Document ID: chunk:federal_register_of_legislation:C2004C01086:front:0:p1
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A New Tax System (Tax Administration) Act 1999

Act No. 179 of 1999 as amended

This compilation was prepared on 15 May 2003

[This Act was amended by Act No. 44 of 2000]
[Schedule 3 (item 4) amended subitem 2(4) of Schedule 2
Schedule 3 (item 4) commences on 22 December 1999]

[This Act was amended by Act No. 91 of 2000]
Schedule 2 (item 1A) amended Schedule 2 (subitem 2(3))
Schedule 3 (item 17) repealed Schedule 18 (items 26, 27)
For application see Schedule 3 (item 18)
Schedule 2 (item 1A) commenced on 1 July 2000
Schedule 3 (items 17, 18) commenced on 22 December 1999]

[This Act was amended by Act No. 57 of 2002]
Schedule 12 (item 41) amended Schedule 6 (item 22)
Schedule 12 (item 42) amended Schedule 11 (item 33)
Schedule 12 (item 41) commenced on 22 December 1999
Schedule 12 (item 42) commenced on 1 July 2000]

[This Act was amended by Act No. 30 of 2003]
Schedule 2 (item 90) repealed and substituted Schedule 5
(items 67 and 68)
Schedule 2 (item 90) commenced on 1 July 2000]

Prepared by the Office of Legislative Drafting,
Attorney‑General's Department, Canberra

Contents
1 Short title...................................
2 Commencement...............................
3 Schedule(s)..................................

Schedule 1—Pay as you go (PAYG) withholding

Part 1—Amendment of the Taxation Administration Act 1953
Division 15—Working out the amount to withhold
Guide to Division 15

15‑1......................What this Division is about
Subdivision 15‑A—Working out how much to withhold

15‑10........................How much to withhold
15‑15...........Variation of amounts required to be withheld
Subdivision 15‑B—Withholding schedules and regulations

15‑25.....Commissioner's power to make withholding schedules
15‑30.Matters to be considered when making withholding schedules
15‑35...................Regulations about withholding
Subdivision 15‑C—Declarations

15‑50..............................Declarations
When to withhold

Part 2—Amendment of A New Tax System (Family Assistance) (Administration) Act 1999

Part 3—Application and saving

Schedule 2—Collection and recovery rules

Part 1—Amendment of the Taxation Administration Act 1953

Part 4‑15—Collection and recovery of tax‑related liabilities and other amounts
Division 250—Introduction
Subdivision 250‑A—Guide to Part 4‑15

250‑1........................What this Part is about
250‑5................Some important concepts about tax‑related liabilities
250‑10...........................Summary of tax‑related liabilities
Subdivision 250‑B—Object of this Part

250‑25.................................Object
Division 255—General rules about collection and recovery
Subdivision 255‑A—Tax‑related liabilities

255‑1..............................Meaning of tax‑related liability
255‑5...........................Recovering a tax‑related liability that is due and payable
Subdivision 255‑B—Commissioner's power to vary payment time

255‑10.....................To defer the payment time
255‑15................To permit payments by instalments
255‑20......To bring forward the payment time in certain cases
Subdivision 255‑C—Recovery proceedings

Guide to Subdivision 255‑C

255‑35..................What this Subdivision is about
Operative provisions

255‑40Service of documents if person absent from Australia or cannot be found
255‑45.......................Evidentiary certificate
255‑50..................Certain statements or averments
255‑55........................Evidence by affidavit
Division 260—Special rules about collection and recovery
Guide to Division 260

260‑1.....................What this Division is about
Subdivision 260‑A—From third