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 3-20 heading substituted by No 81 of 2016, s 3 and Sch 1 item 13, effective 1 January 2017 and applicable on and after 1 July 2017. The heading formerly read:

PART 3-20 - SUSTAINING THE SUPERANNUATION CONTRIBUTION CONCESSION

Pt 3-20 inserted by No 82 of 2013, s 3 and Sch 3 item 2, effective 28 June 2013. No 82 of 2013, s 3 and Sch 3 item 39 contains the following application provision:

39 Application  
(1)
Subject to this item, the amendments made apply to the 2012-13 income year and later income years.

…

No retrospective administrative penalty

(3)
Despite subitem (1), the amendments made do not give rise to a liability to an administrative penalty under section 286-75 in Schedule 1 to the Taxation Administration Act 1953 for failing to do a thing by a particular day, if the day is before the day this Act receives the Royal Assent [28 June 2013].

Modification for certain notice provisions

(4)
Despite subitem (1), section 133-75 in Schedule 1 to the Taxation Administration Act 1953 , as inserted, does not require the Commissioner to give a notice before 1 July 2014.

Div 139 inserted by No 47 of 2026, s 3 and Sch 1 item 3, effective 21 May 2026. No 47 of 2026, s 3 and Sch 1 item 14 contains the following application provision:

14 Application  
Offences

(1)
The amendments apply in relation to an offence committed before, on or after the commencement of this Schedule.

…

Access to superannuation

(3)
A request under section 139-10 in Schedule 1 to the Taxation Administration Act 1953 as inserted by this Schedule may be made on or after the day that is 12 months after the commencement of this Schedule.

(4)
The amendments apply in relation to a contribution made to a superannuation plan before, on or after the commencement of this Schedule.

Subdiv 139-A inserted by No 47 of 2026, s 3 and Sch 1 item 3, effective 21 May 2026. For application provision, see note under Div 139 heading.

S 139-35 inserted by No 47 of 2026, s 3 and Sch 1 item 3, effective 21 May 2026. For application provision, see note under Div 139 heading.