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Termination Payments Tax (Assessment and Collection) Act 1997
No longer in force
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Administered by
Department of the Treasury
Superseded version
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C2004A05171
05 June 1997
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05 June 1997
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Part 1—Preliminary
1 Short title
2 Commencement
3 Act to bind Crown
4 Extension to Territories
5 Object of Act
6 Outline of Act
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Part 2—Liability to surcharge
7 Application
8 Termination payments surcharge
9 Surcharge payable only on part of certain termination payments
10 Surcharge threshold
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Part 3—Assessment and collection of surcharge
11 Assessment of liability to pay surcharge
12 Amendment of assessments
13 Payment of interest to Commonwealth if liability increased by an amendment of an assessment
14 Commissioner may use tax file numbers for the purposes of this Act
15 Objections against assessments
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Part 4—Recovery of unpaid surcharge, interest or late payment penalty
16 Penalty for non-payment of surcharge
17 Recovery of unpaid amounts
18 Payment of surcharge, interest or late payment penalty
19 Application of payments
20 Review of decision not to remit interest or late payment penalty
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Part 5—Administration
21 General administration of Act
22 Annual report
23 Secrecy
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Part 6—Miscellaneous
24 Authorised officers
25 Evidence
26 Access to premises etc.
27 Obtaining information and evidence
28 Records to be kept and retained by employer
29 Application of the Criminal Code
30 Regulations
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Part 7—Interpretation
31 Definitions
