Taxation Administration Act 1953

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

View history reference

 View history note

 Hide history note

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 2 - Collection, recovery and administration of income tax  

View history reference

 View history note

 Hide history note

History

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  

View history reference

 View history note

 Hide history note

History

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-C - Shares and rights under employee share schemes  

View history reference

 View history note

 Hide history note

History

Subdiv 14-C inserted by No 133 of 2009, s 3 and Sch 1 item 2, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and 83A-5(2) of the Income Tax (Transitional Provisions) Act 1997 .

SECTION 14-170  

14-170   APPLICATION OF RULES IN DIVISION 18  

View history reference

These provisions:

(a) subsection 18-15(1) (about credits for amounts withheld from withholding payments); and

(b) sections 18-65 and 18-70 (about refunds of amounts withheld in error);

apply as if any of the *TFN withholding tax (ESS) that has been paid were an amount withheld under section 12-35 from a *withholding payment made to the individual and covered by that section.

 View history note

 Hide history note

History

S 14-170 inserted by No 133 of 2009, s 3 and Sch 1 item 2, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and 83A-5(2) of the Income Tax (Transitional Provisions) Act 1997 .

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.