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A New Tax System (Tax Administration) Bill (No. 1) 2000
  Schedule 3 Consequential amendments relating to collection and recovery rules

   

A New Tax System (Family Assistance) (Administration) Act 1999

1  Section 225

Omit “for the purpose of enabling the collection of tax”, substitute “or Subdivision 260-A in Schedule 1 to the Taxation Administration Act 1953 , for the purpose of enabling the collection of an amount”.

A New Tax System (Luxury Car Tax) Act 1999

2  Section 13-20 (note)

Renumber as note 1.

3  At the end of section 13-20

Add:

Note 2:       For provisions about collection and recovery of luxury car tax on taxable importations of luxury cars, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act.

A New Tax System (Tax Administration) Act 1999

4  After subitem 2(4) of Schedule 2

Insert:

(4A)     Despite subitems (2), (3) and (4), nothing can be done under Subdivision 255-B, 255-C or 260-A in Schedule 1 to the Taxation Administration Act 1953 before 1 July 2000.

A New Tax System (Wine Equalisation Tax) Act 1999

5  Section 23-5 (note)

Renumber as note 1.

6  At the end of section 23-5

Add:

Note 2:       For provisions about collection and recovery of wine tax on customs dealings, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act.

Fringe Benefits Tax Assessment Act 1986

7  Subsection 101(1)

Omit “92, 93, 94, 95, 100, 129, 130 and 131”, substitute “93, 100 and 129”.

8  Subsection 101(2)

Omit “94, 95, 100, 129, 130 and 131”, substitute “100 and 129”.

9  Saving

A reference to section 92, 94, 130 or 131 of the Fringe Benefits Tax Assessment Act 1986 (the FBTA Act ) in an item in Part 3 of Schedule 2 to the A New Tax System (Tax Administration) Act 1999 includes a reference to that section as it had effect, before its repeal, because of section 101 of the FBTA Act.

10  At the end of section 103

Add:

Note:          For provisions about collection and recovery of instalments of fringe benefits tax, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

Higher Education Funding Act 1988

11  Subsection 106U(1)

After “( Assessment Act )”, insert “, and Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 ,”.

12  Subsection 106U(1)

Omit “that Act”, substitute “the Assessment Act”.

13  At the end of subsection 106U(1)

Add:

Note:          Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 deals with collection and recovery of amounts on and after 1 July 2000, replacing some provisions in Division 1 of Part VI of the Income Tax Assessment Act 1936 .

Note:       The heading to section 106U is altered by omitting “ Income Tax Assessment Act ” and substituting “ tax legislation ”.

Income Tax Assessment Act 1936

14  After subsection 128C(1)

Insert:

Application

          (1A)  The Commissioner must not exercise his or her power under subsection (1) on or after 1 July 2000.

          (1B)  Subsections (2) and (5) do not apply in relation to withholding tax that becomes due and payable on or after 1 July 2000.

Note:          For provisions about collection and recovery of withholding tax and other amounts on or after 1 July 2000, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

15  Subsection 128C(9)

Repeal the subsection.

16  After subsection 128NB(3)

Insert:

Application

          (3A)  The Commissioner must not exercise his or her power under paragraph (3)(b) on or after 1 July 2000.

Note:          For provisions about collection and recovery of tax on or after 1 July 2000, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

17  At the end of section 160ARDZ

Add:

Application

             (3)  The Commissioner must not exercise his or her power under paragraph (1)(b) on or after 1 July 2000.

             (4)  Subsection (2) does not apply in relation to untainting tax that becomes due and payable on or after 1 July 2000.

Note:          For provisions about collection and recovery of untainting tax on or after 1 July 2000, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

18  At the end of section 160ARDZB

Add:

Application

             (2)  Subsection (1) does not apply in relation to any untainting tax or additional tax that becomes due and payable on or after 1 July 2000.

