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A New Tax System (Goods and Services Tax Administration) Act 1999
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C2004C01030 C01
01 July 2000
-
09 March 2016
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Part 1—Preliminary
1 Short title
2 Commencement
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3 Schedule(s)
Schedule 1—Taxation Administration Act 1953
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Part VI—Administration of the GST
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Division 1—Introduction
19 Overview
20 Meaning of expressions
21 Application of the Criminal Code
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Division 2—Assessments
22 Commissioner may make assessment of GST
23 Request for assessment
24 GST liabilities do not depend on assessment
25 Commissioner must give notice of the assessment
26 Amendment of assessment
27 Later assessment prevails in case of inconsistency
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Division 3—Recovery
28 Recovery of unpaid GST and penalty
29 Payment when multiple amounts owing
30 Recovery of GST paid on behalf of another entity
31 Recovery of GST if joint liability
32 Recovery of GST from trustee of deceased estate
33 Recovery of GST from unadministered deceased estate
34 Recovery from third party
35 Time limit on recovering unpaid GST
36 Time limit on credits and refunds
37 Reliance on Commissioner’s interpretation of GST law
38 Refunds if earlier GST return not provided
39 Refund of amounts overpaid by you or owing to you
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Division 4—Penalties
40 Penalty for unpaid GST
41 Penalty for failing to make electronic payment
42 Penalty for failing to register or cancel registration
43 Penalty for failing to give GST return or other information
44 Penalty for failing to issue tax invoice or adjustment note
45 Penalty for both principal and agent issuing certain documents
46 Penalty for making false statements
47 Notification of penalty and due date for payment
48 Remission of penalty
49 Relationship with offence provisions
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Division 5—Special rules for certain entities
50 Liability of partners
51 Liability of participants in GST joint ventures
52 Liability related to unincorporated associations or bodies of persons
53 Liability of members of GST groups
54 Liability of representatives of incapacitated entities
55 Obligations of liquidator or receiver
56 Public officer of a company
57 Liability of directors etc. of a company
58 Obligations of agent winding up business for non-resident
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Division 6—Evidence
59 Production of assessment or declaration is conclusive evidence
60 Certificate of amount payable is prima facie evidence
61 Signed copies are evidence
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Division 7—Review
62 Reviewable GST decisions
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Division 8—Other administrative provisions
63 Commissioner has general administration of GST law
64 Commissioner must prepare annual report
65 Commissioner may direct a person to provide information
66 Access to premises etc.
67 Address for service
68 Protection of confidentiality of information
69 Notices etc. by Commissioner must be in writing
70 Keeping records of GST transactions
