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 5 - Administration  

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Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

PART 5-1 - THE AUSTRALIAN TAXATION OFFICE  

Division 352 - Commissioner ' s reporting obligations  

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Div 352 heading substituted by No 89 of 2016, s 3 and Sch 3 item 1, effective 2 December 2016. The heading formerly read:

Division 352 - Accountability of the Commissioner

Div 352 inserted by No 73 of 2006 , s 3 and Sch 5 item 45, effective 1 July 2006.

Guide to Division 352  

SECTION 352-1   WHAT THIS DIVISION IS ABOUT  

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This Division requires the Commissioner to prepare annual reports on the working of the indirect tax laws and on working holiday makers.

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S 352-1 amended by No 89 of 2016, s 3 and Sch 3 item 2, by substituting " annual reports on the working of the indirect tax laws and on working holiday makers " for " an annual report on the working of the indirect tax laws " , effective 2 December 2016.

S 352-1 amended by No 96 of 2014, s 3 and Sch 1 item 93, by omitting " and the MRRT law " after " indirect tax laws " , effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading.

S 352-1 amended by No 14 of 2012, s 3 and Sch 1 item 26, by inserting " and the MRRT law " , effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

S 352-1 inserted by No 73 of 2006 , s 3 and Sch 5 item 45, effective 1 July 2006.

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