House of Representatives

A New Tax System (Tax Administration) Bill (No. 2) 2000

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

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)

Index

Schedule 1: Administrative penalties

Bill reference Paragraph no.
Items 1 to 6 and 8 1.30
Item 2, item 1 in section 284-80 1.52
Item 2, item 1 in subsection 284-90(1) 1.61
Item 2, item 2 in section 284-80 1.52
Item 2, items 2, 4 and 6 of section 284-80 1.54
Item 2, item 2 in subsection 284-90(1) 1.63
Item 2, item 3 in section 284-80 1.52
Item 2, item 3 in subsection 284-90(1) 1.66, 1.89
Item 2, item 4 in section 284-80 1.52
Item 2, item 4 in subsection 284-90(1) 1.80, 1.82
Item 2, items 4 to 6 of subsection 284-90(1) 1.21
Item 2, item 5 in section 284-80 1.52
Item 2, items 5 and 6 in subsection 284-90(1) 1.84
Item 2, item 6 in section 284-80. 1.52
Item 2, item 7 in subsection 284-90(1) 1.87
Item 2, item 8 in subsection 284-90(1) 1.88
Item 2, paragraph 284-75(1)(b) 1.42
Item 2, paragraph 284-75(2)(b) 1.44, 1.45
Item 2, paragraph 284-145(2)(a) 1.96
Item 2, paragraph 284-145(2)(b) 1.97
Item 2, paragraph 284-160(a) 1.103
Item 2, paragraph 284-160(b) 1.104
Item 2, paragraphs 284-220(1)(a) and (2)(a) 1.115
Item 2, paragraph 284-220(1)(b) 1.117
Item 2, paragraphs 284-220(1)(c) and 284-220(2)(b) 1.119
Item 2, paragraph 284-220(1)(d) 1.120
Item 2, paragraph 284-220(1)(e) 1.121
Item 2, paragraphs 284-225(1)(a) and (b) 1.124
Item 2, paragraph 284-225(1)(c) 1.125
Item 2, paragraph 284-225(2)(a) 1.129
Item 2, paragraph 284-225(2)(b) 1.130
Item 2, paragraph 284-225(3)(a) 1.132
Item 2, paragraph 284-225(3)(b) 1.132
Item 2, section 284-15 1.20
Item 2, section 284-20 1.40
Item 2, section 284-25 1.31
Item 2, section 284-30 1.32
Item 2, section 284-35 1.34
Item 2, section 284-90 1.57, 1.58
Item 2, section 284-160 1.21
Item 2, section 284-220 1.113
Item 2, section 284-225 1.123
Item 2, subsection 284-15(1) 1.22
Item 2, subsection 284-15(2) 1.30
Item 2, subsection 284-15(3) 1.24
Item 2, subsection 284-75(1) 1.36
Item 2, subsection 284-75(2) 1.21, 1.36
Item 2, subsection 284-75(3) 1.36, 1.47
Item 2, subsection 284-75(4) 1.36, 1.50
Item 2, subsection 284-90(1) 1.30
Item 2, subsection 284-90(2) 1.59
Item 2, subparagraph 284-145(1)(b)(i) 1.94
Item 2, subparagraph 284-145(1)(b)(ii) 1.95
Item 2, subsection 284-145(3) 1.99
Item 2, subsection 284-150(1) 1.100
Item 2, subsection 284-150(2) 1.101
Item 2, subsection 284-215(1) 1.108
Item 2, subsection 284-215(2) 1.110
Item 2, subsection 284-215(3) 1.51
Item 2, subsection 284-225(2) 1.89
Item 2, subsection 284-225(4) 1.134
Item 2, subsection 284-225(5) 1.137
Item 2, subsection 286-75(1) 1.146
Item 2, subsection 286-75(2) 1.147
Item 2, subsection 286-80(2) 1.149, 1.154
Item 2, subsection 286-80(3) 1.151, 1.152, 1.154
Item 2, subsection 286-80(4) 1.151, 1.153
Item 2, subsection 286-80(6) 1.150
Item 3 1.122

Schedule 2: Consequential and miscellaneous amendments

Bill reference Paragraph no.
Items 8, 24 and 143, section 388-85 3.47
Item 10, section 119 of the FBTAA 1986 2.11
Item 15, subsection 98A(2) 3.57
Item 23, section 170AA 1.183
Item 25, paragraph 172(1)(b) 3.57
Item 27, paragraph 222AJA(3)(a) 3.59
Item 29 1.138
Item 30, paragraph 226Z(b) 1.131
Items 31, 32 and 35, subsection 251L(7) 2.10
Item 33, section 251A 2.6
Item 34, subsection 251L(1) 2.7, 2.16
Item 35, subsection 251L(6) of the ITAA 1936 2.11
Item 35, subsection 251L(8) 2.8
Item 35, subsection 251L(9) 2.14
Item 35, subsection 251L(10) 2.16
Item 36, section 251LA 2.13
Item 72, subsection 8AAG(5) 3.62
Item 76, subsection 8AAZLH(2A) 2.19
Item 81, section 16B 3.52
Item 88, subsection 16-142(2) 3.64
Items 98 to 100, section 20-80 3.68
Items 102 to 105, paragraphs 45-230(3)(b), 45-232(4)(b), 45-233(5)(b) and 45-235(4)(b) 3.71
Item 115, section 288-25 1.177
Item 115, section 288-30 1.172, 1.177
Item 115, section 288-35 1.177
Item 117, section 298-30 in Schedule 1 of the TAA 1953 1.143
Item 117, subsection 298-30(3) in Schedule 1 of the TAA 1953 1.144
Item 118, subsection 353-10(2) 3.45
Item 121, section 13 3.57
Item 129 3.74
Item 132 1.166
Item 138, paragraph 162(b) 1.164
Item 143, section 388-50 1.162
Item 143, section 388-60 1.170
Item 143, section 388-70 1.173
Item 143, section 388-75 1.175
Item 143, subsection 388-50(2) 1.163
Item 143, subsection 388-55(1) 1.166, 1.186
Item 143, subsection 388-55(2) 1.167
Item 143, subsections 388-65(1) and (2) 1.171
Item 143, subsections 388-65(3) and (4) 1.172
Item 143, subsection 388-75(4) 1.176
Item 145, paragraph 204(1)(a) 1.182
Item 145, paragraph 204(1)(b) 1.183
Items 145 to 147, section 204 1.181

Schedule 3: PAYG withholding system

Bill reference Paragraph no.
Item 1, subsection 12-60(1) 3.5, 3.21
Items 3, 6 and 7, section 12-190 3.5
Item 6, subsection 12-190(3A) 3.24
Item 7, paragraph 12-190(4)(a) 3.27
Item 10, subsection 15-25(1) 3.5
Items 11 and 12, paragraphs 16-155(1)(a) and 16-160(1)(a) 3.36
Items 11 to 15, section 16-167 3.5
Item 16, section 16-180 3.5
Items 17 and 18 3.42

Schedule 4: Amendment of the Corporations Law consequential on (PAYG) withholding system

Bill reference Paragraph no.
Items 1 to 4 3.46

Schedule 5: Consequential amendment of Chapter 6 (the Dictionary) of the ITAA 1997

Bill reference Paragraph no.
Item 4 1.175
Item 6 and 7 3.64
Item 14 1.128
Item 16 1.176

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