Legal database - View: Extrinsic Materials: Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 - Explanatory Memorandum

House of Representatives

Tax Laws Amendment (Confidentiality of Taxpayer Information) Bill 2009

Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010

Explanatory Memorandum

(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)

Chapter 8 Finding tables

Outline of chapter

8.1 This chapter contains the finding tables.

Finding table

8.2 The following tables list the existing secrecy provisions and disclosure provisions, by Act, and the replacement provisions in the new framework by which they are proposed to be replaced (and vice versa). Note that while there are 20 different taxation laws that contain secrecy and disclosure provisions, only 18 have been amended and are listed below. This is because this framework does not include the A New Tax System (Australian Business Number) Act 1999 and the Tax Agent Services Act 2009 provisions for reasons outlined in Chapter 1.

8.3 While the secrecy and disclosure provisions in the various taxation law Acts listed below generally have their own definition sections, these are generally not listed below (though they will be repealed as a consequence of this Bill). This is because many of the definitions are no longer necessary as a consequence of the new framework and have therefore not been replicated. Of note however, many of the provisions listed below refer to both 'protected information' and 'protected documents'. These have now been amalgamated into a single definition of 'protected information' found in subsection 355-25(2) of this Bill.

8.4 In addition, the definitions of 'officer' and 'persons to whom this section applies' (and other such definitions that identify which persons are subject to the secrecy provisions) have not been listed below. These have been replaced with definitions of 'taxation officer' in subsection 355-25(1) and the use of the term 'entity' in section 355-155.

Finding table - Current law/new law

Table 8.1 : ***Excise Act 1901***
*Current law*	*New law*
159(2)	355-25 and 355-155
159(3)(a)	355-50
159(3)(b)	355-50 (for taxation officers)
159(3)(c)(i)	355-65 (table 7 item 2)
159(3)(c)(ii)	355-65 (table 7 item 1)
159(3)(c)(iia)	355-50
159(3)(c)(iii)	355-50
159(3)(c)(iv)	355-50
159(3)(c)(v)	355-65 (table 1 item 1)
159(3)(c)(vi)	355-65 (table 1 item 1)
159(3)(d)(i)	355-65 (table 7 item 2)
159(3)(d)(ii)	355-65 (table 7 item 1)
159(3)(d)(iia)	355-50
159(3)(d)(iii)	355-50
159(3)(d)(iv)	355-65 (table 1 item 1)
159(3)(d)(v)	355-65 (table 1 item 1)
159(3A)	355-50
159(3B)	355-30(2)
159(4)	355-60(1) and 355-210(1)
159(5)	355-75 and 355-205

Table 8.2: ***First Home Saver Accounts Act 2008***
*Current law*	*New law*
70(2)	355-25, 355-155 and 355-50 (for taxation officers)
70(3)	355-50
70(4)	355-60(1) and 355-210(1)
70(5)	355-75 and 355-205
70(6)	355-50
70(7)	355-50
70(7A)	355-65 (table 2 item 6 and table 3 item 5)
70(8)	355-325

Table 8.3: ***Fringe Benefits Tax Assessment Act 1986***
*Current law*	*New law*
5(2)	355-15
5(3)	355-25 and 355-155
5(3A)	355-50
5(4)	355-75 and 355-205
5(5)(a)	355-50
5(5)(b)	355-50
5(5)(c)	355-65 (table 1 item 1)
5(5)(d)	355-65 (table 1 item 1)
5(6)	355-60(1) and 355-210(1)
5(7)	355-325

