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Back to browse2 related documents
  • A New Tax System (Tax Administration) Act 1999 (179 of 1999)

  • Front Matter
  • 1 Short title
  • 2 Commencement
  • 3 Schedule(s)
  • Schedule 1 Pay as you go (PAYG) withholding
  • Part 1 Amendment of the Taxation Administration Act 1953
  • 1 Section 14-15
  • 2 Group heading before section 16-5 in Schedule 1
  • 3 Section 16-10 in Schedule 1
  • 4 Section 16-15 in Schedule 1
  • Part 2 Amendment of A New Tax System (Family Assistance) (Administration) Act 1999
  • 5 Paragraph 10(5)(a)
  • 6 Subparagraph 10(5)(a)(i)
  • Part 3 Application and saving
  • 7 Application of amendments
  • 8 Saving of declarations
  • Schedule 2 Collection and recovery rules
  • Part 1 Amendment of the Taxation Administration Act 1953
  • 1 At the end of Schedule 1
  • 2 Application of Part 4-15 in Schedule 1 to the Taxation Administration Act 1953
  • 3 At the end of Schedule 1
  • 4 At the end of Schedule 1
  • Part 2 Consequential amendment of Acts
  • A New Tax System (Goods and Services Tax) Act 1999
  • 5 Section 33-1 (before the note)
  • 6 Section 33-20
  • 7 Section 33-25
  • 8 Section 33-30
  • Fringe Benefits Tax Assessment Act 1986
  • 9 At the end of subsection 90(2)
  • 10 Section 91
  • 11 Section 92
  • 12 Section 94
  • 13 Section 95
  • 14 Section 96
  • 15 Section 97
  • 16 Section 98
  • 17 Section 99
  • 18 Section 130
  • 19 Section 131
  • Income Tax Assessment Act 1936
  • 20 At the end of section 102UO
  • 21 At the end of section 128C
  • 22 At the end of section 128W
  • 23 At the end of section 205
  • 24 At the end of section 206
  • 25 At the end of section 208
  • 26 At the end of section 209
  • 27 At the end of section 214
  • 28 At the end of section 215
  • 29 At the end of section 216
  • 30 At the end of section 218
  • 31 At the end of section 220
  • 32 At the end of section 220AAH
  • 33 At the end of section 220AAP
  • 34 At the end of section 220AAU
  • 35 At the end of section 220AAZA
  • 36 At the end of section 220AY
  • 37 After subsection 221R(1)
  • 38 At the end of section 221YHN
  • 39 After subsection 221YHZD(1AA)
  • 40 At the end of section 221YHZJ
  • 41 At the end of section 221YR
  • 42 At the end of section 221ZE
  • 43 At the end of section 221ZR
  • 44 At the end of section 258
  • 45 At the end of section 259
  • 46 At the end of section 271-75 in Schedule 2F
  • 47 At the end of section 271-85 in Schedule 2F
  • Petroleum Resource Rent Tax Assessment Act 1987
  • 48 At the end of subsection 82(2)
  • 49 Section 83
  • 50 Section 84
  • 51 Section 86
  • 52 Section 87
  • 53 Section 88
  • 54 Section 89
  • 55 Section 90
  • 56 Section 91
  • 57 Section 110
  • 58 Section 111
  • Sales Tax Assessment Act 1992
  • 59 Section 65
  • 60 Section 66
  • 61 Section 69
  • 62 Section 70
  • 63 Section 71
  • 64 Section 72
  • 65 Section 73
  • 66 Section 74
  • 67 Section 75
  • 68 Section 123
  • 69 Section 124
  • Superannuation Contributions Tax (Assessment and Collection) Act 1997
  • 70 Section 26
  • 71 Section 27
  • 72 Section 40A
  • Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
  • 73 Section 22
