Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
This section applies in relation to endorsement under section 30-120 of the Income Tax Assessment Act 1997 . 426-10(2)
Subdivision 426-B applies in relation to a *government entity in the same way as it applies in relation to an entity. 426-10(3)
If, apart from this subsection, section 426-40 or 426-45 (as applied by this section) would impose an obligation on a *government entity:
(a) that is an unincorporated association or body; and
(b) for whose management a single person is responsible to persons or bodies outside the government entity;
Subsection (3) has effect despite:
(a) subsection (2); and
(b) subsection 426-50(2) as it applies because of this section.
Note: See section 3AA .
Chapter 5 - Administration
PART 5-35
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REGISTRATION AND SIMILAR PROCESSES FOR VARIOUS TAXES
Division 426
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Process of endorsing charities and other entities
Subdivision 426-A
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Application of Subdivision 426-B to various kinds of endorsement
SECTION 426-10
HOW SUBDIVISION 426-B APPLIES TO GOVERNMENT ENTITIES IN RELATION TO ENDORSEMENT UNDER SECTION 30-120 OF THE
INCOME TAX ASSESSMENT ACT 1997
426-10(1)
This section applies in relation to endorsement under section 30-120 of the Income Tax Assessment Act 1997 . 426-10(2)
Subdivision 426-B applies in relation to a *government entity in the same way as it applies in relation to an entity. 426-10(3)
If, apart from this subsection, section 426-40 or 426-45 (as applied by this section) would impose an obligation on a *government entity:
(a) that is an unincorporated association or body; and
(b) for whose management a single person is responsible to persons or bodies outside the government entity;
the obligation is imposed on that person.
426-10(4)Subsection (3) has effect despite:
(a) subsection (2); and
(b) subsection 426-50(2) as it applies because of this section.
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