Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
This Subdivision applies if:
(a) an administrative penalty is imposed on an entity by another Division in this Part; or
(b) a penalty is imposed on an entity by Subdivision 162-D of the *GST Act; or
(c) an administrative penalty is imposed on an entity by a provision of Subdivision 12-H , 14-D or 14-E , Division 16 or section 384-15 , 420-5 or 426-120 in this Schedule; or
(d) an administrative penalty is imposed on an entity by section 166 of the Superannuation Industry (Supervision) Act 1993 .
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 298-5
298-5
SCOPE OF SUBDIVISION
This Subdivision applies if:
(a) an administrative penalty is imposed on an entity by another Division in this Part; or
(b) a penalty is imposed on an entity by Subdivision 162-D of the *GST Act; or
(c) an administrative penalty is imposed on an entity by a provision of Subdivision 12-H , 14-D or 14-E , Division 16 or section 384-15 , 420-5 or 426-120 in this Schedule; or
(d) an administrative penalty is imposed on an entity by section 166 of the Superannuation Industry (Supervision) Act 1993 .
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