Federal Register of Legislation - Australian Government

Primary content

Taxation Administration Act 1953

Authoritative Version
Act No. 1 of 1953 as amended, taking into account amendments up to Treasury Laws Amendment (Reuniting More Superannuation) Act 2021
An Act to provide for the administration of certain Acts relating to Taxation, and for other purposes
Administered by: Treasury
General Comments: Section 355-25 of Schedule 1 of this Act has been modified by the operation of the Commissioner’s Remedial Power, click here to see the modification.

Paragraph 12-319A(b)(ii) of Schedule 1 of this Act has been modified by the operation of the Commissioner’s Remedial Power, click here to see the modification.
Registered 06 May 2021
Start Date 04 Apr 2021
Table of contents.

Commonwealth Coat of Arms of Australia

Taxation Administration Act 1953

No. 1, 1953

Compilation No. 179

Compilation date:                              4 April 2021

Includes amendments up to:            Act No. 24, 2021

Registered:                                         6 May 2021

This compilation is in 3 volumes

Volume 1:       sections 1–18

                        Schedule 1 (sections 6‑1 to 97‑35)

Volume 2:       Schedule 1 (sections 105‑1 to 990‑5)

Volume 3:       Endnotes

Each volume has its own contents

This compilation includes a commenced amendment made by Act No. 69, 2020

About this compilation

This compilation

This is a compilation of the Taxation Administration Act 1953 that shows the text of the law as amended and in force on 4 April 2021 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

Endnotes                                                                                                                                      1

Endnote 1—About the endnotes                                                                              1

Endnote 2—Abbreviation key                                                                                  3

Endnote 3—Legislation history                                                                               4

Endnote 4—Amendment history                                                                           69


Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

 

Endnote 2—Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

/sub‑subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub‑Ch = Sub‑Chapter(s)

cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

commenced or to be commenced

 

Endnote 3—Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Taxation Administration Act 1953

1, 1953

4 Mar 1953

1 Apr 1953

 

Income Tax and Social Services Contribution Assessment Act 1953

28, 1953

15 Apr 1953

15 Apr 1953

Entertainments Tax Abolition Act 1953

39, 1953

30 Sept 1953

1 Oct 1953

Pay‑roll Tax Assessment Act 1953

40, 1953

2 Oct 1953

1 Oct 1953

Estate Duty Assessment Act 1953

52, 1953

28 Oct 1953

28 Oct 1953

Salaries Adjustment Act 1955

18, 1955

10 June 1955

10 June 1955

s. 3(2)

Salaries (Statutory Offices) Adjustment Act 1957

39, 1957

12 Sept 1957

1 July 1957

Taxation Administration Act 1959

95, 1959

4 Dec 1959

4 Dec 1959

Salaries (Statutory Offices) Adjustment Act 1960

17, 1960

17 May 1960

17 May 1960

s. 2

Salaries (Statutory Offices) Adjustment Act 1964

75, 1964

5 Nov 1964

5 Nov 1964

s. 2

Taxation Administration Act 1965

155, 1965

18 Dec 1965

14 Feb 1966

Statute Law Revision (Decimal Currency) Act 1966

93, 1966

29 Oct 1966

1 Dec 1966

Salaries Act 1968

120, 1968

2 Dec 1968

2 Dec 1968

s. 2

Statute Law Revision Act 1973

216, 1973

19 Dec 1973

31 Dec 1973

ss. 9(1) and 10

Taxation Administration Act 1974

133, 1974

9 Dec 1974

ss. 1 and 2: Royal Assent
ss. 3, 4, 7, 8 and 10–12: 23 Dec 1974 (see Gazette 1974, No. 103D)
Remainder: 1 July 1976 (see Gazette 1976, No. S107)

s. 9(2)

Jurisdiction of Courts (Miscellaneous Amendments) Act 1979

19, 1979

28 Mar 1979

Parts II–XVII (ss. 3–123): 15 May 1979 (see Gazette 1979, No. S86)
Remainder: Royal Assent

ss. 110(2) and 125–127

Taxation Administration Amendment Act 1979

59, 1979

15 June 1979

15 June 1979

Statute Law (Miscellaneous Provisions) Act (No. 1) 1983

39, 1983

20 June 1983

s 7(1), (5) and Sch 1: 18 July 1983 (s 2(1))

s 7(1) and (5)

Taxation Administration Amendment Act 1983

117, 1983

16 Dec 1983

16 Dec 1983

Taxation Laws Amendment Act 1984

123, 1984

19 Oct 1984

ss. 1 and 2: Royal Assent
s. 319(1): 14 Feb 1983 (see s. 2(2))
Remainder: 14 Dec 1984

s. 317

Trust Recoupment Tax (Consequential Amendments) Act 1985

4, 1985

24 Mar 1985

5 Apr 1985 (see s. 2)

Sales Tax Laws Amendment Act 1985

47, 1985

30 May 1985

ss. 3, 4(2), 11, 12 and Part XI (ss. 54–56): 21 Aug 1981
ss. 5, 18, 20, 22, 24, 28(2), 39, 40, 45, 48, 50, 51 and 53: 10 May 1985 (see s. 2(3))
Remainder: Royal Assent

s. 2(4) and (5)

Statute Law (Miscellaneous Provisions) Act (No. 1) 1985

65, 1985

5 June 1985

Sch 1: 3 July 1985 (s 2(1))
Sch 1: 14 Dec 1984 (s 2(45))

as amended by

 

 

 

 

Statute Law (Miscellaneous Provisions) Act (No. 2) 1985

193, 1985

16 Dec 1985

Sch 1: 3 July 1985 (s 2(15)(b))

National Crime Authority (Miscellaneous Amendments) Act 1985

104, 1985

16 Oct 1985

s. 14(1): 1 July 1984
Remainder: Royal Assent

Taxation Laws Amendment Act (No. 2) 1985

123, 1985

28 Oct 1985

28 Oct 1985

Taxation Laws Amendment Act (No. 3) 1985

168, 1985

16 Dec 1985

Part II (ss. 3–9): 1 Jan 1986
Parts IV–VI (ss. 12–17): 1 July 1969
Remainder: Royal Assent

Fringe Benefits Tax (Miscellaneous Provisions) Act 1986

41, 1986

24 June 1986

24 June 1986 (see s. 2)

s. 2(2)

Taxation Laws Amendment Act 1986

46, 1986

24 June 1986

Part IV (ss. 31–41): 1 July 1986
Part V (ss. 42, 43): 28 Oct 1985
Remainder: Royal Assent

Taxation Boards of Review (Transfer of Jurisdiction) Act 1986

48, 1986

24 June 1986

s. 31 and Parts VII and VIII (ss. 45–56): 24 June 1986 (see s. 2(2))
Remainder: 1 July 1986

ss. 213, 221, 229 and 231

Taxation Laws Amendment Act (No. 2) 1986

49, 1986

24 June 1986

ss. 33 and 36: 16 Dec 1985 (see s. 2(2))
ss. 34, 35 and 37–39: 22 May 1986 (see s. 2(3) and Gazette 1986, No. S225)
Remainder: Royal Assent

Taxation Laws Amendment Act (No. 3) 1986

112, 1986

4 Nov 1986

4 Nov 1986

Taxation Administration Amendment (Recovery of Tax Debts) Act 1986

144, 1986

9 Dec 1986

9 Dec 1986

Taxation Laws Amendment Act (No. 4) 1986

154, 1986

18 Dec 1986

Part II (ss. 3–6) and ss. 8(a) and 9–11: 1 Jan 1987
s. 8(c): 10 June 1986
ss. 26(b), (c), 28, 40, 49(3) and (7): 1 Jan 1987 (see s. 2(4) and Gazette 1986, No. S650)
s. 55: 1 Mar 1987 (see Gazette 1987, No. S32)
Remainder: Royal Assent

s. 55(2)

