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Taxation Laws Amendment Act (No. 3) 1999 (11 of 1999)
- Front Matter
- 1 Short title
- 2 Commencement
- 3 Schedule(s)
- Schedule 1 Running balance accounts, general interest charge and related matters
- Part 1 Amendments
- Fringe Benefits Tax Assessment Act 1986
- 1 Section 93
- 2 Subsection 94(2)
- 3 Subsection 95(2)
- 4 Subsection 104(1)
- 5 Subsection 104(2)
- 6 Section 109
- 7 Section 109 (definition of penalty period)
- 8 Subsection 112(4)
- 9 After subsection 112(4)
- 10 Subsections 112(6) and (7)
- 11 Subsection 136(1)
- Income Tax Assessment Act 1936
- 12 Subsection 6(1) (paragraph (ab) of the definition of assessment)
- 13 Subsection 6(1)
- 14 Subsection 6(1)
- 15 Subsection 6(1)
- 16 Section 102AAB (definition of basic statutory interest rate)
- 17 Paragraph 102AAM(5)(b)
- 18 Subsection 102AAM(14)
- 19 Subsection 128C(1)
- 20 Subsection 128C(3)
- 21 Subsection 128C(4)
- 22 Subsection 128C(4AA)
- 23 Paragraph 128C(4AA)(a)
- 24 Subsection 128C(4AA)
- 25 Subsection 128C(4A)
- 26 Subsection 128C(5)
- 27 Subsection 128TE(5)
- 28 Section 159GDA
- 29 Subsection 159GZZZZH(4)
- 30 Subsection 160AN(1)
- 31 Subsection 160AN(2)
- 32 Subsection 160AN(3)
- 33 Subsection 160AN(4)
- 34 Paragraph 160APAAA(3)(b)
- 35 Subparagraph 160APYA(b)(ii)
- 36 Paragraph 160APYBB(b)
- 37 At the end of section 160ARU
- 38 At the end of section 160ARUA
- 39 At the end of section 160ARV
- 40 Subsection 160ARW(1)
- 41 Subsection 160ARW(2)
- 42 At the end of section 160ARW
- 43 At the end of subsection 163A(3)
- 44 Subsection 163A(8)
- 45 After section 163A
- 46 Subsection 163B(1)
- 47 At the end of subsection 163B(1)
- 48 After subsection 163B(1)
- 49 Subsection 163B(4)
- 50 Subsection 163B(7)
- 51 Subsection 163B(8)
- 52 Subsection 163B(10) (definition of income tax crediting amount)
- 53 Section 163C
- 54 Subsections 170AA(1) and (1A)
- 55 Paragraph 170AA(3)(a)
- 56 Paragraph 170AA(3)(b)
- 57 Subsection 170AA(3)
- 58 Subsection 170AA(3)
- 59 Subsection 170AA(4)
- 60 Subsection 170AA(4)
- 61 Paragraph 170AA(4)(a)
- 62 Subparagraph 170AA(4)(a)(ii)
- 63 Paragraph 170AA(4)(a)
- 64 Paragraph 170AA(4)(b)
- 65 At the end of subsection 170AA(4)
- 66 Subsection 170AA(5)
- 67 Subsection 170AA(8)
- 68 Subsections 170AA(9) to (13)
- 69 Subsection 172(1)
- 70 Subsection 172(2)
- 71 At the end of subsection 172(2)
- 72 At the end of section 204
- 73 Sections 207 and 207A
- 74 Subsection 208(2)
- 75 At the end of subsection 208(2)
- 76 Section 208B
- 77 Subsection 209(2)
- 78 At the end of subsection 209(2)
- 79 Subsection 214(2)
- 80 At the end of subsection 214(2)
- 81 Subsection 214A(1)
- 82 Paragraph 214A(2)(a)
- 83 Paragraphs 214A(2)(b) and (c)
- 86 Subsection 214A(2)
- 87 Subsections 214A(3) to (8)
- 88 Subsection 215(6) (paragraphs (a) and (b) of the definition of tax)
- 89 At the end of subsection 215(6)
- 90 Subsection 216(3)
