Title A New Tax System (Tax Administration) Bill (No. 2) 2000
Database Bills & Legislation
Long Title a Bill for an Act to amend the law about taxation to implement A New Tax System, and for related purposes
Date 21-06-2000 12:02 AM
Source House of Reps
Parl No. 39
Bill Number 2000/076
Bill Type Government
Portfolio Treasurer's portfolio
Reps Bill Code T
Status Act
System Id legislation/bills/r1036_third/0000


A New Tax System (Tax Administration) Bill (No. 2) 2000
</head> <body lang="EN-AU" xml:lang="EN-AU"> <div class="WordSection1"> <p class="MsoNormal"><span style="font-size:14.0pt">1998‑1999‑2000</span></p> <p class="MsoNormal"><span style="font-size:14.0pt"> </span></p> <p class="MsoNormal"><span style="font-size:14.0pt">The Parliament of the</span></p> <p class="MsoNormal"><span style="font-size:14.0pt">Commonwealth of Australia</span></p> <p class="MsoNormal"><span style="font-size:14.0pt"> </span></p> <p class="MsoNormal"><span style="font-size:14.0pt">HOUSE OF REPRESENTATIVES</span></p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal"><i>(As read a third time)</i></p> <p class="MsoNormal"><span style="font-size:9.5pt"> </span></p> <p class="MsoNormal"><span style="font-size:9.5pt"> </span></p> <p class="MsoNormal"><span style="font-size:9.5pt"> </span></p> <p class="MsoNormal"><span style="font-size:9.5pt"> </span></p> <p class="MsoNormal"><span style="font-size:9.5pt"> </span></p> <p class="MsoNormal"><span style="font-size:9.5pt"> </span></p> <p class="MsoNormal"><span style="font-size:9.5pt"> </span></p> <p class="MsoNormal"><span style="font-size:9.5pt"> </span></p> <p class="MsoNormal"><span style="font-size:9.5pt"> </span></p> <p class="ShortT">A New Tax System (Tax Administration) Bill (No. 2) 2000</p> <p class="MsoNormal"> </p> <p class="Actno">No.      , 2000</p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="MsoNormal"> </p> <p class="LongT">A Bill for an Act to amend the law about taxation to implement A New Tax System, and for related purposes</p> <p class="MsoHeader"><span class="CharAmSchNo"> </span><span class="CharAmSchText"> </span></p> <p class="MsoHeader"><span class="CharAmPartNo"> </span><span class="CharAmPartText"> </span></p> </div> <span style="font-size:11.0pt;font-family:"Times","serif""><br clear="all" style="page-break-before:always"/></span> <div class="WordSection2"> <p class="MsoNormal"><span style="font-size:18.0pt">Contents</span></p> <p class="MsoToc5">1............ Short title............................................................................................. 1</p> <p class="MsoToc5">2............ Definition............................................................................................ 1</p> <p class="MsoToc5">3............ Commencement................................................................................... 2</p> <p class="MsoToc5">4............ Schedule(s)......................................................................................... 2</p> <p class="MsoToc6">Schedule 1—Administrative penalties<span style="font-size:9.0pt;font-weight:normal">                                                                      </span> <span style="font-size:9.0pt;font-weight:normal">3</span></p> <p class="MsoToc9">Taxation Administration Act 1953<span style="font-size:9.0pt; font-style:normal">                                                                          </span> <span style="font-size:9.0pt;font-style:normal">3</span></p> <p class="MsoToc6">Schedule 2—Consequential and miscellaneous amendments<span style="font-size:9.0pt;font-weight:normal">                   </span> <span style="font-size:9.0pt;font-weight:normal">21</span></p> <p class="MsoToc7">Part 1—General<span style="font-size:9.0pt">                                                                                                             </span> <span style="font-size:9.0pt">21</span></p> <p class="MsoToc9">A New Tax System (Australian Business Number) Act 1999<span style="font-size:9.0pt;font-style:normal">                             </span> <span style="font-size:9.0pt;font-style:normal">21</span></p> <p class="MsoToc9">A New Tax System (Tax Administration) Act 1999<span