Taxation Administration Act 1953
Hide history note
View history noteSch 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 rulesCh 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.
Pt 4-1 inserted by No 39 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012.
No 39 of 2012, s 3 and Sch 1 item 239 contains the following application provision:
239 Application of amendments
(1)
The amendments made by Divisions 1, 2 and 3 of this Part apply in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012.
(2)
The amendments made by Divisions 1, 2 and 3 of this Part also apply in relation to payments and refunds that:
(a)
do not relate to any tax periods or fuel tax return periods; and
(b)
relate to liabilities or entitlements that arose on or after 1 July 2012.
Div 155 inserted by No 39 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012. For application provision see note under Part 4-1 heading.
Subdiv 155-B inserted by No 39 of 2012, s 3 and Sch 1 item 1, effective 1 July 2012. For application provision see note under Part 4-1 heading.
155-57 155-57 (Repealed) SECTION 155-57 AMENDMENT TO GIVE EFFECT TO MRRT ANTI-PROFIT SHIFTING RULES
(Repealed by No 96 of 2014)
S 155-57 repealed by No 96 of 2014, s 3 and Sch 1 item 73, effective 30 September 2014. For transitional provisions see note under Pt
3-15
heading. S 155-57 formerly read:
SECTION 155-57 AMENDMENT TO GIVE EFFECT TO MRRT ANTI-PROFIT SHIFTING RULES
155-57
The Commissioner may amend an assessment of an
*
assessable amount of yours at any time for the purposes of giving effect to Division
205
(about anti-profit shifting) of the
Minerals Resource Rent Tax Act 2012
.
S 155-57 inserted by No 14 of 2012, s 3 and Sch 2 item 5, effective 1 July 2012. For application and transitional provisions see note under Part 3-15 heading.
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