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INCOME TAX ASSESSMENT ACT 1936 - NOTES

No. 27, 1936

Compilation No. 184

Compilation date: 1 July 2024

Includes amendments: Act No. 23, 2024

Registered: 3 July 2024

This compilation is in 7 volumes

Volume 1: sections 1-78A

Volume 2: sections 79A-121L

Volume 3: sections 124ZM-204

Volume 4: sections 251R-468

Volume 5: Schedules

Volume 6: Endnotes 1-4

Volume 7: Endnote 5

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Income Tax Assessment Act 1936 that shows the text of the law as amended and in force on 1 July 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

 

 

 

Contents

Part I--Preliminary

1 Short title

6 Interpretation

6AB Foreign income and foreign tax

6B Income beneficially derived

6BA Taxation treatment of certain shares

6C Source of royalty income derived by a non-resident

6CA Source of natural resource income derived by a non-resident

6D Some tax offsets under the 1997 Assessment Act are treated as credits

6F Dual resident investment company

6H Recognised small credit unions, recognised medium credit unions and recognised large credit unions

7B Application of the Criminal Code

Part II--Administration

8 Commissioner

14 Annual report

Part III--Liability to taxation

Division 1--General

18 Accounting period

18A Accounting periods for VCLPs, ESVCLPs, AFOFs and VCMPs

21 Where consideration not in cash

21A Non-cash business benefits

23AA Income of persons connected with certain projects of United States Government

23AB Income of certain persons serving with an armed force under the control of the United Nations

23AD Exemption of pay and allowances of Defence Force members performing certain overseas duty

23AF Exemption of certain income derived in respect of approved overseas projects

23AG Exemption of income earned in overseas employment

23AH Foreign branch income of Australian companies not assessable

23AI Amounts paid out of attributed income not assessable

23AK Amounts paid out of attributed foreign investment fund income not assessable

23B Reduction of disposal consideration if FIF attributed income not distributed

23G Exemption of interest received by credit unions

23K Substitution of certain securities

23L Certain benefits in the nature of income not assessable

Division 1AB--Certain State/Territory bodies exempt from income tax

Subdivision A--Exemption for certain State/Territory bodies

24AK Key principle

24AL Diagram--guide to work out if body is exempt under this Division

24AM Certain STBs exempt from tax

24AN Certain STBs not exempt from tax under this Division

24AO First way in which a body can be an STB

24AP Second way in which a body can be an STB

24AQ Third way in which a body can be an STB

24AR Fourth way in which a body can be an STB

24AS Fifth way in which a body can be an STB

24AT What do excluded STB, government entity and Territory mean?

24AU Governor, Minister and Department Head taken to be a government entity

24AV Regulations prescribing excluded STBs

Subdivision B--Body ceasing to be an STB

24AW Body ceasing to be an STB

24AX Special provisions relating to capital gains and losses

24AY Losses from STB years not carried forward

24AYA Effect of unfunded superannuation liabilities

24AZ Meaning of period and prescribed excluded STB

Division 2--Income

Subdivision A--Assessable income generally

25A Assessable income to include certain profits

26AB Assessable income--premium for lease

26AF Assessable income to include value of benefits received from or in connection with former paragraph  23(ja) funds or former section 23FB funds

26AFA Assessable income to include value of certain benefits received from or in connection with former section  23F funds

26AG Certain film proceeds included in assessable income

26AH Bonuses and other amounts received in respect of certain short-term life assurance policies

26AJ Investment-related lottery winnings to be included in assessable income

26BB Assessability of gain on disposal or redemption of traditional securities

26BC Securities lending arrangements

26E Income from RSAs

Subdivision AA--Non-superannuation annuities etc.

27H Assessable income to include annuities and superannuation pensions

Subdivision D--Dividends

43A Subdivision has effect subject to provisions of Division 216 of the Income Tax Assessment Act 1997

43B Application of Subdivision to non-share dividends

44 Dividends

45 Streaming of bonus shares and unfranked dividends

45A Streaming of dividends and capital benefits

45B Schemes to provide certain benefits

45BA Effect of determinations under section 45B for demerger benefits

45C Effect of determinations under sections 45A and 45B for capital benefits

45D Determinations under sections 45A, 45B and 45C

46FA Deduction for dividends on-paid to non-resident owner

46FB Unfranked non-portfolio dividend account

47 Distributions by liquidator

47A Distribution benefits--CFCs

Division 3--Deductions

Subdivision A--General

51AAA Deductions not allowable in certain circumstances

51AD Deductions not allowable in respect of property used under certain leveraged arrangements

51AEA Meal entertainment--election under section 37AA of Fringe Benefits Tax Assessment Act 1986 to use 50/50 split method

51AEB Meal entertainment--election under section 37CA of Fringe Benefits Tax Assessment Act 1986 to use the 12 week register method

51AEC Entertainment facility--election under section 152B of Fringe Benefits Tax Assessment Act 1986 to use 50/50 split method

51AF Car expenses incurred by employee

51AGA No deduction to employee for certain car parking expenses

51AH Deductions not allowable where expenses incurred by employee are reimbursed

51AJ Deductions not allowable for private component of contributions for fringe benefits etc.

51AK Agreements for the provision of non-deductible non-cash business benefits

52 Loss on property acquired for profit-making

52A Certain amounts disregarded in ascertaining taxable income

63 Bad debts

63D Bad debts etc. of money-lenders not allowable deductions where attributable to listed country or unlisted country branches

63E Debt/equity swaps

63F Limit on deductions where debt write offs and debt/equity swaps occur

63G Bad debts etc. of trust not allowable in certain circumstances

65 Payments to associated persons and relatives

70B Deduction for loss on disposal or redemption of traditional securities

73A Expenditure on scientific research

73AA Section 73A roll-over relief in the case of certain CGT roll -overs

78A Certain gifts not to be allowable deductions

 

 

Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.

 

Endnote 2--Abbreviation key

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

/sub-subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev ... ) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub-Ch = Sub-Chapter(s)

cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

commenced or to be commenced

 

Endnote 3--Legislation history

  td style="width:59.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top">

Sch 2 (item 15)

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Income Tax Assessment Act 1936

27, 1936

2 June 1936

2 June 1936

 

Income Tax Assessment Act (No. 2) 1936

88, 1936

7 Dec 1936

7 Dec 1936

s 19

Judiciary Act 1937

5, 1937

3 July 1937

3 July 1937

s 5

Income Tax Assessment Act 1938

46, 1938

30 Nov 1938

28 Dec 1938

s 17

Income Tax Assessment Act 1939

30, 1939

26 Sept 1939

24 Oct 1939

s 5

Income Tax Assessment Act 1940

17, 1940

27 May 1940

24 June 1940

s 13

as amended by

 

 

 

 

Income Tax Assessment Act (No. 2) 1942

50, 1942

6 Oct 1942

s 3: 6 Oct 1942 (s 2)

--

Income Tax Assessment Act (No. 2) 1940

65, 1940

14 Dec 1940

s 3, 14 and 15: 1 Jan 1941 (s 2(2))
s 10: 28 Nov 1940 (s 2(3))
Remainder: 14 Dec 1940 (s 2(1))

s 2(4)

Income Tax Assessment Act 1941

58, 1941

3 Dec 1941

s 27: 13 Oct 1939 (s 27(2))
Remainder: 31 Dec 1941

s 7(2) and 15(2)

as amended by

 

 

 

 

Income Tax and Social Services Contribution Assessment Act 1950

48, 1950

14 Dec 1950

s 35: 31 Dec 1941 (s 35(2))

--

Income Tax Assessment Act (No. 2) 1941

69, 1941

18 Dec 1941

31 Dec 1941 (s 2)

s 2

Income Tax Assessment Act 1942

22, 1942

7 June 1942

7 June 1942 (s 2)

s 32

Income Tax Assessment Act (No. 2) 1942

50, 1942

6 Oct 1942

s 26: 28 July 1942 (s 26(2))
Remainder: 6 Oct 1942 (s 2)

s 32 and 33

Income Tax Assessment Act 1943

10, 1943

20 Mar 1943

s 17 and 26 (new s 251L and 251O added): 1 July 1943 (s 2(2) and gaz 1943, p 1289)
s 19-25: 1 Apr 1943 (s 2(3))
Remainder: 20 Mar 1943 (s 2(1))

s 28

Income Tax Assessment Act 1944

3, 1944

3 Apr 1944

s 7-9: 1 July 1943 (s 2(2))
s 16-20 and 22-25: 1 July 1944 (s 2(3))
Remainder: 3 Apr 1944 (s 2(1))

s 6(2), 20(2), (3) and 28

Income Tax Assessment Act (No. 2) 1944

28, 1944

6 Oct 1944

6 Oct 1944 (s 2)

s 12

Income Tax Assessment Act 1945

4, 1945

18 May 1945

15 June 1945

s 9(2), 15(2) and 20

Income Tax Assessment Act (No. 2) 1945

37, 1945

11 Oct 1945

s 3-9: 11 Oct 1945 (s 2)

s 9

Income Tax Assessment Act 1946

6, 1946

13 Apr 1946

13 Apr 1946 (s 2)

s 5(2) and 22

Income Tax Assessment Act 1947

11, 1947

3 June 1947

3 June 1947 (s 2)

s 38

Income Tax Assessment Act (No. 2) 1947

63, 1947

4 Dec 1947

s 3-13 and 15: 15 Dec 1947 (s 2)

s 13(2)-(8) and 15

Income Tax Assessment Act 1948

44, 1948

24 Nov 1948

22 Dec 1948

s 9(2) and 22

Income Tax Assessment Act 1949

66, 1949

28 Oct 1949

25 Nov 1949

s 5

Income Tax and Social Services Contribution Assessment Act 1950

48, 1950

14 Dec 1950

s 3-34 and 36: 14 Dec 1950 (s 2)

