Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 178 of 1999 as amended
This compilation was prepared on 8 October 2010
taking into account amendments up to Act No. 75 of 2010
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may
be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and
Publishing,
Attorney‑General's Department, Canberra
Contents
1............ Short title [see Note 1] ....................................................................... 1
2............ Commencement [see Note 1] .............................................................. 1
3............ Schedule(s) .......................................................................................... 1
Schedule 1--Pay as you go (PAYG) system of collecting income tax and other liabilities 2
Part 1--Amendment of the Taxation Administration Act 1953 2
Part 2--Consequential amendment of Acts 115
Income Tax Assessment Act 1997 115
Income Tax Assessment Act 1936 118
A New Tax System (Goods and Services Tax) Act 1999 126
A New Tax System (Goods and Services Tax Administration) Act 1999 131
A New Tax System (Australian Business Number) Act 1999 131
Fringe Benefits Tax Assessment Act 1986 133
Taxation Administration Act 1953 134
Schedule 2--Running balance accounts, general interest charge and related matters 136
Part 1--Running balance accounts 136
Division 1--Amendment of Part IIB of the Taxation Administration Act 1953 136
Division 2--Consequential amendments 143
Income Tax Assessment Act 1936 143
Sales Tax Assessment Act 1992 144
Taxation (Interest on Overpayments and Early Payments) Act 1983 144
Division 3--Application and transitional 144
Part 2--General interest charge 145
Crimes (Taxation Offences) Act 1980 145
Income Tax Assessment Act 1936 145
Income Tax Assessment Act 1997 149
Sales Tax Assessment Act 1992 150
Taxation Administration Act 1953 151
Taxation (Interest on Overpayments and Early Payments) Act 1983 152
Taxation Laws Amendment Act (No. 3) 1999 153
Part 3--Fringe benefits tax 155
Fringe Benefits Tax Assessment Act 1986 155
Schedule 3--Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997 164
Notes 177
Notes to
the
A New Tax System (Pay As You Go) Act 1999 Note 1 The A New Tax System (Pay As You Go) Act 1999 as shown
in this compilation comprises Act No. 178, 1999 amended as indicated in
the Tables below. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
178, 1999 |
22 Dec 1999 |
See s. 2 |
|
|
|
179, 1999 |
22 Dec 1999 |
Schedule 10 (items 19-21): (a) |
-- |
|
|
44, 2000 |
3 May 2000 |
Schedule 4 (items 2, 3): (b) |
-- |
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (item 40): (c) |
-- |
|
|
101, 2003 |
14 Oct 2003 |
Schedule 6 (item 3): (d) |
-- |
|
|
Tax Laws Amendment (2004 Measures No. 7) Act 2005 |
41, 2005 |
1 Apr 2005 |
Schedule 10 (item 244): (e) |
-- |
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 1): 29 June 2010 |
-- |
(a) Subsection 2(1) of the A New Tax System (Tax Administration) Act 1999 provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.
Section 1 of the A New Tax System (Pay As You Go) Act 1999 commenced on 22 December 1999.
(b) Subsection 2(1) of the A New Tax System (Tax Administration) Act (No. 1) 2000 provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.
Section 1 of the A New Tax System (Tax Administration) Act 1999 commenced on 22 December 1999.
(c) Subsection 2(1) (item 44) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Commencement information |
||
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
44. Schedule 12, item 40 |
Immediately after the time specified in the A New Tax System (Pay As You Go) Act 1999 for the commencement of item 62 of Schedule 2 to that Act |
22 December 1999 |
(d) Subsection 2(1) (item 10) of the Taxation Laws Amendment Act (No. 3) 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
10. Schedule 6, item 3 |
Immediately after the time specified in the A New Tax System (Pay As You Go) Act 1999 for the commencement of items 44 and 45 of Schedule 2 to that Act |
22 December 1999 |
(e) Subsection 2(1) (item 6) of the Tax Laws Amendment (2004 Measures No. 7) Act 2005 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
6. Schedule 10, item 244 |
Immediately after the commencement of Schedule 2 to the A New Tax System (Pay As You Go) Act 1999. |
22 December 1999 |
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
|
|
Provision affected |
How affected |
|
S. 2....................................... |
am. No. 179, 1999 |
|
S. 4....................................... |
rep. No. 75, 2010 |
|
Schedule 1 |
|
|
Item 3.................................... |
am. No. 179, 1999; No. 44, 2000 |
|
Item 49A............................... |
ad. No. 179, 1999 |
|
Schedule 2 |
|
|
Items 44, 45.......................... |
rep. No. 101, 2003 |
|
Item 62.................................. |
am. No. 57, 2002 |
|
Item 85.................................. |
rs. No. 41, 2005 |