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 288 heading substituted by No 91 of 2000.

Div 288 inserted by No 179 of 1999.

S 288-90 repealed by No 81 of 2016, s 3 and Sch 10 item 42, effective 1 July 2018. For application provisions, see note under Div 131 heading. S 288-90 formerly read:

SECTION 288-90 FAILING TO GIVE RELEASE AUTHORITY FOR EXCESS NON-CONCESSIONAL CONTRIBUTIONS TAX  
288-90
A person to whom the Commissioner has given a release authority in accordance with subsection 292-405(1) of the Income Tax Assessment Act 1997 and who fails to comply with subsection 292-410(2) of that Act in relation to the release authority is liable to an administrative penalty of 20 penalty units.

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