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A New Tax System (Pay As You Go) Act 1999 (178 of 1999)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- 4 Amendment of assessments
- Schedule 1 Pay as you go (PAYG) system of collecting income tax and other liabilities
- Part 1 Amendment of the Taxation Administration Act 1953
- 1 After section 3
- 2 At the end of the Act
- 3 Application of Part 2-5 in Schedule 1 to the 12
- 4 Application of Part 2-10 in Schedule 1 to the 12
- Part 2 Consequential amendment of Acts
- Income Tax Assessment Act 1997
- 5 After section 26-20
- 6 Section 28-185
- 7 Parts 4-5 and 4-10
- 8 Section 900-12
- Income Tax Assessment Act 1936
- 9 Subsection 6(1AA)
- 10 Subsection 6(1) (at the end of the definition of this Act )
- 11 Paragraph 220AF(1)(c)
- 12 Subsection 220AJ(1)
- 13 Paragraph 220AQ(1)(b)
- 14 Paragraph 220AQ(2)(c)
- 15 At the end of section 221AKA
- 16 Before section 221AZJ
- 17 Subsection 221AZK(2)
- 18 After section 221AZKA
- 19 Subsection 221AZMAA(1)
- 20 Subsection 221AZMAA(1)
- 21 Subsection 221AZMAA(1)
- 22 Subsection 221C(1A)
- 23 Section 221K
- 24 Subsection 221S(2)
- 25 After subsection 221S(2)
- 26 At the end of subsection 221YB(2)
- 27 At the end of subsection 221YB(2)
- 28 At the end of subsection 221YBA(1)
- 29 At the end of subsection 221YBA(1)
- 30 Before section 221YHA
- 31 Paragraph 221YHDD(1)(a)
- 32 After subsection 221YHDD(4)
- 33 After subsection 221YHDD(6)
- 34 Subsection 221YHDD(8)
- 35 Subsection 221YHZB(1)
- 36 After subsection 221YHZC(1)
- 37 Subsection 221YHZD(1B)
- 38 Subsection 221YHZD(1B)
- 39 Paragraph 221YHZQ(1)(b)
- 40 Before subsection 221YL(1)
- 41 After subsection 221YL(2D)
- 42 Subsection 221YP(1)
- 43 Subsection 221YP(2)
- 44 Subsection 221YP(3A)
- 45 Subsection 221ZB(1)
- 46 Before section 221ZM
- 47 Subsection 221ZXB(1)
- 48 After subsection 262A(2)
- 49 After subsection 262A(4)
- 49A Application
- A New Tax System (Goods and Services Tax) Act 1999
- 50 Paragraph 9-20(2)(a)
- 51 Paragraph 9-20(2)(d)
- 52 At the end of section 9-20
- 53 Section 9-39 (at the end of the table)
- 55 Paragraph 111-5(1)(a)
- 56 Paragraph 111-5(1)(a)
- 57 Subsection 111-5(1)
- 58 At the end of subsection 111-5(1)
- 59 Paragraph 111-5(3)(a)
- 60 Paragraph 111-5(3)(b)
- 61 Paragraph 111-10(2)(a)
- 62 Paragraph 111-10(2)(a)
- 63 After section 111-15
- 64 At the end of Part 4-2
- 65 Section 195-1
- 66 Section 195-1 (definition of PAYE earner )
- 67 Section 195-1 (note at the end of the definition of taxable supply )
- 68 Section 195-1
- 69 Section 195-1
- A New Tax System (Goods and Services Tax Administration) Act 1999
- 70 Item 7 of Schedule 1
- 71 Item 7 of Schedule 1
- A New Tax System (Australian Business Number) Act 1999
- 72 Paragraph 38(2)(a)
- 73 Paragraph 38(2)(d)
- 74 At the end of section 38
- 75 Section 41
- 76 Section 41 (definition of PAYE earner )
- 77 Section 41
- 78 Section 41
- Fringe Benefits Tax Assessment Act 1986
- 79 Subsection 136(1) (definition of current employee )
- 80 Subsection 136(1) (definition of current employer )
- 81 Subsection 136(1) (definition of salary or wages )
- 82 Subsection 137(1)
- 83 Subsection 137(2)
- 84 Application
- Taxation Administration Act 1953
- 85 Subsection 8AAB(5) (after table item 17)
- 86 Subsection 8AAJ(1)
- 87 Subsection 8AAJ(4)
- 88 At the end of section 8AAJ
- Schedule 2 Running balance accounts, general interest charge and related matters
- Part 1 Running balance accounts
