Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:2_130
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 2 cl 130
Character Range: 101829–104468

130  Recovery of a tax‑related liability that is due and payable
Despite its repeal, a provision listed in the table continues to have effect in relation to an amount that became due and payable before 1 July 2000.

Tax‑related liability that became due and payable before 1 July 2000
Item                                                                  Act                                                                                                                               Provision
  1                                                                   Fringe Benefits Tax Assessment Act 1986                                                                                           section 94
  2                                                                   Petroleum Resource Rent Tax Assessment Act 1987                                                                                   section 86
  3                                                                   Sales Tax Assessment Act 1992                                                                                                     section 69
  4                                                                   Superannuation Contributions Tax (Assessment and Collection) Act 1997                                                             section 26 or 27
  5                                                                   Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997  section 22 or 23
  6                                                                   Superannuation Guarantee (Administration) Act 1992                                                                                section 50
  7                                                                   Termination Payments Tax (Assessment and Collection) Act 1997                                                                     section 17 or 18
  8                                                                   Taxation Administration Act 1953                                                                                                  subsection 8AAV(1) or (2)
  9                                                                   Tobacco Charges Assessment Act 1955                                                                                               section 21
  10                                                                  Wool Tax (Administration) Act 1964                                                                                                section 44