House of Representatives

A New Tax System (Tax Administration) Bill 1999

Explanatory Memorandum

(Circulated by authority of the Treasurer, the Hon Peter Costello, MP)


This Bill was introduced as A New Tax System (Taxation Laws Amendment) Bill (No. 1) 1999


Building Workers' Industrial Union of Australia & Others v. Odco Pty Ltd (1999)
29 FCR 104 and Drake Personnel Limited & Others v. Commissioner of State Revenue (Victoria)
98 ATC 4915 ;
40 ATR 304 .


Introduced into the TAA 1953 in Schedule 1 to the PAYG Bill on 30 June 1999.

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