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Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES

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Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules

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PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS

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Division 250 - Introduction

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Subdivision 250-A - Guide to Part 4-15

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SECTION 250-10 SUMMARY OF TAX-RELATED LIABILITIES

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250-10(1)

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The following table is an index of each tax-related liability under the Income Tax Assessment Act 1936 . The key provision for the liability, as set out in the table, specifies when the liability becomes due and payable.

Note 1:

The Commissioner may vary the time at which the amount becomes due and payable. See Subdivision 255-B .

Note 2:

Members and former members of consolidated groups and MEC groups may be jointly and severally liable to pay certain tax-related liabilities related to the group ' s activities (see Division 721 of the Income Tax Assessment Act 1997 ).

Tax-related liabilities under the *Income Tax Assessment Act 1936*
Item	Topic	Provision
5	trustee beneficiary non-disclosure tax	102UO
10	withholding tax on dividend, interest or royalty	128C(1)
15	special tax payable on dealings by offshore banking units	128NB(3)
20	mining withholding tax	128W(1)
25	(Repealed by No 80 of 2006)
30 - 45	(Repealed by No 16 of 2003)
50	late lodgment penalty	former subsection 163A(3)
55	(Repealed by No 79 of 2010 )
60	(Repealed by No 101 of 2006)
65	(Repealed by No 79 of 2010 )
70	excessive tax offset refunds	172A(2)
75	(Repealed by No 79 of 2010 )
80	diverted profits tax	subsection 177P(3)
85	shortfall interest charge for diverted profits tax	section 177R
90	family trust distribution tax	271-75 in Schedule 2F
100	interest payable under section 102AAM (about distributions from non resident trust estates)	5-5 of the Income Tax Assessment Act 1997
105	(Repealed by No 4 of 2018)

View history note

History

S 250-10(1) amended by No 8 of 2019, s 3 and Sch 8 item 57, by substituting " former subsection 163A(3) " for " 163A(3) " in table item 50, effective 1 April 2019.

S 250-10(1) amended by No 4 of 2018, s 3 and Sch 6 item 25, by repealing table item 105, effective 21 February 2018. For application provisions, see note under s 8AB . Table item 105 formerly read:

105 tax payable under section 159GZZZZH (Tax payable where infrastructure borrowing certificate cancelled) 5-5 of the Income Tax Assessment Act 1997

S 250-10(1) amended by No 27 of 2017, s 3 and Sch 1 item 46, by inserting table items 80 and 85, applicable in relation to DPT tax benefits for a year of income that starts on or after 1 July 2017 (whether or not the DPT tax benefit arises in connection with a scheme that was entered into, or was commenced to be carried out, before 1 July 2017).

S 250-10(1) amended by No 88 of 2013, s 3 and Sch 5 item 23, by inserting table item 70, applicable to assessments made on or after 1 July 2013 for the 2013-14 income year or later income years.

S 250-10(1) amended by No 79 of 2010 , s 3 and Sch 1 items 43 and 44, by omitting table items 55 and 65 to 85, and inserting table items 100 and 105, effective 1 July 2010. Table items 55 and 65 to 85 formerly read:

55 … income tax, including any liability taken to be income tax for the purposes of section 204 … 204

65 … estimate of unremitted amounts … 222AGB(2)

70 … amount payable under a payment agreement … 222ALA

75 … penalty under Subdivision B of Part 9 … 222AOE

80 … penalty under Subdivision C of Part 9 … 222APE

85 … penalty for failing to ensure that a company complies with a payment agreement … 222AQA

S 250-10(1) amended by No 143 of 2007 , s 3 and Sch 4 item 48, by substituting " trustee " for " ultimate " in table item 5, apply to the first income year starting on or after 24 September 2007 and later income years.

S 250-10(1) amended by No 80 of 2006 , s 3 and Sch 4 item 12, by repealing table item 25, applicable in relation to transfers made into a company ' s share capital account after 25 May 2006. The table item formerly read:

25 ... untainting tax ... 160ARDZ

S 250-10(1) amended by No 16 of 2003.

250-10(2)

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The following table is an index of each tax-related liability under other Acts. The key provision for the liability, as set out in the table, specifies when the liability becomes due and payable.

Note 1:

The Commissioner may vary the time at which the amount becomes due and payable. See Subdivision 255-B .

Note 2:

Note 3:

Companies that are or were members of the same wholly-owned group as an NZ franking company may be jointly and severally liable to pay certain tax-related liabilities of the NZ franking company (see Division 220 of the Income Tax Assessment Act 1997 ).

Note 4:

Penalties under Division 175 of the Australian Charities and Not-for-profits Commission Act 2012 , and related general interest charge, are treated in the same way as tax-related liabilities: see subsection 175-70(2) of that Act.

Note 5:

A liability for a fee that is due and payable under subsection 113(5) of the Foreign Acquisitions and Takeovers Act 1975 is a tax-related liability if the power of the Treasurer to recover the fee under that subsection is delegated to the Commissioner of Taxation under section 137 of that Act (see subsections 138(1) and (2) of that Act).

Tax-related liabilities under other legislation
Item	Topic	Provision	Act
5	assessed net amount, including amounts in respect of luxury car tax and wine equalisation tax	33-3 , 33-5 , 35-5(2)	A New Tax System (Goods and Services Tax) Act 1999
10	amount of assessed GST on importations	33-15	A New Tax System (Goods and Services Tax) Act 1999
12	(Repealed by No 39 of 2012)
12A	assessed GST on supplies made in settlement of claims under insurance policies	78-90	A New Tax System (Goods and Services Tax) Act 1999
12B	assessed GST on supplies made in satisfaction of debts	105-20	A New Tax System (Goods and Services Tax) Act 1999
13	repayments of amounts paid under tourist refund scheme	168-10	A New Tax System (Goods and Services Tax) Act 1999
15	amount of assessed luxury car tax on importation	13-20	A New Tax System (Luxury Car Tax) Act 1999
16	excess luxury car tax credits	17-15	A New Tax System (Luxury Car Tax) Act 1999
18	excess wine tax credits	17-25	A New Tax System (Wine Equalisation Tax) Act 1999
20	amount of assessed wine tax on customs dealings	23-5	A New Tax System (Wine Equalisation Tax) Act 1999
21	repayments of amounts paid under tourist refund scheme	25-10	A New Tax System (Wine Equalisation Tax) Act 1999
22	(Repealed by No 54 of 2003)
22A	amount of advance to be repaid	14A	Diesel and Alternative Fuels Grants Scheme Act 1999
22B	amount payable as a result of an amended assessment	15E	Diesel and Alternative Fuels Grants Scheme Act 1999
23	(Repealed by No 74 of 2006)
24	excise duty	54	Excise Act 1901
24A	accounting for excisable goods	60(1) , (1A) , (1B) and (1C)	Excise Act 1901
24B	tobacco leaf stock deficiency	77AA	Excise Act 1901
24C	accounting for spirit	77FH	Excise Act 1901
24CA	penalty for using LPG for excisable LPG use	77M	Excise Act 1901
24D	fee for an action that does not relate to an application or a notice	113(5)	Foreign Acquisitions and Takeovers Act 1975 (but see note 5 to this subsection)
24E	vacancy fee	115F	Foreign Acquisitions and Takeovers Act 1975
25	fringe benefits tax	90	Fringe Benefits Tax Assessment Act 1986
30	(Repealed by No 2 of 2015)
35	fringe benefits tax instalments	103	Fringe Benefits Tax Assessment Act 1986
36	assessed net fuel amount	61-5(2) , 61-10	Fuel Tax Act 2006
36A	compulsory repayment amount under the Higher Education Support Act 2003	5-5	Income Tax Assessment Act 1997
36AA	compulsory VETSL repayment amount under the VET Student Loans Act 2016	5-5	Income Tax Assessment Act 1997
36B	compulsory SSL repayment amount under the Social Security Act 1991	5-5	Income Tax Assessment Act 1997
36C	compulsory ABSTUDY SSL repayment amount under the Student Assistance Act 1973	5-5	Income Tax Assessment Act 1997
36D	compulsory AASL repayment amount under the Australian Apprenticeship Support Loans Act 2014	5-5	Income Tax Assessment Act 1997
