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 4-25 - CHARGES AND PENALTIES  

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Pt 4-25 heading substituted by No 32 of 2006 , s 3 and Sch 3 item 11, applicable in relation to conduct engaged in on or after 6 April 2006. The heading formerly read:

PART 4-25 - CHARGES AND ADMINISTRATIVE PENALTIES FOR FAILING TO MEET OBLIGATIONS

Pt 4-25 (heading) substituted by No 101 of 2004.

Pt 4-25 inserted by No 179 of 1999.

Division 284 - Administrative penalties for statements, unarguable positions and schemes  

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Div 284 inserted by No 91 of 2000.

Subdivision 284-C - Penalties relating to schemes  

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Guide to Subdivision 284-C

SECTION 284-140   WHAT THIS SUBDIVISION IS ABOUT  

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You are liable to an administrative penalty if you attempt to reduce your tax-related liabilities or increase your credits through a scheme.

This Subdivision sets out when the penalties apply and how the amounts of the penalties are calculated.

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S 284-140 inserted by No 91 of 2000.

TABLE OF SECTIONS

TABLE OF SECTIONS

Operative provisions
284-145	Liability to penalty
284-150	Scheme benefits and scheme shortfall amounts
284-155	Amount of penalty
284-160	Base penalty amount : schemes
284-165	Exception - threshold for penalty arising from cross-border transfer pricing

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