Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
Note: See section 3AA .
Chapter 5 - Administration
PART 5-45
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APPLICATION OF TAXATION LAWS TO CERTAIN ENTITIES
Division 444
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Obligations of entities on behalf of other entities
Guide to Division 444
SECTION 444-1
WHAT THIS DIVISION IS ABOUT
This Division imposes onto other entities the liabilities of unincorporated associations or bodies, companies, partnerships, superannuation funds, incapacitated entities, trusts and various indirect tax specific entities.
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