Taxation Administration Act 1953 (Cth)
Schedule 1 obligations of the Taxation Administration Act 1953 that bind businesses and advisers: PAYG withholding, record-keeping, administrative penalties for statements and late lodgement, promoter penalties, and the director penalty regime. The rest of the Act is not built.
Taxation Administration Act 1953 (Cth) is a compliance framework from Australia: Commonwealth with 5 domains and 17 controls. The largest domains are Part 2-5 (Divisions 10 to 18): Pay as you go (PAYG) withholding – Taxation Administration Act 1953 (Cth) (7 controls), Part 4-15 (Division 269): Director penalty regime – Taxation Administration Act 1953 (Cth) (4 controls), Part 4-25 (Divisions 284, 286): Administrative penalties – Taxation Administration Act 1953 (Cth) (3 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (5)
Part 2-5 (Divisions 10 to 18): Pay as you go (PAYG) withholding – Taxation Administration Act 1953 (Cth)
| Code | Title |
|---|---|
| taxation-administration-act-1953-cth::s12-Div12 | Division 12 Payments from which an amount must be withheld |
| taxation-administration-act-1953-cth::s16-25 | s 16-25 Failure to withhold: offence |
| taxation-administration-act-1953-cth::s16-30to43 | ss 16-30 to 16-43 Failure to withhold: administrative penalty |
| taxation-administration-act-1953-cth::s16-5 | s 16-5 When to withhold an amount |
| taxation-administration-act-1953-cth::s16-B | Subdivision 16-B To pay withheld amounts to the Commissioner |
| taxation-administration-act-1953-cth::s16-BA | Subdivision 16-BA To be registered |
| taxation-administration-act-1953-cth::s16-C | Subdivision 16-C To provide information |
Part 4-15 (Division 269): Director penalty regime – Taxation Administration Act 1953 (Cth)
| Code | Title |
|---|---|
| taxation-administration-act-1953-cth::s269-15 | s 269-15 Directors' obligations |
| taxation-administration-act-1953-cth::s269-20 | s 269-20 Penalty |
| taxation-administration-act-1953-cth::s269-30 | s 269-30 Remission of penalty before end of notice period |
| taxation-administration-act-1953-cth::s269-35 | s 269-35 Defences |
Part 4-25 (Division 290): Promoter penalties – Taxation Administration Act 1953 (Cth)
| Code | Title |
|---|---|
| taxation-administration-act-1953-cth::s290-50 | s 290-50 Civil penalties for promoting a tax exploitation scheme |
Part 4-25 (Divisions 284, 286): Administrative penalties – Taxation Administration Act 1953 (Cth)
| Code | Title |
|---|---|
| taxation-administration-act-1953-cth::s284-145 | s 284-145 Liability to penalty for scheme shortfall amounts |
| taxation-administration-act-1953-cth::s284-75 | s 284-75 Liability to penalty for false or misleading statements, and for failing to lodge a required document |
| taxation-administration-act-1953-cth::s286-75 | s 286-75 Liability to penalty for failing to lodge documents on time |
Part 5-25 and Division 288: Record-keeping – Taxation Administration Act 1953 (Cth)
| Code | Title |
|---|---|
| taxation-administration-act-1953-cth::s288-25 | s 288-25 Penalty for failure to keep or retain records |
| taxation-administration-act-1953-cth::s382-5 | s 382-5 Keeping records of indirect tax transactions |
What is Taxation Administration Act 1953 (Cth) and who does it apply to?
Taxation Administration Act 1953 (Cth) is a compliance framework from Australia: Commonwealth with 5 domains and 17 controls. Schedule 1 obligations of the Taxation Administration Act 1953 that bind businesses and advisers: PAYG withholding, record-keeping, administrative penalties for statements and late lodgement, promoter penalties, and the director penalty regime. The rest of the Act is not built. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does Taxation Administration Act 1953 (Cth) actually require?
Taxation Administration Act 1953 (Cth) has 17 controls organised across 5 domains. The largest domains are Part 2-5 (Divisions 10 to 18): Pay as you go (PAYG) withholding – Taxation Administration Act 1953 (Cth) (7 controls), Part 4-15 (Division 269): Director penalty regime – Taxation Administration Act 1953 (Cth) (4 controls), Part 4-25 (Divisions 284, 286): Administrative penalties – Taxation Administration Act 1953 (Cth) (3 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of Taxation Administration Act 1953 (Cth) do I already cover?
Taxation Administration Act 1953 (Cth) does not currently have cross-framework mappings in our system. Check back as we continuously expand our mapping database.
How do I implement Taxation Administration Act 1953 (Cth)?
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