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
38 At the end of section 221YHN
Add:
Application
(3) This section applies or has effect as follows:
(a) subsection (1), to the extent of its operation apart from paragraph (1)(b), does not apply in relation to an amount that becomes due and payable on or after 1 July 2000;
(b) an averment must not be made because of the operation of subsection (2) on or after 1 July 2000.
Note: For provisions about collection and recovery of amounts payable under this Division 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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