s 23(2), 34(2) and 36

Income Tax and Social Services Contribution Assessment Act 1951

44, 1951

7 Dec 1951

7 Dec 1951 (s 2)

s 16(2), 20(2), 29(2) and 46

Income Tax and Social Services Contribution Assessment Act 1952

4, 1952

13 Mar 1952

13 Mar 1952 (s 2)

s 5

Income Tax and Social Services Contribution Assessment Act (No. 2) 1952

28, 1952

16 June 1952

s 2-17 and 19: 14 July 1952
s 18: 11 Mar 1952 (s 18(7))

s 6(2), 9(2), 10(2), 18(1)-(6) and 19

Income Tax and Social Services Contribution Assessment Act (No. 3) 1952

90, 1952

18 Nov 1952

s 3-24: 18 Nov 1952 (s 2)

s 6(2), 7(2)-(4), 10(2)-(5), 15(2), 17(2) and 21-24

Taxation Administration Act 1953

1, 1953

4 Mar 1953

First Sch: 1 Apr 1953

--

Income Tax and Social Services Contribution Assessment Act 1953

28, 1953

15 Apr 1953

s 3-6: 15 Apr 1953 (s 2)

s 3(2) and 6

Income Tax and Social Services Contribution Assessment Act (No. 2) 1953

45, 1953

26 Oct 1953

26 Oct 1953 (s 2)

s 4(2), 17(2) and 18

Income Tax and Social Services Contribution Assessment Act (No. 3) 1953

81, 1953

11 Dec 1953

s 3-9: 11 Dec 1953 (s 2)

s 6(2) and 9

Income Tax and Social Services Contribution Assessment Act 1954

43, 1954

6 Nov 1954

6 Nov 1954 (s 2)

s 5(2) and 13

Income Tax and Social Services Contribution Assessment Act 1955

62, 1955

4 Nov 1955

s 3-12: 4 Nov 1955 (s 2)

s 3(2), (3), 5(2), 10(2), (3), 11(2), (3) and 12

Income Tax and Social Services Contribution Assessment Act 1956

25, 1956

23 May 1956

20 June 1956

s 3(2) and 4

Income Tax and Social Services Contribution Assessment Act (No. 2) 1956

30, 1956

6 June 1956

s 3-5: 1 July 1956 (s 2)

s 5

Income Tax and Social Services Contribution Assessment Act (No. 3) 1956

101, 1956

15 Nov 1956

s 3-13(b) and 14-26: 15 Nov 1956 (s 2(1))
s 13(c): 1 July 1956 (s 2(2))

s 4(2), (3), 5(2), (3) and 24-26

Salaries (Statutory Offices) Adjustment Act 1957

39, 1957

12 Sept 1957

s 3(2): 1 July 1957 (s 2)

--

Income Tax and Social Services Contribution Assessment Act 1957

65, 1957

28 Nov 1957

s 3-23: 28 Nov 1957 (s 2)

s 23

Income Tax and Social Services Contribution Assessment Act 1958

55, 1958

1 Oct 1958

1 Oct 1958 (s 2)

s 13

Income Tax and Social Services Contribution Assessment Act 1959

12, 1959

23 Apr 1959

14 Jan 1960 (s 2)

s 6

Income Tax and Social Services Contribution Assessment Act (No. 2) 1959

70, 1959

20 Nov 1959

s. 1(4): 14 Jan 1960 (s 1(5))
Remainder: 20 Nov 1959 (s 2)

s 3(2), (3), 5(2)-(4), 17 and 18

Income Tax and Social Services Contribution Assessment Act (No. 3) 1959

85, 1959

2 Dec 1959

s 3-36: 2 Dec 1959 (s 2(1))

s 19(2) and 27(2)

Salaries (Statutory Offices) Adjustment Act 1960

17, 1960

17 May 1960

s 3(2): 3 Dec 1959 (s 2)

--

Income Tax and Social Services Contribution Assessment Act 1960

18, 1960

20 May 1960

17 June 1960

s 8

Income Tax and Social Services Contribution Assessment Act (No. 2) 1960

58, 1960

25 Nov 1960

s 3-8: 25 Nov 1960 (s 2)

s 4(2), 7 and 8

Income Tax and Social Services Contribution Assessment Act (No. 3) 1960

108, 1960

16 Dec 1960

s 3-6: 16 Dec 1960 (s 2)

s 6

Income Tax and Social Services Contribution Assessment Act 1961

17, 1961

15 May 1961

12 June 1961

s 13

Income Tax and Social Services Contribution Assessment Act (No. 2) 1961

27, 1961

19 May 1961

s 3-5: 16 June 1961

s 5(2)

Income Tax and Social Services Contribution Assessment Act (No. 3) 1961

94, 1961

30 Oct 1961

s 3-23: 30 Oct 1961 (s 2)

s 3(2) and 23

Income Tax and Social Services Contribution Assessment Act 1962

39, 1962

28 May 1962

28 May 1962 (s 2)

s 9(2)

Income Tax and Social Services Contribution Assessment Act (No. 2) 1962

98, 1962

14 Dec 1962

s 3-5: 28 May 1963 (s 2)

--

Income Tax and Social Services Contribution Assessment Act 1963

34, 1963

31 May 1963

s 4: 13 July 1962 (s 2(2))
s 5: 1 July 1962 (s 2(3))
s 8: 1 Jan 1963 (s 2(4))
Remainder: 31 May 1963 (s 2(1))

s 11

Income Tax and Social Services Contribution Assessment Act (No. 2) 1963

69, 1963

31 Oct 1963

s 3, 4, 6(b), (c) and 7-56: 31 Oct 1963 (s 2(1))
s 5: 9 May 1963 (s 2(2))
s 6(a): 12 Dec 1957 (s 2(3))

s 55(2), (3) and 56

Income Tax and Social Services Contribution Assessment Act 1964

46, 1964

28 May 1964

28 May 1964 (s 2)

s 8

Income Tax and Social Services Contribution Assessment Act (No. 2) 1964

68, 1964

20 Oct 1964

s 3-10: 20 Oct 1964 (s 2(1))

s 9 and 10

Income Tax and Social Services Contribution Assessment Act (No. 3) 1964

110, 1964

23 Nov 1964

s 3-46: 23 Nov 1964 (s 2(1))

s 45 and 46

Salaries (Statutory Offices) Adjustment Act (No. 2) 1964

115, 1964

23 Nov 1964

s 3(2): 23 Nov 1964 (s 2)

--

Income Tax and Social Services Contribution Assessment Act 1965

33, 1965

2 June 1965

2 June 1965 (s 2)

s 7

Income Tax Assessment Act 1965

103, 1965

14 Dec 1965

14 Dec 1965 (s 2)

s 41-44

Income Tax Assessment Act (No. 2) 1965

143, 1965

18 Dec 1965

14 Feb 1966 (s 2)

s 4(2), (3) and 6(2), (3)

Income Tax Assessment Act 1966

50, 1966

26 Oct 1966

s 17: 4 Mar 1968 (s 2(2))
Remainder: 26 Oct 1966 (s 2(1))

s 17(2), (3), 20 and 21

as amended by

 

 

 

 

Income Tax Assessment Act (No. 2) 1966

83, 1966

29 Oct 1966

s 4: 29 Oct 1966 (s 2)

--

Income Tax Assessment Act (No. 2) 1966

83, 1966

29 Oct 1966

s 3, 5 and 6: 29 Oct 1966 (s 2)

s 5 and 6

Income Tax Assessment Act 1967

19, 1967

12 May 1967

12 May 1967 (s 2)

s 5

Income Tax Assessment Act (No. 2) 1967

38, 1967

25 May 1967

s 3-16: 25 May 1967 (s 2)

s 15 and 16

Income Tax Assessment Act (No. 3) 1967

76, 1967

6 Nov 1967

s 3-14: 6 Nov 1967 (s 2)

s 3(2), (3), 5(2) and 14

Income Tax Assessment Act (No. 4) 1967

85, 1967

8 Nov 1967

s 2(2), (3) and 3-37: 8 Nov 1967 (s 2(1))

s 2(2), (3), 4(3), 6(4) and 35-37

Income Tax Assessment Act 1968

4, 1968

8 May 1968

8 May 1968 (s 2(1))

s 2(2) and 14

Income Tax Assessment Act (No. 2) 1968

60, 1968

25 June 1968

s 2(2), (3) and 3-23: 25 June 1968 (s 2(1))

s 2(2), (3), 16(2), 21, 22 and 23

as amended by

 

 

 

 

Income Tax Assessment Act 1973

51, 1973

14 June 1973

s 25(1) and (2): 14 June 1973 (s 2)

s 25(2)

Income Tax Assessment Act (No. 3) 1968

70, 1968

25 Oct 1968

s 3 and 4: 25 Oct 1968 (s 2)

s 3(2)

Income Tax Assessment Act (No. 4) 1968

87, 1968

21 Nov 1968

s 3-11: 21 Nov 1968 (s 2)

s 11

Income Tax Assessment Act (No. 5) 1968

148, 1968

9 Dec 1968

s 3-6: 9 Dec 1968 (s 2)

s 6

Income Tax Assessment Act 1969

18, 1969

4 June 1969

4 June 1969 (s 2)

s 3(2) and 4(2)

Income Tax Assessment Act (No. 2) 1969

93, 1969

27 Sept 1969

s 3-19: 27 Sept 1969 (s 2)

s 3(2), 7(2), 8(2), 10(2), 12(2)-(5), 18(2) and 19

Income Tax Assessment Act (No. 3) 1969

101, 1969

27 Sept 1969

s 3-7: 27 Sept 1969 (s 2)

s 6 and 7

Income Tax Assessment Act 1970

87, 1970

27 Oct 1970

27 Oct 1970 (s 2)

s 5(2)

