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 4 - Generic assessment, collection and recovery rules  

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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  

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Pt 4-15 inserted by No 179 of 1999.

Division 265 - Other matters  

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Div 265 inserted by No 179 of 1999.

Subdivision 265-C - Direction to pay superannuation guarantee charge  

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Subdiv 265-C inserted by No 8 of 2019, s 3 and Sch 1 item 1, effective 1 April 2019 and applicable in relation to an amount referred to in paragraph 265-90(1)(a) in that Schedule, or an amount of an estimate referred to in paragraph 265-90(1)(b) in that Schedule, that first becomes payable on or after 1 July 2018.

Guide to Subdivision 265-C

SECTION 265-110  

265-110   TAXATION OBJECTION  

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If you are dissatisfied with a decision of the Commissioner to give you a direction under subsection 265-90(1) , you may, at any time before the end of the period specified in the direction under paragraph 265-90(3)(c) , object against the decision in the manner set out in Part IVC .

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S 265-110 inserted by No 8 of 2019, s 3 and Sch 1 item 1, effective 1 April 2019 and applicable in relation to an amount referred to in paragraph 265-90(1)(a) in that Schedule, or an amount of an estimate referred to in paragraph 265-90(1)(b) in that Schedule, that first becomes payable on or after 1 July 2018.

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