  • 74 Section 23
  • 75 Section 35
  • Superannuation Guarantee (Administration) Act 1992
  • 76 At the end of section 46
  • 77 At the end of section 47
  • 78 Section 48
  • 79 Section 50
  • 80 Section 51
  • 81 Section 53
  • 82 Section 54
  • 83 Section 55
  • 84 Section 56
  • 85 Section 78
  • Taxation Administration Act 1953
  • 86 Section 8AAE (note)
  • 87 At the end of section 8AAF
  • 88 Subsection 8AAL(3) (note)
  • 89 At the end of section 8AAL
  • 90 Subsection 8AAR(3) (note)
  • 91 At the end of section 8AAR
  • 92 Division 4 of Part IIA
  • 93 Subsection 8AAZH(1)
  • 94 Section 28
  • 95 Section 30
  • 96 Section 31
  • 97 Section 32
  • 98 Section 33
  • 99 Section 34
  • 100 At the end of section 47
  • 101 Section 55
  • 102 Section 58
  • 103 Subdivision 20-A in Schedule 1
  • 104 At the end of Subdivision 20-B in Schedule 1
  • 105 Subdivision 20-C in Schedule 1
  • 106 Section 45-85 in Schedule 1
  • 107 Application of amendment
  • Termination Payments Tax (Assessment and Collection) Act 1997
  • 108 Section 17
  • 109 Section 18
  • 110 Section 28A
  • Tobacco Charges Assessment Act 1955
  • 111 At the end of subsection 17(1A)
  • 112 Subsections 17(2) and (3)
  • 113 Section 21
  • 114 Section 23
  • 115 Section 27
  • 116 Section 28
  • Wool Tax (Administration) Act 1964
  • 117 At the end of subsection 36(2)
  • 118 Section 37
  • 119 At the end of section 42
  • 120 Section 44
  • 121 Section 46
  • 122 Section 47
  • 123 Section 48
  • 124 Section 49
  • 125 Section 50
  • 126 Section 51
  • 127 Section 52
  • 128 Section 53
  • 129 Section 54
  • Part 3 Saving provisions
  • 130 Recovery of a tax-related liability that is due and payable
  • 131 Time for payment etc. of a tax-related liability
  • 132 Collecting amounts from third parties
  • 133 Liquidators, receivers and agents
  • 134 Deceased estates
  • 135 Amount of tax-related liability paid for someone else
  • 136 Right of contribution if entities are jointly liable
  • Schedule 3 Binding oral advice on income tax matters
  • Part 1 Amendment of the Taxation Administration Act 1953
  • 1 At the end of Schedule 1
  • 2 Application of Division 360 in Schedule 1 to the Taxation Administration Act 1953
  • Part 2 Consequential amendment of Act
  • Income Tax Assessment Act 1936
  • 3 Subsection 170BA(3)
  • 4 Paragraph 170BA(3)(c)
  • 5 After section 170BB
  • 6 After section 170BC
  • Schedule 4 Payment, ABN and identification verification system
  • Part 1 Amendment of the Taxation Administration Act 1953
  • 1 At the end of Schedule 1
  • Part 2 Application of amendments
  • 2 Application
  • Schedule 5 TFN declarations and certain annual reports
  • Part 1 Amendments
  • Income Tax Assessment Act 1936
  • 1 Section 202A
  • 2 Section 202A
  • 3 Section 202A (definition of employee)
  • 4 Section 202A (definition of employer)
  • 5 Section 202A (definition of employment declaration)
  • 6 Section 202A
  • 7 Section 202A
  • 8 Section 202A
  • 9 After section 202A
  • 10 Subsection 202BC(2)
  • 11 Subsection 202BC(2)
  • 12 Subsection 202BD(1)
  • 13 Subsection 202BD(1)
  • 14 Subsection 202BD(5)
  • 15 Subsection 202BD(6)
  • 16 Division 3 of Part VA (heading)
  • 17 Section 202C
  • 18 Subsection 202CA(1)
  • 19 Subsection 202CA(2)
  • 20 Subsection 202CA(3)
  • 21 Subsections 202CB(1) to (5)
  • 22 Subsection 202CB(6)
  • 23 Paragraph 202CB(6)(b)
  • 24 Subsection 202CB(7)
  • 25 Paragraph 202CB(7)(b)
  • 26 Section 202CC
  • 27 Subsection 202CD(1)
  • 28 Paragraph 202CD(1)(b)
  • 29 Subsections 202CD(2) and (3)
  • 30 Paragraphs 202CD(4)(a) and (b)
  • 31 Subsection 202CD(4)
  • 32 Subsection 202CD(5)
  • 33 After subsection 202CD(5)
  • 34 Subsection 202CD(6)
  • 35 Subsection 202CD(6)
  • 36 Paragraph 202CE(1)(a)
  • 37 Paragraph 202CE(1)(b)
  • 38 Subsection 202CE(1)
  • 39 Subsection 202CE(1)
  • 40 Subsection 202CE(2)
  • 41 Subsection 202CE(2)
  • 42 Paragraph 202CE(3)(a)
  • 43 Subparagraph 202CE(3)(a)(ii)
  • 44 Paragraph 202CE(3)(b)
  • 45 Subsection 202CE(3)
  • 46 Subsection 202CE(4)
  • 47 Subsection 202CE(5)
  • 48 Subsection 202CE(6)
  • 49 Subsection 202CE(6)
  • 50 Subsection 202CE(7)
  • 51 Paragraph 202CE(7)(b)
  • 52 Subsection 202CE(8)
  • 53 Paragraph 202CE(8)(b)
  • 54 After section 202CE
  • 55 Subsection 202EA(1)
  • 56 Subsection 202EA(1)
  • 57 Subsection 202EA(2)
  • 58 Subsection 202EA(2)
  • 59 Subsection 202EA(3)
  • 60 Subsection 202EF(1)
  • 61 Subsection 202EF(3)
  • 62 Paragraph 202EF(4)(a)
  • 63 Paragraph 202EF(4)(b)
  • 64 Subsection 202EF(4)
  • Social Security Act 1991
  • 65 Subsection 23(1) (definition of employment declaration)
  • 66 Subsection 23(1)
  • Social Security Administration Act 1999
  • 67 Paragraph 76(2)(a)
  • 68 Paragraph 76(3)(a)
  • Taxation Administration Act 1953
  • 69 After section 16-150 in Schedule 1
  • Veterans' Entitlements Act 1986
  • 70 Subsection 128A(1) (definition of employment declaration)
  • 71 Subsection 128A(1)
  • 72 Subparagraph 128A(4)(a)(i)
  • 73 Application of new annual reporting rules
  • 74 Transitional rules for TFN declarations
  • Schedule 6 Shorter period of review (SPOR) taxpayers
  • Part 1 Income Tax Assessment Act 1936
  • 1 Subsection 6(1)
  • 2 After section 6AC
  • 3 Subsections 161E(1) and (2)
  • 4 Subsection 170(1A)
  • 5 Paragraphs 170(2)(a) and (b)
  • 6 Subsection 170(3)
  • 7 Subsection 170(5)
  • 8 Subsection 170(6)
  • 9 Paragraph (b) of subsection 170(6A) (second occurring)
  • 10 Subsection 170(6A) (second occurring)
  • 11 After subsection 170(9D)
  • 12 Subsection 251R(6D)
  • 13 Subsection 251R(6F)
  • 14 Section 2
  • 15 Subsection 14ZAL(2)
  • 16 Paragraph 14ZAN(f)
  • 17 Paragraph 14ZW(1)(aa)
  • 18 After paragraph 14ZW(1)(aa)
  • 19 Subsection 14ZW(1A)
  • 20 After subsection 14ZW(1B)
  • 21 Subsection 14ZW(2)
  • 22 Subsections 14ZW(3), 14ZX(3), 14ZY(1) and 14ZYA(1)
  • 23 Section 18-100
  • Part 3 Application of amendments
  • 24 Application
  • Schedule 7 Endorsement of deductible gift recipients
  • Income Tax Assessment Act 1997
  • 1 After subsection 30-5(4)
  • 2 Subsection 30-15(2) (table item 1, after paragraph (a) in the column headed 'Special conditions')
  • 3 Subsection 30-15(2) (table item 2, paragraph (a) in the column headed 'Recipient')
  • 4 Subsection 30-15(2) (table item 2, at the end of the column headed 'Special conditions')