37	income tax	5-5	Income Tax Assessment Act 1997
37AA	shortfall interest charge on income tax	5-10	Income Tax Assessment Act 1997
37AB	shortfall interest charge on excess non-concessional contributions tax	5-10	Income Tax Assessment Act 1997
37AC	shortfall interest charge on Division 293 tax	5-10	Income Tax Assessment Act 1997
37AD	(Repealed by No 45 of 2021)
37A	untainting tax	197-70	Income Tax Assessment Act 1997
38	franking tax	214-150(1) , (2) , (3) and (4)	Income Tax Assessment Act 1997
38A	(Repealed by No 118 of 2013)
38B	excess non-concessional contributions tax	292-385	Income Tax Assessment Act 1997
38BA	(Repealed by No 118 of 2013)
38BB	Division 293 tax	293-65 and 293-70	Income Tax Assessment Act 1997
38BC	excess transfer balance tax	294-240 and 294-245	Income Tax Assessment Act 1997
38BD	first home super saver tax	313-65 and 313-70	Income Tax Assessment Act 1997
38C	(Repealed by No 70 of 2015)
38D	excess exploration credit tax	418-155	Income Tax Assessment Act 1997
39	TSA liability	721-30	Income Tax Assessment Act 1997
39A	managed investment trust withholding tax	840-810(1)	Income Tax Assessment Act 1997
39AA	labour mobility program withholding tax	840-910	Income Tax Assessment Act 1997
39B	managed investment trust withholding tax	840-810(1)	Income Tax (Transitional Provisions) Act 1997
39C	return of PPL superannuation contribution	115G(2)	Paid Parental Leave Act 2010
39D	return of underpaid amount of PPL superannuation contribution	115L(2)	Paid Parental Leave Act 2010
39E	Overpayments of PPL superannuation contribution	115P(3)	Paid Parental Leave Act 2010
39F	general interest charge relating to PPL superannuation contribution	115Q	Paid Parental Leave Act 2010
40	petroleum resource rent tax	82	Petroleum Resource Rent Tax Assessment Act 1987
41	shortfall interest charge on petroleum resource rent tax	82	Petroleum Resource Rent Tax Assessment Act 1987
45	petroleum resource rent tax instalments	95	Petroleum Resource Rent Tax Assessment Act 1987
45A	instalment transfer interest charge	98C(4)	Petroleum Resource Rent Tax Assessment Act 1987
45B	liability for excess private health insurance premium reduction or refund	282-18	Private Health Insurance Act 2007
46	amount of advance to be repaid	13	Product Grants and Benefits Administration Act 2000
47	amount payable as a result of an amended assessment	20	Product Grants and Benefits Administration Act 2000
48	penalty under section 35	36	Product Grants and Benefits Administration Act 2000
50	superannuation contributions surcharge	15(3)	Superannuation Contributions Tax (Assessment and Collection) Act 1997
55	superannuation contributions surcharge	15(8)	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
60	superannuation guarantee charge	46	Superannuation Guarantee (Administration) Act 1992
65	additional superannuation guarantee charge	47	Superannuation Guarantee (Administration) Act 1992
67	Superannuation (Self Managed Funds) Levy	15DB	Superannuation (Self Managed Superannuation Funds) Taxation Act 1987
67A	payment of unclaimed money to the Commissioner	17	Superannuation (Unclaimed Money and Lost Members) Act 1999
67B	payment from Commissioner that cannot be credited	18C	Superannuation (Unclaimed Money and Lost Members) Act 1999
68	payment in respect of a superannuation interest to the Commissioner	20F	Superannuation (Unclaimed Money and Lost Members) Act 1999
69	repayment of Commissioner ' s payment	20M	Superannuation (Unclaimed Money and Lost Members) Act 1999
69AA	payment of value of inactive low-balance accounts to the Commissioner	20QD	Superannuation (Unclaimed Money and Lost Members) Act 1999
