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 4-25 heading substituted by No 32 of 2006 , s 3 and Sch 3 item 11, applicable in relation to conduct engaged in on or after 6 April 2006. The heading formerly read:

PART 4-25 - CHARGES AND ADMINISTRATIVE PENALTIES FOR FAILING TO MEET OBLIGATIONS

Pt 4-25 (heading) substituted by No 101 of 2004.

Pt 4-25 inserted by No 179 of 1999.

Div 280 inserted by No 75 of 2005.

Subdiv 280-C inserted by No 75 of 2005.

S 280-170 amended by No 110 of 2014, s 3 and Sch 5 item 136, by substituting " *Division 293 tax, " for " *Division 293 tax,, " , effective 16 October 2014.

S 280-170 amended by No 96 of 2014, s 3 and Sch 1 item 82, by omitting " *MRRT, " after " amount of income tax, " , effective 30 September 2014. For transitional provisions see note under Pt 3-15 heading.

S 280-170 amended by No 118 of 2013, s 3 and Sch 1 item 109, by inserting " non-concessional " after " *excess " , effective 29 June 2013. For application, transitional and saving provisions, see note under Pt 2-35 heading.

S 280-170 amended by No 82 of 2013, s 3 and Sch 3 item 27, by substituting " , *excess contributions tax or *Division 293 tax " for " or *excess contributions tax " , effective 28 June 2013. For application provision, see note under Pt 3-20 heading.

S 280-170 amended by No 14 of 2012, s 3 and Sch 1 item 16, by inserting " *MRRT, " , effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.

S 280-170 amended by No 15 of 2007, s 3 and Sch 1 item 391, by substituting " *petroleum resource rent tax or *excess contributions tax " for " or *petroleum resource rent tax " , applicable to the 2007-2008 income year and later years.

S 280-170 amended by No 78 of 2006, s 3 and Sch 4 items 35 and 36, by inserting " , or *petroleum resource rent tax, " and omitting " of income tax " from the end, applicable only in relation to returns and assessments of tax, and instalments of tax, under the Petroleum Resource Rent Tax Assessment Act 1987 for financial years that start on or after 1 July 2006.

S 280-170 inserted by No 75 of 2005.