmust issue a receipt in the approved form and:\n(a) if the occupier or a person apparently responsible to the\noccupier is present, give it to him or her; or\n(b) otherwise, leave it on the premises in an envelope addressed\nto the occupier.\n","sortOrder":104},{"sectionNumber":"96","sectionType":"section","heading":"Authorised officer may obtain assistance","content":"96 Authorised officer may obtain assistance\nAn authorised officer may make use of assistance from other\npersons in exercising functions under this Part.\nExamples\n1 An authorised officer might take assistants to help overcome any physical\nbarriers to the entry and search of premises.\n2 An authorised officer might take a technical assistant to a place where tax\nrecords are kept on computer to help in gaining access to the computer files.\n97 Obstructing etc. authorised officer\n(1) A person must not obstruct or hinder:\n(a) an authorised officer who is exercising a function under this\nPart; or\n(b) a person who is assisting an authorised officer in the exercise\nof such a function.\nMaximum penalty: 100 penalty units or imprisonment for\n6 months.\n(2) A person must not, without reasonable excuse, refuse or fail to\ncomply with a requirement of an authorised officer under this Part.\nMaximum penalty: 100 penalty units or imprisonment for\n6 months.\n\nTaxation Administration Act 2007 50\n","sortOrder":105},{"sectionNumber":"98","sectionType":"section","heading":"Use of force","content":"98 Use of force\n(1) An authorised officer may use reasonable force to exercise any of\nthe powers of entry and search.\n(2) However, if the use of reasonable force is likely to cause damage to\nproperty, the officer is not to use force unless the Commissioner\nhas in the particular case authorised the officer, orally or in writing,\nto do so.\n","sortOrder":106},{"sectionNumber":"99","sectionType":"section","heading":"General defence","content":"99 General defence\nIt is a defence to a charge of an offence against this Part involving a\nfailure to comply with a requirement or request made by an\nauthorised officer (including a requirement or request to answer a\nquestion or provide information) for the defendant to prove:\n(a) that the officer did not, before making the requirement or\nrequest, identify himself or herself to the defendant as an\nauthorised officer by producing the officer's identity card or in\nsome other way; or\n(b) that the officer did not warn the defendant that failure to\ncomply with the requirement or request would constitute an\noffence.\n","sortOrder":107},{"sectionNumber":"100","sectionType":"section","heading":"Self-incrimination","content":"100 Self-incrimination\n(1) A person is not excused from answering a question, providing\ninformation or producing relevant material, when required to do so\nunder this Part, on the ground that to do so might tend to\nincriminate the person or make the person liable to a penalty.\n(2) However, the answer, information or material is not admissible\nagainst the person in criminal proceedings other than:\n(a) proceedings for an offence under a taxation law; or\n(b) proceedings for an offence in the nature of perjury.\n\nTaxation Administration Act 2007 51\n","sortOrder":108},{"sectionNumber":"101","sectionType":"section","heading":"Definitions","content":"101 Definitions\nconfidential information means information obtained under, or in\nthe course of the administration of, a taxation law about the identity,\nor the personal or financial affairs, of a person but does not include\ninformation in the public domain.\ncorresponding authority means an authority or person\nresponsible for the administration or enforcement of a\ncorresponding law.\ncorresponding law means a law of the Commonwealth, a State or\nanother Territory corresponding to a taxation law or dealing with\ntaxation.\nlaw enforcement agency means any of the following:\n(a) a member of the police force of the Territory;\n(b) the Director of Public Prosecutions;\n(c) any other authority or person responsible for the enforcement\nof laws of the Territory;\n(d) the Australian Crime Commission;\n(e) ASIC;\n(f) the Australian Federal Police;\n(g) Centrelink;\n(h) the Commonwealth department or agency primarily\nresponsible for regulating immigration;\n(i) a member of the police force of a State or another Territory;\n(j) any other authority or person responsible for enforcement of\nthe laws of the Commonwealth, a State or another Territory.\ntaxation law includes:\n(a) the First Home Owner Grant Act 2000; and\n\nTaxation Administration Act 2007 52\n(b) any other law administered by the Commissioner or under\nwhich the Commissioner exercises statutory functions.\n","sortOrder":109},{"sectionNumber":"102","sectionType":"section","heading":"Prohibition on certain disclosures of information by tax","content":"102 Prohibition on certain disclosures of information by tax\nofficers\n(1) A person who is or was a tax officer must not disclose confidential\ninformation, except as permitted under this Part.\n(2) The following disclosures are permitted:\n(a) a disclosure made in the course of official functions for\npurposes related to the administration or enforcement of a\ntaxation law;\n(b) a disclosure to a corresponding authority, or a person\nauthorised by the corresponding authority to receive the\ndisclosure, of information relevant to the administration or\nenforcement of a corresponding law;\n(ba) a disclosure to the Commonwealth in relation to the payment\nof a royalty amount under the Mineral Royalties Act 2024 by a\nholder of a mining tenement on Aboriginal land, as defined in\nsection 3(1) of the Aboriginal Land Rights (Northern Territory)\nAct 1976 (Cth);\n(bb) a disclosure to the Commonwealth Grants Commission (CGC)\nestablished under the Commonwealth Grants Commission\nAct 1973 (Cth), or a third party designated by the CGC, in\nrelation to information requested by the CGC;\n(c) a disclosure to:\n(i) the Auditor-General; or\n(ii) the Ombudsman; or\n(iii) an officer of the Agency; or\n(iv) the Registrar of Motor Vehicles; or\n(v) the Valuer-General;\n(d) a disclosure to a law enforcement agency;\n\nTaxation Administration Act 2007 53\n(e) a disclosure made to, or with the express or implied consent\nof, the person to whom the confidential information relates or a\nperson who appears to be the agent of that person;\n(f) a disclosure authorised under the regulations.\n","sortOrder":110},{"sectionNumber":"103","sectionType":"section","heading":"Obligations of persons (other than tax officers) who gain","content":"103 Obligations of persons (other than tax officers) who gain\naccess to confidential information\n(1) A person (other than a tax officer) who gains access to confidential\ninformation as a result of its lawful disclosure under this Part must\nnot disclose the information except:\n(a) as may be necessary for the purposes for which the disclosure\nwas made; or\n(b) as authorised by the Commissioner.\nAn officer of another jurisdiction to whom information is disclosed for purposes\nrelated to the administration or enforcement of a corresponding law must not\ndisclose the information except as may be necessary for those purposes (unless\nthe Commissioner authorises disclosure for some other purpose).\n(2) A person who gains unauthorised access to confidential information\nmust not disclose the information except as may be authorised by\nthe Commissioner.\nExample for subsection (2)\nA cleaner comes across a document containing confidential information in the\ncourse of cleaning a tax officer's office or a person other than the intended\nrecipient receives a misdirected fax or email containing confidential information.\n","sortOrder":111},{"sectionNumber":"104","sectionType":"section","heading":"Compellability of disclosure before court","content":"104 Compellability of disclosure before court\nA person who is or was a tax officer cannot be compelled to\ndisclose (or to produce a document containing) confidential\ninformation to a court unless the disclosure is necessary for the\nadministration or enforcement of a taxation law.\n\nDivision 3 Collection of information for disclosure to Commonwealth\nTaxation Administration Act 2007 54\n","sortOrder":112},{"sectionNumber":"105","sectionType":"section","heading":"Protection of tax informants","content":"105 Protection of tax informants\n(1) A person who is or was a tax officer cannot be compelled to\ndisclose to a court or any other body or person:\n(a) whether a tax informant provided the Commissioner with\ninformation leading to an investigation, prosecution or other\nproceeding; or\n(b) the identity of a tax informant; or\n(c) information provided by a tax informant.\n(2) In this section:\ntax informant means a person who gives information to the\nCommissioner about a contravention, or suspected contravention,\nof a taxation law by someone else.\n","sortOrder":113},{"sectionNumber":"106","sectionType":"section","heading":"Required disclosures of information","content":"106 Required disclosures of information\n(1) An Agency must, at the request of the Commissioner, disclose to\nthe Commissioner information held by the Agency relevant to the\nadministration or enforcement of a taxation law.