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

Schedule 2   Collection and recovery rules

Part 2   Consequential amendment of Acts

Income Tax Assessment Act 1936

44   At the end of section 258

Add:

Application

(3) This section does not apply in relation to:

(a) tax paid on or after 1 July 2000; or

(b) any other amount paid on or after 1 July 2000, and that is taken to be tax for the purposes of this section because of any other provision of this Act.

Example: Subsection 163A(8) provides that in section 258 tax includes a penalty under section 163A. This section therefore does not apply in relation to such a penalty that is paid on or after 1 July 2000.

Note: For provisions about collection and recovery of tax and other amounts on or after 1 July 2000 (including provisions about recovery of tax paid on behalf of another person), see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953.