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.

Part 4-50 inserted by No 67 of 2003.

Div 342 inserted by No 56 of 2010, s 3 and Sch 6 item 13. No 56 of 2010, s 3 and Sch 6 item 14 contains the following application provision:

14 Application provision  
(1)
Division 342 in Schedule 1 applies in relation to:

(a) proceedings started, or proposed to be started, on or after 3 June 2010; and

(b) proceedings started, and not ended, before 3 June 2010.

That Division applies whether the liability was incurred before, on or after 3 June 2010.

(2)
For the purposes of paragraph (1)(b), proceedings are taken not to have ended before that commencement if any appeal relating to the proceedings has not ended, or a period for lodging an appeal relating to the proceedings has not ended, before 3 June 2010.

S 342-1 inserted by No 56 of 2010, s 3 and Sch 6 item 13, effective 3 June 2010. For application provision, see note under Div 342 heading.