Commonwealth Consolidated Acts

A NEW TAX SYSTEM (TAX ADMINISTRATION) ACT (NO. 2) 2000 - NOTES

Act 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[Schedule 6 (item 4) repealed Schedule 2 (item 8A)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

2 Definition

3 Commencement

4 Schedule(s)

Schedule 1--Administrative penalties

Taxation Administration Act 1953

Schedule 2--Consequential and miscellaneous amendments

Part 1--General

A New Tax System (Australian Business Number) Act 1999

A New Tax System (Tax Administration) Act 1999

Diesel and Alternative Fuels Grants Scheme Act 1999

Fringe Benefits Tax Assessment Act 1986

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Petroleum Resource Rent Tax Assessment Act 1987

Superannuation Contributions Tax (Assessment and Collection) Act 1997

Superannuation Guarantee (Administration) Act 1992

Taxation Administration Act 1953

Taxation (Interest on Overpayments and Early Payments) Act 1983

Tobacco Charges Assessment Act 1955

Termination Payments Tax (Assessment and Collection) Act 1997

Wool Tax (Administration) Act 1964

Part 2--Amendments applying to returns etc. for the 2000-01 year and later years

Income Tax Assessment Act 1936

Taxation Administration Act 1953

Part 3--Amendments applying to tax payable for the 2000-01 year and later years

Income Tax Assessment Act 1936

Part 4--FBT amendments commencing on 1 April 2001

Fringe Benefits Tax Assessment Act 1986

Schedule 3--Pay As You Go (PAYG) withholding system

Taxation Administration Act 1953

A New Tax System (Tax Administration) Act 1999

Schedule 4--Amendment of the Corporations Law consequential on Pay As You Go (PAYG) withholding system

Schedule 4A--Income tax deductions for GST-related expenditure

Income Tax Assessment Act 1997

Schedule 4B--Diesel Fuel Rebate Scheme

Customs Act 1901

Excise Act 1901

Schedule 4C--Access to ABN information

Part 1--Amendments

A New Tax System (Australian Business Number) Act 1999

Part 2--Transitional

Schedule 5--Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

[Assented to 30 June 2000 ]

The Parliament of Australia enacts: