SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
History
Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).
Note: See section
3AA
.
Chapter 5
-
Administration
History
Ch 5 title inserted by
No 73 of 2006
, s 3 and Sch 5 item 44, effective 1 July 2006.
PART 5-10
-
COMMISSIONER
'
S REMEDIAL POWER
History
Pt 5-10 inserted by No 15 of 2017, s 3 and Sch 1 item 3, effective 1 March 2017.
Division 370
-
Commissioner
'
s remedial power
History
Div 370 inserted by No 15 of 2017, s 3 and Sch 1 item 3, effective 1 March 2017.
Subdivision 370-A
-
Commissioner
'
s remedial power
History
Subdiv 370-A inserted by No 15 of 2017, s 3 and Sch 1 item 3, effective 1 March 2017. No 15 of 2017, s 3 and Sch 1 item 4 contains the following provision:
4 Review of Subdivision 370-A in Schedule 1 to the
Taxation Administration Act 1953
(1)
During the 2 years starting on the third anniversary of the commencement of this item, the Minister may cause to be undertaken a review of the operation of Subdivision
370-A
in Schedule
1
to the
Taxation Administration Act 1953
.
(2)
The persons undertaking the review must give to the Minister a written report of the review.
(3)
The Minister must cause a copy of the report to be laid before each House of the Parliament within 15 sitting days of that House after the report is given to the Minister.
SECTION 370-15
REPEAL OF DETERMINATIONS
370-15(1)
The Commissioner may, by legislative instrument, repeal a determination made under section
370-5
.
370-15(2)
A legislative instrument made under subsection (1) of this section may make an application, saving or transitional provision relating to the repeal.
370-15(3)
Subsection
33(3)
of the
Acts Interpretation Act 1901
does not apply in relation to the repeal, rescission or revocation of a determination made under section
370-5
in this Schedule (but does apply in relation to the amendment or variation of such a determination).
History
S 370-15 inserted by No 15 of 2017, s 3 and Sch 1 item 3, effective 1 March 2017.