Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 3 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Pt 3-20 heading substituted by No 81 of 2016, s 3 and Sch 1 item 13, effective 1 January 2017 and applicable on and after 1 July 2017. The heading formerly read:

PART 3-20 - SUSTAINING THE SUPERANNUATION CONTRIBUTION CONCESSION

Pt 3-20 inserted by No 82 of 2013, s 3 and Sch 3 item 2, effective 28 June 2013. No 82 of 2013, s 3 and Sch 3 item 39 contains the following application provision:

39 Application  
(1)
Subject to this item, the amendments made apply to the 2012-13 income year and later income years.

…

No retrospective administrative penalty

(3)
Despite subitem (1), the amendments made do not give rise to a liability to an administrative penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 for failing to do a thing by a particular day, if the day is before the day this Act receives the Royal Assent [28 June 2013].

Modification for certain notice provisions

(4)
Despite subitem (1), section 133-75 in Schedule 1 to the Taxation Administration Act 1953 , as inserted, does not require the Commissioner to give a notice before 1 July 2014.

Div 135 inserted by No 82 of 2013, s 3 and Sch 3 item 2, effective 28 June 2013. For application provision, see note under Pt 3-20 heading.

Subdiv 135-C inserted by No 82 of 2013, s 3 and Sch 3 item 2, effective 28 June 2013. For application provision, see note under Pt 3-20 heading.

S 135-90(1) amended by No 81 of 2016, s 3 and Sch 10 item 38, by omitting " (1) " before " If the " , effective 1 July 2018. For application provisions, see note under Div 131 heading.

S 135-90(2) repealed by No 81 of 2016, s 3 and Sch 10 item 39, effective 1 July 2018. For application provisions, see note under Div 131 heading. S 135-90(2) formerly read:

Exception for voluntary payments of Division 293 tax debt account

135-90(2)
However, if the Commissioner receives the payment under a release authority issued under item 2 of the table in subsection 135-10(1) in respect of a * superannuation interest, the payment is to be treated as if it were a voluntary payment under section 133-70 in relation to the debt account for that interest.

S 135-90(3) repealed by No 81 of 2016, s 3 and Sch 10 item 39, effective 1 July 2018. For application provisions, see note under Div 131 heading. S 135-90(3) formerly read:

Commissioner to notify individual if payment received

135-90(3)
If:

(a) the release authority was given by the Commissioner in accordance with section 135-45 ; and

(b) the payment is made to the Commissioner;

the Commissioner must, as soon as possible, give the individual written notice that the payment has been made.

S 135-90 inserted by No 82 of 2013, s 3 and Sch 3 item 2, effective 28 June 2013. For application provision, see note under Pt 3-20 heading.