Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

Division 268 - Estimates  

Subdivision 268-A - Object  

SECTION 268-5   268-5   OBJECT OF DIVISION  


The object of this Division is to enable the Commissioner to take prompt and effective action to recover:


(a) amounts not paid as required by Part 2-5 (Pay as you go (PAYG) withholding); or


(b) unpaid superannuation guarantee charge that has not been assessed; or


(c) *net amounts under the *GST Act.




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