Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES

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History

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

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Ch 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING

Division 14 - Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner

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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.

Subdivision 14-C - Shares and rights under employee share schemes

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Subdiv 14-C inserted by No 133 of 2009, s 3 and Sch 1 item 2, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and 83A-5(2) of the Income Tax (Transitional Provisions) Act 1997 .

SECTION 14-180

14-180 APPLICATION OF CERTAIN PROVISIONS OF DIVISION 83A OF THE INCOME TAX ASSESSMENT ACT 1997

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The following provisions of the Income Tax Assessment Act 1997 have effect for the purposes of this Subdivision in the same way as they have for the purposes of Division 83A of that Act:

(a) section 83A-130 (about takeovers and restructures);

(b) section 83A-305 (about associates);

(c) section 83A-320 (about trusts);

(d) section 83A-325 (about relationships similar to employment);

(e) section 83A-335 (about stapled securities);

(f) section 83A-340 (about indeterminate rights).

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History

S 14-180 inserted by No 133 of 2009, s 3 and Sch 1 item 2, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and 83A-5(2) of the Income Tax (Transitional Provisions) Act 1997 .

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