- Division 1 Amendment of Part IIB of the Taxation Administration Act 1953
- 1 Section 8AAZA (definition of deficit)
- 2 Section 8AAZA
- 3 Section 8AAZA (definition of RBA class)
- 4 Section 8AAZA (definition of RBA deficit)
- 5 Section 8AAZA (definition of RBA deficit debt)
- 6 Section 8AAZA
- 7 Section 8AAZA (definition of special priority credit )
- 8 Subsection 8AAZC(1)
- 9 Subsection 8AAZC(4)
- 10 After subsection 8AAZC(4)
- 11 Subsection 8AAZD(1)
- 12 Section 8AAZE
- 13 Subsection 8AAZF(1)
- 14 Subsection 8AAZF(1)
- 15 Subsection 8AAZF(2)
- 16 Subsection 8AAZH(1)
- 17 Subsection 8AAZH(2) (example)
- 18 Paragraph 8AAZJ(1)(a)
- 19 Paragraph 8AAZJ(1)(b)
- 20 Paragraph 8AAZJ(1)(d)
- 21 Section 8AAZK
- 22 Division 3 of Part IIB
- Division 2 Consequential amendments
- Multiple amendments
- 23 Multiple amendments
- Income Tax Assessment Act 1936
- 24 Subsection 160AN(3)
- 25 Subsection 160AN(4)
- 26 Paragraph 160APYBB(b)
- 27 Subsection 163B(10) (definition of income tax crediting amount )
- 28 Subsection 220AZC(6)
- 29 Subsection 221YHG(5)
- 30 Subsection 221YHZL(6)
- 31 Subsection 221YT(3)
- 32 Subsection 221ZG(3)
- Sales Tax Assessment Act 1992
- 33 Section 56
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 34 Subsection 3(1) (paragraph (a) of the definition of income tax crediting amount )
- 35 Application
- 36 Transitional - existing RBAs
- Part 2 General interest charge
- Crimes (Taxation Offences) Act 1980
- 37 Subsection 3(1) (paragraph (b) of the definition of income tax )
- 38 Subsection 3(1) (paragraph (d) of the definition of income tax )
- 39 Subsection 3(1) (paragraph (g) of the definition of income tax )
- Income Tax Assessment Act 1936
- 40 At the end of section 102UO
- 41 Sections 102UP and 102UQ
- 42 Subsections 163B(5) and (6)
- 43 Subsection 163B(8)
- 46 Section 220AAF
- 47 Section 220AAF (note)
- 48 Section 220AAW
- 49 Paragraph 220AAZF(g)
- 50 At the end of section 221AZM
- 51 At the end of section 221N
- 52 At the end of section 221YDB
- 53 Before subsection 221YHZD(1)
- 54 Paragraph 221YHZD(1) (penalty)
- 55 Subsection 221YHZD(2)
- 56 Subsection 254(2)
- 57 Subsection 255(4)
- 58 Subsection 258(2)
- 59 Subsection 259(2)
- 60 Subsection 265(12)
- 61 Section 271-80 of Schedule 2F
- 62 Section 271-85 of Schedule 2F
- Income Tax Assessment Act 1997
- 63 Paragraph 20-25(2A)(a)
- 64 Paragraph 25-5(1)(c)
- 65 At the end of section 25-5
- Sales Tax Assessment Act 1992
- 66 Section 56
- 67 Subsection 95A(1)
- 68 Subsection 95A(1)
- 69 Subsection 95A(2)
- 70 Subsection 95A(2)
- 71 At the end of subsection 99(1)
- 72 Subsection 99(3)
- 73 Section 100
- 74 At the end of section 100
- Taxation Administration Act 1953
- 75 Subsection 8AAB(4) (before table item 1)
- 76 Subsection 8AAB(4) (at the end of the table)
- 77 Subsection 8AAF(2)
- 78 After section 8AAG
- 79 Subsection 8AAP(4) (table item 3, entry headed 'Topic')
- 80 Subsection 8AAQ(2)
- 81 Paragraph 8AAZD(2)(b)
- 82 Paragraph 8AAZD(2)(c)
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 83 Subsection 3(1) (paragraphs (baa), (ba) and (bb) of the definition of relevant tax )
- 84 Subsection 3(1) (paragraph (caa) of the definition of relevant tax )
- 85 Subparagraph 12A(1)(a)(i)
- 86 Subparagraph 12A(1)(a)(i)
- Taxation Laws Amendment Act (No. 3) 1999
- 87 Items 84 and 85 of Schedule 1
- 88 Items 355, 356 and 357 of Schedule 1
- 89 Subitems 398(3), (4) and (5) of Schedule 1
- 90 Subitem 399(2) of Schedule 1
