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

36   At the end of section 220AY

Add:

Application

(8) This section applies or has effect as follows:

(a) subsections (2), (3) and (4) do not apply in relation to a recoverable amount that becomes due and payable on or after 1 July 2000;

(b) an averment must not be made because of subsection (6) on or after 1 July 2000;

(c) a certificate must not be made under subsection (7) on or after 1 July 2000.

Note: For provisions about collection and recovery of recoverable amounts and other amounts on or after 1 July 2000, see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953.


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