106Application of certain provisions of Taxation Administration Act 1996

106 Application of certain provisions of Taxation Administration Act 1996

106 Application of certain provisions of Taxation Administration Act 1996

(1) The applied provisions of the Taxation Administration Act 1996 apply in relation to the collection instalments payable by a council under this Act as if this Act were a taxation law and the collection instalments were a tax payable by a council under a taxation law.

(2) A tax default occurs if the whole or part of a collection instalment is not paid by the due date.

(3) The applied provisions of the Taxation Administration Act 1996 are the following provisions of that Act:

(a) Part 3 (Assessment of tax liability),

(b) Division 1 (Interest) of Part 5,

(c) Division 1 of Part 6 (Returns),

(d) sections 50 and 55 (which prohibit the giving of false and misleading information),

(e) Division 1 (Tax officers), Division 2 (Investigation) and Division 3 (Secrecy) of Part 9,

(f) sections 114, 115, 116, 118, 119 and 120,

(g) any provisions that are relevant to the interpretation of the above provisions.

(4) A council is liable to pay collection instalments to the Chief Commissioner whether or not the Chief Commissioner has issued an assessment for the amount payable.

(5) To avoid doubt, Part 10 of the Taxation Administration Act 1996 does not apply to a collection instalment or to the exercise of any of the Chief Commissioner’s functions under this Division (including under the applied provisions of the Taxation Administration Act 1996).