Document ID: chunk:federal_register_of_legislation:C2004A00636:clause:2_14
Version: federal_register_of_legislation:C2004A00636
Segment Type: clause
Provision Reference: sch 2 cl 14
Character Range: 34005–34474

14  After subsection 128C(1)
Insert:

Application

 (1A) The Commissioner must not exercise his or her power under subsection (1) on or after 1 July 2000.

 (1B) Subsections (2) and (5) do not apply in relation to withholding tax that becomes due and payable on or after 1 July 2000.

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