Taxation Administration Act 1953

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

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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 5 - Administration  

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Ch 5 title inserted by No 73 of 2006 , s 3 and Sch 5 item 44, effective 1 July 2006.

PART 5-5 - RULINGS  

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Pt 5-5 inserted by No 179 of 1999.

Division 362 - Rulings by Industry Innovation and Science Australia that activities are not ineligible activities  

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Div 362 heading amended by No 101 of 2021, s 3 and Sch 1 item 5(e), by substituting " Industry Innovation and Science Australia " for " Innovation and Science Australia " , effective 11 September 2021.

Div 362 heading amended by No 63 of 2016, s 3 and Sch 1 item 48(d), by substituting " Innovation and Science Australia " for " Innovation Australia " , effective 20 October 2016.

Div 362 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

General provisions  

SECTION 362-75   APPLICATION OF DIVISIONS 358 AND 359  

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362-75(1)    
Division 358 does not apply in relation to a *public ruling under this Division, or in relation to the making of such a ruling.

362-75(2)    
Division 359 does not apply in relation to a *private ruling under this Division, or in relation to the making of such a ruling.

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S 362-75 inserted by No 54 of 2016, s 3 and Sch 2 item 61, applicable in relation to the 2016-17 income year and later income years.

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