A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 1   Administrative penalties

Taxation Administration Act 1953

4   Application of amendments

 

(1) Subject to this item, the amendments made by this Schedule apply to things done on or after 1 July 2000.

      

(2) For fringe benefits tax, those amendments apply to fringe benefits tax, and to things done, for the year of tax starting on 1 April 2001 and later years.

      

(3) Those amendments do not apply to a return, statement, notice or other document, or a statement made or scheme entered into, in relation to:

(a) for income tax - the 1999-2000 income year or an earlier income year; or

(b) for fringe benefits tax - the year of tax starting on 1 April 2000 or an earlier year of tax; or

(c) for other taxes - the year starting on 1 July 1999 or an earlier year.