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A New Tax System (Tax Administration) Act 1999 (179 of 1999)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Pay as you go (PAYG) withholding
- Part 1 Amendment of the Taxation Administration Act 1953
- 1 Section 14-15
- 2 Group heading before section 16-5 in Schedule 1
- 3 Section 16-10 in Schedule 1
- 4 Section 16-15 in Schedule 1
- Part 2 Amendment of A New Tax System (Family Assistance) (Administration) Act 1999
- 5 Paragraph 10(5)(a)
- 6 Subparagraph 10(5)(a)(i)
- Part 3 Application and saving
- 7 Application of amendments
- 8 Saving of declarations
- Schedule 2 Collection and recovery rules
- Part 1 Amendment of the Taxation Administration Act 1953
- 1 At the end of Schedule 1
- 2 Application of Part 4-15 in Schedule 1 to the Taxation Administration Act 1953
- 3 At the end of Schedule 1
- 4 At the end of Schedule 1
- Part 2 Consequential amendment of Acts
- A New Tax System (Goods and Services Tax) Act 1999
- 5 Section 33-1 (before the note)
- 6 Section 33-20
- 7 Section 33-25
- 8 Section 33-30
- Fringe Benefits Tax Assessment Act 1986
- 9 At the end of subsection 90(2)
- 10 Section 91
- 11 Section 92
- 12 Section 94
- 13 Section 95
- 14 Section 96
- 15 Section 97
- 16 Section 98
- 17 Section 99
- 18 Section 130
- 19 Section 131
- Income Tax Assessment Act 1936
- 20 At the end of section 102UO
- 21 At the end of section 128C
- 22 At the end of section 128W
- 23 At the end of section 205
- 24 At the end of section 206
- 25 At the end of section 208
- 26 At the end of section 209
- 27 At the end of section 214
- 28 At the end of section 215
- 29 At the end of section 216
- 30 At the end of section 218
- 31 At the end of section 220
- 32 At the end of section 220AAH
- 33 At the end of section 220AAP
- 34 At the end of section 220AAU
- 35 At the end of section 220AAZA
- 36 At the end of section 220AY
- 37 After subsection 221R(1)
- 38 At the end of section 221YHN
- 39 After subsection 221YHZD(1AA)
- 40 At the end of section 221YHZJ
- 41 At the end of section 221YR
- 42 At the end of section 221ZE
- 43 At the end of section 221ZR
- 44 At the end of section 258
- 45 At the end of section 259
- 46 At the end of section 271-75 in Schedule 2F
- 47 At the end of section 271-85 in Schedule 2F
- Petroleum Resource Rent Tax Assessment Act 1987
- 48 At the end of subsection 82(2)
- 49 Section 83
- 50 Section 84
- 51 Section 86
- 52 Section 87
- 53 Section 88
- 54 Section 89
- 55 Section 90
- 56 Section 91
- 57 Section 110
- 58 Section 111
- Sales Tax Assessment Act 1992
- 59 Section 65
- 60 Section 66
- 61 Section 69
- 62 Section 70
- 63 Section 71
- 64 Section 72
- 65 Section 73
- 66 Section 74
- 67 Section 75
- 68 Section 123
- 69 Section 124
- Superannuation Contributions Tax (Assessment and Collection) Act 1997
- 70 Section 26
- 71 Section 27
- 72 Section 40A
- Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
- 73 Section 22
- 74 Section 23
- 75 Section 35
