TAXATION ADMINISTRATION ACT 1953 (ARCHIVE)
View history note
Hide history noteThere are certain provisions of Acts that make persons liable to pay the failure to notify penalty. Subsections (4) and (5) list the provisions.
A person is only liable to pay the penalty on an amount if a provision specifies that the person is liable to pay the penalty on the amount.
8AAJ(3) [Exempt Australian government agencies]The penalty does not apply to exempt Australian government agencies.
Note:
Exempt Australian government agency is defined in subsection 995-1(1) of the Income Tax Assessment Act 1997 .
8AAJ(4) [Index of provisions]The following table is an index of the provisions in the Income Tax Assessment Act 1936 that deal with liability to the penalty.
| Liability to the penalty under the Income Tax Assessment Act 1936 | ||
| Item | Section | Topic |
| 1 | 220AAGA | payment of RPS, PAYE and PPS deductions (large remitter) |
| . | ||
| 2 | 220AAOA | payment of RPS, PAYE and PPS deductions (medium remitter) |
| . | ||
| 3 | 220AATA | payment of RPS, PAYE and PPS deductions (small remitter) |
| . | ||
| 4 | 221YHZCA | deductions from certain payments |
| . | ||
| 5 | 221YN | withholding tax |
| . | ||
| 6 | 221ZC | mining withholding tax |
| . | ||
| 7 | 221ZNA | Australian Film Industry Trust Fund accounts |
The following table is an index of the provisions of Acts other than the Income Tax Assessment Act 1936 that deal with liability to the penalty.
| Liability to the penalty under other Acts | ||
| Item | Section | Act |
| 1 | 91Z | Sales Tax Assessment Act 1992 |
| . | ||
| 2 | 95A | Sales Tax Assessment Act 1992 |
| . | ||
| 3 | 16-150 in Schedule 1 | Taxation Administration Act 1953 |
| . | ||
| 4 | 45-25 in Schedule 1 | Taxation Administration Act 1953 |
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