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 4-90 inserted by No 39 of 2012, s 3 and Sch 1 item 2, effective 1 July 2012. For application provision see note under Part 4-1 heading.

Div 350 inserted by No 39 of 2012, s 3 and Sch 1 item 2, effective 1 July 2012. For application provision see note under Part 4-1 heading.

Subdiv 350-A inserted by No 39 of 2012, s 3 and Sch 1 item 2, effective 1 July 2012. For application provision see note under Part 4-1 heading.

S 350-10(1) amended by No 64 of 2020, s 3 and Sch 3 item 308, by inserting table item 5, effective 1 October 2020. For transitional provisions, see note under s 16-153(7) .

S 350-10(1) amended by No 15 of 2017, s 3 and Sch 4 item 88, by substituting table items 2, 3 and 4 for table item 2, effective 1 April 2017. Table item 2 formerly read:

" 2	a notice of assessment of an *assessable amount	(a) the assessment was properly made; and
		(b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment - the amounts and particulars of the assessment are correct. "

S 350-10(1) amended by No 39 of 2012, s 3 and Sch 1 item 262, by substituting table item 2, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. Table item 2 formerly read:

" 2	(a) a notice of *assessment under a *taxation law; or	(a) the assessment or declaration was properly made, or the notice was properly given; and
	(b) a declaration under:   (i) subsection 165-40(1) or 165-45(3) of the *GST Act; or   (ii) subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006 ; or	(b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment, declaration or notice - the amounts and particulars of the assessment, declaration or notice are correct. "
	(c) a notice under section 18-140 in this Schedule, or under section 102UR, 177EA or 177EB of the Income Tax Assessment Act 1936 ;

S 350-10(1) amended by No 2 of 2015, s 3 and Sch 2 item 11, by substituting table item 2, effective 25 February 2015. Table item 2 formerly read:

" 2

(a) a notice of assessment of an *assessable amount; or (b) a declaration under:   (i) subsection 165-40(1) or 165-45(3) of the *GST Act; or   (ii) subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006 ;

(a) the assessment or declaration was properly made; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration - the amounts and particulars of the assessment or declaration are correct. "

S 350-10(1) amended by No 71 of 2012, s 3 and Sch 5 item 17, by substituting table item 2, effective 1 July 2012. Table item 2 formerly read:

" 2

(a) a notice of assessment of an *assessable amount; or (b) a declaration under:   (i) subsection 165-40(1) or 165-45(3) of the *GST Act; or   (ii) subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006 ; or (c) a determination under:   (i) section 205-25 of the Minerals Resource Rent Tax Act 2012 ; or   (ii) section 210-30 of the Minerals Resource Rent Tax Act 2012 ;

(a) the assessment, declaration or determination was properly made; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment, declaration or determination - the amounts and particulars of the assessment, declaration or determination are correct. "

S 350-10(1) amended by No 14 of 2012, s 3 and Sch 2 item 9, by substituting table item 2, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

Table item 2 formerly read:

" 2

(a) a notice of assessment of an * assessable amount; or (b) a declaration under:   (i) subsection 165-40(1) or 165-45(3) of the * GST Act; or   (ii) subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006;

(a) the assessment or declaration was properly made; and (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration - the amounts and particulars of the assessment or declaration are correct. "

S 350-10(2) repealed by No 39 of 2012, s 3 and Sch 1 item 263, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 350-10(2) formerly read:

350-10(2)
Paragraph (b) of column 1 of item 2 of the table in subsection (1) applies to:

(a) a declaration under subsection 165-40(1) or 165-45(3) of the * GST Act that states:

(i) the amount that is (and has been at all times) a * net amount for a * tax period that started before 1 July 2012; or

(ii) the amount that is (and has been at all times) the amount of * GST on a * taxable importation, if the GST was payable before 1 July 2012; or

(b) a declaration under subsection 75-40(1) or 75-45(3) of the Fuel Tax Act 2006 that states the amount that is (and has been at all times) a * net fuel amount for a tax period, or * fuel tax return period, that started before 1 July 2012.

Note:

Division 165 of the GST Act and Division 75 of the Fuel Tax Act 2006 are anti-avoidance provisions.

S 350-10(3A) inserted by No 2 of 2015, s 3 and Sch 2 item 12, effective 25 February 2015.

S 350-10(4) amended by No 8 of 2022, s 3 and Sch 8 item 32, by substituting " a matter to the same extent as the original document would have been evidence of the matter " for " the matters set out in the document to the same extent as the original document would have been evidence of those matters " , effective 23 February 2022.

S 350-10 inserted by No 39 of 2012, s 3 and Sch 1 item 2, effective 1 July 2012. For application provision see note under Part 4-1 heading.