Taxation Laws Amendment (Company Distributions) Act 1987

58, 1987

5 June 1987

5 June 1987 (see s. 2)

Taxation Laws Amendment Act (No. 2) 1987

62, 1987

5 June 1987

s 55 and Sch 4: 5 June 1987 (s 2(1))
Sch 1: 1 July 1987 (s 2(6))

s 55(2)

Taxation Laws Amendment Act (No. 3) 1987

108, 1987

13 Nov 1987

13 Nov 1987

s. 43

Crimes Legislation Amendment Act 1987

120, 1987

16 Dec 1987

s 33: 16 Dec 1987 (s 2(2))

Taxation Laws Amendment Act (No. 4) 1987

138, 1987

18 Dec 1987

s. 6 and Parts IV, V (ss. 63–88): 21 Dec 1987 (see s. 2(2) and Gazette 1987, No. S347)
Remainder: Royal Assent

Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987

145, 1987

18 Dec 1987

15 Jan 1988 (see s. 2)

Taxation Laws Amendment Act (No. 4) 1988

95, 1988

24 Nov 1988

ss. 44(a) and 54(11): 16 Mar 1989 (see s. 2(2))
Remainder: Royal Assent

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1989

107, 1989

30 June 1989

(see 107, 1989 below)

Taxation Laws Amendment (Tax File Numbers) Act 1988

97, 1988

25 Nov 1988

s 22–28 and 29(1): 1 Jan 1989 (s 2(1))

Taxation Laws Amendment Act (No. 2) 1989

97, 1989

30 June 1989

30 June 1989

Taxation Laws Amendment (Superannuation) Act 1989

105, 1989

30 June 1989

s. 5(o): 18 Dec 1987
Remainder: 30 June 1989 (see s. 2(1))

Taxation Laws Amendment Act (No. 3) 1989

107, 1989

30 June 1989

Part 6 (ss. 29, 30): 24 Nov 1988 (see s. 2(2))
Remainder: Royal Assent

Child Support (Assessment) Act 1989

124, 1989

21 Sept 1989

1 Oct 1989 (see Gazette 1989, No. S314)

Social Security and Veterans’ Affairs Legislation Amendment Act (No. 3) 1989

163, 1989

19 Dec 1989

s 50 and 51: 13 Nov 1989 (s 2)

Taxation Laws Amendment Act (No. 4) 1989

167, 1989

19 Dec 1989

s. 31: 19 Jan 1989
Part 4 (ss. 35–37): 25 Jan 1989
Remainder: Royal Assent

Taxation Laws Amendment Act (No. 5) 1989

20, 1990

17 Jan 1990

17 Jan 1990

s. 2(2)

Training Guarantee (Administration) Act 1990

60, 1990

16 June 1990

s. 43 and Part 10 (ss. 88–95): 31 Oct 1990 (see Gazette 1990, No. S272)
Remainder: 1 July 1990

Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990

61, 1990

16 June 1990

s 26: 1 July 1990 (s 2(4))

Corporations Legislation Amendment Act 1990

110, 1990

18 Dec 1990

Parts 1 and 2 (ss. 1–7): Royal Assent
s. 9(2): 8 Apr 1991 (see Gazette 1991, No. S79)
Remainder: 1 Jan 1991 (see Gazette 1990, No. S335)

Social Security and Veterans’ Affairs Legislation Amendment Act (No. 2) 1990

119, 1990

28 Dec 1990

ss. 4–6, 7(g), 8, 19–21, 22(g) and 23: 22 Aug 1990
ss. 7(a)–(f) and 22(a)–(f): 1 Mar 1991
ss. 9, 10, 41(b) and 42(b): 1 Jan 1991
Remainder: Royal Assent

as amended by

 

 

 

 

Social Security Legislation Amendment Act 1991

69, 1991

25 June 1991

s 23: 28 Dec 1990 (s 2)

