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Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009

Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010

Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)

Chapter 8 Finding tables

Outline of chapter

8.1 This chapter contains the finding tables.

Finding table

8.2 The following tables list the existing secrecy provisions and disclosure provisions, by Act, and the replacement provisions in the new framework by which they are proposed to be replaced (and vice versa). Note that while there are 20 different taxation laws that contain secrecy and disclosure provisions, only 18 have been amended and are listed below. This is because this framework does not include the A New Tax System (Australian Business Number) Act 1999 and the Tax Agent Services Act 2009 provisions for reasons outlined in Chapter 1.

8.3 While the secrecy and disclosure provisions in the various taxation law Acts listed below generally have their own definition sections, these are generally not listed below (though they will be repealed as a consequence of this Bill). This is because many of the definitions are no longer necessary as a consequence of the new framework and have therefore not been replicated. Of note however, many of the provisions listed below refer to both 'protected information' and 'protected documents'. These have now been amalgamated into a single definition of 'protected information' found in subsection 355-25(2) of this Bill.

8.4 In addition, the definitions of 'officer' and 'persons to whom this section applies' (and other such definitions that identify which persons are subject to the secrecy provisions) have not been listed below. These have been replaced with definitions of 'taxation officer' in subsection 355-25(1) and the use of the term 'entity' in section 355-155.

Finding table - Current law/new law

Table 8.1 : Excise Act 1901
Current law New law
159(2) 355-25 and 355-155
159(3)(a) 355-50
159(3)(b) 355-50 (for taxation officers)
159(3)(c)(i) 355-65 (table 7 item 2)
159(3)(c)(ii) 355-65 (table 7 item 1)
159(3)(c)(iia) 355-50
159(3)(c)(iii) 355-50
159(3)(c)(iv) 355-50
159(3)(c)(v) 355-65 (table 1 item 1)
159(3)(c)(vi) 355-65 (table 1 item 1)
159(3)(d)(i) 355-65 (table 7 item 2)
159(3)(d)(ii) 355-65 (table 7 item 1)
159(3)(d)(iia) 355-50
159(3)(d)(iii) 355-50
159(3)(d)(iv) 355-65 (table 1 item 1)
159(3)(d)(v) 355-65 (table 1 item 1)
159(3A) 355-50
159(3B) 355-30(2)
159(4) 355-60(1) and 355-210(1)
159(5) 355-75 and 355-205

Table 8.2: First Home Saver Accounts Act 2008
Current law New law
70(2) 355-25, 355-155 and 355-50 (for taxation officers)
70(3) 355-50
70(4) 355-60(1) and 355-210(1)
70(5) 355-75 and 355-205
70(6) 355-50
70(7) 355-50
70(7A) 355-65 (table 2 item 6 and table 3 item 5)
70(8) 355-325

Table 8.3: Fringe Benefits Tax Assessment Act 1986
Current law New law
5(2) 355-15
5(3) 355-25 and 355-155
5(3A) 355-50
5(4) 355-75 and 355-205
5(5)(a) 355-50
5(5)(b) 355-50
5(5)(c) 355-65 (table 1 item 1)
5(5)(d) 355-65 (table 1 item 1)
5(6) 355-60(1) and 355-210(1)
5(7) 355-325

