Taxation Administration Act 1953

Pt IVC inserted by No 216 of 1991.

S 14ZW(1) amended by No 24 of 2022, s 3 and Sch 1 items 9 and 10, by inserting " and paragraph (bga) does not apply to the objection " in para (bg) and inserting para (bga), effective 2 April 2022 and applicable in relation to financial years starting on or after 1 July 2021.

S 14ZW(1) amended by No 8 of 2019, s 3 and Sch 1 item 7, by inserting para (bi) and (bj), effective 1 April 2019.

S 14ZW(1) amended by No 34 of 2014, s 3 and Sch 2 items 25 and 26, by repealing para (bh) and the note, effective 1 July 2018. No 34 of 2014, s 3 and Sch 2 item 28 contains the following transitional provision:

Transitional  
Despite the repeals made by this Part, the following provisions continue to apply, on and after 1 July 2018, in relation to amounts that relate to a tax period starting on or before the day this Act receives the Royal Assent:

(a) paragraph 14ZW(1)(bh) of the Taxation Administration Act 1953 ;

(b) section 105-65 in Schedule 1 to that Act.

Para (bh) and the note formerly read:

(bh) if the taxation objection is made under section 105-65 in Schedule 1 to this Act (about GST refunds) - at least one of the following periods:

(i) 60 days after notice of the taxation decision to which it relates has been served on the person;

(ii) 4 years after the end of the tax period to which that decision relates; or

Note:

Paragraph (bh) will be repealed on 1 July 2018: see Part 3 of Schedule 2 to the Tax Laws Amendment (2014 Measures No. 1) Act 2014 .

S 14ZW(1) amended by No 55 of 2016, s 3 and Sch 23 item 8, by inserting para (aae), effective 1 October 2016. For application provisions, see note under Sch 1 Div 389 heading.

S 14ZW(1) amended by No 10 of 2016, s 3 and Sch 1 item 33, by inserting para (aaaa), applicable in relation to look-through earnout rights created on or after 24 April 2015. For transitional provision, see note under Sch 1 s 280-100(5) .

S 14ZW(1) amended by No 21 of 2015, s 3 and Sch 1 item 19, by inserting para (aaca), applicable in relation to non-concessional contributions for the 2013-14 financial year and later financial years.

S 14ZW(1) amended by No 34 of 2014, s 3 and Sch 2 items 17 and 18, by inserting para (bh) and inserting a note at the end of subsection, effective 30 May 2014. See note under Sch 1 s 105-65(3) .

S 14ZW(1) amended by No 118 of 2013, s 3 and Sch 1 item 32, by substituting para (aac), effective 29 June 2013. For application, transitional and saving provisions, see note under Sch 1 Pt 2-35 heading. Para (aa) formerly read:

(aac) if the taxation objection is made under section 292-469 of the Income Tax Assessment Act 1997 :

(i) in relation to a determination - 60 days after the Commissioner issues the determination or, if that determination is varied, 60 days after the varied determination is issued; or

(ii) in relation to a decision to revoke a determination - 60 days after the making of the decision to revoke the determination; or

(iii) in relation to a decision not to vary or revoke a determination - 60 days after the making of the decision not to vary or revoke the determination; or

S 14ZW(1) amended by No 75 of 2012, s 3 and Sch 7 item 2, by inserting para (aad), effective 27 June 2012.

S 14ZW(1) amended by No 75 of 2012, s 3 and Sch 4 item 13, by inserting para (aac), applicable in relation to excess concessional contributions for the financial year beginning on 1 July 2011 and later financial years.

S 14ZW(1) amended by No 39 of 2012, s 3 and Sch 1 item 193, by inserting para (bf) and (bg), effective 1 July 2012. For application provisions see note under s 8AAZLG(2) .

S 14ZW(1) amended by No 93 of 2011, s 3 and Sch 3 item 109, by repealing para (bc), effective 8 September 2011. No 93 of 2011, s 3 and Sch 4 items 1 to 6 contains the following application, savings and transitional provisions:

Schedule 4 - Application, savings and transitional provisions

Part 1 - Application provisions

1 Application of repeals and amendments  
(1)
The repeals and amendments made by this Act apply:

(a) so far as they affect assessments - to assessments for income years commencing on or after 1 July 2011; and

(b) so far as they relate to income years but do not affect assessments - to income years commencing on or after 1 July 2011; and

(c) otherwise - to acts done or omitted to be done, states of affairs existing, or periods ending on or after the commencement of the first income year commencing on or after 1 July 2011.