Table 8.4: ***Income Tax Assessment Act 1936***
*Current law*	*New law*
16(1A)	355-15
16(2)	355-25 and 355-155
16(2A)	355-50 (for taxation officers)
16(3)	355-75 and 355-205
16(4)(a)	355-50
16(4)(b)	355-50
16(4)(c)	355-50
16(4)(d)	355-65 (table 1 item 3)
16(4)(e)	355-65 (table 1 item 1)
16(4)(ea)	355-65 (table 1 item 4)
16(4)(eb)	355-65 (table 1 item 1)
16(4)(f)	355-65 (table 1 item 2)
16(4)(fa)	Nil. No longer necessary.
16(4)(fb)	355-65 (table 1 item 8)
16(4)(fc)	355-65 (table 1 item 6)
16(4)(fd)	355-65 (table 5 item 1)
16(4)(g)	355-65 (table 5 item 1)
16(4)(gaa)	355-65 (table 5 item 1)
16(4)(ga)	355-65 (table 7 item 1)
16(4)(gb)	355-65 (table 7 item 1)
16(4)(h)	355-65 (table 5 item 2)
16(4)(ha)	Nil. No longer necessary.
16(4)(hb)	355-65 (table 1 item 5)
16(4)(hba)	355-65 (table 4 item 3)
16(4)(hc)	Nil. No equivalent.
16(4)(hca)	355-65 (table 2 item 4 and table 3 item 3)
16(4)(hcaa)	355-65 (table 2 item 6 and table 3 item 5)
16(4)(hcb)	355-65 (table 2 item 4)
16(4)(hd)	355-65 (table 7 item 3)
16(4)(j)	Nil. No longer necessary.
16(4)(ja)	355-65 (table 1 item 7)
16(4)(k)	355-70(1) (table 1 item 5)
16(4)(l)	355-55 (item 1)
16(4)(m)	355-65 (table 3 item 6)
16(4AA) to 16(4JC)	On disclosure of information obtained by a Commonwealth Royal Commission is governed by 355-195.
16(5)	355-155
16(5A)	355-60(1) and 355-210(1)
16(5B)	355-50 (other than to a minister)
16(5C)	355-155 and 355-210(1)
16(5CA)	355-50 (for taxation officers)
16(5D)	355-75 and 355-205
16(6)	355-325
16A	Nil. No longer necessary.

Table 8.5: ***Income Tax Assessment Act 1997***
*Current law*	*New law*
30-229(5)	355-50
396-95(1)	355-50 (table item 1) and 355-55 (table item 1)
396-95(2)	355-25 and 355-155
396-100	Nil. No longer necessary.

Table 8.6: **International Tax Agreements Act 1953**
*Current law*	*New law*
23(2)	355-50

Table 8.7: ***Petroleum Resource Rent Tax Assessment Act 1987***
*Current law*	*New law*
17(3)	355-25 and 355-155
17(3A)	355-50
17(4)	355-75 and 355-205
17(5)(a)	355-50
17(5)(b)	355-50
17(6)	355-60(1) and 355-210(1)
17(7)	355-325
18(1)	Nil. No equivalent.
18(2)	355-50 and 355-55
18(3)	355-25

Table 8.8: ***Product Grants and Benefits Administration Act 2000***
*Current law*	*New law*
47(2)	355-25 and 355-155
47(3)(a)	355-50
47(3)(b)	355-50 (for taxation officers)
47(3)(c)(i)	355-65(1) (table 7 item 1)
47(3)(c)(ib)	355-65(1) (table 6 item 2)
47(3)(c)(ic)	355-65(1) (table 6 item 1)
47(3)(c)(ii)	355-50
47(3)(c)(iii)	355-50
47(3)(c)(iv)	355-65 (table 1 item 1)
47(3)(c)(v)	355-65 (table 1 item 1)
47(3)(d)(i)	355-65(table 7 item 1)
47(3)(d)(ib)	355-65 (table 6 item 2)
47(3)(d)(ic)	355-65(1) (table 6 item 1)
47(3)(d)(ii)	355-50
47(3)(d)(iii)	355-65 (table 1 item 1)
47(3)(d)(iv)	355-65 (table 1 item 1)
47(4)	355-60(1) and 355-210(1)

