Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
The Commissioner must make an assessment of the amount of an administrative penalty under Division 284 or section 288-115 .
An entity that is dissatisfied with such an assessment made about the entity may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 . 298-30(3)
(Repealed by No 2 of 2015)
(Repealed by No 2 of 2015)
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-25
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CHARGES AND PENALTIES
Division 298
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Machinery provisions for penalties
Subdivision 298-A
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Administrative penalties
SECTION 298-30
ASSESSMENT OF PENALTIES UNDER DIVISION 284 OR SECTION 288-115
298-30(1)
The Commissioner must make an assessment of the amount of an administrative penalty under Division 284 or section 288-115 .
298-30(2)
An entity that is dissatisfied with such an assessment made about the entity may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 . 298-30(3)
(Repealed by No 2 of 2015)
298-30(4)
(Repealed by No 2 of 2015)
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