A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 2   Collection and recovery rules

Part 3   Saving provisions

136   Right of contribution if entities are jointly liable

Despite its repeal, a provision listed in the table continues to have effect in relation to a liability that arose before 1 July 2000.

Tax-related liability that became due and payable before 1 July 2000

Item

Act

Provision

1

Fringe Benefits Tax Assessment Act 1986

section 131

2

Petroleum Resource Rent Tax Assessment Act 1987

section 111

3

Sales Tax Assessment Act 1992

section 71

4

Superannuation Guarantee (Administration) Act 1992

section 78

5

Wool Tax (Administration) Act 1964

section 53


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