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 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.

Pt 2-10 applies to the 2000/2001 income year and later income years. If the Commissioner gives an entity an instalment rate before the start of the 2000/2001 income year, s 45-50 applies as if the rate had been given on the first day of that income year.

S 45-340 amended by No 61 of 2023, s 3 and Sch 1 item 144, by substituting " AASL " for " TSL " in method statement, step 3AC, effective 1 January 2024. For transitional provisions, see note under s 11-1 .

S 45-340 amended by No 8 of 2022, s 3 and Sch 6 item 23, by substituting " , 2021-22 or 2022-23 " for " or 2021-22 " in para (db) of step 1 of the method statement, effective 1 April 2022.

S 45-340 amended by No 92 of 2020, s 3 and Sch 2 item 36, by inserting para (db) in step 1 of the method statement, effective 1 January 2021.

S 45-340 amended by No 92 of 2020, s 3 and Sch 1 item 22, by repealing para (f) in step 1 of method statement, effective 15 October 2020 and applicable in relation to assessments for the 2020-21 income year or a later income year. Para (f) formerly read:

(f) section 159N of the Income Tax Assessment Act 1936 (the tax offset for certain low income earners); or

S 45-340 amended by No 49 of 2019, s 3 and Sch 4 item 108, by repealing para (b) in step 1 of method statement, effective 1 July 2019. Para (b) formerly read:

(b) Subdivision 61-IA of the Income Tax Assessment Act 1997 (the child care tax offset); or

S 45-340 amended by No 116 of 2018, s 3 and Sch 1 items 55 and 56, by inserting step 3AAA of the method statement and " 3AAA, " in step 4 of the method statement, effective 1 July 2019.

S 45-340 amended by No 47 of 2018, s 3 and Sch 1 item 8, by inserting para (aa) in step 1 of the method statement, effective 1 July 2018.

S 45-340 amended by No 15 of 2018, s 3 and Sch 1 item 27, by substituting " junior minerals exploration incentive " for " exploration development incentive " in para (h) in step 1 of the method statement, effective 1 April 2018. For application and transitional provisions, see note under s 3F .

S 45-340 amended by No 54 of 2016, s 3 and Sch 1 item 15, by inserting para (ga) in step 1 of the method statement, applicable in relation to equity interests issued on or after 1 July 2016.

S 45-340 amended by No 169 of 2015, s 3 and Sch 1 items 95 and 96, by inserting steps 3AA and 3AB of the method statement and " 3AA, 3AB, " in step 4 of the method statement, effective 1 January 2016.

S 45-340 amended by No 21 of 2015, s 3 and Sch 6 items 27 and 28, by inserting " ; or " at the end of para (g) and inserting para (h) in step 1 of the method statement, applicable in relation to the 2015-16, 2016-17 and 2017-18 income years, but not in relation to any later income years.

S 45-340 amended by No 20 of 2015, s 3 and Sch 1 item 4, by repealing para (d) in step 1 of method statement, applicable to assessments for the 2014-15 income year and later income years. Para (d) formerly read:

(d) Subdivision 61-K of the Income Tax Assessment Act 1997 (the mature age worker tax offset); or

S 45-340 amended by No 109 of 2014, s 3 and Sch 10 item 18, by repealing para (db) in step 1 of method statement, effective 17 October 2014. Para (db) formerly read:

(db) Subdivision 61-M of the Income Tax Assessment Act 1997 (the education expenses tax offset); or

S 45-340 amended by No 96 of 2014, s 3 and Sch 2 item 41, by repealing para (dc) in step 1 of method statement, effective 30 September 2014 and applicable to assessments for the income year before the income year in which this Schedule commences, for the income year in which this Schedule commences and for later income years. No 96 of 2014, s 3 and Sch 2 item 43 contains the following transitional and saving provision:

43 Making and amending assessments, and doing other things, in relation to past matters  
43(1)
Even though a part of an Act is repealed or amended by this Schedule, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislation Act 2003 ):
(a) making or amending an assessment (including under a provision that is itself repealed or amended);
(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);

in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

43(2)
This item does not limit the operation of the Acts Interpretation Act 1901 .

Para (dc) formerly read:

(dc) Division 160 of the Income Tax Assessment Act 1997 (the loss carry back tax offset);

S 45-340 amended by No 82 of 2014, s 3 and Sch 1 items 19 and 20, by inserting step 3AC of the method statement and substituting " , 3AC and 3A " for " and 3A " in step 4 of the method statement, effective 18 July 2014.

S 45-340 amended by No 88 of 2013, s 3 and Sch 6 item 66, by inserting para (dc) into step 1 of the method statement, effective 29 June 2013.

S 45-340 amended by No 23 of 2012, s 3 and Sch 1 item 9, by repealing para (c) in step 1 of method statement, applicable in relation to the 2012-13 income year and later income years. Para (c) formerly read:

(c) Subdivision 61-J of the Income Tax Assessment Act 1997 (the 25% entrepreneurs ' tax offset); or

S 45-340 amended by No 12 of 2012, s 3 and Sch 6 item 249, by omitting " , and reduced by what would have been your *FTB amount (if any) for the *base year if your taxable income for the base year had been your *adjusted taxable income, or your *adjusted withholding income, for that year " after " added together " from step 4 of method statement, applicable to a base year that is: (a) the 2009-10 income year; or (b) a later income year.

S 45-340 amended by No 12 of 2012, s 3 and Sch 6 item 242, by substituting " *Medicare levy " for " Medicare levy " (first occurring) in step 2 of method statement, applicable to income years starting on or after 1 July 2008.

S 45-340 amended by No 56 of 2010, s 3 and Sch 6 item 35, by substituting " an *accumulated HELP debt " for " an accumulated HEC debt under the Higher Education Funding Act 1988 , or an *accumulated HELP debt under the Higher Education Support Act 2003 , " in step 3 of the method statement, effective 3 June 2010.

S 45-340 amended by No 141 of 2008, s 3 and Sch 1 item 8, by inserting para (db) in Step 1, applicable to the 2008-2009 income year and later years.

S 45-340 amended by No 32 of 2007, s 3 and Sch 3 item 17, by substituting " Subdivision 61-G " for " Subdivision 61-H " in step 1, effective 1 July 2007.

S 45-340 amended by No 15 of 2007, s 3 and Sch 1 item 381, by substituting " section 290-230 of the Income Tax Assessment Act 1997 " for " section 159T of the Income Tax Assessment Act 1936 " in para (g) step 1 of the method statement, applicable to the 2007-2008 income year and later years.

S 45-340 amended by No 80 of 2006 , s 3 and Sch 6 item 10, by inserting para (da) in the method statement, effective 30 June 2006.

S 45-340 amended by No 160 of 2005, No 77 of 2005, No 41 of 2005, No 150 of 2003, No 107 of 2003, No 44 of 2000. No 107 of 2003 contains the following application provision: