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 290 - Promotion and implementation of schemes  

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Div 290 inserted by No 32 of 2006 , s 3 and Sch 3 item 1, applicable in relation to conduct engaged in on or after 6 April 2006.

Subdivision 290-C - Injunctions  

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Subdiv 290-C inserted by No 32 of 2006 , s 3 and Sch 3 item 1, applicable in relation to conduct engaged in on or after 6 April 2006.

SECTION 290-135  

290-135   DELAY IN MAKING RULING  

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If:

(a)    

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an entity applied in writing to the Commissioner for a *public ruling, *private ruling or *oral ruling in relation to a *scheme; and

(b)    the Commissioner has neither made the ruling nor told the entity in writing that the Commissioner has declined to make the ruling;

the Commissioner must not make an application under section 290-125 in relation to conduct or proposed conduct by an entity in relation to the scheme until the Commissioner makes the ruling or tells the entity in writing that the Commissioner has declined to make the ruling.

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S 290-135 amended by No 37 of 2024, s 3 and Sch 1 item 34, by substituting " *public ruling, *private ruling or *oral ruling " for " *product ruling " in para (a), applicable in relation to conduct engaged in on or after 1 July 2024.

S 290-135 inserted by No 32 of 2006 , s 3 and Sch 3 item 1, applicable in relation to conduct engaged in on or after 6 April 2006.

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