Commonwealth Consolidated Acts

A NEW TAX SYSTEM (PAY AS YOU GO) ACT 1999 - NOTES

Act 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]

2 Commencement [see Note 1]

3 Schedule(s)

Schedule 1--Pay as you go (PAYG) system of collecting income tax and other liabilities

Part 1--Amendment of the Taxation Administration Act 1953 

Part 2--Consequential amendment of Acts 

Income Tax Assessment Act 1997

Income Tax Assessment Act 1936

A New Tax System (Goods and Services Tax) Act 1999

A New Tax System (Goods and Services Tax Administration) Act 1999

A New Tax System (Australian Business Number) Act 1999

Fringe Benefits Tax Assessment Act 1986

Taxation Administration Act 1953

Schedule 2--Running balance accounts, general interest charge and related matters

Part 1--Running balance accounts

Division 1--Amendment of Part IIB of the Taxation Administration Act 1953

Division 2--Consequential amendments

Income Tax Assessment Act 1936

Sales Tax Assessment Act 1992

Taxation (Interest on Overpayments and Early Payments) Act 1983

Division 3--Application and transitional

Part 2--General interest charge

Crimes (Taxation Offences) Act 1980

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997

Sales Tax Assessment Act 1992

Taxation Administration Act 1953

Taxation (Interest on Overpayments and Early Payments) Act 1983

Taxation Laws Amendment Act (No. 3) 1999

Part 3--Fringe benefits tax

Fringe Benefits Tax Assessment Act 1986

Schedule 3--Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

Notes