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

43   At the end of section 221ZR

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.