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 4 - Generic assessment, collection and recovery rules  

View history reference

 View history note

 Hide history note

History

Ch 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

 View history note

 Hide history note

History

Pt 4-15 inserted by No 179 of 1999.

Division 255 - General rules about collection and recovery  

View history reference

 View history note

 Hide history note

History

Div 255 inserted by No 179 of 1999.

Subdivision 255-B - Commissioner ' s power to vary payment time  

View history reference

 View history note

 Hide history note

History

Subdiv 255-B inserted by No 179 of 1999 (as amended by No 44 of 2000).

SECTION 255-20   TO BRING FORWARD THE PAYMENT TIME IN CERTAIN CASES  

View history reference

255-20(1)    
If the Commissioner reasonably believes that you may leave Australia before the time at which an amount of a *tax-related liability becomes due and payable by you, the Commissioner may bring that time forward. If the Commissioner does so, that time is varied accordingly.

Note:

General interest charge or any other relevant penalty, if applicable for any unpaid amount of the liability, will begin to accrue from the time as varied. See, for example, paragraph 5-15(a) of the Income Tax Assessment Act 1997 .

 View history note

 Hide history note

History

S 255-20(1) amended by No 79 of 2010 , s 3 and Sch 1 item 48, by substituting " paragraph 5-15(a) of the Income Tax Assessment Act 1997 " for " paragraph 204(3)(a) of the Income Tax Assessment Act 1936 " in the note, effective 1 July 2010.

255-20(2)    
The Commissioner must do so by written notice given to you.

 View history note

 Hide history note

History

S 255-20 inserted by No 179 of 1999 (as amended by No 44 of 2000).

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.