Table 8.4: Income Tax Assessment Act 1936
Current law New law
16(1A) 355-15
16(2) 355-25 and 355-155
16(2A) 355-50 (for taxation officers)
16(3) 355-75 and 355-205
16(4)(a) 355-50
16(4)(b) 355-50
16(4)(c) 355-50
16(4)(d) 355-65 (table 1 item 3)
16(4)(e) 355-65 (table 1 item 1)
16(4)(ea) 355-65 (table 1 item 4)
16(4)(eb) 355-65 (table 1 item 1)
16(4)(f) 355-65 (table 1 item 2)
16(4)(fa) Nil. No longer necessary.
16(4)(fb) 355-65 (table 1 item 8)
16(4)(fc) 355-65 (table 1 item 6)
16(4)(fd) 355-65 (table 5 item 1)
16(4)(g) 355-65 (table 5 item 1)
16(4)(gaa) 355-65 (table 5 item 1)
16(4)(ga) 355-65 (table 7 item 1)
16(4)(gb) 355-65 (table 7 item 1)
16(4)(h) 355-65 (table 5 item 2)
16(4)(ha) Nil. No longer necessary.
16(4)(hb) 355-65 (table 1 item 5)
16(4)(hba) 355-65 (table 4 item 3)
16(4)(hc) Nil. No equivalent.
16(4)(hca) 355-65 (table 2 item 4 and table 3 item 3)
16(4)(hcaa) 355-65 (table 2 item 6 and table 3 item 5)
16(4)(hcb) 355-65 (table 2 item 4)
16(4)(hd) 355-65 (table 7 item 3)
16(4)(j) Nil. No longer necessary.
16(4)(ja) 355-65 (table 1 item 7)
16(4)(k) 355-70(1) (table 1 item 5)
16(4)(l) 355-55 (item 1)
16(4)(m) 355-65 (table 3 item 6)
16(4AA) to 16(4JC) On disclosure of information obtained by a Commonwealth Royal Commission is governed by 355-195.
16(5) 355-155
16(5A) 355-60(1) and 355-210(1)
16(5B) 355-50 (other than to a minister)
16(5C) 355-155 and 355-210(1)
16(5CA) 355-50 (for taxation officers)
16(5D) 355-75 and 355-205
16(6) 355-325
16A Nil. No longer necessary.

Table 8.5: Income Tax Assessment Act 1997
Current law New law
30-229(5) 355-50
396-95(1) 355-50 (table item 1) and 355-55 (table item 1)
396-95(2) 355-25 and 355-155
396-100 Nil. No longer necessary.

Table 8.6: International Tax Agreements Act 1953
Current law New law
23(2) 355-50

Table 8.7: Petroleum Resource Rent Tax Assessment Act 1987
Current law New law
17(3) 355-25 and 355-155
17(3A) 355-50
17(4) 355-75 and 355-205
17(5)(a) 355-50
17(5)(b) 355-50
17(6) 355-60(1) and 355-210(1)
17(7) 355-325
18(1) Nil. No equivalent.
18(2) 355-50 and 355-55
18(3) 355-25

Table 8.8: Product Grants and Benefits Administration Act 2000
Current law New law
47(2) 355-25 and 355-155
47(3)(a) 355-50
47(3)(b) 355-50 (for taxation officers)
47(3)(c)(i) 355-65(1) (table 7 item 1)
47(3)(c)(ib) 355-65(1) (table 6 item 2)
47(3)(c)(ic) 355-65(1) (table 6 item 1)
47(3)(c)(ii) 355-50
47(3)(c)(iii) 355-50
47(3)(c)(iv) 355-65 (table 1 item 1)
47(3)(c)(v) 355-65 (table 1 item 1)
47(3)(d)(i) 355-65(table 7 item 1)
47(3)(d)(ib) 355-65 (table 6 item 2)
47(3)(d)(ic) 355-65(1) (table 6 item 1)
47(3)(d)(ii) 355-50
47(3)(d)(iii) 355-65 (table 1 item 1)
47(3)(d)(iv) 355-65 (table 1 item 1)
47(4) 355-60(1) and 355-210(1)

Table 8.9: Superannuation Contributions Tax (Assessment and Collection) Act 1997
Current law New law
32(2) 355-25, 355-155 and 355-50 (for taxation officers)
32(3) 355-50
32(4) 355-60(1) and 355-210(1)
32(5) 355-75 and 355-205
32(6) 355-50
32(7) 355-50
32(8) 355-65 (table 2 item 4 and table 3 item 3)
32(9) 355-325

Table 8.10: Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
Current law New law
28(2) 355-25, 355-155 and 355-50 (for taxation officers)
28(3) 355-50
28(4) 355-60(1) and 355-210(1)
28(5) 355-75 and 355-205
28(6) 355-50
28(7) 355-50
28(8) 355-65 (table 2 item 4 and table 3 item 3)
28(9) 355-325

Table 8.11: Superannuation (Government Co-contributions for Low Income Earners) Act 2003
Current law New law
53(2) 355-25, 355-155 and 355-50 (for taxation officers)
53(3) 355-50
53(4) 355-60(1) and 355-210(1)
53(5) 355-75 and 355-205
53(6) 355-50
53(7) 355-50
53(8) 355-65 (table 2 item 4 and table 3 item 3)
53(9) 355-325