Debits Tax Termination Act 1990

136, 1990

28 Dec 1990

1 Jan 1991

Taxation Laws Amendment (Foreign Income) Act 1990

5, 1991

8 Jan 1991

8 Jan 1991

Social Security Legislation Amendment Act 1990

6, 1991

8 Jan 1991

s 97 and 98: 1 Jan 1991 (s 2)

Taxation Laws Amendment Act 1991

48, 1991

24 Apr 1991

s 101 and 102: 24 Apr 1991 (s 2(1))

Taxation Laws Amendment Act (No. 2) 1991

100, 1991

27 June 1991

s 93: 27 June 1991 (s 2(1))

Industrial Relations Legislation Amendment Act 1991

122, 1991

27 June 1991

ss. 4(1), 10(b) and 15–20: 1 Dec 1988
ss. 28(b)–(e), 30 and 31: 10 Dec 1991 (see Gazette 1991, No. S332)
Remainder: Royal Assent

s. 31(2)

Taxation Laws Amendment Act (No. 3) 1991

216, 1991

24 Dec 1991

ss. 11 and 89(2): 22 Jan 1991
ss. 40 and 42: 6 Jan 1992 (see s. 2(3))
ss. 45, 46, 48–51, 54–58, 60–66, 90(1), (3)–(14), 93–96 and 98–101: 21 Aug 1991
ss. 47, 52, 53, 59, 90(2) and 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5))
s. 82(2): 25 Dec 1991
s. 107: 24 June 1992
ss. 112–117: 1 Mar 1992 (see Gazette 1992, No. GN7)
Part 9 (ss. 121, 122): 1 July 1991
Remainder: Royal Assent

ss. 114–117

Taxation Administration Amendment Act 1992

47, 1992

17 June 1992

17 June 1992

Superannuation Guarantee (Consequential Amendments) Act 1992

92, 1992

30 June 1992

1 July 1992

Taxation Laws Amendment Act (No. 3) 1992

98, 1992

30 June 1992

ss. 32–36: 1 July 1992
Remainder: Royal Assent

Taxation Laws Amendment (Self Assessment) Act 1992

101, 1992

30 June 1992

30 June 1992

ss. 12–14

Sales Tax Amendment (Transitional) Act 1992

118, 1992

30 Sept 1992

28 Oct 1992

Student Assistance Amendment Act 1992

138, 1992

19 Nov 1992

ss. 31–43: 1 Jan 1993
Remainder: Royal Assent

Taxation Laws Amendment (Superannuation) Act 1992

208, 1992

22 Dec 1992

s 91–93: 22 Dec 1992 (s 2(1))

Corporate Law Reform Act 1992

210, 1992

24 Dec 1992

s 125: 23 June 1993 (s 2(3) and gaz 1993, No S186)

Taxation Laws Amendment Act (No. 5) 1992

224, 1992

24 Dec 1992

s 122–126: 24 Dec 1992 (s 2(1))

Taxation Laws Amendment Act 1993

17, 1993

9 June 1993

s 63: 9 June 1993 (s 2(1))

Superannuation Industry (Supervision) Consequential Amendments Act 1993

82, 1993

30 Nov 1993

ss. 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1) and 52–64: 1 Dec 1993
Remainder: 1 July 1994

s. 77

Taxation Laws Amendment (Infrastructure Borrowings) Act 1994

163, 1994

16 Dec 1994

16 Dec 1994

Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995

53, 1995

23 June 1995

1 July 1995

Taxation Laws Amendment Act (No. 1) 1995

120, 1995

25 Oct 1995

Schedule 1 (item 58): 23 Nov 1994 (see s. 2(2))
Schedule 2 (items 8–13): 1 July 1994
Remainder: Royal Assent

Sch. 2 (items 1, 7, 18, 20)

Taxation Laws Amendment Act (No. 2) 1995

169, 1995

16 Dec 1995

Sch 8 (items 6–8): 16 Dec 1995 (s 2(1))

Sch 8 (item 8)

Statute Law Revision Act 1996

43, 1996

25 Oct 1996

Sch 4 (item 145): 25 Oct 1996 (s 2(1))