style="font-size:9.0pt;font-style:normal">                                             </span> <span style="font-size:9.0pt;font-style:normal">21</span></p> <p class="MsoToc9">Diesel and Alternative Fuels Grants Scheme Act 1999<span style="font-size:9.0pt;font-style:normal">                                     </span> <span style="font-size:9.0pt;font-style:normal">21</span></p> <p class="MsoToc9">Fringe Benefits Tax Assessment Act 1986<span style="font-size: 9.0pt;font-style:normal">                                                            </span> <span style="font-size:9.0pt;font-style:normal">22</span></p> <p class="MsoToc9">Income Tax Assessment Act 1936<span style="font-size:9.0pt; font-style:normal">                                                                           </span> <span style="font-size:9.0pt;font-style:normal">23</span></p> <p class="MsoToc9">Income Tax Assessment Act 1997<span style="font-size:9.0pt; font-style:normal">                                                                           </span> <span style="font-size:9.0pt;font-style:normal">33</span></p> <p class="MsoToc9">Petroleum Resource Rent Tax Assessment Act 1987<span style="font-size:9.0pt;font-style:normal">                                          </span> <span style="font-size:9.0pt;font-style:normal">33</span></p> <p class="MsoToc9">Superannuation Contributions Tax (Assessment and Collection) Act 1997 <span style="font-size:9.0pt;font-style:normal">34</span></p> <p class="MsoToc9">Superannuation Guarantee (Administration) Act 1992<span style="font-size:9.0pt;font-style:normal">                                   </span> <span style="font-size:9.0pt;font-style:normal">34</span></p> <p class="MsoToc9">Taxation Administration Act 1953<span style="font-size:9.0pt; font-style:normal">                                                                        </span> <span style="font-size:9.0pt;font-style:normal">36</span></p> <p class="MsoToc9">Taxation (Interest on Overpayments and Early Payments) Act 1983<span style="font-size:9.0pt;font-style:normal">             </span> <span style="font-size:9.0pt;font-style:normal">45</span></p> <p class="MsoToc9">Tobacco Charges Assessment Act 1955<span style="font-size: 9.0pt;font-style:normal">                                                               </span> <span style="font-size:9.0pt;font-style:normal">45</span></p> <p class="MsoToc9">Termination Payments Tax (Assessment and Collection) Act 1997<span style="font-size:9.0pt;font-style:normal">                </span> <span style="font-size:9.0pt;font-style:normal">45</span></p> <p class="MsoToc9">Wool Tax (Administration) Act 1964<span style="font-size:9.0pt; font-style:normal">                                                                    </span> <span style="font-size:9.0pt;font-style:normal">46</span></p> <p class="MsoToc7">Part 2—Amendments applying to returns etc. for the 2000‑01 year and later years<span style="font-size:9.0pt">       </span> <span style="font-size:9.0pt">47</span></p> <p class="MsoToc9">Income Tax Assessment Act 1936<span style="font-size:9.0pt; font-style:normal">                                                                           </span> <span style="font-size:9.0pt;font-style:normal">47</span></p> <p class="MsoToc9">Taxation Administration Act 1953<span style="font-size:9.0pt; font-style:normal">                                                                        </span> <span style="font-size:9.0pt;font-style:normal">48</span></p> <p class="MsoToc7">Part 3—Amendments applying to tax payable for the 2000‑01 year and later years<span style="font-size:9.0pt">       </span> <span style="font-size:9.0pt">54</span></p> <p class="MsoToc9">Income Tax Assessment Act 1936<span style="font-size:9.0pt; font-style:normal">                                                                           </span> <span style="font-size:9.0pt;font-style:normal">54</span></p> <p class="MsoToc7">Part 4—FBT amendments commencing on 1 April 2001<span style="font-size:9.0pt">                        </span> <span style="font-size:9.0pt">55</span></p> <p class="MsoToc9">Fringe Benefits Tax Assessment Act 1986<span style="font-size: 