Income Tax Assessment Act 1971

6, 1971

19 Mar 1971

19 Mar 1971 (s 2)

--

Income Tax Assessment Act (No. 2) 1971

54, 1971

25 May 1971

s 3-12: 25 May 1971 (s 2)

s 9(2) and 12

Income Tax Assessment Act (No. 3) 1971

93, 1971

12 Nov 1971

s 3-9: 12 Nov 1971 (s 2)

s 9

Income Tax Assessment Act 1972

5, 1972

24 Mar 1972

24 Mar 1972 (s 2)

s 4

Income Tax Assessment Act (No. 2) 1972

46, 1972

7 June 1972

s 3: 12 Apr 1972 (s 2)

--

Income Tax Assessment Act (No. 3) 1972

47, 1972

7 June 1972

s 3-12: 7 June 1972 (s 2)

s 12

Income Tax Assessment Act (No. 4) 1972

65, 1972

31 Aug 1972

s 3-5: 31 Aug 1972 (s 2)

s 5

Income Tax Assessment Act (No. 5) 1972

85, 1972

4 Oct 1972

s 3-9: 4 Oct 1972 (s 2)

s 8 and 9

Income Tax Assessment Act 1973

51, 1973

14 June 1973

s 25(1): 25 June 1968 (s 25(2))
Remainder: 14 June 1973 (s 2)

s 23 and 24

Income Tax Assessment Act (No. 2) 1973

52, 1973

14 June 1973

s 3-14: 14 June 1973 (s 2)

s 6(2), 8(2) and 14

Income Tax Assessment Act (No. 3) 1973

53, 1973

18 June 1973

s 3-8: 18 June 1973 (s 2)

s 8

Income Tax Assessment Act (No. 4) 1973

164, 1973

11 Dec 1973

s 3-17, 19-22 and Sch: 11 Dec 1973 (s 2)

s 19-22

Income Tax Assessment Act (No. 5) 1973

165, 1973

11 Dec 1973

s 3-36: 11 Dec 1973 (s 2)

s 4(3), (4), 5(2), 7, 8(2), (3), 9(3), 15(2), 17(2), 20(2), (3), 21(2), 23(2), 24(2), 25(2), 26(2), 27(2), 28(2), 32(2) and 34-36

as amended by

 

 

 

 

Income Tax Assessment Amendment Act 1976

50, 1976

4 June 1976

s 20: 4 June 1976 (s 2)

--

Statute Law Revision Act 1973

216, 1973

19 Dec 1973

Sch 1: 31 Dec 1973 (s 2)

s 9(1) and 10

as amended by

 

 

 

 

Statute Law Revision Act 1974

20, 1974

25 July 1974

Sch 1: 31 Dec 1973 (s 2)

--

Income Tax Assessment Act 1974

26, 1974

1 Aug 1974

1 Aug 1974 (s 2)

s 3(2), 5(2), 9(2) and 21

Income Tax Assessment Act (No. 2) 1974

126, 1974

6 Dec 1974

s 3-46: 6 Dec 1974 (s 2)

s 3(2), 5(2), 6(2), 7(2), 9(2), 10(2), 11(2), 14(2), 15(2), 16(2), 17(2), 18(2), 19(2), 20(2), 34(2), 35(2), 36(2), 37(2), (3), 38(2), (3), 40(2), 41(2), 42(2) and 44-46

Income Tax Assessment Act 1975

80, 1975

20 June 1975

20 June 1975 (s 2)

s 4(2), 5(2), (3), 7(2)-(5), 8(2), (3), 9(2), 10(2), 11(2), 12(2), 13(2), 14(2), 15(2), 16(2), 18(2), (3), 19(2), (3), 20(2), 21(2), 22(2), (3), 23(2), 24(2), 25(2), 26(2), 29(2), 30(2), 31(2), 32(2), 33(2), (3), 34, 35(2), 36, 38(2), (3), 42(2), 43(2), 44(2), (3), 46(2), (3), 47(2)-(4), 49(2), 50(2), 51(2), (3), 52(2), 53(2) and 54

as amended by

 

 

 

 

Income Tax Assessment Amendment Act (No. 3) 1976

205, 1976

20 Dec 1976

s 37: 20 June 1975 (s 2(2))

--

Income Tax Assessment Act (No. 2) 1975

117, 1975

11 Nov 1975

s 3-11(1)(b) and (d)-34: 11 Nov 1975 (s 2(1))
s 11(1)(c): 9 Feb 1976 (s 2(2))
s 30: never commenced (s 2(3))

s 7(2), 11(2), (3), 15(2), (3), 24(2), (3) and 31-34

as amended by

 

 

 

 

Income Tax Assessment Amendment Act 1976

50, 1976

4 June 1976

s 21: 4 June 1976 (s 2)

--

Income Tax Assessment Amendment Act 1976

50, 1976

4 June 1976

s 3-19 and Sch: 4 June 1976 (s 2)

s 9(2) and 18(2)

Health Insurance Levy Assessment Act 1976

53, 1976

4 June 1976

s 3-7: 4 June 1976 (s 2)

s 6 and 7

as amended by

 

 

 

 

Health Insurance Levy Assessment Act (No. 2) 1976

98, 1976

29 Sept 1976

s 7 and 8: 29 Sept 1976 (s 2)

--

Income Tax Assessment Amendment Act (No. 2) 1976

56, 1976

4 June 1976

s 3-18: 4 June 1976 (s 2)

s 17 and 18

Health Insurance Levy Assessment Act (No. 2) 1976

98, 1976

29 Sept 1976

s 3-6 and 9: 29 Sept 1976 (s 2)

s 9

Income Tax Laws Amendment (Royalties) Act 1976

143, 1976

6 Dec 1976

s 4-6, 8 and 9: 6 Dec 1976 (s 2)

s 8 and 9

Income Tax Assessment Amendment (Jurisdiction of Courts) Act 1976

165, 1976

9 Dec 1976

1 Feb 1977 (s 2 and gaz 1977, No S3, p 3)

s 5(2), 8(2) and 9(2)

Income Tax Assessment Amendment Act (No. 3) 1976

205, 1976

20 Dec 1976

s 3-36: 20 Dec 1976 (s 2(1))

s 3(2), 4(2), (3), 9(2), 10(2) and 35(2)

Income Tax Assessment Amendment Act 1977

57, 1977

16 June 1977

s 3-15 and 18: 16 June 1977 (s 2(1))
s 16: 1 July 1976 (s 2(2))

s 18

Income Tax Assessment Amendment Act (No. 2) 1977

126, 1977

10 Nov 1977

10 Nov 1977 (s 2)

s 6(2), 8(2), (3), 9(2), 11(2), 12(2), 13(2), 16(2), 17(2), 18(2), 20(2), 21(2), 22(2) and 23

Income Tax Assessment Amendment Act (No. 3) 1977

127, 1977

10 Nov 1977

10 Nov 1977 (s 2)

s 3(2), (3) and 5(2)

Administrative Changes (Consequential Provisions) Act 1978

36, 1978

12 June 1978

s 8 and Sch 3: 12 June 1978 (s 2)

s 8

Income Tax Assessment Amendment Act 1978

57, 1978

22 June 1978

22 June 1978 (s 2)

s 3(2), 4(2), 5(2), 7(2), (3), 11(2), (3), 13(2), (3), 17(2), 19(2), 22(2), 23(2) and 24

Income Tax (Arrangements with the States) Act 1978

87, 1978

22 June 1978

s 17-71: 22 June 1978 (s 2)

--

Health Insurance Levy Assessment Amendment Act 1978

90, 1978

22 June 1978

22 June 1978 (s 2)

s 3(2), 4(2) and 5(2)

Income Tax Assessment Amendment Act (No. 2) 1978

123, 1978

13 Oct 1978

13 Oct 1978 (s 2)

s 3(2), (3), 6(2), (3), 8(2), 10(2), 11(2), 12(2), (3), 13(2), 14(2), 16(2), 17(2), 21 and 22

Income Tax Assessment Amendment Act (No. 3) 1978

171, 1978

28 Nov 1978

28 Nov 1978 (s 2)

s 3(2) and (3)

Income Tax Assessment Amendment Act (No. 4) 1978

172, 1978

28 Nov 1978

28 Nov 1978 (s 2)

s 5(2)-(5), 6(2), (3) and 31

Income Tax Assessment Amendment Act 1979

12, 1979

13 Mar 1979

13 Mar 1979 (s 2)

s 3(2), 4(2), 5(2), 7(2), 8(2), 9(2), 10(2), 11(2), (3), 12(2), 13(2), 14(2), 15(2), 16(2), 17(2), 18(2), 19(2) and 20(2)

Jurisdiction of Courts (Miscellaneous Amendments) Act 1979

19, 1979

28 Mar 1979

s 43 and 44: 15 May 1979 (s 2(2) and gaz 1979, No S86)

s 44

Income Tax Assessment Amendment Act (No. 2) 1979

27, 1979

4 June 1979

s 5: 5 Dec 1978 (s 2(2))
s 6: 23 June 1977 (s 2(3))
Remainder: 4 June 1979 (s 2(1))

--

Income Tax (Rates and Assessment) Amendment Act 1979

43, 1979

14 June 1979

s 4 and 5: 14 June 1979 (s 2)

s 5

Income Tax Assessment Amendment Act (No. 3) 1979

62, 1979

15 June 1979

15 June 1979 (s 2)

--

Income Tax Assessment Amendment Act (No. 4) 1979

146, 1979

28 Nov 1979

28 Nov 1979 (s 2)

s 3(2), (3), 4(2), 5(2), 6(2), (3), 7(2), 8(2) and 9(2)

