A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 2 Collection and recovery rules
Part 3 Saving provisions
134 Deceased estates
Despite its repeal, a provision listed in the table continues to have effect in relation to a person who dies before 1 July 2000.
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Person who dies before 1 July 2000 |
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Item |
Act |
Provision |
|
1 |
Fringe Benefits Tax Assessment Act 1986 |
section 97 or 98 |
|
2 |
Petroleum Resource Rent Tax Assessment Act 1987 |
section 89 or 90 |
|
3 |
Sales Tax Assessment Act 1992 |
section 72 or 73 |
|
4 |
Superannuation Guarantee (Administration) Act 1992 |
section 54 or 55 |
|
5 |
Tobacco Charges Assessment Act 1955 |
section 28 |
|
6 |
Wool Tax (Administration) Act 1964 |
section 49, 50 or 51 |
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