\nThe Commissioner might require an Agency to provide its client database so that\nthe Commissioner may use the information in data matching procedures for the\npurpose of detecting undisclosed tax liabilities.\n(2) This section prevails over a law that is inconsistent with it.\n(3) Information must be provided to the Commissioner under this\nsection free of charge.\n(4) In this section:\nAgency includes a statutory corporation that is declared to be a\nGovernment owned corporation by the Act by which it is\nincorporated or continued in existence.\nDivision 3 Collection of information for disclosure to\nCommonwealth\n","sortOrder":114},{"sectionNumber":"106A","sectionType":"section","heading":"Collection and disclosure of reportable information","content":"106A Collection and disclosure of reportable information\n(1) The Commissioner may collect reportable information.\n\nTaxation Administration Act 2007 55\n(2) Without limiting subsection (1), the Commissioner may collect\nreportable information by:\n(a) requesting a person providing information for a function\ncarried out under a taxation law to provide the reportable\ninformation; or\n(b) requesting reportable information to be provided in connection\nwith the lodgement of an instrument, or the making of an\napplication, under a taxation law.\n(3) The Commissioner may disclose reportable information to the\nCommissioner of Taxation of the Commonwealth.\n(4) In this section:\nreportable information means information that is reportable by the\nTerritory to the Commissioner of Taxation of the Commonwealth\nunder Schedule 1, Chapter 5, Part 5-25, Division 396,\nsubdivision 396-B of the Taxation Administration Act 1953 (Cth).\n","sortOrder":115},{"sectionNumber":"107","sectionType":"section","heading":"Definitions","content":"107 Definitions\ndecision maker means:\n(a) for a decision made under the MRA – the Secretary; or\n(b) for any other decision – the Commissioner.\nfirst home owner grant decision means a decision made by the\nCommissioner under the First Home Owner Grant Act 2000:\n(a) on an application for a first home owner grant; or\n(b) requiring the repayment of money paid by way of first home\nowner grant; or\n(c) relating to penalties or interest.\nMRA means the Mineral Royalty Act 1982.\n\nTaxation Administration Act 2007 56\nperson affected by a relevant decision means:\n(a) if the decision is a taxation decision – the taxpayer; or\n(b) if the decision is a first home owner grant decision – the\napplicant for the first home owner grant; or\n(c) if the decision is an agent determination – the agent to whom\nthe determination relates.\nrelevant decision means a taxation decision, first home owner\ngrant decision or agent determination.\nroyalty, see section 4 of the MRA.\nroyalty assessment means an assessment of liability to pay\nroyalty under Part II of the MRA.\nroyalty payer, see the MRA.\nSecretary, see the MRA.\ntax includes royalty.\ntaxation decision means:\n(a) an assessment by the Commissioner under this Act; or\n(b) a decision affecting a taxpayer's liability to pay tax made by\nthe Commissioner under a taxation law or the MRA; or\n(c) a royalty assessment;\nbut does not include:\n(d) a decision not to make a reassessment; or\n(e) a decision not to withdraw an assessment; or\n(f) a decision not to make a negotiated assessment; or\n(g) a negotiated assessment; or\n(h) a reassessment made with the taxpayer's agreement of a tax\nliability determined by negotiated assessment.\ntax liability includes a liability to pay royalty.\ntaxpayer includes a royalty payer.\n\nTaxation Administration Act 2007 57\n","sortOrder":116},{"sectionNumber":"108","sectionType":"section","heading":"Certain decisions not subject to challenge except in","content":"108 Certain decisions not subject to challenge except in\nproceedings by way of objection, review or appeal\nThe validity or correctness of a relevant decision (or of a procedural\ndecision leading to the making of a relevant decision) cannot be\nchallenged except in proceedings by way of objection, review or\nappeal under this Act.\n","sortOrder":117},{"sectionNumber":"109","sectionType":"section","heading":"Right to object","content":"109 Right to object\n(1) A person affected by a relevant decision may object to the decision.\n(2) However, if the relevant decision is the reassessment of a tax\nliability or a redetermination made under section 52C, the decision\nis only liable to objection to the extent that it increases the\nassessed amount of the tax liability or the amount payable by the\nagent.\n","sortOrder":118},{"sectionNumber":"110","sectionType":"section","heading":"How to object","content":"110 How to object\n(1) The objection must be in writing and must be lodged with the\ndecision maker within 60 days after notice of the relevant decision\nis issued by the decision maker.\n(2) The objection must state fully and in detail the grounds of objection.\n","sortOrder":119},{"sectionNumber":"111","sectionType":"section","heading":"Objections lodged out of time","content":"111 Objections lodged out of time\n(1) If the decision maker is satisfied an objector has a reasonable\nexcuse for not lodging the objection within the 60-day period, the\ndecision maker may extend the time for lodgement.\n(2) An extension of time may only be granted under this section on\nwritten application for the extension setting out fully and in detail the\nreasons for the failure to lodge the objection within the 60-day\nperiod.\n","sortOrder":120},{"sectionNumber":"112","sectionType":"section","heading":"Onus on the objector","content":"112 Onus on the objector\nThe objector bears the burden of establishing that the decision\nsubject to the objection was wrong.\n","sortOrder":121},{"sectionNumber":"113","sectionType":"section","heading":"Decision on objection","content":"113 Decision on objection\n(1) If an objection is properly made within the time allowed by or under\nthis Act, the decision maker must consider the objection and may:\n(a) allow it in whole or in part; or\n\nTaxation Administration Act 2007 58\n(b) disallow it.\n(2) If an objection to a royalty assessment alleges the incorrect\nexercise of a discretion by the Minister under the MRA, the\nSecretary must refer the objection to the Minister as soon as\npracticable.\n(3) Within 60 days after the referral, the Minister:\n(a) must consider the allegation; and\n(b) may confirm or vary the exercise of the discretion; and\n(c) must inform the Secretary accordingly.\n(4) In making a decision on the objection under subsection (1), the\nSecretary must give effect to the Minister's confirmation or variation.\n","sortOrder":122},{"sectionNumber":"114","sectionType":"section","heading":"Notice of decision","content":"114 Notice of decision\n(1) The decision maker must give written notice of the decision on the\nobjection under section 113 to the objector.\n(2) If the objection is disallowed or allowed in part only, the notice\nmust:\n(a) state the reasons for the decision; and\n(b) state that the objector has a right to:\n(i) apply to NTCAT for review of the decision; or\n(ii) subject to section 115(2), appeal to the Supreme Court\nagainst the decision.\n","sortOrder":123},{"sectionNumber":"115","sectionType":"section","heading":"Right of review or appeal","content":"115 Right of review or appeal\n(1) Subject to subsections (2) to (4), if the decision maker decides to\ndisallow the objection or allow it in part only, the objector may:\n(a) apply to NTCAT for review of the decision on the objection; or\n(b) appeal to the Supreme Court against the decision on the\nobjection.\n(2) If the relevant decision that was subject to the objection is a first\nhome owner grant decision, the objector may only apply to NTCAT\nfor review of the decision on the objection.\n\nTaxation Administration Act 2007 59\n(3) If the objector has commenced a proceeding before NTCAT for\nreview of the decision under subsection (1)(a), the objector cannot\nalso appeal to the Supreme Court under subsection (1)(b) against\nthe decision.\n(4) If the objector has appealed to the Supreme Court against the\ndecision under subsection (1)(b), the objector cannot also apply to\nNTCAT under subsection (1)(a) for review of the decision.\n","sortOrder":124},{"sectionNumber":"116","sectionType":"section","heading":"Time for making application for review","content":"116 Time for making application for review\n(1) An application to NTCAT under section 115(1)(a) must be made by\nthe objector within 60 days after the date on which the decision\nmaker gives notice of the decision to the objector under\nsection 114.\n(2) The objector may apply to NTCAT for an extension of time to apply\nfor review of the decision.\n(3) An application for an extension of time under subsection (2) must\nstate fully and in detail the objector's reasons for failing to apply for\nreview within the 60-day period.\n(4) NTCAT may extend the time for making an application for review of\nthe decision under subsection (1) if NTCAT is satisfied that the\nobjector has a reasonable excuse for not making the application\nwithin the 60-day period.