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 4 - Generic assessment, collection and recovery rules
Ch 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.
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.
Div 298 heading substituted by No 32 of 2006 , s 3 and Sch 3 item 14, applicable in relation to conduct engaged in on or after 6 April 2006. The heading formerly read:
Machinery provisions for administrative penalties
Div 298 (heading) substituted by No 101 of 2004.
Div 298 inserted by No 179 of 1999.
Subdiv 298-A heading inserted by No 32 of 2006 , s 3 and Sch 3 item 14, applicable in relation to conduct engaged in on or after 6 April 2006.
The Commissioner must make an assessment of the amount of an administrative penalty under Division 284 or section 288-115 .
S 298-30(1) amended by No 53 of 2016, s 3 and Sch 6 item 67, by substituting " Division 284 or section 288-115 " for " Division 284 " , effective 5 May 2016. For application provision, see note under Division 12A heading.
An entity that is dissatisfied with such an assessment made about the entity may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 . 298-30(3)
(Repealed by No 2 of 2015)
S 298-30(3) repealed by No 2 of 2015, s 3 and Sch 2 item 71, effective 1 July 2015. S 298-30(3) formerly read:
The production of a notice of such an assessment, or of a copy of it certified by or on behalf of the Commissioner, is conclusive evidence of the making of the assessment and of the particulars in it.
(Repealed by No 2 of 2015)
S 298-30(4) repealed by No 2 of 2015, s 3 and Sch 2 item 71, effective 1 July 2015. S 298-30(4) formerly read:
Subsection (3) does not apply to proceedings under Part IVC of the Taxation Administration Act 1953 on a review or appeal relating to the assessment.
S 298-30 inserted by No 91 of 2000.
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