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

2   Commencement

 

(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of theA New Tax System (Pay As You Go) Act 1999.

      

(2) Item 21 of Schedule 12 commences immediately after the commencement of item 1 of Schedule 2.

      

(3) Item 3 of Schedule 2 commences immediately after the commencement of item 21 of Schedule 12.

      

(4) Schedule 3 commences immediately after the commencement of item 3 of Schedule 2.

      

(5) Schedule 4 commences immediately after the commencement of Schedule 3.

      

(6) Item 4 of Schedule 2 commences immediately after the commencement of Schedule 4.

      

(7) The following provisions commence on the day on which this Act receives the Royal Assent:

(a) section 1, this section and section 3;

(b) Part 2 of Schedule 5, and the amendments of theTaxation Administration Act 1953 made by Part 1 of that Schedule;

(c) items 1 to 22 and 24 of Schedule 6;

(d) Schedules 7, 8, 9 and 17;

(e) items 16 and 20 of Schedule 18.

      

(8) Items 94 to 102 of Schedule 2 commence immediately after the commencement of theA New Tax System (Indirect Tax Administration) Act 1999.

      

(9) The following provisions commence on 1 July 2000:

(a) the provisions of Schedule 5 (other than Part 2 of that Schedule and the amendments of theTaxation Administration Act 1953 made by Part 1 of that Schedule);

(b) Schedule 11 (other than item 44).

      

(10) If item 4 of Schedule 7 would, apart from this subsection, commence after (or at the same time as) item 10 of Schedule 5 to theTaxation Laws Amendment Act (No. 8) 1999, it is taken to have commenced immediately before the commencement of item 10 of Schedule 5 to that Act. This has effect despite paragraph (7)(d).

      

(11) Subsection 2(1A) of theA New Tax System (Pay As You Go) Act 1999 (inserted by item 19 of Schedule 10 to this Act) commences, or is taken to have commenced, at the commencement of section 1 of that Act.

      

(12) Schedules 12 (other than item 21) and 15 commence, or are taken to have commenced, at the commencement of theA New Tax System (Goods and Services Tax) Act 1999.

      

(13) Items 2, 3 and 4 of Schedule 13 commence immediately after the commencement of item 34 of Schedule 16.

      

(14) Items 4, 5, 17, 21 and 32 of Schedule 18 commence, or are taken to have commenced, at the commencement of theA New Tax System (Goods and Services Tax) Act 1999.