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 3 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Pt 3-20 heading substituted by No 81 of 2016, s 3 and Sch 1 item 13, effective 1 January 2017 and applicable on and after 1 July 2017. The heading formerly read:

PART 3-20 - SUSTAINING THE SUPERANNUATION CONTRIBUTION CONCESSION

Pt 3-20 inserted by No 82 of 2013, s 3 and Sch 3 item 2, effective 28 June 2013. No 82 of 2013, s 3 and Sch 3 item 39 contains the following application provision:

39 Application  
(1)
Subject to this item, the amendments made apply to the 2012-13 income year and later income years.

…

No retrospective administrative penalty

(3)
Despite subitem (1), the amendments made do not give rise to a liability to an administrative penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 for failing to do a thing by a particular day, if the day is before the day this Act receives the Royal Assent [ 28 June 2013].

Modification for certain notice provisions

(4)
Despite subitem (1), section 133-75 in Schedule 1 to the Taxation Administration Act 1953 , as inserted, does not require the Commissioner to give a notice before 1 July 2014.

Div 133 heading substituted by No 81 of 2016, s 3 and Sch 1 item 14, effective 1 January 2017 and applicable on and after 1 July 2017. The heading formerly read:

Division 133 - Deferred payment

Div 133 inserted by No 82 of 2013, s 3 and Sch 3 item 2, effective 28 June 2013. For application provision, see note under Pt 3-20 heading.

Subdiv 133-C inserted by No 82 of 2013, s 3 and Sch 3 item 2, effective 28 June 2013. For application provision, see note under Pt 3-20 heading.

S 133-125(1) substituted by No 81 of 2016, s 3 and Sch 10 item 57, effective 1 January 2017 and applicable in relation to superannuation interests from which the end benefit becomes payable on or after 1 July 2017. S 133-125(1) formerly read:

133-125(1)
The Commissioner must give you a notice under this section if:

(a) the * end benefit becomes payable from a * superannuation interest for which the Commissioner keeps a debt account; or

(b) the Commissioner receives a notice from you under section 133-135 in relation to such a superannuation interest.

S 133-125(2) amended by No 81 of 2016, s 3 and Sch 10 items 58 and 59, by substituting " subsection 133-120(1) " for " paragraph 133-120(1)(a) " in para (c)(i) and " subsection 133-120(1A) " for " paragraph 133-120(1)(b) " in para (c)(ii), effective 1 January 2017 and applicable in relation to superannuation interests from which the end benefit becomes payable on or after 1 July 2017.

S 133-125 inserted by No 82 of 2013, s 3 and Sch 3 item 2, effective 28 June 2013. For application provision, see note under Pt 3-20 heading.