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 4-25 - CHARGES AND PENALTIES  

Division 298 - Machinery provisions for penalties  

Subdivision 298-A - Administrative penalties  

SECTION 298-5   298-5   SCOPE OF SUBDIVISION  


This Subdivision applies if:


(a) an administrative penalty is imposed on an entity by another Division in this Part; or


(b) a penalty is imposed on an entity by Subdivision 162-D of the *GST Act; or


(c) an administrative penalty is imposed on an entity by a provision of Subdivision 12-H , 14-D or 14-E , Division 16 or section 384-15 , 420-5 or 426-120 in this Schedule; or


(d) an administrative penalty is imposed on an entity by section 166 of the Superannuation Industry (Supervision) Act 1993 .




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