Taxation Administration Act 1953

This section also applies to a liability if it is a liability that is specified in the column headed " Liabilities " of the following table and the liability is a liability under a provision or provisions of an Act specified in the column headed " Provision(s) " of the table:

Liabilities and provision(s)
Item	Liabilities	Provision(s)
1	additional tax	(a) section 93 or 112B of the Fringe Benefits Tax Assessment Act 1986 ; or (b) former section 163B or subsection 221YDB(1), (1AAA), (1AA) or (1ABA) or Part VII of the Income Tax Assessment Act 1936
2	administrative penalty in relation to fringe benefits tax or *tax	Part 4-25 in this Schedule
3	general interest charge	(a) former section 163AA, former section 170AA, former subsection 204(3) or former subsection 221AZMAA(1), 221AZP(1), 221YD(3) or 221YDB(3) of the Income Tax Assessment Act 1936 ; or (aa) section 5-15 in the Income Tax Assessment Act 1997 ; or (b) section 45-80 or 45-620 or subsection 45-230(2), 45-232(2), 45-235(2) or 45-235(3) in this Schedule
3A	shortfall interest charge	Division 280 in this Schedule
4	interest	section 102AAM of the Income Tax Assessment Act 1936
5	penalty	former section 163A of the Income Tax Assessment Act 1936
6	*tax	(a) section 128B of the Income Tax Assessment Act 1936 ; or (b) section 128V of the Income Tax Assessment Act 1936 ; or (c) section 4-1 of the Income Tax Assessment Act 1997 ; or (d) section 840-805 of the Income Tax Assessment Act 1997 ; or (da) section 840-905 of the Income Tax Assessment Act 1997 ; or (e) section 840-805 of the Income Tax (Transitional Provisions) Act 1997

View history note

History

S 340-10(2) amended by No 8 of 2019, s 3 and Sch 8 items 58 - 60, by substituting " former section 163B " for " section 163B " in table item 1, " former section 163AA " for " section 163AA " in table item 3 and " former section 163A " for " section 163A " in table item 5, effective 1 April 2019.

S 340-10(2) amended by No 2 of 2015, s 3 and Sch 2 item 94, by omitting " or Part VIII " after " section 93 or 112B " in table item 1, column headed " Provision(s) " , effective 25 February 2015. For saving provisions, see note under s 250-10(2) .

S 340-10(2) amended by No 110 of 2014, s 3 and Sch 5 item 138, by substituting " , former section 170AA " for " or 170AA " in table item 3, column headed " Provision(s) " , effective 16 October 2014.

S 340-10(2) amended by No 58 of 2012, s 3 and Sch 1 item 28, by inserting para (da) in table item 6, column headed " Provision(s) " , effective 21 June 2012.

S 340-10(2) amended by No 79 of 2010 , s 3 and Sch 1 items 51 and 52, by inserting " former " before " subsection 204(3) " in table item 3 and inserting para (aa) after para (a) in the cell at table item 3, column headed " Provision(s) " , effective 1 July 2010.

S 340-10(2) amended by No 32 of 2008 , s 3 and Sch 1 item 57, by substituting table item 6, applicable to fund payments made in relation to the first income year starting on or after the first 1 July after 23 June 2008 and later income years. Table item 6 formerly read:

6 ... *tax. ...

(a) section 128B of the Income Tax Assessment Act 1936

(b) section 128V of the Income Tax Assessment Act 1936 ; or

(c) section 4-1 of the Income Tax Assessment Act 1997

S 340-10(2) table amended by No 101 of 2006 , s 3 and Sch 2 item 969, by amending references to repealed inoperative provisions, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 340-10(2) (table) amended by No 75 of 2005.

S 340-10 inserted by No 67 of 2003. For application provision see note under Div 340 heading.

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