Income Tax Assessment Amendment Act (No. 5) 1979

147, 1979

28 Nov 1979

29 Nov 1979 (s 2)

s 5 and 8(2)

Income Tax Laws Amendment Act 1979

149, 1979

28 Nov 1979

s 3-23 and 25-27: 28 Nov 1979 (s 2(1))
s 24: 21 July 1979 (s 2(2))

s 5(2), 6(2)-(5), 8(2), 9(2), 10(2), 11(2), (3), 12(2), 14, 15(2), 16(2), 17(2), 18(2), 23(2) and 25-27

Income Tax Laws Amendment Act 1980

19, 1980

30 Apr 1980

30 Apr 1980 (s 2)

s 3(2), (3), 4(2), 6, 7(2), 8(2), 9(2), 10(2), 11(2), 12(2), 13(2), 14(2), 15(2), 16(2)-(4), 17(2), 18(2), 19(2) and 20

Income Tax Assessment Amendment Act 1980

24, 1980

1 May 1980

1 May 1980 (s 2)

s 3(2), 4(2), 5(2), (3), 7(2), (3), 9(2) and 10(2)

Income Tax Assessment Amendment Act (No. 2) 1980

57, 1980

23 May 1980

23 May 1980 (s 2)

s 3(2), 5(2), 6(2), 9(2), 13(2), (3), 14(2), 15(2), 16(2), 21(2), 22(2), 23(2) and 24(2)

Income Tax Assessment Amendment Act (No. 3) 1980

58, 1980

23 May 1980

23 May 1980 (s 2)

s 3(2) and 4(2)

Income Tax Assessment Amendment Act (No. 4) 1980

124, 1980

17 Sept 1980

17 Sept 1980 (s 2)

s 4(2), 8(2) and 16

Income Tax Assessment Amendment Act (No. 5) 1980

133, 1980

19 Sept 1980

19 Sept 1980 (s 2)

s 4(2), 5(2), 6(2), (3), 7(2), 8(2) and 9(2)

Taxation Debts (Abolition of Crown Priority) Act 1980

134, 1980

19 Sept 1980

s 3-5: 19 Sept 1980 (s 2)

s 4(2) and 5(2)

Income Tax Assessment Amendment Act (No. 6) 1980

159, 1980

10 Dec 1980

10 Dec 1980 (s 2)

s 3(2), 5(2), (3), 8(2) and 13

as amended by

 

 

 

 

Income Tax Laws Amendment Act 1981

108, 1981

24 June 1981

s 27: 24 June 1981 (s 2)

s 27(2)

Statute Law Revision Act 1981

61, 1981

12 June 1981

Sch 2: 30 Sept 1983 (s 2(2) and gaz 1983, No S222)
Sch 3: 12 June 1981 (s 2(1))

--

Companies (Miscellaneous Amendments) Act 1981

92, 1981

18 June 1981

Sch: 1 July 1982 (s 2(3))

--

Income Tax Laws Amendment Act 1981

108, 1981

24 June 1981

s 4-25: 24 June 1981 (s 2)

s 6(2), 10(2)-(4), 15(2)-(4), 17(2), 18(2), 21(2) and 25

as amended by

 

 

 

 

Income Tax Assessment Amendment Act 1982

29, 1982

17 May 1982

s 25: 24 June 1981 (s 2(2))

--

Income Tax (Assessment and Rates) Amendment Act 1981

109, 1981

24 June 1981

s 4-30: 24 June 1981 (s 2)

s 24(2), 25(2), 26(2), 28(2) and 29(2)-(4)

Income Tax Laws Amendment Act (No. 2) 1981

110, 1981

24 June 1981

s 4-11: 24 June 1981 (s 2)

s 11

Income Tax Assessment Amendment Act 1981

111, 1981

24 June 1981

24 June 1981 (s 2)

s 19

Income Tax Laws Amendment Act (No. 3) 1981

154, 1981

26 Oct 1981

s 4-31 and 39-41: 26 Oct 1981 (s 2)

s 39-41

Income Tax Assessment Amendment Act (No. 2) 1981

175, 1981

2 Dec 1981

2 Dec 1981 (s 2)

s 3(2), (3), 4(2), (3) and 5(2)

Income Tax Assessment Amendment Act 1982

29, 1982

17 May 1982

s 3-24: 17 May 1982 (s 2(1))

s 3(2)-(4), 4(2), (3), 6(2), 9(2)-(5), 10(2)-(6), 11(2)-(4), 12(2), (3), 13(2), (3), 14(2), (3), 15(2), 16(2), 17(2), (3), 18(2), 19(2)-(6), 20(2), 21(2), 22(2), 23(2)-(4) and 24

Income Tax Assessment Amendment Act (No. 2) 1982

38, 1982

2 June 1982

2 June 1982 (s 2)

--

Income Tax Assessment Amendment Act (No. 3) 1982

39, 1982

2 June 1982

s 3: 3 June 1982 (s 2(2))
Remainder: 2 June 1982 (s 2(1))

s 4(2)

Income Tax Assessment Amendment Act (No. 4) 1982

76, 1982

13 Sept 1982

13 Sept 1982 (s 2)

s 4(2), (3), 6(2)-(4) and 11

Statute Law (Miscellaneous Amendments) Act (No. 2) 1982

80, 1982

22 Sept 1982

s 280(2), (3) and Sch 12: 22 Sept 1982 (s 2(1))

s 280(2) and (3)

Income Tax Assessment Amendment Act (No. 5) 1982

106, 1982

30 Oct 1982

30 Oct 1982 (s 2)

s 3(2), 4(2), (3), 5(2)-(4), 6(2), 7(2), 9(3)-(5), 10(2), (3), 11(3)-(5), 12(2), (3), 13(2), (3), 14(2), 15(2), 16(2), (3), 17(2), 18(2), 19(2), 20(2), (3), 21(2), 22(2), (3), 23(2)-(4), 24(2), 25(2), 26(2) and 28

Income Tax Assessment Amendment Act (No. 6) 1982

123, 1982

13 Dec 1982

13 Dec 1982 (s 2)

s 14 and 15

Income Tax Assessment Amendment Act 1983

14, 1983

14 June 1983

s 4: 14 Feb 1983 (s 2(2)) Remainder: 14 June 1983 (s 2(1))

s 9(2), 11(2), 15(2), 20(2), 23(2), 29(2), 30(2), 58(2), 67 and 68

Income Tax Assessment Amendment Act (No. 2) 1983

25, 1983

19 June 1983

19 June 1983 (s 2)

s 16

Statute Law (Miscellaneous Provisions) Act (No. 1) 1983

39, 1983

20 June 1983

s 7(1) and Sch 1: 18 July 1983 (s 2(1), (11)(b))
Sch 1: (amdt to s 221ZC(5)(b)(i) Income Tax Assessment Act 1936): 13 Dec 1982 (s 2(11)(a))

s 7(1)

Income Tax Assessment Amendment Act (No. 3) 1983

49, 1983

21 Sept 1983

21 Sept 1983 (s 2)

--

Income Tax Laws Amendment (Medicare Levy) Act 1983

51, 1983

1 Oct 1983

s 3: 1 Oct 1983 (s 2)

s 3(2), (3)

Health Legislation Amendment Act 1983

54, 1983

1 Oct 1983

Sch 4: 1 Feb 1984 (s 2(2))

--

Income Tax Assessment Amendment Act (No. 4) 1983

103, 1983

23 Nov 1983

s 3: 22 Dec 1983 (s 2(2))
Remainder: 23 Nov 1983 (s 2(1))

s 4(2), (3), 5(2), (3), 6(2), 11(2), 12(2), 13(2), 14(2), (3), 15(2), 18(2), 19(2), 20(2), 23(2) and 25

Income Tax Assessment Amendment Act 1984

14, 1984

12 Apr 1984

12 Apr 1984 (s 2)

s 3(2), 4(2), 6(2), 7(2), 8(2), 16(2), 22(2), 23(2), 28(2), 29 and 30

National Crime Authority (Consequential Amendments) Act 1984

42, 1984

15 June 1984

s 4: 1 July 1984 (s 2)

--

Income Tax Assessment Amendment Act (No. 3) 1984

47, 1984

25 June 1984

25 June 1984 (s 2)

s 60-62

Public Service Reform Act 1984

63, 1984

25 June 1984

s 151(9) and Sch 4: 1 July 1984 (s 2(4) and gaz 1984, No S245)

s 151(9)

Commonwealth Banks Amendment Act 1984

76, 1984

25 June 1984

s 28-30: 29 June 1984 (s 2 and gaz 1984, No S241)

--

Income Tax Assessment Amendment Act (No. 5) 1984

115, 1984

17 Oct 1984

17 Oct 1984 (s 2)

s 3(2) and (3)

Taxation Laws Amendment Act 1984

123, 1984

19 Oct 1984

s 91-166 and 385: 14 Dec 1984 (s 2(3))

s 165, 166, 384 and 385

as amended by

 

 

 

 

Sales Tax Laws Amendment Act 1985

47, 1985

30 May 1985

Sch: 30 May 1985 (s 2(1))

--

Statute Law (Miscellaneous Provisions) Act (No. 1) 1985

65, 1985

5 June 1985

Sch 1: 19 Oct 1984 (s 2(46))

--

Income Tax Assessment Amendment Act (No. 4) 1984

124, 1984

19 Oct 1984

s 3(b): 1 July 1984 (s 2(2))
Remainder: 19 Oct 1984 (s 2(1))

s 4(2), (3), 5(2), (3), 7(2), (3), 9(2)-(4), 10(2), (3), 11(2), (3), 13(2), 23, 24(2), (3), 28(2), 31(2), 36(2), 37(2), 38 and 39