\n","sortOrder":125},{"sectionNumber":"117","sectionType":"section","heading":"Time for commencing appeal","content":"117 Time for commencing appeal\n(1) An appeal to the Supreme Court under section 115(1)(b) must be\ncommenced by the objector within 60 days after the date on which\nthe decision maker gives notice of the decision to the objector\nunder section 114.\n(2) The objector may apply to the Supreme Court for an extension of\nthe time to appeal against the decision.\n(3) An application for an extension of time under subsection (2) must:\n(a) be made in accordance with the Supreme Court Rules 1987;\nand\n(b) state fully and in detail the objector's reasons for failing to\ncommence the appeal within the 60-day period.\n(4) The Supreme Court may extend the time for commencing an\nappeal against the decision under subsection (1) if the Court is\nsatisfied that the objector has a reasonable excuse for not\ncommencing the appeal within the 60-day period.\n\nTaxation Administration Act 2007 60\nNote for Division 4\nThe Northern Territory Civil and Administrative Tribunal Act 2014 sets out the\nprocedure for applying to NTCAT for review and other relevant matters in relation\nto reviews.\n","sortOrder":126},{"sectionNumber":"118","sectionType":"section","heading":"Grounds of review and response and onus on review","content":"118 Grounds of review and response and onus on review\n(1) An application for review under section 115(1)(a) must state fully\nand in detail the grounds on which the application is made.\n(2) The applicant's grounds of review are not limited to the grounds on\nwhich the objection was made.\n(3) The decision maker's response to the grounds of review is not\nlimited to the decision maker's reasons for disallowing the objection\nor for allowing it in part only.\n(4) On the review, the applicant has the onus of proving the applicant's\ncase.\n","sortOrder":127},{"sectionNumber":"119","sectionType":"section","heading":"Transfer of proceedings to Supreme Court","content":"119 Transfer of proceedings to Supreme Court\n(1) If the President of NTCAT considers that a proceeding before\nNTCAT for review of a decision on an objection would more\nappropriately be dealt with by the Supreme Court because of the\ncomplexity of the questions of fact or law (or both) arising in the\nproceeding, or for any other reason, the President may, by order,\ntransfer the proceeding from NTCAT to the Court.\n(2) The President may make an order under subsection (1) on the\napplication of a party to the proceeding or on the President's own\ninitiative.\n(3) If an order is made under subsection (1), the transferred proceeding\nis to proceed in the Supreme Court as if it had originally been\ncommenced in the Court by way of appeal against the decision\nunder section 115(1)(b).\n(4) Section 99A of the Northern Territory Civil and Administrative\nTribunal Act 2014 does not apply in relation to a proceeding for\nreview of a decision on an objection.\n","sortOrder":128},{"sectionNumber":"120","sectionType":"section","heading":"Other modifications to application of Northern Territory Civil","content":"120 Other modifications to application of Northern Territory Civil\nand Administrative Tribunal Act 2014\n(1) Section 42 of the Northern Territory Civil and Administrative\nTribunal Act 2014 does not apply in relation to a decision on an\nobjection under section 113.\n\nTaxation Administration Act 2007 61\n(2) Section 44(2) and (3) of the Northern Territory Civil and\nAdministrative Tribunal Act 2014 does not apply in relation to a\nproceeding for review of a decision on an objection.\n(3) Section 141(2) of the Northern Territory Civil and Administrative\nTribunal Act 2014 does not apply in relation to an appeal to the\nSupreme Court against a decision of NTCAT on review of a\ndecision on an objection.\n","sortOrder":129},{"sectionNumber":"124","sectionType":"section","heading":"How to commence appeal","content":"124 How to commence appeal\nAn appeal to the Supreme Court under section 115(1)(b) is\ncommenced in accordance with the Supreme Court Rules 1987.\n","sortOrder":130},{"sectionNumber":"125","sectionType":"section","heading":"Grounds of appeal and response and onus on appeal","content":"125 Grounds of appeal and response and onus on appeal\n(1) The appellant's grounds of appeal are not limited to the grounds on\nwhich the objection was made.\n(2) The decision maker's response to the grounds of appeal is not\nlimited to the reasons for disallowing the objection or allowing it in\npart only.\n(3) On the appeal, the appellant has the onus of proving the appellant's\ncase.\n","sortOrder":131},{"sectionNumber":"126","sectionType":"section","heading":"Admissibility of new evidence","content":"126 Admissibility of new evidence\n(1) In hearing the appeal, the Supreme Court may admit any evidence\nthat was not before the decision maker when making the decision\nsubject to appeal (new evidence) if satisfied the new evidence is\nmaterial to the decision.\n(2) However, if the Court admits new evidence:\n(a) the Court must, unless the decision maker asks the Court to\nproceed with the appeal, adjourn the proceedings to allow the\ndecision maker to reconsider the decision subject to the\nappeal; and\n(b) if the decision maker's decision on the reconsideration (the\nnew decision) is acceptable to the appellant, the Court will\nresolve the appeal in accordance with the new decision; but\n(c) if the new decision is not acceptable to the appellant:\n(i) the Court will continue with the hearing of the appeal;\nand\n\nTaxation Administration Act 2007 62\n(ii) the appeal will become, from that point, an appeal\nagainst the new decision.\n(3) If, on reconsideration, the decision maker amends or varies the\ndecision in the appellant's favour, the Court may order the appellant\nto pay all or a specified part of the respondent's costs in the appeal\nif satisfied that it is fair to do so having regard to the nature of the\namendment or variation.\n","sortOrder":132},{"sectionNumber":"127","sectionType":"section","heading":"Determining appeal","content":"127 Determining appeal\nIn determining the appeal, the Supreme Court may:\n(a) confirm the decision appealed against; or\n(b) vary the decision appealed against; or\n(c) substitute another decision that would have been available to\nthe decision maker.\n","sortOrder":133},{"sectionNumber":"128","sectionType":"section","heading":"Objection, review or appeal not to suspend recovery of tax","content":"128 Objection, review or appeal not to suspend recovery of tax\nAn objection, application for review or appeal does not suspend:\n(a) the operation of a decision to which the objection, application\nfor review or appeal relates; or\n(b) the recovery of any tax or other amount that is, assuming the\nvalidity and correctness of that decision, recoverable.\n","sortOrder":134},{"sectionNumber":"129","sectionType":"section","heading":"Giving effect to decision on objection, review or appeal","content":"129 Giving effect to decision on objection, review or appeal\n(1) When a decision on an objection, review or appeal becomes final,\nthe decision maker must, as soon as reasonably practicable, take\nany action that is necessary to give effect to the decision, including\nthe following actions:\n(a) if the decision affects an assessment of tax liability – making a\nreassessment to accord with the decision;\n(b) if the decision affects a determination made under\nsection 52B(3) – making a redetermination under section 52C\nto accord with the decision;\n(c) if the decision affects a royalty assessment – making an\namendment to the assessment under the MRA to accord with\nthe decision;\n\nTaxation Administration Act 2007 63\n(d) refunding any amount that is required to be refunded, or\npaying any other amount that is required to be paid, as a\nresult of the decision.\n(2) For a decision on an objection, if no application for review is made,\nor no appeal is commenced, in respect of the decision within the\n60-day period referred to in sections 116 and 117, the decision\nbecomes final at the end of that period for subsection (1).\n(3) For a decision of NTCAT on a review, if no appeal to the Supreme\nCourt against the decision is commenced within a period of 30 days\nafter the day on which the decision is made, the decision becomes\nfinal at the end of that period for subsection (1).\n(4) For a decision of the Supreme Court on an appeal, if no further\nappeal to a court against the decision is commenced within the\nperiod allowed for commencing the further appeal, the decision\nbecomes final at the end of that period for subsection (1).\n(5) If an amount is required to be refunded to a person as a result of a\ndecision on an objection, review or appeal under this Part, the\nperson is entitled to be paid the amount with interest.\n(6) For subsection (5), the interest payable on the amount is to be\ncalculated on a daily basis from the date of its payment by the\nobjector to the date of the refund at the market interest rate.