Family (Tax Initiative) Act 1996

63, 1996

27 Nov 1996

1 Jan 1997

Law and Justice Legislation Amendment Act 1997

34, 1997

17 Apr 1997

Sch 16 (items 1–6, 8–11): 1 July 1997 (s 2(2) and gaz 1997, No S244)
Sch 16 (item 7): 17 Apr 1997 (s 2(1))

Income Tax (Consequential Amendments) Act 1997

39, 1997

17 Apr 1997

1 July 1997

Sch. 2 (items 5, 6)

Taxation Laws Amendment Act (No. 4) 1997

174, 1997

21 Nov 1997

Sch 7 (items 17, 18): 21 Nov 1997 (s 2(1))

Taxation Laws (Technical Amendments) Act 1998

41, 1998

4 June 1998

Sch 1 (items 1–3) and Sch 6 (item 19): 4 June 1998 (s 2(1))

Taxation Laws Amendment (Farm Management Deposits) Act 1998

85, 1998

2 July 1998

2 Jan 1999

Taxation Laws Amendment Act (No. 3) 1999

11, 1999

31 Mar 1999

Sch 1 (items 346–352): 1 July 1999 (s 2(3))

¾

Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999

44, 1999

17 June 1999

Sch 7 (items 227, 228): 1 July 1999 (s 3(2)(e), (16) and gaz 1999, No S283)

as amended by

 

 

 

 

Financial Sector Legislation Amendment Act (No. 1) 2000

160, 2000

21 Dec 2000

Schedule 1 (item 21): Royal Assent
Remainder: 18 Jan 2001

A New Tax System (Goods and Services Tax Administration) Act 1999

56, 1999

8 July 1999

1 July 2000

as amended by

 

 

 

 

A New Tax System (Pay As You Go) Act 1999

178, 1999

22 Dec 1999

Sch 1 (items 70, 71): 1 July 2000 (s 2(2))

A New Tax System (Indirect Tax Administration) Act 1999

59, 1999

8 July 1999

1 July 2000 (s 2)

as amended by

 

 

 

 

A New Tax System (Indirect Tax and Consequential Amendments) Act 1999

176, 1999

22 Dec 1999

Sch 5 (item 1): 1 July 2000 (s 2(10))

A New Tax System (Tax Administration) Act (No. 1) 2000

44, 2000

3 May 2000

Sch 4 (item 1): 1 July 2000 (s 2(10))

A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999

83, 1999

8 July 1999

Sch 10 (items 66, 67A): 10 Dec 1999 (s 2(6A)–(6C))
Sch 10 (item 67): never commenced (s 2(6B), (6C))
Sch 10 (item 68): 1 July 2000 (s 2(2))

Sch 10 (item 68)

as amended by

 

 

 

 

Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999

172, 1999

10 Dec 1999

Sch 2 (items 1, 2, 5): 8 July 1999 (s 2(4))

A New Tax System (Australian Business Number Consequential Amendments) Act 1999

85, 1999

8 July 1999

8 July 1999 (see s. 2)

Taxation Laws Amendment Act (No. 4) 1999

94, 1999

16 July 1999

Sch 7: 16 July 1999 (s 2(1))

Statute Stocktake Act 1999

118, 1999

22 Sept 1999

Sch 2 (items 25–28): 22 Sept 1999 (s 2)

Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999

128, 1999

13 Oct 1999

s 9, Sch 1 (items 75, 76) and Sch 3 (items 5, 6): 13 Oct 1999 (s 2(1), (2), (6))
Sch 3 (items 2, 3): 2 June 1997 (s 2(5))

s 9

Public Employment (Consequential and Transitional) Amendment Act 1999

146, 1999

11 Nov 1999

Sch 1 (items 911–915): 5 Dec 1999 (s 2(1), (2))

Australian Security Intelligence Organisation Legislation Amendment Act 1999

161, 1999

10 Dec 1999

Sch 6: 10 Dec 1999 (s 2(1))

