A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 2 Collection and recovery rules
Part 2 Consequential amendment of Acts
Income Tax Assessment Act 1936
31 At the end of section 220
Add:
Application
(9) This section does not apply in relation to a person who dies on or after 1 July 2000.
Note: For provisions about collection and recovery of tax and other amounts on or after 1 July 2000 (including provisions about the estate of a deceased taxpayer), see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953.
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