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 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.

Pt 2-10 applies to the 2000/2001 income year and later income years. If the Commissioner gives an entity an instalment rate before the start of the 2000/2001 income year, s 45-50 applies as if the rate had been given on the first day of that income year.

Heading to Subdiv 45-I amended by No 44 of 2000.

S 45-290(2) amended by No 70 of 2015, s 3 and Sch 1 items 157 and 158, by substituting " year. " for " year; or " in para (c) and repealing para (d), effective 1 July 2015. Para (d) formerly read:

(d) an *FHSA trust for that year.

S 45-290(2) amended by No 45 of 2008, s 3 and Sch 1 item 59, by inserting para (d), effective 26 June 2008.

S 45-290(2) amended by No 15 of 2007, s 3 and Sch 1 item 379, by substituting paras (a), (b) and (c), applicable to the 2007-2008 income year and later years. The paras formerly read:

(a) an eligible ADF (as defined in section 267 of the Income Tax Assessment Act 1936 ) for the income year that is or includes the current period; or

(b) an eligible superannuation fund (as defined in that section) for that year; or

(c) a pooled superannuation trust (as defined in that section) for that year.

S 45-290(3) amended by No 70 of 2015, s 3 and Sch 1 item 159, by substituting " superannuation " for " superannuation/FHSA " , effective 1 July 2015.

S 45-290(3) amended by No 45 of 2008, s 3 and Sch 7 item 56, by repealing the note, effective 26 June 2008. The note formerly read:

Note:

The CS/RA class relates to the Complying Superannuation/Roll-over Annuity aspect of the entity ' s business.

S 45-290(3) amended by No 45 of 2008, s 3 and Sch 6 item 19, by substituting " complying superannuation/FHSA class " for " complying superannuation class " , effective 26 June 2008.

S 45-290(3) amended by No 173 of 2000.

S 45-290 inserted by No 44 of 2000.