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 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

Pt 5-25 heading substituted by No 162 of 2015, s 3 and Sch 4 item 16, effective 30 November 2015. The heading formerly read:

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS

Pt 5-25 inserted by No 91 of 2000.

Div 398 inserted by No 79 of 2010 , s 3 and Sch 4 item 7, applicable to assessments for: (a) the 2010-11 income year; and (b) later income years.

Subdiv 398-A inserted by No 79 of 2010 , s 3 and Sch 4 item 7, applicable to assessments for: (a) the 2010-11 income year; and (b) later income years.

S 398-5(1) amended by No 147 of 2011, s 3 and Sch 5 items 11 and 12, by substituting " before the 11th day after the end of a calendar month " for " within 60 days after the end of a *quarter " and " that month " for " any month in the quarter " , effective 29 November 2011.

No 147 of 2011, s 3 and Sch 5 item 16 contains the following application provisions:

16 Application of amendments  
The amendments made by this Part apply in relation to information to be given for calendar months in the 2012-13 financial year and each later financial year.

Note:

Section 398-5 in Schedule 1 to the Taxation Administration Act 1953 , as in force before the commencement of this Part, continues to apply in relation to information to be given for quarters ending before 1 July 2012.

S 398-5(3) amended by No 147 of 2011, s 3 and Sch 5 items 13 - 15, by substituting " that month " for " each month in the *quarter " in para (a), " that month " for " each month in the quarter " in para (b) and (c), and substituting " that month " for " the quarter " in para (d), effective 29 November 2011. For application provisions see note under s 398-5(1).

S 398-5 inserted by No 79 of 2010 , s 3 and Sch 4 item 7, applicable to assessments for: (a) the 2010-11 income year; and (b) later income years.