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Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)
- Front Matter
- PART 1 PRELIMINARY
- 1 Short title
- 2 Commencement
- PART 2 AMENDMENT OF THE TAXATION ADMINISTRATION ACT 1953
- 3 Principal Act
- 4 After Part IVA
- 5 General interpretation provisions
- 6 Ineligible income tax remission decisions
- 7 After section 14ZV
- 8 When taxation objections are to be made
- 9 Commissioner to consider applications for extension of time
- 10 Commissioner to decide taxation objections
- 11 After section 15
- 12 Application of Part IVAAA
- 13 Application of Part IVAA
- 14 Other applications
- PART 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
- 15 Principal Act
- 16 Losses and outgoings
- 17 Before section 160ARX
- 18 Section 160AS
- 19 Reliance by Commissioner on returns and statements
- 20 Amendment of assessments
- 21 Payment of interest by taxpayer where assessment amended
- 22 After section 170B
- 23 Penalty for unpaid tax
- 24 After section 207
- 25 After section 214
- 26 Before section 222
- 27 Penalty for false or misleading statements
- 28 Penalty tax where certain anti-avoidance provisions apply
- 29 Penalty tax where Division 13 of Part III applies
- 30 Penalty tax where Part IVA applies
- 31 After section 226
- 32 Negligence of registered tax agents etc.
- 33 Other amendments
- 34 Application
- PART 4 AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
- 35 Principal Act
- 36 After section 74
- PART 5 AMENDMENT OF THE TAXATION (INTEREST ON UNDERPAYMENTS) ACT 1986
- 37 Principal Act
- 38 Imposition of interest charge
- SCHEDULE 1 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 TO REMOVE REQUIREMENTS TO LODGE ELECTIONS
- * Subsection 26AAC(4E)
- * Subsection 26AAC(8B)
- * Subsection 26AAC(15A)
- * Subsection 26AAC(15B)
- * Subsection 26B(5)
- * Subsection 26BA(8)
- * Paragraph 34(2)(a)
- * Subsection 34(2A)
- * Subsection 36(7)
- * Subsection 36AAA(4)
- * Subsection 36AAA(14)
- * Subsection 36AA(6)
- * Subsection 51AE(9)
- * Subsection 56(1AB)
- * Subsection 57AK(9)
- * Subsection 57AM(32)
- * Subsection 79E(6)
- * Subsection 79E(7)
- * Subsection 80(2C)
- * Subsection 80(2D)
- * Subsection 82KY(1)
- * Subsection 88(6)
- * Subsection 102AAX(4)
- * Subsection 116D(1)
- * Subsection 116D(2)
- * Section 122M
- * Subsection 123BB(2)
- * Subsections 122D(4), 122DB(4), 122DD(4), 122DF(4), 122DG(6A), 122J(4BA), 122JE(6) and 122JF(3)
- * Subsection 122H(1)
- * Subsection 122H(2)
- * Subsection 124ADH(1)
- * Subsection 124ADH(2)
- * Subsection 124AG(1)
- * Subsection 124AG(2)
- * Subsection 124AG(3)
- * Subsection 124AH(4AA)
- * Subsection 124AH(4AB)
- * Subsection 124UA(3)
- * Subsection 124ZAE(2)
- * Paragraphs 148(6)(a) and (b)
- * Paragraph 148(6)(c)
- * Subsections 159GZS(5), 159GZT(7), 159GZU(5), 159GZV(5) and 159GZW(5)
- * Subsection 160M(11C)
- * Subsection 160ZSA(2)
- * Subsections 160ZZQ(5A), 160ZZQ(5B) and 160ZZQ(11A)
- * Subsection 275B(5)
- * Subsection 279(6)
- * Subsection 290A(3)
- * Subparagraph 401(3)(d)(i)
- * Subsection 401(4)
- * Subparagraph 461(3)(c)(i)
- * Subsection 461(4)
- SCHEDULE 2 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 RELATING TO NOTICES AND REQUESTS
- * Paragraph 36A(2)(d)
- * Subsection 36A(3)
- * Subsection 37(2)
- * After subsection 37(2)
- * Subsection 59(2A)
- * Subsection 59(2D)
- * Paragraph 80G(6)(c)
- * After subsection 80G(6)
- * Subsections 80G(7) and (8)
- * Subsection 80G(13)
- * Subsection 80G(16)
- * Subsection 83A(2)
- * Subsection 83A(3)
- * Subsection 122B(1)
- * Subsection 122B(2)
- * Subsection 122B(4)
- * Subsection 122B(5)
- * Subsection 124AB(1)
- * Subsection 124AB(3)
- * Subsection 124AB(5)
- * Subsection 124ABA(2)
- * Subsection 124ABA(3)
- * Paragraph 124ABA(3)(a)
- * Paragraph 124ABA(3)(b)
- * Paragraph 124ABA(3)(c)
- * Paragraph 160AFE(1D)(c)
- * Subsection 160AFE(1D)
- * After subsection 160AFE(1D)
- * Paragraph 160ZP(7)(c)
- * After subsection 160ZP(7)
- * Subsection 160ZP(7A)
- * Paragraph 160ZP(7A)(a)
- * Paragraph 160ZP(7A)(b)
- * Subsection 160ZP(7B)
- * Subsection 160ZP(8)
- * Subsection 160ZP(9)
- * Subsection 160ZP(10)
- * Paragraph 160ZP(13)(a)
- * Subsection 274(7)
- * Subsection 274(8)
- * Subsection 274(9)
- SCHEDULE 3 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 RELATING TO INTEREST
- * Subsection 102AAM(14)
- * Subsection 160ARW(1)
- * Subsection 160ARW(2)
- * Subsection 160ARW(3)
- * Subsection 172(1)
- * Subsections 172(2), 208(2), 209(2), 214(2) and 215(6)
- * Subsection 218(6B) (paragraph (ba) of the definition of 'tax')
- * Subsection 218(6B) (subparagraph (c)(iv) of the definition of 'tax')
- * Subsection 220(5)
- * Subsections 221AK(3) and 221YA(2)
- * Paragraph 221YBA(6)(g)
- * Subsection 221YDA(2AC)
- * Subsection 221YDA(2A)
- * Subsection 221YHAAE(3)
- * Paragraph 221YHAAE(4)(a)
- * Subsections 254(2), 255(4), 258(2), 259(2) and 265(12)
- SCHEDULE 4 FURTHER AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
- * Subsection 159J(6) (paragraph (c) of the definition of 'invalid relative')
- * Section 160AM
- * Subsection 275(1)
- * Subsections 275(2) and (4)
- * Subsection 275(6)
- * Subsection 275(7)
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