Table 8.12: Superannuation Guarantee (Administration) Act 1992
Current law New law
45(2) 355-25 and 355-155
45(2A) 355-50 (for taxation officers)
45(3) 355-50
45(4) 355-60(1) and 355-210(1)
45(5) 355-75 and 355-205
45(6) 355-50
45(7) 355-50
45(8) 355-325
45A 355-65 (table 2 item 7)

Table 8.13: Superannuation Industry (Supervision) Act 1993
Current law New law
252C(2) 355-25 and 355-155
252C(3) 355-50
252C(4)(a) 355-25(b)(ii) and 355-155(a)(ii)
252C(4)(b) Nil. No equivalent.
252C(5)(a) 355-65 (table 2 item 2)
252C(5)(b) Nil. No equivalent.
252C(6) 355-50
252C(7) 355-30(1)(c)
252C(7A) 355-65 (table 2 item 8)
252C(7B) 355-50
252C(8) 355-75 and 355-205
252C(9) Nil. No equivalent.
252C(10) Nil. No equivalent.
252C(11) Schedule 2, item 26

Table 8.14: Superannuation (Unclaimed Money and Lost Members) Act 1999
Current law New law
31(2) and (3) 355-325
32 355-25, 355-155 and 355-50 (for taxation officers)
33 355-75 and 355-205
34 355-50
35 355-50
36 355-50
38(a) 355-65 (table 2 item 5)
38(b) 355-50 and 355- 55 (table item 1)
38(c) 355-65 (table 2 item 3)
38(d) 355-65 (table 3 item 2)
38(e) 355-65 (table 2 item 1)
38(f) 355-65 (table 7 item 1)
39 355-175

Table 8.15: Taxation Administration Act 1953
Current law New law
3C(1AB) Nil. No equivalent.
3C(1A) 355-15
3C(2) 355-25 and 355-155
3C(2A) 355-50
3C(3) 355-75 and 355-205
3C(4) 355-50
3C(5) 355-60(1) and 355-210
3C(6) 355-325
3C(7) 355-30(1)
3C(8) Nil. No equivalent.
3C(9) Nil. No equivalent.
3D(1) 355-50
3D(2)(a) 355-195
3D(2)(b) Nil. No equivalent.
3D(4) to (10) Nil. No equivalent.
3D(11)(ba) 355-30(1)
3D(11)(c) 355-30(1)
3D(11)(ca) 355-175
3D(11)(d) 355-175
3D(11)(e) 355-175
3D(11)(f) 355-175
3D(11)(g) and (h) 355-155
3D(11)(j)(i) 355-155
3D(11)(j)(ii) 355-155
3D(12)(a) 355-155(a)(ii)
3D(12)(b)(i) 355-155(a)(ii)
3D(12)(b)(ii) 355-155(a)(ii)
3D(12)(c) 355-155(a)(ii)
3D(13) 355-155(a)(ii)
3D(14) 355-155
3D(15) 355-155
3D(15A) 355-175
3D(15B) 355-175
3D(16) 355-175
3D(17) 355-155
3D(18) 355-155
3D(19) 355-205
3E(1) 355-70(1) (table 1, items 1, 5 and 6)
3E(2) 355-155
3E(2A) 355-175
3E(2B) 355-155
3E(2C) 355-175
3E(3) 355-205
3E(4)(a) 355-175
3E(4)(b) 355-175 and 355-205
3E(5) 355-155
3E(5A) 355-175
3E(6) 355-205
3E(6A) to 3E(6D) On-disclosures by Commonwealth Royal Commissions governed by 355-175 and 355-210. On-disclosures by State Royal Commissions governed by 355-175.
3E(7) 355-25 and 355-155
3E(8) Nil. No equivalent.
3E(9) 355-175
3E(10) 355-175
3EA(1) 355-70(1)(table 1, item 2)
3EA(2) 355-155
3EA(3)(a) 355-175
3EA(3)(b) 355-175
3EA(3)(c) 355-175
3EA(3)(d) 355-185
3EA(3)(e) 355-175
3EA(4) 355-205 and 355-155
3EA(5) 355-175
3EB(1) 355-155
3EB(2) 355-175
3EB(3) 355-205
3EC(1) 355-155
3EC(2)(a) and (b) 355-175
3EC(2)(c) 355-175
3EC(3) 355-205 and 355-155
3F(1) 355-65 (table 7 item 2)
3F(2) Nil. No equivalent.
3G(1) 355-70(1) (table 1 item 3)
3G(2) 355-70(6)
3G(3) 355-70(7)
3G(4) 355-70(8)
3G(5) 355-70(9)
3G(6) 355-155
3G(7) 355-175
3G(8) 355-175
3G(9) 355-155
3G(10) 355-175
3G(11) 355-205
3G(12) Nil. No equivalent.
3H(1) 355-70(1) (table 1 item 4)
3H(2) 355-70(11)
3H(3) 355-70(12)
3H(4) 355-70(13)
3H(5) 355-155
3H(6) 355-175
3H(7) 355-175
3H(8) 355-155
3H(9) 355-175
3H(10) 355-205
3H(11) Nil. No equivalent.
8XB(1) 355-265
8XB(1A) 355-275
8XB(2) 355-265
8XB(3) 355-275
8XB(4) 355-280
13H(1) 355-155
13H(1A) 355-175
13H(2) 355-75 and 355-205
13H(3) 355-60(1) and 355-210(1)
13J(1) 355-65 (table 4 item 1)
13J(2) 355-155
13J(2A) 355-175
13J(3) 355-205
13J(4) 355-210(1)
13J(5) Nil. No equivalent.
13J(8) Nil. No equivalent.
13J(9) 355-65 (table 4 item 2)
355-5(1) of Schedule 1 Nil. No equivalent.
355-5(2) 355-25 and 355-155
355-5(3) Nil. No equivalent.
355-(4) 355-50
355-5(5) (table item 1) 355-50
355-5(5) (table item 2) 355-50 (table item 3)
355-5(5) (table item 3) 355-65 (table 7 item 1)
355-5(5) (table item 4) 355-65 (table 1 item 1)
355-5(5) (table item 5) 355-65 (table 7 item 2)
355-5(5) (table item 6) 355-65 (table 1 item 1)
355-5(5) (table item 7) 355-65 (table 4 item 4)
355-5(6) 355-75 and 355-205

