Taxation Administration Act 1953

The Taxation Administration Act 1953 is an Australian law that outlines how the Australian Taxation Office (ATO) manages tax collection and enforcement. It details the procedures for assessing and collecting taxes, the rights and obligations of taxpayers, and penalties for non-compliance. The Act ensures that tax laws are applied fairly and consistently, providing guidelines for audits and disputes. Its primary aim is to create an efficient tax system that supports government revenue while protecting taxpayers’ rights.