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 4-15 inserted by No 179 of 1999.

Div 269 inserted by No 79 of 2010 , s 3 and Sch 1 item 10, applicable in relation to an amount payable by a company to the Commissioner before, on or after 1 July 2010.

Act No 79 of 2010 , s 3 and Sch 1 item 65, contained the following provision, commencing 1 July 2010:

65 Transitional - penalties  
No doubling up of penalties

(1)
Subsection 269-20(1) in Schedule 1 to the Taxation Administration Act 1953 , as added by this Schedule, does not apply if the due day referred to in that subsection occurs before the commencement time.

(2)
Subsection 269-20(3) in Schedule 1 to that Act, as added by this Schedule, does not apply if the 14th day referred to in that subsection occurs before the commencement time.

New provisions apply to existing penalties

(3)
Subitem (4) applies in relation to a penalty that, just before the commencement time, was payable under Division 9 of Part VI of the Income Tax Assessment Act 1936 .

(4)
Division 269 in Schedule 1 to the Taxation Administration Act 1953 (other than section 269-20) has effect, from the commencement time, as if the penalty were payable under Subdivision 269-B in that Schedule.

Penalties remitted because of payment agreement

(5)
Subitem (6) applies if:

(a) a penalty payable by a director of a company was remitted under section 222APF of the Income Tax Assessment Act 1936 because the company made an agreement with the Commissioner as mentioned in paragraph 222APB(1)(b) ; and

(b) on or after the commencement time, the company contravenes the agreement such that the director would have been liable to pay a penalty under section 222AQA if that section had continued to apply.

(6)
Division 269 in Schedule 1 to the Taxation Administration Act 1953 (other than section 269-20) has effect, from the commencement time, as if the penalty:

(a) had not been remitted; and

(b) were payable under Subdivision 269-B in that Schedule.

Subdiv 269-B inserted by No 79 of 2010 , s 3 and Sch 1 item 10, applicable in relation to an amount payable by a company to the Commissioner before, on or after 1 July 2010. For transitional provisions see note under Div 269 heading.

S 269-30(2) amended by No 130 of 2020, s 3 and Sch 1 items 123 - 125, by inserting " or restructuring practitioner " in table heading, substituting " and, because of paragraph 269-15(2)(b), (ba) or (c) (an administrator or a restructuring practitioner is appointed, or the company begins to be wound up), the directors stop being under the relevant obligation after … " for " and, because of paragraph 269-15(2)(b) or (c) (an administrator is appointed or the company begins to be wound up), the directors stop being under the relevant obligation after … " in table heading to column 2 and inserting " or a small business restructuring practitioner " in note 1, effective 1 January 2021.

S 269-30(2) amended by No 6 of 2020, s 3 and Sch 3 items 17 and 18, by inserting table items 5 and 6 and inserting note 3, applicable in relation to: (a) net amounts and assessed net amounts for tax periods that start on or after 1 April 2020; and (b) GST instalments for GST instalment quarters that start on or after 1 April 2020.

S 269-30(2) amended by No 8 of 2019, s 3 and Sch 5 items 7 - 11, by omitting " the last day of the 3 months after " after " relevant obligation after " from table heading to column 2, inserting " the last day of the 3 months after " in table item 1, column 2, substituting " of a liability referred to in paragraph 268-10(1)(a) (PAYG withholding liabilities) " for " (estimates of PAYG withholding liabilities and superannuation guarantee charge) " in table item 2, column 1, inserting " the last day of the 3 months after " in table item 2, column 2 and inserting table item 4, effective 1 April 2019 and applicable in relation to: (a) an amount referred to in item 1 or 3 of the table in subsection 269-30(2) in Schedule 1 to the Taxation Administration Act 1953 (as amended by this Part) that first becomes payable on or after 1 July 2018; and (b) an estimate referred to in item 2 or 4 of the table in that subsection (as amended by this Part) that is made on or after 1 July 2018 (whether the underlying liability to which the estimate relates arose before, on or after that day).

S 269-30(2) amended by No 55 of 2016, s 3 and Sch 23 item 18, by substituting cell at table item 1, column 3, effective 1 October 2016. For application provisions, see note under Div 389 heading. Cell at table item 1, column 3 formerly read:

to the extent the company does not, on or before the last day mentioned in column 2, notify the Commissioner under section 16-150 of the amount the company is obliged to pay.

S 269-30(2) amended by No 99 of 2012, s 3 and Sch 1 items 53 to 55, by inserting table item 3, substituting " Note 1 " for " Note " in the note at the end, and inserting note 2, applicable to a company ' s liability to pay superannuation guarantee charge for a quarter if the day by which the company must lodge a superannuation guarantee statement for the quarter occurs on or after 29 June 2012.

S 269-30(3) amended by No 6 of 2020, s 3 and Sch 3 item 19, by substituting " item 1, 2, 5 or 6 " for " item 1 or 2 " , applicable in relation to: (a) net amounts and assessed net amounts for tax periods that start on or after 1 April 2020; and (b) GST instalments for GST instalment quarters that start on or after 1 April 2020.

S 269-30(3) amended by No 8 of 2019, s 3 and Sch 5 item 12, by substituting " item 1 or 2, treat the reference in the item " for " column 2, treat the reference in the column " , effective 1 April 2019 and applicable in relation to: (a) an amount referred to in item 1 or 3 of the table in subsection 269-30(2) in Schedule 1 to the Taxation Administration Act 1953 (as amended by this Part) that first becomes payable on or after 1 July 2018; and (b) an estimate referred to in item 2 or 4 of the table in that subsection (as amended by this Part) that is made on or after 1 July 2018 (whether the underlying liability to which the estimate relates arose before, on or after that day).

S 269-30 substituted by No 99 of 2012, s 3 and Sch 1 item 8, applicable, in relation to a penalty under Division 269 in Schedule 1 to the Taxation Administration Act 1953 , if the directors of the relevant company stop being under the relevant obligation under section 269-15 in that Schedule on or after 30 June 2012.

SECTION 269-30 REMISSION OF PENALTY BEFORE END OF NOTICE PERIOD  
269-30
A penalty of yours under this Division is remitted if the directors of the company stop being under the relevant obligation under section 269-15 :

(a) before the Commissioner gives you notice of the penalty under section 269-25 ; or

(b) within 21 days after the Commissioner gives you notice of the penalty under that section.

S 269-30 inserted by No 79 of 2010 , s 3 and Sch 1 item 10, applicable in relation to an amount payable by a company to the Commissioner before, on or after 1 July 2010. For transitional provisions see note under Div 269 heading.