- 91 At the end of subsection 216(3)
- 92 Subsection 218(6B) (paragraph (a) of the definition of tax)
- 93 Subsection 218(6B) (after paragraph (a) of the definition of tax)
- 94 Subsection 218(6B) (paragraph (ba) of the definition of tax)
- 95 Subsection 218(6B) (subparagraph (c)(ii) of the definition of tax)
- 96 Subsection 218(6B) (after subparagraph (c)(ii) of the definition of tax)
- 97 Subsection 218(6B) (subparagraph (c)(iv) of the definition of tax)
- 98 Subsection 218(6B) (at the end of the definition of tax)
- 99 Subsection 220(5)
- 100 At the end of subsection 220(5)
- 101 Subsections 220AAE(2) and (3)
- 102 Section 220AAF
- 103 At the end of section 220AAF
- 104 After section 220AAG
- 105 Subsection 220AAM(1)
- 106 After subsection 220AAM(1)
- 107 Subsections 220AAM(2) and (3)
- 108 After section 220AAO
- 109 Subsection 220AAR(1)
- 110 After subsection 220AAR(1)
- 111 Subsections 220AAR(2) and (3)
- 112 After section 220AAT
- 113 Section 220AAV
- 114 Section 220AAW
- 115 Sections 220AAX and 220AAY
- 116 Subsections 220AAZA(8) and (9)
- 117 At the end of section 220AJ
- 118 Section 220AS
- 119 At the end of section 220AS
- 120 Section 220AU
- 121 Section 220AV
- 122 Subsection 220AY(8)
- 123 Subsection 220AZC(1)
- 124 Subsections 220AZC(2) to (5)
- 125 Subsection 220AZC(6)
- 126 Subsections 220AZC(8) and (9)
- 127 At the end of subsection 221AZK(2)
- 128 Subsection 221AZK(5)
- 129 Section 221AZM
- 130 At the end of Subdivision B of Division 1C of Part VI
- 131 Subsection 221AZP(1)
- 132 At the end of subsection 221AZP(1)
- 133 Subsection 221AZP(2)
- 134 Subsection 221AZP(3)
- 135 Paragraph 221AZP(3)(a)
- 136 Paragraph 221AZP(3)(b)
- 137 Subsection 221AZP(4)
- 138 Subsection 221AZP(5)
- 139 Subsection 221AZP(5)
- 140 Section 221EAA
- 141 At the end of section 221EAA
- 142 After subsection 221F(5J)
- 143 At the end of subsection 221F(15)
- 144 Subsection 221H(2)
- 145 Subsection 221H(3)
- 146 Subsections 221H(4) and (4A)
- 147 Subsection 221H(10)
- 148 Section 221N
- 149 Section 221NA
- 150 Subsection 221R(1A)
- 151 Subsection 221YA(1)
- 152 Subsection 221YA(1) (definition of penalty period)
- 153 Subsection 221YA(2)
- 154 Paragraph 221YAB(1)(a) (definition of Credited amounts)
- 155 Subsection 221YAB(1) (definition of PAYE deductions)
- 156 Paragraph 221YBA(6)(g)
- 157 Paragraph 221YBA(6)(h)
- 158 At the end of subsection 221YBA(6)
- 159 Paragraph 221YCA(2)(e)
- 160 Subparagraph 221YCA(3)(c)(ii)
- 161 At the end of section 221YD
- 162 Subsection 221YDA(2AC)
- 163 Subsection 221YDA(2A)
- 164 At the end of subsection 221YDA(2A)
- 165 Subsection 221YDB(1)
- 166 At the end of subsection 221YDB(1)
- 167 Subsection 221YDB(1AAA)
- 168 At the end of subsection 221YDB(1AAA)
- 169 After subsection 221YDB(1AAA)
- 170 Subsection 221YDB(1AA)
- 171 At the end of subsection 221YDB(1AA)
- 172 Subsection 221YDB(1ABA)
- 173 At the end of subsection 221YDB(1ABA)
