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Taxation Laws Amendment Act (No. 3) 2001

Act No. 73 of 2001 as amended

This compilation was prepared on 6 August 2002

[This Act was amended by Act No. 57 of 2002]

Amendment from Act No. 57 of 2002
[Schedule 12 (item 56) amended Item 36 of Schedule 2
Schedule 12 (item 56) commenced on 30 June 2001]

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

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

Schedule 1—Amendments relating to the goods and services tax

Part 1—GST returns and payments
A New Tax System (Goods and Services Tax) Act 1999
Taxation Administration Act 1953

Part 2—Payment of GST by instalments
A New Tax System (Goods and Services Tax) Act 1999
Income Tax Assessment Act 1997
Taxation Administration Act 1953

Part 3—Substituted accounting periods
A New Tax System (Goods and Services Tax) Act 1999

Part 4—Correction of errors
A New Tax System (Goods and Services Tax) Act 1999

Part 5—Phasing in input tax credits for motor vehicles etc.
A New Tax System (Goods and Services Tax Transition) Act 1999

Schedule 2—Pay as you go instalments

Part 1—Paying instalments using GDP‑adjusted notional tax
Taxation Administration Act 1953
Income Tax Assessment Act 1997

Part 2—Transitional rules

Part 3—Consequential amendments
Income Tax Assessment Act 1936
Taxation Administration Act 1953

Schedule 3—Deferral of due dates

Part 1—Amendments
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953

Part 2—Transitional rules

Part 3—Weekends and public holidays
Income Tax Assessment Act 1997
Taxation Administration Act 1953

Schedule 4—Amendments relating to Treasury Note yield rate and general interest charge

Part 1—Amendment of the Taxation Administration Act 1953
Taxation Administration Act 1953

Part 2—Consequential amendments of other Acts
Diesel and Alternative Fuels Grants Scheme Act 1999
Income Tax Assessment Act 1936
Product Grants and Benefits Administration Act 2000

Part 3—Application

Schedule 5—Technical amendments
Taxation Administration Act 1953
An Act to amend the law relating to taxation, and for related purposes

[Assented to 30 June 2001]

The Parliament of Australia enacts: