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

Schedule 2   Consequential and miscellaneous amendments

Part 2   Amendments applying to returns etc. for the 2000-01 year and later years

Taxation Administration Act 1953

144   Application of amendments

 

(1) Subject to this item, the amendments made by this Part apply to:

(a) for income tax - returns, statements, notices and other documents given for the 2000-01 income year and later years; and

(b) for fringe benefits tax - returns, statements, notices and other documents for the year of tax starting on 1 April 2001 and later years; and

(c) for other taxes - returns, statements, notices and other documents for the period starting on 1 July 2000 and later periods.

      

(2) Section 388-85 in Schedule 1 to the Taxation Administration Act 1953 applies to approved forms required to be given to the Commissioner on or after 1 July 2000.