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 298 - Machinery provisions for penalties  

Subdivision 298-B - Civil penalties  

SECTION 298-80   298-80   APPLICATION OF SUBDIVISION  


This Subdivision applies for the purposes of the following provisions (the civil penalty provisions ):


(a) Division 290 of this Schedule (civil penalties for the promotion and implementation of schemes);


(aa) subsection 295-75(1) in this Schedule (possession of tobacco without relevant documentation);


(b) Part 5 of the Tax Agent Services Act 2009 (civil penalties for providing tax agent services while unregistered and for certain conduct when providing tax agent services).


 

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