Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:2_44
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 2 cl 44
Character Range: 92689–93444

44  At the end of section 258
Add:

Application

 (3) This section does not apply in relation to:
 (a) tax paid on or after 1 July 2000; or
 (b) any other amount paid on or after 1 July 2000, and that is taken to be tax for the purposes of this section because of any other provision of this Act.

Example: Subsection 163A(8) provides that in section 258 tax includes a penalty under section 163A. This section therefore does not apply in relation to such a penalty that is paid on or after 1 July 2000.

Note: For provisions about collection and recovery of tax and other amounts on or after 1 July 2000 (including provisions about recovery of tax paid on behalf of another person), see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.