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 298 - Machinery provisions for penalties  

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Div 298 heading substituted by No 32 of 2006 , s 3 and Sch 3 item 14, applicable in relation to conduct engaged in on or after 6 April 2006. The heading formerly read:

Machinery provisions for administrative penalties

Div 298 (heading) substituted by No 101 of 2004.

Div 298 inserted by No 179 of 1999.

Subdivision 298-B - Civil penalties  

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Subdiv 298-B inserted by No 32 of 2006 , s 3 and Sch 3 item 2, applicable in relation to conduct engaged in on or after 6 April 2006.

SECTION 298-100  

298-100   CRIMINAL PROCEEDINGS AFTER CIVIL PROCEEDINGS  

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Criminal proceedings may be started against an entity for conduct that is substantially the same as conduct in relation to which a civil penalty order under the civil penalty provisions could be made regardless of whether a civil penalty order has been made against the entity.

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S 298-100 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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