Legal database - View: A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Front Matter
1 Short title
2 Definition
3 Commencement
4 Schedule(s)
Schedule 1 Administrative penalties
Taxation Administration Act 1953
1 Section 265-70 in Schedule 1 (link note)
2 Before Division 288 in Schedule 1
3 Transitional
4 Application of amendments
Schedule 2 Consequential and miscellaneous amendments
Part 1 General
A New Tax System (Australian Business Number) Act 1999
1 Section 41 (definition of electronic signature
A New Tax System (Tax Administration) Act 1999
1A At the end of subitem 2(3) of Schedule 2
Diesel and Alternative Fuels Grants Scheme Act 1999
2 Section 5
3 Subsections 27(2), (3), (4), (5) and (9)
4 Sections 28, 29, 30, 31, 32 and 33
5 Subsection 47(5)
6 Subsection 47(5) (note)
7 At the end of subsection 47(5)
Fringe Benefits Tax Assessment Act 1986
8 Subsection 101(4)
9 Before section 114
10 Section 119
11 Subsection 127(3) (penalty)
12 Subsection 132(5) (penalty)
Income Tax Assessment Act 1936
13 Subsection 6(1)
14 Subsection 16(6)
15 At the end of subsection 98A(2)
16 At the end of subsection 102AAZG(1)
17 Subsection 102AAZG(2)
18 At the end of subsection 102AAZG(2)
19 Before section 160ARXA
20 At the end of section 163A
21 At the end of section 163B
22 Subsections 170(6A) and (6B)
23 At the end of section 170AA
24 Section 170B
25 Paragraph 172(1)(b)
26 Subsection 221AZKD(3) (definition of approved form)
27 Paragraph 222AJA(3)(a)
28 Before section 222A
29 Section 226A
30 Paragraph 226Z(b)
31 Section 251A
32 Section 251A
33 Section 251A
34 Subsections 251L(1), (2), (3) and (4)
35 At the end of section 251L
36 After section 251L
37 At the end of subsection 262A(1)
38 After subsection 262A(1C)
39 Subsection 262A(5) (penalty)
40 At the end of section 262A
41 Subsection 263(3) (penalty)
42 At the end of section 462
43 Section 465
44 At the end of section 465
45 At the end of section 615
46 Section 621
47 At the end of section 621
48 At the end of subsection 245-265(1) in Schedule 2C
Income Tax Assessment Act 1997
49 Subsection 121-20(1) (note)
50 At the end of subsection 121-20(1)
51 Subsection 121-20(5) (penalty)
52 Subsection 121-25(4) (note)
53 At the end of subsection 121-25(4)
Petroleum Resource Rent Tax Assessment Act 1987
54 Before section 101
55 Subsection 107(3) (penalty)
56 Section 112 (penalty)
57 Subsection 35A(4)
58 Subsection 38(3) (penalty)
59 Subsection 38(3) (note)
60 At the end of subsection 38(3)
Superannuation Guarantee (Administration) Act 1992
61 Subsection 38(2) (definition of overpaid amount)
62 Subsection 59(2)
63 Sections 60 and 61
64 Subsection 76(3) (penalty)
65 At the end of subsection 79(1)
66 Subsection 79(6)
67 At the end of subsection 79(6)
Taxation Administration Act 1953
68 Subsection 3AA(4)
69 Subsection 8AAB(5) (before table item 1)
70 Subsection 8AAB(5) (table items 17C and 17D)
71 Subsection 8AAB(5) (before table item 19)
72 Subsection 8AAG(5)
73 Before section 8AAI
74 Before section 8AAO
75 Subsection 8AAZLH(2)
76 After subsection 8AAZLH(2)
77 At the end of section 8AAZLH
78 After section 8AAZM
80 Paragraph 14ZU(a)
81 Section 16B
82 Subsection 66(4) (penalty)
