Taxation Administration Act 1953

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

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-35 - REGISTRATION AND SIMILAR PROCESSES FOR VARIOUS TAXES  

Division 426 - Process of endorsing charities and other entities  

Subdivision 426-A - Application of Subdivision 426-B to various kinds of endorsement  

SECTION 426-10   HOW SUBDIVISION 426-B APPLIES TO GOVERNMENT ENTITIES IN RELATION TO ENDORSEMENT UNDER SECTION 30-120 OF THE INCOME TAX ASSESSMENT ACT 1997  

426-10(1)  
This section applies in relation to endorsement under section 30-120 of the Income Tax Assessment Act 1997 .

426-10(2)  
Subdivision 426-B applies in relation to a *government entity in the same way as it applies in relation to an entity.

426-10(3)  
If, apart from this subsection, section 426-40 or 426-45 (as applied by this section) would impose an obligation on a *government entity:


(a) that is an unincorporated association or body; and


(b) for whose management a single person is responsible to persons or bodies outside the government entity;

the obligation is imposed on that person.

426-10(4)  
Subsection (3) has effect despite:


(a) subsection (2); and


(b) subsection 426-50(2) as it applies because of this section.


 

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