Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 91 of 2000 as amended
This compilation was prepared on 16 October 2006
[This Act was amended by Act No. 156 of 2000; No. 101 of 2003; No. 101 of 2006]
Amendments from Act No. 156 of 2000
[Schedule 7
(item 11) amended Schedule 4B (item 2)
Schedule 7 (item 12) amended Schedule 4B (item 7)
Schedule 7 (items 11 and 12) commenced immediately after 1 July 2000]
Amendment from Act No. 101 of 2003
[Schedule 6 (item 4) repealed Schedule 2 (item 8A)
Schedule 6 (item 4) commenced immediately after 1 July 2000]
Amendments from Act No. 101 of 2006
[Schedule
2 (items 14-16) amended subitem 3(1) of Schedule 1
Schedule 2 (item 17) amended subitem 3(2) of Schedule 1
Schedule 2 (items 14-17) commenced on 14 September 2006]
Prepared by the Office of
Legislative Drafting and Publishing,
Attorney-General's Department,
Canberra
Contents
1............ Short title............................................................................................ 5
2............ Definition............................................................................................ 5
3............ Commencement.................................................................................. 5
4............ Schedule(s).......................................................................................... 6
Schedule 1--Administrative penalties 7
Taxation Administration Act 1953 7
Schedule 2--Consequential and miscellaneous amendments 25
Part 1--General 25
A New Tax System (Australian Business Number) Act 1999 25
A New Tax System (Tax Administration) Act 1999 25
Diesel and Alternative Fuels Grants Scheme Act 1999 25
Fringe Benefits Tax Assessment Act 1986 26
Income Tax Assessment Act 1936 27
Income Tax Assessment Act 1997 36
Petroleum Resource Rent Tax Assessment Act 1987 37
Superannuation Contributions Tax (Assessment and Collection) Act 1997 37
Superannuation Guarantee (Administration) Act 1992 38
Taxation Administration Act 1953 39
Taxation (Interest on Overpayments and Early Payments) Act 1983 48
Tobacco Charges Assessment Act 1955 48
Termination Payments Tax (Assessment and Collection) Act 1997 49
Wool Tax (Administration) Act 1964 49
Part 2--Amendments applying to returns etc. for the 2000‑01 year and later years 51
Income Tax Assessment Act 1936 51
Taxation Administration Act 1953 52
Part 3--Amendments applying to tax payable for the 2000‑01 year and later years 58
Income Tax Assessment Act 1936 58
Part 4--FBT amendments commencing on 1 April 2001 59
Fringe Benefits Tax Assessment Act 1986 59
Schedule 3--Pay As You Go (PAYG) withholding system 61
Taxation Administration Act 1953 61
A New Tax System (Tax Administration) Act 1999 63
Schedule 4--Amendment of the Corporations Law consequential on Pay As You Go (PAYG) withholding system 65
Schedule 4A--Income tax deductions for GST‑related expenditure 66
Income Tax Assessment Act 1997 66
Schedule 4B--Diesel Fuel Rebate Scheme 69
Schedule 4C--Access to ABN information 72
Part 1--Amendments 72
A New Tax System (Australian Business Number) Act 1999 72
Part 2--Transitional 76
Schedule 5--Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997 77