\n","sortOrder":135},{"sectionNumber":"135","sectionType":"section","heading":"Time for commencing prosecutions","content":"135 Time for commencing prosecutions\n(1) A tax prosecution must be commenced within 5 years after the day\non which the offence is alleged to have been committed.\n(2) However, if the alleged offence involves tax evasion, a prosecution\nmay be commenced at any time.\n","sortOrder":136},{"sectionNumber":"136","sectionType":"section","heading":"Evidentiary matters","content":"136 Evidentiary matters\n(1) In a tax prosecution, an allegation of fact by the prosecutor in the\ninformation or complaint is evidence of the fact alleged.\n(2) However, this section does not operate to the exclusion of other\nevidence and all relevant evidence (whether it tends to support or\nrebut the allegation) must be considered on its merits.\n\nTaxation Administration Act 2007 64\n(3) This section does not apply to:\n(a) an allegation as to a mental element of an offence; or\n(b) proceedings for an indictable offence or an offence punishable\nby imprisonment.\n","sortOrder":137},{"sectionNumber":"137","sectionType":"section","heading":"Criminal liability of executive officer of body corporate","content":"137 Criminal liability of executive officer of body corporate\n(1) An executive officer of a body corporate commits an offence if:\n(a) the body corporate commits an offence by contravening a\ndeclared provision (a relevant offence) and the officer knew,\nor could reasonably have been expected to have known, that\nthe contravention would happen; and\n(b) the officer was in a position to influence the conduct of the\nbody corporate in relation to the contravention; and\n(c) the officer failed to take reasonable steps to prevent the\ncontravention.\nMaximum penalty: The maximum penalty that may be imposed\non an individual for the relevant offence.\n(2) In deciding whether the executive officer took (or failed to take)\nreasonable steps to prevent the contravention, a court must\nconsider the following:\n(a) any action the officer took directed towards ensuring the\nfollowing (to the extent the action is relevant to the\ncontravention):\n(i) the body corporate arranged regular professional\nassessments of the body corporate's compliance with\nthe declared provision;\n(ii) the body corporate implemented any appropriate\nrecommendation arising from an assessment under\nsubparagraph (i);\n(iii) the body corporate's employees, agents and contractors\nhad a reasonable knowledge and understanding of the\nrequirement to comply with the declared provision;\n(b) any action the officer took when the officer became aware that\nthe contravention was, or could be, about to happen.\n\nTaxation Administration Act 2007 65\n(3) Subsection (2) does not limit the matters the court may consider.\n(4) This section does not affect the liability of the body corporate.\n(5) This section applies whether or not the body corporate is\nprosecuted for, or found guilty of, the relevant offence.\n(6) This section does not apply if the body corporate would have a\ndefence to a prosecution for the relevant offence.\n(7) In this section:\ndeclared provision means:\n(a) section 24(1) or (3), 33(6), 52(1) or (2), 60(6), 74(1), 75(2), 76,\n77(1), 78(1), 79(1), 80(1), 81(1), 82(1) or (2), 83, 84, 85, 91(6)\nor 97(1) or (2); or\n(b) section 24(2), 39(1), 56K(9), 56W(3), 57(1), 59(5) or 83B(5) of\nthe Stamp Duty Act 1978; or\n(c) a provision of regulations made under this Act or the Stamp\nDuty Act 1978 prescribed by regulation.\nexecutive officer, of a body corporate, means a director or other\nperson who is concerned with, or takes part in, the management of\nthe body corporate.\n","sortOrder":138},{"sectionNumber":"138","sectionType":"section","heading":"Further offences","content":"138 Further offences\n(1) If a contravention of a provision of a taxation law amounts to an\noffence, and the contravention continues after the offender is\nconvicted, the offender is liable to be charged with, and convicted\nof, a further offence against the same provision.\n(2) If a person is convicted of an offence against a provision of a\ntaxation law, and is convicted of a further offence against the same\nprovision within 5 years, the maximum penalty for the further\noffence is double the maximum prescribed by the taxation law for\nthe offence.\n","sortOrder":139},{"sectionNumber":"139","sectionType":"section","heading":"Effect of criminal penalty","content":"139 Effect of criminal penalty\nA criminal penalty imposed on a person for contravention of a\ntaxation law does not affect the person's liability to pay tax, or any\nother amount, under a taxation law.\n\nTaxation Administration Act 2007 66\n","sortOrder":140},{"sectionNumber":"Div 1","sectionType":"division","heading":"Appropriation","content":"Division 1 Appropriation\n","sortOrder":141},{"sectionNumber":"140","sectionType":"section","heading":"Appropriation of Central Holding Authority","content":"140 Appropriation of Central Holding Authority\nIf the Commissioner is authorised or required to pay an amount\nunder a taxation law, the amount must be paid from the Central\nHolding Authority which is appropriated by this section to the\nnecessary extent.\n","sortOrder":142},{"sectionNumber":"Div 2","sectionType":"division","heading":"Notice of certain appointments to be given","content":"Division 2 Notice of certain appointments to be given\n","sortOrder":143},{"sectionNumber":"141","sectionType":"section","heading":"Notice of appointment of administrator or liquidator","content":"141 Notice of appointment of administrator or liquidator\n(1) If a person is appointed to be the administrator or liquidator of a\ncorporate taxpayer, the person must notify the Commissioner of the\nappointment within 30 days of the appointment.\n(2) If:\n(a) a taxpayer is absent from the Territory; and\n(b) a person (the agent) is appointed to wind up the business of\nthe taxpayer in the Territory;\nthe agent must notify the Commissioner of the appointment within\n30 days of the appointment and must reserve out of the assets of\nthe business sufficient to satisfy the tax liabilities of the taxpayer.\n(3) If the agent contravenes subsection (2), the Commissioner may\nrecover the unpaid tax from the agent personally.\n","sortOrder":144},{"sectionNumber":"142","sectionType":"section","heading":"Service of documents on Commissioner","content":"142 Service of documents on Commissioner\n(1) A document authorised or required to be served on the\nCommissioner under a taxation law may be served:\n(a) by delivering it to an office of the Commissioner; or\n(b) by leaving it with a person who has authority to accept\ndocuments on the Commissioner's behalf; or\n\nTaxation Administration Act 2007 67\n(c) by post addressed to the Commissioner to the\nCommissioner's postal address (which must be the number of\na box or locked bag at a post office); or\n(d) by faxing the document to a fax number nominated by the\nCommissioner; or\n(e) by a means of service approved by the Commissioner.\n(2) The Commissioner may, under subsection (1)(e), approve a means\nof service for documents generally or a particular class of\ndocuments.\nExample\nThe Commissioner might approve service by document exchange or by email to\na nominated email address.\n","sortOrder":145},{"sectionNumber":"143","sectionType":"section","heading":"Time of service","content":"143 Time of service\n(1) If a document is received by the Commissioner after normal\nbusiness hours, the document is taken to have been served on the\nCommissioner on the following business day.\n(2) If a payment of money is received by the Commissioner after\nnormal business hours, the payment is taken to have been made\non the following business day.\n(3) In this section:\nnormal business hours means the hours when the\nCommissioner's offices are normally open to the public for\nbusiness.\n","sortOrder":146},{"sectionNumber":"144","sectionType":"section","heading":"Service of documents by Commissioner","content":"144 Service of documents by Commissioner\nA document authorised or required to be served on or given to a\nperson by the Commissioner for a taxation law may be served on or\ngiven to the person:\n(b) by leaving it at the last address of the person known to the\nCommissioner; or\n(c) if there is a postal service to the last address of the person\nknown to the Commissioner – by post addressed to the\nperson at that address; or\n\nTaxation Administration Act 2007 68\n(d) if the person has notified the Commissioner of a fax, email or\nDX address – by sending or transmitting the document to the\nperson at that address; or\n(e) by any means provided for the service of the document by\nanother Act or law.\n","sortOrder":147},{"sectionNumber":"145","sectionType":"section","heading":"Service on an agent and other forms of subrogated service","content":"145 Service on an agent and other forms of subrogated service\n(1) If the Commissioner effects service of a document on an agent who\nhas actual or apparent authority to accept service of the document\non behalf of the agent's principal, the principal is taken, for the\npurposes of a taxation law, to have been duly served.