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A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
- Front Matter
- 1 Short title
- 2 Definition
- 3 Commencement
- 4 Schedule(s)
- Schedule 1 Administrative penalties
- Taxation Administration Act 1953
- 1 Section 265-70 in Schedule 1 (link note)
- 2 Before Division 288 in Schedule 1
- 3 Transitional
- 4 Application of amendments
- Schedule 2 Consequential and miscellaneous amendments
- Part 1 General
- A New Tax System (Australian Business Number) Act 1999
- 1 Section 41 (definition of electronic signature
- A New Tax System (Tax Administration) Act 1999
- 1A At the end of subitem 2(3) of Schedule 2
- Diesel and Alternative Fuels Grants Scheme Act 1999
- 2 Section 5
- 3 Subsections 27(2), (3), (4), (5) and (9)
- 4 Sections 28, 29, 30, 31, 32 and 33
- 5 Subsection 47(5)
- 6 Subsection 47(5) (note)
- 7 At the end of subsection 47(5)
- Fringe Benefits Tax Assessment Act 1986
- 8 Subsection 101(4)
- 9 Before section 114
- 10 Section 119
- 11 Subsection 127(3) (penalty)
- 12 Subsection 132(5) (penalty)
- Income Tax Assessment Act 1936
- 13 Subsection 6(1)
- 14 Subsection 16(6)
- 15 At the end of subsection 98A(2)
- 16 At the end of subsection 102AAZG(1)
- 17 Subsection 102AAZG(2)
- 18 At the end of subsection 102AAZG(2)
- 19 Before section 160ARXA
- 20 At the end of section 163A
- 21 At the end of section 163B
- 22 Subsections 170(6A) and (6B)
- 23 At the end of section 170AA
- 24 Section 170B
- 25 Paragraph 172(1)(b)
- 26 Subsection 221AZKD(3) (definition of approved form)
- 27 Paragraph 222AJA(3)(a)
- 28 Before section 222A
- 29 Section 226A
- 30 Paragraph 226Z(b)
- 31 Section 251A
- 32 Section 251A
- 33 Section 251A
- 34 Subsections 251L(1), (2), (3) and (4)
- 35 At the end of section 251L
- 36 After section 251L
- 37 At the end of subsection 262A(1)
- 38 After subsection 262A(1C)
- 39 Subsection 262A(5) (penalty)
- 40 At the end of section 262A
- 41 Subsection 263(3) (penalty)
- 42 At the end of section 462
- 43 Section 465
- 44 At the end of section 465
- 45 At the end of section 615
- 46 Section 621
- 47 At the end of section 621
- 48 At the end of subsection 245-265(1) in Schedule 2C
- Income Tax Assessment Act 1997
- 49 Subsection 121-20(1) (note)
- 50 At the end of subsection 121-20(1)
- 51 Subsection 121-20(5) (penalty)
- 52 Subsection 121-25(4) (note)
- 53 At the end of subsection 121-25(4)
- Petroleum Resource Rent Tax Assessment Act 1987
- 54 Before section 101
- 55 Subsection 107(3) (penalty)
- 56 Section 112 (penalty)
- 57 Subsection 35A(4)
- 58 Subsection 38(3) (penalty)
- 59 Subsection 38(3) (note)
- 60 At the end of subsection 38(3)
- Superannuation Guarantee (Administration) Act 1992
- 61 Subsection 38(2) (definition of overpaid amount)
- 62 Subsection 59(2)
- 63 Sections 60 and 61
- 64 Subsection 76(3) (penalty)
- 65 At the end of subsection 79(1)
- 66 Subsection 79(6)
- 67 At the end of subsection 79(6)
- Taxation Administration Act 1953
- 68 Subsection 3AA(4)
- 69 Subsection 8AAB(5) (before table item 1)
- 70 Subsection 8AAB(5) (table items 17C and 17D)
- 71 Subsection 8AAB(5) (before table item 19)
- 72 Subsection 8AAG(5)
- 73 Before section 8AAI
- 74 Before section 8AAO
- 75 Subsection 8AAZLH(2)
- 76 After subsection 8AAZLH(2)
- 77 At the end of section 8AAZLH
- 78 After section 8AAZM
- 80 Paragraph 14ZU(a)
- 81 Section 16B
