A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 2   Collection and recovery rules

Part 3   Saving provisions

130   Recovery of a tax-related liability that is due and payable

Despite its repeal, a provision listed in the table continues to have effect in relation to an amount that became due and payable before 1 July 2000.

Tax-related liability that became due and payable before 1 July 2000

Item

Act

Provision

1

Fringe Benefits Tax Assessment Act 1986

section 94

2

Petroleum Resource Rent Tax Assessment Act 1987

section 86

3

Sales Tax Assessment Act 1992

section 69

4

Superannuation Contributions Tax (Assessment and Collection) Act 1997

section 26 or 27

5

Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

section 22 or 23

6

Superannuation Guarantee (Administration) Act 1992

section 50

7

Termination Payments Tax (Assessment and Collection) Act 1997

section 17 or 18

8

Taxation Administration Act 1953

subsection 8AAV(1) or (2)

9

Tobacco Charges Assessment Act 1955

section 21

10

Wool Tax (Administration) Act 1964

section 44