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 295 - Miscellaneous civil penalties  

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Div 295 inserted by No 82 of 2018, s 3 and Sch 1 item 4, effective 25 August 2018.

Subdivision 295-B - Civil penalty for possession of tobacco without relevant documentation  

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Subdiv 295-B inserted by No 82 of 2018, s 3 and Sch 1 item 4, effective 25 August 2018.

Guide to Subdivision 295-B

SECTION 295-80   THINGS TREATED AS TOBACCO  

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295-80(1)    
For the purposes of this Division, treat as tobacco any thing (including moisture) added to the tobacco leaf during manufacturing or processing.

295-80(2)    
To avoid doubt, for the purposes of this Division:

(a) treat tobacco seed, tobacco plant (whether or not in the ground) and tobacco leaf as tobacco; and

(b) treat cigars, cigarettes and snuff as tobacco.

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S 295-80 inserted by No 82 of 2018, s 3 and Sch 1 item 4, applicable to possession of a thing on or after 25 August 2018.

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