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 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

Pt 5-25 heading substituted by No 162 of 2015, s 3 and Sch 4 item 16, effective 30 November 2015. The heading formerly read:

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS

Pt 5-25 inserted by No 91 of 2000.

Div 384 inserted by No 8 of 2019, s 3 and Sch 1 item 4, effective 1 April 2019 and applicable in relation to a failure referred to in subsection 384-10(1) in that Schedule that occurs on or after 1 July 2018 (including a failure to pay an amount that became payable before that day, and remains payable on or after that day).

S 384-12 inserted by No 84 of 2022, s 3 and Sch 1 item 9, effective 1 January 2023. No 84 of 2022, s 3 and Sch 1 items 19 and 20 contain the following application and transitional provisions:

19 Application of amendments  
(1)
The Commissioner may only give a direction under subsection 384-12(1) in Schedule 1 to the Taxation Administration Act 1953 (as inserted by this Schedule) on or after the day (the start day) after the end of the period of 3 months beginning on the day this Act receives the Royal Assent.

(2)
Such a direction may relate to a failure to comply with a record-keeping obligation arising before the start day (including a record-keeping obligation arising before the day this Act receives the Royal Assent).
20 Transitional - existing education directions  
20
An education direction that:
(a) is given under subsection 384-15(1) in Schedule 1 to the Taxation Administration Act 1953 ; and
(b) is in force immediately before the commencement of this Schedule;

continues in force (and may be dealt with) as if it had been given under subsection 384-10(1) in Schedule 1 to that Act as amended by this Schedule.