\n(2) If the Commissioner effects service of a document relating to a\npartnership on a member of a partnership, each member of the\npartnership is taken, for the purposes of a taxation law, to have\nbeen served.\n(3) If the Commissioner effects service of a document relating to an\nunincorporated association on a member of the committee or\nmanagement of the association, each member of the association is\ntaken, for the purposes of a taxation law, to have been served.\n(4) Subject to the regulations, if 2 or more taxpayers are jointly liable\nfor tax, service on any one of them is taken, for the purposes of a\ntaxation law, to be service on each one of them.\n","sortOrder":148},{"sectionNumber":"146","sectionType":"section","heading":"Judicial notice of Commissioner's name and signature","content":"146 Judicial notice of Commissioner's name and signature\nJudicial notice must be taken of the Commissioner's name and\nsignature.\n","sortOrder":149},{"sectionNumber":"147","sectionType":"section","heading":"Presumption of regularity as to issue of documents","content":"147 Presumption of regularity as to issue of documents\nA document apparently signed or issued by, or under the authority\nof, the Commissioner or the Commissioner's delegate is, in the\nabsence of evidence to the contrary, taken to have been lawfully\nsigned or issued by, or under the authority of, the Commissioner on\nthe date appearing on the document.\n","sortOrder":150},{"sectionNumber":"148","sectionType":"section","heading":"Evidentiary value of notice or certificate","content":"148 Evidentiary value of notice or certificate\n(1) A decision, determination or assessment made by the\nCommissioner under a taxation law must be accepted in any legal\nproceedings (other than proceedings by way of objection, review or\nappeal under this Act) as valid and correct.\n\nTaxation Administration Act 2007 69\n(2) A certificate or notice, signed by the Commissioner, of a decision,\ndetermination or assessment must be accepted, in any legal\nproceedings, as proof of the making of a decision, determination or\nassessment on the terms stated in the certificate or notice.\n","sortOrder":151},{"sectionNumber":"149","sectionType":"section","heading":"Certificate evidence","content":"149 Certificate evidence\n(1) A certificate signed by the Commissioner that states any of the\nfollowing matters is admissible in proceedings under a taxation law:\n(a) the person named in the certificate:\n(i) is liable to pay tax; or\n(ii) was liable to pay tax on a day specified in the certificate;\nor\n(iii) paid tax on a day specified in the certificate;\n(b) notice of a decision, determination or assessment was issued\nto a person named in the certificate, or the person's agent, on\nthe day specified in the certificate;\n(c) the amount of tax, interest or penalty tax specified in the\ncertificate is payable by a person named in the certificate or\nhas been paid in whole or in part by or on behalf of a person\nso named;\n(d) a document specified in the certificate was served on a person\nnamed in the certificate on a day specified in the certificate;\n(e) a person named in the certificate was, or was not, on a date\nspecified in the certificate, registered or licensed as required\nby a specified taxation law;\n(f) a person named in the certificate had, or had not, complied\nwith a specified requirement under a taxation law;\n(g) a return required by a taxation law has been, or has not been,\nlodged by or on behalf of a person named in the certificate on\nor as at a day specified in the certificate;\n(h) a document specified in the certificate:\n(i) was not received by the Commissioner on a day\nspecified in the certificate; or\n(ii) was not received by the Commissioner at all;\n\nTaxation Administration Act 2007 70\n(i) a person named in the certificate is, or was, an authorised\nofficer on the date specified in the certificate.\n(2) In the absence of evidence to the contrary, a certificate is proof of\nthe matters stated in the certificate.\nDivision 5 Regulations\n","sortOrder":152},{"sectionNumber":"150","sectionType":"section","heading":"Regulations","content":"150 Regulations\n(1) The Administrator may make regulations under this Act.\n(2) The regulations may prescribe fees to be paid on an application,\nrequest, objection or appeal under this Act or for any service\nprovided under this Act.\n","sortOrder":153},{"sectionNumber":"Part 15","sectionType":"part","heading":"Transitional provisions for Taxation","content":"Part 15 Transitional provisions for Taxation\nAdministration Act 2007\n","sortOrder":154},{"sectionNumber":"151","sectionType":"section","heading":"Definitions","content":"151 Definitions\ndate of transition means 1 January 2008.\nold law means relevant provisions of the following Acts (and\nregulations under the following Acts) as in force before the date of\ntransition:\n(a) the Taxation (Administration) Act 2000;\n(b) the Stamp Duty Act 1978;\n(c) the Pay-roll Tax Act 1979;\n(d) the First Home Owner Grant Act 2000.\n","sortOrder":155},{"sectionNumber":"152","sectionType":"section","heading":"Administration","content":"152 Administration\n(1) A person holding office under the old law as Commissioner of\nTaxes immediately before the date of transition continues in office\nafter the date of transition as Commissioner of Territory Revenue.\n(2) A person holding office under the old law as Deputy Commissioner\nof Taxes immediately before the date of transition continues in\noffice after the date of transition as a Deputy Commissioner of\nTerritory Revenue.\n\nTaxation Administration Act 2007 71\n(3) A person holding office under the old law as an Assistant\nCommissioner of Taxes immediately before the date of transition\ncontinues in office after the date of transition as a Deputy\nCommissioner of Territory Revenue.\n(4) The terms and conditions on which a person holds office are\nunaffected by this section.\n(5) Any legal proceedings that were commenced before the date of\ntransition by or against the Commissioner of Taxes and had not\nbeen completed by the date of transition may be continued and\ncompleted by or against the Commissioner of Territory Revenue.\n(6) A reference in any statutory or other instrument to the\nCommissioner of Taxes is (where the context admits) to be read as\na reference to the Commissioner of Territory Revenue.\n","sortOrder":156},{"sectionNumber":"153","sectionType":"section","heading":"Investigators","content":"153 Investigators\n(1) A person who was, immediately before the date of transition vested\nwith powers of investigation or inquiry under the old law because of\nan appointment, authorisation or delegation made by the\nCommissioner of Taxes is, on the date of transition, taken to have\nbeen appointed by the Commissioner as an authorised officer.\n(2) A presumptive appointment under subsection (1) terminates, or\nmay be terminated, in the same way as an actual appointment\nmade under this Act.\n","sortOrder":157},{"sectionNumber":"154","sectionType":"section","heading":"Assessments","content":"154 Assessments\n(1) The provisions of this Act relevant to the assessment of a tax\nliability apply whether the liability was incurred before, on or after\nthe date of transition.\n(2) A tax liability assessed under the old law is subject to reassessment\nunder this Act as if this Act had been in force when the assessment\nhad been made and it had then been made under this Act.\n(3) However, a liability to stamp duty assessed under the old law\nbefore 1 January 2005 cannot be reassessed.\n","sortOrder":158},{"sectionNumber":"155","sectionType":"section","heading":"Refunds of tax","content":"155 Refunds of tax\nThe provisions of this Act governing the refund of tax apply whether\nthe tax was paid before, on or after the date of transition.\n\nTaxation Administration Act 2007 72\n","sortOrder":159},{"sectionNumber":"156","sectionType":"section","heading":"Interest and penalty tax","content":"156 Interest and penalty tax\n(1) Interest accrues on a tax default that occurs before, but continues\nafter, the date of transition as if this Act had been in force when the\nrelevant tax liability was incurred.\n(2) Penalty tax may be imposed under this Act for a tax default\noccurring before the date of transition.\n(3) The powers conferred by this Act to remit interest or penalty tax\nextend to interest that accrued before the date of transition and to\nany penalty or additional tax payable under the old law.\n","sortOrder":160},{"sectionNumber":"157","sectionType":"section","heading":"Special arrangement for filing returns or paying tax","content":"157 Special arrangement for filing returns or paying tax\nAny special arrangement for filing returns or paying tax in force\nunder the old law immediately before the date of transition\ncontinues in force under this Act (subject to revocation by the\nCommissioner) as if it were an arrangement approved under Part 6.\n","sortOrder":161},{"sectionNumber":"158","sectionType":"section","heading":"Collection and recovery of tax","content":"158 Collection and recovery of tax\n(1) Part 7 applies to the collection and recovery of tax whether the\nrelevant tax liability arose before, on or after the date of transition.\n(2) However, Part 7, Division 3 applies only in relation to:\n(a) a tax liability incurred under a provision of the Stamp Duty\nAct 19678, Part 3, Division 8A; or\n(b) a tax liability incurred before the date of transition, under a\nprovision of an old law that corresponds to a provision\nmentioned in paragraph (a); or\n(c) a tax liability incurred on or after the date of transition.\n159 Records\nPart 8 extends to tax liabilities, and records relevant to tax liabilities,\nincurred before the date of transition.\n160 Investigations\nPart 9 extends to the investigation of a tax liability incurred, an\noffence committed, or circumstances occurring before the date of\ntransition.\n","sortOrder":162},{"sectionNumber":"161","sectionType":"section","heading":"Disclosure of information","content":"161 Disclosure of information\n","sortOrder":163},{"sectionNumber":"Part 10","sectionType":"part","heading":"extends to confidential information obtained under the old","content":"Part 10 extends to confidential information obtained under the old\nlaw.\n\n","sortOrder":164},{"sectionNumber":"Part 16","sectionType":"part","heading":"Transitional matters for Revenue and Other Legislation Amendment Act 2010","content":"Part 16 Transitional matters for Revenue and Other Legislation Amendment Act 2010\nTaxation Administration Act 2007 73\n","sortOrder":165},{"sectionNumber":"162","sectionType":"section","heading":"Objections and appeals","content":"162 Objections and appeals\n(1) Part 11 extends to an objection or appeal against a decision made\nbefore the date of transition.\n(2) However, if at the date of transition proceedings by way of objection\nor appeal had been commenced under the old law, those\nproceedings are to be dealt with under the old law and, if those\nproceedings lead to an appeal or further appeal, that is also to be\ndealt with under the old law.\n","sortOrder":166},{"sectionNumber":"163","sectionType":"section","heading":"Offences","content":"163 Offences\nThe provisions of this Act regarding the time for commencement of\na tax prosecution apply whether the offence is alleged to have been\ncommitted before or after the date of transition.\n","sortOrder":167},{"sectionNumber":"164","sectionType":"section","heading":"Evidence","content":"164 Evidence\nThe provisions of this Act creating evidentiary presumptions or\nproviding for evidence by certificate extend, subject to their terms,\nto proceedings related to civil or criminal causes of action arising\nbefore the date of transition or to tax liabilities arising before the\ndate of transition.\n","sortOrder":168},{"sectionNumber":"165","sectionType":"section","heading":"Substantive criminal law unaffected by this Part","content":"165 Substantive criminal law unaffected by this Part\nThis Part does not affect the substantive law by reference to which\ncriminal liability for an offence committed before the date of\ntransition is determined.\nPart 16 Transitional matters for Revenue and Other\nLegislation Amendment Act 2010\n","sortOrder":169},{"sectionNumber":"166","sectionType":"section","heading":"Application","content":"166 Application\n(1) The amendments relating to the definition taxation law in\nsections 3 and 3A made by the Revenue and Other Legislation\nAmendment Act 2010 apply in relation to a tax liability mentioned in\nsection 3A accrued at any time before, on or after the\ncommencement of this section.\n(2) Subsection (1) has effect except as otherwise provided by Part 15.\n\nTaxation Administration Act 2007 74\n","sortOrder":170},{"sectionNumber":"Part 17","sectionType":"part","heading":"Transitional matters for Statute Law","content":"Part 17 Transitional matters for Statute Law\nAmendment (Directors' Liability) Act 2015\n","sortOrder":171},{"sectionNumber":"167","sectionType":"section","heading":"Offences – before and after commencement","content":"167 Offences – before and after commencement\n(1) Section 137, as inserted by the Statute Law Amendment (Directors'\nLiability) Act 2015, (the new section) applies in relation to a\nrelevant offence committed by a body corporate after the\ncommencement of Part 2, Division 37 of that Act (the\ncommencement) only if:\n(a) all the conduct constituting the relevant offence occurred after\nthe commencement; and\n(b) all the conduct of the executive officer constituting the offence\nagainst the new section occurred after the commencement.\n(2) Section 137, as in force before the commencement:\n(a) continues to apply in relation to offences committed by a\ncompany before the commencement; and\n(b) applies in relation to relevant offences committed by a body\ncorporate after the commencement to which, as a result of\nsubsection (1), the new section does not apply.\n","sortOrder":172},{"sectionNumber":"Part 18","sectionType":"part","heading":"Transitional matters for Statute Law","content":"Part 18 Transitional matters for Statute Law\nAmendment (NTCAT Conferral of Jurisdiction)\nAct 2023\n","sortOrder":173},{"sectionNumber":"168","sectionType":"section","heading":"Definitions","content":"168 Definitions\namending Act means the Statute Law Amendment (NTCAT\nConferral of Jurisdiction) Act 2023.\ncommencement means the commencement of Part 14 of the\namending Act.\nformer Act means:\n(a) this Act as in force immediately before the commencement;\nand\n(b) the Taxation and Royalty Appeals Tribunal Rules 2005, as in\nforce immediately before the commencement.\n\nTaxation Administration Act 2007 75\nformer Tribunal means the Taxation and Royalty Appeals Tribunal\ncontinued by section 130 of the former Act.\nnew Act means this Act, as amended by Part 14 of the amending\nAct.\n","sortOrder":174},{"sectionNumber":"169","sectionType":"section","heading":"Right of appeal or review for existing objection decisions","content":"169 Right of appeal or review for existing objection decisions\n(1) This section applies to a person if, immediately before the\ncommencement, the person:\n(a) was entitled to appeal to the former Tribunal or the Supreme\nCourt under section 115 of the former Act against a decision\non an objection (an existing objection decision); and\n(b) had not yet commenced an appeal to the former Tribunal or\nthe Supreme Court against the existing objection decision.\n(2) The person:\n(a) cannot commence an appeal against the existing objection\ndecision to the former Tribunal or the Supreme Court under\nsection 115 of the former Act after the commencement; and\n(b) may apply to NTCAT for review of, or appeal to the Supreme\nCourt against, the existing objection decision in accordance\nsection 115 of the new Act.\n(3) For subsection (2)(b), an application for review of, or an appeal\nagainst, the existing objection decision must be made or\ncommenced by the person within the period specified in section 116\nor 117 of the new Act in respect of that decision.\n","sortOrder":175},{"sectionNumber":"170","sectionType":"section","heading":"Appeals to former Tribunal not determined before","content":"170 Appeals to former Tribunal not determined before\ncommencement\n(1) This section applies in relation to an appeal to the former Tribunal\n(a pending proceeding) that:\n(a) was commenced by a person under section 115 of the former\n(b) had not been finally determined by the former Tribunal before\nthe commencement.\n\nTaxation Administration Act 2007 76\n(2) Despite the repeal of Part 12 of the former Act by section 136 of the\namending Act, the former Tribunal:\n(a) continues in existence after the commencement for the\npurpose of enabling it to determine the pending proceeding\nbefore it; and\n(b) must continue to hear and determine the pending proceeding\nin accordance with the former Act, as if Part 14 of the\namending Act had not commenced.\n(3) Sections 128 and 129 of the former Act continue to apply after the\ncommencement in relation to:\n(a) the pending proceeding; and\n(b) a decision made by the former Tribunal in the pending\nproceeding.\n(4) A party to the pending proceeding may appeal to the Supreme\nCourt against the former Tribunal's decision in the pending\nproceeding in accordance with section 123 of the former Act, as if\n","sortOrder":176},{"sectionNumber":"Part 14","sectionType":"part","heading":"of the amending Act had not commenced.","content":"Part 14 of the amending Act had not commenced.\n(5) Subject to section 174, the Supreme Court must hear and\ndetermine the party's appeal in accordance with section 123 of the\nformer Act, as if Part 14 of the amending Act had not commenced.\n","sortOrder":177},{"sectionNumber":"171","sectionType":"section","heading":"Appeals against objection decisions not determined by","content":"171 Appeals against objection decisions not determined by\nSupreme Court before commencement\n(1) This section applies in relation to an appeal (a pending appeal) to\nthe Supreme Court that:\n(a) was commenced by a person under section 115 of the former\n(b) had not been finally determined by the Court before the\ncommencement.