69AB	payment from Commissioner that cannot be credited	20QL	Superannuation (Unclaimed Money and Lost Members) Act 1999
69AC	payment of value of eligible rollover fund accounts to the Commissioner	21C	Superannuation (Unclaimed Money and Lost Members) Act 1999
69AD	payment from Commissioner that cannot be credited	21H	Superannuation (Unclaimed Money and Lost Members) Act 1999
69AE	payment of amounts to the Commissioner	22	Superannuation (Unclaimed Money and Lost Members) Act 1999
69AF	payment from Commissioner that cannot be credited	22F	Superannuation (Unclaimed Money and Lost Members) Act 1999
69A	payment of value of lost member accounts to the Commissioner	24E	Superannuation (Unclaimed Money and Lost Members) Act 1999
69B	payment from Commissioner that cannot be credited	24L	Superannuation (Unclaimed Money and Lost Members) Act 1999
69BA	payment from Commissioner that cannot be credited	24NB	Superannuation (Unclaimed Money and Lost Members) Act 1999
70	general interest charge	8AAE	Taxation Administration Act 1953
73	(Repealed by No 82 of 2013)
75 - 80	(Repealed by No 101 of 2006)
85	RBA deficit debt	8AAZH(1)	Taxation Administration Act 1953
90	administrative overpayment made by Commissioner	8AAZN	Taxation Administration Act 1953
95	TFN withholding tax	14-55 in Schedule 1	Taxation Administration Act 1953
100	TFN withholding tax (ESS)	14-55 in Schedule 1	Taxation Administration Act 1953
101	payment of amount to Commissioner	14-200 or 14-205 in Schedule 1	Taxation Administration Act 1953
105	payment of withheld amount to Commissioner	16-75 in Schedule 1	Taxation Administration Act 1953
110	PAYG withholding non-compliance tax	18-145 in Schedule 1	Taxation Administration Act 1953
115	quarterly PAYG instalment	45-61 in Schedule 1	Taxation Administration Act 1953
115A	monthly PAYG instalment	45-67 in Schedule 1	Taxation Administration Act 1953
120	annual PAYG instalment	45-70 in Schedule 1	Taxation Administration Act 1953
125	general interest charge on shortfall in quarterly instalment worked out on basis of varied rate	45-230(4) in Schedule 1	Taxation Administration Act 1953
130	general interest charge on shortfall in quarterly instalment worked out on basis of estimated benchmark tax	45-232 in Schedule 1	Taxation Administration Act 1953
135	general interest charge on shortfall in annual instalment	45-235(5) in Schedule 1	Taxation Administration Act 1953
135Q	(Repealed by No 45 of 2021)
135R	amount in accordance with excess superannuation contributions release authority	131-35 in Schedule 1	Taxation Administration Act 1953
136	amount of major bank levy	115-10 in Schedule 1	Taxation Administration Act 1953
136AA	amount of Laminaria and Corallina decommissioning levy	125-10 in Schedule 1	Taxation Administration Act 1953
136AB	shortfall interest charge on Laminaria and Corallina decommissioning levy	125-10 in Schedule 1	Taxation Administration Act 1953
136A	debt account discharge liability	133-105 in Schedule 1	Taxation Administration Act 1953
137	amount to be recovered from a debtor under a registered foreign revenue claim	263-30 in Schedule 1	Taxation Administration Act 1953
138	estimate of payable amounts	268-20 in Schedule 1	Taxation Administration Act 1953
139	penalty under Subdivision 269-B	269-20 in Schedule 1	Taxation Administration Act 1953
140	administrative penalties	298-15 in Schedule 1	Taxation Administration Act 1953
142	cash flow boost overpayments	subsection 9(3)	Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020
143	overpayments of Coronavirus economic response payments	subsection 9(3)	Coronavirus Economic Response Package (Payments and Benefits) Act 2020
145	(Repealed by No 23 of 2018)
150 to 165	(Repealed by No 101 of 2006)

