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 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).
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.