Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

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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 3 - Collection, recovery and administration of other taxes  

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Ch 3 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

PART 3-17 - LAMINARIA AND CORALLINA DECOMMISSIONING LEVY  

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Pt 3-17 inserted by No 24 of 2022, s 3 and Sch 1 item 11, effective 2 April 2022 and applicable in relation to financial years starting on or after 1 July 2021.

Division 125 - General provisions relating to Laminaria and Corallina decommissioning levy  

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Div 125 inserted by No 24 of 2022, s 3 and Sch 1 item 11, effective 2 April 2022 and applicable in relation to financial years starting on or after 1 July 2021.

SECTION 125-5   RETURNS  

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125-5(1)    
You must give the Commissioner a return relating to *Laminaria and Corallina decommissioning levy in the *approved form if you are a leviable entity (within the meaning of the Offshore Petroleum (Laminaria and Corallina Decommissioning Cost Recovery Levy) Act 2022 ) for a financial year that is a levy year (within the meaning of that Act).

Note:

You are required to give the Commissioner a return in accordance with this subsection even if the amount of that levy you are liable to pay is nil.

125-5(2)    
The return must be given within 6 months after the end of the financial year.

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History

S 125-5 inserted by No 24 of 2022, s 3 and Sch 1 item 11, effective 2 April 2022 and applicable in relation to financial years starting on or after 1 July 2021.

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