\n(2) The Supreme Court must continue to hear and determine the\npending appeal in accordance with Part 11 of the former Act, as if\nPart 14 of the amending Act had not commenced.\n(3) Sections 128 and 129 of the former Act continue to apply after the\ncommencement in relation to:\n(a) the pending appeal; and\n(b) a decision made by the Supreme Court in the pending appeal.\n\nTaxation Administration Act 2007 77\n","sortOrder":178},{"sectionNumber":"172","sectionType":"section","heading":"Appeals against decisions of former Tribunal not commenced","content":"172 Appeals against decisions of former Tribunal not commenced\nbefore commencement\n(1) This section applies to a person if, immediately before the\ncommencement, the person:\n(a) was entitled to appeal to the Supreme Court against a\ndecision of the former Tribunal under section 123 of the former\n(b) had not yet commenced an appeal against the decision.\n(2) The person may appeal to the Supreme Court against the decision\nof the former Tribunal in accordance with section 123 of the former\nAct, as if Part 14 of the amending Act had not commenced.\n(3) Subject to section 174, the Supreme Court must hear and\ndetermine the person's appeal in accordance with section 123 of\nthe former Act, as if Part 14 of the amending Act had not\ncommenced.\n","sortOrder":179},{"sectionNumber":"173","sectionType":"section","heading":"Appeals against decisions of former Tribunal not determined","content":"173 Appeals against decisions of former Tribunal not determined\nbefore commencement\n(1) Subsection (2) applies in relation to an appeal to the Supreme\nCourt against a decision of the former Tribunal that:\n(a) was commenced by a person under section 123 of the former\n(b) had not been finally determined by the Court before the\ncommencement.\n(2) Subject to section 174, the Supreme Court must continue to hear\nand determine the person's appeal in accordance with section 123\nof the former Act, as if Part 14 of the amending Act had not\ncommenced.\n","sortOrder":180},{"sectionNumber":"174","sectionType":"section","heading":"Remittal of matters to NTCAT on appeals determined after","content":"174 Remittal of matters to NTCAT on appeals determined after\ncommencement\n(1) If the Supreme Court's decision on an appeal referred to in\nsection 170(5), 172(3) or 173(2) would require the matter to be\nremitted to the former Tribunal for reconsideration under\nsection 123(3)(d) of the former Act, the Court:\n(a) must instead remit the matter to NTCAT for determination in\naccordance with the Court's directions; and\n\nTaxation Administration Act 2007 78\n(b) may make any orders and give any directions that it considers\nappropriate to facilitate the remittal of the matter to NTCAT\ninstead of the former Tribunal.\n(2) Subject to subsection (3), NTCAT must hear and determine the\nremitted matter as if it had originally been commenced in NTCAT by\nway of application for review of the decision on the objection that\nwas the subject of the appeal to the former Tribunal.\n(3) For the determination of the remitted matter, NTCAT may make any\ndecision or order under the former Act that could have been made\nby the former Tribunal in accordance with the Court's directions if\nthe matter had been remitted to it.\n(4) Sections 128 and 129 of the new Act apply in relation to the\ndetermination of the remitted matter by NTCAT.\n\nTaxation Administration Act 2007 79\n1 KEY\nKey to abbreviations\namd = amended od = order\napp = appendix om = omitted\nbl = by-law pt = Part\nch = Chapter r = regulation/rule\ncl = clause rem = remainder\ndiv = Division renum = renumbered\nexp = expires/expired rep = repealed\nf = forms s = section\nGaz = Gazette sch = Schedule\nhdg = heading sdiv = Subdivision\nins = inserted SL = Subordinate Legislation\nlt = long title sub = substituted\nnc = not commenced\n2 LIST OF LEGISLATION\nTaxation Administration Act 2007 (Act No. 28, 2007)\nAssent date 29 October 2007\nCommenced 1 January 2008 (s 2)\nRevenue Law Reform (Budget Initiatives) Act 2008 (Act No. 23, 2008)\nAssent date 30 June 2008\nCommenced pt 1, ss 3, 12(1), 18 and 19: 1 January 2008; ss 7, 10\nand 11(1): 6 May 2008; rem: 1 July 2008 (s 2)\nRevenue Legislation Amendment Act 2009 (Act No. 17, 2009)\nAssent date 25 June 2009\nCommenced pt 1 and pt 3, divs 1 and 2: 1 October 2008;\npt 3, div 3: 6 May 2009; pt 2, divs 1 and 2, pt 3, div 4 and\npts 4 and 5: 25 June 2009; pt 3, div 5: 1 July 2009; pt 2, div 3\nand pt 3, div 6: 1 January 2010 (s 2 and Gaz G49,\n9 December 2009, p 3)\nPayroll Tax Act 2009 (Act No. 18, 2009)\nAssent date 25 June 2009\nCommenced 1 July 2009 (s 2)\nRevenue and Other Legislation Amendment Act 2010 (Act No. 21, 2010)\nAssent date 30 June 2010\nCommenced pt 2 and pt 4, divs 1 and 2: 4 May 2010; rem: 1 July 2010 (s 2)\nOaths, Affidavits and Declarations (Consequential Amendments) Act 2010 (Act No. 40,\n2010)\nAssent date 18 November 2010\nCommenced 1 March 2011 (s 2, s 2 Oaths, Affidavits and Declarations\nAct 2010 (Act No. 39, 2010) and Gaz G7, 16 February 2011,\np 4)\n\nTaxation Administration Act 2007 80\nRevenue Legislation Amendment Act 2011 (Act No. 21, 2011)\nAssent date 24 June 2011\nCommenced pt 2: 3 May 2011; rem: 1 July 2011 (s 2)\nStatute Law Revision Act 2014 (Act No. 38, 2014)\nAssent date 13 November 2014\nCommenced 13 November 2014\nRevenue and Other Legislation Amendment Act 2015 (Act No. 18, 2015)\nAssent date 23 June 2015\nCommenced pt 2 and pt 5, divs 1 to 4: 28 April 2015; pts 3 and 4, pt 5,\ndivs 5 to 8 and pt 6: 1 July 2015; rem: 23 June 2015 (s 2)\nStatute Law Amendment (Directors' Liability) Act 2015 (Act No. 26, 2015)\nAssent date 18 September 2015\nCommenced 14 October 2015 (Gaz G41, 14 October 2015, p 3)\nLocal Court (Related Amendments) Act 2016 (Act No. 8, 2016)\nAssent date 6 April 2016\nCommenced 1 May 2016 (s 2, s 2 Local Court (Repeals and Related\nAmendments) Act 2016 (Act No. 9, 2016) and Gaz S34,\n29 April 2016)\nRevenue and Other Legislation Amendment Act 2017 (Act No. 13, 2017)\nAssent date 27 June 2017\nCommenced 1 July 2017 (s 2)\nProperty Activation Act 2019 (Act No. 21, 2019)\nAssent date 21 June 2019\nCommenced 1 July 2019 (s 2)\nTaxation Administration Amendment Act 2021 (Act No. 13, 2021)\nAssent date 20 May 2021\nCommenced 21 May 2021 (s 2)\nStatute Law Amendment (NTCAT Conferral of Jurisdiction) Act 2023 (Act No. 24, 2023)\nAssent date 21 September 2023\nCommenced 27 November 2023 (Gaz G24, 23 November 2023, p 2)\nRacing and Wagering Act 2024 (Act No. 8, 2024)\nAssent date 9 April 2024\nCommenced 1 July 2024 (Gaz G13, 20 June 2024, p 1)\nMineral Royalties Act 2024 (Act No. 12, 2024)\nAssent date 11 June 2024\nCommenced 1 July 2024 (s 2)\n","sortOrder":181},{"sectionNumber":"3","sectionType":"section","heading":"GENERAL AMENDMENTS","content":"3 GENERAL AMENDMENTS\nGeneral amendments of a formal nature (which are not referred to in the table\nof amendments to this reprint) are made by the Interpretation Legislation\nAmendment Act 2018 (Act No. 22, 2018) to: ss 1, 3A, 8, 9, 62, 87, 101, 107,\n124, 137, 151 and 158.\n\nTaxation Administration Act 2007 81\n4 LIST OF AMENDMENTS\ns 3 amd No. 18, 2009, s 114; No. 21, 2010, s 29; No. 13, 2021, s 4\ns 3A ins No. 21, 2010, s 30\namd No. 21, 2019, s 23; No. 24, 2023, s 119; No. 8, 2024, s 339\ns 21 amd No. 24, 2023, s 120\ns 22 amd No. 24, 2023, s 121\ns 25 amd No. 18, 2015, s 45; No. 24, 2023, s 122\ns 32 amd No. 13, 2021, s 5\ns 41 amd No. 21, 2011, s 33\npt 6\ndiv 2 hdg amd No. 13, 2021, s 6\ns 49 amd No. 13, 2021, s 7\ns 51 amd No. 13, 2021, s 8\ns 52 amd No. 13, 2021, s 9\nss 52A – 52B ins No. 13, 2021, s 10\ns 52C ins No. 13, 2021, s 10\namd No. 24, 2023, s 123\nss 52D – 52E ins No. 13, 2021, s 10\ns 52F ins No. 13, 2021, s 10\namd No. 24, 2023, s 124\ns 56 amd No. 21, 2011, s 34\ns 56A ins No. 21, 2010, s 31\ns 59 amd No. 23, 2008, s 19\ns 61 amd No. 13, 2021, s 11\npt 9\ndiv 1 hdg amd No. 21, 2011, s 35\ns 87 amd No. 38, 2014, s 2\ns 88 amd No. 24, 2023, s 125\ns 92 amd No. 40, 2010, s 118\ns 94 amd No. 8, 2016, s 45\ndiv 1 hdg ins No. 13, 2017, s 14\ns 101 amd No. 23, 2008, s 20\ndiv 2 hdg ins No. 13, 2017, s 15\ns 102 amd No. 38, 2014, s 2; No. 12, 2024, s 29\ndiv 3 hdg ins No. 13, 2017, s 16\ns 106A ins No. 13, 2017, s 16\npt 11 hdg amd No. 24, 2023, s 126\ns 107 amd No. 8, 2016, s 45; No. 13, 2021, s 12; No. 24, 2023, s 127\ns 108 amd No. 24, 2023, s 128\ns 109 amd No. 13, 2021, s 13\ns 114 amd No. 24, 2023, s 129\ndiv 3 hdg sub No. 24, 2023, s 130\nss 115 – 117 sub No. 24, 2023, s 130\ndiv 4 hdg sub No. 24, 2023, s 130\ns 118 amd No. 8, 2016, s 45\nsub No. 24, 2023, s 130\ns 119 sub No. 24, 2023, s 130\ns 120 amd No. 8, 2016, s 45\nsub No. 24, 2023, s 130\nss 121 – 123 rep No. 24, 2023, s 130\ndiv 5 hdg amd No. 24, 2023, s 131\n\nTaxation Administration Act 2007 82\ns 124 amd No. 24, 2023, s 132\ns 125 amd No. 24, 2023, s 133\ns 128 amd No. 24, 2023, s 134\ns 129 amd No. 13, 2021, s 14\nsub No. 24, 2023, s 135\npt 12 hdg rep No. 24, 2023, s 136\ns 130 amd No. 8, 2016, s 45\nrep No. 24, 2023, s 136\nss 131 – 132 rep No. 24, 2023, s 136\nss 133 – 134 amd No. 8, 2016, s 45\nrep No. 24, 2023, s 136\ns 137 sub No. 26, 2015, s 115\ns 139 amd No. 13, 2021, s 15\ns 148 amd No. 24, 2023, s 137\npt 15 hdg amd No. 21, 2010, s 32\ns 158 amd No. 17, 2009, s 42\npt 16 hdg ins No. 21, 2010, s 33\ns 166 ins No. 21, 2010, s 33\npt 17 hdg sub No. 26, 2015, s 116\ns 167 sub No. 26, 2015, s 116\npt 18 hdg ins No. 24, 2023, s 138\nss 168 – 174 ins No. 24, 2023, s 138","sortOrder":182}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"_metrics":{"provider":"moonshot","completionTokens":3047},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":true,"description":"While the Act remains a general administrative framework, it has grown significantly beyond its original 2007 scope. It now administers additional taxes (such as Racing and Wagering), incorporates specific director liability provisions (section 61 and section 137), establishes complex statutory charge mechanisms over land for recovery of stamp duty, and includes detailed rules for tax agents handling collections. The most substantial expansion is in Part 18, which contains extensive transitional machinery to manage the transfer of jurisdiction from the former Taxation and Royalty Appeals Tribunal to the NTCAT, reflecting major structural changes to the Territory's administrative review system."