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Schedule 49: Enactments amended
or “List of laws and regulations changed by the Income Tax Act 2007”

You could also call this:

“Changes to rules about how taxes are managed and collected”

This schedule lists changes to the Tax Administration Act 1994. It shows many sections of the Act that are being updated or replaced.

The changes cover a wide range of topics in tax administration. Some sections are being completely replaced with new ones. For example, there are new sections added for 24B to 24P, 32E to 32N, and 78B to 78F.

The schedule also mentions changes to existing sections. These cover areas like tax returns, assessments, penalties, interest, and dispute resolution. There are updates to sections about information sharing, record keeping, and how the tax department communicates with taxpayers.

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Next up: Schedule 51: Identified changes in legislation

or “List of changes to tax laws to make them clearer and more up-to-date”

Tax Administration Act 1994 (1994 No 166)

Section 3

Section 4A

Section 4B

Section 14C

Section 17

Section 22

Section 22A

Section 22B

Section 24

New sections 24B to 24P

Section 25

Section 26

Section 27

Section 28

Section 29

Section 30

Section 30A

Section 30B

Section 30C

Section 31

Section 32A

Section 32B

Section 32C

Section 32D

New sections 32E to 32N

Section 33

Section 33A

Section 36

Section 36A

Section 36BB

Section 36BC

Section 39

Section 39B

Section 41

Section 41A

Section 43A

Section 44A

Section 44B

Section 44C

New section 44D

Section 46

Section 46A

New sections 46B to 46E

Section 47

Section 48

Section 49

Section 50

Section 51

Section 52

Section 53

Section 54

Section 56

Section 59

Section 61

Section 64

Section 65

Section 66

Section 67

Section 68

Section 68A

Section 68B

Section 69

Section 69B

Section 70

Section 70B

Section 71

Section 72

Section 73

Section 74

Section 77

Section 78

New sections 78B to 78F

Section 79

Section 80

Section 80C

Section 80D

Section 80E

Section 80F

Section 80H

New Part 3B

Section 81

Section 83

Section 84

Section 85F

Section 85G

Section 85I

Section 89C

Section 89N

Section 90

Section 90AA

Section 90AC

New sections 90AF and 90AG

Section 90A

Section 91

Section 91AA

Section 91AAB

Section 91AAC

Section 91AAD

Section 91AAE

Section 91AAF

Section 91AAG

Section 91AAH

Section 91AAN

Section 91C

Section 91E

Section 92

New sections 92AA and 92AB

Section 93

New sections 93B and 93C

Section 94

Section 95

Section 97

Section 97B

Section 98

Section 99

Section 100

Section 101

Section 101B

Section 102

Section 103

Section 103A

Section 104

New section 104B

Section 108

Section 113B

Section 113C

Section 119

Section 120A

Section 120C

Section 120D

Section 120EA

Section 120KB

Section 120KC

Section 120KD

Section 120KE

Section 120M

Section 120O

Section 120OB

Section 120OD

New section 120OE

Section 120PA

Section 120Q

Section 120R

Section 120U

Section 120V

Section 125

Section 130

Section 133

Section 138E

Section 138M

Section 139A

Section 139AA

Section 139B

Section 139C

Section 140

Section 140B

Section 140C

Section 140CB

Section 140D

Section 140DB

Section 141

Section 141AA

Section 141D

Section 141E

Section 141EB

Section 141FB

Section 141FD

Section 141JA

Section 141JB

Section 142

Section 142E

Section 143A

Section 143B

Section 150A

Section 157

Section 164

Section 165AA

Section 165A

New section 165B

Section 166

New section 166B

Section 167

Section 168

Section 169

Section 170

Section 171

Section 172

Section 173L

Section 173M

Section 173MB

Section 173N

Section 173P

Section 173Q

Section 173R

Section 174AA

Section 177A

Section 177C

Section 177D

Section 180

Section 181

Section 181B

Section 181C

Section 181D

Section 183

Section 183A

Section 183ABA

Section 183H

Section 184

Section 185

Section 185D

Section 225

New section 225AA

Section 225A

New section 225B

Section 226

Schedule

“Changes to rules about how taxes are managed and collected”

50Amendments to Tax Administration Act 1994