Taxation Administration Act 1953
Hide history note
View history noteSch 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 rulesCh 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.
Pt 4-30 inserted by No 82 of 2018, s 3 and Sch 1 item 6, effective 25 August 2018.
Div 308 inserted by No 82 of 2018, s 3 and Sch 1 item 6, effective 25 August 2018.
Subdiv 308-E inserted by No 82 of 2018, s 3 and Sch 1 item 6, effective 25 August 2018.
SECTION 308-500 WHAT THIS SUBDIVISION IS ABOUT
This Subdivision sets out various miscellaneous rules that relate to the offences in other provisions of this Division, including rules that treat certain things as tobacco and certain matters as possession.
S 308-500 inserted by No 82 of 2018, s 3 and Sch 1 item 6, effective 25 August 2018.
| 308-505 | Things treated as tobacco |
| 308-510 | Matters treated as possession |
| 308-515 | Where excise duty or customs duty is treated as not payable for the purpose of the reasonable suspicion offences |
| 308-520 | Section 8ZD does not apply to this Division |
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
