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 3-30 inserted by No 27 of 2017, s 3 and Sch 1 item 44, applicable in relation to DPT tax benefits for a year of income that starts on or after 1 July 2017 (whether or not the DPT tax benefit arises in connection with a scheme that was entered into, or was commenced to be carried out, before 1 July 2017).
Div 145 inserted by No 27 of 2017, s 3 and Sch 1 item 44, applicable in relation to DPT tax benefits for a year of income that starts on or after 1 July 2017 (whether or not the DPT tax benefit arises in connection with a scheme that was entered into, or was commenced to be carried out, before 1 July 2017).
Section 155-90 does not apply during the * period of review mentioned in section 145-15 .
145-20(2)
In applying Part IVC of this Act as a result of section 155-90 after the end of that * period of review:
(a) have regard only to the provisions of that Part mentioned in subsection (3); and
(b) apply those provisions with the modifications set out in subsection (4); and
(c) disregard the other provisions of that Part; and
(d) apply section 145-25 (restricted DPT evidence).
145-20(3)
For the purposes of paragraph (2)(a), the provisions of that Part are as follows:
(a) sections 14ZL and 14ZP ;
(b) subsection 14ZR(1) ;
(c) subsection 14ZZ(1) ;
(d) Division 5 (apart from section 14ZZS ).
145-20(4)
For the purposes of paragraph (2)(b), the modifications are as follows:
(a) treat the Commissioner ' s decision to make the * DPT assessment as an objection decision;
(b) treat subsection 14ZZ(1) as reading " The entity that is the subject of the DPT assessment may appeal to the Federal Court of Australia against the objection decision. " ;
(c) treat the reference in section 14ZZN to " within 60 days after the person appealing is served with notice of the decision " as being a reference to " within 60 days after the end of the period of review mentioned in section 145-15 in Schedule 1 " ;
(d) disregard paragraph 14ZZO(a) ;
(e) treat paragraph 14ZZO(b) as reading " the appellant has the burden of proving that the DPT assessment is excessive or otherwise incorrect and what the DPT assessment should have been " ;
(f) treat the reference in section 14ZZR to a taxation decision as being a reference to the Commissioner ' s decision to make the DPT assessment.
S 145-20 inserted by No 27 of 2017, s 3 and Sch 1 item 44, applicable in relation to DPT tax benefits for a year of income that starts on or after 1 July 2017 (whether or not the DPT tax benefit arises in connection with a scheme that was entered into, or was commenced to be carried out, before 1 July 2017).
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