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Bill
- Schedule 1—Administrative penalties
- Schedule 2—Consequential and miscellaneous amendments
- Schedule 3—Pay As You Go (PAYG) withholding system
- Schedule 4—Amendment of the Corporations Law consequential on Pay As You Go (PAYG) withholding system
- Schedule 5—Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
1998-1999-2000
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
A New Tax System (Tax Administration) Bill (No. 2) 2000
No. , 2000
(Treasury)
A Bill for an Act to amend the law about taxation to implement A New Tax System, and for related purposes
Contents
1............ Short title............................................................................................. 1
2............ Definition............................................................................................ 1
3............ Commencement................................................................................... 2
4............ Schedule(s)......................................................................................... 2
Schedule 1—Administrative penalties 3
Taxation Administration Act 1953 3
Schedule 2—Consequential and miscellaneous amendments 21
Part 1—General 21
A New Tax System (Australian Business Number) Act 1999 21
Diesel and Alternative Fuels Grants Scheme Act 1999 21
Fringe Benefits Tax Assessment Act 1986 22
Income Tax Assessment Act 1936 23
Income Tax Assessment Act 1997 31
Petroleum Resource Rent Tax Assessment Act 1987 32
Superannuation Contributions Tax (Assessment and Collection) Act 1997 33
Superannuation Guarantee (Administration) Act 1992 33
Taxation Administration Act 1953 35
Taxation (Interest on Overpayments and Early Payments) Act 1983 44
Tobacco Charges Assessment Act 1955 44
Termination Payments Tax (Assessment and Collection) Act 1997 44
Wool Tax (Administration) Act 1964 44
Part 2—Amendments applying to returns etc. for the 2000-01 year and later years 46
Income Tax Assessment Act 1936 46
Taxation Administration Act 1953 47
Part 3—Amendments applying to tax payable for the 2000-01 year and later years 53
Income Tax Assessment Act 1936 53
Part 4—FBT amendments commencing on 1 April 2001 54
Fringe Benefits Tax Assessment Act 1986 54
Schedule 3—Pay As You Go (PAYG) withholding system 56
Taxation Administration Act 1953 56
A New Tax System (Tax Administration) Act 1999 58
Schedule 4—Amendment of the Corporations Law consequential on Pay As You Go (PAYG) withholding system 60
Schedule 5—Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997 61
A Bill for an Act to amend the law about taxation to implement A New Tax System, and for related purposes
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the A New Tax System (Tax Administration) Act (No. 2) 2000 .
2 Definition
In this Act:
Corporations Law means the Corporations Law set out in section 82 of the Corporations Act 1989 .
3 Commencement
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Goods and Services Tax) Act 1999 .
(2) Items 2 to 7 (inclusive) of Schedule 2 commence, or are taken to have commenced, immediately after the commencement of sections 9 and 10 of the Diesel and Alternative Fuels Grants Scheme Act 1999 .
(3) Part 4 of Schedule 2 commences, or is taken to have commenced, on 1 April 2001.
(4) Schedule 3 commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act (No. 1) 2000 .
(5) Schedule 4 commences, or is taken to have commenced, on 1 July 2000.
(6) Items 8 and 9 of Schedule 5 commence, or are taken to have commenced, on 1 July 2000.
4 Schedule(s)
Subject to section 3, the Corporations Law and each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.