A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 2 Collection and recovery rules
Part 3 Saving provisions
130 Recovery of a tax-related liability that is due and payable
Despite its repeal, a provision listed in the table continues to have effect in relation to an amount that became due and payable before 1 July 2000.
Tax-related liability that became due and payable before 1 July 2000 |
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Item |
Act |
Provision |
1 |
Fringe Benefits Tax Assessment Act 1986 |
section 94 |
2 |
Petroleum Resource Rent Tax Assessment Act 1987 |
section 86 |
3 |
Sales Tax Assessment Act 1992 |
section 69 |
4 |
Superannuation Contributions Tax (Assessment and Collection) Act 1997 |
section 26 or 27 |
5 |
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 |
section 22 or 23 |
6 |
Superannuation Guarantee (Administration) Act 1992 |
section 50 |
7 |
Termination Payments Tax (Assessment and Collection) Act 1997 |
section 17 or 18 |
8 |
Taxation Administration Act 1953 |
subsection 8AAV(1) or (2) |
9 |
Tobacco Charges Assessment Act 1955 |
section 21 |
10 |
Wool Tax (Administration) Act 1964 |
section 44 |
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