- 174 Subsection 221YDB(1AB)
- 175 Subsections 221YDB(1B) to (4)
- 176 Section 221YE
- 177 Paragraph 221YG(2)(b)
- 178 Paragraph 221YHAAE(4)(a)
- 179 At the end of subsection 221YHAAE(4)
- 180 After subsection 221YHDC(9)
- 181 Subsection 221YHG(1)
- 182 Subsections 221YHG(2) to (4A)
- 183 Subsection 221YHG(5)
- 184 Subsections 221YHG(6A) and (7)
- 185 Section 221YHH
- 186 At the end of section 221YHH
- 187 Subsection 221YHL(1)
- 188 Subsection 221YHL(2)
- 189 Section 221YHLA
- 190 Subsection 221YHN(4)
- 191 At the end of subsection 221YHZC(1)
- 192 At the end of subsection 221YHZC(1A)
- 193 At the end of subsection 221YHZC(1A)
- 194 After subsection 221YHZC(1A)
- 195 Subsections 221YHZC(3) and (4)
- 196 At the end of section 221YHZC
- 197 After section 221YHZC
- 198 Subsection 221YHZD(1)
- 199 At the end of subsection 221YHZD(1)
- 200 Subsection 221YHZD(1A) (penalty)
- 201 Subsection 221YHZD(2)
- 202 Subsection 221YHZE(1)
- 203 Subsection 221YHZE(2)
- 204 Section 221YHZF
- 205 Subsections 221YHZJ(3) and (4)
- 206 Subsection 221YHZL(1)
- 207 Subsections 221YHZL(2) to (5)
- 208 Subsection 221YHZL(6)
- 209 Subsection 221YHZL(8)
- 210 Section 221YHZLA
- 211 After subsection 221YN(1)
- 212 Subsection 221YN(2)
- 213 After subsection 221YN(2B)
- 214 Subsections 221YN(4) to (7)
- 215 Paragraph 221YQ(1)(b)
- 216 Subsection 221YQ(4)
- 217 Paragraphs 221YQ(4)(a) and (b)
- 218 Subsection 221YT(1)
- 219 Subsection 221YT(2)
- 220 Subsection 221YT(3)
- 221 At the end of subsection 221ZB(2)
- 222 After subsection 221ZC(1)
- 223 Subsection 221ZC(2)
- 224 After subsection 221ZC(2B)
- 225 Subsections 221ZC(4) and (5)
- 226 Subsection 221ZD(1)
- 227 Subsections 221ZD(2) and (3)
- 228 Section 221ZDA
- 229 Subsection 221ZG(1)
- 230 Subsection 221ZG(2)
- 231 Subsection 221ZG(3)
- 232 Paragraph 221ZN(1)(d)
- 233 At the end of subsection 221ZN(1)
- 234 Subsection 221ZN(5)
- 235 After section 221ZN
- 236 Subsection 221ZO(1)
- 237 After subsection 221ZO(1)
- 238 Subsection 221ZO(3)
- 239 Subsection 221ZO(4)
- 240 Section 221ZP
- 241 Sections 221ZQ and 221ZQA
- 242 Section 221ZS
- 243 Subsection 221ZT(1)
- 244 Subsections 221ZT(2) and (3)
- 245 Subsection 221ZXC(2)
- 246 At the end of section 221ZXD
- 247 Section 221ZXG
- 248 Paragraph 221ZXG(c)
- 249 Section 221ZXG
- 250 At the end of section 221ZXG
- 251 At the end of section 221ZXG (after the note)
- 252 Sections 221ZXH, 221ZXI and 221ZXJ
- 253 Division 7 of Part VI
- 254 Subdivision E of Division 8 of Part VI (heading)
- 255 Subsections 222AJA(3), (4) and (5)
- 256 Subsection 222AJB(1)
- 257 Paragraph 222AJB(1)(a)
- 258 Paragraphs 222AJB(1)(d) and (e)
- 259 Section 222AJC
- 260 Subsection 222ALB(2)
- 261 At the end of section 227
- 262 Subsection 251M(1)
- 263 Subsection 251M(1)
- 264 At the end of subsection 251M(1)
- 265 Subsection 254(2)
- 266 At the end of subsection 254(2)
- 267 Subsection 255(4)
- 268 At the end of subsection 255(4)
