Legal database - View: TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)

TAXATION BOARDS OF REVIEW (TRANSFER OF JURISDICTION) ACT 1986 (REPEALED)
PART I - PRELIMINARY
SECTION 1 SHORT TITLE
SECTION 2 COMMENCEMENT
PART II - AMENDMENTS OF THE ADMINISTRATIVE APPEALS TRIBUNAL ACT 1975
SECTION 3 PRINCIPAL ACT
SECTION 4 DIVISIONS
PART III - AMENDMENTS OF THE AUSTRALIAN CAPITAL TERRITORY TAXATION
SECTION 5 PRINCIPAL ACT
SECTION 6 INTERPRETATION
SECTION 7 SECRECY
SECTION 8 REVIEW OF REVOCATION OF AUTHORITY
SECTION 9 OBJECTIONS TO ASSESSMENTS AND DECISIONS
SECTION 10 REPEAL OF SECTIONS 75 AND 76 AND SUBSTITUTION OF NEW SETCIONS
SECTION 11 PENDING APPEAL OR REFERENCE NOT TO AFFECT ASSESSMENT, & c.
SECTION 12 ADJUSTMENT OF DUTY OR TAX AFTER APPEAL
SECTION 13 EVIDENCE OF ASSESSMENTS
SECTION 14 APPEARANCES BY COMMISSIONER AND REGISTRAR
PART IV - AMENDMENTS OF THE BANK ACCOUNT DEBITS TAX ADMINISTRATION ACT 1982
SECTION 15 PRINCIPAL ACT
SECTION 16 INTERPRETATION
SECTION 17 SECRECY
SECTION 18 INTERPRETATION
SECTION 19 OBJECTIONS
SECTION 20 REPEAL OF SECTIONS 23, 24 AND 25 AND SUBSTITUTION OF NEW
SECTION 21 DECISION OF SUPREME COURT
SECTION 22 REPEAL OF SECTION 27
SECTION 23 APPEALS FROM SUPREME COURT AND FEDERAL COURT
SECTION 24 PRACTICE AND PROCEDURE OF SUPREME COURTS
SECTION 25 CONSIDERATION OF APPLICATIONS FOR EXTENSION OF TIME FOR LODGING OBJECTION
SECTION 26 VARIATION OF PRESCRIBED DECISIONS
SECTION 27 REPEAL OF SECTION 32
SECTION 28 EVIDENCE
PART V - AMENDMENTS OF THE CRIMES (TAXATION OFFENCES) ACT 1980
SECTION 29 PRINCIPAL ACT
SECTION 30 APPLICATION OF PART I AND PART II IN RELATION TO INCOME TAX
SECTION 31 APPLICATION OF PART I AND PART II IN RELATION TO FRINGE BENEFITS TAX
PART VI - AMENDMENTS OF THE ESTATE DUTY ASSESSMENT ACT 1914
SECTION 32 PRINCIPAL ACT
SECTION 33 INTERPRETATION
SECTION 34 APPLICATION OF PART
SECTION 35 VALUES OF SHARES AND STOCK
SECTION 36 OBJECTIONS
SECTION 37 REPEAL OF SECTIONS 26 AND 27 AND SUBSTITUTION OF NEW SECTIONS
SECTION 38 APPEAL FROM ORDERS UNDER SECTION 27E
SECTION 39 CASE STATED TO FEDERAL COURT OF AUSTRALIA
SECTION 40 INSERTION OF NEW SECTION
SECTION 41 PENDING REVIEW OR APPEAL NOT TO AFFECT ASSESSMENT
SECTION 42 REPEAL OF SECTION 28C
SECTION 43 PRACTICE AND PROCEDURE OF SUPREME COURTS
SECTION 44 RELEASE FROM LIABILITY FOR DUTY IN CASES OF HARDSHIP
PART VII - AMENDMENTS OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
SECTION 45 PRINCIPAL ACT
SECTION 46 SECRECY
SECTION 47 ARRANGEMENTS TO AVOID OR REDUCE FRINGE BENEFITS TAX
SECTION 48 REPEAL OF PART VI AND INSERTION OF NEW PART
SECTION 49 WHERE NO ADMINISTRATION OF DECEASED EMPLOYER'S ESTATE
SECTION 50 UNREGISTERED TAX AGENTS NOT TO CHARGE FEES
SECTION 51 PREPARATION OF RETURNS, & c., ON BEHALF OF REGISTERED TAX AGENTS
SECTION 52 EVIDENCE
SECTION 53 RELEASE OF EMPLOYERS IN CASES OF HARDSHIP
SECTION 54 INTERPRETATION
PART VIII - AMENDMENT OF THE FRINGE BENEFITS TAX (APPLICATION TO THE COMMONWEALTH)
SECTION 55 PRINCIPAL ACT
SECTION 56 APPLICATION OF ASSESSMENT ACT IN RELATION TO COMMONWEALTH EMPLOYMENT
PART IX - AMENDMENTS OF THE GIFT DUTY ASSESSMENT ACT 1941
SECTION 57 PRINCIPAL ACT
SECTION 58 INTERPRETATION
SECTION 59 OFFICERS TO OBSERVE SECRECY
SECTION 60 VALUE OF GIFT
SECTION 61 OBJECTIONS
SECTION 62 REPEAL OF SECTIONS 33 AND 34 AND SUBSTITUTION OF NEW SECTIONS
SECTION 63 APPEALS
SECTION 64 CASE STATED TO FEDERAL COURT OF AUSTRALIA
SECTION 65 INSERTION OF NEW SECTION
SECTION 66 PENDING REVIEW OR APPEAL NOT TO AFFECT ASSESSMENT
SECTION 67 REPEAL OF SECTION 38
SECTION 68 PRACTICE AND PROCEDURE OF SUPREME COURTS
PART X - AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
SECTION 69 PRINCIPAL ACT
SECTION 70 INTERPRETATION
SECTION 71 OFFICERS TO OBSERVE SECRECY
SECTION 72 PROMOTERS RECOUPMENT TAX
SECTION 73 TAX BENEFIT NOT ALLOWABLE IN RESPECT OF CERTAIN RECOUPED EXPENDITURE
SECTION 74 REVIEWS AND APPEALS
SECTION 75 CONSEQUENTIAL ADJUSTMENTS TO ASSESSABLE INCOME AND ALLOWABLE DEDUCTIONS
SECTION 76 REVIEWS AND APPEALS
SECTION 77 CANCELLATION OF TAX BENEFITS, & c.
SECTION 78 REPEAL OF DIVISION
SECTION 79 OBJECTIONS
SECTION 80 REPEAL OF SECTIONS 187, 188 AND 189 AND SUBSTITUTEION OF NEW
SECTION 81 GROUNDS OF OBJECTION AND BURDEN OF PROOF
SECTION 82 REPEAL OF SECTIONS 191 AND 192
SECTION 83 POWERS OF TRIBUNAL
SECTION 84 REPEAL OF SECTIONS 194, 195 AND 196
SECTION 85 PRACTICE AND PROCEDURE OF SUPREME COURTS
SECTION 86 REPEAL OF SECTION 197
SECTION 87 CASE STATED TO FEDERAL COURT OF AUSTRALIA
SECTION 88 ORDER OF COURT ON APPEAL
SECTION 89 INSERTION OF NEW SECTION
SECTION 90 PENDING REVIEW OR APPEAL NOT TO AFFECT ASSESSMENT
SECTION 91 REPEAL OF SECTION 202
SECTION 92 ASSESSMENT WHERE NO ADMINISTRATION
SECTION 93 REVIEW OF DECISIONS
SECTION 94 NOTIFICATION AND REVIEW OF DECISIONS
SECTION 95 CANCELLATION OR SUSPENSION OF REGISTRATION OF TAX AGENTS
SECTION 96 UNREGISTERED TAX AGENTS NOT TO CHARGE FEES
SECTION 97 PREPARATION OF RETURNS, & c., ON BEHALF OF REGISTERED TAX AGENTS
SECTION 98 RELEASE OF TAXPAYERS FROM LIABILITY IN CASES OF HARDSHIP
PART XI - AMENDMENTS OF THE LOAN (DROUGHT BONDS) ACT 1969
SECTION 99 PRINCIPAL ACT
SECTION 100 INTERPRETATION
SECTION 101 REPEAL OF SECTIONS 15A, 25A AND 25B
SECTION 102 REVIEW BY TRIBUNAL
SECTION 103 REPEAL OF SECTION 27 AND SUBSTITUTION OF NEW SECTION - 27 NOTICE OF DECLARATIONS
SECTION 104 REPEAL OF SECTIONS 30 AND 30A AND SUBSTITUTION OF NEW SECTION - 30 REQUESTS, & c., TO BE IN WRITING
SECTION 105 REGULATIONS
PART XII - AMENDMENTS OF THE MANAGEMENT AND INVESTMENT COMPANIES ACT 1983
SECTION 106 PRINCIPAL ACT
SECTION 107 DISCLOSURE OF INFORMATION
PART XIII - AMENDMENTS OF THE PAY-ROLL TAX ASSESSMENT ACT 1941
SECTION 108 PRINCIPAL ACT
SECTION 109 INTERPRETATION
SECTION 110 OFFICERS TO OBSERVE SECRECY
SECTION 111 ALTERNATIVE BASIS FOR REBATE FOR 1968-69 BECAUSE OF CURRENCY DEVALUATION
SECTION 112 REVIEW OF BASE PERIOD EXPORT SALES
SECTION 113 REVIEW OF AMOUNTS ADDED TO VALUE OF EXPORT SALES FOR BASE PERIOD UNDER SECTION 16D
SECTION 114 PROVISION FOR PAYMENT OF TAX BY EXECUTORS AND ADMINISTRATORS
SECTION 115 REPEAL OF SECTION 38
SECTION 116 OBJECTIONS
SECTION 117 REPEAL OF SECTIONS 40 AND 40A AND SUBSTITUTION OF NEW
SECTION 118 PENDING REVIEW OR APPEAL NOT TO AFFECT ASSESSMENT, & c.
SECTION 119 RELEASE OF EMPLOYERS IN CASES OF HARDSHIP
PART XIV - AMENDMENTS OF THE PAY-ROLL TAX (TERRITORIES) ASSESSMENT ACT 1971
SECTION 120 PRINCIPAL ACT
SECTION 121 INTERPRETATION
SECTION 122 SECRECY
SECTION 123 WHERE NO ADMINISTRATION OF ESTATE OF DECEASED EMPLOYER
SECTION 124 REPEAL OF SECTIONS 37A AND 38
SECTION 125 OBJECTIONS
SECTION 126 REPEAL OF SECTIONS 40 AND 40A AND SUBSTITUTION OF NEW
SECTION 127 PENDING REVIEW OR APPEAL NOT TO AFFECT ASSESSMENT, & c.
SECTION 128 REPEAL OF SECTION 41A
SECTION 129 RELEASE OF EMPLOYERS IN CASES OF HARDSHIP
SECTION 130 REGULATIONS
PART XV - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 1) 1930
SECTION 131 PRINCIPAL ACT
SECTION 132 INTERPRETATION
SECTION 133 OFFICERS TO OBSERVE SECRECY
SECTION 134 FURTHER TAX
SECTION 135 INSERTION OF NEW SECTIONS
SECTION 136 PROVISION FOR PAYMENT OF TAX BY EXECUTORS, & c.
SECTION 137 REPEAL OF SECTION 39
SECTION 138 REPEAL OF SECTION 39A AND SUBSTITUTION OF NEW SECTION
SECTION 139 REPEAL OF SECTIONS 40, 41 AND 42 AND SUBSTITUTION OF NEW
SECTION 140 PENDING REVIEW OR APPEAL NOT TO AFFECT ASSESSMENT, & c.
SECTION 141 REPEAL OF SECTION 44
SECTION 142 PRACTICE AND PROCEDURE OF SUPREME COURTS
SECTION 143 REPEAL OF SECTION 44B
SECTION 144 PENALTY TAX WHERE CERTAIN ANTI-AVOIDANCE PROVISIONS APPLY
SECTION 145 INSERTION OF NEW SECTIONS
SECTION 146 REGULATIONS
PART XVI - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 2) 1930
SECTION 147 PRINCIPAL ACT
SECTION 148 FURTHER TAX
SECTION 149 INSERTION OF NEW SECTIONS
SECTION 150 APPLICATION OF PROVISIONS OF SALES TAX ASSESSMENT ACT (No. 1)
PART XVII - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 3) 1930
SECTION 151 PRINCIPAL ACT
SECTION 152 FURTHER TAX
SECTION 153 INSERTIONS OF NEW SECTIONS
SECTION 154 APPLICATION OF PROVISIONS OF SALES TAX ASSESSMENT ACT (No. 1)
PART XVIII - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 4) 1930
SECTION 155 PRINCIPAL ACT
SECTION 156 FURTHER TAX
SECTION 157 INSERTIONS OF NEW SECTIONS
SECTION 158 APPLICATION OF PROVISIONS OF SALES TAX ASSESSMENT ACT (No. 1)
PART XIX - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 5) 1930
SECTION 159 PRINCIPAL ACT
SECTION 160 FURTHER TAX
SECTION 161 INSERTIONS OF NEW SECTIONS
SECTION 162 APPLICATION OF PROVISIONS OF SALES TAX ASSESSMENT ACT (No. 1)
PART XX - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 6) 1930
SECTION 163 PRINCIPAL ACT
SECTION 164 FURTHER TAX
SECTION 165 INSERTIONS OF NEW SECTIONS
SECTION 166 APPLICATION OF PROVISIONS OF SALES TAX ASSESSMENT ACT (No. 1)
PART XXI - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 7) 1930
SECTION 167 PRINCIPAL ACT
SECTION 168 FURTHER TAX
SECTION 169 INSERTIONS OF NEW SECTIONS
SECTION 170 APPLICATION OF PROVISIONS OF SALES TAX ASSESSMENT ACT (No. 1)
PART XXII - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 8) 1930
SECTION 171 PRINCIPAL ACT
SECTION 172 FURTHER TAX
SECTION 173 INSERTIONS OF NEW SECTIONS
SECTION 174 APPLICATION OF PROVISIONS OF SALES TAX ASSESSMENT ACT (No. 1)