- Superannuation Guarantee (Administration) Act 1992
- 76 At the end of section 46
- 77 At the end of section 47
- 78 Section 48
- 79 Section 50
- 80 Section 51
- 81 Section 53
- 82 Section 54
- 83 Section 55
- 84 Section 56
- 85 Section 78
- Taxation Administration Act 1953
- 86 Section 8AAE (note)
- 87 At the end of section 8AAF
- 88 Subsection 8AAL(3) (note)
- 89 At the end of section 8AAL
- 90 Subsection 8AAR(3) (note)
- 91 At the end of section 8AAR
- 92 Division 4 of Part IIA
- 93 Subsection 8AAZH(1)
- 94 Section 28
- 95 Section 30
- 96 Section 31
- 97 Section 32
- 98 Section 33
- 99 Section 34
- 100 At the end of section 47
- 101 Section 55
- 102 Section 58
- 103 Subdivision 20-A in Schedule 1
- 104 At the end of Subdivision 20-B in Schedule 1
- 105 Subdivision 20-C in Schedule 1
- 106 Section 45-85 in Schedule 1
- 107 Application of amendment
- Termination Payments Tax (Assessment and Collection) Act 1997
- 108 Section 17
- 109 Section 18
- 110 Section 28A
- Tobacco Charges Assessment Act 1955
- 111 At the end of subsection 17(1A)
- 112 Subsections 17(2) and (3)
- 113 Section 21
- 114 Section 23
- 115 Section 27
- 116 Section 28
- Wool Tax (Administration) Act 1964
- 117 At the end of subsection 36(2)
- 118 Section 37
- 119 At the end of section 42
- 120 Section 44
- 121 Section 46
- 122 Section 47
- 123 Section 48
- 124 Section 49
- 125 Section 50
- 126 Section 51
- 127 Section 52
- 128 Section 53
- 129 Section 54
- Part 3 Saving provisions
- 130 Recovery of a tax-related liability that is due and payable
- 131 Time for payment etc. of a tax-related liability
- 132 Collecting amounts from third parties
- 133 Liquidators, receivers and agents
- 134 Deceased estates
- 135 Amount of tax-related liability paid for someone else
- 136 Right of contribution if entities are jointly liable
- Schedule 3 Binding oral advice on income tax matters
- Part 1 Amendment of the Taxation Administration Act 1953
- 1 At the end of Schedule 1
- 2 Application of Division 360 in Schedule 1 to the Taxation Administration Act 1953
- Part 2 Consequential amendment of Act
- Income Tax Assessment Act 1936
- 3 Subsection 170BA(3)
- 4 Paragraph 170BA(3)(c)
- 5 After section 170BB
- 6 After section 170BC
- Schedule 4 Payment, ABN and identification verification system
- Part 1 Amendment of the Taxation Administration Act 1953
- 1 At the end of Schedule 1
- Part 2 Application of amendments
- 2 Application
- Schedule 5 TFN declarations and certain annual reports
- Part 1 Amendments
- Income Tax Assessment Act 1936
- 1 Section 202A
- 2 Section 202A
- 3 Section 202A (definition of employee)
- 4 Section 202A (definition of employer)
- 5 Section 202A (definition of employment declaration)
- 6 Section 202A
- 7 Section 202A
- 8 Section 202A
- 9 After section 202A
- 10 Subsection 202BC(2)
- 11 Subsection 202BC(2)
- 12 Subsection 202BD(1)
- 13 Subsection 202BD(1)
- 14 Subsection 202BD(5)
- 15 Subsection 202BD(6)
- 16 Division 3 of Part VA (heading)
- 17 Section 202C
- 18 Subsection 202CA(1)
