TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

Division 250 - Introduction  

Subdivision 250-A - Guide to Part 4-15  

SECTION 250-10   SUMMARY OF TAX-RELATED LIABILITIES  

250-10(1)  


The following table is an index of each tax-related liability under the Income Tax Assessment Act 1936 . The key provision for the liability, as set out in the table, specifies when the liability becomes due and payable.
Note 1:

The Commissioner may vary the time at which the amount becomes due and payable. See Subdivision 255-B .

Note 2:

Members and former members of consolidated groups and MEC groups may be jointly and severally liable to pay certain tax-related liabilities related to the group ' s activities (see Division 721 of the Income Tax Assessment Act 1997 ).


Tax-related liabilities under the Income Tax Assessment Act 1936
Item Topic Provision
5 trustee beneficiary non-disclosure tax 102UO
10 withholding tax on dividend, interest or royalty 128C(1)
15 special tax payable on dealings by offshore banking units 128NB(3)
20 mining withholding tax 128W(1)
25 (Repealed by No 80 of 2006)
30 - 45 (Repealed by No 16 of 2003)
50 late lodgment penalty 163A(3)
55 (Repealed by No 79 of 2010 )
60 (Repealed by No 101 of 2006)
65 (Repealed by No 79 of 2010 )
70 excessive tax offset refunds 172A(2)
75 (Repealed by No 79 of 2010 )
80 diverted profits tax subsection 177P(3)
85 shortfall interest charge for diverted profits tax section 177R
90 family trust distribution tax 271-75 in Schedule 2F
100 interest payable under section 102AAM (about distributions from non resident trust estates) 5-5 of the Income Tax Assessment Act 1997
105 (Repealed by No 4 of 2018)

250-10(2)  


The following table is an index of each tax-related liability under other Acts. The key provision for the liability, as set out in the table, specifies when the liability becomes due and payable.
Note 1:

The Commissioner may vary the time at which the amount becomes due and payable. See Subdivision 255-B .

Note 2:

Members and former members of consolidated groups and MEC groups may be jointly and severally liable to pay certain tax-related liabilities related to the group ' s activities (see Division 721 of the Income Tax Assessment Act 1997 ).

Note 3:

Companies that are or were members of the same wholly-owned group as an NZ franking company may be jointly and severally liable to pay certain tax-related liabilities of the NZ franking company (see Division 220 of the Income Tax Assessment Act 1997 ).

Note 4:

Penalties under Division 175 of the Australian Charities and Not-for-profits Commission Act 2012 , and related general interest charge, are treated in the same way as tax-related liabilities: see subsection 175-70(2) of that Act.

Note 5:

A liability for a fee that is due and payable under subsection 113(5) of the Foreign Acquisitions and Takeovers Act 1975 is a tax-related liability if the power of the Treasurer to recover the fee under that subsection is delegated to the Commissioner of Taxation under section 137 of that Act (see subsections 138(1) and (2) of that Act).


