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 284 inserted by No 91 of 2000.

S 284-90(1) amended by No 27 of 2017, s 3 and Sch 2 item 2, by inserting " and subsections (1A) to (2), " , applicable in relation to any of the following:

(a) statements referred to in section 284-75 in Schedule 1 to the Taxation Administration Act 1953 that are made at or after 1 July 2017;

(b) returns, notices or other documents referred to in that section that are required to be given at or after 1 July 2017.

S 284-90(1) amended by No 96 of 2014, s 3 and Sch 1 item 89, by substituting the cell at table item 4, column headed " In this situation: " , effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. The cell formerly read:

You have a *shortfall amount, all or part of which resulted from you or your agent treating an *income tax law, the *MRRT law or the *petroleum resource rent tax law as applying to a matter or identical matters in a particular way that was not *reasonably arguable, and that amount is more than the greater of $10,000 or 1% of whichever of the following applies:

(a) the income tax payable by you for the income year, worked out on the basis of your *income tax return;

(b) the *MRRT payable by you for the *MRRT year, worked out on the basis of your *MRRT return;

(c) the *petroleum resource rent tax payable by you for the year of tax (within the meaning of the Petroleum Resource Rent Tax Assessment Act 1987 ), worked out on the basis of your return under Division 1 of Part VI of that Act.

S 284-90(1) amended by No 101 of 2013, s 3 and Sch 2 items 46 - 47, by substituting " the trust ' s *reasonably arguable threshold " for " the greater of $20,000 or 2% of the trust ' s net income (if any) for that year worked out on the basis of the trust ' s *income tax return " in table item 5 and " the partnership ' s *reasonably arguable threshold " for " the greater of $20,000 or 2% of the partnership net income (if any) for that year, worked out on the basis of the partnership ' s *income tax return " in table item 6, column headed " In this situation: " , applicable: (a) in respect of tax other than withholding tax - in relation to income years starting on or after the date mentioned in subsection 815-15(2) of the Income Tax (Transitional Provisions) Act 1997 , as inserted; and (b) in respect of withholding tax - in relation to income derived, or taken to be derived, in income years starting on or after that date.

S 284-90(1) amended by No 88 of 2013, s 3 and Sch 7 item 183, by substituting the cell at table item 4, column headed " In this situation: " , effective 1 July 2012. The cell formerly read:

You have a *shortfall amount, all or part of which resulted from you or your agent treating an *income tax law, or the *MRRT law, as applying to a matter or identical matters in a particular way that was not *reasonably arguable, and that amount is more than the greater of $10,000 or 1% of the income tax payable, or *MRRT payable, by you for the income year, worked out on the basis of your *income tax return or *MRRT return

S 284-90(1) amended by No 14 of 2012, s 3 and Sch 1 items 21 - 23, by inserting " , or the *MRRT law, " , " , or *MRRT payable, " and " or *MRRT return " in table item 4, effective 1 July 2012. For application and transitional provisions see note under heading.

S 284-90(1) amended by No 41 of 2011, s 3 and Sch 5 item 411, by substituting " *taxation law (other than the *Excise Acts) " for " *taxation law " in table items 1 to 3C, column headed " In this situation: " , effective 27 June 2011.

S 284-90(1) amended by No 56 of 2010, s 3 and Sch 6 items 69 to 73, by inserting " and section 284-224 if relevant " after " this table " , substituting " You have a *shortfall amount as a result of a statement described in subsection 284-75(1) or (4) and the amount, or part of the amount, " for " Your *shortfall amount or part of it " in table items 1, 2 and 3, inserting table items 3A, 3B and 3C, substituting " You have a *shortfall amount, all or part of which " for " Your *shortfall amount or part of it " in table item 4 and repealing the note, applicable in relation to things done on or after 4 June 2010. The note formerly read:

Note:

Section 284-215 may reduce or eliminate your shortfall amount.

S 284-90(1) amended by No 75 of 2005.

S 284-90(1A) amended by No 64 of 2020, s 3 and Sch 3 items 135 and 136, by substituting " period; or " for " period; and " in para (a)(iii) and inserting para (a)(iv), effective 1 July 2020 and applicable in relation to trigger days (within the meaning of paragraph 284-90(1A)(a) in Schedule 1 to the Taxation Administration Act 1953 ) that occur on or after the start of the day on which the Bill that became this Act was introduced into the House of Representatives.

S 284-90(1A) inserted by No 27 of 2017, s 3 and Sch 2 item 3, applicable in relation to any of the following:

(a) statements referred to in section 284-75 in Schedule 1 to the Taxation Administration Act 1953 that are made at or after 1 July 2017;

(b) returns, notices or other documents referred to in that section that are required to be given at or after 1 July 2017.

S 284-90(1B) amended by No 64 of 2020, s 3 and Sch 3 item 137, by substituting para (a), effective 1 July 2020 and applicable in relation to trigger days (within the meaning of paragraph 284-90(1A)(a) in Schedule 1 to the Taxation Administration Act 1953 ) that occur on or after the start of the day on which the Bill that became this Act was introduced into the House of Representatives. Para (a) formerly read:

(a) the Commissioner makes an assessment of your income tax for the income year that includes your trigger day; and

S 284-90(1B) inserted by No 27 of 2017, s 3 and Sch 2 item 3, applicable in relation to any of the following:

(a) statements referred to in section 284-75 in Schedule 1 to the Taxation Administration Act 1953 that are made at or after 1 July 2017;

(b) returns, notices or other documents referred to in that section that are required to be given at or after 1 July 2017.

S 284-90(2) amended by No 56 of 2010, s 3 and Sch 6 item 74, by omitting " to you for your *shortfall amount or a part of it " after " in that table apply " , applicable in relation to things done on or after 4 June 2010.

S 284-90(3) amended by No 96 of 2014, s 3 and Sch 1 item 90, by substituting para (a), effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. Para (a) formerly read:

(a) unless paragraph (b) applies - the greater of the following amounts:

(i) $ 10,000;

(ii) 1 % of the income tax payable, or * MRRT payable (as the case requires), by the entity for the income year, worked out on the basis of the entity ' s * income tax return or * MRRT return (as the case requires); or

284-90(3) inserted by No 101 of 2013, s 3 and Sch 2 item 48, applicable: (a) in respect of tax other than withholding tax - in relation to income years starting on or after the date mentioned in subsection 815-15(2) of the Income Tax (Transitional Provisions) Act 1997 , as inserted; and (b) in respect of withholding tax - in relation to income derived, or taken to be derived, in income years starting on or after that date.

S 284-90(4) inserted by No 27 of 2017, s 3 and Sch 2 item 4, applicable in relation to any of the following:

(a) statements referred to in section 284-75 in Schedule 1 to the Taxation Administration Act 1953 that are made at or after 1 July 2017;

(b) returns, notices or other documents referred to in that section that are required to be given at or after 1 July 2017.

S 284-90 inserted by No 91 of 2000.