View history note

History

S 250-10(2) amended by No 90 of 2024, s 3 and Sch 2 item 8, by inserting table items 39C to 39F, effective 2 October 2024.

S 250-10(2) amended by No 61 of 2023, s 3 and Sch 1 items 146 and 147, by substituting " AASL " for " TSL " and " Australian Apprenticeship Support Loans Act 2014 " for " Trade Support Loans Act 2014 " in table item 36D, effective 1 January 2024. For transitional provisions, see note under s 11-1 .

S 250-10(2) amended by No 75 of 2022, s 3 and Sch 4 item 37, by substituting " labour mobility program withholding tax " for " Seasonal Labour Mobility Program withholding tax " in table item 39AA, applicable in relation to salary, wages, commission, bonuses and allowances paid on or after 1 July 2022.

S 250-10(2) amended by No 24 of 2022, s 3 and Sch 1 item 14, by inserting table items 136AA and 136AB, effective 2 April 2022 and applicable in relation to financial years starting on or after 1 July 2021.

S 250-10(2) amended by No 45 of 2021, s 3 and Sch 2 items 10 and 11, by repealing table items 37AD and 135Q, applicable in relation to excess concessional contributions for a financial year starting on or after 1 July 2021. Table items 37AD and 135Q formerly read:

37AD shortfall interest charge on excess concessional contributions charge 5-10 Income Tax Assessment Act 1997

135Q excess concessional contributions charge 95-20 in Schedule 1 Taxation Administration Act 1953

S 250-10(2) amended by No 24 of 2021, s 3 and Sch 2 item 33, by inserting table items 69AE and 69AF, effective 29 March 2021.

S 250-10(2) amended by No 24 of 2021, s 3 and Sch 1 item 47, by inserting table items 69AC and 69AD, effective 23 March 2021.

S 250-10(2) amended by No 38 of 2020, s 3 and Sch 2 item 13, by inserting table item 143, effective 9 April 2020.

S 250-10(2) amended by No 22 of 2020, s 3 and Sch 3 item 5, by inserting table item 142, effective 24 March 2020.

S 250-10(2) amended by No 116 of 2018, s 3 and Sch 1 item 59, by inserting table item 36AA, effective 1 July 2019.

S 250-10(2) amended by No 16 of 2019, s 3 and Sch 3 items 36 and 37, by inserting table items 69AA, 69AB and 69BA, effective 13 March 2019. For application and transitional provisions, see note under s 8AAB(4) .

S 250-10(2) amended by No 132 of 2017, s 3 and Sch 1 item 20, by inserting table item 38BD, effective 1 July 2018.

S 250-10(2) amended by No 81 of 2016, s 3 and Sch 10 item 40, by substituting " 131-35 " for " 96-20 " in table item 135R, effective 1 July 2018. For application provisions, see note under Div 131 heading.

S 250-10(2) amended by No 23 of 2018, s 3 and Sch 1 item 73, by repealing table item 145, effective 1 April 2018. For general application and transitional provisions, see note under s 8AAB(4) . Table item 145 formerly read:

145 termination payment surcharge 11(2) Termination Payments Tax (Assessment and Collection) Act 1997

S 250-10(2) amended by No 126 of 2017, s 3 and Sch 3 items 10 and 11, by inserting note 5 and table items 24D and 24E, effective 15 December 2017.

S 250-10(2) amended by No 64 of 2017, s 3 and Sch 1 item 18, by inserting table item 136, applicable in relation to quarters starting on or after 1 July 2017.

S 250-10(2) amended by No 81 of 2016, s 3 and Sch 1 item 19, by inserting table item 38BC, effective 1 January 2017 and applicable on and after 1 July 2017.

S 250-10(2) amended by No 10 of 2016, s 3 and Sch 1 item 42, by inserting " or 14-205 " in table item 101, effective 26 February 2016. For application provision, see note under s 14-205 .

S 250-10(2) amended by No 10 of 2016, s 3 and Sch 2 item 28, by inserting table item 101, effective 26 February 2016. For application provision, see note under Subdiv 14-D heading.

S 250-10(2) amended by No 169 of 2015, s 3 and Sch 1 item 99, by inserting table items 36B and 36C, effective 1 January 2016.

S 250-10(2) amended by No 70 of 2015, s 3 and Sch 1 item 166, by repealing table items 24D, 24E and 38C, effective 1 July 2015. Table items 24D, 24E and 38C formerly read:

24D returnable Government FHSA contributions 43 First Home Saver Accounts Act 2008

24E returnable underpaid amounts in relation to Government FHSA contributions 47 First Home Saver Accounts Act 2008

38C FHSA misuse tax section 345-110 Income Tax Assessment Act 1997

S 250-10(2) amended by No 21 of 2015, s 3 and Sch 1 item 45, by substituting " superannuation " for " concessional " in table item 135R, applicable in relation to non-concessional contributions for the 2013-14 financial year and later financial years.

S 250-10(2) amended by No 21 of 2015, s 3 and Sch 6 item 33, by inserting table item 38D, applicable in relation to the 2015-16, 2016-17 and 2017-18 income years, but not in relation to any later income years.

