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under that provision before 1 July 2000 continues to have effect on and after that day as if the provision had not been repealed.

Time for payment etc. of a tax-related liability

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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