Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 3 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Pt 3-18 inserted by No 134 of 2024, s 3 and Sch 1 item 35, effective 11 December 2024 and applicable in relation to Fiscal Years starting on or after 1 January 2024. No 134 of 2024, s 3 and Sch 1 item 69 contain the following transitional provisions:

69 Transitional provisions - due date for returns and amounts  
(1)
Despite subsections 127-60(1) and (2) in Schedule 1 to the Taxation Administration Act 1953 , a GloBE Information Return, Australian IIR/UTPR tax return or Australian DMT tax return that, apart from this subitem, would be required to be given to the Commissioner no later than a particular time occurring before 30 June 2026 is required to be given to the Commissioner no later than 30 June 2026.

(2)
Despite subsections 127-70(1) , (2) , (3) and (4) in Schedule 1 to the Taxation Administration Act 1953 , an amount of:
(a) Australian IIR/UTPR tax or Australian DMT tax (including extra such tax resulting from the amendment of an assessment); or
(b) shortfall interest charge payable under section 280-102E ;

that, apart from this subitem, would be due and payable before 30 June 2026 is due and payable on 30 June 2026.

Div 127 inserted by No 134 of 2024, s 3 and Sch 1 item 35, effective 11 December 2024 and applicable in relation to Fiscal Years starting on or after 1 January 2024. For transitional provisions, see note under Sch 1 Pt 3-18 heading.

Subdiv 127-A inserted by No 134 of 2024, s 3 and Sch 1 item 35, effective 11 December 2024 and applicable in relation to Fiscal Years starting on or after 1 January 2024. For transitional provisions, see note under Sch 1 Pt 3-18 heading.

S 127-25 inserted by No 134 of 2024, s 3 and Sch 1 item 35, effective 11 December 2024 and applicable in relation to Fiscal Years starting on or after 1 January 2024. For transitional provisions, see note under Sch 1 Pt 3-18 heading.