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 280 inserted by No 75 of 2005.

Subdiv 280-B inserted by No 75 of 2005.

S 280-110(1) amended by No 24 of 2022, s 3 and Sch 1 item 18, by substituting " , 280-102B or 280-102D " for " or 280-102B " , effective 2 April 2022 and applicable in relation to financial years starting on or after 1 July 2021.

S 280-110(1) amended by No 21 of 2015, s 3 and Sch 6 item 36, by inserting " 280-101, " , applicable in relation to the 2015-16, 2016-17 and 2017-18 income years, but not in relation to any later income years.

S 280-110(1) amended by No 96 of 2014, s 3 and Sch 1 item 81, by omitting " 280-101, " after " 280-100, " , effective 30 September 2014. For transitional provisions, see note under Pt 3-15 heading.

S 280-110(1) amended by No 82 of 2013, s 3 and Sch 3 item 26, by substituting " , 280-102A or 280-102B " for " or 280-102A " , effective 28 June 2013. For application provision, see note under Sch 1 Pt 3-20 heading.

S 280-110(1) amended by No 14 of 2012, s 3 and Sch 1 item 15, by inserting " 280-101, " effective 1 July 2012. For application and transitional provisions, see note under Part 3-15 heading.

S 280-110(1) amended by No 15 of 2007, s 3 and Sch 1 item 390, by substituting " , 280-102 or 280-102A " for " or 280-102 " , applicable to the 2007-2008 income year and later years.

S 280-110(1) amended by No 78 of 2006, s 3 and Sch 4 item 34, by inserting " or 280-102 " , applicable only in relation to returns and assessments of tax, and instalments of tax, under the Petroleum Resource Rent Tax Assessment Act 1987 for financial years that start on or after 1 July 2006.

S 280-110(2) repealed by No 81 of 2016, s 3 and Sch 10 item 92, effective 1 January 2017 and applicable to documents (however described) that the Commissioner gives on or after 1 July 2017 under taxation laws. S 280-110(2) formerly read:

280-110(2)
The notice may be included in any other notice given to you by the Commissioner.

S 280-110 inserted by No 75 of 2005.