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

Part 5-35 inserted by No 95 of 2004. No 95 of 2004, s 3 and Sch 10 item 44, contains the following transitional provision:

Div 426 inserted by No 95 of 2004. For transitional provision, see note under Part 5-35 heading.

Subdiv 426-A inserted by No 95 of 2004. For transitional provision, see note under Part 5-35 heading.

S 426-5 amended by No 124 of 2013, s 3 and Sch 11 item 26, by substituting " a registered charity covered by table item 1 in subsection 65J(1) " for " a charitable institution covered by paragraph 65J(1)(baa) " in para (f), effective 30 June 2013. No 124 of 2013, s 3 and Sch 11 item 27 contains the following application provision:

27 Application and transitional provisions  
(1)
The amendments made apply for the 2013-14 year of tax and later years of tax.

(2)
However, those amendments apply to an entity for the 2014-15 year of tax and later years of tax if the entity is endorsed under subsection 123E(1) of the Fringe Benefits Tax Assessment Act 1986 immediately before 30 June 2013.

(3)
If:

(a) subitem (2) applies to an entity; and

(b) the entity ' s endorsement mentioned in that subitem is in force at the end of the 2013-14 year of tax;

that endorsement has effect after the end of that year of tax as if it were an endorsement under subsection 123E(1) of that Act as amended.

S 426-5 amended by No 169 of 2012, s 3 and Sch 2 items 68 and 131, by substituting para (a) for para (a) and (b), and repealing para (d), effective 3 December 2012. Para (a), (b) and (d) formerly read:

(a) endorsement of an entity as a charitable institution under subsection 176-1(1) of the *GST Act;

(b) endorsement of an entity as a trustee of a charitable fund under subsection 176-5(1) of the GST Act;

(d) endorsement of an entity for the operation of a public benevolent institution under subsection 123C(3) of the Fringe Benefits Tax Assessment Act 1986 ;

S 426-5 amended by No 12 of 2012, s 3 and Sch 6 items 85 - 86, by substituting " *GST Act " for " A New Tax System (Goods and Services Tax) Act 1999 " in para (a) and " GST Act " for " A New Tax System (Goods and Services Tax) Act 1999 " in para (b), effective 21 March 2012.

S 426-5 amended by No 41 of 2011, s 3 and Sch 5 item 10, by inserting para (ba), effective 28 June 2011.

No 41 of 2011, s 3 and Sch 5 items 13 and 14 contain the following transitional provisions:

13 Transitional provision - approved worker entitlement funds  
Scope

(1)
This item applies to a fund that, just before the commencement of this item, was an approved worker entitlement fund under subsection 58PB(2) of the Fringe Benefits Tax Assessment Act 1986 .

Fund taken to have been endorsed

(2)
Treat the fund as having been endorsed, on that commencement, by the Commissioner under subsection 58PB(3) of that Act, as amended by this Part.

(3)
To avoid doubt, subitem (2) does not prevent the Commissioner from revoking that endorsement at a later time under section 426-55 in Schedule 1 to the Taxation Administration Act 1953 .

Fund not required to have ABN for 6 months

(4)
Paragraph 58PB(4)(f) of the Fringe Benefits Tax Assessment Act 1986 , as added by this Part, does not apply to the fund before the end of the period of 6 months starting on the day this item commences.
14 Transitional provision - Australian Business Registrar  
14
During the period of 18 months starting on the day this item commences, the Australian Business Registrar:

(a) may enter, but is not required to enter, in the Australian Business Register under subsection 426-65(1) in Schedule 1 to the Taxation Administration Act 1953 a statement that:

(i) an approved worker entitlement fund is endorsed as mentioned in paragraph (ba) of that subsection, as inserted by this Part; or

(ii) an entity is endorsed as mentioned in paragraph (bb) of that subsection, as inserted by this Part; and

(b) may publish on the Australian Taxation Office website, in relation to an approved worker entitlement fund:

(i) the name of the fund; and

(ii) the ABN (within the meaning of the A New Tax System (Australian Business Number) Act 1999 ) of the fund, or of the entity that operates the fund; and

(iii) the date on which the fund was endorsed as mentioned in paragraph (ba) of that subsection, or on which an entity was endorsed for the operation of the fund under paragraph (bb) of that subsection.

S 426-5 inserted by No 95 of 2004. For transitional provision, see note under Part 5-35 heading.