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 288 heading substituted by No 91 of 2000.

Div 288 inserted by No 179 of 1999.

S 288-95(1) repealed by No 81 of 2016, s 3 and Sch 10 item 43, effective 1 July 2018. For application provisions, see note under Div 131 heading. S 288-95(1) formerly read:

288-95(1)
A *superannuation provider that has been given a release authority in accordance with section 292-410 of the Income Tax Assessment Act 1997 and that fails to comply with subsection 292-415(1) of that Act is liable to an administrative penalty of 20 penalty units.

S 288-95(3) amended by No 81 of 2016, s 3 and Sch 10 item 44, by substituting " 131-35 (about release authorities for superannuation) " for " 96-20 (about release authority for excess superannuation contributions) " , effective 1 July 2018. For application provisions, see note under Div 131 heading.

S 288-95(3) amended by No 21 of 2015, s 3 and Sch 1 item 48, by substituting " superannuation " for " concessional " , applicable in relation to non-concessional contributions for the 2013-14 financial year and later financial years.

S 288-95(3) substituted by No 118 of 2013, s 3 and Sch 1 item 35, effective 29 June 2013. For application, transitional and saving provisions, see note under Pt 2-35 heading. S 288-95(3) formerly read:

288-95(3)
A *superannuation provider that has been issued with a release authority in accordance with section 292-420 of the Income Tax Assessment Act 1997 and that fails to comply with paragraph 292-420(4)(a) of that Act is liable to an administrative penalty of 20 penalty units.

S 288-95(3) inserted by No 75 of 2012, s 3 and Sch 4 item 16, applicable in relation to excess concessional contributions for the financial year beginning on 1 July 2011 and later financial years.

S 288-95(4) amended by No 81 of 2016, s 3 and Sch 10 item 45, by substituting " debt account discharge liabilities " for " Division 293 tax " , effective 1 July 2018. For application provisions, see note under Div 131 heading.

S 288-95(4) inserted by No 82 of 2013, s 3 and Sch 3 item 28, effective 28 June 2013. For application provision, see note under Pt 3-20 heading.

S 288-95 inserted by No 9 of 2007 , s 3 and Sch 1 item 23, applicable to the 2007-2008 financial year and later years.