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 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.

Div 14 heading substituted by No 23 of 2018, s 3 and Sch 5 item 12, effective 1 April 2018. For application provisions, see note under Subdiv 14-E heading. The heading formerly read:

Division 14 - Non-cash benefits, and accruing gains, for which amounts must be paid to the Commissioner

Div 14 heading substituted by No 101 of 2006 , s 3 and Sch 2 item 951, effective 14 September 2006. The heading formerly read: " Non-cash benefits for which amounts must be paid to the Commissioner " .

Div 14 applies to a non-cash benefit provided on or after 1 July 2000.

Subdiv 14-B inserted by No 101 of 2006 , s 3 and Sch 2 item 955, effective 14 September 2006. For application and saving provisions see the CCH Australian Income Tax Legislation archive .

S 14-75 inserted by No 101 of 2006 , s 3 and Sch 2 item 955, applicable to tax payable in accordance with former section 221YHZR of the Income Tax Assessment Act 1936 as if: (a) the tax were TFN withholding tax (payable under section 14-55 in this Schedule); and (b) section 14-55 in this Schedule applied to the income year in respect of which the tax is payable.

For further application and saving provisions see the CCH Australian Income Tax Legislation archive .