Taxation Administration Act 1953

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

View history reference

 View history note

 Hide history note

History

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  

View history reference

 View history note

 Hide history note

History

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

PART 4-50 - RELEASE FROM PARTICULAR LIABILITIES  

 View history note

 Hide history note

History

Part 4-50 inserted by No 67 of 2003.

Division 340 - Commissioner ' s power in cases of hardship  

View history reference

 View history note

 Hide history note

History

Div 340 heading substituted by No 56 of 2010, s 3 and Sch 6 item 12, effective 3 June 2010. The heading formerly read:

Commissioner ' s power to provide release from particular liabilities

Div 340 inserted by No 67 of 2003. Act No 67 of 2003, s 3 and Sch 9 item 19, contained the following application provision:

Application provision  
19
A person may be released, under Division 340 in Schedule 1 to the Taxation Administration Act 1953 , from a liability that the person has incurred even if the liability was incurred before 1 September 2003.

Guide to Division 340  

SECTION 340-1   WHAT THIS DIVISION IS ABOUT  

View history reference

The Commissioner may release you from a particular liability that you have incurred if you are an individual, or a trustee of the estate of a deceased person, and satisfying the liability would cause serious hardship.

 View history note

 Hide history note

History

S 340-1 inserted by No 67 of 2003. For application provision see note under Div 340 heading.

TABLE OF SECTIONS

TABLE OF SECTIONS

Operative provisions
340-5	Release from particular liabilities in cases of serious hardship
340-10	Liabilities to which this section applies
340-15	Commissioner may take action to give effect to a release decision
340-20	Extinguishing your liability to pay a fringe benefits tax instalment if you are released
340-25	Extinguishing your liability to pay a PAYG instalment if you are released

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.