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-B - Miscellaneous  

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Subdiv 392-B 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 392-15  

392-15   APPLICATION OF CERTAIN PROVISIONS OF DIVISION 83A OF THE INCOME TAX ASSESSMENT ACT 1997  

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The following provisions of the Income Tax Assessment Act 1997 have effect for the purposes of this Division in the same way as they have for the purposes of Division 83A of that Act:

(a) section 83A-130 (about takeovers and restructures);

(b) section 83A-305 (about associates);

(c) section 83A-315 (about market values and discounts);

(d) section 83A-320 (about trusts);

(e) section 83A-325 (about relationships similar to employment);

(f) section 83A-335 (about stapled securities);

(g) section 83A-340 (about indeterminate rights).

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S 392-15 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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