Statute Law (Miscellaneous Provisions) Act (No. 2) 1984

165, 1984

25 Oct 1984

s 9 and Sch 1: 13 Dec 1984 (s 2(29) and gaz 1984, No S519)

s 9

Income Tax Assessment Amendment (Income Equalization Deposits) Act 1984

174, 1984

26 Oct 1984

23 Nov 1984 (s 2)

s 3(2), (3) and 7

Sales Tax Laws Amendment Act 1985

47, 1985

30 May 1985

Sch: 30 May 1985 (s 2(1))

--

Taxation Laws Amendment Act 1985

49, 1985

30 May 1985

s 4-36, 38, 39 and Sch: 30 May 1985 (s 2)

s 18(2)-(4) and 39

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 21): 29 June 2010 (s 2(1) item 9)

--

National Crime Authority (Miscellaneous Amendments) Act 1985

104, 1985

16 Oct 1985

s 14(1): 1 July 1984 (s 2(2))
s 14(2) and (3): 16 Oct 1985 (s 2(1))

s 14(3)

Taxation Laws Amendment Act (No. 2) 1985

123, 1985

28 Oct 1985

s 10-36: 28 Oct 1985 (s 2)

s 34-36

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 37): 29 June 2010 (s 2(1) item 9)

--

Income Tax Assessment Amendment Act 1985

129, 1985

18 Nov 1985

18 Nov 1985 (s 2)

s 9-12

Taxation Laws Amendment Act (No. 3) 1985

168, 1985

16 Dec 1985

s 19-43: 16 Dec 1985 (s 2(1))

s 42 and 43

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 55): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 4) 1985

173, 1985

16 Dec 1985

s 4, 5(3), 17 and 20-22: 22 May 1986 (s 2(4))
s 5(1): 6 June 1985 (s 2(2))
s 5(2): 1 Nov 1985 (s 2(3))
s 6-12, 14-16, 18, 19, 23, 24: 16 Dec 1985 (s 2(1))
s 13: never commenced (s 2(4))

s 23 and 24

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1986

49, 1986

24 June 1986

s 33 and 36: 16 Dec 1985 (s 2(2))
s 33, 35 and 37-39: 22 May 1986 (s 2(3))

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 68): 29 June 2010 (s 2(1) item 9)

--

Income Tax Assessment Amendment Act (No. 2) 1985

174, 1985

16 Dec 1985

16 Dec 1985 (s 2)

s 3(2)

Fringe Benefits Tax (Miscellaneous Provisions) Act 1986

41, 1986

24 June 1986

s 4 and Sch: 24 June 1986 (s 2(1))

s 4

Taxation Laws Amendment Act 1986

46, 1986

24 June 1986

s 4-26: 24 June 1986 (s 2(1))

s 25 and 26

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 22): 29 June 2010 (s 2(1) item 9)

--

Taxation Boards of Review (Transfer of Jurisdiction) Act 1986

48, 1986

24 June 1986

s 70-98, 213, 216, 219, 221, 226 and 228: 1 July 1986 (s 2(1))

s 213, 216, 219, 221, 226 and 228

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1989

107, 1989

30 June 1989

s 33(4): 30 June 1989 (s 2(1))

--

Taxation Laws Amendment Act (No. 2) 1986

49, 1986

24 June 1986

s 4-29: 24 June 1986 (s 2(1))

s 28 and 29

as amended by

 

 

 

 

Statute Law (Miscellaneous Provisions) Act 1987

141, 1987

18 Dec 1987

s 5(1): 18 Dec 1987 (s 2(1))
Sch 1: 24 June 1986 (s 2(31))

s 5(1)

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 38): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (Foreign Tax Credits) Act 1986

51, 1986

24 June 1986

s 3-35: 22 July 1986

s 32-35

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1988

78, 1988

24 June 1988

s 63 and 64: 22 July 1986 (s 2(5))

--

Income Tax Assessment Amendment (Capital Gains) Act 1986

52, 1986

24 June 1986

24 June 1986 (s 2)

--

as amended by

 

 

 

 

Statute Law (Miscellaneous Provisions) Act 1987

141, 1987

18 Dec 1987

s 5(1): 18 Dec 1987 (s 2(1))
Sch 1: 24 June 1986 (s 2(18))

s 5(1)

Income Tax Assessment Amendment (Research and Development) Act 1986

90, 1986

25 June 1986

25 June 1986 (s 2)

s 9

as amended by

 

 

 

 

Statute Law (Miscellaneous Provisions) Act 1987

141, 1987

18 Dec 1987

s 5(1): 18 Dec 1987 (s 2(1))
Sch 1: 25 June 1986 (s 2(19))

s 5(1)

Taxation Laws (Miscellaneous Provisions) Act 1986

109, 1986

4 Nov 1986

s 4(2)-(9) and Sch: 4 Nov 1986 (s 2)

s 4(2)-(9)

Taxation Laws Amendment Act (No. 3) 1986

112, 1986

4 Nov 1986

s 15-34, 46 and 47: 4 Nov 1986 (s 2)

s 32-34, 46 and 47

Taxation Laws Amendment Act (No. 4) 1986

154, 1986

18 Dec 1986

s 23-25, 26(a), 27, 29-39, 41-48, 49(1), (2), (4)-(6), (8)-(11) and 50: 18 Dec 1986 (s 2(1))
s 26(b), (c), 28, 40, 49(3) and (7): 1 Jan 1987 (s 2(4) and gaz 1986, No S650)

s 39(2), (3), 49 and 50

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 69): 29 June 2010 (s 2(1) item 9)

--

Jurisdiction of Courts (Miscellaneous Amendments) Act 1987

23, 1987

26 May 1987

s 4: 26 May 1987 (s 2(1))
Sch: 1 Sept 1987 (s 2(2) and gaz 1987, No S217)

s 4

Taxation Laws Amendment (Company Distributions) Act 1987

58, 1987

5 June 1987

s 6-19: 5 June 1987 (s 2)

s 18 and 19

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 96): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act 1987

61, 1987

5 June 1987

s 6-33: 5 June 1987 (s 2)

s 31-33

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 23): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 2) 1987

62, 1987

5 June 1987

s 9-38 and Sch 4: 5 June 1987 (s 2(1), (3), (4))

s 47 and 48

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1987

108, 1987

13 Nov 1987

s 45: 13 Nov 1987 (s 2)

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 39): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 3) 1987

108, 1987

13 Nov 1987

s 4-40: 13 Nov 1987 (s 2)

s 37-40

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 4) 1987

138, 1987

18 Dec 1987

s 90 and 91: 18 Dec 1987 (s 2(1))

s 91

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 56): 29 June 2010 (s 2(1) item 9)

--

Crimes Legislation Amendment Act 1987

120, 1987

16 Dec 1987

s 31: 16 Dec 1987 (s 2(2))

--

Taxation Laws Amendment Act (No. 4) 1987

138, 1987

18 Dec 1987

s 4, 5 and 7-52: 18 Dec 1987 (s 2(1))
s 6: 21 Dec 1987 (s 2(2))

s 48-52

as amended by

 

 

 

 

Taxation Laws Amendment Act 1988

11, 1988

26 Apr 1988

s 48: 18 Dec 1987 (s 2(5))

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 70): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (Fringe Benefits and Substantiation) Act 1987

139, 1987

18 Dec 1987

s 64-75: 18 Dec 1987 (s 2)

s 74 and 75

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 101): 29 June 2010 (s 2(1) item 9)

--

Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987

145, 1987

18 Dec 1987

Sch: 15 Jan 1988 (s 2)

--

Management and Investment Companies Legislation Amendment Act 1987

163, 1987

26 Dec 1987

s 4: 26 Dec 1987 (s 2)

--

Family Court of Australia (Additional Jurisdiction and Exercise of Powers) Act 1988

8, 1988

5 Apr 1988

s 38 and 39: 1 July 1988 (s 2(3) and gaz 1988, No S191)

--

as amended by

 

 

 

 

Law and Justice Legislation Amendment Act 1988

120, 1988

14 Dec 1988

s 35: 5 Apr 1988 (s 2(6))

--

Taxation Laws Amendment Act 1988

11, 1988

26 Apr 1988

s 9-13 and 15-40: 26 Apr 1988 (s 2(1))
s 14: 24 June 1986 (s 2(2))

s 38-40

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 24): 29 June 2010 (s 2(1) item 9)

--

Research and Development Legislation Amendment Act 1988

59, 1988

15 June 1988

s 4-7 and 18: 1 July 1988 (s 2)

s 7 and 18

Commonwealth Employees' Rehabilitation and Compensation Act 1988

75, 1988

24 June 1988

Sch: 1 Dec 1988 (s 2(2) and gaz 1988, No S196)

--

Taxation Laws Amendment Act (No. 2) 1988

78, 1988

24 June 1988

s 8-13, 14(1), 16-36, 38, 55(1)-(14), 56, 57 and Sch: 24 June 1988 (s 2(1))
s 14(2): 1 July 1988 (s 2(2))
s 15: 22 Dec 1986 (s 2(3))
s 37, 39-53 and 55(15)-(25):1 Nov 1988 (s 2(4) and gaz 1988, No S331)

s 55-57

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 40): 29 June 2010 (s 2(1) item 9)

--

Employment, Education and Training Act 1988

80, 1988

24 June 1988

Sch 2: 1 July 1988 (s 2 and gaz 1988, No S190)

--

Industrial Relations (Consequential Provisions) Act 1988

87, 1988

8 Nov 1988

Sch 2: 1 Mar 1989 (s 2(2))

