TAXATION ADMINISTRATION ACT 1953

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

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

Division 255 - General rules about collection and recovery  

Subdivision 255-A - Tax-related liabilities  

SECTION 255-1   MEANING OF TAX-RELATED LIABILITY  

255-1(1)  
A tax-related liability is a pecuniary liability to the Commonwealth arising directly under a *taxation law (including a liability the amount of which is not yet due and payable).

Note 1:

See section 250-10 for an index of tax-related liabilities.

Note 2:

A taxation law, or a provision of it, may be excluded from being applied to this Part. See section 265-65 .

255-1(2)  


A civil penalty under Division 290 of this Schedule or Part 5 of the Tax Agent Services Act 2009 is not a tax-related liability .

 

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