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Debits Tax Administration Act 1982
No. 142, 1982
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No longer in force
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Department of the Treasury
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C2004C00478
18 January 2001
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13 September 2006
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Part I—Preliminary
1 Short title [see Note 1]
2 Commencement [see Note 1]
3 Interpretation
3A Deemed separate debits
3B Debits to be expressed in Australian currency
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Part II—Administration
4 General administration of Act
6 Annual report
7 Secrecy
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Part III—Liability to tax
8 Liability to tax
9 When tax payable
10 Recovery of tax by financial institutions
11 Certificates of exemption from tax
11A Offences relating to certificates of exemption
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Part IV—Returns and assessments
12 Returns in respect of taxable debits
13 Refund of amounts incorrectly paid
14 Refunds for tax paid on excluded debits
15 Special assessments
16 Default assessments
17 Penalty for failure to furnish return etc.
18 Amendment of assessments
19 Validity of assessments
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Part V—Objections, reviews and appeals
20 Interpretation
22 Objections
23 Request for reference
24 Applications for extension of time
25 Consideration of applications for extension of time for lodging objections
25A Consideration of applications for extension of time for lodging requests for reference
25B Reference to Tribunal or Court
25C Notice to refer
25D Procedure on review or appeal
25E Review of remission decisions
26 Decision of Federal Court
29A Implementation of decisions
30 Pending review or appeal not to affect assessment etc.
31 Variation of prescribed decisions
33 Evidence
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Part VI—Recovery of tax
34 Recovery of tax
35 Extension of time and payment by instalments
36 Penalty for unpaid tax
37 Evidence
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Part IX—Miscellaneous
56 Return in relation to exempt accounts
57 Representative officers etc. of financial institutions
58 Access to books etc.
59 Commissioner to obtain information and evidence
61 Service on partnerships and associations
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62 Regulations
Notes to the STYLEREF ShortT \* MERGEFORMAT Debits Tax Administration Act 1982