- 19 Subsection 202CA(2)
- 20 Subsection 202CA(3)
- 21 Subsections 202CB(1) to (5)
- 22 Subsection 202CB(6)
- 23 Paragraph 202CB(6)(b)
- 24 Subsection 202CB(7)
- 25 Paragraph 202CB(7)(b)
- 26 Section 202CC
- 27 Subsection 202CD(1)
- 28 Paragraph 202CD(1)(b)
- 29 Subsections 202CD(2) and (3)
- 30 Paragraphs 202CD(4)(a) and (b)
- 31 Subsection 202CD(4)
- 32 Subsection 202CD(5)
- 33 After subsection 202CD(5)
- 34 Subsection 202CD(6)
- 35 Subsection 202CD(6)
- 36 Paragraph 202CE(1)(a)
- 37 Paragraph 202CE(1)(b)
- 38 Subsection 202CE(1)
- 39 Subsection 202CE(1)
- 40 Subsection 202CE(2)
- 41 Subsection 202CE(2)
- 42 Paragraph 202CE(3)(a)
- 43 Subparagraph 202CE(3)(a)(ii)
- 44 Paragraph 202CE(3)(b)
- 45 Subsection 202CE(3)
- 46 Subsection 202CE(4)
- 47 Subsection 202CE(5)
- 48 Subsection 202CE(6)
- 49 Subsection 202CE(6)
- 50 Subsection 202CE(7)
- 51 Paragraph 202CE(7)(b)
- 52 Subsection 202CE(8)
- 53 Paragraph 202CE(8)(b)
- 54 After section 202CE
- 55 Subsection 202EA(1)
- 56 Subsection 202EA(1)
- 57 Subsection 202EA(2)
- 58 Subsection 202EA(2)
- 59 Subsection 202EA(3)
- 60 Subsection 202EF(1)
- 61 Subsection 202EF(3)
- 62 Paragraph 202EF(4)(a)
- 63 Paragraph 202EF(4)(b)
- 64 Subsection 202EF(4)
- Social Security Act 1991
- 65 Subsection 23(1) (definition of employment declaration)
- 66 Subsection 23(1)
- Social Security Administration Act 1999
- 67 Paragraph 76(2)(a)
- 68 Paragraph 76(3)(a)
- Taxation Administration Act 1953
- 69 After section 16-150 in Schedule 1
- Veterans' Entitlements Act 1986
- 70 Subsection 128A(1) (definition of employment declaration)
- 71 Subsection 128A(1)
- 72 Subparagraph 128A(4)(a)(i)
- 73 Application of new annual reporting rules
- 74 Transitional rules for TFN declarations
- Schedule 6 Shorter period of review (SPOR) taxpayers
- Part 1 Income Tax Assessment Act 1936
- 1 Subsection 6(1)
- 2 After section 6AC
- 3 Subsections 161E(1) and (2)
- 4 Subsection 170(1A)
- 5 Paragraphs 170(2)(a) and (b)
- 6 Subsection 170(3)
- 7 Subsection 170(5)
- 8 Subsection 170(6)
- 9 Paragraph (b) of subsection 170(6A) (second occurring)
- 10 Subsection 170(6A) (second occurring)
- 11 After subsection 170(9D)
- 12 Subsection 251R(6D)
- 13 Subsection 251R(6F)
- 14 Section 2
- 15 Subsection 14ZAL(2)
- 16 Paragraph 14ZAN(f)
- 17 Paragraph 14ZW(1)(aa)
- 18 After paragraph 14ZW(1)(aa)
- 19 Subsection 14ZW(1A)
- 20 After subsection 14ZW(1B)
- 21 Subsection 14ZW(2)
- 22 Subsections 14ZW(3), 14ZX(3), 14ZY(1) and 14ZYA(1)
- 23 Section 18-100
- Part 3 Application of amendments
- 24 Application
- Schedule 7 Endorsement of deductible gift recipients
- Income Tax Assessment Act 1997
- 1 After subsection 30-5(4)
- 2 Subsection 30-15(2) (table item 1, after paragraph (a) in the column headed 'Special conditions')
- 3 Subsection 30-15(2) (table item 2, paragraph (a) in the column headed 'Recipient')
- 4 Subsection 30-15(2) (table item 2, at the end of the column headed 'Special conditions')