A New Tax System (Indirect Tax and Consequential Amendments) Act 1999

176, 1999

22 Dec 1999

Sch 5 (items 2–10): 1 July 2000 (s 2(10), (11))

A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999

177, 1999

22 Dec 1999

Sch 7 (item 38) and Sch 8 (items 19–22): 1 July 2000 (s 2(9))

A New Tax System (Pay As You Go) Act 1999

178, 1999

22 Dec 1999

Sch 1 (items 1–4, 85–88) and Sch 2 (items 1–22, 35, 36, 75–82, 92, 93): 22 Dec 1999 (s 2(1))

Sch 1 (items 3, 4) and Sch 2 (items 35, 36, 92, 93)

as amended by

 

 

 

 

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

Sch 10 (item 20): 22 Dec 1999 (s 2(1))

A New Tax System (Tax Administration) Act (No. 1) 2000

44, 2000

3 May 2000

Sch 4 (items 2, 3): 22 Dec 1999 (s 2(1))

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

Sch 1 (items 1–4, 7, 8), Sch 2 (items 1–4, 86–93, 103–107, 130, 131), Sch 3 (items 1, 2), Sch 4, Sch 5 (items 69, 73, 74), Sch 6 (items 14–24), Sch 10 (items 1–18), Sch 12 (item 21) and Sch 14: 22 Dec 1999 (s 2(1)–(6), (7)(b), (c))
Sch 2 (items 94–102), Sch 11 (items 111, 112), Sch 12 (items 4–20) and Sch 15 (items 9–18): 1 July 2000 (s 2(8), (9)(b), (12))

Sch 1 (items 7, 8), Sch 2 (items 2, 107, 130, 131), Sch 3 (item 2), Sch 4 (item 2), Sch 5 (items 73, 74) and Sch 6 (item 24)

as amended by

 

 

 

 

A New Tax System (Tax Administration) Act (No. 1) 2000

44, 2000

3 May 2000

Sch 3 (item 4): 22 Dec 1999 (s 2(1))

A New Tax System (Tax Administration) Act (No. 2) 2000

91, 2000

30 June 2000

Sch 2 (item 1A): 1 July 2000 (s 3(1))

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 41): 22 Dec 1999 (s 2(1) item 45)

Federal Magistrates (Consequential Amendments) Act 1999

194, 1999

23 Dec 1999

Sch 24: 23 Dec 1999 (s 2(1))

Diesel and Alternative Fuels Grants Scheme (Administration and Compliance) Act 1999

201, 1999

23 Dec 1999

Sch 2: 24 Dec 1999 (s 2(3))

A New Tax System (Tax Administration) Act (No. 1) 2000

44, 2000

3 May 2000

Sch 1, Sch 3 (items 55–67) and Sch 4 (items 17–48): 22 Dec 1999 (s 2(1))
Sch 2 (item 12): 1 Apr 2000 (s 2(2))
Sch 3 (item 68): 1 July 2000 (s 2(8))

Sch 3 (item 62)

Taxation Laws Amendment Act (No. 2) 2000

58, 2000

31 May 2000

Sch 8 (item 20): 1 July 1999 (s 2(13))

Fuel Sales Grants (Consequential Amendments) Act 2000

60, 2000

19 June 2000

19 June 2000 (s 2)

Taxation Laws Amendment Act (No. 6) 2000

76, 2000

28 June 2000

28 June 2000

Sch. 1 (item 8(4))

Diesel and Alternative Fuels Grants Scheme Amendment Act 2000

77, 2000

30 June 2000

Sch 2: 30 June 2000 (s 2(1))

New Business Tax System (Alienation of Personal Services Income) Act 2000

86, 2000

30 June 2000

Sch 1 (items 26A, 26B, 27–58): 30 June 2000 (s 2(1))

Sch 1 (item 58)

New Business Tax System (Miscellaneous) Act (No. 2) 2000

89, 2000

30 June 2000

Sch 2 (items 114, 116) and Sch 7: 22 Dec 1999 (s 2(6), (10))
Sch 2 (items 115, 117): 30 June 2000 (s 2(1))