Table 8.9: ***Superannuation Contributions Tax (Assessment and Collection) Act 1997***
*Current law*	*New law*
32(2)	355-25, 355-155 and 355-50 (for taxation officers)
32(3)	355-50
32(4)	355-60(1) and 355-210(1)
32(5)	355-75 and 355-205
32(6)	355-50
32(7)	355-50
32(8)	355-65 (table 2 item 4 and table 3 item 3)
32(9)	355-325

Table 8.10: ***Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997***
*Current law*	*New law*
28(2)	355-25, 355-155 and 355-50 (for taxation officers)
28(3)	355-50
28(4)	355-60(1) and 355-210(1)
28(5)	355-75 and 355-205
28(6)	355-50
28(7)	355-50
28(8)	355-65 (table 2 item 4 and table 3 item 3)
28(9)	355-325

Table 8.11: ***Superannuation (Government Co-contributions for Low Income Earners) Act 2003***
*Current law*	*New law*
53(2)	355-25, 355-155 and 355-50 (for taxation officers)
53(3)	355-50
53(4)	355-60(1) and 355-210(1)
53(5)	355-75 and 355-205
53(6)	355-50
53(7)	355-50
53(8)	355-65 (table 2 item 4 and table 3 item 3)
53(9)	355-325

Table 8.12: ***Superannuation Guarantee (Administration) Act 1992***
*Current law*	*New law*
45(2)	355-25 and 355-155
45(2A)	355-50 (for taxation officers)
45(3)	355-50
45(4)	355-60(1) and 355-210(1)
45(5)	355-75 and 355-205
45(6)	355-50
45(7)	355-50
45(8)	355-325
45A	355-65 (table 2 item 7)

Table 8.13: ***Superannuation Industry (Supervision) Act 1993***
*Current law*	*New law*
252C(2)	355-25 and 355-155
252C(3)	355-50
252C(4)(a)	355-25(b)(ii) and 355-155(a)(ii)
252C(4)(b)	Nil. No equivalent.
252C(5)(a)	355-65 (table 2 item 2)
252C(5)(b)	Nil. No equivalent.
252C(6)	355-50
252C(7)	355-30(1)(c)
252C(7A)	355-65 (table 2 item 8)
252C(7B)	355-50
252C(8)	355-75 and 355-205
252C(9)	Nil. No equivalent.
252C(10)	Nil. No equivalent.
252C(11)	Schedule 2, item 26

Table 8.14: ***Superannuation (Unclaimed Money and Lost Members) Act 1999***
*Current law*	*New law*
31(2) and (3)	355-325
32	355-25, 355-155 and 355-50 (for taxation officers)
33	355-75 and 355-205
34	355-50
35	355-50
36	355-50
38(a)	355-65 (table 2 item 5)
38(b)	355-50 and 355- 55 (table item 1)
38(c)	355-65 (table 2 item 3)
38(d)	355-65 (table 3 item 2)
38(e)	355-65 (table 2 item 1)
38(f)	355-65 (table 7 item 1)
39	355-175

