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 298 heading substituted by No 32 of 2006 , s 3 and Sch 3 item 14, applicable in relation to conduct engaged in on or after 6 April 2006. The heading formerly read:

Machinery provisions for administrative penalties

Div 298 (heading) substituted by No 101 of 2004.

Div 298 inserted by No 179 of 1999.

Subdiv 298-A heading inserted by No 32 of 2006 , s 3 and Sch 3 item 14, applicable in relation to conduct engaged in on or after 6 April 2006.

S 298-30(1) amended by No 53 of 2016, s 3 and Sch 6 item 67, by substituting " Division 284 or section 288-115 " for " Division 284 " , effective 5 May 2016. For application provision, see note under Division 12A heading.

S 298-30(3) repealed by No 2 of 2015, s 3 and Sch 2 item 71, effective 1 July 2015. S 298-30(3) formerly read:

298-30(3)
The production of a notice of such an assessment, or of a copy of it certified by or on behalf of the Commissioner, is conclusive evidence of the making of the assessment and of the particulars in it.

S 298-30(4) repealed by No 2 of 2015, s 3 and Sch 2 item 71, effective 1 July 2015. S 298-30(4) formerly read:

298-30(4)
Subsection (3) does not apply to proceedings under Part IVC of the Taxation Administration Act 1953 on a review or appeal relating to the assessment.

S 298-30 inserted by No 91 of 2000.