Taxation Administration Act 1953

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

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-45 - APPLICATION OF TAXATION LAWS TO CERTAIN ENTITIES  

Division 446 - Local governing bodies  

Guide to Division  

Operative provisions

SECTION 446-5   REQUIREMENTS FOR UNANIMOUS RESOLUTIONS BY LOCAL GOVERNING BODIES  

When section applies

446-5(1)  
This section applies to the following unanimous resolutions made by a *local governing body:


(a) a resolution that the remuneration of members of the body be subject to withholding under Part 2-5 (about Pay As You Go withholding);


(b) a resolution cancelling a resolution covered by paragraph (a).

When resolution takes effect

446-5(2)  
The resolution must specify a day as the day on which the resolution takes effect. The specified day must be within the 28-day period beginning on the day after the day on which the resolution was made. Resolution not affected by change in membership of body

446-5(3)  
The resolution continues in force in spite of a change in the membership of the *local governing body. Commissioner to be notified of resolution

446-5(4)  
The *local governing body must give written notice of the resolution to the Commissioner within 7 days after the resolution was made. Eligible local governing bodies to be notified by notifiable instrument

446-5(5)  
If the Commissioner is notified of the resolution, the Commissioner must, by notifiable instrument, publish notice of the making of the resolution. The instrument must also set out:


(a) the name of the *local governing body; and


(b) the day on which the resolution takes effect.

When resolution applies for purposes of affected provisions

446-5(6)  


This table sets out when the resolution applies for the purposes of particular provisions whose operation it affects.


When the resolution applies
Item If the resolution affects the operation of ... the resolution applies to ...
1 section 12-45 amounts that become payable after the day on which the resolution takes effect
2 Subdivision AB of Division 17 of Part III of the Income Tax Assessment Act 1936 (about tax offset for lump sum payments in arrears) *ordinary income *derived, and amounts that become *statutory income, after the day on which the resolution takes effect
3 sections 26-30 and 34-5 of the Income Tax Assessment Act 1997 (about deductions for relatives ' travel expenses and non-compulsory uniforms) expenditure incurred after the day on which the resolution takes effect
4 Divisions 28 and 900 of the Income Tax Assessment Act 1997 (about car expenses and substantiation) expenses incurred after the day on which the resolution takes effect
5 section 130-80 of the Income Tax Assessment Act 1997 (about capital gains tax and employee share trusts) *shares and rights to which a beneficiary becomes absolutely entitled after the day on which the resolution takes effect
6 provisions of the Fringe Benefits Tax Assessment Act 1986 relating to assessments (a) in the case of a loan benefit within the meaning of the Fringe Benefits Tax Assessment Act 1986 - a loan made after the day on which the resolution takes effect;
(b) in the case of a housing benefit within the meaning of that Act - the subsistence, after the day on which the resolution takes effect, of the housing right concerned;
(c) in the case of a residual benefit within the meaning of that Act that is *provided during a period - so much of the period as occurs after the day on which the resolution takes effect;
(d) any other *fringe benefit provided after the day on which the resolution takes effect.
7 Division 4 of Part II of the Income Tax Rates Act 1986 (about pro-rating the tax-free threshold) amounts that become assessable income after the day on which the resolution takes effect
8 the provisions of the Child Support (Registration and Collection) Act 1988 *ordinary income *derived, and amounts that become *statutory income, after the day on which the resolution takes effect
9 section 9-20 of the *GST Act (about the meaning of enterprise ) activities, or series of activities, done after the day on which the resolution takes effect
10 Division 111 of the *GST Act (about reimbursement of employees) reimbursements made after the day on which the resolution takes effect



 

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