--

Taxation Laws Amendment Act (No. 4) 1988

95, 1988

24 Nov 1988

s 12-43, 44(b), 45-52, 54-58 and Sch: 24 Nov 1988 (s 2(1))
s 44(a) and 54(11): 16 Mar 1989 (s 2(2))

s 54-58

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1989

107, 1989

30 June 1989

s 30: 24 Nov 1988 (s 2(2))

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 71): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (Tax File Numbers) Act 1988

97, 1988

25 Nov 1988

s 6-11, 13-20 and Sch 1: 1 Jan 1989 (s 2(1))
s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159)

--

as amended by

 

 

 

 

Statute Law Revision Act 1996

43, 1996

25 Oct 1996

Sch 3 (item 122): 25  Nov 1988 (s 2(3))

--

ANL (Conversion into Public Company) Act 1988

127, 1988

14 Dec 1988

Sch: 1 July 1989 (s 2(3) and gaz 1989, No S210)

--

Taxation Laws Amendment Act (No. 5) 1988

153, 1988

26 Dec 1988

s 9-42 and 44: 26 Dec 1988 (s 2(1))
s 43: 1 Jan 1989 (s 2(2))

s 36-44

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 82): 29 June 2010 (s 2(1) item 9)

--

Higher Education Funding Act 1988

2, 1989

6 Jan 1989

s 80-85: 6 Jan 1989 (s 2(1))

--

Taxation Laws Amendment Act 1989

11, 1989

16 Mar 1989

s 22-53: 16 Mar 1989 (s 2)

s 52 and 53

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 25): 29 June 2010 (s 2(1) item 9)

--

Income Equalization Deposits Laws Amendment Act 1989

56, 1989

14 June 1989

s 32-37: 1 July 1989 (s 2)

s 37

Taxation Laws Amendment (Rates and Rebates) Act 1989

70, 1989

21 June 1989

s 5 and Sch: 21 June 1989 (s 2)

s 5

Income Tax (Arrangements with the States) Repeal Act 1989

73, 1989

21 June 1989

Sch: 21 June 1989 (s 2)

--

Taxation Laws Amendment Act (No. 2) 1989

97, 1989

30 June 1989

s 4-9, 11-15 and Sch 1: 30 June 1989 (s 2)

s 5(2) and 11-15

as amended by

 

 

 

 

Taxation Laws Amendment (Superannuation) Act 1989

105, 1989

30 June 1989

s 77, 78 and 80: 30 June 1989 (s 2(1))

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 41): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (Superannuation) Act 1989

105, 1989

30 June 1989

s 4, 5(a)-(n), (p) and 6-66: 30 June 1989 (s 2(1))
s 5(o): 18 Dec 1987 (s 2(2))

s 64-66

as amended by

 

 

 

 

Taxation Laws Amendment Act 1994

56, 1994

7 Apr 1994

s 112: 30 June 1989 (s 2(10))

s 112(2) and (3)

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 105): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 3) 1989

107, 1989

30 June 1989

s 9-23, 32 and Sch 1: 30 June 1989 (s 2(1))

s 20-23 and 32

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 57): 29 June 2010 (s 2(1) item 9)

--

Banking Legislation Amendment Act 1989

129, 1989

7 Nov 1989

Sch 4: 28 Dec 1989 (s 2(4) and gaz 1989, No S383)

--

Social Security and Veterans' Affairs Legislation Amendment Act (No. 3) 1989

163, 1989

19 Dec 1989

s 4, 19 and 20: 13 Nov 1989 (s 2)

s 4

Taxation Laws Amendment Act (No. 4) 1989

167, 1989

19 Dec 1989

s 4-30 and 32: 19 Dec 1989 (s 2(1))
s 31: 19 Jan 1989 (s 2(2))

s 29-32

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 72): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 5) 1989

20, 1990

17 Jan 1990

s 6-8, 9 (amdt to s 78(1)(a)(xcv) Income Tax Assessment Act 1936) and 10-50: 17 Jan 1990 (s 2(1))
s 9 (amdt to s 78(1)(a)(xcvi) Income Tax Assessment Act 1936): 10 Nov 1989 (s 2(2))

s 6(2), 13(2), 14(2), 15(2), 16(2), 25(2), 29(2), 31(2), 32(2), 37(2), 41(2) and 46-50

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 83): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act 1990

35, 1990

7 June 1990

s 4-41: 7 June 1990 (s 2)

s 38-41

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 26): 29 June 2010 (s 2(1) item 9)

--

Petroleum (Australia-Indonesia Zone of Cooperation) (Consequential Provisions) Act 1990

37, 1990

7 June 1990

s 14: 18 Feb 1991 (s 2)

--

Income Tax Assessment Amendment Act 1990

45, 1990

16 June 1990

16 June 1990 (s 2)

--

Taxation Laws Amendment Act (No. 2) 1990

57, 1990

16 June 1990

s 6-58, 61-65, Sch 1 and 2: 16 June 1990 (s 2)

s 61-65

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 42): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 3) 1990

58, 1990

16 June 1990

s 10-22 and 24-35: 16 June 1990 (s 2(1), (2))
s 23: 4 Dec 1989 (s 2(3))

s 29-35

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 58): 29 June 2010 (s 2(1) item 9)

--

Training Guarantee (Administration) Act 1990

60, 1990

16 June 1990

Sch: 1 July 1990 (s 2(1))

--

Occupational Superannuation (Reasonable Benefit Limits) Amendment Act 1990

61, 1990

16 June 1990

s 14-21: 1 July 1990 (s 2(4))
s 22-24: 1 July 1995 (s 2(3))

--

Taxation Laws Amendment (Rates and Provisional Tax) Act 1990

87, 1990

6 Nov 1990

s 3(2), 5, 7-10, 12-14 and Sch 1-3: 6 Nov 1990 (s 2(1))
s 4(2): 1 July 1991 (s 2(2))

s 3(2), 4(2), 5 and 12-14

Social Security and Veterans' Affairs Legislation Amendment Act (No. 2) 1990

119, 1990

28 Dec 1990

s 38 and 39: 28 Dec 1990 (s 2(1))

--

Taxation Laws Amendment Act (No. 5) 1990

135, 1990

28 Dec 1990

s 7-33, 38(1), (2), 39(1) and Sch (Pt 1): 28 Dec 1990 (s 2(1))
s 38(3), 39(2) and Sch (Part 3): 1 July 1993 (s 2(3))
s. 38(4), 39(3) and Sch (Part 4): 8 Jan 1991 (s 2(4))

s 28-33, 38 and 39

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 84): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 4) 1990

4, 1991

8 Jan 1991

s 4-37: 8 Jan 1991 (s 2(1))

s 32-37

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 73): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (Foreign Income) Act 1990

5, 1991

8 Jan 1991

s 4-61: 8 Jan 1991 (s 2)

s 50-61

as amended by

 

 

 

 

Taxation Laws Amendment Act 1991

48, 1991

24 Apr 1991

s 104: 8 Jan 1991 (s 2(2))

--

Taxation Laws Amendment Act (No. 3) 1991

216, 1991

24 Dec 1991

s 119 and 120: 24 Dec 1991 (s 2(1))

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 98): 29 June 2010 (s 2(1) item 9)

--

Social Security Legislation Amendment Act 1990

6, 1991

8 Jan 1991

s 95: 1 Jan 1991 (s 2)

--

Taxation Laws Amendment Act 1991

48, 1991

24 Apr 1991

s 9, 15, 33, 70 and 81-83: 8 Jan 1991 (s 2(2))
s 10-14, 16-31, 34(a), 35, 37-39, 41-51(1), 52-59(1), 60, 61,67, 68(1), 69, 71-80, 84(1)-(8), (10), (11), (13)-(17), 85, 86 and 88-90: 24 Apr 1991 (s 2(1))
s 32 and 84(9): 1 July 1991 (s 2(4))
s 34(b), 36, 40 and 87: 21 Aug 1990 (s 2(3))
s 51(2), 59(2), 62-66, 68(2) and 84(12): 25 Apr 1991 (s 2(5))

s 84-90

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 27): 29 June 2010 (s 2(1) item 9)

--

Occupational Superannuation Laws Amendment Act 1991

55, 1991

24 Apr 1991

s 4: 24 Apr 1991 (s 2)

--

Taxation Laws Amendment Act (No. 2) 1991

100, 1991

27 June 1991

s 15-28, 30-32, 33(b), (e), (f), 34-76 and 79-84): 27 June 1991 (s 2(1))
s 29 and 77: 24 Apr 1991 (s 2(3), (6))
s 33(a): 16 June 1990 (s 2(4))
s 33(c) and (d): 30 June 1989 (s 2(5))
s 78: 8 Jan 1991 (s 2(7))

s 83 and 84

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (items 43, 44): 29 June 2010 (s 2(1) item 9)

--

Political Broadcasts and Political Disclosures Act 1991

203, 1991

19 Dec 1991

s 37 and 38: 16 Jan 1992

--

Veterans' Affairs Legislation Amendment Act (No. 2) 1991

208, 1991

24 Dec 1991

Sch: 24 Dec 1991 (s 2)

--

Taxation Laws Amendment Act (No. 3) 1991

216, 1991

24 Dec 1991

s 10, 12-39, 41, 43, 44, 67-81, 83-86, 89(1), (3)-(19), 91, 92, 102, 103 and Sch 1-4: 24 Dec 1991 (s 2(1))
s 11 and 89(2): 22 Jan 1991 (s 2(2))
s 40 and 42: 6 Jan 1992 (s 2(3))
s 45, 46, 48-51, 54-58, 60-66, 90(1), (3)-(14), 93-96 and 98-101: 21 Aug 1991 (s 2(4))
s 47, 52, 53, 59, 90(2) and 97: 3 pm (A.C.T) 20 Aug 1991 (s 2(5))
s 82(2): 25 Dec 1991 (s 2(6))

s 89-103

as amended by

 

