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 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS  

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Pt 5-25 heading substituted by No 162 of 2015, s 3 and Sch 4 item 16, effective 30 November 2015. The heading formerly read:

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS

Pt 5-25 inserted by No 91 of 2000.

Division 384 - Education directions  

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Div 384 inserted by No 8 of 2019, s 3 and Sch 1 item 4, effective 1 April 2019 and applicable in relation to a failure referred to in subsection 384-10(1) in that Schedule that occurs on or after 1 July 2018 (including a failure to pay an amount that became payable before that day, and remains payable on or after that day).

SECTION 384-17   COMPLIANCE WITH SUPERANNUATION GUARANTEE EDUCATION DIRECTIONS  

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384-17(1)    
If you are given a *superannuation guarantee education direction, you must comply with it within the period specified in the direction.

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Failure to comply with this subsection is an offence against section 8C .

384-17(2)    
You are liable to an administrative penalty of 5 penalty units if you contravene subsection (1) .

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Division 298 contains machinery provisions for administrative penalties.

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S 384-17 inserted by No 84 of 2022, s 3 and Sch 1 item 10, effective 1 January 2023.

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