House of Representatives
A New Tax System (Tax Administration) Bill (No. 2) 2000
Explanatory Memorandum
(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)Index
Schedule 1: Administrative penalties
| Bill reference | Paragraph no. |
|---|---|
| Items 1 to 6 and 8 | 1.30 |
| Item 2, item 1 in section 284-80 | 1.52 |
| Item 2, item 1 in subsection 284-90(1) | 1.61 |
| Item 2, item 2 in section 284-80 | 1.52 |
| Item 2, items 2, 4 and 6 of section 284-80 | 1.54 |
| Item 2, item 2 in subsection 284-90(1) | 1.63 |
| Item 2, item 3 in section 284-80 | 1.52 |
| Item 2, item 3 in subsection 284-90(1) | 1.66, 1.89 |
| Item 2, item 4 in section 284-80 | 1.52 |
| Item 2, item 4 in subsection 284-90(1) | 1.80, 1.82 |
| Item 2, items 4 to 6 of subsection 284-90(1) | 1.21 |
| Item 2, item 5 in section 284-80 | 1.52 |
| Item 2, items 5 and 6 in subsection 284-90(1) | 1.84 |
| Item 2, item 6 in section 284-80. | 1.52 |
| Item 2, item 7 in subsection 284-90(1) | 1.87 |
| Item 2, item 8 in subsection 284-90(1) | 1.88 |
| Item 2, paragraph 284-75(1)(b) | 1.42 |
| Item 2, paragraph 284-75(2)(b) | 1.44, 1.45 |
| Item 2, paragraph 284-145(2)(a) | 1.96 |
| Item 2, paragraph 284-145(2)(b) | 1.97 |
| Item 2, paragraph 284-160(a) | 1.103 |
| Item 2, paragraph 284-160(b) | 1.104 |
| Item 2, paragraphs 284-220(1)(a) and (2)(a) | 1.115 |
| Item 2, paragraph 284-220(1)(b) | 1.117 |
| Item 2, paragraphs 284-220(1)(c) and 284-220(2)(b) | 1.119 |
| Item 2, paragraph 284-220(1)(d) | 1.120 |
| Item 2, paragraph 284-220(1)(e) | 1.121 |
| Item 2, paragraphs 284-225(1)(a) and (b) | 1.124 |
| Item 2, paragraph 284-225(1)(c) | 1.125 |
| Item 2, paragraph 284-225(2)(a) | 1.129 |
| Item 2, paragraph 284-225(2)(b) | 1.130 |
| Item 2, paragraph 284-225(3)(a) | 1.132 |
| Item 2, paragraph 284-225(3)(b) | 1.132 |
| Item 2, section 284-15 | 1.20 |
| Item 2, section 284-20 | 1.40 |
| Item 2, section 284-25 | 1.31 |
| Item 2, section 284-30 | 1.32 |
| Item 2, section 284-35 | 1.34 |
| Item 2, section 284-90 | 1.57, 1.58 |
| Item 2, section 284-160 | 1.21 |
| Item 2, section 284-220 | 1.113 |
| Item 2, section 284-225 | 1.123 |
| Item 2, subsection 284-15(1) | 1.22 |
| Item 2, subsection 284-15(2) | 1.30 |
| Item 2, subsection 284-15(3) | 1.24 |
| Item 2, subsection 284-75(1) | 1.36 |
| Item 2, subsection 284-75(2) | 1.21, 1.36 |
| Item 2, subsection 284-75(3) | 1.36, 1.47 |
| Item 2, subsection 284-75(4) | 1.36, 1.50 |
| Item 2, subsection 284-90(1) | 1.30 |
| Item 2, subsection 284-90(2) | 1.59 |
| Item 2, subparagraph 284-145(1)(b)(i) | 1.94 |
| Item 2, subparagraph 284-145(1)(b)(ii) | 1.95 |
| Item 2, subsection 284-145(3) | 1.99 |
| Item 2, subsection 284-150(1) | 1.100 |
| Item 2, subsection 284-150(2) | 1.101 |
| Item 2, subsection 284-215(1) | 1.108 |
| Item 2, subsection 284-215(2) | 1.110 |
| Item 2, subsection 284-215(3) | 1.51 |
| Item 2, subsection 284-225(2) | 1.89 |
| Item 2, subsection 284-225(4) | 1.134 |
| Item 2, subsection 284-225(5) | 1.137 |
| Item 2, subsection 286-75(1) | 1.146 |
| Item 2, subsection 286-75(2) | 1.147 |
