Taxation Administration Act 1953
Note:
Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.
View history note
Hide history noteIn this Part, unless the contrary intention appears:
corporation
means any body corporate.
director
, in relation to a corporation, includes:
(a) any person occupying or acting in the position of director of the corporation, by whatever name called and whether or not validly appointed to occupy, or duly authorized to act in, the position; and
(b) any person in accordance with whose directions or instructions the directors of the corporation are accustomed to act.
instrument
includes any document.
(a) an offence against section 8C , subsection 8D(1) or (2) or section 8N or 8Q , or against Division 136 or 137 of the Criminal Code in relation to a taxation law; or
(b) an offence against section 11.1 of the Criminal Code that relates to an offence of a kind referred to in paragraph (a).
prescribed taxation offence
means:
(a) a taxation offence (other than a prescribed offence) that is committed by a natural person and punishable by a fine and not by imprisonment;
(b) a prescribed offence (other than a prescribed offence that the Commissioner has elected under subsection 8F(1) or 8S(1) to treat otherwise than as a prescribed taxation offence) that is committed by a natural person; or
(c) a taxation offence that is committed by a corporation.
produce
, in relation to a book, paper, record or other document, includes permit access to.
(a) an offence against a taxation law; or
(b) an offence against:
(i) section 6 of the Crimes Act 1914 ; or
being an offence that relates to an offence against a taxation law.
(ii) section 11.1 , 11.4 or 11.5 of the Criminal Code ;
tax file number
means a tax file number as defined in section
202A
of the
Income Tax Assessment Act 1936
.
For the purposes of the definition of director in subsection (1), a person shall not be regarded as a person in accordance with whose directions or instructions the directors of a corporation are accustomed to act by reason only that the directors act on advice given by that person in the proper performance of the functions attaching to the person ' s professional capacity or to the person ' s business relationship with the directors.
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