- 5 Subsection 30-15(2) (table item 4, after paragraph (b) in the column headed 'Special conditions')
- 6 At the end of Subdivision 30-A
- 7 After Subdivision 30-B
- 8 After Subdivision 30-C
- 9 After subsection 30-230(2)
- 10 Paragraph 30-265(2)(a)
- 11 Paragraph 30-300(3)(a)
- 12 Subsection 30-315(2) (after table item 17)
- 13 Subsection 30-315(2) (after table item 46)
- 14 Subsection 30-315(2) (after table item 94)
- 15 Paragraph 50-60(d)
- 16 Paragraph 50-65(b)
- 17 Paragraph 50-70(b)
- 18 Application
- Schedule 8 Endorsing entities as exempt from income tax
- Income Tax Assessment Act 1997
- 1 Section 50-5 (table item 1.1, column headed 'Special conditions')
- 2 Section 50-5 (table item 1.5, column headed 'Special conditions')
- 3 Section 50-5 (table item 1.5A, column headed 'Special conditions')
- 4 Section 50-5 (table item 1.5B, column headed 'Special conditions')
- 5 Section 50-5 (note)
- 6 Paragraph 50-50(b)
- 7 Section 50-50 (note)
- 8 At the end of section 50-50
- 9 After section 50-50
- 10 Paragraph 50-55(b)
- 11 After section 50-55
- 12 Section 50-60 (note)
- 13 At the end of section 50-60
- 14 Subsection 50-80(1)
- 15 Section 50-80 (link note)
- 16 Application
- Schedule 9 ABNs
- Part 1 ABNs for government entities
- A New Tax System (Australian Business Number) Act 1999
- 1 At the end of section 16
- 2 Section 41 (at the end of the definition of government entity)
- Part 2 Changes relating to tax-deductible gifts
- A New Tax System (Australian Business Number) Act 1999
- 3 At the end of section 10
- 4 At the end of section 13
- 5 At the end of subsection 25(2)
- Part 3 Technical correction
- A New Tax System (Australian Business Number) Act 1999
- 6 Subsection 14(1) (note 1)
- Schedule 10 Pay as you go (PAYG) system of collecting income tax etc. liabilities
- Part 1 Amendment of the Taxation Administration Act 1953
- 1 Section 2
- 2 Section 12-60 in Schedule 1
- 3 Subsection 16-125(4) in Schedule 1
- 4 Paragraph 45-20(3)(a) in Schedule 1
- 5 Subsections 45-112(1) and (2) in Schedule 1
- 6 Subsection 45-125(2) in Schedule 1
- 7 Subsection 45-125(3) (note) in Schedule 1
- 8 At the end of section 45-125 in Schedule 1
- 9 Section 45-130 (heading) in Schedule 1
- 10 Paragraph 45-130(1)(a) in Schedule 1
- 11 Section 45-135 in Schedule 1
- 12 Paragraph 45-215(1)(c) in Schedule 1 (step 2 of the method statement)
- 13 Section 45-230 (heading) in Schedule 1
- 14 After section 45-230 in Schedule 1
- 15 Section 45-240 in Schedule 1
- 16 After subsection 45-355(1) in Schedule 1
- 17 Section 45-400 in Schedule 1
- 18 At the end of Division 45 in Schedule 1
- Part 2 Amendment of other Acts
- A New Tax System (Pay As You Go) Act 1999
- 19 After subsection 2(1)
- 20 After subitem 3(3) of Schedule 1
- 21 After item 49 of Schedule 1
- Income Tax Assessment Act 1936
- 22 Subsection 6(1) (paragraph (b) of the definition of this Act)
- 23 Paragraph 221YHZQ(1)(b)
- 24 Application
- Schedule 11 PAYG withholding consequential amendments
- Aboriginal Land Rights (Northern Territory) Act 1976