| Item 2, subsection 286-80(2) | 1.149, 1.154 |
| Item 2, subsection 286-80(3) | 1.151, 1.152, 1.154 |
| Item 2, subsection 286-80(4) | 1.151, 1.153 |
| Item 2, subsection 286-80(6) | 1.150 |
| Item 3 | 1.122 |
Schedule 2: Consequential and miscellaneous amendments
| Bill reference | Paragraph no. |
|---|---|
| Items 8, 24 and 143, section 388-85 | 3.47 |
| Item 10, section 119 of the FBTAA 1986 | 2.11 |
| Item 15, subsection 98A(2) | 3.57 |
| Item 23, section 170AA | 1.183 |
| Item 25, paragraph 172(1)(b) | 3.57 |
| Item 27, paragraph 222AJA(3)(a) | 3.59 |
| Item 29 | 1.138 |
| Item 30, paragraph 226Z(b) | 1.131 |
| Items 31, 32 and 35, subsection 251L(7) | 2.10 |
| Item 33, section 251A | 2.6 |
| Item 34, subsection 251L(1) | 2.7, 2.16 |
| Item 35, subsection 251L(6) of the ITAA 1936 | 2.11 |
| Item 35, subsection 251L(8) | 2.8 |
| Item 35, subsection 251L(9) | 2.14 |
| Item 35, subsection 251L(10) | 2.16 |
| Item 36, section 251LA | 2.13 |
| Item 72, subsection 8AAG(5) | 3.62 |
| Item 76, subsection 8AAZLH(2A) | 2.19 |
| Item 81, section 16B | 3.52 |
| Item 88, subsection 16-142(2) | 3.64 |
| Items 98 to 100, section 20-80 | 3.68 |
| Items 102 to 105, paragraphs 45-230(3)(b), 45-232(4)(b), 45-233(5)(b) and 45-235(4)(b) | 3.71 |
| Item 115, section 288-25 | 1.177 |
| Item 115, section 288-30 | 1.172, 1.177 |
| Item 115, section 288-35 | 1.177 |
| Item 117, section 298-30 in Schedule 1 of the TAA 1953 | 1.143 |
| Item 117, subsection 298-30(3) in Schedule 1 of the TAA 1953 | 1.144 |
| Item 118, subsection 353-10(2) | 3.45 |
| Item 121, section 13 | 3.57 |
| Item 129 | 3.74 |
| Item 132 | 1.166 |
| Item 138, paragraph 162(b) | 1.164 |
| Item 143, section 388-50 | 1.162 |
| Item 143, section 388-60 | 1.170 |
| Item 143, section 388-70 | 1.173 |
| Item 143, section 388-75 | 1.175 |
| Item 143, subsection 388-50(2) | 1.163 |
| Item 143, subsection 388-55(1) | 1.166, 1.186 |
| Item 143, subsection 388-55(2) | 1.167 |
| Item 143, subsections 388-65(1) and (2) | 1.171 |
| Item 143, subsections 388-65(3) and (4) | 1.172 |
| Item 143, subsection 388-75(4) | 1.176 |
| Item 145, paragraph 204(1)(a) | 1.182 |
| Item 145, paragraph 204(1)(b) | 1.183 |
| Items 145 to 147, section 204 | 1.181 |
Schedule 3: PAYG withholding system
| Bill reference | Paragraph no. |
|---|---|
| Item 1, subsection 12-60(1) | 3.5, 3.21 |
| Items 3, 6 and 7, section 12-190 | 3.5 |
| Item 6, subsection 12-190(3A) | 3.24 |
| Item 7, paragraph 12-190(4)(a) | 3.27 |
| Item 10, subsection 15-25(1) | 3.5 |
| Items 11 and 12, paragraphs 16-155(1)(a) and 16-160(1)(a) | 3.36 |
| Items 11 to 15, section 16-167 | 3.5 |
| Item 16, section 16-180 | 3.5 |
| Items 17 and 18 | 3.42 |
Schedule 4: Amendment of the Corporations Law consequential on (PAYG) withholding system
| Bill reference | Paragraph no. |
|---|---|
| Items 1 to 4 | 3.46 |
Schedule 5: Consequential amendment of Chapter 6 (the Dictionary) of the ITAA 1997
| Bill reference | Paragraph no. |
|---|---|
| Item 4 | 1.175 |
| Item 6 and 7 | 3.64 |
| Item 14 | 1.128 |
| Item 16 | 1.176 |