Table 8.16: Taxation (Interest on Overpayments and Early Payments) Act 1983
Current law New law
8(2) 355-25 and 355-155
8(2A) 355-50
8(3) 355-75 and 355-205
8(4) 355-50
8(5) 355-60(1) and 355-210(1)
8(6) 355-325

Table 8.17: Termination Payments Tax (Assessment and Collection) Act 1997
Current law New law
23(2) 355-25, 355-155 and 355-50 (for taxation officers)
23(3) 355-50
23(4) 355-60(1) and 355-210(1)
23(5) 355-75 and 355-205
23(6) 355-50
23(7) 355-50
23(8) 355-325

Table 8.18: A New Tax System (Bonuses for older Australians) Act 1999
Current law New law
Section 54 This Act is being repealed in its entirety.

Finding tables - New law/current law

Table 8.19: Excise Act 1901
New law Current law
355-25 and 355-155 159(2)
355-30(2) 159(3B)
355-50 159(3)(a)
355-50 159(3)(c)(iia)
355-50 159(3)(c)(iii)
355-50 159(3)(c)(iv)
355-50 159(3)(d)(iia)
355-50 159(3)(d)(iii)
355-50 159(3A)
355-50 (for taxation officers) 159(3)(b)
355-60(1) and 355-210(1) 159(4)
355-65 (table 1 item 1) 159(3)(c)(v)
355-65 (table 1 item 1) 159(3)(c)(vi)
355-65 (table 1 item 1) 159(3)(d)(iv)
355-65 (table 1 item 1) 159(3)(d)(v)
355-65 (table 7 item 1) 159(3)(c)(ii)
355-65 (table 7 item 1) 159(3)(d)(ii)
355-65 (table 7 item 2) 159(3)(c)(i)
355-65 (table 7 item 2) 159(3)(d)(i)
355-75 and 355-205 159(5)

Table 8.20: First Home Saver Accounts Act 2008
New law Current law
355-25, 355-155 and 355-50 (for taxation officers) 70(2)
355-50 70(3)
355-50 70(6)
355-50 70(7)
355-60(1) and 355-210(1) 70(4)
355-65 (table 2 item 6 and table 3 item 5) 70(7A)
355-75 and 355-205 70(5)
355-325 70(8)

