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 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 392 - Employee share scheme reporting  

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Div 392 inserted by No 133 of 2009, s 3 and Sch 1 item 5, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and 83A-5(2) of the Income Tax (Transitional Provisions) Act 1997 .

Subdivision 392-A - Statements  

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Subdiv 392-A inserted by No 133 of 2009, s 3 and Sch 1 item 5, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and 83A-5(2) of the Income Tax (Transitional Provisions) Act 1997 .

SECTION 392-10   CHANGE OR OMISSION IN INFORMATION GIVEN TO THE COMMISSIONER  

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392-10(1)    
If the provider becomes aware of a material change or material omission in any information given to the individual or the Commissioner under this Division, the provider must:

(a) tell the individual or the Commissioner, as applicable, of the change in the *approved form; or

(b) give the omitted information to the individual or the Commissioner, as applicable, in the approved form.

392-10(2)    
Information required by subsection (1) must be given no later than 30 days after the provider becomes aware of the change or omission.

Note 1:

Section 388-55 allows the Commissioner to defer the time for giving an approved form.

Note 2:

Section 286-75 provides an administrative penalty for breach of this section.

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S 392-10 inserted by No 133 of 2009, s 3 and Sch 1 item 5, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and 83A-5(2) of the Income Tax (Transitional Provisions) Act 1997 .

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