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.

S 16-70(2) substituted by No 101 of 2006 , s 3 and Sch 2 item 956, effective 14 September 2006. For application and saving provisions see the CCH Australian Income Tax Legislation archive . S 16-70(2) formerly read:

16-70(2)
An entity required to pay an amount to the Commissioner under Division 13 or 14 must pay that amount to the Commissioner in accordance with this Subdivision (except sections 16-75 and 16-80).

S 16-70(2) amended by No 86 of 2000.

S 16-70(3) amended by No 23 of 2018, s 3 and Sch 5 item 17, by substituting " , 14-D or 14-E " for " or 14-D " , effective 1 April 2018. For application provisions, see note under Subdiv 14-E heading.

S 16-70(3) substituted by No 10 of 2016, s 3 and Sch 2 item 17, effective 26 February 2016. For application provision, see note under Subdiv 14-D heading. S 16-70(3) formerly read:

16-70(3)
An entity that must pay an amount to the Commissioner under Subdivision 14-B must do so in accordance with sections 16-80 and 16-85.

S 16-70(3) inserted by No 101 of 2006 , s 3 and Sch 2 item 956, effective 14 September 2006. For application and saving provisions see the CCH Australian Income Tax Legislation archive .

S 16-70(4) repealed by No 10 of 2016, s 3 and Sch 2 item 17, effective 26 February 2016. For application provision, see note under Subdiv 14-D heading. S 16-70(4) formerly read:

16-70(4)
An entity that must pay an amount to the Commissioner under Subdivision 14-C must do so in accordance with sections 16-80 and 16-85.

S 16-70(4) inserted by No 133 of 2009, s 3 and Sch 1 item 3, 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 16-70 amended by No 44 of 2000.