Table 8.21: Fringe Benefits Tax Assessment Act 1986
New law Current law
355-15 5(2)
355-25 and 355-155 5(3)
355-50 5(3A)
355-50 5(5)(a)
355-50 5(5)(b)
355-60(1) and 355-210(1) 5(6)
355-65 (table 1 item 1) 5(5)(c)
355-65 (table 1 item 1) 5(5)(d)
355-75 and 355-205 5(4)
355-325 5(7)

Table 8.22: Income Tax Assessment Act 1936
New law Current law
355-15 16(1A)
355-25 and 355-155 16(2)
355-50 16(4)(a)
355-50 16(4)(b)
355-50 16(4)(c)
355-50 (for taxation officers) 16(2A)
355-50 (for taxation officers) 16(5CA)
355-50 (other than to a minister) 16(5B)
355-55 (item 1) 16(4)(l)
355-60(1) and 355-210(1) 16(5A)
355-65 (table 1 item 6) 16(4)(fc)
355-65 (table 1 item 1) 16(4)(e)
355-65 (table 1 item 1) 16(4)(eb)
355-65 (table 1 item 2) 16(4)(f)
355-65 (table 1 item 3) 16(4)(d)
355-65 (table 1 item 4) 16(4)(ea)
355-65 (table 1 item 5) 16(4)(hb)
355-65 (table 1 item 7) 16(4)(ja)
355-65 (table 1 item 8) 16(4)(fb)
355-65 (table 2 item 4 and table 3 item 3) 16(4)(hca)
355-65 (table 2 item 4) 16(4)(hcb)
355-65 (table 2 item 6 and table 3 item 5) 16(4)(hcaa)
355-65 (table 3 item 6) 16(4)(m)
355-65 (table 4 item 3) 16(4)(hba)
355-65 (table 5 item 1) 16(4)(fd)
355-65 (table 5 item 1) 16(4)(g)
355-65 (table 5 item 1) 16(4)(gaa)
355-65 (table 5 item 2) 16(4)(h)
355-65 (table 7 item 1) 16(4)(ga)
355-65 (table 7 item 1) 16(4)(gb)
355-65 (table 7 item 3) 16(4)(hd)
355-70(1) (table 1 item 5) 16(4)(k)
355-75 and 355-205 16(3)
355-75 and 355-205 16(5D)
355-155 16(5)
355-155 and 355-210(1) 16(5C)
355-325 16(6)
Nil. No equivalent. 16(4)(hc)
Nil. No equivalent. 16(4)(fa)
Nil. No equivalent. 16(4)(j)
Nil. No equivalent. 16A
Nil. No equivalent. 16(4)(ha)
On disclosure of information obtained by a Commonwealth Royal Commission is governed by 355-195. 16(4AA) to 16(4JC)

Table 8.23: Income Tax Assessment Act 1997
New law Current law
355-25 and 355-155 396-95(2)
355-50 30-229(5)
355-50 (table item 1) and 355-55 (table item 1) 396-95(1)
Nil. No longer necessary. 396-100

Table 8.24: International Tax Agreements Act 1953
New law Current law
355-50 23(2)

Table 8.25: Petroleum Resource Rent Tax Assessment Act 1987
New law Current law
355-25 18(3)
355-25 and 355-155 17(3)
355-50 17(3A)
355-50 17(5)(a)
355-50 17(5)(b)
355-50 and 355-55 18(2)
355-60(1) and 355-210(1) 17(6)
355-75 and 355-205 17(4)
355-325 17(7)
Nil. No equivalent. 18(1)

Table 8.26: Product Grants and Benefits Administration Act 2000
New law Current law
355-25 and 355-155 47(2)
355-50 47(3)(a)
355-50 47(3)(c)(ii)
355-50 47(3)(c)(iii)
355-50 47(3)(d)(ii)
355-50 (for taxation officers) 47(3)(b)
355-60(1) and 355-210(1) 47(4)
355-65 (table 1 item 1) 47(3)(c)(iv)
355-65 (table 1 item 1) 47(3)(c)(v)
355-65 (table 1 item 1) 47(3)(d)(iii)
355-65 (table 1 item 1) 47(3)(d)(iv)
355-65 (table 6 item 2) 47(3)(d)(ib)
355-65(1) (table 6 item 1) 47(3)(c)(ic)
355-65(1) (table 6 item 1) 47(3)(d)(ic)
355-65(1) (table 6 item 2) 47(3)(c)(ib)
355-65(1) (table 7 item 1) 47(3)(c)(i)
355-65 (table 7 item 1) 47(3)(d)(i)

