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

Schedule 2   Collection and recovery rules

Part 3   Saving provisions

135   Amount of tax-related liability paid for someone else

Despite its repeal, a provision listed in the table continues to have effect in relation to an amount that was paid before 1 July 2000.

Amount paid before 1 July 2000

Item

Act

Provision

1

Fringe Benefits Tax Assessment Act 1986

section 130

2

Petroleum Resource Rent Tax Assessment Act 1987

section 110

3

Sales Tax Assessment Act 1992

section 70

4

Wool Tax (Administration) Act 1964

section 52