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 260 - Special rules about collection and recovery  

Subdivision 260-B - From liquidator  

SECTION 260-40  

260-40   SUBDIVISION DOES NOT APPLY TO SUPERANNUATION GUARANTEE CHARGE  

This Subdivision does not apply to a *tax-related liability that is superannuation guarantee charge imposed by the Superannuation Guarantee Charge Act 1992 .