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The Parliament of the
Commonwealth of Australia
Presented and read a first time
A New Tax System (Tax Administration) Bill (No. 2) 1999
No. , 1999
(Treasury)
A Bill for an Act to implement A New Tax System by amending the law about taxation, and for related purposes
Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 1
3............ Schedule(s)......................................................................................... 3
Schedule 1—PAYG instalments and trusts 4
Taxation Administration Act 1953 4
Schedule 2—Fringe benefits tax instalments 15
Fringe Benefits Tax Assessment Act 1986 15
Taxation Administration Act 1953 20
Schedule 3—Consequential amendments relating to collection and recovery rules 21
A New Tax System (Family Assistance) (Administration) Act 1999 21
A New Tax System (Luxury Car Tax) Act 1999 21
A New Tax System (Tax Administration) Act 1999 21
A New Tax System (Wine Equalisation Tax) Act 1999 21
Fringe Benefits Tax Assessment Act 1986 22
Higher Education Funding Act 1988 22
Income Tax Assessment Act 1936 23
Income Tax Assessment Act 1997 26
Petroleum Resource Rent Tax Assessment Act 1987 27
Social Security Act 1991 28
Social Security (Administration) Act 1999 28
Student Assistance Act 1973 28
Superannuation Contributions Tax (Assessment and Collection) Act 1997 29
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 29
Taxation Administration Act 1953 29
Termination Payments Tax (Assessment and Collection) Act 1997 31
Tobacco Charges Assessment Act 1955 32
Trust Recoupment Tax Assessment Act 1985 32
Veterans’ Entitlements Act 1986 32
Wool Tax (Administration) Act 1964 33
Schedule 4—Miscellaneous amendments 34
A New Tax System (Indirect Tax Administration) Act 1999 34
A New Tax System (Pay As You Go) Act 1999 34
Income Tax Assessment Act 1936 34
Income Tax Assessment Act 1997 36
Taxation Administration Act 1953 37
Schedule 5—Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997 44
A Bill for an Act to implement A New Tax System by amending the law about taxation, 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) 1999 .
2 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 (Tax Administration) Act 1999 .
(2) Schedule 2 commences on 1 April 2001.
(3) Item 34 of Schedule 3 commences, or is taken to have commenced, on 1 July 2000, immediately after the commencement of item 49 of Schedule 11 to the A New Tax System (Tax Administration) Act 1999 .
(4) Item 35 of Schedule 3 commences, or is taken to have commenced, on 1 July 2000, immediately after the commencement of item 58 of Schedule 11 to the A New Tax System (Tax Administration) Act 1999 .
(5) Items 46 and 47 of Schedule 3 commence, or are taken to have commenced:
(a) immediately after the commencement of item 6 of Schedule 2 to the Youth Allowance Consolidation Act 1999 ; or
(b) immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999 ;
whichever is the later.
(6) Item 48 of Schedule 3 commences, or is taken to have commenced:
(a) on 20 March 2000; or
(b) immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999 ;
whichever is the later.
(7) Item 68 of Schedule 3 commences, or is taken to have commenced, immediately after the commencement of Schedule 12 to the A New Tax System (Tax Administration) Act 1999 .
(8) Items 39, 40, 52, 53, 73 and 74 of Schedule 3 commence, or are taken to have commenced, on 1 July 2000.
(9) Item 1 of Schedule 4 to this Act commences, or is taken to have commenced, on 1 July 2000, immediately before the commencement of Schedule 1 to the A New Tax System (Indirect Tax Administration) Act 1999 .
(10) Items 4 to 9 of Schedule 4 to this Act commence, or are taken to have commenced, on 1 July 2000, immediately after the commencement of the amendments of the Income Tax Assessment Act 1936 made by Part 1 of Schedule 5 to the A New Tax System (Tax Administration) Act 1999 .
3 Schedule(s)
Subject to section 2, 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.