Taxation Administration Act 1953

S 288-90 repealed by No 81 of 2016, s 3 and Sch 10 item 42, effective 1 July 2018. For application provisions, see note under Div 131 heading. S 288-90 formerly read:

SECTION 288-90 FAILING TO GIVE RELEASE AUTHORITY FOR EXCESS NON-CONCESSIONAL CONTRIBUTIONS TAX  
288-90
A person to whom the Commissioner has given a release authority in accordance with subsection 292-405(1) of the Income Tax Assessment Act 1997 and who fails to comply with subsection 292-410(2) of that Act in relation to the release authority is liable to an administrative penalty of 20 penalty units.

S 288-90 amended by No 21 of 2015, s 3 and Sch 1 item 47, by substituting " subsection 292-405(1) " for " paragraph 292-405(1)(b) " , applicable in relation to non-concessional contributions for the 2013-14 financial year and later financial years.

S 288-90 inserted by No 9 of 2007 , s 3 and Sch 1 item 23, applicable to the 2007-2008 financial year and later years.