Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

Pt 5-25 heading substituted by No 162 of 2015, s 3 and Sch 4 item 16, effective 30 November 2015. The heading formerly read:

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS OF TAXPAYERS

Pt 5-25 inserted by No 91 of 2000.

Div 398 inserted by No 79 of 2010 , s 3 and Sch 4 item 7, applicable to assessments for: (a) the 2010-11 income year; and (b) later income years.

S 398-1 inserted by No 79 of 2010 , s 3 and Sch 4 item 7, applicable to assessments for: (a) the 2010-11 income year; and (b) later income years.