- 269 Subsection 258(2)
- 270 At the end of subsection 258(2)
- 271 Subsection 259(2)
- 272 At the end of subsection 259(2)
- 273 Subsection 265(12)
- 274 At the end of subsection 265(12)
- 275 Subsection 555(2) (definition of basic statutory interest rate)
- 276 Subsection 592(2) (definition of basic statutory interest rate
- Income Tax Assessment Act 1997
- 277 After subsection 20-25(2)
- 278 Paragraph 25-5(1)(c)
- 279 Division 786
- 280 Subsection 995-1(1)
- Petroleum Resource Rent Tax Assessment Act 1987
- 281 Section 2
- 282 Subsection 65(1)
- 283 At the end of subsection 65(1)
- 284 Subsection 65(2)
- 285 Subsection 65(3)
- 286 Subsection 65(3)
- 287 Subsection 65(4)
- 288 Subsection 65(4)
- 289 Paragraph 65(4)(a)
- 290 Subparagraph 65(4)(a)(ii)
- 291 Subsection 65(4)
- 292 Paragraph 65(4)(b)
- 293 Subsections 65(8) to (11)
- 294 Subsections 65(12) and (13)
- 295 At the end of section 65
- 296 Section 85
- Sales Tax Assessment Act 1992
- 297 Section 5
- 298 Section 5 (definition of late-payment penalty)
- 299 Section 55
- 300 Section 56
- 301 Section 68
- 302 Subsection 76(2)
- 303 After subsection 91Z(2)
- 304 Section 91ZB
- 305 At the end of section 91ZB
- 306 Section 91ZC
- 307 Before section 96
- 308 Section 96
- Superannuation Contributions Tax (Assessment and Collection) Act 1997
- 309 Section 6
- 310 Section 6
- 311 Subsections 21(1) and (2)
- 312 Subsections 21(4), (5) and (6)
- 313 Section 22
- 314 Part 4 (heading)
- 315 Subsections 25(1) to (3A)
- 316 Subsection 25(3B)
- 317 Subsection 25(4)
- 318 After section 25
- 319 Paragraph 26(c)
- 320 Section 27
- 321 Section 28
- 322 Section 29
- 323 Subsection 37(4)
- 324 Section 43
- 325 Section 43 (definition of interest)
- 326 Section 43 (definition of late payment penalty)
- Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
- 327 Section 6
- 328 Section 6
- 329 Subsections 18(1) and (2)
- 330 Subsections 18(4), (5) and (6)
- 331 Part 4 (heading)
- 332 Subsections 21(1) to (4)
- 333 Subsection 21(6)
- 334 Paragraph 22(b)
- 335 Section 23
- 336 Section 24
- 337 Section 25
- 338 Subsection 31(4)
- 339 Section 38
- 340 Section 38 (definition of interest)
- 341 Section 38 (definition of late payment penalty)
- Superannuation Entities (Taxation) Act 1987
- 343 Section 15DG
- Superannuation Guarantee (Administration) Act 1992
- 344 Subsection 6(1)
- 345 Section 49
- Taxation Administration Act 1953
- 346 Section 2
- 347 Section 2
- 348 Section 2
- 349 Section 2
- 350 After Part II
- 351 Before Part III
- 352 Subsection 16B(2) (definition of tax liability)
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 353 Subsection 3(1) (definition of income tax crediting amount)
- 354 Subsection 3(1) (paragraph (a) of the definition of relevant tax)
- 358 Subsection 3(1) (paragraph (bc) of the definition of relevant tax)
- 359 Subsection 3(1) (paragraph (caa) of the definition of relevant tax)
