Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)

Item

Column 1

Section

Column 2

Act

Column 3

Topic

1

162-100

A New Tax System (Goods and Services Tax) Act 1999

payment of GST instalments

2

168-10

A New Tax System (Goods and Services Tax) Act 1999

supplies later found to be GST-free supplies

3

25-10

A New Tax System (Wine Equalisation Tax) Act 1999

purchases later found to be GST free supplies

4

52

First Home Saver Accounts Act 2008

repayment of FHSA contributions

5

93

Fringe Benefits Tax Assessment Act 1986

payment of fringe benefits tax or penalty tax

6

112B

Fringe Benefits Tax Assessment Act 1986

payment of fringe benefits tax instalments

7

102UP

Income Tax Assessment Act 1936

payment of trustee beneficiary non-disclosure tax

8

128C

Income Tax Assessment Act 1936

payment of withholding tax

9

163AA

Income Tax Assessment Act 1936

returns by instalment taxpayers

10

163B

Income Tax Assessment Act 1936

returns by persons other than instalment taxpayers

11

271-80 in Schedule 2F

Income Tax Assessment Act 1936

payment of family trust distribution tax

12

5-15

Income Tax Assessment Act 1997

unpaid income tax or shortfall interest charge

13

197-75

Income Tax Assessment Act 1997

payment of untainting tax

14

214-155

Income Tax Assessment Act 1997

payment of franking tax by a corporate tax entity

15

292-390

Income Tax Assessment Act 1997

payment of excess contributions tax or shortfall interest charge

16

345-115

Income Tax Assessment Act 1997

payment of FHSA misuse tax

17

721-30

Income Tax Assessment Act 1997

liability of members of consolidated groups

18

840-810

Income Tax Assessment Act 1997

payment of managed investment trust withholding tax

19

214-105

Income Tax (Transitional Provisions) Act 1997

payment of franking deficit tax

20

85

Petroleum Resource Rent Tax Assessment Act 1987

payment of petroleum resource rent tax, shortfall interest charge or instalment transfer interest charge

21

35

Product Grants and Benefits Administration Act 2000

payment of a designated scheme debt

22

21

Superannuation Contributions Tax (Assessment and Collection) Act 1997

increase in liability to pay superannuation contributions surcharge because of amendment of assessment

23

22

Superannuation Contributions Tax (Assessment and Collection) Act 1997

liability to pay superannuation contributions surcharge because of new assessment

24

25

Superannuation Contributions Tax (Assessment and Collection) Act 1997

payment of superannuation contributions surcharge or advance instalment

25

18

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

increase in liability to pay superannuation contributions surcharge because of amendment of assessment

26

21

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

payment of superannuation contributions surcharge

27

25

Superannuation (Government Co-contribution for Low Income Earners) Act 2003

repayments or underpayments of Government co-contributions that cannot be credited to an account

28

49

Superannuation Guarantee (Administration) Act 1992

payment of superannuation guarantee charge

29

15DC

Superannuation (Self Managed Superannuation Funds) Taxation Act 1987

payment of superannuation (self managed superannuation funds) supervisory levy

30

17A

Superannuation (Unclaimed Money and Lost Members) Act 1999

payment of unclaimed money

31

18C

Superannuation (Unclaimed Money and Lost Members) Act 1999

repayment of Commissioner’s payment that cannot be credited to an account

32

20F

Superannuation (Unclaimed Money and Lost Members) Act 1999

payment of unclaimed superannuation of former temporary residents

33

20M

Superannuation (Unclaimed Money and Lost Members) Act 1999

repayment of Commissioner’s payment for former temporary resident that cannot be credited to an account

34

24F

Superannuation (Unclaimed Money and Lost Members) Act 1999

payment in respect of lost member accounts

35

24L

Superannuation (Unclaimed Money and Lost Members) Act 1999

repayment of Commissioner’s payment for former lost member that cannot be credited to an account

36

8AAZF

Taxation Administration Act 1953

RBA deficit debts

37

8AAZN

Taxation Administration Act 1953

overpayments made by the Commissioner

38

16-80 in Schedule 1

Taxation Administration Act 1953

payment of PAYG withholding amounts

39

45-80 in Schedule 1

Taxation Administration Act 1953

payment of PAYG instalments

40

45-230 in Schedule 1

Taxation Administration Act 1953

shortfall in quarterly PAYG instalments worked out on the basis of a varied rate

41

45-232 in Schedule 1

Taxation Administration Act 1953

shortfall in quarterly PAYG instalments worked out on the basis of estimated benchmark tax

42

45-235 in Schedule 1

Taxation Administration Act 1953

shortfall in annual PAYG instalments

43

45-600 and 45-620 in Schedule 1

Taxation Administration Act 1953

tax benefits relating to PAYG instalments

44

45-870 and 45-875 in Schedule 1

Taxation Administration Act 1953

head company’s liability on shortfall in quarterly PAYG instalments

45

105-80 in Schedule 1

Taxation Administration Act 1953

payment of a net fuel amount or an amount of indirect tax

46

263-30 in Schedule 1

Taxation Administration Act 1953

payment of a foreign revenue claim

47

268-75 in Schedule 1

Taxation Administration Act 1953

late payment of estimate

48

298-25 in Schedule 1

Taxation Administration Act 1953

payment of administrative penalty

49

9

Tax Bonus for Working Australians Act (No. 2) 2009

repayment of overpayment of tax bonus

50

13

Termination Payments Tax (Assessment and Collection) Act 1997

increase in liability to pay termination payments surcharge because of amendment of assessment

51

16

Termination Payments Tax (Assessment and Collection) Act 1997

payment of termination payments surcharge