Table 8.27: Superannuation Contributions Tax (Assessment and Collection) Act 1997
New law Current law
355-25, 355-155 and 355-50 (for taxation officers) 32(2)
355-50 32(3)
355-50 32(6)
355-50 32(7)
355-60(1) and 355-210(1) 32(4)
355-65 (table 2 item 4 and table 3 item 3) 32(8)
355-75 and 355-205 32(5)
355-325 32(9)

Table 8.28: Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
New law Current law
355-25, 355-155 and 355-50 (for taxation officers) 28(2)
355-50 28(3)
355-50 28(6)
355-50 28(7)
355-60(1) and 355-210(1) 28(4)
355-65 (table 2 item 4 and table 3 item 3) 28(8)
355-75 and 355-205 28(5)
355-325 28(9)

Table 8.29: Superannuation (Government Co-contributions for Low Income Earners) Act 2003
New law Current law
355-25, 355-155 and 355-50 (for taxation officers) 53(2)
355-50 53(3)
355-50 53(6)
355-50 53(7)
355-60(1) and 355-210(1) 53(4)
355-65 (table 2 item 4 and table 3 item 3) 53(8)
355-75 and 355-205 53(5)
355-325 53(9)

Table 8.30: Superannuation Guarantee (Administration) Act 1992
New law Current law
355-25 and 355-155 45(2)
355-50 45(3)
355-50 45(6)
355-50 45(7)
355-50 (for taxation officers) 45(2A)
355-60(1) and 355-210(1) 45(4)
355-65 (table 2 item 7) 45A
355-75 and 355-205 45(5)
355-325 45(8)

Table 8.31: Superannuation Industry (Supervision) Act 1993
New law Current law
355-25 and 355-155 252C(2)
355-25(b)(ii) and 355-155(a)(ii) 252C(4)(a)
355-30(1)(c) 252C(7)
355-50 252C(3)
355-50 252C(6)
355-50 252C(7B)
355-65 (table 2 item 2) 252C(5)(a)
355-65 (table 2 item 8) 252C(7A)
355-75 and 355-205 252C(8)
Schedule 2, item 26 252C(11)
Nil. No equivalent. 252C(5)(b)
Nil. No equivalent. 252C(9)
Nil. No equivalent. 252C(10)
Nil. No equivalent. 252C(4)(b)

Table 8.32: Superannuation (Unclaimed Money and Lost Members) Act 1999
New law Current law
355-25, 355-155 and 355-50 (for taxation officers) 32
355-50 34
355-50 35
355-50 36
355-50 and 355- 55 (table item 1) 38(b)
355-65 (table 2 item 1) 38(e)
355-65 (table 2 item 3) 38(c)
355-65 (table 2 item 5) 38(a)
355-65 (table 3 item 2) 38(d)
355-65 (table 7 item 1) 38(f)
355-75 and 355-205 33
355-175 39
355-325 31(2) and (3)

