Senate
A New Tax System (Tax Administration) Bill (No. 2) 2000
Revised Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)This Memorandum takes account of amendments made by the House of Representatives to this Bill as introduced.
Index
Schedule 1: Administrative penalties
| Bill reference | Paragraph No. |
|---|---|
| Item 2, item 1 in section 284-80 | 1.52 |
| Item 2, item 1 in subsection 284-90(1) | 1.61 |
| Item 2, item 2 in section 284-80 | 1.52, 1.54 |
| Item 2, item 2 in subsection 284-90(1) | 1.63 |
| Item 2, item 3 in section 284-80 | 1.52 |
| Item 2, item 3 in subsection 284-90(1) | 1.66, 1.89 |
| Item 2, item 4 in section 284-80 | 1.52, 1.54 |
| Item 2, item 4 in subsection 284-90(1) | 1.80, 1.82 |
| Item 2, items 4 to 6 in subsection 284-90(1) | 1.21 |
| Item 2, item 5 in section 284-80 | 1.52 |
| Item 2, items 5 and 6 in subsection 284-90(1) | 1.84 |
| Item 2, item 6 in section 284-80 | 1.52, 1.54 |
| Item 2, item 7 in subsection 284-90(1) | 1.87 |
| Item 2, item 8 in subsection 284-90(1) | 1.88 |
| Item 2, section 284-15 | 1.20 |
| Item 2, subsection 284-15(1) | 1.22 |
| Item 2, subsection 284-15(2) | 1.29 |
| Item 2, subsection 284-15(3) | 1.24 |
| Item 2, section 284-20 | 1.40 |
| Item 2, section 284-25 | 1.31 |
| Item 2, section 284-30 | 1.32 |
| Item 2, section 284-35 | 1.34 |
| Item 2, subsection 284-75(1) | 1.36 |
| Item 2, paragraph 284-75(1)(b) | 1.42 |
| Item 2, subsection 284-75(2) | 1.21, 1.36 |
| Item 2, paragraph 284-75(2)(b) | 1.44, 1.45 |
| Item 2, subsection 284-75(3) | 1.36, 1.47 |
| Item 2, subsection 284-75(4) | 1.36, 1.50 |
| Item 2, section 284-90 | 1.57, 1.58 |
| Item 2, subsection 284-90(1) | 1.30 |
| Item 2, subsection 284-90(2) | 1.59 |
| Item 2, subparagraph 284-145(1)(b)(i) | 1.94 |
| Item 2, subparagraph 284-145(1)(b)(ii) | 1.95 |
| Item 2, paragraph 284-145(2)(a) | 1.96 |
| Item 2, paragraph 284-145(2)(b) | 1.97 |
| Item 2, subsection 284-145(3) | 1.99 |
| Item 2, subsection 284-150(1) | 1.100 |
| Item 2, subsection 284-150(2) | 1.101 |
| Item 2, section 284-160 | 1.21 |
| Item 2, paragraph 284-160(a) | 1.103 |
| Item 2, paragraph 284-160(b) | 1.104 |
| Item 2, subsection 284-215(1) | 1.108 |
| Item 2, subsection 284-215(2) | 1.110 |
| Item 2, subsection 284-215(3) | 1.51 |
| Item 2, section 284-220 | 1.113 |
| Item 2, paragraphs 284-220(1)(a) and (2)(a) | 1.115 |
| Item 2, paragraph 284-220(1)(b) | 1.117 |
| Item 2, paragraph 284-220(1)(c) | 1.119 |
| Item 2, paragraph 284-220(1)(d) | 1.120 |
| Item 2, paragraph 284-220(1)(e) | 1.121 |
| Item 2, paragraph 284-220(2)(b) | 1.119 |
| Item 2, section 284-225 | 1.123 |
| Item 2, paragraphs 284-225(1)(a) and (b) | 1.124 |
| Item 2, paragraph 284-225(1)(c) | 1.125 |
| Item 2, subsection 284-225(2) | 1.89 |
| Item 2, paragraph 284-225(2)(a) | 1.129 |
| Item 2, paragraph 284-225(2)(b) | 1.130 |
| Item 2, paragraph 284-225(3)(a) | 1.132 |
| Item 2, paragraph 284-225(3)(b) | 1.132 |
| Item 2, subsection 284-225(4) | 1.134 |
| Item 2, subsection 284-225(5) | 1.137 |
| Item 2, subsection 286-75(1) | 1.146 |
| Item 2, subsection 286-75(2) | 1.147 |
| Item 2, subsection 286-80(2) | 1.149, 1.154 |
| Item 2, subsection 286-80(3) | 1.151, 1.152, 1.154 |
| Item 2, subsection 286-80(4) | 1.151, 1.153 |
| Item 2, subsection 286-80(6) | 1.150 |
| Item 3 | 1.122 |
Schedule 2: Consequential and miscellaneous amendments
| Bill reference | Paragraph No. |
|---|---|
| Item 1A, subitem 2(3) | 3.93 |
| Item 8 | 3.49 |
| Item 8A, paragraph 112(4)(b) | 1.181 |
| Item 10, section 119 of the FBTAA 1986 | 2.13 |
| Item 15, subsection 98A(2) | 3.59 |
| Item 23, section 170AA | 1.185 |
| Item 24 | 3.49 |
| Item 25, paragraph 172(1)(b) | 3.59 |
| Item 27, paragraph 222AJA(3)(a) | 3.61 |
| Item 29 | 1.138 |
| Item 30, paragraph 226Z(b) | 1.131 |
| Items 31 and 32 | 2.12 |
| Item 33, section 251A | 2.6 |
| Item 34, subsection 251L(1) | 2.7, 2.22 |
| Item 35, subsection 251L(6) of the ITAA 1936 | 2.13 |
| Item 35, subsection 251L(7) | 2.12 |
| Item 35, subsection 251L(8) | 2.10 |
| Item 35, subsection 251L(9) | 2.21 |
| Item 35, subsection 251L(10) | 2.22 |
| Item 36, section 251LA | 2.18 |
| Item 72, subsection 8AAG(5) | 3.64 |
| Item 76, subsection 8AAZLH(2A) | 2.26 |
| Item 81, section 16B | 3.54 |
| Item 88, subsection 16-142(2) | 3.66 |
| Items 98 to 100, section 20-80 | 3.70 |
| Items 102 to 105, paragraphs 45-230(3)(b), 45-232(4)(b), 45-233(5)(b) and 45-235(4)(b) | 3.73 |
| Item 115, section 288-25 | 1.177 |
| Item 115, section 288-30 | 1.172, 1.177 |
| Item 115, section 288-35 | 1.177 |
| Item 117, section 298-30 in Schedule 1 of the TAA 1953 | 1.143 |
| Item 117, subsection 298-30(3) in Schedule 1 of the TAA 1953 | 1.144 |
| Item 118, subsection 353-10(2) | 3.47 |
| Item 121, section 13 | 3.59 |
| Item 129 | 3.76 |
| Item 132 | 1.166 |
| Item 138, paragraph 162(b) | 1.164 |
| Item 143, section 388-50 | 1.162 |
| Item 143, subsection 388-50(2) | 1.163 |
| Item 143, subsection 388-55(1) | 1.166, 1.188 |
| Item 143, subsection 388-55(2) | 1.167 |
| Item 143, section 388-60 | 1.170 |
| Item 143, subsections 388-65(1) and (2) | 1.171 |
| Item 143, subsections 388-65(3) and (4) | 1.172 |
| Item 143, section 388-70 | 1.173 |
| Item 143, section 388-75 | 1.175 |
| Item 143, subsection 388-75(4) | 1.176 |
| Item 143, section 388-85 | 3.49 |
| Item 145, paragraph 204(1)(a) | 1.184 |
| Item 145, paragraph 204(1)(b) | 1.185 |
| Items 145 to 147, section 204 | 1.183 |
Schedule 3: PAYG withholding system
| Bill reference | Paragraph No. |
|---|---|
| Item 1, subsection 12-60(1) | 3.6, 3.23 |
| Items 3, 6 and 7, section 12-190 | 3.6 |
| Item 6, subsection 12-190(3A) | 3.26 |
| Item 7, paragraph 12-190(4)(a) | 3.29 |
| Item 8A, paragraph 12-190(4)(d) | 3.89 |
| Item 10, subsection 15-25(1) | 3.6 |
| Items 11 and 12, paragraphs 16-155(1)(a) and 16-160(1)(a) | 3.38 |
| Items 11 to 15, section 16-167 | 3.6 |
| Item 16, section 16-180 | 3.6 |
| Items 17 and 18 | 3.44 |
Schedule 4: Amendment of the Corporations Law consequential on (PAYG) withholding system
| Bill reference | Paragraph No. |
|---|---|
| Items 1 to 4 | 3.48 |
Schedule 4A: Income tax deductions for GST-related expenditure
| Bill reference | Paragraph No. |
|---|---|
| Items 1 to 3, subsections 25-80(1) and 42-168(1) of the ITAA 1997 | 3.84 |
| Items 4 and 7, subsections 25-80(1) and 42-168(1) | 3.85 |
| Item 6, subsections 25-80(1) and 42-168(1) of the ITAA 1997 | 3.84 |
| Item 9, subsections 25-80(4) | 3.86 |
| Item 9, subsections 25-80(5), 42-170(4) and (5) | 3.86, 3.87 |
| Item 11 | 3.84 |
| Item 12, subsections 25-80(1) and 42-168(1) of the ITAA 1997 | 3.84, 3.85 |
| Item 16, subsections 25-80(5), 42-170(4) and (5) | 3.87 |
Schedule 4B: Diesel Fuel Rebate Scheme
| Bill reference | Paragraph No. |
|---|---|
| Item 1, subsection 164(5A) | 4.6 |
| Item 2, subsection 164(5AAC) | 4.6 |
| Item 2, subsection 164(5AAD) | 4.7 |
| Item 3, subsection 164(5AA) | 4.8 |
| Item 4, paragraph 164(5AA)(b) | 4.9 |
| Item 5, subsection 164(5ABA) | 4.8 |
| Item 6, subsection 78A(5A) | 5.6 |
| Item 7, subsection 78A(5AAC) | 5.6 |
| Item 7, subsection 78A(5AAD) | 5.7 |
| Item 8, subsection 78A(5AA) | 5.8 |
| Item 9, paragraph 78A(5AA)(b) | 5.9 |
| Item 10, subsection 78A(5ABA) | 5.8 |
Schedule 4C: Access to ABN information
| Bill reference | Paragraph No. |
|---|---|
| Item 1 | 6.10 |
| Item 2 | 6.4 |
| Item 2, subsection 26(3) | 6.4 |
| Item 2, subsection 26(4) | 6.6 |
| Item 3, subsection 27(7) | 6.7 |
| Item 4, sections 27A and 27B | 6.8 |
| Items 5, 6 and 8, paragraphs (c) and (d) of the definition of 'official employment' in section 41 | 6.9 |
| Items 5, 6 and 8, subparagraphs 30(3)(c)(vi) to (viii) | 6.9 |
| Items 5, 6 and 8, subparagraphs 30(3)(d)(iv) to (vi) | 6.9 |
| Item 7 | 6.12 |
| Item 9 | 6.13 |
Schedule 5: Consequential amendment of Chapter 6 (the Dictionary) of the ITAA 1997
| Bill reference | Paragraph No. |
|---|---|
| Item 1A | 3.80 |
| Item 4 | 1.175 |
| Item 6 and 7 | 3.66 |
| Items 8 and 9 | 3.44 |
| Item 14 | 1.128 |
| Item 16 | 1.176 |