Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesA tax-related liability is a pecuniary liability to the Commonwealth arising directly under a *taxation law (including a liability the amount of which is not yet due and payable).
Note 1:
See section 250-10 for an index of tax-related liabilities.
Note 2:
A taxation law, or a provision of it, may be excluded from being applied to this Part. See section 265-65 .
255-1(2)
A civil penalty under Division 290 of this Schedule or Part 5 of the Tax Agent Services Act 2009 is not a tax-related liability .
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