Commonwealth Numbered Acts

A NEW TAX SYSTEM (TAX ADMINISTRATION) ACT (NO. 2) 2000 NO. 91, 2000 - Long Title

Taxation Administration Act 1953 4

Part 1—General 22

A New Tax System (Australian Business Number) Act 1999 22 A New Tax System (Tax Administration) Act 1999 22 Diesel and Alternative Fuels Grants Scheme Act 1999 22 Fringe Benefits Tax Assessment Act 1986 23 Income Tax Assessment Act 1936 24 Income Tax Assessment Act 1997 34 Petroleum Resource Rent Tax Assessment Act 1987 34 Superannuation Contributions Tax (Assessment and Collection) Act 1997 35 Superannuation Guarantee (Administration) Act 1992 35 Taxation Administration Act 1953 37 Taxation (Interest on Overpayments and Early Payments) Act 1983 46 Tobacco Charges Assessment Act 1955 46 Termination Payments Tax (Assessment and Collection) Act 1997 47 Wool Tax (Administration) Act 1964 47

Part 2—Amendments applying to returns etc. for the 2000-01 year and later years 49

Income Tax Assessment Act 1936 49 Taxation Administration Act 1953 50

Part 3—Amendments applying to tax payable for the 2000-01 year and later years 56

Income Tax Assessment Act 1936 56

Part 4—FBT amendments commencing on 1 April 2001 57

Fringe Benefits Tax Assessment Act 1986 57

Taxation Administration Act 1953 59 A New Tax System (Tax Administration) Act 1999 62

Income Tax Assessment Act 1997 64

Customs Act 1901 67 Excise Act 1901 68

Part 1—Amendments 70

A New Tax System (Australian Business Number) Act 1999 70

Part 2—Transitional 74

A New Tax System (Tax Administration) Act (No. 2) 2000 No. 91, 2000

An Act to amend the law about taxation to implement A New Tax System, and for related purposes

[ Assented to 30 June 2000 ] The Parliament of Australia enacts: