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
39 After subsection 221YHZD(1AA)
Insert:
Application
(1AAA) The Commissioner must not exercise his or her power under subsection (1AA) 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 variation of the time for paying an amount), see Part 4-15 in Schedule 1 to the Taxation Administration Act 1953.
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