PART XXIII - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 9) 1930
SECTION 175 PRINCIPAL ACT
SECTION 176 FURTHER TAX
SECTION 177 INSERTIONS OF NEW SECTIONS
SECTION 178 APPLICATION OF PROVISIONS OF SALES TAX ASSESSMENT ACT (No. 1)
PART XXIV - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 10) 1985
SECTION 179 PRINCIPAL ACT
SECTION 180 FURTHER TAX
SECTION 181 INSERTIONS OF NEW SECTIONS
SECTION 182 APPLICATION OF PROVISIONS OF SALES TAX ASSESSMENT ACT (No. 1)
PART XXV - AMENDMENTS OF THE SALES TAX ASSESSMENT ACT (No. 11) 1985
SECTION 183 PRINCIPAL ACT
SECTION 184 FURTHER TAX
SECTION 185 INSERTIONS OF NEW SECTIONS
SECTION 186 APPLICATION OF PROVISIONS OF SALES TAX ASSESSMENT ACT (No. 1)
PART XXVI - AMENDMENTS OF THE SALES TAX PROCEDURE ACT 1934
SECTION 187 PRINCIPAL ACT
SECTION 188 REPEAL OF SECTION 10 AND SUBSTITUTION OF NEW SECTION
SECTION 189 REFUNDS OF TAX
PART XXVII - AMENDMENTS OF THE TAXATION ADMINISTRATION ACT 1953
SECTION 190 PRINCIPAL ACT
SECTION 191 INTERPRETATION
SECTION 192 INTERPRETATION
SECTION 193 OBJECTIONS
SECTION 194 REPEAL OF SECTIONS 14H AND 14HB AND INSERTION OF NEW SECTIONS
SECTION 195 REPEAL OF SECTION 14P
SECTION 196 INSERTION OF NEW PART
SECTION 197 INSERTION OF NEW SECTION
SECTION 198 REGULATIONS
PART XXVIII - AMENDMENTS OF THE TAXATION (INTEREST ON OVERPAYMENTS) ACT 1983
SECTION 199 PRINCIPAL ACT
SECTION 200 INTERPRETATION
PART XXIX - AMENDMENTS OF THE TAXATION (UNPAID COMPANY TAX) ASSESSMENT ACT 1982
SECTION 201 PRINCIPAL ACT
SECTION 202 INTERPRETATION
SECTION 203 APPLICATION OF ASSESSMENT ACT
PART XXX - AMENDMENTS OF THE WOOL TAX (ADMINISTRATION) ACT 1964
SECTION 204 PRINCIPAL ACT
SECTION 205 INTERPRETATION
SECTION 206 SECRECY
SECTION 207 WHERE NO ADMINISTRATION OF DECEASED PERSON'S ESTATE
SECTION 208 REPEAL OF SECTIONS 55A AND 55C
SECTION 209 OBJECTIONS
SECTION 210 REPEAL OF SECTIONS 57, 58 AND 59 AND SUBSTITUTION OF NEW
SECTION 211 PENDING REVIEW OR APPEAL NOT TO AFFECT ASSESSMENT
SECTION 212 REPEAL OF SECTION 60A
PART XXXI - TRANSITIONAL AND REPEALS
SECTION 213 INTERPRETATION
SECTION 214 TRANSFER OF MEMBERS OF BOARDS
SECTION 215 REMUNERATION AND ALLOWANCES
SECTION 216 AMENDMENTS CONCERNING ADDITIONAL TAX ASSESSMENTS
SECTION 217 SALES TAX OBJECTIONS AND REQUESTS FOR REFERENCE
SECTION 218 EXTENDED PERIODS FOR LODGING OBJECTIONS
SECTION 219 AMENDED ASSESSMENTS
SECTION 220 PERIOD FOR REQUESTING REFERENCE
SECTION 221 EXTENSIONS OF TIME FOR LODGING OBJECTIONS OR REQUESTS FOR REFERENCE
SECTION 222 REQUESTS MADE BUT NOT REFERRED BEFORE 1 JULY 1986
SECTION 223 HEARINGS
SECTION 224 APPEAL RIGHTS
SECTION 225 OTHER REFERENCES TO BOARDS OF REVIEW
SECTION 226 SUPREME COURT APPEALS
SECTION 227 EVIDENTIARY PROVISIONS IN RESPECT OF SALES TAX ASSESSMENTS
SECTION 228 RELIEF BOARDS
SECTION 229 REFUND OF FEES
SECTION 230 REPEAL OF CERTAIN LAWS
SECTION 231 CONTINUED APPLICATION OF CERTAIN SECRECY PROVISIONS
SECTION 232 REGULATIONS
SCHEDULE

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