  • 5 Subsection 30-15(2) (table item 4, after paragraph (b) in the column headed 'Special conditions')
  • 6 At the end of Subdivision 30-A
  • 7 After Subdivision 30-B
  • 8 After Subdivision 30-C
  • 9 After subsection 30-230(2)
  • 10 Paragraph 30-265(2)(a)
  • 11 Paragraph 30-300(3)(a)
  • 12 Subsection 30-315(2) (after table item 17)
  • 13 Subsection 30-315(2) (after table item 46)
  • 14 Subsection 30-315(2) (after table item 94)
  • 15 Paragraph 50-60(d)
  • 16 Paragraph 50-65(b)
  • 17 Paragraph 50-70(b)
  • 18 Application
  • Schedule 8 Endorsing entities as exempt from income tax
  • Income Tax Assessment Act 1997
  • 1 Section 50-5 (table item 1.1, column headed 'Special conditions')
  • 2 Section 50-5 (table item 1.5, column headed 'Special conditions')
  • 3 Section 50-5 (table item 1.5A, column headed 'Special conditions')
  • 4 Section 50-5 (table item 1.5B, column headed 'Special conditions')
  • 5 Section 50-5 (note)
  • 6 Paragraph 50-50(b)
  • 7 Section 50-50 (note)
  • 8 At the end of section 50-50
  • 9 After section 50-50
  • 10 Paragraph 50-55(b)
  • 11 After section 50-55
  • 12 Section 50-60 (note)
  • 13 At the end of section 50-60
  • 14 Subsection 50-80(1)
  • 15 Section 50-80 (link note)
  • 16 Application
  • Schedule 9 ABNs
  • Part 1 ABNs for government entities
  • A New Tax System (Australian Business Number) Act 1999
  • 1 At the end of section 16
  • 2 Section 41 (at the end of the definition of government entity)
  • Part 2 Changes relating to tax-deductible gifts
  • A New Tax System (Australian Business Number) Act 1999
  • 3 At the end of section 10
  • 4 At the end of section 13
  • 5 At the end of subsection 25(2)
  • Part 3 Technical correction
  • A New Tax System (Australian Business Number) Act 1999
  • 6 Subsection 14(1) (note 1)
  • Schedule 10 Pay as you go (PAYG) system of collecting income tax etc. liabilities
  • Part 1 Amendment of the Taxation Administration Act 1953
  • 1 Section 2
  • 2 Section 12-60 in Schedule 1
  • 3 Subsection 16-125(4) in Schedule 1
  • 4 Paragraph 45-20(3)(a) in Schedule 1
  • 5 Subsections 45-112(1) and (2) in Schedule 1
  • 6 Subsection 45-125(2) in Schedule 1
  • 7 Subsection 45-125(3) (note) in Schedule 1
  • 8 At the end of section 45-125 in Schedule 1
  • 9 Section 45-130 (heading) in Schedule 1
  • 10 Paragraph 45-130(1)(a) in Schedule 1
  • 11 Section 45-135 in Schedule 1
  • 12 Paragraph 45-215(1)(c) in Schedule 1 (step 2 of the method statement)
  • 13 Section 45-230 (heading) in Schedule 1
  • 14 After section 45-230 in Schedule 1
  • 15 Section 45-240 in Schedule 1
  • 16 After subsection 45-355(1) in Schedule 1
  • 17 Section 45-400 in Schedule 1
  • 18 At the end of Division 45 in Schedule 1
  • Part 2 Amendment of other Acts
  • A New Tax System (Pay As You Go) Act 1999
  • 19 After subsection 2(1)
  • 20 After subitem 3(3) of Schedule 1
  • 21 After item 49 of Schedule 1
  • Income Tax Assessment Act 1936
  • 22 Subsection 6(1) (paragraph (b) of the definition of this Act)
  • 23 Paragraph 221YHZQ(1)(b)
  • 24 Application
  • Schedule 11 PAYG withholding consequential amendments
  • Aboriginal Land Rights (Northern Territory) Act 1976
