Taxation Administration Act 1953


Division 2 - Interpretive provisions  


An objection decision is an ineligible income tax remission decision if it relates to the remission of additional tax payable by a taxpayer under the Income Tax Assessment Act 1936 (other than Division 11 of former Part IIIAA ), except where the additional tax is payable under former section 163B , 224 , 225 , 226 , 226G , 226H , 226J , 226K , 226L or 226M of that Act, whatever its amount, or is payable under a provision of former Part VII of that Act other than any of the preceding sections and its amount, after the decision is made, exceeds:

(a) in the case of additional tax payable under former section 222 of that Act because of the refusal or failure to furnish a return, or any information, relating to a year of income - the amount calculated, in respect of the period commencing on the last day allowed for furnishing the return or information and ending on:

(i) the day on which the return or information is furnished; or

(ii) the day on which the assessment of the additional tax is made;
whichever first happens, at the rate of 20% per year of the tax properly payable by the taxpayer in respect of the year of income; or

(b) (Omitted by No 101 of 1992)

(c) (Omitted by No 101 of 1992)

(d) if the amount calculated in accordance with paragraph (a) is less than $20 - $20.


A reference in this section to a provision of the Income Tax Assessment Act 1936 includes a reference to that provision as applied by any other Act.

(Omitted by No 101 of 1992)

(Omitted by No 101 of 1992)


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