Document ID: chunk:federal_register_of_legislation:C2004A00636:section:2
Version: federal_register_of_legislation:C2004A00636
Segment Type: section
Provision Reference: s 2
Character Range: 2283–4397

2  Commencement

 (1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.

 (2) Schedule 2 (except items 2, 5, 9 and 10 and subitem 11(2)) commences on 1 April 2000.

 (3) Items 2, 5, 9 and 10, and subitem 11(2), of Schedule 2 commence on 1 April 2001.

 (4) Item 34 of Schedule 3 commences, or is taken to have commenced, on 1 July 2000, immediately after the commencement of item 49 of Schedule 11 to the A New Tax System (Tax Administration) Act 1999.

 (5) Item 35 of Schedule 3 commences, or is taken to have commenced, on 1 July 2000, immediately after the commencement of item 58 of Schedule 11 to the A New Tax System (Tax Administration) Act 1999.

 (6) Items 46 and 47 of Schedule 3 commence, or are taken to have commenced:
 (a) immediately after the commencement of item 6 of Schedule 2 to the Youth Allowance Consolidation Act 2000; or
 (b) immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999;
whichever is the later.

 (7) Item 48 of Schedule 3 commences, or is taken to have commenced:
 (a) on 20 March 2000; or
 (b) immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999;
whichever is the later.

 (8) Item 68 of Schedule 3 commences, or is taken to have commenced, immediately after the commencement of Schedule 12 to the A New Tax System (Tax Administration) Act 1999.

 (9) Items 39, 40, 52, 53, 73 and 74 of Schedule 3 commence, or are taken to have commenced, on 1 July 2000.

 (10) Item 1 of Schedule 4 to this Act commences, or is taken to have commenced, on 1 July 2000, immediately before the commencement of Schedule 1 to the A New Tax System (Indirect Tax Administration) Act 1999.

 (11) Items 4 to 9 of Schedule 4 to this Act commence, or are taken to have commenced, on 1 July 2000, immediately after the commencement of the amendments of the Income Tax Assessment Act 1936 made by Part 1 of Schedule 5 to the A New Tax System (Tax Administration) Act 1999.