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 4-15 inserted by No 179 of 1999.

Div 268 heading substituted by No 6 of 2020, s 3 and Sch 3 item 2, applicable in relation to: (a) net amounts and assessed net amounts for tax periods that start on or after 1 April 2020; and (b) GST instalments for GST instalment quarters that start on or after 1 April 2020. The heading formerly read:

Division 268 - Estimates and recovery of PAYG withholding liabilities and superannuation guarantee charge

Div 268 inserted by No 79 of 2010 , s 3 and Sch 1 item 10, effective 1 July 2010.

Subdiv 268-A inserted by No 79 of 2010 , s 3 and Sch 1 item 10, effective 1 July 2010.

S 268-5 amended by No 6 of 2020, s 3 and Sch 3 item 5, by inserting para (c), applicable in relation to: (a) net amounts and assessed net amounts for tax periods that start on or after 1 April 2020; and (b) GST instalments for GST instalment quarters that start on or after 1 April 2020.

S 268-5 substituted by No 99 of 2012, s 3 and Sch 1 item 40, applicable to a company ' s liability to pay superannuation guarantee charge for a quarter if the day by which the company must lodge a superannuation guarantee statement for the quarter occurs on or after 30 June 2012. S 268-5 formerly read:

SECTION 268-5 OBJECT OF DIVISION  
268-5
The object of this Division is to enable the Commissioner to take prompt and effective action to recover amounts not paid as required by Part 2-5 (Pay as you go (PAYG) withholding).

S 268-5 inserted by No 79 of 2010 , s 3 and Sch 1 item 10, effective 1 July 2010.