S 250-10(2) amended by No 2 of 2015, s 3 and Sch 2 items 91 - 93, by substituting " 90 " for " 90(1) " in cell at table item 25, column headed " Provision " , repealing table item 30 and omitting " and additional tax " after " petroleum resource rent tax " in table item 40, column headed " Topic " , effective 25 February 2015. No 2 of 2015, s 3 and Sch 2 items 95 - 99, contain the following savings provisions:

Division 2 - Savings provisions
95 Object
95
The object of this Division is to ensure that, despite the repeals and amendments made by Division 1 of this Part, the full legal and administrative consequences of:
(a) any act done or omitted to be done; or
(b) any state of affairs existing; or
(c) any period ending;
before such a repeal or amendment commences, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment commences.
96 Making and amending assessments, and doing other things, in relation to past matters
96
Even though an Act is amended by Division 1 of this Part, the amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument:
(a) making or amending an assessment (including under a provision that is itself repealed or amended);
(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the amendment commences.
97 Saving of provisions about effect of assessments
97
If a provision or part of a provision that is repealed or amended by Division 1 of this Part deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment commences, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment commences. 98 Repeals disregarded for the purposes of dependent provisions
98
If the operation of a provision (the subject provision ) of any Act or legislative instrument depends to any extent on a provision of an Act, and that provision is repealed by Division 1 of this Part, the repeal is disregarded so far as it affects the operation of the subject provision. 99 Division does not limit operation of section 7 of the Acts Interpretation Act 1901
99
This Division does not limit the operation of section 7 of the Acts Interpretation Act 1901 .

Table item 30 formerly read:

30 additional tax under Part VIII 90(2) Fringe Benefits Tax Assessment Act 1986

S 250-10(2) amended by No 96 of 2014, s 3 and Sch 1 item 76, by repealing table items 39C, 39D and 136, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. Table items 39C, 39D and 136 formerly read:

39C MRRT 50-5 Minerals Resource Rent Tax Act 2012

39D shortfall interest charge on shortfall in MRRT 50-10 Minerals Resource Rent Tax Act 2012

136 quarterly MRRT instalment 115-25 in Schedule 1 Taxation Administration Act 1953

S 250-10(2) amended by No 82 of 2014, s 3 and Sch 1 item 23, by inserting table item 36D, effective 18 July 2014.

S 250-10(2) amended by No 32 of 2014, s 3 and Sch 1 item 4, by repealing table item 142, effective 28 May 2014. For the transitional provision, see note under s 8AAB(4) . Table item 142 formerly read:

142 tax bonus overpayments subsection 8(3) Tax Bonus for Working Australians Act (No. 2) 2009

S 250-10(2) amended by No 124 of 2013, s 3 and Sch 1 item 33, by inserting table item 115A, applicable to starting instalment months that start on or after 1 January 2014. For application and transitional provisions, see note under s 45-138 .

S 250-10(2) amended by No 118 of 2013, s 3 and Sch 1 items 33, 82, 103 to 105, by inserting table items 37AD, 135Q and 135R, repealing table items 38A and 38BA, and inserting " non-concessional " after " excess " in table item 37AB, effective 29 June 2013. For application, transitional and saving provisions, see note under Pt 2-35 heading. Table items 38A and 38BA formerly read:

38A excess concessional contributions tax 292-385 Income Tax Assessment Act 1997

38BA amount in accordance with refunded excess concessional contributions release authority 292-420(4)(a) Income Tax Assessment Act 1997

S 250-10(2) amended by No 82 of 2013, s 3 and Sch 3 items 17 to 21, by inserting table items 37AA, 37AB, 37AC, 38BB, 41 and 136A and repealing table item 73, effective 28 June 2013. For application provision, see note under Pt 3-20 heading. Table item 73 formerly read:

73 shortfall interest charge Division 280 in Schedule 1 Taxation Administration Act 1953

S 250-10(2) amended by No 169 of 2012, s 3 and Sch 3 item 14A, by inserting note 4, effective 3 December 2012.

S 250-10(2) amended by No 99 of 2012, s 3 and Sch 1 item 15, by inserting table item 110, applicable to an individual in relation to amounts withheld by a company, if: (a) the amounts are withheld during an income year of the individual starting on or after 1 July 2011; and (b) the company is required to pay the amounts withheld to the Commissioner on or after 29 June 2012.

S 250-10(2) amended by No 75 of 2012, s 3 and Sch 4 item 14, by inserting table item 38BA, applicable in relation to excess concessional contributions for the financial year beginning on 1 July 2011 and later financial years.

