Taxation Administration Act 1953

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

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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 2 - Collection, recovery and administration of income tax  

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

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 14 - Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner  

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Div 14 heading substituted by No 23 of 2018, s 3 and Sch 5 item 12, effective 1 April 2018. For application provisions, see note under Subdiv 14-E heading. The heading formerly read:

Division 14 - Non-cash benefits, and accruing gains, for which amounts must be paid to the Commissioner

Div 14 heading substituted by No 101 of 2006 , s 3 and Sch 2 item 951, effective 14 September 2006. The heading formerly read: " Non-cash benefits for which amounts must be paid to the Commissioner " .

Div 14 applies to a non-cash benefit provided on or after 1 July 2000.

Subdivision 14-A - Non-cash benefits  

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Subdiv 14-A heading inserted by No 101 of 2006 , s 3 and Sch 2 item 952, effective 14 September 2006.

SECTION 14-1  

14-1   OBJECT OF THIS SUBDIVISION  

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The object of this Subdivision is:

(a) to put entities that provide *non-cash benefits, and entities that receive them, in a position similar to their position under Division 12 if payments of money had been made instead of the non-cash benefits being provided; and

(b) in that way, to prevent entities from avoiding their obligations under Division 12 by providing non-cash benefits.

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S 14-1 amended by No 101 of 2006 , s 3 and Sch 2 item 954, by substituting " this Subdivision " for " this Division " , effective 14 September 2006. For application and saving provisions see the CCH Australian Income Tax Legislation archive .

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