Table 8.15: ***Taxation Administration Act 1953***
*Current law*	*New law*
3C(1AB)	Nil. No equivalent.
3C(1A)	355-15
3C(2)	355-25 and 355-155
3C(2A)	355-50
3C(3)	355-75 and 355-205
3C(4)	355-50
3C(5)	355-60(1) and 355-210
3C(6)	355-325
3C(7)	355-30(1)
3C(8)	Nil. No equivalent.
3C(9)	Nil. No equivalent.
3D(1)	355-50
3D(2)(a)	355-195
3D(2)(b)	Nil. No equivalent.
3D(4) to (10)	Nil. No equivalent.
3D(11)(ba)	355-30(1)
3D(11)(c)	355-30(1)
3D(11)(ca)	355-175
3D(11)(d)	355-175
3D(11)(e)	355-175
3D(11)(f)	355-175
3D(11)(g) and (h)	355-155
3D(11)(j)(i)	355-155
3D(11)(j)(ii)	355-155
3D(12)(a)	355-155(a)(ii)
3D(12)(b)(i)	355-155(a)(ii)
3D(12)(b)(ii)	355-155(a)(ii)
3D(12)(c)	355-155(a)(ii)
3D(13)	355-155(a)(ii)
3D(14)	355-155
3D(15)	355-155
3D(15A)	355-175
3D(15B)	355-175
3D(16)	355-175
3D(17)	355-155
3D(18)	355-155
3D(19)	355-205
3E(1)	355-70(1) (table 1, items 1, 5 and 6)
3E(2)	355-155
3E(2A)	355-175
3E(2B)	355-155
3E(2C)	355-175
3E(3)	355-205
3E(4)(a)	355-175
3E(4)(b)	355-175 and 355-205
3E(5)	355-155
3E(5A)	355-175
3E(6)	355-205
3E(6A) to 3E(6D)	On-disclosures by Commonwealth Royal Commissions governed by 355-175 and 355-210. On-disclosures by State Royal Commissions governed by 355-175.
3E(7)	355-25 and 355-155
3E(8)	Nil. No equivalent.
3E(9)	355-175
3E(10)	355-175
3EA(1)	355-70(1)(table 1, item 2)
3EA(2)	355-155
3EA(3)(a)	355-175
3EA(3)(b)	355-175
3EA(3)(c)	355-175
3EA(3)(d)	355-185
3EA(3)(e)	355-175
3EA(4)	355-205 and 355-155
3EA(5)	355-175
3EB(1)	355-155
3EB(2)	355-175
3EB(3)	355-205
3EC(1)	355-155
3EC(2)(a) and (b)	355-175
3EC(2)(c)	355-175
3EC(3)	355-205 and 355-155
3F(1)	355-65 (table 7 item 2)
3F(2)	Nil. No equivalent.
3G(1)	355-70(1) (table 1 item 3)
3G(2)	355-70(6)
3G(3)	355-70(7)
3G(4)	355-70(8)
3G(5)	355-70(9)
3G(6)	355-155
3G(7)	355-175
3G(8)	355-175
3G(9)	355-155
3G(10)	355-175
3G(11)	355-205
3G(12)	Nil. No equivalent.
3H(1)	355-70(1) (table 1 item 4)
3H(2)	355-70(11)
3H(3)	355-70(12)
3H(4)	355-70(13)
3H(5)	355-155
3H(6)	355-175
3H(7)	355-175
3H(8)	355-155
3H(9)	355-175
3H(10)	355-205
3H(11)	Nil. No equivalent.
8XB(1)	355-265
8XB(1A)	355-275
8XB(2)	355-265
8XB(3)	355-275
8XB(4)	355-280
13H(1)	355-155
13H(1A)	355-175
13H(2)	355-75 and 355-205
13H(3)	355-60(1) and 355-210(1)
13J(1)	355-65 (table 4 item 1)
13J(2)	355-155
13J(2A)	355-175
13J(3)	355-205
13J(4)	355-210(1)
13J(5)	Nil. No equivalent.
13J(8)	Nil. No equivalent.
13J(9)	355-65 (table 4 item 2)
355-5(1) of Schedule 1	Nil. No equivalent.
355-5(2)	355-25 and 355-155
355-5(3)	Nil. No equivalent.
355-(4)	355-50
355-5(5) (table item 1)	355-50
355-5(5) (table item 2)	355-50 (table item 3)
355-5(5) (table item 3)	355-65 (table 7 item 1)
355-5(5) (table item 4)	355-65 (table 1 item 1)
355-5(5) (table item 5)	355-65 (table 7 item 2)
355-5(5) (table item 6)	355-65 (table 1 item 1)
355-5(5) (table item 7)	355-65 (table 4 item 4)
355-5(6)	355-75 and 355-205

Table 8.16: ***Taxation (Interest on Overpayments and Early Payments) Act 1983***
*Current law*	*New law*
8(2)	355-25 and 355-155
8(2A)	355-50
8(3)	355-75 and 355-205
8(4)	355-50
8(5)	355-60(1) and 355-210(1)
8(6)	355-325

Table 8.17: ***Termination Payments Tax (Assessment and Collection) Act 1997***
*Current law*	*New law*
23(2)	355-25, 355-155 and 355-50 (for taxation officers)
23(3)	355-50
23(4)	355-60(1) and 355-210(1)
23(5)	355-75 and 355-205
23(6)	355-50
23(7)	355-50
23(8)	355-325

Table 8.18: ***A New Tax System (Bonuses for older Australians) Act 1999***
*Current law*	*New law*
Section 54	This Act is being repealed in its entirety.

Finding tables - New law/current law

Table 8.19: ***Excise Act 1901***
*New law*	*Current law*
355-25 and 355-155	159(2)
355-30(2)	159(3B)
355-50	159(3)(a)
355-50	159(3)(c)(iia)
355-50	159(3)(c)(iii)
355-50	159(3)(c)(iv)
355-50	159(3)(d)(iia)
355-50	159(3)(d)(iii)
355-50	159(3A)
355-50 (for taxation officers)	159(3)(b)
355-60(1) and 355-210(1)	159(4)
355-65 (table 1 item 1)	159(3)(c)(v)
355-65 (table 1 item 1)	159(3)(c)(vi)
355-65 (table 1 item 1)	159(3)(d)(iv)
355-65 (table 1 item 1)	159(3)(d)(v)
355-65 (table 7 item 1)	159(3)(c)(ii)
355-65 (table 7 item 1)	159(3)(d)(ii)
355-65 (table 7 item 2)	159(3)(c)(i)
355-65 (table 7 item 2)	159(3)(d)(i)
355-75 and 355-205	159(5)

Table 8.20: ***First Home Saver Accounts Act 2008***
*New law*	*Current law*
355-25, 355-155 and 355-50 (for taxation officers)	70(2)
355-50	70(3)
355-50	70(6)
355-50	70(7)
355-60(1) and 355-210(1)	70(4)
355-65 (table 2 item 6 and table 3 item 5)	70(7A)
355-75 and 355-205	70(5)
355-325	70(8)

Table 8.21: ***Fringe Benefits Tax Assessment Act 1986***
*New law*	*Current law*
355-15	5(2)
355-25 and 355-155	5(3)
355-50	5(3A)
355-50	5(5)(a)
355-50	5(5)(b)
355-60(1) and 355-210(1)	5(6)
355-65 (table 1 item 1)	5(5)(c)
355-65 (table 1 item 1)	5(5)(d)
355-75 and 355-205	5(4)
355-325	5(7)

