Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:2_2:p1
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 2 cl 2 (pt 1/2)
Character Range: 72171–74852

2  Application of Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953

(1) Section 255‑5 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to an amount of a tax‑related liability that becomes due and payable on or after 1 July 2000.

(2) Subdivision 255‑B in Schedule 1 to the Taxation Administration Act 1953 applies in relation to any tax‑related liability (whether arising before, on or after 1 July 2000).

(3) Subdivision 255‑C in Schedule 1 to the Taxation Administration Act 1953 applies in relation to:
 (a) a proceeding commenced on or after 1 July 2000 under section 255‑5 in that Schedule; and
 (b) a proceeding to recover an amount of a tax‑related liability if it commenced before 1 July 2000 and is continuing on or after that day, as if it were a proceeding commenced under that section; and
 (c) a proceeding to recover an amount of a tax‑related liability that became due and payable before 1 July 2000 if the proceeding commences on or after that day, as if it were a proceeding commenced under that section.

(4) Subdivision 260‑A in Schedule 1 to the Taxation Administration Act 1953 applies in relation to any debt (whether payable before, on or after 1 July 2000).

(4A) Despite subitems (2), (3) and (4), nothing can be done under Subdivision 255‑B, 255‑C or 260‑A in Schedule 1 to the Taxation Administration Act 1953 before 1 July 2000.

(5) Subdivision 260‑B in Schedule 1 to the Taxation Administration Act 1953 applies in relation to a person who becomes a liquidator on or after 1 July 2000 (whether the outstanding tax‑related liabilities concerned arise before, on or after that day).

(6) Subdivision 260‑C in Schedule 1 to the Taxation Administration Act 1953 applies in relation to a receiver, or receiver and manager, who takes possession of a company's assets on or after 1 July 2000 (whether the outstanding tax‑related liabilities concerned arise before, on or after that day).

(7) Subdivision 260‑D in Schedule 1 to the Taxation Administration Act 1953 applies in relation to an agent who is instructed, on or after 1 July 2000, to wind‑up the principal's business in Australia (whether the outstanding tax‑related liabilities concerned arise before, on or after that day).

(8) Subdivision 260‑E in Schedule 1 to the Taxation Administration Act 1953 applies in relation to a person who dies on or after 1 July 2000 (whether the outstanding tax‑related liabilities concerned arise before, on or after that day).

(9) Section 265‑40 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to an amount of a tax‑related liability that is paid on or after 1 July 2000 (whether the liability