9.0pt;font-style:normal">                                                            </span> <span style="font-size:9.0pt;font-style:normal">55</span></p> <p class="MsoToc6">Schedule 3—Pay As You Go (PAYG) withholding system<span style="font-size:9.0pt;font-weight:normal">                       </span> <span style="font-size:9.0pt;font-weight:normal">57</span></p> <p class="MsoToc9">Taxation Administration Act 1953<span style="font-size:9.0pt; font-style:normal">                                                                        </span> <span style="font-size:9.0pt;font-style:normal">57</span></p> <p class="MsoToc9">A New Tax System (Tax Administration) Act 1999<span style="font-size:9.0pt;font-style:normal">                                             </span> <span style="font-size:9.0pt;font-style:normal">59</span></p> <p class="MsoToc6">Schedule 4—Amendment of the Corporations Law consequential on Pay As You Go (PAYG) withholding system<span style="font-size: 9.0pt;font-weight:normal">                                                                               </span> <span style="font-size:9.0pt;font-weight:normal">61</span></p> <p class="MsoToc6">Schedule 4A—Income tax deductions for GST‑related expenditure<span style="font-size:9.0pt;font-weight:normal">  </span> <span style="font-size:9.0pt;font-weight:normal">62</span></p> <p class="MsoToc9">Income Tax Assessment Act 1997<span style="font-size:9.0pt; font-style:normal">                                                                           </span> <span style="font-size:9.0pt;font-style:normal">62</span></p> <p class="MsoToc6">Schedule 4B—Diesel Fuel Rebate Scheme<span style="font-size:9.0pt;font-weight:normal">                                                           </span> <span style="font-size:9.0pt;font-weight:normal">65</span></p> <p class="MsoToc9">Customs Act 1901<span style="font-size:9.0pt;font-style:normal">                                                                                                     </span> <span style="font-size:9.0pt;font-style:normal">65</span></p> <p class="MsoToc9">Excise Act 1901<span style="font-size:9.0pt;font-style:normal">                                                                                                         </span> <span style="font-size:9.0pt;font-style:normal">66</span></p> <p class="MsoToc6">Schedule 4C—Access to ABN information<span style="font-size: 9.0pt;font-weight:normal">                                                         </span> <span style="font-size:9.0pt;font-weight:normal">68</span></p> <p class="MsoToc7">Part 1—Amendments<span style="font-size:9.0pt">                                                                                                 </span> <span style="font-size:9.0pt">68</span></p> <p class="MsoToc9">A New Tax System (Australian Business Number) Act 1999<span style="font-size:9.0pt;font-style:normal">                             </span> <span style="font-size:9.0pt;font-style:normal">68</span></p> <p class="MsoToc7">Part 2—Transitional<span style="font-size:9.0pt">                                                                                                    </span> <span style="font-size:9.0pt">72</span></p> <p class="MsoToc6">Schedule 5—Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997<span style="font-size:9.0pt; font-weight:normal">                                                                                                                </span> <span style="font-size:9.0pt;font-weight:normal">73</span></p> <p class="MsoNormal"> </p> </div> <span style="font-size:11.0pt;font-family:"Times","serif""><br clear="all" style="page-break-before:always"/></span> <div class="WordSection3"> <p class="MsoNormal" style="margin-right:191.35pt;line-height:10.0pt"><span style="font-size:9.0pt">This Bill originated in the House of Representatives; and, having this day passed, is now ready for presentation to the Senate for its concurrence.