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 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

Pt 5-25 heading substituted by No 162 of 2015, s 3 and Sch 4 item 16, effective 30 November 2015. The heading formerly read:

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS

Pt 5-25 inserted by No 91 of 2000.

Div 384 inserted by No 8 of 2019, s 3 and Sch 1 item 4, effective 1 April 2019 and applicable in relation to a failure referred to in subsection 384-10(1) in that Schedule that occurs on or after 1 July 2018 (including a failure to pay an amount that became payable before that day, and remains payable on or after that day).

S 384-10(1) amended by No 84 of 2022, s 3 and Sch 1 items 5 - 7, by substituting " The Commissioner may give you a written direction (a superannuation guarantee education direction ) " for " This section applies to you, and the Commissioner may give you an education direction under section 384-15, " , table items 2, 3 and 4 and inserting the note, effective 1 January 2023. Table items 2, 3 and 4 formerly read:

2	You fail to comply with an obligation to give a statement or information to the Commissioner under a taxation law set out in subsection (3).
3	You fail to comply with an obligation to keep records under a taxation law set out in subsection (3).
4	You fail to comply with an obligation under this Act that relates to a taxation law set out in subsection (3).

S 384-10(3) repealed by No 84 of 2022, s 3 and Sch 1 item 8, effective 1 January 2023. S 384-10(3) formerly read:

384-10(3)
The following table sets out taxation laws for the purposes of subsection (1).

Item	Taxation law
1	Superannuation Guarantee (Administration) Act 1992

S 384-10 inserted by No 8 of 2019, s 3 and Sch 1 item 4, effective 1 April 2019 and applicable in relation to a failure referred to in subsection 384-10(1) in that Schedule that occurs on or after 1 July 2018 (including a failure to pay an amount that became payable before that day, and remains payable on or after that day).