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 4-25 heading substituted by No 32 of 2006 , s 3 and Sch 3 item 11, applicable in relation to conduct engaged in on or after 6 April 2006. The heading formerly read:

PART 4-25 - CHARGES AND ADMINISTRATIVE PENALTIES FOR FAILING TO MEET OBLIGATIONS

Pt 4-25 (heading) substituted by No 101 of 2004.

Pt 4-25 inserted by No 179 of 1999.

Div 280 inserted by No 75 of 2005.

Subdiv 280-B inserted by No 75 of 2005.

S 280-105(1) amended by No 9 of 2025, s 3 and Sch 1 item 19, by inserting " , or the amount that you are liable to pay shortfall interest charge on under subsection 280-102F(1) " in para (a), applicable in relation to amounts a person is liable to pay under subsection 172A(2) of the Income Tax Assessment Act 1936 (as mentioned in subsection 280-102F(1) in Schedule 1 to the Taxation Administration Act 1953 ), where the liability to pay those amounts arises on or after 1 April 2025.

S 280-105(1) amended by No 21 of 2015, s 3 and Sch 6 item 35, by inserting " * excess exploration credit tax, " in para (a), applicable in relation to the 2015-16, 2016-17 and 2017-18 income years, but not in relation to any later income years.

S 280-105(1) amended by No 96 of 2014, s 3 and Sch 1 item 80, by omitting " * MRRT, " after " amount of income tax, " from para (a), effective 30 September 2014. For transitional provisions, see note under Pt 3-15 heading.

S 280-105(1) amended by No 118 of 2013, s 3 and Sch 1 item 108, by inserting " non-concessional " after " * excess " in para (a), effective 29 June 2013. For application, transitional and saving provisions, see note under Pt 2-35 heading.

S 280-105(1) amended by No 82 of 2013, s 3 and Sch 3 item 25, by substituting " , * excess contributions tax or * Division 293 tax " for " or * excess contributions tax " in para (a), effective 28 June 2013. For application provision, see note under Pt 3-20 heading.

S 280-105(1) amended by No 14 of 2012, s 3 and Sch 1 item 14, by inserting " * MRRT, " in para (a), effective 1 July 2012. For application and transitional provisions, see note under Part 3-15 heading.

S 280-105(1)(a) amended by No 15 of 2007, s 3 and Sch 1 item 389, by substituting " , * petroleum resource rent tax or * excess contributions tax " for " or * petroleum resource rent tax " , applicable to the 2007-2008 income year and later years.

S 280-105(1)(a) amended by No 78 of 2006, s 3 and Sch 4 item 33, by inserting " or * petroleum resource rent tax " , applicable only in relation to returns and assessments of tax, and instalments of tax, under the Petroleum Resource Rent Tax Assessment Act 1987 for financial years that start on or after 1 July 2006.

S 280-105 inserted by No 75 of 2005.