  • 1 Subsection 64A(2)
  • 2 Subsection 64A(2)
  • Bankruptcy Act 1966
  • 3 Paragraph 139U(3)(b)
  • Child Support (Registration and Collection) Act 1988
  • 4 Subsection 4(1) (paragraph (b) of the definition of employee)
  • 5 Subsection 4(1) (definition of employer)
  • 6 Subsection 4(1) (definition of salary and wages)
  • 7 Subsection 4(1)
  • 8 Subsection 46(8)
  • 9 Paragraph 72B(4)(b)
  • Crimes (Taxation Offences) Act 1980
  • 10 Subsection 3(1) (after paragraph (g) of the definition of income tax)
  • Defence Act 1903
  • 11 Subsection 120B(16) (paragraph (a) of the definition of net salary)
  • 12 Application
  • Higher Education Funding Act 1988
  • 13 Subsection 106U(3)
  • Income Tax Assessment Act 1936
  • 14 Sub-subparagraph 16(4)(ga)(i)(C)
  • 15 Subsection 16(4AA)
  • 16 Subsection 16(4AA) (definition of employer)
  • 17 Subsection 23AB(1) (definition of tax deductions unapplied)
  • 18 Subsection 23AB(1)
  • 19 Subsections 102AF(1) and (2)
  • 20 Subsections 102L(10) and (11)
  • 21 After subsection 102L(12)
  • 22 Subsections 102T(11) and (12)
  • 23 After subsection 102T(13)
  • 24 Paragraph 109R(3)(b)
  • 25 After paragraph 109R(3)(b)
  • 26 At the end of section 109ZA
  • 27 Section 109ZD
  • 28 Paragraph 128B(9C)(d)
  • 29 At the end of subparagraph 128TD(1)(b)(iii)
  • 30 Subsection 128U(3)
  • 31 Subsection 159ZR(1) (paragraph (c) of the definition of eligible income)
  • 32 Subsection 159ZR(1) (definition of salary or wages)
  • 33 Subparagraph 160AQH(1)(b)(vi)
  • 34 Paragraph 160ZZZJ(1)(b)
  • 35 Subsection 160ZZZJ(2)
  • 36 Subsection 170(10AA) (after table item 1)
  • 37 Paragraph 202D(8)(b)
  • 38 Subsection 202DDB(1)
  • 39 Paragraph 202EE(1)(c)
  • 40 Paragraph 202EE(1)(d)
  • 41 Subsection 221A(1) (definition of employee)
  • 42 Subsection 221A(1) (definition of employer)
  • 43 Subsection 221A(1)
  • 44 After section 221YHZX
  • 45 Paragraph 221YHZZ(b)
  • 46 Division 8 of Part VI (heading)
  • 47 At the end of subsection 222AFA(1)
  • 48 Subsection 222AFA(4)
  • 49 Subsection 222AFA(5)
  • 50 Subsection 222AFB(1) (at the end of the definition of remittance provision)
  • 51 Paragraph 222AHE(4)(c)
  • 52 Paragraph 222AID(4)(c)
  • 53 Paragraph 222AIH(3)(c)
  • 54 Paragraph 222AJB(1)(b)
  • 55 Subsection 222AJB(3)
  • 56 Subsection 222ALA(6)
  • 57 Subsection 222ANA(1)
  • 58 Subsection 222ANA(4)
  • 59 Subdivision B of Division 9 of Part VI (heading)
  • 60 Subsection 222AOA(1)
  • 61 Subsection 222AOA(2)
  • 62 Paragraph 222AOB(1)(a)
  • 63 After subsection 222AOB(1)
  • 64 At the end of paragraph 222AOB(1)(b)
  • 65 After section 222AOB
  • 66 Section 222AOC
  • 67 Paragraph 222AOC(a)
  • 68 At the end of section 222AOC
  • 69 Section 222AOD
  • 70 At the end of section 222AOD
  • 71 Paragraph 222AOE(a)
  • 72 Paragraph 222AOG(b)
  • 73 Paragraph 222AOH(1)(b)
  • 74 Paragraph 222AOI(c)
  • 75 Paragraph 222AOJ(3)(a)
  • 76 Subsection 255(2A)
  • 77 Subsection 265A(5)
  • 78 Subparagraph 274(1)(aa)(ii)
  • 79 Application
  • Income Tax Assessment Act 1997
  • 80 Section 3-1 (table item 3)
  • 81 Section 12-5 (table)
  • 82 Section 12-5 (table)
  • 83 After paragraph 25-5(2)(b)
  • 84 Subsections 26-30(4) and (5)