Note:

For the purposes of an assessment for an income year commencing on or after 1 July 2011, regard may still be had to acts done or omitted to be done, states of affairs existing, or periods ending during an earlier income year. For example, regard may be had to expenditure incurred by other entities in income years commencing before 1 July 2011 for the purposes of paragraph 355-415(1)(b) of the Income Tax Assessment Act 1997 .

(2)
However, each of the following applies in relation to the 2011-12 financial year and all later financial years:

(a) section 29E of the Industry Research and Development Act 1986 (as inserted by Schedule 2);

(b) the repeal of paragraph 39H(b) of the Industry Research and Development Act 1986 ;

(c) section 46 of the Industry Research and Development Act 1986 (as amended by this Act).

Part 2 - General savings provisions

2 Object  
2
The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:

(a) any act done or omitted to be done; or

(b) any state of affairs existing; or

(c) any period ending;

before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.

3 Making and amending assessments, and doing other things etc., in relation to past matters  
(1)
Even though a provision is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003 ):

(a) making or amending an assessment (including under a provision that is itself repealed or amended);

(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);

in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

Note:

Examples of things covered by this subitem are as follows:

(a) an eligible company may object under Part IVC of the Taxation Administration Act 1953 in an income year commencing on or after 1 July 2011 about a notice given under former section 73I of the Income Tax Assessment Act 1936 for an income year commencing before 1 July 2011;

(b) an eligible company seeking registration under former section 39J of the Industry Research and Development Act 1986 for an income year commencing before 1 July 2011 may do so during an income year commencing on or after 1 July 2011;

(c) Innovation Australia may give a certificate under former section 39M of the Industry Research and Development Act 1986 in an income year commencing on or after 1 July 2011 about research and development activities registered for an income year commencing before 1 July 2011.

(2)
Even though a provision is repealed or amended by this Act, the repeal or amendment is disregarded so far as it relates to a state of affairs:

(a) that exists after the repeal or amendment applies; and

(b) that relates to:

(i) an act done or omitted to be done; or

(ii) a state of affairs existing; or

(iii) a period ending;

before the repeal or amendment applies.

Note:

Examples of things covered by this subitem are as follows:

(a) an amount may be included in an eligible company ' s assessable income under former subsection 73BF(4) of the Income Tax Assessment Act 1936 for an income year commencing on or after 1 July 2011 if the company receives in that income year an amount for the results of research and development activities for which the company had deductions under former section 73BA of that Act in an income year commencing before 1 July 2011;

(b) an eligible company ' s deduction under section 73B of the Income Tax Assessment Act 1936 for expenditure incurred during an income year commencing before 1 July 2011 is reduced because of section 73C of that Act if, in an income year commencing on or after 1 July 2011, the company receives a recoupment of that expenditure from the Commonwealth.

(3)
To avoid doubt, this item extends to the repeal of subsection 286-75(3) , and paragraph 286-80(2)(b) , in Schedule 1 to the Taxation Administration Act 1953 . In particular, if, in a particular case, the period in respect of which an administrative penalty is payable under subsection 286-75(3) in that Schedule:

(a) has not begun; or

(b) has begun but not ended;

when those provisions are repealed, then, despite the repeal, those provisions continue to apply in the particular case until the end of the period.

4 Saving of provisions about effect of assessments  
4
If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies. 5 Repeals disregarded for the purposes of dependent provisions  
5
If the operation of a provision (the subject provision ) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003 ) made under any Act depends to any extent on a provision that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision. 6 Schedule does not limit operation of the Acts Interpretation Act 1901  
6
This Schedule does not limit the operation of the Acts Interpretation Act 1901 .

Para (bc) formerly read:

(bc) if the taxation objection is made under subsection 73IA(2) of the Income Tax Assessment Act 1936 :

(i) if item 2 or 3 of the table in subsection 170(1) of that Act would apply to an assessment of the person for the tax offset year referred to in section 73I of that Act - 2 years after notice of the amount (if any) of a tax offset allowable to the person under section 73I of that Act is given to the person; or

(ii) otherwise - 4 years after the notice concerned is given to the person; or

S 14ZW(1) amended by No 151 of 2008, s 3 and Sch 1 item 24, by inserting paras (bd) and (be), effective 18 December 2008.

