A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 2 Collection and recovery rules
Part 3 Saving provisions
131 Time for payment etc. of a tax-related liability
Despite the repeal of a provision listed in the table, anything done under that provision before 1 July 2000 continues to have effect on and after that day as if the provision had not been repealed.
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Time for payment etc. of a tax-related liability |
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Item |
Act |
Provision |
|
1 |
Fringe Benefits Tax Assessment Act 1986 |
section 91 or 92 |
|
2 |
Petroleum Resource Rent Tax Assessment Act 1987 |
section 83 or 84 |
|
3 |
Sales Tax Assessment Act 1992 |
section 65 or 66 |
|
4 |
Superannuation Guarantee (Administration) Act 1992 |
section 48 |
|
5 |
Taxation Administration Act 1953 |
section 45-85 in Schedule 1 |
|
6 |
Tobacco Charges Assessment Act 1955 |
subsection 17(2) or (3) or section 23 |
|
7 |
Wool Tax (Administration) Act 1964 |
section 37 |
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