S 250-10(2) amended by No 39 of 2012, s 3 and Sch 1 item items 214 to 220, by substituting table items 5, 12A and 12B and repealing table item 12, substituting " assessed GST " for " GST " in table item 10, column headed " Topic " , substituting " assessed luxury car tax " for " luxury car tax " in table item 15, column headed " Topic " , substituting " assessed wine tax " for " wine tax " in table item 20, column headed " Topic " , substituting " assessed net fuel amount " for " net fuel amount " in table item 36, column headed " Topic " , and substituting " 61-5(2) " for " 61-5(3), " in table item 36, column headed " Provision " , effective 1 July 2012. For application provisions see note under s 8AAZLG(2) . Table items 5, 12, 12A and 12B formerly read:

5 net amount, including amounts in respect of luxury car tax and wine equalisation tax 33-3, 33-5 A New Tax System (Goods and Services Tax) Act 1999

12 excess refund of GST 35-5(2) A New Tax System (Goods and Services Tax) Act 1999

12A GST on supplies made in settlement of claims under insurance policies 78-90 A New Tax System (Goods and Services Tax) Act 1999

12B GST on supplies made in satisfaction of debts 105-20 A New Tax System (Goods and Services Tax) Act 1999

S 250-10(2) amended by No 26 of 2012, s 3 and Sch 1 item 42, by inserting table item 45B, applicable in relation to premiums, and amounts in respect of premiums, paid on and after 1 July 2012.

S 250-10(2) amended by No 58 of 2012, s 3 and Sch 1 item 27, by inserting table item 39AA, effective 21 June 2012.

S 250-10(2) amended by No 14 of 2012, s 3 and Sch 1 items 9 and 10, by inserting table items 39C, 39D and 136, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

S 250-10(2) amended by No 39 of 2012, s 3 and Sch 4 item 19, by inserting table items 12A and 12B, effective 15 April 2012.

S 250-10(2) amended by No 68 of 2011, s 3 and Sch 1 item 36, by inserting table item 24CA, effective 1 December 2011.

S 250-10(2) amended by No 79 of 2010 , s 3 and Sch 1 items 45 and 46, by inserting table items 36A, 37, 138 and 139, effective 1 July 2010.

S 250-10(2) amended by No 20 of 2010, s 3 and Sch 5 items 8 to 11, by inserting table items 12, 16 and 18 and substituting " 61-5(3), 61-10 " for " 61-10 " in table item 36, effective 24 March 2010.

S 250-10(2) amended by No 20 of 2010, s 3 and Sch 2 items 21 and 22, by inserting table items 13 and 21, applicable in relation to goods acquired, and wine purchased, on or after 1 July 2010.

S 250-10(2) amended by No 133 of 2009, s 3 and Sch 3 items 42 and 43, by omitting " section " before " 20F " in table item 68, omitting " section " before " 20M " in table item 69 and inserting table items 69A and 69B, applicable in relation to: (a) the last unclaimed money day (within the meaning of the Superannuation (Unclaimed Money and Lost Members) Act 1999 ) occurring before 1 July 2010; and (b) later unclaimed money days.

S 250-10(2) amended by No 133 of 2009, s 3 and Sch 1 item 79, by inserting table item 100, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997 .

S 250-10(2) amended by No 88 of 2009, s 3 and Sch 2 item 18, by substituting " 298-15 " for " Divisions 284, 286 and 288 " in the column headed " Provision " of table item 140, effective 1 October 2009. For transitional provisions, see note under Subdiv 426-D heading.

S 250-10(2) amended by No 27 of 2009, s 3 and Sch 1 item 66, by inserting table items 67A and 67B, effective 27 March 2009.

S 250-10(2) amended by No 6 of 2009, s 3 and Sch 1 item 7, by inserting table item 142, effective 18 February 2009.

S 250-10(2) amended by No 151 of 2008, s 3 and Sch 1 item 25, by inserting table items 68 and 69, effective 18 December 2008.

S 250-10(2) amended by No 97 of 2008 , s 3 and Sch 3 item 182, by omitting " section " from table items 38A, 38B and 67, effective 3 October 2008.

