Taxation Administration Act 1953
Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).
Note: See section 3AA .Chapter 2 - Collection, recovery and administration of income tax
Ch 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.
Div 14 heading substituted by No 23 of 2018, s 3 and Sch 5 item 12, effective 1 April 2018. For application provisions, see note under Subdiv 14-E heading. The heading formerly read:
Division 14 - Non-cash benefits, and accruing gains, for which amounts must be paid to the Commissioner
Div 14 heading substituted by No 101 of 2006 , s 3 and Sch 2 item 951, effective 14 September 2006. The heading formerly read: " Non-cash benefits for which amounts must be paid to the Commissioner " .
Div 14 applies to a non-cash benefit provided on or after 1 July 2000.
Subdiv 14-A heading inserted by No 101 of 2006 , s 3 and Sch 2 item 952, effective 14 September 2006.
The object of this Subdivision is:
(a) to put entities that provide *non-cash benefits, and entities that receive them, in a position similar to their position under Division 12 if payments of money had been made instead of the non-cash benefits being provided; and
(b) in that way, to prevent entities from avoiding their obligations under Division 12 by providing non-cash benefits.
S 14-1 amended by No 101 of 2006 , s 3 and Sch 2 item 954, by substituting " this Subdivision " for " this Division " , effective 14 September 2006. For application and saving provisions see the CCH Australian Income Tax Legislation archive .
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