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 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

Pt 4-1 inserted by No 39 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012.

No 39 of 2012, s 3 and Sch 1 item 239 contains the following application provision:

239 Application of amendments  
(1)
The amendments made by Divisions 1, 2 and 3 of this Part apply in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012.

(2)
The amendments made by Divisions 1, 2 and 3 of this Part also apply in relation to payments and refunds that:

(a) do not relate to any tax periods or fuel tax return periods; and

(b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Div 155 inserted by No 39 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012. For application provision see note under Part 4-1 heading.

Subdiv 155-B inserted by No 39 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012. For application provision see note under Part 4-1 heading.

S 155-55 amended by No 96 of 2014, s 3 and Sch 1 items 70 - 72, by substituting " declarations). " for " declarations); or " in para (b), repealing para (c) and omitting " or determination " after " effect to the declaration " , effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. Para (c) formerly read:

(c) the Commissioner makes a determination under section 210-30 of the Minerals Resource Rent Tax Act 2012 (about compensating adjustments for anti-avoidance determinations); or

S 155-55 substituted by No 14 of 2012, s 3 and Sch 2 item 5, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

S 155-55 formerly read:

SECTION 155-55 AMENDMENT TO GIVE EFFECT TO CERTAIN ANTI-AVOIDANCE DECLARATIONS  
155-55
The Commissioner may amend an assessment of an * assessable amount at any time, if:

(a) the Commissioner makes a declaration under subsection 165-45(3) of the * GST Act (about compensating adjustments for anti-avoidance declarations); or

(b) the Commissioner makes a declaration under subsection 75-45(3) of the Fuel Tax Act 2006 (about compensating adjustments for anti-avoidance declarations).

The Commissioner may amend the assessment to give effect to the declaration.

S 155-55 inserted by No 39 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012. For application provision see note under Part 4-1 heading.