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 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 268 - Estimates  

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Div 268 heading substituted by No 6 of 2020, s 3 and Sch 3 item 2, applicable in relation to: (a) net amounts and assessed net amounts for tax periods that start on or after 1 April 2020; and (b) GST instalments for GST instalment quarters that start on or after 1 April 2020. The heading formerly read:

Division 268 - Estimates and recovery of PAYG withholding liabilities and superannuation guarantee charge

Div 268 inserted by No 79 of 2010 , s 3 and Sch 1 item 10, effective 1 July 2010.

Subdivision 268-D - Reducing and revoking estimates  

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Subdiv 268-D inserted by No 79 of 2010 , s 3 and Sch 1 item 10, effective 1 July 2010.

SECTION 268-70  

268-70   CONSEQUENCES OF REDUCTION OR REVOCATION - UNDERLYING LIABILITY  

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Reduction of the amount of the estimate, or revocation of the estimate, does not affect the Commissioner ' s rights or remedies in relation to the underlying liability (except to the extent that this Division expressly provides otherwise).

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S 268-70 inserted by No 79 of 2010 , s 3 and Sch 1 item 10, effective 1 July 2010.

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