- 82 Subsection 66(4) (penalty)
- 83 At the end of subsection 70(4)
- 84 Subsection 16-25(1) in Schedule 1 (note 2)
- 85 Subsection 16-25(2) in Schedule 1 (note 2)
- 86 Subsection 16-85(1) in Schedule 1 (note 3)
- 87 Subsection 16-140(3) in Schedule 1 (note 2)
- 88 At the end of section 16-142 in Schedule 1
- 89 Subsection 16-150(1) in Schedule 1
- 90 Subsection 16-150(2) in Schedule 1
- 91 Subsection 16-153(4) in Schedule 1
- 92 Section 16-175 in Schedule 1 (penalty)
- 93 Section 16-195 in Schedule 1 (note)
- 94 Section 16-200 in Schedule 1
- 95 Subsections 18-40(1) and (2) in Schedule 1
- 96 Subsection 18-100(1) in Schedule 1 (note)
- 97 At the end of subsection 18-100(1) in Schedule 1
- 98 Section 20-80 in Schedule 1 (table item 15)
- 99 Section 20-80 in Schedule 1 (table item 20)
- 100 At the end of section 20-80 in Schedule 1
- 101 At the end of section 45-25 in Schedule 1
- 102 Paragraph 45-230(3)(b) in Schedule 1
- 103 Paragraph 45-232(4)(b) in Schedule 1
- 104 Paragraph 45-233(5)(b) in Schedule 1
- 105 Paragraph 45-235(4)(b) in Schedule 1
- 106 Section 45-420 in Schedule 1 (link note)
- 107 Subsection 250-10(2) in Schedule 1 (table items 95 and 110)
- 108 Subsection 250-10(2) in Schedule 1 (table item 140)
- 109 At the end of section 255-10 in Schedule 1
- 110 Division 288 in Schedule 1 (heading)
- 111 Section 288-5 in Schedule 1
- 112 Paragraph 288-10(b) in Schedule 1
- 113 Section 288-15 in Schedule 1
- 114 Paragraph 288-20(b) in Schedule 1
- 115 After section 288-20 in Schedule 1
- 116 Section 298-5 in Schedule 1
- 117 At the end of Division 298 in Schedule 1
- 118 Subsection 353-10(2) in Schedule 1
- 119 Section 360-180 in Schedule 1 (link note)
- 120 Section 420-5 in Schedule 1 (note 2)
- Taxation (Interest on Overpayments and Early Payments) Act 1983
- 121 Section 13
- Tobacco Charges Assessment Act 1955
- 122 Before section 29
- 123 Subsection 41(3) (penalty)
- Termination Payments Tax (Assessment and Collection) Act 1997
- 124 Subsection 26(3) (penalty)
- Wool Tax (Administration) Act 1964
- 125 Before section 61
- 126 Subsection 89(1) (penalty)
- 127 At the end of subsection 89(1)
- 128 Subsection 90(3) (penalty)
- 129 Transitional - existing RBAs
- Part 2 Amendments applying to returns etc. for the 2000-01 year and later years
- Income Tax Assessment Act 1936
- 130 Section 160ARG
- 131 Subsection 161(1)
- 132 At the end of subsection 161(1)
- 133 Subsection 161A(1)
- 134 Section 161B
- 135 Section 161C
- 136 Section 161D
- 137 Section 161E
- 138 Section 162
- 139 Section 163
- 140 Section 165
- 141 Section 264B
- 142 Section 264C
- Taxation Administration Act 1953
- 142A Paragraph 8C(1)(a)
- 143 Before Part 5-30 in Schedule 1
- 144 Application of amendments
- Part 3 Amendments applying to tax payable for the 2000-01 year and later years
- Income Tax Assessment Act 1936
- 145 Subsection 204(1)
- 146 Subsection 204(2)
- 147 Application of amendments
- Part 4 FBT amendments commencing on 1 April 2001
- Fringe Benefits Tax Assessment Act 1986
- 148 Section 70
- 149 Section 70A
- 150 Section 70B
- 151 Section 71
- 152 Subsections 74(6A) and (6B)
- 153 Section 124B
- 154 Section 124C
- 155 Subsection 136(1)
- 156 Subsection 136(1) (definition of electronic signature)
- 157 Application of amendments
- Schedule 3 Pay As You Go (PAYG) withholding system
- Taxation Administration Act 1953