Note:          For provisions about collection and recovery of untainting tax and additional tax on or after 1 July 2000, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

19  At the end of section 204

Add:

Note:          For provisions about collection and recovery of income tax and related amounts, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

20  Subsection 205(3)

Omit “other provision of this Act”, substitute “provision of this or any other Act”.

21  Subsection 206(3)

Omit “other provision of this Act”, substitute “provision of this or any other Act”.

22  Paragraph 208(3)(b)

Omit “other provision of this Act”, substitute “provision of this or any other Act”.

23  Paragraph 209(3)(b)

Omit “other provision of this Act”, substitute “provision of this or any other Act”.

24  Subsection 214(3)

Omit “other provision of this Act”, substitute “provision of this or any other Act”.

25  Subsection 215(7)

Omit “other provision of this Act”, substitute “provision of this or any other Act”.

26  Subsection 216(4)

Omit “other provision of this Act”, substitute “provision of this or any other Act”.

27  Subsection 218(8)

Omit “other provision of this Act”, substitute “provision of this or any other Act”.

28  Subsection 220(9)

After “section”, insert “(including the extended operation that this section has because of any provision of this or any other Act)”.

29  Paragraph 221AZKC(5)(a)

Omit “section 206”, substitute “Subdivision 255-B in Schedule 1 to the Taxation Administration Act 1953 ”.

30  Paragraph 221AZKC(5)(b)

Omit “section 206”, substitute “Subdivision 255-B in Schedule 1 to the Taxation Administration Act 1953 ”.

31  Subsection 221AZKC(8)

Omit “206, 208, 209, 214, 254, 255, 258 and 259”, substitute “254 and 255”.

32  Subsection 221R(1A)

Repeal the subsection (except the note), substitute:

Application

          (1A)  Subsection (1) does not apply in relation to:

                     (a)  an amount payable under this Division that becomes due and payable on or after 1 July 2000; or

                     (b)  an amount that becomes due and payable on or after that day, and is taken to be income tax for the purposes of this Division because of any provision of this or any other Act.

33  At the end of section 221YHZW

Add:

Application

             (2)  The Commissioner must not exercise his or her power under paragraph (1)(b) on or after 1 July 2000.

Note:          For provisions about collection and recovery of TFN withholding tax on or after 1 July 2000, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

34  Subsection 222AFA(5)

Omit “Part 4-10 in Schedule 1 to the Taxation Administration Act 1953 ”, substitute “Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 ,”.

35  Subsection 222ANA(4)

Omit “Part 4-10”, substitute “Part 4-15”.

36  Paragraph 258(3)(b)

Omit “other provision of this Act”, substitute “provision of this or any other Act”.

37  Paragraph 259(3)(b)

Omit “other provision of this Act”, substitute “provision of this or any other Act”.

Income Tax Assessment Act 1997

38  Subsection 3-5(3)

Omit “Division 1 (sections 204 to 220) of Part VI of the Income Tax Assessment Act 1936 ”, substitute “sections 204, 213, 214A and 219 of the Income Tax Assessment Act 1936 and Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 ”.

Petroleum Resource Rent Tax Assessment Act 1987

39  Subsection 65(5)

Repeal the subsection.

40  Saving

Despite the repeal of subsection 65(5) of the Petroleum Resource Rent Tax Assessment Act 1987 by item 39, that subsection continues to have effect in relation to an exercise of the Commissioner’s power under section 84 of that Act before 1 July 2000.

41  Subsection 65(12)

Omit “83, 84, 86, 87, 88, 89, 92, 109, 110 and 111”, substitute “92 and 109”.

42  Saving

A reference to section 83, 84, 86, 88, 89, 110 or 111 of the Petroleum Resource Rent Tax Assessment Act 1987 (the PRRTA Act ) in an item in Part 3 of Schedule 2 to the A New Tax System (Tax Administration) Act 1999 includes a reference to that section as it had effect, before its repeal, because of subsection 65(12) of the PRRTA Act.

43  Subsection 93(1)

Omit “84, 85, 86, 87, 92, 109, 110 and 111”, substitute “85, 92 and 109”.

