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TERMINATION PAYMENTS TAX (ASSESSMENT AND COLLECTION) ACT 1997 (REPEALED)
- PART 1 - PRELIMINARY
- SECTION 1 SHORT TITLE
- SECTION 2 COMMENCEMENT
- SECTION 3 ACT TO BIND CROWN
- SECTION 4 EXTENSION TO TERRITORIES
- SECTION 5 OBJECT OF ACT
- SECTION 6 OUTLINE OF ACT
- PART 2 - LIABILITY TO SURCHARGE
- SECTION 7 APPLICATION
- SECTION 8 TERMINATION PAYMENTS SURCHARGE
- SECTION 9 SURCHARGE PAYABLE ONLY ON PART OF CERTAIN TERMINATION PAYMENTS
- SECTION 10 SURCHARGE THRESHOLD
- PART 3 - ASSESSMENT AND COLLECTION OF SURCHARGE
- SECTION 11 ASSESSMENT OF LIABILITY TO PAY SURCHARGE
- SECTION 11A PERIODS WITHIN WHICH ASSESSMENTS MAY BE AMENDED
- SECTION 12 AMENDMENT OF ASSESSMENTS
- SECTION 13 PAYMENT OF GENERAL INTEREST CHARGE IF LIABILITY INCREASED BY AMENDED ASSESSMENT
- SECTION 14 COMMISSIONER MAY USE TAX FILE NUMBERS FOR THE PURPOSES OF THIS ACT
- SECTION 15 OBJECTIONS AGAINST ASSESSMENTS
- PART 4 - RECOVERY OF UNPAID SURCHARGE, GENERAL INTEREST CHARGE OR LATE PAYMENT PENALTY
- SECTION 16 PENALTY FOR NON-PAYMENT OF SURCHARGE
- SECTION 16A ADDITIONAL LIABILITY TO PAY GENERAL INTEREST CHARGE
- SECTION 17 RECOVERY OF UNPAID AMOUNTS
- SECTION 18 PAYMENT OF SURCHARGE, GENERAL INTEREST CHARGE OR LATE PAYMENT PENALTY
- SECTION 19 APPLICATION OF PAYMENTS
- SECTION 20 REVIEW OF DECISION NOT TO REMIT INTEREST OR LATE PAYMENT PENALTY
- PART 5 - ADMINISTRATION
- SECTION 21 GENERAL ADMINISTRATION OF ACT
- SECTION 22 ANNUAL REPORT
- SECTION 23 SECRECY
- PART 6 - MISCELLANEOUS
- SECTION 24 AUTHORISED OFFICERS
- SECTION 25 EVIDENCE
- SECTION 26 ACCESS TO PREMISES ETC.
- SECTION 27 OBTAINING INFORMATION AND EVIDENCE
- SECTION 28 RECORDS TO BE KEPT AND RETAINED BY EMPLOYER
- SECTION 28A COMMISSIONER MAY COLLECT MONEY FROM PERSON WHO OWES MONEY TO A SURCHARGE PAYER
- SECTION 29 APPLICATION OF THE CRIMINAL CODE
- SECTION 30 REGULATIONS
- PART 7 - INTERPRETATION
- SECTION 31 DEFINITIONS
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