S 14ZW(1) amended by No 143 of 2007 , s 3 and Sch 1 item 212, by inserting " former " before " section 160AL " in para (aaa), applicable in relation to income years, statutory accounting periods and notional accounting periods starting on or after the first 1 July that occurs after 24 September 2007.

S 14ZW(1) amended by No 78 of 2007 , s 3 and Sch 3 item 22, by inserting para (bc), effective 21 June 2007.

S 14ZW(1) amended by No 15 of 2007, s 3 and Sch 3 item 61, by inserting para (aab), applicable to the 2007-2008 income year and later years.

S 14ZW(1) amended by No 78 of 2006, s 3 and Sch 4 item 25, by inserting para (bb), applicable only in relation to returns and assessments of tax, and instalments of tax, under the Petroleum Resource Rent Tax Assessment Act 1987 for financial years that start on or after 1 July 2006.

S 14ZW(1) amended by No 161 of 2005, s 3 and Sch 2 item 20, by inserting para (ba), applicable to things done on or after 1 January 2006.

S 14ZW(1) amended by No 161 of 2005, s 3 and Sch 1 item 28, by substituting paras (aa) and (aaa), applicable in relation to taxation decisions made in:

(a) for income tax - the 2004-05 income year or a later income year; or

(b) for fringe benefits tax - the year of tax starting on 1 April 2004 or a later year of tax.

Paras (aa) and (aaa) formerly read:

(aa) if the person is not a SPOR taxpayer for the year of income in respect of which the assessment, determination, notice or decision to which the taxation objection relates was made and the taxation objection is made under section 78A of the Fringe Benefits Tax Assessment Act 1986 , section 160AL or 175A of the Income Tax Assessment Act 1936 or subsection 202-85(6) of the Income Tax Assessment Act 1997 - 4 years after notice of the taxation decision to which it relates has been served on the person; or

(aaa) if the person is a SPOR taxpayer for the year of income to which the taxation objection relates and the taxation objection is made under section 175A of the Income Tax Assessment Act 1936 - 2 years after notice of the taxation decision to which it relates has been served on the person; or

S 14ZW(1) amended by No 23 of 2005, s 3 and Sch 3 item 104, by substituting " , section 160AL or 175A of the Income Tax Assessment Act 1936 or subsection 202-85(6) of the Income Tax Assessment Act 1997 " for " or section 160AL, 160AQQ, 160ART or 175A of the Income Tax Assessment Act 1936 " in para (aa), applicable in relation to events that occur on or after 1 July 2002.

S 14ZW(1) amended by No 44 of 2000, No 179 of 1999 and No 101 of 1992.

S 14ZW(1AAA) repealed by No 39 of 2012, s 3 and Sch 1 item 255, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also 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. S 14ZW(1AAA) formerly read:

14ZW(1AAA)
The person must lodge the taxation objection against a reviewable indirect tax decision (within the meaning of section 105-40 in Schedule 1) before the end of whichever of the following ends last:

(a) the 60 days after notice of the decision was served on the person;

(b) the 4 years after the end of the tax period, or after the importation of goods, to which the decision relates.

Note 1:

Section 105-40 in Schedule 1 to the Taxation Administration Act 1953 only applies in relation to tax periods and fuel tax return periods starting before 1 July 2012.

Note 2:

This subsection will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012 .

S 14ZW(1AAA) amended by No 39 of 2012, s 3 and Sch 1 item 231, by inserting note 1 and 2 at the end, effective 1 July 2012.

S 14ZW(1AAA) amended by No 73 of 2006 , s 3 and Sch 5 item 164 by substituting " reviewable indirect tax decision (within the meaning of section 105-40 in Schedule 1) " for " decision mentioned in item 1 of the table in subsection 62(3) of this Act " , effective 1 July 2006.

S 14ZW(1AAA) substituted for s 14ZW(1AA) † by No 156 of 2000.

S 14ZW(1AA) † inserted by No 56 of 1999.

