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Taxation Laws Amendment Act (No. 3) 1999
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Department of the Treasury
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C2004A00405
01 July 1997
-
30 June 1999
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1 Short title
2 Commencement
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3 Schedule(s)
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Schedule 1—Running balance accounts, general interest charge and related matters
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Part 1—Amendments
Fringe Benefits Tax Assessment Act 1986
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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
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Subdivision E—Late payment of estimate
Income Tax Assessment Act 1997
Petroleum Resource Rent Tax Assessment Act 1987
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85 Unpaid tax
Sales Tax Assessment Act 1992
68 Unpaid tax
91ZB Failure to make deductions from payments
91ZC Failure to pay deducted amounts
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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
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Part 4—Recovery of unpaid surcharge, advance instalment, general interest charge or late payment penalty
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25A Additional liability to pay general interest charge
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
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Part 4—Recovery of unpaid surcharge, general interest charge or late payment penalty
Superannuation Entities (Taxation) Act 1987
Superannuation Guarantee (Administration) Act 1992
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49 Unpaid superannuation guarantee charge
Taxation Administration Act 1953
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Part IIA—Charges and penalties for failing to meet obligations
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Division 1—The general interest charge
8AAA Overview
8AAB When the general interest charge applies
8AAC Amount of the general interest charge
8AAD What is the general interest charge rate
8AAE When the charge is due and payable
8AAF Notification by Commissioner
8AAG Remission of the charge
8AAH Judgment for payment of an unpaid amount
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Division 2—The failure to notify penalty
8AAI Overview
8AAJ When the failure to notify penalty applies
8AAK Amount of the failure to notify penalty
8AAL Notification by Commissioner
8AAM Remission of the penalty
8AAN Failure to pay the penalty
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Division 3—The late reconciliation statement penalty
8AAO Overview
8AAP When the late reconciliation statement penalty applies
8AAQ Amount of the late reconciliation statement penalty
8AAR Notification by Commissioner
8AAS Remission of the penalty
8AAT Failure to pay the penalty
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Division 4—Recovery of charges and penalties
8AAU Overview
8AAV Recovery of amounts by Commissioner
8AAW Substituted service
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Part IIB—Running balance accounts, application of payments and credits, and related matters
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Division 1—Preliminary
8AAZA Definitions
8AAZB Trustee to be treated as separate entity for each capacity
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Division 2—Running balance accounts (or RBAs)
8AAZC Establishment of RBAs
8AAZD Allocation of tax debts to RBAs
8AAZE Allocation of payments and credits to RBAs
8AAZF General interest charge on RBA deficit
8AAZG RBA statements
8AAZH Recovery of RBA deficit
8AAZI RBA statement to be evidence
8AAZJ Evidentiary certificate about RBA transactions etc.
8AAZK Effect of judgment in proceedings to recover RBA deficit debt
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Division 3—Application of payments and credits against tax debts
8AAZL Application of payments and credits against tax debts
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Division 4—Miscellaneous provisions about tax debts
8AAZM When payments are treated as received
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8AAZN Overpayments made by the Commissioner under taxation laws
Taxation (Interest on Overpayments and Early Payments) Act 1983
Taxation (Interest on Underpayments) Act 1986
Taxation (Unpaid Company Tax) Assessment Act 1982
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13 Late payment of tax
Termination Payments Tax (Assessment and Collection) Act 1997
13 Payment of general interest charge if liability increased by amended assessment
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Part 4—Recovery of unpaid surcharge, general interest charge or late payment penalty
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16A Additional liability to pay general interest charge
Tobacco Charges Assessment Act 1955
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18 Unpaid charge
Trust Recoupment Tax Assessment Act 1985
Wool Tax (Administration) Act 1964
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38 Unpaid tax
Part 2—Application and transitional
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Schedule 2—Measures to deal with abuse of foreign tax credits
Income Tax Assessment Act 1936
177H Amendment of foreign tax credit determinations
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226AA Penalty tax where Part IVA applies—foreign tax credits
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Schedule 3—Technical corrections
Income Tax Assessment Act 1936
Taxation Laws Amendment Act (No. 1) 1998
Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997
Social Security Legislation Amendment (Parenting and Other Measures) Act 1997
