|
|
Chapter 1 Administration (ss. 106-109) |
|
|
106. Care and management of tax. |
|
|
107. Officer responsible in case of body of persons. |
|
|
108. Inspection and removal of records. |
|
|
Chapter 1A Special measures for the protection of the tax (ss. 108A-109A) |
|
|
108A. Notice of requirement to furnish certain information, etc. |
|
|
108B. Notice of requirement to issue a document |
|
|
108C. Joint and several liability for tax |
|
|
108D. Cancellation of a registration number special provisions for notification and publication |
|
|
109. Security to be given by certain taxable persons. |
|
|
109A. Tax representative. |
|
|
Chapter 2 Estimation, assessment and time limits (ss. 110-113) |
|
|
110. Estimation of tax due. |
|
|
111. Assessment of tax due. |
|
|
112. Generation of electronic, etc. estimates and assessments. |
|
|
113. Time limits. |
|
|
Chapter 3 Interest and penalties (ss. 114-118) |
|
|
114. Interest payable by accountable persons. |
|
|
114A. Interest payable in certain circumstances. |
|
|
114B. Covid-19: special warehousing and interest provisions |
|
|
115. Penalties generally. |
|
|
116. Penalty for deliberately or carelessly making incorrect returns, etc. |
|
|
116A. Penalty for deliberately or carelessly making incorrect returns, etc. |
|
|
117. Penalty for assisting in making incorrect returns, etc. |
|
|
118. Mitigation and application of penalties. |
|
|
Chapter 4 Appeals and regulations (ss. 119-120) |
|
|
119. Appeals. |
|
|
120. Regulations. |
