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-C 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 155-90 amended by No 76 of 2023, s 3 and Sch 2 item 730, by omitting " Chapter 7 of " before " the Corporations Act 2001 " from the note, effective 20 October 2023.

S 155-90 amended by No 13 of 2018, s 3 and Sch 1 item 56, by substituting the note, effective 6 March 2018. For application provision, see note under s 133-120(2) . The note formerly read:

Note:

If an individual is dissatisfied with a statement given to the Commissioner by a superannuation provider under section 390-5 in this Schedule, the individual may make a complaint:

(a) under the AFCA scheme (within the meaning of Chapter 7 of the Corporations Act 2001 ), but not before the authorisation of the scheme comes into force; or

(b) under section 15CA of the Superannuation (Resolution of Complaints) Act 1993 , but not on or after the day on or after which complaints cannot be made because of section 14AB of that Act.

S 155-90 amended by No 13 of 2018, s 3 and Sch 1 item 28, by substituting the note, effective 6 March 2018 and applicable on and after the day on which the first authorisation of an external dispute resolution scheme, under Part 7.10A of the Corporations Act 2001 , comes into force. The note formerly read:

Note:

An individual may make a complaint to the Superannuation Complaints Tribunal under section 15CA of the Superannuation (Resolution of Complaints) Act 1993 if the individual is dissatisfied with a statement given to the Commissioner by a superannuation provider under section 390-5 in this Schedule.

S 155-90 renumbered from s 155-90(1) by No 96 of 2014, s 3 and Sch 1 item 74, by omitting " (1) " before " You " , effective 30 September 2014. For transitional provisions, see note under Pt 3-15 heading.

S 155-90(1) amended by No 82 of 2013, s 3 and Sch 3 item 16, by inserting the note, effective 28 June 2013. For application provision, see note under Pt 3-20 heading.

S 155-90(1) renumbered from s 155-90 by No 14 of 2012, s 3 and Sch 2 item 6, by inserting " (1) " before " You " , effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

S 155-90 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 155-90(2) repealed by No 96 of 2014, s 3 and Sch 1 item 75, effective 30 September 2014. For transitional provisions, see note under Pt 3-15 heading. S 155-90(2) formerly read:

155-90(2)
You cannot object under subsection (1) against an assessment ascertaining that:

(a) you have no *taxable mining profit for an *MRRT year; or

(b) you have a taxable mining profit and no *MRRT payable for an MRRT year;

unless you are seeking an increase in your liability.

S 155-90(2) inserted by No 14 of 2012, s 3 and Sch 2 item 7, effective 1 July 2012. For application and transitional provisions, see note under Part 3-15 heading.