Document ID: chunk:federal_register_of_legislation:C2004C01086:front:0:p5
Version: federal_register_of_legislation:C2004C01086
Segment Type: other
Provision Reference: 
Character Range: 14843–18536

Taxation Administration Act 1953
12‑60Payment under labour hire arrangement, or specified by regulations
45‑130.............Individual stops paying on basis of GDP‑adjusted notional tax if he or she becomes GST registered
45‑230Liability to GIC on shortfall in quarterly instalment worked out on the basis of varied rate
45‑232Liability to GIC on shortfall in quarterly instalment worked out on the basis of estimated benchmark tax
45‑233...........Reduction in GIC liability under section 45‑232 if shortfall is made up in later instalment
Subdivision 45‑M—How amount of quarterly instalment is worked out on basis of your estimate of your benchmark tax

45‑410................Working out amount of instalment
45‑415..................Estimating your benchmark tax
45‑420...Credit in certain cases where amount of instalment is nil

Part 2—Amendment of other Acts
A New Tax System (Pay As You Go) Act 1999

Income Tax Assessment Act 1936

Schedule 11—PAYG withholding consequential amendments
Aboriginal Land Rights (Northern Territory) Act 1976

Bankruptcy Act 1966

Child Support (Registration and Collection) Act 1988

Crimes (Taxation Offences) Act 1980

Defence Act 1903

Higher Education Funding Act 1988

Income Tax Assessment Act 1936

221YHZXAExtended operation of certain provisions of the Taxation Administration Act
221YHZXB.................Penalty for failure to pay within time
Division 8—Prompt recovery, through estimates and payment agreements, of certain amounts not remitted
Subdivision B—Company failing to remit deductions, amounts withheld etc.

222AOBADirectors to cause company to remit or to go into voluntary administration or liquidation—non‑cash benefits
Income Tax Assessment Act 1997

34‑5...........This Division applies to employees and others
900‑135................Evidence on a payment summary
Income Tax Rates Act 1986

Public Service Act 1922

Social Security Act 1991

Taxation Administration Act 1953

Taxation (Interest on Overpayments and Early Payments) Act 1983

Veterans' Entitlements Act 1986

Schedule 12—Civil penalties
A New Tax System (Goods and Services Tax) Act 1999

Income Tax Assessment Act 1936

221AZKD....................Notification of deferred payments
Taxation Administration Act 1953

16‑45...............Remission of penalty under section 16‑30 or 16‑40

Part 4‑25—Charges and civil penalties for failing to meet obligations
Division 288—Electronic notification and payment
288‑5..............Electronic notification of BAS amounts
288‑10............................Penalty for non‑electronic notification
288‑15..................Electronic payment of tax debts
288‑20............................Penalty for non‑electronic payment
Division 298—Machinery provisions for civil penalties
298‑5...........................Scope of Division
298‑10.......................Notification of liability
298‑15.........................Due date for penalty
298‑20........................Remission of penalty
298‑25............General interest charge on unpaid penalty

Schedule 13—Delayed refund interest
Taxation (Interest on Overpayments and Early Payments) Act 1983

Part IIIAA—Delayed refund interest on running balance account (RBA) surpluses
12AA Entitlement to interest for RBA surpluses after notification of BAS amount
12AB Entitlement to interest for RBA surpluses after request for remission
12AC Entitlement to interest for RBA surpluses after request for refund..
12AD Period of interest for RBA surpluses...................
12AE Rate of interest for RBA surpluses....................
12AF Definitions..................................

Schedule 14—PAYG withholding registration
Taxation Administration Act 1953

Subdivision 16‑BA—To