Commonwealth Numbered Acts

A NEW TAX SYSTEM (TAX ADMINISTRATION) ACT 1999 NO. 179, 1999 - Long Title

Part 1—Amendment of the Taxation Administration Act 1953 4 Part 2—Amendment of A New Tax System (Family Assistance) (Administration) Act 1999 10 Part 3—Application and saving 11

Part 1—Amendment of the Taxation Administration Act 1953 12 Part 2—Consequential amendment of Acts 39

A New Tax System (Goods and Services Tax) Act 1999 39 Fringe Benefits Tax Assessment Act 1986 39 Income Tax Assessment Act 1936 40 Petroleum Resource Rent Tax Assessment Act 1987 50 Sales Tax Assessment Act 1992 51 Superannuation Contributions Tax (Assessment and Collection) Act 1997 52 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 53 Superannuation Guarantee (Administration) Act 1992 53 Taxation Administration Act 1953 54 Termination Payments Tax (Assessment and Collection) Act 1997 57 Tobacco Charges Assessment Act 1955 57 Wool Tax (Administration) Act 1964 58

Part 3—Saving provisions 60

Part 1—Amendment of the Taxation Administration Act 1953 64 Part 2—Consequential amendment of Act 81

Income Tax Assessment Act 1936 81

Part 1—Amendment of the Taxation Administration Act 1953 85 Part 2—Application of amendments 94

Part 1—Amendments 95

Income Tax Assessment Act 1936 95 Social Security Act 1991 104 Social Security Administration Act 1999 105 Taxation Administration Act 1953 105 Veterans' Entitlements Act 1986 107

Part 2—Application and transitional 108

Part 1— Income Tax Assessment Act 1936 109 Part 2— Taxation Administration Act 1953 118 Part 3—Application of amendments 122

Income Tax Assessment Act 1997 123

Income Tax Assessment Act 1997 140

Part 1—ABNs for government entities 151

A New Tax System (Australian Business Number) Act 1999 151

Part 2—Changes relating to tax-deductible gifts 152

A New Tax System (Australian Business Number) Act 1999 152

Part 3—Technical correction 153

A New Tax System (Australian Business Number) Act 1999 153

Part 1—Amendment of the Taxation Administration Act 1953 154 Part 2—Amendment of other Acts 165

A New Tax System (Pay As You Go) Act 1999 165 Income Tax Assessment Act 1936 165

Aboriginal Land Rights (Northern Territory) Act 1976 167 Bankruptcy Act 1966 167 Child Support (Registration and Collection) Act 1988 167 Crimes (Taxation Offences) Act 1980 168 Defence Act 1903 169 Higher Education Funding Act 1988 169 Income Tax Assessment Act 1936 169 Income Tax Assessment Act 1997 182 Income Tax Rates Act 1986 188 Public Service Act 1922 188 Social Security Act 1991 189 Taxation Administration Act 1953 189 Taxation (Interest on Overpayments and Early Payments) Act 1983 189 Veterans' Entitlements Act 1986 190

A New Tax System (Goods and Services Tax) Act 1999 191 Income Tax Assessment Act 1936 191 Taxation Administration Act 1953 192

Taxation (Interest on Overpayments and Early Payments) Act 1983 198

Taxation Administration Act 1953 202

A New Tax System (Goods and Services Tax) Act 1999 205 A New Tax System (Wine Equalisation Tax) Act 1999 206 Taxation Administration Act 1953 206

Crimes (Taxation Offences) Act 1980 209 Higher Education Funding Act 1988 209 Income Tax Assessment Act 1936 209 Income Tax Assessment Act 1997 213 Taxation (Interest on Overpayments and Early Payments) Act 1983 213

Income Tax Assessment Act 1936 217

A New Tax System (Tax Administration) Act 1999 No. 179, 1999

An Act to implement A New Tax System by amending the law about taxation and Australian Business Numbers, and for related purposes

[ Assented to 22 December 1999 ] The Parliament of Australia enacts: