Taxation Administration Act 1953

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

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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 4 - Generic assessment, collection and recovery rules  

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Ch 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

PART 4-25 - CHARGES AND PENALTIES  

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Pt 4-25 heading substituted by No 32 of 2006 , s 3 and Sch 3 item 11, applicable in relation to conduct engaged in on or after 6 April 2006. The heading formerly read:

PART 4-25 - CHARGES AND ADMINISTRATIVE PENALTIES FOR FAILING TO MEET OBLIGATIONS

Pt 4-25 (heading) substituted by No 101 of 2004.

Pt 4-25 inserted by No 179 of 1999.

Division 290 - Promotion and implementation of schemes  

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Div 290 inserted by No 32 of 2006 , s 3 and Sch 3 item 1, applicable in relation to conduct engaged in on or after 6 April 2006.

Subdivision 290-A - Preliminary  

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Subdiv 290-A heading substituted by No 84 of 2013, s 3 and Sch 8 item 34, effective 28 June 2013. The heading formerly read:

Subdivision 290-A - Objects of this Division

Subdiv 290-A inserted by No 32 of 2006 , s 3 and Sch 3 item 1, applicable in relation to conduct engaged in on or after 6 April 2006.

SECTION 290-5  

290-5   OBJECTS OF THIS DIVISION  

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The objects of this Division are:

(a) to deter the promotion of tax avoidance *schemes and tax evasion schemes; and

(b) to deter the implementation of schemes that have been promoted on the basis of conformity with a *product ruling in a way that is materially different from that described in the product ruling.

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S 290-5 inserted by No 32 of 2006 , s 3 and Sch 3 item 1, applicable in relation to conduct engaged in on or after 6 April 2006.

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