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Taxation Laws Amendment (Self Assessment) Act 1992 (101 of 1992)
Front Matter
PART 1 PRELIMINARY
1 Short title
2 Commencement
PART 2 AMENDMENT OF THE TAXATION ADMINISTRATION ACT 1953
3 Principal Act
4 After Part IVA
5 General interpretation provisions
6 Ineligible income tax remission decisions
7 After section 14ZV
8 When taxation objections are to be made
9 Commissioner to consider applications for extension of time
10 Commissioner to decide taxation objections
11 After section 15
12 Application of Part IVAAA
13 Application of Part IVAA
14 Other applications
PART 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
15 Principal Act
16 Losses and outgoings
17 Before section 160ARX
18 Section 160AS
19 Reliance by Commissioner on returns and statements
20 Amendment of assessments
21 Payment of interest by taxpayer where assessment amended
22 After section 170B
23 Penalty for unpaid tax
24 After section 207
25 After section 214
26 Before section 222
27 Penalty for false or misleading statements
28 Penalty tax where certain anti-avoidance provisions apply
29 Penalty tax where Division 13 of Part III applies
30 Penalty tax where Part IVA applies
31 After section 226
32 Negligence of registered tax agents etc.
33 Other amendments
34 Application
PART 4 AMENDMENT OF THE FRINGE BENEFITS TAX ASSESSMENT ACT 1986
35 Principal Act
36 After section 74
PART 5 AMENDMENT OF THE TAXATION (INTEREST ON UNDERPAYMENTS) ACT 1986
37 Principal Act
38 Imposition of interest charge
SCHEDULE 1 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 TO REMOVE REQUIREMENTS TO LODGE ELECTIONS
* Subsection 26AAC(4E)
* Subsection 26AAC(8B)
* Subsection 26AAC(15A)
* Subsection 26AAC(15B)
* Subsection 26B(5)
* Subsection 26BA(8)
* Paragraph 34(2)(a)
* Subsection 34(2A)
* Subsection 36(7)
* Subsection 36AAA(4)
* Subsection 36AAA(14)
* Subsection 36AA(6)
* Subsection 51AE(9)
* Subsection 56(1AB)
* Subsection 57AK(9)
* Subsection 57AM(32)
* Subsection 79E(6)
* Subsection 79E(7)
* Subsection 80(2C)
* Subsection 80(2D)
* Subsection 82KY(1)
* Subsection 88(6)
* Subsection 102AAX(4)
* Subsection 116D(1)
* Subsection 116D(2)
* Section 122M
* Subsection 123BB(2)
* Subsections 122D(4), 122DB(4), 122DD(4), 122DF(4), 122DG(6A), 122J(4BA), 122JE(6) and 122JF(3)
* Subsection 122H(1)
* Subsection 122H(2)
* Subsection 124ADH(1)
* Subsection 124ADH(2)
* Subsection 124AG(1)
* Subsection 124AG(2)
* Subsection 124AG(3)
* Subsection 124AH(4AA)
* Subsection 124AH(4AB)
* Subsection 124UA(3)
* Subsection 124ZAE(2)
* Paragraphs 148(6)(a) and (b)
* Paragraph 148(6)(c)
* Subsections 159GZS(5), 159GZT(7), 159GZU(5), 159GZV(5) and 159GZW(5)
* Subsection 160M(11C)
* Subsection 160ZSA(2)
* Subsections 160ZZQ(5A), 160ZZQ(5B) and 160ZZQ(11A)
* Subsection 275B(5)
* Subsection 279(6)
* Subsection 290A(3)
* Subparagraph 401(3)(d)(i)
* Subsection 401(4)
* Subparagraph 461(3)(c)(i)
* Subsection 461(4)
SCHEDULE 2 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 RELATING TO NOTICES AND REQUESTS
* Paragraph 36A(2)(d)
* Subsection 36A(3)
* Subsection 37(2)
* After subsection 37(2)
* Subsection 59(2A)
* Subsection 59(2D)
* Paragraph 80G(6)(c)
* After subsection 80G(6)
* Subsections 80G(7) and (8)
* Subsection 80G(13)
* Subsection 80G(16)
* Subsection 83A(2)
* Subsection 83A(3)
* Subsection 122B(1)
* Subsection 122B(2)
* Subsection 122B(4)
* Subsection 122B(5)
* Subsection 124AB(1)
* Subsection 124AB(3)
* Subsection 124AB(5)
* Subsection 124ABA(2)
* Subsection 124ABA(3)
* Paragraph 124ABA(3)(a)
* Paragraph 124ABA(3)(b)
* Paragraph 124ABA(3)(c)
* Paragraph 160AFE(1D)(c)
* Subsection 160AFE(1D)
* After subsection 160AFE(1D)
* Paragraph 160ZP(7)(c)
* After subsection 160ZP(7)
* Subsection 160ZP(7A)
* Paragraph 160ZP(7A)(a)
* Paragraph 160ZP(7A)(b)
* Subsection 160ZP(7B)
* Subsection 160ZP(8)
* Subsection 160ZP(9)
* Subsection 160ZP(10)
* Paragraph 160ZP(13)(a)
* Subsection 274(7)
* Subsection 274(8)
* Subsection 274(9)
SCHEDULE 3 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 RELATING TO INTEREST
* Subsection 102AAM(14)
* Subsection 160ARW(1)
* Subsection 160ARW(2)
* Subsection 160ARW(3)
* Subsection 172(1)
* Subsections 172(2), 208(2), 209(2), 214(2) and 215(6)
* Subsection 218(6B) (paragraph (ba) of the definition of 'tax')
* Subsection 218(6B) (subparagraph (c)(iv) of the definition of 'tax')
* Subsection 220(5)
* Subsections 221AK(3) and 221YA(2)
* Paragraph 221YBA(6)(g)
* Subsection 221YDA(2AC)
* Subsection 221YDA(2A)
* Subsection 221YHAAE(3)
* Paragraph 221YHAAE(4)(a)
* Subsections 254(2), 255(4), 258(2), 259(2) and 265(12)
SCHEDULE 4 FURTHER AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
* Subsection 159J(6) (paragraph (c) of the definition of 'invalid relative')
* Section 160AM
* Subsection 275(1)
* Subsections 275(2) and (4)
* Subsection 275(6)
* Subsection 275(7)
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