 

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 46): 30 June 2000 (s 2(1) item 49)

A New Tax System (Tax Administration) Act (No. 2) 2000

91, 2000

30 June 2000

Sch 1 and Sch 2 (items 68–120, 142A, 143, 144): 1 July 2000 (s 3(1))
Sch 3 (items 1–16): 22 Dec 1999 (s 3(4))

Sch 1 (items 3, 4) and Sch 2 (item 144)

as amended by

 

 

 

 

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006

101, 2006

14 Sept 2006

Sch 2 (items 14–17): 14 Sept 2006 (s 2(1) item 2)

Indirect Tax Legislation Amendment Act 2000

92, 2000

30 June 2000

Sch 1 (items 10, 10A, 11), Sch 4 (item 10), Sch 6 (items 8–10), Sch 7 (items 31–33), Sch 9 (items 12–16, 18) and Sch 11 (item 17): 1 July 2000 (s 2(1), (3))

Sch 9 (item 18)

Social Security and Veterans’ Entitlements Legislation Amendment (Miscellaneous Matters) Act 2000

94, 2000

30 June 2000

Sch 5: 1 July 2000 (s 2(5))

Youth Allowance Consolidation Act 2000

106, 2000

6 July 2000

Sch 5 (items 10, 11): 1 July 1998 (s 2(3))
Sch 5 (item 12): 1 July 1999 (s 2(17))

Social Security and Veterans’ Entitlements Legislation Amendment (Private Trusts and Private Companies–Integrity of Means Testing) Act 2000

132, 2000

13 Nov 2000

Sch 5: 13 Nov 2000 (s 2)

Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000

137, 2000

24 Nov 2000

Sch 2 (items 395–398, 418, 419): 24 May 2001 (s 2(3))

Sch 2 (items 418, 419)

Taxation Laws Amendment Act (No. 8) 2000

156, 2000

21 Dec 2000

Sch 5 (items 4–17, 18(1A), (2)): 21 Dec 2000 (s 2(1))
Sch 7 (items 19, 20): 1 July 2000 (s 2(8))

Sch 5 (item 18(1A), (2))

Taxation Laws Amendment Act (No. 7) 2000

173, 2000

21 Dec 2000

Sch 2: 22 Dec 1999 (s 2(2))

Sch 2 (item 5)

Taxation Laws Amendment (Excise Arrangements) Act 2001

25, 2001

6 Apr 2001

Sch 7 (items 28–37): 4 May 2001 (s 2(1)(b))

Corporations (Repeals, Consequentials and Transitionals) Act 2001

55, 2001

28 June 2001

s 4–14 and Sch 3 (items 509, 510): 15 July 2001 (s 2(1), (3))

s 4–14

Family and Community Services Legislation (Simplification and Other Measures) Act 2001

71, 2001

30 June 2001

Sch 2 (item 24): 1 July 1998 (s 2(6))

Taxation Laws Amendment Act (No. 3) 2001

73, 2001

30 June 2001

Sch 1 (items 21, 22, 58–62(1)), Sch 2 (items 1–40, 53, 86–95(1)), Sch 3 (items 20–33), Sch 4 (items 1, 10) and Sch 5: 30 June 2001 (s 2(1))
Sch 2 (items 48–52): 1 Jan 2001 (s 2(2))
Sch 3 (items 35, 36): 1 Apr 2001 (s 2(3))

Sch 1 (items 22, 62(1)), Sch 2 (items 40, 48–53, 95(1)), Sch 3 (items 29, 32, 33), Sch 4 (item 10) and Sch 5 (item 3)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 56): 30 June 2001 (s 2(1) item 56)

Child Support Legislation Amendment Act 2001

75, 2001

30 June 2001

Sch 5 (items 71–74): 30 June 2001 (s 2(1))

Sch 5 (item 74)

Financial Sector (Collection of Data–Consequential and Transitional Provisions) Act 2001

121, 2001