83 At the end of subsection 70(4)
84 Subsection 16-25(1) in Schedule 1 (note 2)
85 Subsection 16-25(2) in Schedule 1 (note 2)
86 Subsection 16-85(1) in Schedule 1 (note 3)
87 Subsection 16-140(3) in Schedule 1 (note 2)
88 At the end of section 16-142 in Schedule 1
89 Subsection 16-150(1) in Schedule 1
90 Subsection 16-150(2) in Schedule 1
91 Subsection 16-153(4) in Schedule 1
92 Section 16-175 in Schedule 1 (penalty)
93 Section 16-195 in Schedule 1 (note)
94 Section 16-200 in Schedule 1
95 Subsections 18-40(1) and (2) in Schedule 1
96 Subsection 18-100(1) in Schedule 1 (note)
97 At the end of subsection 18-100(1) in Schedule 1
98 Section 20-80 in Schedule 1 (table item 15)
99 Section 20-80 in Schedule 1 (table item 20)
100 At the end of section 20-80 in Schedule 1
101 At the end of section 45-25 in Schedule 1
102 Paragraph 45-230(3)(b) in Schedule 1
103 Paragraph 45-232(4)(b) in Schedule 1
104 Paragraph 45-233(5)(b) in Schedule 1
105 Paragraph 45-235(4)(b) in Schedule 1
106 Section 45-420 in Schedule 1 (link note)
107 Subsection 250-10(2) in Schedule 1 (table items 95 and 110)
108 Subsection 250-10(2) in Schedule 1 (table item 140)
109 At the end of section 255-10 in Schedule 1
110 Division 288 in Schedule 1 (heading)
111 Section 288-5 in Schedule 1
112 Paragraph 288-10(b) in Schedule 1
113 Section 288-15 in Schedule 1
114 Paragraph 288-20(b) in Schedule 1
115 After section 288-20 in Schedule 1
116 Section 298-5 in Schedule 1
117 At the end of Division 298 in Schedule 1
118 Subsection 353-10(2) in Schedule 1
119 Section 360-180 in Schedule 1 (link note)
120 Section 420-5 in Schedule 1 (note 2)
Taxation (Interest on Overpayments and Early Payments) Act 1983
121 Section 13
Tobacco Charges Assessment Act 1955
122 Before section 29
123 Subsection 41(3) (penalty)
Termination Payments Tax (Assessment and Collection) Act 1997
124 Subsection 26(3) (penalty)
Wool Tax (Administration) Act 1964
125 Before section 61
126 Subsection 89(1) (penalty)
127 At the end of subsection 89(1)
128 Subsection 90(3) (penalty)
129 Transitional - existing RBAs
Part 2 Amendments applying to returns etc. for the 2000-01 year and later years
Income Tax Assessment Act 1936
130 Section 160ARG
131 Subsection 161(1)
132 At the end of subsection 161(1)
133 Subsection 161A(1)
134 Section 161B
135 Section 161C
136 Section 161D
137 Section 161E
138 Section 162
139 Section 163
140 Section 165
141 Section 264B
142 Section 264C
Taxation Administration Act 1953
142A Paragraph 8C(1)(a)
143 Before Part 5-30 in Schedule 1
144 Application of amendments
Part 3 Amendments applying to tax payable for the 2000-01 year and later years
Income Tax Assessment Act 1936
145 Subsection 204(1)
146 Subsection 204(2)
147 Application of amendments
Part 4 FBT amendments commencing on 1 April 2001
Fringe Benefits Tax Assessment Act 1986
148 Section 70
149 Section 70A
150 Section 70B
151 Section 71
152 Subsections 74(6A) and (6B)
153 Section 124B
154 Section 124C
155 Subsection 136(1)
156 Subsection 136(1) (definition of electronic signature)
157 Application of amendments
Schedule 3 Pay As You Go (PAYG) withholding system
Taxation Administration Act 1953
