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 4-25 - CHARGES AND PENALTIES  

Division 290 - Promotion and implementation of schemes  

Subdivision 290-D - Voluntary undertakings  

SECTION 290-200   VOLUNTARY UNDERTAKINGS  

290-200(1)  
The Commissioner may accept a written undertaking given by an entity for the purposes of this section in connection with furthering the objects of this Division.

290-200(2)  
The entity may withdraw or vary the undertaking at any time, but only with the consent of the Commissioner.

290-200(3)  
If the Commissioner considers that the entity that gave the undertaking has breached any of its terms, the Commissioner may apply to the Federal Court of Australia for an order under subsection (4).

290-200(4)  
If the Court is satisfied that the entity has breached a term of the undertaking, the Court may make one or both of the following orders:


(a) an order directing the entity to comply with that term of the undertaking;


(b) any other order that the Court considers appropriate.


 

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.