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

34   At the end of section 220AAU

Add:

Application

(2) The Commissioner must not exercise his or her power under paragraph (1)(a) on or after 1 July 2000.

Note: For provisions about collection and recovery of amounts on or after 1 July 2000 (including provisions about the extension of time for paying an amount), see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953.