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Showing 1 - 2 of 2 results for "Taxation Administration Act"

ATO seeks submissions on defining an 'employee'

ELIZA BAVIN  |  WEDNESDAY, 3 JUL 2024
... employee. While this sounds quite straightforward, the term 'employee' is not defined in the Taxation Administration Act (TAA), therefore it has its ordinary meaning under common law. "In most cases, it will be self-evident whether an employer ...

Cooper wants collectables banned from SMSFs

MICHAEL HOBBS  |  THURSDAY, 29 APR 2010
... new administrative penalties framework should be based on the SIS Act. It could be modelled on the Taxation Administration Act 1953 penalty framework, which includes penalty units and assessment objection. Alternatively, the panel said the administrative ...
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