44  Saving

A reference to section 84, 86, 110 or 111 of the Petroleum Resource Rent Tax Assessment Act 1987 (the PRRTA Act ) in an item in Part 3 of Schedule 2 to the A New Tax System (Tax Administration) Act 1999 includes a reference to that section as it had effect, before its repeal, because of subsection 93(1) of the PRRTA Act.

45  At the end of section 95

Add:

Note:          For provisions about collection and recovery of an instalment of tax, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

Social Security Act 1991

46  Subsection 1061ZZFG(1)

After “Part IVC of”, insert “, and Part 4-15 in Schedule 1 to,”.

47  At the end of subsection 1061ZZFG(1)

Add:

Note 1:       Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 deals with collection and recovery of amounts on and after 1 July 2000, replacing some provisions in Division 1 of Part VI of the Income Tax Assessment Act 1936 .

Note 2:       FS assessment debts are also collected through the Pay As You Go (PAYG) system of collecting income tax: see Parts 2-1, 2-5 and 2-10 in Schedule 1 to the Taxation Administration Act 1953 .

Social Security (Administration) Act 1999

48  Subsection 241(1)

Omit “for the purpose of enabling the collection of tax”, substitute “or Subdivision 260-A in Schedule 1 to the Taxation Administration Act 1953 , for the purpose of enabling the collection of an amount”.

Student Assistance Act 1973

49  Subsection 12ZN(1)

After “Part IVC of”, insert “, and Part 4-15 in Schedule 1 to,”.

Note:       The heading to section 12ZN is altered by omitting “ the Income Tax Assessment Act ” and substituting “ tax legislation ”.

50  At the end of subsection 12ZN(1)

Add:

Note 1:       Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 deals with collection and recovery of amounts on and after 1 July 2000, replacing some provisions in Division 1 of Part VI of the Income Tax Assessment Act 1936 .

Note 2:       FS assessment debts are also collected through the Pay As You Go (PAYG) system of collecting income tax: see Parts 2-1, 2-5 and 2-10 in Schedule 1 to the Taxation Administration Act 1953 .

Superannuation Contributions Tax (Assessment and Collection) Act 1997

51  At the end of subsection 15(4)

Add:

Note:          For provisions about collection and recovery of superannuation contributions surcharge and other related amounts, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

52  Subsection 15(8)

Omit “or within such further period as the Commissioner allows”.

53  Saving

Despite the amendment of subsection 15(8) of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 made by item 52, anything done under that subsection before 1 July 2000 continues to have effect on and after that day as if that subsection had not been so amended.

54  At the end of subsection 15(8)

Add:

Note:          For provisions about collection and recovery of superannuation contributions surcharge and other related amounts, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

Taxation Administration Act 1953

55  Subsection 8AAZH(1)

Repeal the subsection, substitute:

             (1)  If there is an RBA deficit debt on an RBA at the end of a day, the tax debtor is liable to pay to the Commonwealth the amount of the debt. The amount is due and payable at the end of that day.

Note:          For provisions about collection and recovery of the amount, see Part 4-15 in Schedule 1.

Note:       The heading to section 8AAZH is replaced by the heading “ Liability for RBA deficit debt ”.

56  Section 14ZQ (paragraphs (a), (d) and (eb) of the definition of delayed administration (beneficiary) objection )

Repeal the paragraphs.

57  Section 14ZQ (paragraph (g) of the definition of delayed administration (beneficiary) objection )

Repeal the paragraph, substitute:

                     (g)  subsection 260-145(5) in Schedule 1 (because of paragraph (a) of that subsection).

58  Section 14ZQ (paragraphs (a), (d) and (eb) of the definition of delayed administration (trustee) objection )

Repeal the paragraphs.

59  Section 14ZQ (paragraph (g) of the definition of delayed administration (trustee) objection )

Repeal the paragraph, substitute:

                     (g)  subsection 260-145(5) in Schedule 1 (because of paragraph (b) of that subsection).

