Australian Capital Territory Repealed Acts Australian Capital Territory Repealed ActsThis legislation has been repealed.
TABLE OF PROVISIONS 1. PART I—PRELIMINARY Short title 2. Commencement 3. Tax laws 4. Interpretation 5. PART II—ADMINISTRATION Commissioner 6. Deputy Commissioner 7. Eligibility for office 8. Termination of office 9. Delegation 10. Acting appointments 11. Annual report 12. Powers of inspection 13. Authenticity of returns 14. Trustees' duties to lodge returns 15. Assessment of tax payable on returns 16. Assessment of duty payable on instruments 17. Continuation of liability 18. Further information 19. Self-incrimination 20. Default assessments 21. Notice of default assessments 22. Amended assessments 23. Assessments in relation to deceased persons 24. Validity of assessments 25. Remissions of duty or tax 26. Time for payment 27. Treatment of related instruments or unrelated matters 28. Valuation of foreign currency 29. Adjustments for fractions of a cent 30. Division 2—Penalty taxes Failure to lodge documents 31. Failure to pay tax, duty, penalty tax or licence fees 32. Remission of penalty tax 33. Division 3—Overpayments Refunds of overpaid amounts 34. Interest on overpaid amounts 35. Amount of interest payable 36. Circumstances in which interest is not payable 37. Payments of small amounts of interest or tax 38. Division 4—Underpayments Interest on underpaid amounts 39. Amount of interest payable 40. Payment of small amounts of interest 41. PART V—RECOVERY OF TAXES AND DUTIES Recovery as a debt due 42. Recovery from estate of deceased person 43. Payment by debtor of taxpayer 44. Money held for non-residents 45. Refunds, interest or debts applied against liabilities 46. Contravening certain requirements 47. Orders to comply with requirements 48. Second and subsequent offences 49. Interpretation 50. False or misleading statements 51. Incorrect records 52. Falsifying or concealing identity 53. Second and subsequent offences 54. Orders to pay additional amounts 55. Obstructing tax officers 56. Offences by corporations 57. Avoidance of tax or duty 58. Continuing offences 59. Commencement of prosecution 60. Prosecution of corporations 62. Prosecution instead of penalty taxes 63. Enforcement of payment orders 64. Penalties payable in addition to tax 65. Interpretation 66. Investigation of referred matters 67. Disclosure of information to reciprocating jurisdictions 68. Interpretation 69. Information in respect of tax-related investigations 70. Information in respect of special investigations 71. PART IX—EVIDENCE Evidence of previous convictions 72. Evidence of authority to institute proceedings 73. Evidence of claim 74. Certification of documents 75. Documents issued by Commissioner 76. Judicial notice of Commissioner's signature 77. PART X—BUSINESS GROUPS Membership of a group 78. Groups of corporations 79. Groups where employees work in another business 80. Groups of commonly controlled businesses 81. Smaller groups subsumed under larger groups 82. Appointment of public officer 83. Eligibility for appointment as public officer 84. Service of documents 85. Liability of company and public officer 86. Liability of directors or other officers 87. Failure to appoint public officer 88. Notice of liquidator's appointment 89. PART XII—OBJECTIONS AND REVIEWS Objections 90. Late lodgement of objections 91. Review of decisions 92. Notification of decisions 93. Giving effect to Tribunal's decisions 94. Effect of pending objection, review or appeal 95. Reduction of amounts payable 96. PART XIII—MISCELLANEOUS Records to be kept 97. Secrecy 98. Appearance by Commissioner 99. Determination of amounts payable under tax laws 100. Regulations