- 1 Subsection 64A(2)
- 2 Subsection 64A(2)
- Bankruptcy Act 1966
- 3 Paragraph 139U(3)(b)
- Child Support (Registration and Collection) Act 1988
- 4 Subsection 4(1) (paragraph (b) of the definition of employee)
- 5 Subsection 4(1) (definition of employer)
- 6 Subsection 4(1) (definition of salary and wages)
- 7 Subsection 4(1)
- 8 Subsection 46(8)
- 9 Paragraph 72B(4)(b)
- Crimes (Taxation Offences) Act 1980
- 10 Subsection 3(1) (after paragraph (g) of the definition of income tax)
- Defence Act 1903
- 11 Subsection 120B(16) (paragraph (a) of the definition of net salary)
- 12 Application
- Higher Education Funding Act 1988
- 13 Subsection 106U(3)
- Income Tax Assessment Act 1936
- 14 Sub-subparagraph 16(4)(ga)(i)(C)
- 15 Subsection 16(4AA)
- 16 Subsection 16(4AA) (definition of employer)
- 17 Subsection 23AB(1) (definition of tax deductions unapplied)
- 18 Subsection 23AB(1)
- 19 Subsections 102AF(1) and (2)
- 20 Subsections 102L(10) and (11)
- 21 After subsection 102L(12)
- 22 Subsections 102T(11) and (12)
- 23 After subsection 102T(13)
- 24 Paragraph 109R(3)(b)
- 25 After paragraph 109R(3)(b)
- 26 At the end of section 109ZA
- 27 Section 109ZD
- 28 Paragraph 128B(9C)(d)
- 29 At the end of subparagraph 128TD(1)(b)(iii)
- 30 Subsection 128U(3)
- 31 Subsection 159ZR(1) (paragraph (c) of the definition of eligible income)
- 32 Subsection 159ZR(1) (definition of salary or wages)
- 33 Subparagraph 160AQH(1)(b)(vi)
- 34 Paragraph 160ZZZJ(1)(b)
- 35 Subsection 160ZZZJ(2)
- 36 Subsection 170(10AA) (after table item 1)
- 37 Paragraph 202D(8)(b)
- 38 Subsection 202DDB(1)
- 39 Paragraph 202EE(1)(c)
- 40 Paragraph 202EE(1)(d)
- 41 Subsection 221A(1) (definition of employee)
- 42 Subsection 221A(1) (definition of employer)
- 43 Subsection 221A(1)
- 44 After section 221YHZX
- 45 Paragraph 221YHZZ(b)
- 46 Division 8 of Part VI (heading)
- 47 At the end of subsection 222AFA(1)
- 48 Subsection 222AFA(4)
- 49 Subsection 222AFA(5)
- 50 Subsection 222AFB(1) (at the end of the definition of remittance provision)
- 51 Paragraph 222AHE(4)(c)
- 52 Paragraph 222AID(4)(c)
- 53 Paragraph 222AIH(3)(c)
- 54 Paragraph 222AJB(1)(b)
- 55 Subsection 222AJB(3)
- 56 Subsection 222ALA(6)
- 57 Subsection 222ANA(1)
- 58 Subsection 222ANA(4)
- 59 Subdivision B of Division 9 of Part VI (heading)
- 60 Subsection 222AOA(1)
- 61 Subsection 222AOA(2)
- 62 Paragraph 222AOB(1)(a)
- 63 After subsection 222AOB(1)
- 64 At the end of paragraph 222AOB(1)(b)
- 65 After section 222AOB
- 66 Section 222AOC
- 67 Paragraph 222AOC(a)
- 68 At the end of section 222AOC
- 69 Section 222AOD
- 70 At the end of section 222AOD
- 71 Paragraph 222AOE(a)
- 72 Paragraph 222AOG(b)
- 73 Paragraph 222AOH(1)(b)
- 74 Paragraph 222AOI(c)
- 75 Paragraph 222AOJ(3)(a)
- 76 Subsection 255(2A)
- 77 Subsection 265A(5)
- 78 Subparagraph 274(1)(aa)(ii)
- 79 Application
- Income Tax Assessment Act 1997
- 80 Section 3-1 (table item 3)
- 81 Section 12-5 (table)
- 82 Section 12-5 (table)
- 83 After paragraph 25-5(2)(b)
