A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 2 Collection and recovery rules
Part 3 Saving provisions
132 Collecting amounts from third parties
Despite the repeal of a provision listed in the table:
(a) anything done under that provision before 1 July 2000 continues to have effect on and after that day as if the provision had not been repealed; and
(b) anything done on or after that day, under that provision as it continues to have effect because of this item, has effect as if the provision had not been repealed.
|
Collecting amounts from third parties |
||
|
Item |
Act |
Provision |
|
1 |
Fringe Benefits Tax Assessment Act 1986 |
section 99 |
|
2 |
Petroleum Resource Rent Tax Assessment Act 1987 |
section 91 |
|
3 |
Sales Tax Assessment Act 1992 |
section 74 |
|
4 |
Superannuation Contributions Tax (Assessment and Collection) Act 1997 |
section 40A |
|
5 |
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 |
section 35 |
|
6 |
Superannuation Guarantee (Administration) Act 1992 |
section 56 |
|
7 |
Termination Payments Tax (Assessment and Collection) Act 1997 |
section 28A |
|
8 |
Wool Tax (Administration) Act 1964 |
section 54 |