Table 8.22: ***Income Tax Assessment Act 1936***
*New law*	*Current law*
355-15	16(1A)
355-25 and 355-155	16(2)
355-50	16(4)(a)
355-50	16(4)(b)
355-50	16(4)(c)
355-50 (for taxation officers)	16(2A)
355-50 (for taxation officers)	16(5CA)
355-50 (other than to a minister)	16(5B)
355-55 (item 1)	16(4)(l)
355-60(1) and 355-210(1)	16(5A)
355-65 (table 1 item 6)	16(4)(fc)
355-65 (table 1 item 1)	16(4)(e)
355-65 (table 1 item 1)	16(4)(eb)
355-65 (table 1 item 2)	16(4)(f)
355-65 (table 1 item 3)	16(4)(d)
355-65 (table 1 item 4)	16(4)(ea)
355-65 (table 1 item 5)	16(4)(hb)
355-65 (table 1 item 7)	16(4)(ja)
355-65 (table 1 item 8)	16(4)(fb)
355-65 (table 2 item 4 and table 3 item 3)	16(4)(hca)
355-65 (table 2 item 4)	16(4)(hcb)
355-65 (table 2 item 6 and table 3 item 5)	16(4)(hcaa)
355-65 (table 3 item 6)	16(4)(m)
355-65 (table 4 item 3)	16(4)(hba)
355-65 (table 5 item 1)	16(4)(fd)
355-65 (table 5 item 1)	16(4)(g)
355-65 (table 5 item 1)	16(4)(gaa)
355-65 (table 5 item 2)	16(4)(h)
355-65 (table 7 item 1)	16(4)(ga)
355-65 (table 7 item 1)	16(4)(gb)
355-65 (table 7 item 3)	16(4)(hd)
355-70(1) (table 1 item 5)	16(4)(k)
355-75 and 355-205	16(3)
355-75 and 355-205	16(5D)
355-155	16(5)
355-155 and 355-210(1)	16(5C)
355-325	16(6)
Nil. No equivalent.	16(4)(hc)
Nil. No equivalent.	16(4)(fa)
Nil. No equivalent.	16(4)(j)
Nil. No equivalent.	16A
Nil. No equivalent.	16(4)(ha)
On disclosure of information obtained by a Commonwealth Royal Commission is governed by 355-195.	16(4AA) to 16(4JC)

Table 8.23: ***Income Tax Assessment Act 1997***
*New law*	*Current law*
355-25 and 355-155	396-95(2)
355-50	30-229(5)
355-50 (table item 1) and 355-55 (table item 1)	396-95(1)
Nil. No longer necessary.	396-100

Table 8.24: ***International Tax Agreements Act 1953***
*New law*	*Current law*
355-50	23(2)

Table 8.25: ***Petroleum Resource Rent Tax Assessment Act 1987***
*New law*	*Current law*
355-25	18(3)
355-25 and 355-155	17(3)
355-50	17(3A)
355-50	17(5)(a)
355-50	17(5)(b)
355-50 and 355-55	18(2)
355-60(1) and 355-210(1)	17(6)
355-75 and 355-205	17(4)
355-325	17(7)
Nil. No equivalent.	18(1)

Table 8.26: ***Product Grants and Benefits Administration Act 2000***
*New law*	*Current law*
355-25 and 355-155	47(2)
355-50	47(3)(a)
355-50	47(3)(c)(ii)
355-50	47(3)(c)(iii)
355-50	47(3)(d)(ii)
355-50 (for taxation officers)	47(3)(b)
355-60(1) and 355-210(1)	47(4)
355-65 (table 1 item 1)	47(3)(c)(iv)
355-65 (table 1 item 1)	47(3)(c)(v)
355-65 (table 1 item 1)	47(3)(d)(iii)
355-65 (table 1 item 1)	47(3)(d)(iv)
355-65 (table 6 item 2)	47(3)(d)(ib)
355-65(1) (table 6 item 1)	47(3)(c)(ic)
355-65(1) (table 6 item 1)	47(3)(d)(ic)
355-65(1) (table 6 item 2)	47(3)(c)(ib)
355-65(1) (table 7 item 1)	47(3)(c)(i)
355-65 (table 7 item 1)	47(3)(d)(i)

Table 8.27: ***Superannuation Contributions Tax (Assessment and Collection) Act 1997***
*New law*	*Current law*
355-25, 355-155 and 355-50 (for taxation officers)	32(2)
355-50	32(3)
355-50	32(6)
355-50	32(7)
355-60(1) and 355-210(1)	32(4)
355-65 (table 2 item 4 and table 3 item 3)	32(8)
355-75 and 355-205	32(5)
355-325	32(9)

Table 8.28: ***Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997***
*New law*	*Current law*
355-25, 355-155 and 355-50 (for taxation officers)	28(2)
355-50	28(3)
355-50	28(6)
355-50	28(7)
355-60(1) and 355-210(1)	28(4)
355-65 (table 2 item 4 and table 3 item 3)	28(8)
355-75 and 355-205	28(5)
355-325	28(9)