S 250-10(2) amended by No 32 of 2008 , s 3 and Sch 1 item 55, by inserting table items 39A and 39B, applicable to fund payments made in relation to the first income year starting on or after the first 1 July after 23 June 2008 and later income years.

S 250-10(2) amended by No 45 of 2008, s 3 and Sch 1 items 62 and 63, by inserting table items 24D, 24E and 38C, effective 26 June 2008.

S 250-10(2) amended by No 15 of 2007, s 3 and Sch 1 item 384 and 385, by inserting table items 38A, 38B and 67, applicable to the 2007-2008 income year and later years.

S 250-10(2) amended by No 101 of 2006 , s 3 and Sch 2 items 966 and 967, by inserting table items 95 and 157, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 250-10(2) amended by No 100 of 2006 , s 3 and Sch 1 item 4, by inserting table item 137, applicable to claims for assistance in collection of foreign tax debts made after 14 September 2006.

S 250-10(2) amended by No 80 of 2006 , s 3 and Sch 4 item 13, by inserting table item 37A, applicable in relation to transfers made into a company ' s share capital account after 25 May 2006.

S 250-10(2) amended by No 78 of 2006, s 3 and Sch 1 item 11, by inserting table item 45A, applicable only in relation to instalment transfers under the Petroleum Resource Rent Tax Assessment Act 1987 for financial years that start on or after 1 July 2006.

S 250-10(2) amended by No 74 of 2006, s 3 and Sch 1 items 98 to 100, by repealing table items 21, 23 and 37 and substituting table items 24A, 24B and 24C for table item 24B, effective 1 July 2006. The table items formerly read:

21 ... coal excise duty ... 23 ... Coal Excise Act 1949

23 ... stock deficiency ... 50 ... Distillation Act 1901

24B ... stock deficiency ... 105 ... Excise Act 1901

37 ... penalty surcharge ... 8 ... Fuel (Penalty Surcharge) Administration Act 1997

S 250-10(2) amended by No 73 of 2006 , s 3 and Sch 5 item 43, by inserting table item 36, effective 1 July 2006.

S 250-10(2) amended by No 58 of 2006 , s 3 and Sch 7 item 166, by repealing table item 100, effective 22 June 2006. Table item 100 formerly read:

100 ... penalty for failure to withhold ... 16-75 in Schedule 1 ... Taxation Administration Act 1953

S 250-10(2) amended by No 58 of 2006 , s 3 and Sch 7 item 164, by inserting " 33-3, " in table item 5, applicable to GST returns, and net amounts, for tax periods ending on or after 22 February 2001.

S 250-10(2) amended by No 75 of 2005, No 67 of 2003, No 66 of 2003, No 54 of 2003, No 16 of 2003, No 73 of 2001, No 25 of 2001, No 91 of 2000, No 77 of 2000 and No 60 of 2000.

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Taxation Administration Act 1953

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Division 2 - Savings provisions

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37AD	shortfall interest charge on excess concessional contributions charge	5-10	Income Tax Assessment Act 1997
135Q	excess concessional contributions charge	95-20 in Schedule 1	Taxation Administration Act 1953

24D	returnable Government FHSA contributions	43	First Home Saver Accounts Act 2008
24E	returnable underpaid amounts in relation to Government FHSA contributions	47	First Home Saver Accounts Act 2008
38C	FHSA misuse tax	section 345-110	Income Tax Assessment Act 1997

39C	MRRT	50-5	Minerals Resource Rent Tax Act 2012
39D	shortfall interest charge on shortfall in MRRT	50-10	Minerals Resource Rent Tax Act 2012
136	quarterly MRRT instalment	115-25 in Schedule 1	Taxation Administration Act 1953

38A	excess concessional contributions tax	292-385	Income Tax Assessment Act 1997
38BA	amount in accordance with refunded excess concessional contributions release authority	292-420(4)(a)	Income Tax Assessment Act 1997

5	net amount, including amounts in respect of luxury car tax and wine equalisation tax	33-3, 33-5	A New Tax System (Goods and Services Tax) Act 1999
12	excess refund of GST	35-5(2)	A New Tax System (Goods and Services Tax) Act 1999
12A	GST on supplies made in settlement of claims under insurance policies	78-90	A New Tax System (Goods and Services Tax) Act 1999
12B	GST on supplies made in satisfaction of debts	105-20	A New Tax System (Goods and Services Tax) Act 1999