Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

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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 4-90 - EVIDENCE  

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Pt 4-90 inserted by No 39 of 2012, s 3 and Sch 1 item 2, effective 1 July 2012. For application provision see note under Part 4-1 heading.

Division 350 - Evidence  

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Div 350 inserted by No 39 of 2012, s 3 and Sch 1 item 2, effective 1 July 2012. For application provision see note under Part 4-1 heading.

Guide to Division 350  

SECTION 350-1   WHAT THIS DIVISION IS ABOUT  

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The rules in this Division deal with the evidentiary effect of official tax documents for the purposes of taxation laws.

This Division also deals with procedural and evidentiary matters relating to proceedings to recover an amount of a tax-related liability.

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S 350-1 amended by No 64 of 2020, s 3 and Sch 3 item 142, by inserting " This Division also deals with procedural and evidentiary matters relating to proceedings to recover an amount of a tax-related liability. " , effective 1 July 2020.

S 350-1 amended by No 2 of 2015, s 3 and Sch 2 item 9, by omitting " certain " before " taxation laws " , effective 25 February 2015.

S 350-1 inserted by No 39 of 2012, s 3 and Sch 1 item 2, effective 1 July 2012. For application provision see note under Part 4-1 heading.

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