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Termination Payments Tax (Assessment and Collection) Act 1997
No longer in force
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Department of the Treasury
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C2010C00873
17 December 2010
-
29 March 2018
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Part 1—Preliminary
1 Short title [see Note 1]
2 Commencement [see Note 1]
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
11A Periods within which assessments may be amended
12 Amendment of assessments
13 Payment of general interest charge if liability increased by amended 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, general interest charge or late payment penalty
16 Penalty for non-payment of surcharge
16A Additional liability to pay general interest charge
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Part 5—Administration
21 General administration of Act
22 Annual report
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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
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31 Definitions
Notes to the STYLEREF ShortT \* MERGEFORMAT Termination Payments Tax (Assessment and Collection) Act 1997