60  Paragraph 14ZW(1)(ab)

Omit “subsection 98(3) of the Fringe Benefits Tax Assessment Act 1986 ”, substitute “subsection 260-145(5) in Schedule 1 (because of paragraph (a) of that subsection)”.

61  Paragraph 14ZW(1)(ac)

Omit “subsection 98(7) of the Fringe Benefits Tax Assessment Act 1986 ”, substitute “subsection 260-145(5) in Schedule 1 (because of paragraph (b) of that subsection)”.

62  Saving

The amendments made by items 56 to 61 do not apply to anything done under:

                     (a)  a provision specified in a paragraph that is repealed or amended by item 56, 57, 58 or 59; or

                     (b)  that provision as it continues to have effect because of item 134 of Schedule 2 to the A New Tax System (Tax Administration) Act 1999 .

63  Subsection 47(3)

Omit “Unless the Commissioner has extended the time to pay the penalty, or permitted it to be paid by instalments, the”, substitute “The”.

64  Subsection 47(3) (note)

Repeal the note.

65  At the end of section 16-70 in Schedule 1

Add:

Note:          For provisions about collection and recovery of amounts payable to the Commissioner under this Part, see Part 4-15.

66  At the end of section 45-15 in Schedule 1

Add:

Note 5:       For provisions about collection and recovery of amounts you are liable to pay under this Part, see Part 4-15.

67  Section 45-75 in Schedule 1

Omit “208, 209, 214, 254, 255, 258 and 259”, substitute “254 and 255”.

68  At the end of section 298-15 in Schedule 1

Add:

Note:          For provisions about collection and recovery of the penalty, see Part 4-15.

Termination Payments Tax (Assessment and Collection) Act 1997

69  At the end of subsection 11(2)

Add:

Note:          For provisions about collection and recovery of termination payments surcharge and other related amounts, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 .

Tobacco Charges Assessment Act 1955

70  Subsection 17(1)

Omit “Subject to subsection (2) of this section and section 23, charge”, substitute “Charge”.

71  Subsection 17(1A)

Omit “Subject to subsection (2) of this section and section 23, additional”, substitute “Additional”.

Trust Recoupment Tax Assessment Act 1985

72  Subsection 4(6)

After “Assessment Act”, insert “, or subsection 255-5(2) in Schedule 1 to the Taxation Administration Act 1953 ,”.

Note:       The heading to section 4 is altered by omitting “ Assessment Act ” and substituting “ tax legislation ”.

73  Subsection 4(8)

Repeal the subsection.

74  Saving

Despite the repeal of subsection 4(8) of the Trust Recoupment Tax Assessment Act 1985 by item 73, that subsection continues to have effect in relation to a person who dies before 1 July 2000.

Veterans’ Entitlements Act 1986

75  Subsection 58J(1)

Omit “for the purposes of enabling the collection of tax”, substitute “or Subdivision 260-A in Schedule 1 to the Taxation Administration Act 1953 , for the purpose of enabling the collection of an amount”.

76  Subsection 58J(2)

Omit “for the purposes of enabling the collection of tax”, substitute “or Subdivision 260-A in Schedule 1 to the Taxation Administration Act 1953 , for the purpose of enabling the collection of an amount”.

77  At the end of section 58J

Add:

Note:          The power of the Commissioner of Taxation to issue a notice in relation to collection of tax under section 218 of the Income Tax Assessment Act 1936 ceases on and after 1 July 2000. On and after that day, he or she may issue a similar notice under Subdivision 260-A in Schedule 1 to the Taxation Administration Act 1953 .

Note:       The heading to section 58J is altered by omitting “— section 218 of the Income Tax Assessment Act ”.

Wool Tax (Administration) Act 1964

78  Subsection 36(1)

Omit “Subject to section 37, tax”, substitute “Tax”.

79  Subsection 36(2)

Omit “Subject to section 37, additional”, substitute “Additional”.