</span></p> <p class="MsoNormal" style="margin-top:35.0pt;line-height:10.0pt"> <span style="font-size:9.0pt">                I.C. HARRIS</span></p> <p class="MsoNormal"><i><span style="font-size:9.0pt">           Clerk of the House of Representatives</span></i></p> <p class="MsoNormal" style="margin-top:12.0pt;line-height:10.0pt"> <span style="font-size:9.0pt">House of Representatives</span></p> <p class="MsoNormal"><span style="font-size:9.0pt">21 June 2000</span></p> <p class="MsoNormal"> </p> <p class="Page1">A Bill for an Act to amend the law about taxation to implement A New Tax System, and for related purposes</p> <p class="MsoNormal" style="margin-top:12.0pt;line-height:normal"> <span style="font-size:16.0pt">The Parliament of Australia enacts:</span></p> <opc-section depth="0" ref="7199d4bc70fb4ec2a95e0bc4a42bf47d" title="1  Short title"><a name="7199d4bc70fb4ec2a95e0bc4a42bf47d"/><h5><a name="_Toc486301688"/><a name="_Toc486243564"/><a name="_Toc486241594"/><a name="_Toc486238256"/><a name="_Toc482416236"><span class="CharSectno">1</span>  Short title</a></h5> <p class="subsection">                    This Act may be cited as the <i>A New Tax System (Tax Administration) Act (No. 2) 2000</i>.</p> </opc-section><opc-section depth="0" ref="8af3f38c36704095ac00c5e4c8ecb8a5" title="2  Definition"><a name="8af3f38c36704095ac00c5e4c8ecb8a5"/><h5><a name="_Toc486301689"/><a name="_Toc486243565"/><a name="_Toc486241595"/><a name="_Toc486238257"/><a name="_Toc482416237"><span class="CharSectno">2</span>  Definition</a></h5> <p class="subsection">                    In this Act:</p> <p class="Definition"><b><i>Corporations Law</i></b> means the Corporations Law set out in section 82 of the <i>Corporations Act 1989</i>.</p> </opc-section><opc-section depth="0" ref="37acb99764284829b5b70938a00e5b40" title="3  Commencement"><a name="37acb99764284829b5b70938a00e5b40"/><h5><a name="_Toc486301690"/><a name="_Toc486243566"/><a name="_Toc486241596"/><a name="_Toc486238258"/><a name="_Toc482416238"><span class="CharSectno">3</span>  Commencement</a></h5> <p class="subsection">              (1)  Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1-1 of the <i>A New Tax System (Goods and Services Tax) Act 1999</i>.</p> <p class="subsection">              (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 <i>Diesel and Alternative Fuels Grants Scheme Act 1999</i>.</p> <p class="subsection">              (3)  Part 4 of Schedule 2 commences, or is taken to have commenced, on 1 April 2001.</p> <p class="subsection">              (4)  Schedule 3 commences, or is taken to have commenced, immediately after the commencement of section 1 of the <i>A New Tax System (Tax Administration) Act (No. 1) 2000</i>.</p> <p class="subsection">              (5)  Schedule 4 commences, or is taken to have commenced, on 1 July 2000.</p> <p class="subsection">           (5A)  Schedule 4B commences, or is taken to have commenced, immediately after the commencement of the <i>Customs and Excise Amendment (Diesel Fuel Rebate Scheme) Act 1999</i>.</p> <p class="subsection">           (5B)  Schedule 4C commences, or is taken to have commenced, on 1 July 2000.</p> <p class="subsection">              (6)  Items 8 and 9 of Schedule 5 commence, or are taken to have commenced, on 1 July 2000.</p> </opc-section><opc-section depth="0" ref="13285730917643a2a506e4e3748ca3f9" title="4  Schedule(s)"><a name="13285730917643a2a506e4e3748ca3f9"/><h5><a name="_Toc486301691"/><a name="_Toc486243567"/><a name="_Toc486241597"/><a name="_Toc486238259"/><a name="_Toc482416239"><span class="CharSectno">4</span>  Schedule(s)</a></h5> <p class="subsection">                    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.</p> <span style="font-size:1.0pt;font-family:"Times","serif""><br clear="all" style="page-break-before:always"/></span> <p class="PageBreak"> </p> </opc-section><?DMS-Include seriesId="5a5d64c1-d1b8-cdcf-ee74-e73bd4a56962"?><?DMS-Include seriesId="cbf22ee8-acb5-cfd8-91f8-a1c1806fbd15"?><?DMS-Include seriesId="4e3ef975-cb12-c310-c294-b059114a75d2"?><?DMS-Include seriesId="b14509ea-6208-eb81-cf50-de1562c1ae98"?><?DMS-Include seriesId="16806453-5d83-c063-f04a-bff9dad2c0a2"?><?DMS-Include seriesId="d29e093a-1958-e37d-83c3-8f28ea09c72f"?><?DMS-Include seriesId="76683bab-bffe-4069-a401-9324a38b3f0f"?><?DMS-Include seriesId="bcdfe77e-d49d-415b-cce4-a9a06e920c2f"?></div> </body> </div></div></body></html>