S 14ZW(1AAB) repealed by No 39 of 2012, s 3 and Sch 1 item 255, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also 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. S 14ZW(1AAB) formerly read:

14ZW(1AAB)
The person cannot lodge a taxation objection against a private indirect tax ruling after the end of whichever of the following ends last:

(a) 60 days after the ruling was made;

(b) 4 years after the end of the tax period, or after the importation of goods, to which the ruling relates.

S 14ZW(1AAB) inserted by No 74 of 2010 , s 3 and Sch 2 item 20, effective 1 July 2010. For transitional provision, see note under definition of " private indirect tax ruling " in s 2(1) .

S 14ZW(1AABA) repealed by No 39 of 2012, s 3 and Sch 1 item 255, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also 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. S 14ZW(1AABA) formerly read:

14ZW(1AABA)
Subsection (1AAB) applies in relation to:

(a) a tax period starting before 1 July 2012; or

(b) a payment or refund that:

(i) does not relate to any tax period; and

(ii) relates to a liability or entitlement that arose before 1 July 2012.

Note:

Subsection (1AAB) and this subsection will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012 .

S 14ZW(1AABA) amended by No 110 of 2014, s 3 and Sch 5 item 125, by substituting " a payment " for " a payments " in para (b), effective 16 October 2014.

S 14ZW(1AABA) inserted by No 39 of 2012, s 3 and Sch 1 item 232, effective 1 July 2012.

S 14ZW(1AAC) amended by No 39 of 2012, s 3 and Sch 1 item 256, by omitting " (to which subsection (1AAB) does not apply) " after " indirect tax ruling " , effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also 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.

S 14ZW(1AAC) amended by No 21 of 2015, s 3 and Sch 7 item 36, by substituting para (b), applicable in relation to:

(a) tax periods starting after 19 March 2015; or

(b) payments or refunds that:

(i) do not relate to any tax period; and

(ii) relate to liabilities or entitlements that arise after 19 March 2015.

Para (b) formerly read:

(b) the period mentioned in paragraph 155-35(2)(a) in Schedule 1 in relation to the assessment of the assessable amount to which the ruling relates.

S 14ZW(1AAC) inserted by No 39 of 2012, s 3 and Sch 1 item 194, effective 1 July 2012. For application provisions see note under s 8AAZLG(2) .

S 14ZW(1A) amended by No 74 of 2010 , s 3 and Sch 2 item 21, by inserting " (other than a private indirect tax ruling, or a ruling that relates to an excise law) " after " private ruling " , effective 1 July 2010. For transitional provision, see note under definition of " private indirect tax ruling " in s 2(1) .

S 14ZW(1A) substituted for s 14ZW(1A) and (1AA) by No 161 of 2005, s 3 and Sch 1 item 29, applicable in relation to taxation decisions made in:

(a) for income tax - the 2004-05 income year or a later income year; or

(b) for fringe benefits tax - the year of tax starting on 1 April 2004 or a later year of tax.

S 14ZW(1A) formerly read:

14ZW(1A)
If a private ruling relates to a year of income for which a person is not a SPOR taxpayer, the person cannot lodge a taxation objection against the ruling after the end of whichever of the following ends last:

(a) 60 days after the private ruling was made;

(b) 4 years after the last day allowed to the person for lodging a return in relation to the person ' s income for that year of income.

S 14ZW(1A) and (1AA) substituted for s 14ZW(1A) by No 179 of 1999.

S 14ZW(1A) inserted by No 101 of 1992.

S 14ZW(1AB) repealed by No 96 of 2014, s 3 and Sch 1 item 59, effective 30 September 2014. For transitional provisions see note under Sch 1 Pt 3-15 heading. S 14ZW(1AB) formerly read:

14ZW(1AB)
The person cannot lodge a taxation objection against a private tax ruling that relates to an MRRT year and to a mining project interest or pre-mining project interest after the end of whichever of the following ends last:

(a) 60 days after the ruling was made;

(b) 4 years after the last day allowed to the person for lodging an MRRT return in relation to the MRRT year and the interest.

S 14ZW(1AB) inserted by No 14 of 2012, s 3 and Sch 2 item 1, effective 1 July 2012. For application and transitional provisions see note under Sch 1 Part 3-15 heading.

S 14ZW(1AC) repealed by No 96 of 2014, s 3 and Sch 1 item 59, effective 30 September 2014. For transitional provisions see note under Sch 1 Pt 3-15 heading. S 14ZW(1AC) formerly read:

14ZW(1AC)
Expressions used in subsection (1AB) have the same meaning as in the Income Tax Assessment Act 1997.

S 14ZW(1AC) inserted by No 14 of 2012, s 3 and Sch 2 item 1, effective 1 July 2012. For application and transitional provisions see note under Sch 1 Part 3-15 heading.

S 14ZW(1AA) inserted by No 78 of 2006, s 3 and Sch 4 item 26, applicable only in relation to returns and assessments of tax, and instalments of tax, under the Petroleum Resource Rent Tax Assessment Act 1987 for financial years that start on or after 1 July 2006.

Former s 14ZW(1AA) repealed by No 161 of 2005.

S 14ZW(1A) substituted for s 14ZW(1A) and (1AA) by No 161 of 2005, s 3 and Sch 1 item 29, applicable in relation to taxation decisions made in:

(a) for income tax - the 2004-05 income year or a later income year; or

(b) for fringe benefits tax - the year of tax starting on 1 April 2004 or a later year of tax.

S 14ZW(1AA) formerly read:

14ZW(1AA)
If a private ruling relates to a year of income for which a person is a SPOR taxpayer, the person cannot lodge a taxation objection against the ruling after the end of whichever of the following ends last:

(a) 60 days after the private ruling was made;

(b) 2 years after the last day allowed to the person for lodging a return in relation to the person ' s income for that year of income.

S 14ZW(1A) and (1AA) substituted for s 14ZW(1A) by No 179 of 1999.

S 14ZW(1B) amended by No 39 of 2012, s 3 and Sch 1 item 195, by substituting " , (bb), (bf) or (bg) " for " or (bb) " in para (b), effective 1 July 2012. For application provisions see note under s 8AAZLG(2) .

S 14ZW(1B) amended by No 15 of 2007, s 3 and Sch 3 item 62, by inserting " (aab), " after " (1)(aaa), " in para (b), applicable to the 2007-2008 income year and later years.

S 14ZW(1B) amended by No 78 of 2006, s 3 and Sch 4 item 27, by substituting " , (ac) or (bb) " for " or (ac) " , applicable only in relation to returns and assessments of tax, and instalments of tax, under the Petroleum Resource Rent Tax Assessment Act 1987 for financial years that start on or after 1 July 2006.

S 14ZW(1B) amended by No 161 of 2005, s 3 and Sch 1 item 30, by substituting " subparagraph (1)(aa)(ii) or paragraph (1)(aaa), " for " paragraph (1)(aa), " in para (b), applicable in relation to taxation decisions made in:

(a) for income tax - the 2004-05 income year or a later income year; or

(b) for fringe benefits tax - the year of tax starting on 1 April 2004 or a later year of tax.

S 14ZW(1B) inserted by No 101 of 1992.

S 14ZW(1BA) amended by No 161 of 2005, s 3 and Sch 1 item 31, by substituting " subparagraph (1)(aa)(i) " for " paragraph (1)(aaa) " in para (b), applicable in relation to taxation decisions made in:

(a) for income tax - the 2004-05 income year or a later income year; or

(b) for fringe benefits tax - the year of tax starting on 1 April 2004 or a later year of tax.

S 14ZW(1BA) inserted by No 179 of 1999.

S 14ZW(1BB) inserted by No 58 of 2006 , s 3 and Sch 7 item 132, applicable to assessments of the amounts of administrative penalties made by the Commissioner after 22 June 2006.

S 14ZW(1C) inserted by No 101 of 1992.

S 14ZW(1D) repealed by No 54 of 2003, s 3 and Sch 5 item 31, effective 1 July 2003. For transitional provisions, see note under definition of " Customs diesel fuel rebate provision " in s 2(1) . S 14ZW(1D) formerly read:

14ZW(1D)
Subsection (1C) does not apply to an assessment under the Diesel and Alternative Fuels Grants Scheme Act 1999 .

S 14ZW(1D) inserted by No 201 of 1999.

S 14ZW(2) substituted by No 179 of 1999 and amended by No 101 of 1992.

S 14ZW(3) amended by No 179 of 1999 and No 101 of 1992.

S 14ZW(4) inserted by No 75 of 2012, s 3 and Sch 7 item 3, effective 27 June 2012.

S 14ZW inserted by No 216 of 1991.