- 1 At the end of paragraph 12-60(1)(b) in Schedule 1
- 2 Paragraph 12-190(2)(a) in Schedule 1
- 3 After subsection 12-190(2) in Schedule 1
- 4 Subsection 12-190(3) in Schedule 1
- 5 Paragraph 12-190(3)(a) in Schedule 1
- 6 After subsection 12-190(3) in Schedule 1
- 7 Paragraph 12-190(4)(a) in Schedule 1
- 8 Paragraph 12-190(4)(b) in Schedule 1
- 8A At the end of subsection 12-190(4) in Schedule 1
- 9 Subparagraph 12-190(6)(a)(i) in Schedule 1
- 10 Subsection 15-25(1) in Schedule 1
- 11 Paragraph 16-155(1)(a) in Schedule 1
- 12 Paragraph 16-160(1)(a) in Schedule 1
- 13 After section 16-165 in Schedule 1
- 14 Subsection 16-170(3) in Schedule 1
- 15 Section 16-175 in Schedule 1
- 16 After section 16-175 in Schedule 1
- A New Tax System (Tax Administration) Act 1999
- 17 Items 26 and 27 of Schedule 18
- 18 Application
- Schedule 4 Amendment of the Corporations Law consequential on Pay As You Go (PAYG) withholding system
- 1 Subsection 443BA(2) (at the end of the definition of remittance provision)
- 2 Subsection 459E(5)
- 3 Subsection 588F(2) (at the end of the definition of remittance provision)
- 4 At the end of subsection 588FGA(1)
- Schedule 4A Income tax deductions for GST-related expenditure
- Income Tax Assessment Act 1997
- 1 Subsection 25-80(1)
- 2 Paragraph 25-80(1)(a)
- 3 Paragraph 25-80(1)(c)
- 4 Paragraph 25-80(1)(d)
- 5 Paragraph 25-80(1)(d)
- 6 Paragraph 25-80(1)(e)
- 7 At the end of subsection 25-80(1)
- 8 Subsection 25-80(2)
- 9 At the end of section 25-80
- 10 At the end of section 42-15 (after the notes)
- 11 Subsection 42-168(1)
- 12 Paragraph 42-168(1)(a)
- 13 At the end of subsection 42-168(1)
- 14 After subsection 42-168(1)
- 15 Subsection 42-168(2)
- 16 At the end of section 42-170
- Schedule 4B Diesel Fuel Rebate Scheme
- Customs Act 1901
- 1 Subsection 164(5A)
- 2 After subsection 164(5AA)
- 3 Subsection 164(5AA)
- 4 At the end of paragraph 164(5AA)(b)
- 5 After subsection 164(5AB)
- 6 Subsection 78A(5A)
- 7 After subsection 78A(5AA)
- 8 Subsection 78A(5AA)
- 9 At the end of paragraph 78A(5AA)(b)
- 10 After subsection 78A(5AB)
- Schedule 4C Access to ABN information
- Part 1 Amendments
- A New Tax System (Australian Business Number) Act 1999
- 1 Subsection 3(3) (note)
- 2 Section 26
- 3 At the end of section 27
- 4 After Division 10
- 5 At the end of paragraph 30(3)(c)
- 6 At the end of paragraph 30(3)(d)
- 7 Subsection 30(4)
- 8 Section 41 (at the end of the definition of official employment)
- Part 2 Transitional
- 9 Regulations
- Schedule 5 Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
- 1 Subsection 995-1(1) (definition of approved form)
- 1A Subsection 995-1(1) (after paragraph (d) of the definition of BAS provisions
- 2 Subsection 995-1(1)
- 3 Subsection 995-1(1)
- 4 Subsection 995-1(1) (definition of electronic signature)
- 5 Subsection 995-1(1)
- 6 Subsection 995-1(1)
- 6A Subsection 995-1(1)
- 7 Subsection 995-1(1)
- 8 Subsection 995-1(1) (definition of PAYE earner)
- 9 Subsection 995-1(1) (definition of PAYE earnings)
- 10 Subsection 995-1(1)
- 10A Subsection 995-1(1) (paragraphs (b) and (c) of the definition of recognised tax adviser)
- 11 Subsection 995-1(1)
- 12 Subsection 995-1(1)
- 13 Subsection 995-1(1)
- 14 Subsection 995-1(1) (definition of tax audit)
- 15 Subsection 995-1(1)
- 16 Subsection 995-1(1)
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