Tax-related liabilities under other legislation
Item Topic Provision Act
5 assessed net amount, including amounts in respect of luxury car tax and wine equalisation tax 33-3, 33-5, 35-5(2) A New Tax System (Goods and Services Tax) Act 1999
10 amount of assessed GST on importations 33-15 A New Tax System (Goods and Services Tax) Act 1999
12 (Repealed by No 39 of 2012)
12A assessed GST on supplies made in settlement of claims under insurance policies 78-90 A New Tax System (Goods and Services Tax) Act 1999
12B assessed GST on supplies made in satisfaction of debts 105-20 A New Tax System (Goods and Services Tax) Act 1999
13 repayments of amounts paid under tourist refund scheme 168-10 A New Tax System (Goods and Services Tax) Act 1999
15 amount of assessed luxury car tax on importation 13-20 A New Tax System (Luxury Car Tax) Act 1999
16 excess luxury car tax credits 17-15 A New Tax System (Luxury Car Tax) Act 1999
18 excess wine tax credits 17-25 A New Tax System (Wine Equalisation Tax) Act 1999
20 amount of assessed wine tax on customs dealings 23-5 A New Tax System (Wine Equalisation Tax) Act 1999
21 repayments of amounts paid under tourist refund scheme 25-10 A New Tax System (Wine Equalisation Tax) Act 1999
22 (Repealed by No 54 of 2003)
22A amount of advance to be repaid 14A Diesel and Alternative Fuels Grants Scheme Act 1999
22B amount payable as a result of an amended assessment 15E Diesel and Alternative Fuels Grants Scheme Act 1999
23 (Repealed by No 74 of 2006)
24 excise duty 54 Excise Act 1901
24A accounting for excisable goods 60(1), (1A), (1B) and (1C) Excise Act 1901
24B tobacco leaf stock deficiency 77AA Excise Act 1901
24C accounting for spirit 77FH Excise Act 1901
24CA penalty for using LPG for excisable LPG use 77M Excise Act 1901
24D fee for an action that does not relate to an application or a notice 113(5) Foreign Acquisitions and Takeovers Act 1975 (but see note 5 to this subsection)
24E vacancy fee 115F Foreign Acquisitions and Takeovers Act 1975
25 fringe benefits tax 90 Fringe Benefits Tax Assessment Act 1986
30 (Repealed by No 2 of 2015)
35 fringe benefits tax instalments 103 Fringe Benefits Tax Assessment Act 1986
36 assessed net fuel amount 61-5(2), 61-10 Fuel Tax Act 2006
36A compulsory repayment amount under the Higher Education Support Act 2003 5-5 Income Tax Assessment Act 1997
36B compulsory SSL repayment amount under the Social Security Act 1991 5-5 Income Tax Assessment Act 1997
36C compulsory ABSTUDY SSL repayment amount under the Student Assistance Act 1973 5-5 Income Tax Assessment Act 1997
36D compulsory TSL repayment amount under the Trade Support Loans Act 2014 5-5 Income Tax Assessment Act 1997
37 income tax 5-5 Income Tax Assessment Act 1997
37AA shortfall interest charge on income tax 5-10 Income Tax Assessment Act 1997
37AB shortfall interest charge on excess non-concessional contributions tax 5-10 Income Tax Assessment Act 1997
37AC shortfall interest charge on Division 293 tax 5-10 Income Tax Assessment Act 1997
37AD shortfall interest charge on excess concessional contributions charge 5-10 Income Tax Assessment Act 1997
37A untainting tax 197-70 Income Tax Assessment Act 1997
38 franking tax 214-150(1), (2), (3) and (4) Income Tax Assessment Act 1997
38A (Repealed by No 118 of 2013)
38B excess non-concessional contributions tax 292-385 Income Tax Assessment Act 1997
38BA (Repealed by No 118 of 2013)
38BB Division 293 tax 293-65 and 293-70 Income Tax Assessment Act 1997
38BC excess transfer balance tax 294-240 and 294-245 Income Tax Assessment Act 1997
38BD first home super saver tax 313-65 and 313-70 Income Tax Assessment Act 1997
38C (Repealed by No 70 of 2015)
38D excess exploration credit tax 418-155 Income Tax Assessment Act 1997
39 TSA liability 721-30 Income Tax Assessment Act 1997
39A managed investment trust withholding tax 840-810(1) Income Tax Assessment Act 1997
39AA Seasonal Labour Mobility Program withholding tax 840-910 Income Tax Assessment Act 1997
39B managed investment trust withholding tax 840-810(1) Income Tax (Transitional Provisions) Act 1997
39C - 39D (Repealed by No 96 of 2014)
40 petroleum resource rent tax 82 Petroleum Resource Rent Tax Assessment Act 1987
41 shortfall interest charge on petroleum resource rent tax 82 Petroleum Resource Rent Tax Assessment Act 1987