- 84 Subsections 26-30(4) and (5)
- 85 Subsection 28-170(3) (note in table item 4)
- 86 Subsection 28-180(1) (note)
- 87 Section 34-5
- 88 Section 34-7
- 89 Paragraph 34-7(b)
- 90 Subsection 34-10(1) (note 1)
- 91 Paragraph 130-90(1A)(a)
- 92 Paragraph 130-90(1A)(b)
- 93 Subsections 130-90(2), (3) and (4)
- 94 At the end of section 130-90
- 95 Subsection 900-30(1) (note)
- 96 Subsection 900-30(3) (note)
- 97 Subsection 900-30(5) (note)
- 98 Subsection 900-30(7) (note 1)
- 99 Section 900-45 (note)
- 100 Subsection 900-95(3) (note)
- 101 Section 900-135 (heading)
- 102 Subsection 900-135(1)
- 103 Subsection 900-135(1) (note)
- 104 Subsection 900-135(2)
- 105 Subsection 900-220(2) (note)
- Income Tax Rates Act 1986
- 106 Subsection 16(1) (definition of salary or wages)
- Public Service Act 1922
- 107 Subsection 64(18) (paragraph (a) of the definition of net salary)
- 108 Application
- Social Security Act 1991
- 109 Subparagraph 93C(1)(a)(i)
- 110 Paragraph 93C(2)(a)
- Taxation Administration Act 1953
- 111 Sub-subparagraph 8WC(1)(b)(iii)(A)
- 112 Sub-subparagraph 8WC(1)(b)(iii)(B)
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 113 Subsection 3(1) (after paragraph (bc) of the definition of relevant tax)
- 114 Subsection 3(1) (after paragraph (c) of the definition of relevant tax)
- Veterans' Entitlements Act 1986
- 115 Subparagraph 45UA(1)(a)(i)
- 116 Paragraph 45UA(2)(a)
- Schedule 12 Civil penalties
- A New Tax System (Goods and Services Tax) Act 1999
- 1 At the end of subsection 31-25(2)
- 2 Subsection 33-10(2) (note)
- Income Tax Assessment Act 1936
- 3 After section 221AZKC
- Taxation Administration Act 1953
- 4 Subsection 8AAZLG(1)
- 5 Subsection 8AAZLH(1)
- 6 Section 41
- 7 Sections 42, 44 and 45 (note)
- 8 At the end of sections 42, 44 and 45
- 9 Subsection 47(1)
- 10 Subsection 48(1)
- 11 Subsection 16-35(1) (note) in Schedule 1
- 12 At the end of subsection 16-35(1) in Schedule 1
- 13 Subsections 16-35(2) and (3) in Schedule 1
- 14 Section 16-45 (heading) in Schedule 1
- 15 Subsection 16-45(1) in Schedule 1
- 16 Section 16-50 in Schedule 1
- 17 Subsection 16-85(1) (note) in Schedule 1
- 18 At the end of subsection 16-85(1) in Schedule 1
- 19 Section 16-90 in Schedule 1
- 20 Section 45-72 in Schedule 1
- 21 At the end of Schedule 1
- Schedule 13 Delayed refund interest
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 1 After subsection 8A(1)
- 2 Subparagraph 12A(1)(a)(i)
- 3 Subparagraph 12A(1)(a)(i)
- 4 Subparagraph 12A(1)(a)(iiia)
- 5 After Part IIIA
- 6 Application of amendments
- Schedule 14 PAYG withholding registration
- Taxation Administration Act 1953
- 1 After Subdivision 16-B of Division 16 in Schedule 1
- Schedule 15 Consequential amendment of indirect tax law
- A New Tax System (Goods and Services Tax) Act 1999
- 1 Section 35-5
- 2 Section 35-10
- 3 Section 35-99 (note)
- 4 Section 51-60
- 5 Section 54-65
- 6 Section 195-1 (definition of financial institution account)
