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 288 heading substituted by No 91 of 2000.

Div 288 inserted by No 179 of 1999.

S 288-75 substituted by No 126 of 2009, s 3 and Sch 1 item 19, effective 9 June 2010, and applicable to the 2009/10 income year and later income years. S 288-75 formerly read:

SECTION 288-75 ADMINISTRATIVE PENALTY FOR A COPYRIGHT COLLECTING SOCIETY  
288-75
A *copyright collecting society is liable to an administrative penalty of 20 penalty units if the society fails to give a notice to a *member as required by section 410-5 of the Income Tax Assessment Act 1997 .

Note:

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

S 288-75 inserted by No 23 of 2005.