A New Tax System (Pay As You Go) Act 1999 (Cth)

A New Tax System (Pay As You Go) Act 1999

Act No. 178 of 1999 as amended

This compilation was prepared on 8 October 2010 taking into account amendments up to Act No. 75 of 2010

The text of any of those amendments not in force on that date is appended in the Notes section

The operation of amendments that have been incorporated may be affected by application provisions that are set out in the Notes section

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

Contents 1 Short title [see Note 1] 2 Commencement [see Note 1] 3 Schedule(s)

Schedule 1—Pay as you go (PAYG) system of collecting income tax and other liabilities

Part 1—Amendment of the Taxation Administration Act 1953

Part 2—Consequential amendment of Acts Income Tax Assessment Act 1997 Income Tax Assessment Act 1936 A New Tax System (Goods and Services Tax) Act 1999 A New Tax System (Goods and Services Tax Administration) Act 1999 A New Tax System (Australian Business Number) Act 1999 Fringe Benefits Tax Assessment Act 1986 Taxation Administration Act 1953

Schedule 2—Running balance accounts, general interest charge and related matters

Part 1—Running balance accounts Division 1—Amendment of Part IIB of the Taxation Administration Act 1953 Division 2—Consequential amendments Income Tax Assessment Act 1936 Sales Tax Assessment Act 1992 Taxation (Interest on Overpayments and Early Payments) Act 1983 Division 3—Application and transitional

Part 2—General interest charge Crimes (Taxation Offences) Act 1980 Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Sales Tax Assessment Act 1992 Taxation Administration Act 1953 Taxation (Interest on Overpayments and Early Payments) Act 1983 Taxation Laws Amendment Act (No. 3) 1999

Part 3—Fringe benefits tax Fringe Benefits Tax Assessment Act 1986