A New Tax System (Pay As You Go) Act 1999 (178 of 1999)

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

Insert in Part I:

3AA Schedule 1

(1) Schedule 1 has effect.

Application of interpretation provisions of Income Tax Assessment Act 1997

(2) An expression has the same meaning in Schedule 1 as in theIncome Tax Assessment Act 1997.

(3) Division 950 of theIncome Tax Assessment Act 1997 (which contains rules for interpreting that Act) applies to Schedule 1 to this Act as if the provisions in that Schedule were provisions of that Act.

Application of provisions of Income Tax Assessment Act 1936

(4) Section 264B of theIncome Tax Assessment Act 1936 (about signature or electronic signature for notices etc. given to the Commissioner) applies to Schedule 1 to this Act as if the provisions in that Schedule were provisions of that Act.