Table 8.33: Taxation Administration Act 1953
New law Current law
355-15 3C(1A)
355-25 and 355-155 3C(2)
355-25 and 355-155 3E(7)
355-25 and 355-155 355-5(2)
355-30(1) 3C(7)
355-30(1) 3D(11)(ba)
355-30(1) 3D(11)(c)
355-50 3C(2A)
355-50 3C(4)
355-50 3D(1)
355-50 355-5(4)
355-50 355-5(5) (table item 1)
355-50 (table item 3) 355-5(5) (table item 2)
355-60(1) and 355-210(1) 3C(5)
355-60(1) and 355-210(1) 13H(3)
355-65 (table 1 item 1) 355-5(5) (table item 4)
355-65 (table 1 item 1) 355-5(5) (table item 6)
355-65 (table 4 item 1) 13J(1)
355-65 (table 4 item 2) 13J(9)
355-65 (table 4 item 4) 355-5(5) (table item 7)
355-65 (table 7 item 1) 355-5(5) (table item 3)
355-65 (table 7 item 2) 3F(1)
355-65 (table 7 item 2) 355-5(5) (table item 5)
355-70(1) (table 1 item 3) 3G(1)
355-70(1) (table 1 item 4) 3H(1)
355-70(1) (table 1 item 5) 3E(1)
355-70(11) 3H(2)
355-70(12) 3H(3)
355-70(13) 3H(4)
355-70(2) 3EA(1)
355-70(6) 3G(2)
355-70(7) 3G(3)
355-70(8) 3G(4)
355-70(9) 3G(5)
355-75 and 355-205 355-5(6)
355-75 and 355-205 3C(3)
355-75 and 355-205 13H(2)
355-155 13H(1)
355-155 3D(11)(g) and (h)
355-155 3D(14)
355-155 3D(15)
355-155 3D(17)
355-155 3E(2)
355-155 3E(2B)
355-155 3E(5)
355-155 3EA(2)
355-155 3EB(1)
355-155 3EC(1)
355-155 3G(6)
355-155 3G(9)
355-155 3H(5)
355-155 3H(8)
355-155 13J(2)
355-155 and 355-155 3D(11)(j)(ii)
355-155(a)(ii) 3D(12)(a)
355-155(a)(ii) 3D(12)(b)(i)
355-155(a)(ii) 3D(12)(b)(ii)
355-155(a)(ii) 3D(12)(c)
355-155(a)(ii) 3D(13)
355-175 3D(11)(ca)
355-175 3D(11)(d)
355-175 3D(11)(e)
355-175 3D(11)(f)
355-175 3D(16)
355-175 3D(15A)
355-175 3D(15B)
355-175 3D(18)
355-175 3E(2A)
355-175 3E(2C)
355-175 3E(4)(a)
355-175 3E(5A)
355-175 3E(9)
355-175 3E(10)
355-175 3EA(3)(a)
355-175 3EA(3)(b)
355-175 3EA(3)(c)
355-175 3EA(3)(e)
355-175 3EA(5)
355-175 3EB(2)
355-175 3EC(2)(a) and (b)
355-175 3EC(2)(c)
355-175 3G(7)
355-175 3G(8)
355-175 3G(10)
355-175 3H(6)
355-175 3H(7)
355-175 3H(9)
355-175 13J(2A)
355-175 13H(1A)
355-175 and 355-155 3D(11)(j)(i)
355-175 and 355-205 3E(4)(b)
355-185 3EA(3)(d)
355-205 3D(19)
355-205 3E(3)
355-205 3E(6)
355-205 3EB(3)
355-205 3G(11)
355-205 3H(10)
355-205 13J(3)
355-205 and 355-155 3EA(4)
355-205 and 355-155 3EC(3)
355-210 3D(2)(a)
355-210(1) 13J(4)
355-265 8XB(1)
355-265 8XB(2)
355-275 8XB(1A)
355-275 8XB(3)
355-280 8XB(4)
355-325 3C(6)
Nil. No equivalent. 13J(8)
Nil. No equivalent. 3D(2)(b)
Nil. No equivalent. 3D(4) to (10)
Nil. No equivalent. 3E(8)
Nil. No equivalent. 3F(2)
Nil. No equivalent. 3G(12)
Nil. No equivalent. 3H(11)
Nil. No equivalent. 13J(5)
Nil. No equivalent. 355-5(1) of Schedule 1
Nil. No equivalent. 355-5(3)
Nil. No equivalent. 3C(8)
Nil. No equivalent. 3C(9)
Nil. Not replicated. 3C(1AB)
On-disclosures by Commonwealth Royal Commissions governed by 355-175 and 355-210. On-disclosures by State Royal Commissions governed by 355-175. 3E(6A) to 3E(6D)

Table 8.34: Taxation (Interest on Overpayments and Early Payments) Act 1983
New law Current law
355-25 and 355-155 8(2)
355-50 8(2A)
355-50 8(4)
355-60(1) and 355-210(1) 8(5)
355-75 and 355-205 8(3)
355-325 8(6)

Table 8.35: Termination Payments Tax (Assessment and Collection) Act 1997
New law Current law
355-25, 355-155 and 355-50 (for taxation officers) 23(2)
355-50 23(3)
355-50 23(6)
355-50 23(7)
355-60(1) and 355-210(1) 23(4)
355-75 and 355-205 23(5)
355-325 23(8)

Table 8.36: A New Tax System (Bonuses for older Australians) Act 1999
New law Current law
This Act is being repealed in its entirety. Section 54


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