- 91 Subitem 399(2) of Schedule 1
- 92 Application of amendments
- 93 Transitional - pre-1 July 1999 debts
- Part 3 Fringe benefits tax
- Fringe Benefits Tax Assessment Act 1986
- 94 Subparagraphs 9(2)(c)(i) and (ii)
- 95 Subsection 11(1) (definition of D )
- 96 Subsection 11(2) (definition of D )
- 97 Section 12
- 98 Paragraph 19(1)(b)
- 99 Subparagraph 19(1)(ba)(ii)
- 100 Subparagraph 19(1)(ca)(i)
- 101 Subparagraph 19(1)(ca)(ii)
- 102 Paragraph 19(1)(d)
- 103 Paragraphs 19(2)(a) and (b)
- 104 Paragraph 24(1)(b)
- 105 Subparagraph 24(1)(ba)(ii)
- 106 Paragraph 26(1)(c) (definition of C )
- 107 Paragraph 26(2)(a) (definition of B )
- 108 Paragraph 26(3)(a)
- 109 Paragraph 29(1)(a) (definition of DYT )
- 110 Subsection 29(3A)
- 111 Paragraph 44(1)(b)
- 112 Subparagraph 44(1)(ba)(ii)
- 113 Paragraph 47(6)(aa)
- 114 Paragraph 52(1)(b)
- 115 Subparagraph 52(1)(ba)(ii)
- 116 Subparagraph 61C(3)(b)(i)
- 117 Paragraphs 62(1)(a) and (b)
- 118 Section 68
- 119 Subsection 90(1)
- 120 Section 102
- 121 Sections 103, 104 and 105
- 122 Subdivision B of Division 2 of Part VII
- 123 Subdivision C of Division 2 of Part VII (heading)
- 124 Section 109 (definition of employer's estimate )
- 125 Section 109 (definition of estimated tax )
- 126 Section 109 (definition of GIC period )
- 127 Section 109 (definition of relevant fraction )
- 128 Subsection 110(1)
- 129 Paragraph 110(2)(a)
- 130 Subsection 110(5)
- 131 Subsection 111(1)
- 132 Subsection 111(1)
- 133 Subsection 111(2)
- 134 Subsection 112(1)
- 135 Subsection 112(1)(b)
- 136 Subsection 136(1)
- 137 Subsection 136(1) (definition of standard year of tax )
- 138 Subsection 136(1) (definition of transitional year of tax )
- 139 Subsection 136(1) (definition of year of tax )
- 140 Application of amendments
- Schedule 3
- 1 Subsection 995-1(1)
- 2 Subsection 995-1(1)
- 3 Subsection 995-1(1)
- 4 Subsection 995-1(1)
- 5 Subsection 995-1(1)
- 6 Subsection 995-1(1)
- 7 Subsection 995-1(1)
- 8 Subsection 995-1(1)
- 9 Subsection 995-1(1)
- 10 Subsection 995-1(1)
- 11 Subsection 995-1(1)
- 12 Subsection 995-1(1)
- 13 Subsection 995-1(1)
- 14 Subsection 995-1(1)
- 15 Subsection 995-1(1)
- 16 Subsection 995-1(1)
- 17 Subsection 995-1(1)
- 18 Subsection 995-1(1)
- 19 Subsection 995-1(1)
- 20 Subsection 995-1(1)
- 21 Subsection 995-1(1)
- 22 Subsection 995-1(1)
- 23 Subsection 995-1(1)
- 24 Subsection 995-1(1)
- 25 Subsection 995-1(1)
- 26 Subsection 995-1(1)
- 27 Subsection 995-1(1)
- 28 Subsection 995-1(1)
- 29 Subsection 995-1(1)
- 30 Subsection 995-1(1)
- 31 Subsection 995-1(1)
- 32 Subsection 995-1(1)
- 33 Subsection 995-1(1)
- 34 Subsection 995-1(1)
- 35 Subsection 995-1(1)
- 36 Subsection 995-1(1)
- 37 Subsection 995-1(1)
- 38 Subsection 995-1(1)
- 39 Subsection 995-1(1)
- 40 Subsection 995-1(1)
- 41 Subsection 995-1(1)
- 42 Subsection 995-1(1)
- 43 Subsection 995-1(1)
- 44 Subsection 995-1(1)
- 45 Subsection 995-1(1)
- 46 Subsection 995-1(1)
- 47 Subsection 995-1(1)
- 48 Subsection 995-1(1)
- 49 Subsection 995-1(1)
- 50 Subsection 995-1(1)
- 51 Subsection 995-1(1)
- 52 Subsection 995-1(1)
- 53 Subsection 995-1(1)
- 54 Subsection 995-1(1)
- 55 Subsection 995-1(1)
- 56 Subsection 995-1(1)
- 57 Subsection 995-1(1)
- 58 Subsection 995-1(1)
- 59 Subsection 995-1(1)
- 60 Subsection 995-1(1)
- 61 Subsection 995-1(1)
- 62 Subsection 995-1(1)
- 63 Subsection 995-1(1) (after paragraph (b) of the definition of this Act )
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