1 At the end of paragraph 12-60(1)(b) in Schedule 1
2 Paragraph 12-190(2)(a) in Schedule 1
3 After subsection 12-190(2) in Schedule 1
4 Subsection 12-190(3) in Schedule 1
5 Paragraph 12-190(3)(a) in Schedule 1
6 After subsection 12-190(3) in Schedule 1
7 Paragraph 12-190(4)(a) in Schedule 1
8 Paragraph 12-190(4)(b) in Schedule 1
8A At the end of subsection 12-190(4) in Schedule 1
9 Subparagraph 12-190(6)(a)(i) in Schedule 1
10 Subsection 15-25(1) in Schedule 1
11 Paragraph 16-155(1)(a) in Schedule 1
12 Paragraph 16-160(1)(a) in Schedule 1
13 After section 16-165 in Schedule 1
14 Subsection 16-170(3) in Schedule 1
15 Section 16-175 in Schedule 1
16 After section 16-175 in Schedule 1
A New Tax System (Tax Administration) Act 1999
17 Items 26 and 27 of Schedule 18
18 Application
Schedule 4 Amendment of the Corporations Law consequential on Pay As You Go (PAYG) withholding system
1 Subsection 443BA(2) (at the end of the definition of remittance provision)
2 Subsection 459E(5)
3 Subsection 588F(2) (at the end of the definition of remittance provision)
4 At the end of subsection 588FGA(1)
Schedule 4A Income tax deductions for GST-related expenditure
Income Tax Assessment Act 1997
1 Subsection 25-80(1)
2 Paragraph 25-80(1)(a)
3 Paragraph 25-80(1)(c)
4 Paragraph 25-80(1)(d)
5 Paragraph 25-80(1)(d)
6 Paragraph 25-80(1)(e)
7 At the end of subsection 25-80(1)
8 Subsection 25-80(2)
9 At the end of section 25-80
10 At the end of section 42-15 (after the notes)
11 Subsection 42-168(1)
12 Paragraph 42-168(1)(a)
13 At the end of subsection 42-168(1)
14 After subsection 42-168(1)
15 Subsection 42-168(2)
16 At the end of section 42-170
Schedule 4B Diesel Fuel Rebate Scheme
Customs Act 1901
1 Subsection 164(5A)
2 After subsection 164(5AA)
3 Subsection 164(5AA)
4 At the end of paragraph 164(5AA)(b)
5 After subsection 164(5AB)
6 Subsection 78A(5A)
7 After subsection 78A(5AA)
8 Subsection 78A(5AA)
9 At the end of paragraph 78A(5AA)(b)
10 After subsection 78A(5AB)
Schedule 4C Access to ABN information
Part 1 Amendments
A New Tax System (Australian Business Number) Act 1999
1 Subsection 3(3) (note)
2 Section 26
3 At the end of section 27
4 After Division 10
5 At the end of paragraph 30(3)(c)
6 At the end of paragraph 30(3)(d)
7 Subsection 30(4)
8 Section 41 (at the end of the definition of official employment)
Part 2 Transitional
9 Regulations
Schedule 5 Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
1 Subsection 995-1(1) (definition of approved form)
1A Subsection 995-1(1) (after paragraph (d) of the definition of BAS provisions
2 Subsection 995-1(1)
3 Subsection 995-1(1)
4 Subsection 995-1(1) (definition of electronic signature)
5 Subsection 995-1(1)
6 Subsection 995-1(1)
6A Subsection 995-1(1)
7 Subsection 995-1(1)
8 Subsection 995-1(1) (definition of PAYE earner)
9 Subsection 995-1(1) (definition of PAYE earnings)
10 Subsection 995-1(1)
10A Subsection 995-1(1) (paragraphs (b) and (c) of the definition of recognised tax adviser)
11 Subsection 995-1(1)
12 Subsection 995-1(1)
13 Subsection 995-1(1)
14 Subsection 995-1(1) (definition of tax audit)
15 Subsection 995-1(1)
16 Subsection 995-1(1)

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