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

Schedule 2   Collection and recovery rules

Part 3   Saving provisions

134   Deceased estates

Despite its repeal, a provision listed in the table continues to have effect in relation to a person who dies before 1 July 2000.

Person who dies before 1 July 2000

Item

Act

Provision

1

Fringe Benefits Tax Assessment Act 1986

section 97 or 98

2

Petroleum Resource Rent Tax Assessment Act 1987

section 89 or 90

3

Sales Tax Assessment Act 1992

section 72 or 73

4

Superannuation Guarantee (Administration) Act 1992

section 54 or 55

5

Tobacco Charges Assessment Act 1955

section 28

6

Wool Tax (Administration) Act 1964

section 49, 50 or 51