Taxation Administration Act 1953
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View history noteSch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).
Note: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesCh 3 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.
Pt 3-20 heading substituted by No 81 of 2016, s 3 and Sch 1 item 13, effective 1 January 2017 and applicable on and after 1 July 2017. The heading formerly read:
PART 3-20 - SUSTAINING THE SUPERANNUATION CONTRIBUTION CONCESSION
Pt 3-20 inserted by No 82 of 2013, s 3 and Sch 3 item 2, effective 28 June 2013. No 82 of 2013, s 3 and Sch 3 item 39 contains the following application provision:
39 Application
(1)
Subject to this item, the amendments made apply to the 2012-13 income year and later income years.
…
No retrospective administrative penalty
(3)
Despite subitem (1), the amendments made do not give rise to a liability to an administrative penalty under section 286-75 in Schedule 1 to the
Taxation Administration Act 1953
for failing to do a thing by a particular day, if the day is before the day this Act receives the Royal Assent [28 June 2013].
Modification for certain notice provisions
(4)
Despite subitem (1), section 133-75 in Schedule 1 to the
Taxation Administration Act 1953
, as inserted, does not require the Commissioner to give a notice before 1 July 2014.
Div 139 inserted by No 47 of 2026, s 3 and Sch 1 item 3, effective 21 May 2026. No 47 of 2026, s 3 and Sch 1 item 14 contains the following application provision:
14 Application
Offences
(1)
The amendments apply in relation to an offence committed before, on or after the commencement of this Schedule.
…
Access to superannuation
(3)
A request under section
139-10
in Schedule
1
to the
Taxation Administration Act 1953
as inserted by this Schedule may be made on or after the day that is 12 months after the commencement of this Schedule.
(4)
The amendments apply in relation to a contribution made to a superannuation plan before, on or after the commencement of this Schedule.
Subdiv 139-B inserted by No 47 of 2026, s 3 and Sch 1 item 3, effective 21 May 2026. For application provision, see note under Div 139 heading.
139-55 SECTIONS 139-55 APPLICATION FOR PERPETRATOR CONTRIBUTIONS RELEASE ORDER 139-55(1)
A victim of a * specified child abuse offence may apply to the Federal Circuit and Family Court of Australia (Division 2) for an order under section 139-60 if: (a) the perpetrator of the offence has been convicted or found guilty of the offence; and (b) a court has made an order requiring the perpetrator to pay compensation to the victim of the offence for injury, loss or damage suffered by the victim as a direct result of conduct that constituted the offence, whether:
(i) the order was made before or after the conviction or finding of guilt; and
(c) a period of at least 12 months has passed since the day on which the order was made; and (d) the perpetrator has not paid in full the amount of compensation specified in the order; and (e) the period within which recovery of the amount may be pursued in a court in the jurisdiction where the order was made has not expired; and (f) the Commissioner has disclosed superannuation information relating to the perpetrator under subsection 139-25(1) .
(ii) the order was made by the court that convicted the perpetrator or made the finding of guilt or a different court in civil proceedings; and
139-55(2)
The application must: (a) state:
(i) the amount of compensation that the perpetrator is required to pay the victim under the order mentioned in paragraph (1)(b) ; and
(ii) the period within which recovery of the amount may be pursued in a court in the jurisdiction where the order was made; and
(iii) the amount of compensation that the perpetrator has paid the victim (if any); and
(b) be accompanied by a copy of:
(iv) the day that is 10 years before the first day on which the victim alleges that the conduct constituting the * specified child abuse offence first occurred; and
(i) the order mentioned in paragraph (1)(b) ; and
(c) name the perpetrator as a respondent.
(ii) the information mentioned in paragraph (1)(f) ; and
139-55(3)
The applicant must give a copy of the application to the Commissioner as soon as practicable after making the application.
139-55(4)
The copy of the application served on the perpetrator by the applicant must be accompanied by a notice setting out the perpetrator ' s obligations to notify the Court under section 139-90 .
S 139-55 inserted by No 47 of 2026, s 3 and Sch 1 item 3, effective 21 May 2026. For application provision, see note under Div 139 heading.
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