A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 8  

Crimes (Taxation Offences) Act 1980

13   After the heading to Part II

Insert:

Note: The offences in this Part are applied to other taxes by the later Parts of this Act. These taxes are:

(a) sales tax payable under the Sales Tax Assessment Act 1992 (see Part IIA);

(b) income tax (see Part III);

(c) fringe benefits tax (see Part IV);

(d) petroleum resource rent tax (see Part V);

(e) training guarantee charge (see Part VI);

(f) superannuation guarantee charge (see Part VII);

(g) goods and services tax (see Part VIII);

(h) wine equalisation tax (see Part IX);

(i) luxury car tax (see Part X).