  • 85 Subsection 28-170(3) (note in table item 4)
  • 86 Subsection 28-180(1) (note)
  • 87 Section 34-5
  • 88 Section 34-7
  • 89 Paragraph 34-7(b)
  • 90 Subsection 34-10(1) (note 1)
  • 91 Paragraph 130-90(1A)(a)
  • 92 Paragraph 130-90(1A)(b)
  • 93 Subsections 130-90(2), (3) and (4)
  • 94 At the end of section 130-90
  • 95 Subsection 900-30(1) (note)
  • 96 Subsection 900-30(3) (note)
  • 97 Subsection 900-30(5) (note)
  • 98 Subsection 900-30(7) (note 1)
  • 99 Section 900-45 (note)
  • 100 Subsection 900-95(3) (note)
  • 101 Section 900-135 (heading)
  • 102 Subsection 900-135(1)
  • 103 Subsection 900-135(1) (note)
  • 104 Subsection 900-135(2)
  • 105 Subsection 900-220(2) (note)
  • Income Tax Rates Act 1986
  • 106 Subsection 16(1) (definition of salary or wages)
  • Public Service Act 1922
  • 107 Subsection 64(18) (paragraph (a) of the definition of net salary)
  • 108 Application
  • Social Security Act 1991
  • 109 Subparagraph 93C(1)(a)(i)
  • 110 Paragraph 93C(2)(a)
  • Taxation Administration Act 1953
  • 111 Sub-subparagraph 8WC(1)(b)(iii)(A)
  • 112 Sub-subparagraph 8WC(1)(b)(iii)(B)
  • Taxation (Interest on Overpayments and Early Payments) Act 1983
  • 113 Subsection 3(1) (after paragraph (bc) of the definition of relevant tax)
  • 114 Subsection 3(1) (after paragraph (c) of the definition of relevant tax)
  • Veterans' Entitlements Act 1986
  • 115 Subparagraph 45UA(1)(a)(i)
  • 116 Paragraph 45UA(2)(a)
  • Schedule 12 Civil penalties
  • A New Tax System (Goods and Services Tax) Act 1999
  • 1 At the end of subsection 31-25(2)
  • 2 Subsection 33-10(2) (note)
  • Income Tax Assessment Act 1936
  • 3 After section 221AZKC
  • Taxation Administration Act 1953
  • 4 Subsection 8AAZLG(1)
  • 5 Subsection 8AAZLH(1)
  • 6 Section 41
  • 7 Sections 42, 44 and 45 (note)
  • 8 At the end of sections 42, 44 and 45
  • 9 Subsection 47(1)
  • 10 Subsection 48(1)
  • 11 Subsection 16-35(1) (note) in Schedule 1
  • 12 At the end of subsection 16-35(1) in Schedule 1
  • 13 Subsections 16-35(2) and (3) in Schedule 1
  • 14 Section 16-45 (heading) in Schedule 1
  • 15 Subsection 16-45(1) in Schedule 1
  • 16 Section 16-50 in Schedule 1
  • 17 Subsection 16-85(1) (note) in Schedule 1
  • 18 At the end of subsection 16-85(1) in Schedule 1
  • 19 Section 16-90 in Schedule 1
  • 20 Section 45-72 in Schedule 1
  • 21 At the end of Schedule 1
  • Schedule 13 Delayed refund interest
  • Taxation (Interest on Overpayments and Early Payments) Act 1983
  • 1 After subsection 8A(1)
  • 2 Subparagraph 12A(1)(a)(i)
  • 3 Subparagraph 12A(1)(a)(i)
  • 4 Subparagraph 12A(1)(a)(iiia)
  • 5 After Part IIIA
  • 6 Application of amendments
  • Schedule 14 PAYG withholding registration
  • Taxation Administration Act 1953
  • 1 After Subdivision 16-B of Division 16 in Schedule 1
  • Schedule 15 Consequential amendment of indirect tax law
  • A New Tax System (Goods and Services Tax) Act 1999
  • 1 Section 35-5
  • 2 Section 35-10
  • 3 Section 35-99 (note)
  • 4 Section 51-60
  • 5 Section 54-65
  • 6 Section 195-1 (definition of financial institution account)
  • A New Tax System (Wine Equalisation Tax) Act 1999
  • 7 Section 17-20
