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 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.

Div 14 heading substituted by No 23 of 2018, s 3 and Sch 5 item 12, effective 1 April 2018. For application provisions, see note under Subdiv 14-E heading. The heading formerly read:

Division 14 - Non-cash benefits, and accruing gains, for which amounts must be paid to the Commissioner

Div 14 heading substituted by No 101 of 2006 , s 3 and Sch 2 item 951, effective 14 September 2006. The heading formerly read: " Non-cash benefits for which amounts must be paid to the Commissioner " .

Div 14 applies to a non-cash benefit provided on or after 1 July 2000.

Subdiv 14-C inserted by No 133 of 2009, s 3 and Sch 1 item 2, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and 83A-5(2) of the Income Tax (Transitional Provisions) Act 1997 .

S 14-175 inserted by No 133 of 2009, s 3 and Sch 1 item 2, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and 83A-5(2) of the Income Tax (Transitional Provisions) Act 1997 .