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 4-50 - RELEASE FROM PARTICULAR LIABILITIES  

Division 340 - Commissioner ' s power in cases of hardship  

Operative provisions  

SECTION 340-10   LIABILITIES TO WHICH THIS SECTION APPLIES  

340-10(1)  
This section applies to a liability if it is a liability of the following kind:


(a) fringe benefits tax;


(b) an instalment of fringe benefits tax;


(c) *Medicare levy;


(d) *Medicare levy (fringe benefits) surcharge;


(e) a *PAYG instalment.

340-10(2)  


This section also applies to a liability if it is a liability that is specified in the column headed " Liabilities " of the following table and the liability is a liability under a provision or provisions of an Act specified in the column headed " Provision(s) " of the table:


Liabilities and provision(s)
Item Liabilities Provision(s)
1 additional tax (a) section 93 or 112B of the Fringe Benefits Tax Assessment Act 1986 ; or

(b) former section 163B or subsection 221YDB(1), (1AAA), (1AA) or (1ABA) or Part VII of the Income Tax Assessment Act 1936
2 administrative penalty in relation to fringe benefits tax or *tax Part 4-25 in this Schedule
3 general interest charge (a) former section 163AA, former section 170AA, former subsection 204(3) or former subsection 221AZMAA(1), 221AZP(1), 221YD(3) or 221YDB(3) of the Income Tax Assessment Act 1936 ; or
(aa) section 5-15 in the Income Tax Assessment Act 1997 ; or
(b) section 45-80 or 45-620 or subsection 45-230(2), 45-232(2), 45-235(2) or 45-235(3) in this Schedule
3A shortfall interest charge Division 280 in this Schedule
4 interest section 102AAM of the Income Tax Assessment Act 1936
5 penalty former section 163A of the Income Tax Assessment Act 1936
6 *tax (a) section 128B of the Income Tax Assessment Act 1936 ; or
(b) section 128V of the Income Tax Assessment Act 1936 ; or
(c) section 4-1 of the Income Tax Assessment Act 1997 ; or
(d) section 840-805 of the Income Tax Assessment Act 1997 ; or
(da) section 840-905 of the Income Tax Assessment Act 1997 ; or
(e) section 840-805 of the Income Tax (Transitional Provisions) Act 1997


 

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