 

 

 

Statute Law Revision Act 1996

43, 1996

25 Oct 1996

Sch 3 (item 119): 24 Dec 1991 (s 2(3))

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 59): 29 June 2010 (s 2(1) item 9)

--

Life Insurance Policy Holders' Protection Levies Collection Act 1991

3, 1992

6 Jan 1992

Sch: 6 Jan 1992 (s 2)

--

Taxation Laws Amendment Act 1992

35, 1992

25 May 1992

s 7-75: 25 May 1992 (s 2)

s 63-75

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1992

98, 1992

30 June 1992

s 103 and 104: 1 July 1992 (s 2(2))

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 28): 29 June 2010 (s 2(1) item 9)

--

Social Security (Family Payment) Amendment Act 1992

69, 1992

26 June 1992

Sch: 1 Jan 1993 (s 2)

--

Veterans' Affairs Legislation Amendment Act 1992

70, 1992

26 June 1992

Sch (Pt 8): 20 Oct 1991 (s 2(12))
Sch (Pt 9): 1 July 1992 (s 2(13))

--

Taxation Laws Amendment Act (No. 2) 1992

80, 1992

30 June 1992

s 52(2) and 53(2): 1 July 1992 (s 2(3))
Remainder: 30 June 1992 (s 2(1))

s 65-84

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 45): 29 June 2010 (s 2(1) item 9)

--

Social Security Legislation Amendment Act 1992

81, 1992

30 June 1992

s 3 and Sch 2 (Pt 1): 30 June 1992 (s 2(1)(a), (g))
Sch 2 (Pt 6): 1 July 1992 (s 2(14)(c))

s 3

Superannuation Guarantee (Consequential Amendments) Act 1992

92, 1992

30 June 1992

Sch: 1 July 1992 (s 2)

--

Taxation Laws Amendment Act (No. 3) 1992

98, 1992

30 June 1992

s 4-31 and 37-81: 30 June 1992 (s 2(1))
s 32-36: 1 July 1992 (s 2(2))

s 5, 7, 20, 31, 36, 38, 46, 57, 80 and 81

as amended by

 

 

 

 

Taxation Laws Amendment Act 1993

17, 1993

9 June 1993

s 65: 30 June 1992 (s 2(3))

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 60): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (Self Assessment) Act 1992

101, 1992

30 June 1992

s 16-32, 34 and Sch 1-4: 30 June 1992 (s 2)

s 34

as amended by

 

 

 

 

Statute Law Revision Act 1996

43, 1996

25 Oct 1996

Sch 3 (item 121): 30 June 1992 (s 2(3))

--

Sales Tax Amendment (Transitional) Act 1992

118, 1992

30 Sept 1992

Sch: 28 Oct 1992 (s 2)

--

Student Assistance Amendment Act 1992

138, 1992

19 Nov 1992

s 27-30: 19 Nov 1992 (s 2(1))

--

Radiocommunications (Transitional Provisions and Consequential Amendments) Act 1992

167, 1992

11 Dec 1992

Sch: 1 July 1993 (s 2)

--

Income Tax Assessment Amendment (Foreign Investment) Act 1992

190, 1992

18 Dec 1992

1 Jan 1993 (s 2)

s 11(2), 12(2), 14(2), 24(2), (3) and 25(2)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1993

18, 1993

9 June 1993

s 61: 1 Jan 1993 (s 2(2))

--

Taxation Laws Amendment Act (No. 4) 1992

191, 1992

21 Dec 1992

s 4-35: 21 Dec 1992 (s 2)

s 10, 13, 19, 20(1), 22, 31, 32, 33(2), 34 and 35

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 74): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (Superannuation) Act 1992

208, 1992

22 Dec 1992

s 4-6, 19-33 and 47-61: 1 July 1994 (s 2(2)(a))
s 7-18 and 34-46: 22 Dec 1992 (s 2(1))

s 6, 17, 18, 27, 33, 38, 39, 46, 49, 61 and 62

as amended by

 

 

 

 

Taxation Laws Amendment (Superannuation) Act 1993

7, 1993

27 May 1993

s 63 and 64: 22 Dec 1992 (s 2(6))

s 64

Taxation Laws Amendment Act (No. 2) 1995

169, 1995

16 Dec 1995

Sch 10 (item 9): 1 July 1994 (s 2(10))

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 106): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (Fringe Benefits Tax Measures) Act 1992

223, 1992

24 Dec 1992

Sch: 1 Apr 1994 (s 2)

--

Taxation Laws Amendment Act (No. 5) 1992

224, 1992

24 Dec 1992

s 4-13, 14(1), 15(1), 16(1), 17(1) and 18-87: 24 Dec 1992 (s 2(1))
s 14(2), 15(2), 16(2) and 17(2): 1 July 1993 (s 2(1))

s 13, 17, 21, 22, 24, 32, 34, 36, 38, 40, 44, 45, 56, 57, 81, 82, 86 and 87

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 85): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 6) 1992

227, 1992

24 Dec 1992

s 9 and 10: 19 Aug 1992 (s 2(2))
s 11-13: 1 Jan 1993  (s 2(3))
Remainder: 24 Dec 1992 (s 2(1))

s 5, 7, 10, 13, 31, 32 and 33

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1994

82, 1994

23 June 1994

s 125: 24 Dec 1992 (s 2(7))

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 90): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (Car Parking) Act 1992

237, 1992

24 Dec 1992

s 9 and 10: 24 Dec 1992 (s 2)

s 10

Income Equalisation Deposits Laws Amendment Act 1992

238, 1992

24 Dec 1992

s 23-26: 19 Aug 1992 (s 2)

s 26

Taxation Laws Amendment (Superannuation) Act 1993

7, 1993

27 May 1993

s 4-6, 8-11 and 30-34: 27 May 1993 (s 2(1))
s 7 and  12-29: 1 July 1994 (s 2(2)(a), (3))

s 5, 11, 20, 25, 29, 33 and 34

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 107): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act 1993

17, 1993

9 June 1993

s 8-59: 9 June 1993 (s 2(1))

s 14, 17, 22, 24, 32, 34, 35, 40, 43, 45, 47, 49, 51, 56, 58 and 59

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 4) 1995

171, 1995

16 Dec 1995

Sch 6: 16 Dec 1995 (s 2(1))

--

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

Sch 16 (item 1): 9 June 1993 (s 2(10))

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 29): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 2) 1993

18, 1993

9 June 1993

s 8-29, 54-57, 59 and Sch: 9 June 1993 (s 2(1))
s 30-53: 1 Jan 1993 (s 2(2))

s 13, 14, 22, 56, 57 and 59

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1994

138, 1994

28 Nov 1994

s 7(3): 28 Nov 1994 (s 2(1))

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 46): 29 June 2010 (s 2(1) item 9)

--

Veterans' Affairs Legislation Amendment Act 1993

27, 1993

9 June 1993

s 3 and 17: 9 June 1993 (s 2(1))

s 3

Insolvency (Tax Priorities) Legislation Amendment Act 1993

32, 1993

16 June 1993

s 3-5, 8, 10, 12, 14, 16 and 17: 16 June 1993 (s 2(1))
s 6, 7, 9, 11, 13 and 15: 1 June 1993 (s 2(2))

s 17

Taxation (Deficit Reduction) Act (No. 2) 1993

55, 1993

27 Oct 1993

s 8-12: 27 Oct 1993 (s 2(1))
s 13: 1 July 1995 (s 2(2)(a))
s 14: repealed before commencing (s 2(3)(a))
s 15: 1 July 2000 (s 2(4))

s 8, 11, 12, 13(2) and 15(2)

as amended by

 

 

 

 

Taxation Laws Amendment (Budget Measures) Act 1995

94, 1995

27 July 1995

Sch 2: 9 May 1995 (s 2(1))

--

Taxation Laws Amendment Act (No. 4) 1997

174, 1997

21 Nov 1997

Sch 8 (items 1-6): 1 July 1997 (s 2(4))

--

Taxation Laws Amendment Act (No. 2) 2000

58, 2000

31 May 2000

Sch 7 (item 1): 31 May 2000 (s 2(1))

--

Taxation (Deficit Reduction) Act (No. 1) 1993

57, 1993

27 Oct 1993

s 13-34: 27 Oct 1993 (s 2)

s 13, 16, 17, 23, 24, 26-28 and 34

Taxation (Deficit Reduction) Act (No. 3) 1993

58, 1993

27 Oct 1993

s 11-13: 27 Oct 1993 (s 2(1))

s 13

Superannuation Industry (Supervision) Consequential Amendments Act 1993

82, 1993

30 Nov 1993

s 15, 16(1) and 17-35: 1 July 1994 (s 2(2)(d))
s 16(2): 1 Dec 1993 (s 2(1))

s 35

Higher Education Funding Legislation Amendment Act 1993

116, 1993

24 Dec 1993

s 22-25: 1 Jan 1994 (s 2(2))

--

Taxation Laws Amendment Act (No. 3) 1993

118, 1993

24 Dec 1993

s 14-116, 167-175 and 177-179: 24 Dec 1993 (s 2(1))

s 18, 23, 26, 30, 33, 38, 108-113, 116 and 167-175

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 61): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act 1994

