6Purpose of Act and relationship with other tax laws

6 Purpose of Act and relationship with other tax laws (1) The purpose of this Act is to make general provision in relation to the administration and enforcement of the other tax laws. (2) The other tax laws include provisions in relation 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 in relation to— (a) the assessment and reassessment of tax liability; and (b) payment of tax, if this is not provided for in the tax law concerned; and (c) entitlements to and the obtaining of refunds of tax; and (d) the imposition of interest and penalty tax; and (e) approval of special tax return arrangements; and (f) the collection of tax; and (g) record keeping obligations of taxpayers and general offences; and (h) tax officers and their investigative powers and secrecy obligations; and (i) objections and appeals; and Part 2 Purpose of Act and relationship with other tax laws (j) cooperation with other jurisdictions in conducting investigations and enforcing tax laws; and (k) miscellaneous matters, including, the service of documents, corporate criminal liability, evidence and tax deferral, exemption and rebate schemes.