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Taxation Laws Amendment Act (No. 3) 1999

No longer in force

Administered by

Department of the Treasury

Superseded version

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C2004A00405

01 July 1997 - 30 June 1999

Table of contents

1 Short title
2 Commencement
3 Schedule(s)
- Schedule 1—Running balance accounts, general interest charge and related matters
  - Part 1—Amendments
    - Fringe Benefits Tax Assessment Act 1986
93 Unpaid tax
- Income Tax Assessment Act 1936
163AA General interest charge on unpaid penalty
220AAGA Commissioner must be notified of amounts
220AAOA Commissioner must be notified of amounts
220AATA Commissioner must be notified of amounts
220AAW Large remitters—non-electronic payment
220AS Failure to make deduction from reportable payment
220AU Commissioner may remit penalty for failure to deduct
221AZM Entitlement to instalment credit
221AZMAA Late payment of instalments
221EAA Failure to make deductions from salary or wages
221N Remission of penalty
221YE Entitlement to provisional tax credit
221YHH Failure to make deductions from prescribed payments
221YHZCA Duty to notify Commissioner of amount deducted
221ZNA Notification of amount deducted
221ZP Late payment of deduction
Subdivision E—Late payment of estimate
- Income Tax Assessment Act 1997
- Petroleum Resource Rent Tax Assessment Act 1987
- 85 Unpaid tax
  - Sales Tax Assessment Act 1992
- 68 Unpaid tax
- 91ZB Failure to make deductions from payments
- 91ZC Failure to pay deducted amounts
- 95A Failure to notify of assessable dealings with goods
  - Superannuation Contributions Tax (Assessment and Collection) Act 1997
- 22 Payment of general interest charge if surcharge payable under a further assessment
Part 4—Recovery of unpaid surcharge, advance instalment, general interest charge or late payment penalty
- 25A Additional liability to pay general interest charge
  - Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
Part 4—Recovery of unpaid surcharge, general interest charge or late payment penalty
- Superannuation Entities (Taxation) Act 1987
- Superannuation Guarantee (Administration) Act 1992
- 49 Unpaid superannuation guarantee charge
  - Taxation Administration Act 1953
Part IIA—Charges and penalties for failing to meet obligations
- Division 1—The general interest charge
- Division 2—The failure to notify penalty
- Division 3—The late reconciliation statement penalty
- Division 4—Recovery of charges and penalties
Part IIB—Running balance accounts, application of payments and credits, and related matters
- Division 1—Preliminary
  - 8AAZA Definitions
  - 8AAZB Trustee to be treated as separate entity for each capacity
- Division 2—Running balance accounts (or RBAs)
- Division 3—Application of payments and credits against tax debts
  - 8AAZL Application of payments and credits against tax debts
- Division 4—Miscellaneous provisions about tax debts
Part 4—Recovery of unpaid surcharge, general interest charge or late payment penalty
- 16A Additional liability to pay general interest charge
  - Tobacco Charges Assessment Act 1955
- 18 Unpaid charge
  - Trust Recoupment Tax Assessment Act 1985
  - Wool Tax (Administration) Act 1964
- 38 Unpaid tax
  - Part 2—Application and transitional
  - Schedule 2—Measures to deal with abuse of foreign tax credits
    - Income Tax Assessment Act 1936
- 177H Amendment of foreign tax credit determinations
- 226AA Penalty tax where Part IVA applies—foreign tax credits
  - Schedule 3—Technical corrections