A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 2 Collection and recovery rules
Part 3 Saving provisions
136 Right of contribution if entities are jointly liable
Despite its repeal, a provision listed in the table continues to have effect in relation to a liability that arose before 1 July 2000.
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Tax-related liability that became due and payable before 1 July 2000 |
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Item |
Act |
Provision |
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1 |
Fringe Benefits Tax Assessment Act 1986 |
section 131 |
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2 |
Petroleum Resource Rent Tax Assessment Act 1987 |
section 111 |
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3 |
Sales Tax Assessment Act 1992 |
section 71 |
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4 |
Superannuation Guarantee (Administration) Act 1992 |
section 78 |
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5 |
Wool Tax (Administration) Act 1964 |
section 53 |