- 360 Subsection 3(1) (paragraph (ha) of the definition of relevant tax)
- 361 Subparagraph 8A(1)(a)(iv)
- 362 Subparagraph 8A(1)(a)(v)
- 363 After subparagraph 8A(1)(a)(va)
- 364 Sections 8C and 8I
- 365 Subsection 8K(4)
- 366 Sections 8P, 8T and 8X
- 367 Paragraph 9(5)(a)
- 368 Paragraph 10(1)(b)
- 369 Subparagraph 12A(1)(a)(i)
- 370 Subparagraph 12A(1)(a)(iii)
- 371 Section 12C
- Taxation (Interest on Underpayments) Act 1986
- 372 The whole of the Act
- Taxation (Unpaid Company Tax) Assessment Act 1982
- 373 Subsection 3(1)
- 374 Section 12
- 375 Section 13
- Termination Payments Tax (Assessment and Collection) Act 1997
- 376 Section 6
- 377 Section 6
- 378 Section 13
- 379 Part 4 (heading)
- 380 Subsections 16(1) to (3A)
- 381 Subsection 16(3B)
- 382 Subsection 16(4)
- 383 After section 16
- 384 Paragraph 17(b)
- 385 Section 18
- 386 Section 19
- 387 Section 20
- 388 Subsection 25(4)
- 389 Subsection 28A(10) (paragraphs (b) and (d) of the definition of surcharge debt)
- 390 Section 31
- 391 Section 31 (definition of interest)
- 392 Section 31 (definition of late payment penalty)
- Tobacco Charges Assessment Act 1955
- 393 Subsection 4(1)
- 394 Section 18
- Trust Recoupment Tax Assessment Act 1985
- 395 Section 11
- Wool Tax (Administration) Act 1964
- 396 Subsection 4(1)
- 397 Section 38
- Part 2 Application and transitional
- 398 Application
- 399 Application
- 400 Application
- 401 Application
- 402 Application
- 403 Application
- 404 Application
- 405 Application of new Part IIB of the Taxation Administration Act
- Schedule 2 Measures to deal with abuse of foreign tax credits
- Income Tax Assessment Act 1936
- 1 Subsection 177A(1)
- 2 At the end of paragraph 177C(1)(ba)
- 3 After paragraph 177C(1)(ba)
- 4 At the end of subsection 177C(1)
- 5 At the end of subsection 177C(2)
- 6 Subsection 177C(3)
- 7 At the end of paragraph 177C(3)(c)
- 8 After paragraph 177C(3)(c)
- 9 At the end of subsection 177C(3)
- 10 At the end of paragraph 177F(1)(c)
- 11 After paragraph 177F(1)(c)
- 12 At the end of paragraph 177F(3)(c)
- 13 After paragraph 177F(3)(c)
- 14 After section 177G
- 15 Subsection 222A(1) (definition of scheme section)
- 16 Subsection 222A(1) (at the end of the definition of wrongful behaviour provision)
- 17 After section 226
- 18 Paragraph 226A(a)
- 19 Application
- Schedule 3 Technical corrections
- Income Tax Assessment Act 1936
- 1 Section 160AH (paragraph (b) of the definition of credit)
- 2 Subsection 222A(1) (paragraph (c) of the definition of wrongful behaviour provision)
- Taxation Laws Amendment Act (No. 1) 1998
- 3 Subsection 2(1)
- 4 Subsection 2(2) (second occurring)
- Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997
- 5 Item 6 of Schedule 2
- 6 Item 6 of Schedule 2
- Social Security Legislation Amendment (Parenting and Other Measures) Act 1997
- 7 Item 322 of Schedule 1
- 8 Item 322 of Schedule 1
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