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-A 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 155-20(1) amended by No 41 of 2015, s 3 and Sch 5 items 153 - 155, by substituting " the Department administered by the Minister administering Part XII of the Customs Act 1901 , " for " Customs " in para (a), " a Collector (within the meaning of the Customs Act 1901 ) " for " Customs " in para (b) and substituting table heading to column 1, effective 1 July 2015. No 41 of 2015, s 3 and Sch 5 items 159(2) and (3) contain the following saving and transitional provisions:

159 Saving and transitional provisions  
…

(2)
Section 155-20 in Schedule 1 to the Taxation Administration Act 1953 , as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to the following documents given before that commencement:

(a) a document mentioned in column 1 of item 1 or 2 of the table in subsection 155-20(1) in that Schedule communicated to Customs in respect of an importation or dealing;

(b) a document mentioned in column 2 of that table item given by Customs to an entity in respect of that importation or dealing.

(3)
If:

(a) before the commencement of this item, a document mentioned in column 1 of item 1 or 2 of the table in subsection 155-20(1) in Schedule 1 to the Taxation Administration Act 1953 was communicated to Customs in respect of an importation or dealing; but

(b) before that commencement, Customs had not given the document mentioned in column 2 of that table item to an entity in respect of that importation or dealing;

then section 155-20 in that Schedule applies on and after that commencement as if the document mentioned in column 1 of that table item had been communicated to the Department administered by the Minister administering Part XII of the Customs Act 1901 .

…

The table heading to column 1 formerly read:

Column 1
Document communicated to Customs

S 155-20(2) amended by No 41 of 2015, s 3 and Sch 5 item 156, by substituting " a Collector (within the meaning of the Customs Act 1901 ) " for " Customs " , effective 1 July 2015. For saving and transitional provisions, see note under s 155-20(1) .

S 155-20(4) amended by No 41 of 2015, s 3 and Sch 5 item 157, by substituting " a Collector (within the meaning of the Customs Act 1901 ) " for " Customs " in para (b), effective 1 July 2015. For saving and transitional provisions, see note under s 155-20(1) .

S 155-20 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.