7Purpose of Act and relationship with other taxation laws

#### 7 Purpose of Act and relationship with other taxation laws 7 Purpose of Act and relationship with other taxation laws > > (1) The purpose of this Act is to make general provision with respect to the administration and enforcement of the other taxation laws. > > > (2) The other taxation laws include provisions with respect to— > > > > > (a) the imposition of tax and its payment, and > > > > > (b) exceptions to and exemptions from liability to the tax, and > > > > > (c) entitlements to refunds. > > > (3) This Act includes general provisions with respect to— > > > > > (a) assessment and reassessment of tax liability, and > > > > > (b) obtaining refunds of tax, and > > > > > (c) imposition of interest and penalty tax, and > > > > > (d) approval of special tax return arrangements, and > > > > > (e) collection of tax, and > > > > > (f) record keeping obligations of taxpayers and general offences, and > > > > > (g) tax officers and their investigative powers and secrecy obligations, and > > > > > (h) objections and reviews, and > > > > > (h1) tax avoidance schemes, and > > > > > (h2) the prohibition on the use of confidential tax information, and > > > > > (i) miscellaneous matters such as service of documents, corporate criminal liability and evidence. > > **s 7:** Am 2000 No 72, Sch 2 \[5\]; 2022 No 16, Sch 8\[1\]; 2023 No 18, Sch 9\[1\].