A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 2 Collection and recovery rules
Part 3 Saving provisions
133 Liquidators, receivers and agents
Despite its repeal, a provision listed in the table continues to have effect in relation to:
(a) a person who becomes a liquidator before 1 July 2000; or
(b) a receiver, or receiver and manager, who takes possession of a company's assets before 1 July 2000; or
(c) an agent who is instructed, before 1 July 2000, to wind up the principal's business in Australia;
as appropriate.
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Liquidators, receivers and agents before 1 July 2000 |
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Item |
Act |
Provision |
|
1 |
Fringe Benefits Tax Assessment Act 1986 |
section 96 |
|
2 |
Petroleum Resource Rent Tax Assessment Act 1987 |
section 88 |
|
3 |
Sales Tax Assessment Act 1992 |
section 123 or 124 |
|
4 |
Superannuation Guarantee (Administration) Act 1992 |
section 53 |
|
5 |
Tobacco Charges Assessment Act 1955 |
section 27 |
|
6 |
Wool Tax (Administration) Act 1964 |
section 47 or 48 |