45 petroleum resource rent tax instalments 95 Petroleum Resource Rent Tax Assessment Act 1987
45A instalment transfer interest charge 98C(4) Petroleum Resource Rent Tax Assessment Act 1987
45B liability for excess private health insurance premium reduction or refund 282-18 Private Health Insurance Act 2007
46 amount of advance to be repaid 13 Product Grants and Benefits Administration Act 2000
47 amount payable as a result of an amended assessment 20 Product Grants and Benefits Administration Act 2000
48 penalty under section 35 36 Product Grants and Benefits Administration Act 2000
50 superannuation contributions surcharge 15(3) Superannuation Contributions Tax (Assessment and Collection) Act 1997
55 superannuation contributions surcharge 15(8) Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
60 superannuation guarantee charge 46 Superannuation Guarantee (Administration) Act 1992
65 additional superannuation guarantee charge 47 Superannuation Guarantee (Administration) Act 1992
67 Superannuation (Self Managed Funds) Levy 15DB Superannuation (Self Managed Superannuation Funds) Taxation Act 1987
67A payment of unclaimed money to the Commissioner 17 Superannuation (Unclaimed Money and Lost Members) Act 1999
67B payment from Commissioner that cannot be credited 18C Superannuation (Unclaimed Money and Lost Members) Act 1999
68 payment in respect of a superannuation interest to the Commissioner 20F Superannuation (Unclaimed Money and Lost Members) Act 1999
69 repayment of Commissioner ' s payment 20M Superannuation (Unclaimed Money and Lost Members) Act 1999
69A payment of value of lost member accounts to the Commissioner 24E Superannuation (Unclaimed Money and Lost Members) Act 1999
69B payment from Commissioner that cannot be credited 24L Superannuation (Unclaimed Money and Lost Members) Act 1999
70 general interest charge 8AAE Taxation Administration Act 1953
73 (Repealed by No 82 of 2013)
75 - 80 (Repealed by No 101 of 2006)
85 RBA deficit debt 8AAZH(1) Taxation Administration Act 1953
90 administrative overpayment made by Commissioner 8AAZN Taxation Administration Act 1953
95 TFN withholding tax 14-55 in Schedule 1 Taxation Administration Act 1953
100 TFN withholding tax (ESS) 14-155 in Schedule 1 Taxation Administration Act 1953
101 payment of amount to Commissioner 14-200 or 14-205 in Schedule 1 Taxation Administration Act 1953
105 payment of withheld amount to Commissioner 16-75 in Schedule 1 Taxation Administration Act 1953
110 PAYG withholding non-compliance tax 18-145 in Schedule 1 Taxation Administration Act 1953
115 quarterly PAYG instalment 45-61 in Schedule 1 Taxation Administration Act 1953
115A monthly PAYG instalment 45-67 in Schedule 1 Taxation Administration Act 1953
120 annual PAYG instalment 45-70 in Schedule 1 Taxation Administration Act 1953
125 general interest charge on shortfall in quarterly instalment worked out on basis of varied rate 45-230(4) in Schedule 1 Taxation Administration Act 1953
130 general interest charge on shortfall in quarterly instalment worked out on basis of estimated benchmark tax 45-232 in Schedule 1 Taxation Administration Act 1953
135 general interest charge on shortfall in annual instalment 45-235(5) in Schedule 1 Taxation Administration Act 1953
135Q excess concessional contributions charge 95-20 in Schedule 1 Taxation Administration Act 1953
135R amount in accordance with excess superannuation contributions release authority 131-35 in Schedule 1 Taxation Administration Act 1953
136 amount of major bank levy 115-10 in Schedule 1 Taxation Administration Act 1953
136A debt account discharge liability 133-105 in Schedule 1 Taxation Administration Act 1953
137 amount to be recovered from a debtor under a registered foreign revenue claim 263-30 in Schedule 1 Taxation Administration Act 1953
138 estimate of payable amounts 268-20 in Schedule 1 Taxation Administration Act 1953
139 penalty under Subdivision 269-B 269-20 in Schedule 1 Taxation Administration Act 1953
140 administrative penalties 298-15 in Schedule 1 Taxation Administration Act 1953
142 (Repealed by No 32 of 2014)
145 (Repealed by No 23 of 2018)
150 to 165 (Repealed by No 101 of 2006)




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