Taxation Administration Act 1953
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesThis Part deals with the methods by which the Commissioner may collect and recover amounts of taxes and other liabilities.
These rules may affect you if you are liable to pay an amount of a tax-related liability (see, for example, Division 255 ). Some of the rules may also affect you because of your relationship with someone else who is liable for such an amount (see Division 260 ).
250-5 | Some important concepts about tax-related liabilities |
250-10 | Summary of tax-related liabilities |
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