Table 8.29: ***Superannuation (Government Co-contributions for Low Income Earners) Act 2003***
*New law*	*Current law*
355-25, 355-155 and 355-50 (for taxation officers)	53(2)
355-50	53(3)
355-50	53(6)
355-50	53(7)
355-60(1) and 355-210(1)	53(4)
355-65 (table 2 item 4 and table 3 item 3)	53(8)
355-75 and 355-205	53(5)
355-325	53(9)

Table 8.30: ***Superannuation Guarantee (Administration) Act 1992***
*New law*	*Current law*
355-25 and 355-155	45(2)
355-50	45(3)
355-50	45(6)
355-50	45(7)
355-50 (for taxation officers)	45(2A)
355-60(1) and 355-210(1)	45(4)
355-65 (table 2 item 7)	45A
355-75 and 355-205	45(5)
355-325	45(8)

Table 8.31: ***Superannuation Industry (Supervision) Act 1993***
*New law*	*Current law*
355-25 and 355-155	252C(2)
355-25(b)(ii) and 355-155(a)(ii)	252C(4)(a)
355-30(1)(c)	252C(7)
355-50	252C(3)
355-50	252C(6)
355-50	252C(7B)
355-65 (table 2 item 2)	252C(5)(a)
355-65 (table 2 item 8)	252C(7A)
355-75 and 355-205	252C(8)
Schedule 2, item 26	252C(11)
Nil. No equivalent.	252C(5)(b)
Nil. No equivalent.	252C(9)
Nil. No equivalent.	252C(10)
Nil. No equivalent.	252C(4)(b)

Table 8.32: ***Superannuation (Unclaimed Money and Lost Members) Act 1999***
*New law*	*Current law*
355-25, 355-155 and 355-50 (for taxation officers)	32
355-50	34
355-50	35
355-50	36
355-50 and 355- 55 (table item 1)	38(b)
355-65 (table 2 item 1)	38(e)
355-65 (table 2 item 3)	38(c)
355-65 (table 2 item 5)	38(a)
355-65 (table 3 item 2)	38(d)
355-65 (table 7 item 1)	38(f)
355-75 and 355-205	33
355-175	39
355-325	31(2) and (3)

