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 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

Pt 4-1 inserted by No 39 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012.

No 39 of 2012, s 3 and Sch 1 item 239 contains the following application provision:

239 Application of amendments  
(1)
The amendments made by Divisions 1, 2 and 3 of this Part apply in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012.

(2)
The amendments made by Divisions 1, 2 and 3 of this Part also apply in relation to payments and refunds that:

(a) do not relate to any tax periods or fuel tax return periods; and

(b) relate to liabilities or entitlements that arose on or after 1 July 2012.

Div 155 inserted by No 39 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012. For application provision see note under Part 4-1 heading.

Subdiv 155-B inserted by No 39 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012. For application provision see note under Part 4-1 heading.

S 155-57 repealed by No 96 of 2014, s 3 and Sch 1 item 73, effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading. S 155-57 formerly read:

SECTION 155-57 AMENDMENT TO GIVE EFFECT TO MRRT ANTI-PROFIT SHIFTING RULES  
155-57
The Commissioner may amend an assessment of an *assessable amount of yours at any time for the purposes of giving effect to Division 205 (about anti-profit shifting) of the Minerals Resource Rent Tax Act 2012 .

S 155-57 inserted by No 14 of 2012, s 3 and Sch 2 item 5, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.