A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 2   Collection and recovery rules

Part 1   Amendment of the Taxation Administration Act 1953

2   Application of Part 4-15 in Schedule 1 to the Taxation Administration Act 1953

 

(1) Section 255-5 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to an amount of a tax-related liability that becomes due and payable on or after 1 July 2000.

      

(2) Subdivision 255-B in Schedule 1 to the Taxation Administration Act 1953 applies in relation to any tax-related liability (whether arising before, on or after 1 July 2000).

      

(3) Subdivision 255-C in Schedule 1 to the Taxation Administration Act 1953 applies in relation to:

(a) a proceeding commenced on or after 1 July 2000 under section 255-5 in that Schedule; and

(b) a proceeding to recover an amount of a tax-related liability if it commenced before 1 July 2000 and is continuing on or after that day, as if it were a proceeding commenced under that section; and

(c) a proceeding to recover an amount of a tax-related liability that became due and payable before 1 July 2000 if the proceeding commences on or after that day, as if it were a proceeding commenced under that section.

      

(4) Subdivision 260-A in Schedule 1 to the Taxation Administration Act 1953 applies in relation to any debt (whether payable before, on or after 1 July 2000).

      

(4A) Despite subitems (2), (3) and (4), nothing can be done under Subdivision 255-B, 255-C or 260-A in Schedule 1 to the Taxation Administration Act 1953 before 1 July 2000.

      

(5) Subdivision 260-B in Schedule 1 to the Taxation Administration Act 1953 applies in relation to a person who becomes a liquidator on or after 1 July 2000 (whether the outstanding tax-related liabilities concerned arise before, on or after that day).

      

(6) Subdivision 260-C in Schedule 1 to the Taxation Administration Act 1953 applies in relation to a receiver, or receiver and manager, who takes possession of a company's assets on or after 1 July 2000 (whether the outstanding tax-related liabilities concerned arise before, on or after that day).

      

(7) Subdivision 260-D in Schedule 1 to the Taxation Administration Act 1953 applies in relation to an agent who is instructed, on or after 1 July 2000, to wind-up the principal's business in Australia (whether the outstanding tax-related liabilities concerned arise before, on or after that day).

      

(8) Subdivision 260-E in Schedule 1 to the Taxation Administration Act 1953 applies in relation to a person who dies on or after 1 July 2000 (whether the outstanding tax-related liabilities concerned arise before, on or after that day).

      

(9) Section 265-40 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to an amount of a tax-related liability that is paid on or after 1 July 2000 (whether the liability concerned arises before, on or after that day).

      

(10) Section 265-45 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to any tax-related liability arising on or after 1 July 2000.