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TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES    View history reference

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules    View history reference

PART 4-25 - CHARGES AND PENALTIES  

Division 288 - Miscellaneous administrative penalties    View history reference

SECTION 288-95  FAILING TO COMPLY ETC. WITH RELEASE AUTHORITY  

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288-95(1)  

(Repealed by No 81 of 2016)

288-95(2)  

A *superannuation provider that has been given a transitional release authority in accordance with section 292-80B of the Income Tax (Transitional Provisions) Act 1997 and that fails to comply with subsection 292-80C(1) of that Act is liable to an administrative penalty of 20 penalty units.

288-95(3)  

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A *superannuation provider that fails to comply with section 131-35 (about release authorities for superannuation) is liable to an administrative penalty of 20 penalty units.

288-95(4)  

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A *superannuation provider that fails to comply with section 135-75 (about release authorities for debt account discharge liabilities) is liable to an administrative penalty of 20 penalty units.


 



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