  • 8 Section 17-25
  • Taxation Administration Act 1953
  • 9 Section 8AAZA
  • 10 At the end of subsection 8AAZLG(2)
  • 11 At the end of section 8AAZLG
  • 12 At the end of subsection 8AAZLH(2)
  • 13 Section 29
  • 14 Section 38
  • 15 Subsection 39(1)
  • 16 At the end of paragraph 39(1)(b)
  • 17 Subsection 39(2)
  • 18 Subsection 39(3)
  • Schedule 16 PAYG instalments consequential amendments
  • Crimes (Taxation Offences) Act 1980
  • 1 Subsection 3(1) (at the end of the definition of income tax)
  • Higher Education Funding Act 1988
  • 2 At the end of section 106U
  • Income Tax Assessment Act 1936
  • 3 Subsection 6(1)
  • 4 Subsection 102AAM(12)
  • 5 Paragraph 102AAM(13A)(a)
  • 6 Paragraph 102AAM(13A)(c) (note)
  • 7 After section 161A
  • 8 Paragraph 163A(1)(a)
  • 9 Paragraph 163B(1)(a)
  • 10 At the end of section 166A
  • 11 Subparagraph 170AA(4)(a)(i)
  • 12 After subparagraph 170AA(4)(a)(ib)
  • 13 After subsection 170AA(7A)
  • 14 After subsection 204(1)
  • 15 At the end of section 221AZJA
  • 16 Subsection 222A(1) (paragraph (e) of the definition of taxation officer statement)
  • 17 Paragraphs 222(1B)(a) and (b)
  • Income Tax Assessment Act 1997
  • 18 Subsection 3-5(3) (item 1, note)
  • 19 Subsection 3-5(3) (item 4, note)
  • Taxation (Interest on Overpayments and Early Payments) Act 1983
  • 20 Subsection 3(1)
  • 21 Paragraph 8B(1)(a)
  • 22 Paragraph 8B(1)(b)
  • 23 Paragraph 8E(1)(a)
  • 24 Paragraph 8E(2)(a)
  • 25 Paragraph 8G(1)(a)
  • 26 Paragraphs 8G(1)(e) and (f)
  • 27 Paragraph 8G(2)(a)
  • 28 Subsection 8H(1)
  • 29 After subsection 8H(1)
  • 30 Subsection 8H(2)
  • 31 After subsection 8H(2)
  • 32 Paragraph 8H(3)(d)
  • 33 Subparagraph 12A(1)(a)(i)
  • 34 At the end of subparagraph 12A(1)(a)(i)
  • 35 After subparagraph 12A(1)(a)(iii)
  • 36 Subsection 13(4)
  • 37 Application
  • Schedule 17 Savings rebate
  • Income Tax Assessment Act 1936
  • 1 Subsection 221YCAA(2) (paragraph (m) of the definition of qualifying reductions)
  • 2 Application
  • Schedule 18 Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
  • 1 Subsection 995-1(1)
  • 2 Subsection 995-1(1) (definition of amount required to be withheld)
  • 3 Subsection 995-1(1) (definition of assessment)
  • 4 Subsection 995-1(1)
  • 5 Subsection 995-1(1)
  • 6 Subsection 995-1(1)
  • 7 Subsection 995-1(1)
  • 8 Subsection 995-1(1)
  • 9 Subsection 995-1(1)
  • 10 Subsection 995-1(1)
  • 11 Subsection 995-1(1)
  • 12 Subsection 995-1(1)
  • 13 Subsection 995-1(1)
  • 14 Subsection 995-1(1)
  • 15 Subsection 995-1(1)
  • 16 Subsection 995-1(1)
  • 17 Subsection 995-1(1)
  • 18 Subsection 995-1(1)
  • 19 Subsection 995-1(1)
  • 20 Subsection 995-1(1)
  • 21 Subsection 995-1(1)
  • 22 Subsection 995-1(1)
  • 23 Subsection 995-1(1)
  • 24 Subsection 995-1(1)
  • 25 Subsection 995-1(1)
  • 28 Subsection 995-1(1)
  • 29 Subsection 995-1(1)
  • 30 Subsection 995-1(1)
  • 31 Subsection 995-1(1)
  • 32 Subsection 995-1(1)
  • 33 Subsection 995-1(1)
  • 34 Subsection 995-1(1)
  • 35 Subsection 995-1(1)
  • 36 Subsection 995-1(1) (paragraph (b) of the definition of this Act)
  • 37 Subsection 995-1(2)

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