Taxation Administration Act 1953

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 298 heading substituted by No 32 of 2006 , s 3 and Sch 3 item 14, applicable in relation to conduct engaged in on or after 6 April 2006. The heading formerly read:

Machinery provisions for administrative penalties

Div 298 (heading) substituted by No 101 of 2004.

Div 298 inserted by No 179 of 1999.

Subdiv 298-A heading inserted by No 32 of 2006 , s 3 and Sch 3 item 14, applicable in relation to conduct engaged in on or after 6 April 2006.

S 298-5 amended by No 52 of 2024, s 3 and Sch 3 item 6, by substituting " , 426-120 or 426-195 " for " or 426-120 " in para (c), effective 29 June 2024.

S 298-5 amended by No 84 of 2022, s 3 and Sch 1 item 18, by substituting " 384-17 " for " 384-15 " in para (c), effective 1 January 2023.

S 298-5 amended by No 49 of 2019, s 3 and Sch 4 item 110, by substituting " , 14-D or 14-E " for " or 14-D " in para (c), effective 1 July 2019.

S 298-5 amended by No 8 of 2019, s 3 and Sch 1 item 8, by inserting " 384-15, " in para (c), effective 1 April 2019.

S 298-5 amended by No 10 of 2016, s 3 and Sch 2 item 29, by inserting " or 14-D " in para (c), effective 26 February 2016. For application provision, see note under Subdiv 14-D heading.

S 298-5 amended by No 110 of 2014, s 3 and Sch 5 item 137, by substituting " section 420-5 or 426-120 " for " section 426-120 " in para (c), effective 16 October 2014.

S 298-5 amended by No 11 of 2014, s 3 and Sch 2 item 26, by inserting para (d), applicable to contraventions that occur on or after 1 July 2014.

S 298-5 amended by No 88 of 2009, s 3 and Sch 2 item 19, by substituting " , Division 16 or section 426-120 " for " or Division 16 " in para (c), effective 1 October 2009. For transitional provisions, see note under Subdiv 426-D heading.

S 298-5 amended by No 32 of 2008 , s 3 and Sch 1 item 56, by inserting " Subdivision 12-H or " in para (c), applicable to fund payments made in relation to the first income year starting on or after the first 1 July after 23 June 2008 and later income years.

S 298-5 amended by No 15 of 2007, s 3 and Sch 4 item 13, by substituting " this Schedule. " for " this Schedule; or " in para (c), effective 15 March 2007.

S 298-5(d) repealed by No 9 of 2007 , s 3 and Sch 4 item 12, applicable in relation to things that are done and events that occur on or after 1 July 2007. Para (d) formerly read:

(d) a penalty is imposed on an entity by subsection 78(1) or 78A(1) of the Superannuation Guarantee (Administration) Act 1992 .

S 298-5 amended by No 4 of 2007 , s 3 and Sch 2 items 20 and 21, by inserting " ; or " at the end of para (c) and relettering para (d) from para (c) (second occurring), effective 19 February 2007.

S 298-5 amended by No 80 of 2006 , s 3 and Sch 7 items 4 and 5 (as amended by No 4 of 2007 , s 3 and Sch 2 item 23), by inserting para (c) (second occurring), applicable in relation to financial years starting on or after 1 July 2005. Act No 80 of 2006 , s 3 and Sch 7 item 6 contained the following application provision:

(2)
Despite subsection 12(2) of the Legislative Instruments Act 2003 , the first regulations made for the purposes of sections 78 and 78A of the Superannuation Guarantee (Administration) Act 1992 may be expressed to take effect from 1 July 2005.

S 298-5 amended by No 58 of 2006 , s 3 and Sch 7 item 168, by inserting para (c), effective 22 June 2006.

S 298-5 substituted by No 32 of 2006 , s 3 and Sch 3 item 15, applicable in relation to conduct engaged in on or after 6 April 2006. S 298-5 formerly read:

SECTION 298-5 SCOPE OF DIVISION  
298-5
This Division 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.

S 298-5 inserted by No 179 of 1999, substituted by No 73 of 2001, No 91 of 2000 and amended by No 101 of 2004.