Table 8.33: ***Taxation Administration Act 1953***
*New law*	*Current law*
355-15	3C(1A)
355-25 and 355-155	3C(2)
355-25 and 355-155	3E(7)
355-25 and 355-155	355-5(2)
355-30(1)	3C(7)
355-30(1)	3D(11)(ba)
355-30(1)	3D(11)(c)
355-50	3C(2A)
355-50	3C(4)
355-50	3D(1)
355-50	355-5(4)
355-50	355-5(5) (table item 1)
355-50 (table item 3)	355-5(5) (table item 2)
355-60(1) and 355-210(1)	3C(5)
355-60(1) and 355-210(1)	13H(3)
355-65 (table 1 item 1)	355-5(5) (table item 4)
355-65 (table 1 item 1)	355-5(5) (table item 6)
355-65 (table 4 item 1)	13J(1)
355-65 (table 4 item 2)	13J(9)
355-65 (table 4 item 4)	355-5(5) (table item 7)
355-65 (table 7 item 1)	355-5(5) (table item 3)
355-65 (table 7 item 2)	3F(1)
355-65 (table 7 item 2)	355-5(5) (table item 5)
355-70(1) (table 1 item 3)	3G(1)
355-70(1) (table 1 item 4)	3H(1)
355-70(1) (table 1 item 5)	3E(1)
355-70(11)	3H(2)
355-70(12)	3H(3)
355-70(13)	3H(4)
355-70(2)	3EA(1)
355-70(6)	3G(2)
355-70(7)	3G(3)
355-70(8)	3G(4)
355-70(9)	3G(5)
355-75 and 355-205	355-5(6)
355-75 and 355-205	3C(3)
355-75 and 355-205	13H(2)
355-155	13H(1)
355-155	3D(11)(g) and (h)
355-155	3D(14)
355-155	3D(15)
355-155	3D(17)
355-155	3E(2)
355-155	3E(2B)
355-155	3E(5)
355-155	3EA(2)
355-155	3EB(1)
355-155	3EC(1)
355-155	3G(6)
355-155	3G(9)
355-155	3H(5)
355-155	3H(8)
355-155	13J(2)
355-155 and 355-155	3D(11)(j)(ii)
355-155(a)(ii)	3D(12)(a)
355-155(a)(ii)	3D(12)(b)(i)
355-155(a)(ii)	3D(12)(b)(ii)
355-155(a)(ii)	3D(12)(c)
355-155(a)(ii)	3D(13)
355-175	3D(11)(ca)
355-175	3D(11)(d)
355-175	3D(11)(e)
355-175	3D(11)(f)
355-175	3D(16)
355-175	3D(15A)
355-175	3D(15B)
355-175	3D(18)
355-175	3E(2A)
355-175	3E(2C)
355-175	3E(4)(a)
355-175	3E(5A)
355-175	3E(9)
355-175	3E(10)
355-175	3EA(3)(a)
355-175	3EA(3)(b)
355-175	3EA(3)(c)
355-175	3EA(3)(e)
355-175	3EA(5)
355-175	3EB(2)
355-175	3EC(2)(a) and (b)
355-175	3EC(2)(c)
355-175	3G(7)
355-175	3G(8)
355-175	3G(10)
355-175	3H(6)
355-175	3H(7)
355-175	3H(9)
355-175	13J(2A)
355-175	13H(1A)
355-175 and 355-155	3D(11)(j)(i)
355-175 and 355-205	3E(4)(b)
355-185	3EA(3)(d)
355-205	3D(19)
355-205	3E(3)
355-205	3E(6)
355-205	3EB(3)
355-205	3G(11)
355-205	3H(10)
355-205	13J(3)
355-205 and 355-155	3EA(4)
355-205 and 355-155	3EC(3)
355-210	3D(2)(a)
355-210(1)	13J(4)
355-265	8XB(1)
355-265	8XB(2)
355-275	8XB(1A)
355-275	8XB(3)
355-280	8XB(4)
355-325	3C(6)
Nil. No equivalent.	13J(8)
Nil. No equivalent.	3D(2)(b)
Nil. No equivalent.	3D(4) to (10)
Nil. No equivalent.	3E(8)
Nil. No equivalent.	3F(2)
Nil. No equivalent.	3G(12)
Nil. No equivalent.	3H(11)
Nil. No equivalent.	13J(5)
Nil. No equivalent.	355-5(1) of Schedule 1
Nil. No equivalent.	355-5(3)
Nil. No equivalent.	3C(8)
Nil. No equivalent.	3C(9)
Nil. Not replicated.	3C(1AB)
On-disclosures by Commonwealth Royal Commissions governed by 355-175 and 355-210. On-disclosures by State Royal Commissions governed by 355-175.	3E(6A) to 3E(6D)

Table 8.34: ***Taxation (Interest on Overpayments and Early Payments) Act 1983***
*New law*	*Current law*
355-25 and 355-155	8(2)
355-50	8(2A)
355-50	8(4)
355-60(1) and 355-210(1)	8(5)
355-75 and 355-205	8(3)
355-325	8(6)

Table 8.35: ***Termination Payments Tax (Assessment and Collection) Act 1997***
*New law*	*Current law*
355-25, 355-155 and 355-50 (for taxation officers)	23(2)
355-50	23(3)
355-50	23(6)
355-50	23(7)
355-60(1) and 355-210(1)	23(4)
355-75 and 355-205	23(5)
355-325	23(8)

Table 8.36: ***A New Tax System (Bonuses for older Australians) Act 1999***
*New law*	*Current law*
This Act is being repealed in its entirety.	Section 54

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