},"complexity_factors":["Approximately 35 defined terms in section 3, including recursive definitions ('tax' includes interest, 'taxation law' includes this Act) that require cross-referencing to interpret.","Nested conditional logic for penalty tax (section 41): a base rate of 25%, three specific exceptions (0%, 10%, 75%/95%), plus two separate discretionary reduction frameworks (up to 20% or 80%) that themselves contain exclusions.","Extensive cross-referencing to at least five other Northern Territory Acts (Stamp Duty Act, Payroll Tax Act, Mineral Royalty Act, Racing and Wagering Act, First Home Owner Grant Act) that must be read together with this Act.","Four separate transitional Parts (Parts 15, 16, 17 and 18) preserving and converting rights and obligations across multiple legislative amendments from 2007 to 2023.","Dual-pathway dispute resolution mechanics allowing either NTCAT review or Supreme Court appeal, with specific provisions for transferring matters between jurisdictions (sections 119, 174).","Specialised sub-regimes with their own procedural rules, such as statutory charges over land (Division 3 of Part 7) and agent determinations for unremitted amounts (Division 2 of Part 6)."],"plain_english_summary":"This is the Northern Territory's rulebook for collecting taxes. It creates the office of the Commissioner of Territory Revenue—the territory's tax boss—and gives them broad powers to administer taxes like payroll tax, stamp duty, and racing levies.\n\n**What it does**\n\n*   **Assessments**: The Commissioner decides how much tax you owe. If you don't provide enough information, they can estimate your bill or negotiate a deal with you.\n*   **Getting paid**: It sets rules for when tax is due, allows payment plans, and charges interest (plus penalty tax up to 95% for serious evasion) if you're late.\n*   **Debt recovery**: If tax isn't paid, the Commissioner can sue you, chase your business partners, force third parties (like your bank or customers) to pay the debt directly, or even make company directors personally liable. They can also register a charge over your land—effectively a mortgage in favour of the Territory—to secure the debt.\n*   **Investigations**: Authorised officers can enter business premises, demand documents, examine people under oath, and obtain search warrants. They can copy computer files and seize evidence.\n*   **Secrecy and sharing**: Taxpayer information is strictly confidential, but can be shared with other states, the Commonwealth, or law enforcement in specific circumstances.\n*   **Disputes**: If you disagree with a tax bill, you can object to the Commissioner. If that fails, you can seek a review by the Northern Territory Civil and Administrative Tribunal (NTCAT) or appeal to the Supreme Court.\n*   **Offences**: The Act creates criminal offences for tax evasion, destroying records, giving misleading information, or failing to lodge returns.\n\n**Who it affects**\n\nAnyone who pays tax in the NT (businesses, property buyers, employers), tax agents, company directors, and third parties who hold money for taxpayers."},"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"Since its original enactment, the Act's operational scope has broadened materially through successive amendments. Notable expansions include: (a) addition and updating of the list of \"taxation laws\" covered by the administration regime (s 3A) to capture new Territory statutes (for example recent inclusion of the Racing and Wagering Act 2024 and Mineral Royalties Act 2024); (b) creation of a formal agent collection and agent‑liability regime (ss 52A–52F, inserted in 2021) shifting liability and compliance duties onto intermediaries; (c) enhanced information‑sharing and reporting powers (s 106A, inserted 2017, permitting collection and disclosure of reportable information to Commonwealth taxation authorities); (d) strengthened director and executive‑officer liability provisions (s 137, as amended 2015); and (e) transfer and conferral of merits review jurisdiction to NTCAT and related transitional machinery (amendments in 2023). Collectively these changes move the Act beyond a pure procedural 'back‑office' code into a broader toolset for cross-agency data sharing, intermediary regulation, and stronger asset‑based enforcement — increasing its substantive footprint relative to the original, narrower administrative purpose (s 5)."},"complexity_factors":["Length and scale: the Act runs to about 174 sections spread over 18 Parts with multiple Divisions and extensive transitional provisions (Parts 1–18).","Defined terms: the interpretation provisions (s 3, s 3A and s 101) contain around 35–40 defined terms that feed through many provisions (eg. 'tax', 'taxation law', 'tax officer', 'agent determination').","Cross-references: extensive cross-references to Territory and Commonwealth Acts (for example Pay-roll Tax Act 2009, Stamp Duty Act 1978, Payroll Tax Act 2009, First Home Owner Grant Act 2000, Corporations Act 2001, Taxation Administration Act 1953 (Cth), Mineral Royalties Act 1982, Land Title Act 2000, NTCAT Act 2014).","Conditional rules and nested exceptions: many provisions contain 'exceptions to exceptions' and multiple qualifying limbs (notably s 21 reassessment 5‑year rule with several carve-outs; s 41 penalty tax rates and discretionary reductions; s 52C redetermination limits).","Discretion and administrative flexibility: wide commissioner discretion (negotiated assessments, approvals, remissions, authorisations to enter residential premises) increases interpretive complexity for users.","Investigatory powers with procedural layers: entry/search/ seizure powers and warrant rules (ss 93–95, 94) combine urgent‑entry, warrant and consent pathways with identity, receipt and admissibility requirements.","Enforcement architecture interacting across Parts: payment, recovery, statutory charges over land (ss 63–70), third‑party notices (s 60) and director liability (s 61) create multi-step enforcement sequences that cross-reference court procedures.","Objections/reviews/appeals complexity: parallel internal objection process, NTCAT review and Supreme Court appeal options with detailed time bars and transfer/remittal rules (Pt 11, ss 109–129 and Part 18 transitional amendments).","Evidentiary presumptions and certificate rules: provisions that create admissible certificate evidence and presumptions (ss 136–149) change litigation practice and require careful procedural handling.","Multiple amendment layers and transitional rules: numerous post-enactment amendments (2010, 2015, 2017, 2021, 2023, 2024 etc.) and transitional Parts 15–18 add interpretive complexity and legacy interactions."],"plain_english_summary":"Creates an Office of the Commissioner of Territory Revenue with broad administrative, assessment, collection and enforcement powers over Territory tax laws. It sets rules for assessments, disclosures, returns, refunds, interest/penalties, recovery (including third‑party notices, director liability and statutory land charges), investigatory powers, confidentiality limits and review pathways.\n\nAffects taxpayers, agents, directors, third‑party payors and land holders; raises compliance costs (records, disclosures), centralises discretion in the Commissioner, increases enforcement capacity and shifts financial risk onto agents and directors, changing incentives around transactions and tax arrangements."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/taxation-administration-act-2007","history":"/api/acts/taxation-administration-act-2007/history","analysis":"/api/acts/taxation-administration-act-2007/analysis","conflicts":"/api/acts/taxation-administration-act-2007/conflicts","importantCases":"/api/acts/taxation-administration-act-2007/important-cases","documents":"/api/acts/taxation-administration-act-2007/documents"}}