87Application of Taxation Administration Act 1996

87 Application of Taxation Administration Act 1996

87 Application of Taxation Administration Act 1996

(1) The applied provisions of the Taxation Administration Act 1996 apply in relation to a payment order as if this Act were a taxation law and the amount payable under the order were a tax payable by the person to the Chief Commissioner.

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

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

(b) Division 1 of Part 7,

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

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

(e) sections 114, 115, 116, 118 and 120,

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

(3) For the purposes of the applied provisions, a tax default is taken to have occurred on the date the Chief Commissioner waived or reduced the levy, unless the Chief Commissioner decides that a later date should be treated as the tax default date.

(4) If the Chief Commissioner decides that a later date should be treated as the tax default date, a tax default does not occur until that later date.

(5) To avoid doubt, Part 10 of the Taxation Administration Act 1996 does not apply to a payment order 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).