A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 1   Administrative penalties

Taxation Administration Act 1953

3   Transitional

 

(1) Section 284-220 in Schedule 1 to the Taxation Administration Act 1953 has effect as if a reference in paragraph (1)(c) or (d) of that section to an item specified in this table included a reference to the corresponding provision of the Income Tax Assessment Act 1936.

1936 Act equivalent of certain items

Item

Schedule 1 provision

1936 Act provision

1

Item 1 in the table in subsection 284-90(1) in Schedule 1 to the Taxation Administration Act 1953

Section 226J

2

Item 2 in that table

Section 226H

3

Item 3 in that table

Section 226G

4

Item 4 in that table

Section 226K

5

Item 5 in that table

Section 226S

6

Item 6 in that table

Section 226P

7

Item 8 in that table

Section 226M

      

(2) Section 284-220 in Schedule 1 to the Taxation Administration Act 1953 has effect as if the reference in subsection 284-220(2) to section 284-160 in that Schedule included a reference to section 224, 225, 226 or 226AA of the Income Tax Assessment Act 1936.