- A New Tax System (Wine Equalisation Tax) Act 1999
- 7 Section 17-20
- 8 Section 17-25
- Taxation Administration Act 1953
- 9 Section 8AAZA
- 10 At the end of subsection 8AAZLG(2)
- 11 At the end of section 8AAZLG
- 12 At the end of subsection 8AAZLH(2)
- 13 Section 29
- 14 Section 38
- 15 Subsection 39(1)
- 16 At the end of paragraph 39(1)(b)
- 17 Subsection 39(2)
- 18 Subsection 39(3)
- Schedule 16 PAYG instalments consequential amendments
- Crimes (Taxation Offences) Act 1980
- 1 Subsection 3(1) (at the end of the definition of income tax)
- Higher Education Funding Act 1988
- 2 At the end of section 106U
- Income Tax Assessment Act 1936
- 3 Subsection 6(1)
- 4 Subsection 102AAM(12)
- 5 Paragraph 102AAM(13A)(a)
- 6 Paragraph 102AAM(13A)(c) (note)
- 7 After section 161A
- 8 Paragraph 163A(1)(a)
- 9 Paragraph 163B(1)(a)
- 10 At the end of section 166A
- 11 Subparagraph 170AA(4)(a)(i)
- 12 After subparagraph 170AA(4)(a)(ib)
- 13 After subsection 170AA(7A)
- 14 After subsection 204(1)
- 15 At the end of section 221AZJA
- 16 Subsection 222A(1) (paragraph (e) of the definition of taxation officer statement)
- 17 Paragraphs 222(1B)(a) and (b)
- Income Tax Assessment Act 1997
- 18 Subsection 3-5(3) (item 1, note)
- 19 Subsection 3-5(3) (item 4, note)
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 20 Subsection 3(1)
- 21 Paragraph 8B(1)(a)
- 22 Paragraph 8B(1)(b)
- 23 Paragraph 8E(1)(a)
- 24 Paragraph 8E(2)(a)
- 25 Paragraph 8G(1)(a)
- 26 Paragraphs 8G(1)(e) and (f)
- 27 Paragraph 8G(2)(a)
- 28 Subsection 8H(1)
- 29 After subsection 8H(1)
- 30 Subsection 8H(2)
- 31 After subsection 8H(2)
- 32 Paragraph 8H(3)(d)
- 33 Subparagraph 12A(1)(a)(i)
- 34 At the end of subparagraph 12A(1)(a)(i)
- 35 After subparagraph 12A(1)(a)(iii)
- 36 Subsection 13(4)
- 37 Application
- Schedule 17 Savings rebate
- Income Tax Assessment Act 1936
- 1 Subsection 221YCAA(2) (paragraph (m) of the definition of qualifying reductions)
- 2 Application
- Schedule 18 Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
- 1 Subsection 995-1(1)
- 2 Subsection 995-1(1) (definition of amount required to be withheld)
- 3 Subsection 995-1(1) (definition of assessment)
- 4 Subsection 995-1(1)
- 5 Subsection 995-1(1)
- 6 Subsection 995-1(1)
- 7 Subsection 995-1(1)
- 8 Subsection 995-1(1)
- 9 Subsection 995-1(1)
- 10 Subsection 995-1(1)
- 11 Subsection 995-1(1)
- 12 Subsection 995-1(1)
- 13 Subsection 995-1(1)
- 14 Subsection 995-1(1)
- 15 Subsection 995-1(1)
- 16 Subsection 995-1(1)
- 17 Subsection 995-1(1)
- 18 Subsection 995-1(1)
- 19 Subsection 995-1(1)
- 20 Subsection 995-1(1)
- 21 Subsection 995-1(1)
- 22 Subsection 995-1(1)
- 23 Subsection 995-1(1)
- 24 Subsection 995-1(1)
- 25 Subsection 995-1(1)
- 28 Subsection 995-1(1)
- 29 Subsection 995-1(1)
- 30 Subsection 995-1(1)
- 31 Subsection 995-1(1)
- 32 Subsection 995-1(1)
- 33 Subsection 995-1(1)
- 34 Subsection 995-1(1)
- 35 Subsection 995-1(1)
- 36 Subsection 995-1(1) (paragraph (b) of the definition of this Act)
- 37 Subsection 995-1(2)