Title A New Tax System (Tax Administration) Bill (No. 1) 2000
Database Bills & Legislation
Long Title a Bill for an Act to implement A New Tax System by amending the law about taxation, and for related purposes
Date 13-03-2000 12:02 AM
Source House of Reps
Parl No. 39
Bill Number 1999/245
Bill Type Government
Portfolio Treasurer's portfolio
Reps Bill Code T
Status Act
System Id legislation/bills/r968_third-reps/0000


A New Tax System (Tax Administration) Bill (No. 1) 2000
1998-99

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

 


This Bill originated in the House of Representatives; and, having this day passed, is now ready for presentation to the Senate for its concurrence.

                I.C. HARRIS

           Clerk of the House of Representatives

House of Representatives

13 March 2000

 

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. 1) 2000.

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 (except items 2, 5, 9 and 10 and subitem 11(2)) commences on 1 April 2000.

             (3)  Items 2, 5, 9 and 10, and subitem 11(2), of Schedule 2 commence on 1 April 2001.

             (4)  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.

             (5)  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.

             (6)  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 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 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.

             (8)  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.

             (9)  Items 39, 40, 52, 53, 73 and 74 of Schedule 3 commence, or are taken to have commenced, on 1 July 2000.

           (10)  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.

           (11)  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.