sec.4Relationship of Act with Taxation Administration Act 2001

sec.4 Relationship of Act with Taxation Administration Act 2001

This Act does not contain all the provisions about betting tax. The Taxation Administration Act 2001 contains provisions dealing with, among other things, the following— assessments of tax; payments and refunds of tax; imposition of interest and penalty tax; objections and appeals against, or reviews of, assessments of tax; record keeping obligations of taxpayers; investigative powers, offences, legal proceedings and evidentiary matters; service of documents. Under the Taxation Administration Act 2001 , section 3 , that Act and this Act must be read together as if they together formed a single Act. (sec.4-ssec.1) This Act does not contain all the provisions about betting tax. (sec.4-ssec.2) The Taxation Administration Act 2001 contains provisions dealing with, among other things, the following— assessments of tax; payments and refunds of tax; imposition of interest and penalty tax; objections and appeals against, or reviews of, assessments of tax; record keeping obligations of taxpayers; investigative powers, offences, legal proceedings and evidentiary matters; service of documents. Under the Taxation Administration Act 2001 , section 3 , that Act and this Act must be read together as if they together formed a single Act.

• (a) assessments of tax;
• (b) payments and refunds of tax;
• (c) imposition of interest and penalty tax;
• (d) objections and appeals against, or reviews of, assessments of tax;
• (e) record keeping obligations of taxpayers;
• (f) investigative powers, offences, legal proceedings and evidentiary matters;
• (g) service of documents.