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 269-35(1) substituted by No 99 of 2012, s 3 and Sch 1 item 2, effective 30 June 2012. For application provisions see note under s 269-52. S 269-35(1) formerly read:

Scope

269-35(1)
This section applies in relation to:

(a) proceedings to recover from you a penalty payable under this Division; or

(b) proceedings against you in relation to a right referred to in paragraph 269-45(2)(b) (directors jointly and severally liable as guarantors).

S 269-35(2) amended by No 130 of 2020, s 3 and Sch 1 item 126, by inserting para (a)(iia), effective 1 January 2021.

S 269-35(2) substituted by No 99 of 2012, s 3 and Sch 1 item 2, effective 30 June 2012. For application provisions see note under s 269-52. S 269-35(2) formerly read:

Illness

269-35(2)
It is a defence in the proceedings if it is proved that, because of illness or for some other good reason, it would have been unreasonable to expect you to take part, and you did not take part, in the management of the company at any time when:

(a) you were a director of the company; and

(b) the directors were under the relevant obligations under section 269-15 .

S 269-35(3) substituted by No 99 of 2012, s 3 and Sch 1 item 2, effective 30 June 2012. For application provisions see note under s 269-52. S 269-35(3) formerly read:

All reasonable steps

269-35(3)
It is a defence in the proceedings if it is proved that:

(a) you took all reasonable steps to ensure that the directors complied with their relevant obligations under section 269-15 ; or

(b) there were no such steps that you could have taken.

S 269-35(3AA) inserted by No 8 of 2019, s 3 and Sch 5 item 5, effective 1 April 2019 and applicable in relation to an estimate made under Division 268 in Schedule 1 to the Taxation Administration Act 1953 on or after 1 July 2018 (whether the underlying liability to which the estimate relates arose before, on or after that day).

S 269-35(3AB) inserted by No 8 of 2019, s 3 and Sch 5 item 5, effective 1 April 2019 and applicable in relation to an estimate made under Division 268 in Schedule 1 to the Taxation Administration Act 1953 on or after 1 July 2018 (whether the underlying liability to which the estimate relates arose before, on or after that day).

S 269-35(3A) amended by No 6 of 2020, s 3 and Sch 3 item 21, by inserting " or the *GST Act " , 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 269-35(3A) inserted by No 99 of 2012, s 3 and Sch 1 item 56, 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 269-35(4) substituted by No 99 of 2012, s 3 and Sch 1 item 2, effective 30 June 2012. For application provisions see note under s 269-52. S 269-35(4) formerly read:

269-35(4)
In determining what are reasonable steps for the purposes of subsection (3), have regard to:

(a) when, and for how long, you were a director and took part in the management of the company; and

(b) all other relevant circumstances.

S 269-35(4A) inserted by No 99 of 2012, s 3 and Sch 1 item 2, effective 30 June 2012. For application provisions see note under s 269-52.

S 269-35 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.