56, 1994

7 Apr 1994

s 14-23, 39-54, 65-69, 70(3), 71(3), (4), 72-74, 75(2), 76-82, 83(3) and 84-87: 7 Apr 1994 (s 2(1))
s 24-32: 1 July 1993 (s 2(2))
s 33-38: 20 Mar 1994 (s 2(3))
s 55-64: 1 July 1994 (s 2(4))
s 70(1) and 83(1): 30 June 1989 (s 2(5), (8))
s 70(2), 71(2) and 83(2): 8 Jan 1991 (s 2(9))
s 71(1) and 75(1): 17 Jan 1990 (s 2(6), (7))

s 14, 18, 19, 23, 24, 32, 33, 38, 39, 46, 47, 48(3), 49, 50, 55, 63-65, 68, 69, 74(2), (3), 75(2), 78(2), 80(2), 82(2), 86, 87

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 30): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 2) 1994

82, 1994

23 June 1994

s 8-43, 47-71, 80-83, 93-112, 114-119, 122, 128-134: 23 June 1994 (s 2(1))
s 7, 120 and 121: 22 Oct 1986 (s 2(2))
s 44-46: 9 June 1993 (s 2(3))
s 72-79: 1 Jan 1993 (s 2(4))
s 84-92: 30 June 1992 (s 2(5))
s 113: 21Dec 1992 (s 2(6))
s 123-127): 24 Dec 1992 (s 2(7))

s 21, 24, 28, 32, 33, 43, 44, 46, 49, 53, 56, 59, 62, 71, 83, 96, 104, 105, 109, 114, 119, 122 and 134

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 47): 29 June 2010 (s 2(1) item 9)

--

Drought Relief Payment Act 1994

125, 1994

18 Oct 1994

Sch (items 89-93): 18 Oct 1994 (s 2)

Sch (item 93)

Taxation Laws Amendment Act (No. 3) 1994

138, 1994

28 Nov 1994

s 4, 5, 8-10, 14-16, 21-24, 27-33, 44-92, 99-116 and Sch: 28 Nov 1994 (s 2(1))
s 11-13, 17-20, 25, 26 and 34-43: 1 Jan 1993 (s 2(2))
s 93-98: 28 Nov 1994 (s 2(3))

s 4, 8, 10, 11, 14, 16, 17, 19, 21, 24, 25, 27, 29, 30, 33, 34, 37, 39, 40, 42, 44, 49-51, 61-63, 65, 66, 74, 75, 79, 80, 83, 84, 86, 87, 92, 93, 98, 99, 101, 102, 104, 105, 107-109, 111, 115 and 116

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1995

169, 1995

16 Dec 1995

Sch 10 (item 7): 28 Nov 1994 (s 2(8))

--

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

Sch 16 (items 2, 3): 28 Nov 1994 (s 2(11))

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 62): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (Infrastructure Borrowings) Act 1994

163, 1994

16 Dec 1994

s 20-26: 16 Dec 1994 (s 2)

s 26

Social Security (Parenting Allowance and Other Measures) Legislation Amendment Act 1994

174, 1994

16 Dec 1994

s 14, 15 and Sch 4 (items 38-41, 47-51): 1 Jan 1995 (s  2(5))
Sch 1 (items 163-174): 1 July 1995 (s 2(1))
Sch 3 (items 34-38): 20 Sept 1994 (s 2(2))

s 14 and 15

Taxation Laws Amendment Act (No. 4) 1994

181, 1994

19 Dec 1994

Sch 1 (items 1-21, 86-91), Sch 2 (items 5-23, 23 (2nd occurring)), Sch 3 (items 6-100), Sch 4 (items  9-23) and Sch 5 (items 25-30, 46(10)): 19 Dec 1994 (s 2(1))
Sch 1 (items 22-85): 13 Oct 1994 (s 2(2))

Sch 1 (items 1, 13, 14, 21, 22, 86, 88, 90, 91), Sch 2 (items 5, 23), Sch 3 (items 6, 13, 14, 17, 18, 23 (2nd occurring), 24, 29, 30, 34, 35, 41, 42, 48, 49, 51, 52, 54, 55, 67, 68, 72, 73, 80, 81, 85, 86, 90, 91, 94, 95, 99, 100), Sch 4 (items  9, 22, 23) and Sch 5 (item 46(10))

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 75): 29 June 2010 (s 2(1) item 9)

--

Student Assistance (Youth Training Allowance--Transitional Provisions and Consequential Amendments) Act 1994

184, 1994

23 Dec 1994

Sch 3 (items 55-62): 1 Jan 1995 (s 2)

--

Life Insurance (Consequential Amendments and Repeals) Act 1995

5, 1995

23 Feb 1995

s 3(2), (3) and Sch (items 14-35): 1 July 1995 (s 2)

s 3(2) and (3)

Income Tax (International Agreements) Amendment Act 1995

22, 1995

29 Mar 1995

Sch (items 16-35): 29 Mar 1995 (s 2)

--

Tax Law Improvement (Substantiation) Act 1995

30, 1995

7 Apr 1995

Sch 1 and 2: 7 Apr 1995 (s 2)

s 3(3)

Taxation Laws Amendment (Drought Relief Measures) Act 1995

31, 1995

7 Apr 1995

Sch 1: 7 Apr 1995 (s 2)

--

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1995

170, 1995

16 Dec 1995

Sch 4: 7 Apr 1995 (s 2(2))

--

Superannuation Laws Amendment (Small Accounts and Other Measures) Act 1995

53, 1995

23 June 1995

Sch 2: 1 July 1995 (s 2)

Sch 2 (item 19)

Taxation Laws Amendment (Budget Measures) Act 1995

94, 1995

27 July 1995

Sch 10: 9 May 1995 (s 2(1))

Sch 10 (item 2)

Social Security Legislation Amendment (Family Measures) Act 1995

106, 1995

29 Sept 1995

Sch 6: 1 Feb 1996 (s 2(2))

--

Taxation Laws Amendment Act (No. 1) 1995

120, 1995

25 Oct 1995

Sch 1 (items 1-57, 59-90) and Sch 2 (items 1, 3, 4): 25 Oct 1995 (s 2(1))
Sch 1 (item 58): 23 Nov 1994 (s 2(2))

Sch 1 (items 6, 7, 20, 21, 24, 35, 43, 44, 53, 57, 59, 71, 85, 86, 89, 90) and Sch 2 (item 1)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 31): 29 June 2010 (s 2(1) item 9)

--

Social Security Legislation Amendment (Carer Pension and Other Measures) Act 1995

143, 1995

12 Dec 1995

Sch 6 (item 50): 1 Jan 1997 (s 2(9))

--

Taxation Laws Amendment (FBT Cost of Compliance) Act 1995

145, 1995

12 Dec 1995

Sch 1 (item 6) and Sch 2 (item 15): 12 Dec 1995 (s 2)

Veterans' Affairs Legislation Amendment (1995-96 Budget Measures) Act (No. 2) 1995

146, 1995

12 Dec 1995

Sch 12 (item 1): 1 Jan 1997 (s 2(13))
Sch 12 (items 2-13): 1 Jan 1996 (s 2(6))

Sch 12 (item 13)

Taxation Laws Amendment Act (No. 2) 1995

169, 1995

16 Dec 1995

Sch 1 (items 1-14, 16), Sch 2 (items 1-8, 11-15), Sch 3 (items 1-36, 40-44) and Sch 8 (items 1-5): 16 Dec 1995 (s  2(1))
Sch 3 (items 37-39): 1 July 1994 (s 2(2))
Sch 10 (item 2): 13 Oct 1994 (s 2(5))

Sch 1 (item 16), Sch 2 (items 11-15), Sch 3 (items 13, 17, 19, 21, 23, 25, 27, 33, 35, 36, 39, 43, 44) and Sch 8 (item  5)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 48): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 3) 1995

170, 1995

16 Dec 1995

Sch 1 and Sch 2 (items 1-53), Sch 3 (items 15, 16): 16 Dec 1995 (s 2(1))

Sch 1 (items 12, 16, 18, 20, 33, 34, 40, 43, 49, 50), Sch 2 (items 51-53) and Sch 3 (item  16)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 63): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 4) 1995

171, 1995

16 Dec 1995

s 4, Sch 1, Sch 2 (items 1, 2, 86), Sch 3 and Sch 4 (items 1-4): 16 Dec 1995 (s 2(1), (3))
Sch 2 (items 3-85, 87-160): 1 July 1995 (s 2(2))
Sch 4 (items 5-14): 1 Mar 1996 (s 2(4))

s 4, Sch 1 (items 19, 36-40), Sch 2 (items 159, 159A, 160), Sch 3 (item 3) and Sch 4 (items  4, 10-12, 14)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1996

76, 1996

18 Dec 1996

Sch 6 (items 1-5): 16 Dec 1995 (s 2(5), (6))

--

Taxation Laws Amendment Act (No. 1) 1997

122, 1997

8 July 1997

Sch 2: 1 July 1995 (s 2(5))

--

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

Sch 16 (item 4): 16 Dec 1995 (s 2(12))
Sch 16 (items 5, 6): 1 July 1995 (s 2(13))

--

Taxation Laws (Technical Amendments) Act 1998

41, 1998

4 June 1998

Sch 6 (items 20, 21): 1 July 1995 (s 2(11), (12))

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 76): 29 June 2010 (s 2(1) item 9)

--

Law and Justice Legislation Amendment Act (No. 1) 1995

175, 1995

16 Dec 1995

Sch 2: 16 Dec 1995 (s 2(1))

--

Social Security and Veterans' Affairs Legislation Amendment Act 1995

1, 1996

9 Jan 1996

Sch 11 (items 1-7): 1 July 1996 (s 2(4)(d))
Sch 11 (items 8, 9): 20 Sept 1996 (s 2(5)(d))
Sch 11 (items 10-21): 1 July 1997 (s 2(6))

--

Income Tax Assessment Amendment Act 1996

17, 1996

27 June 1996

Sch 1: 1 July 1996 (s 2(2))
Sch 2: 1 July 1997 (s 2(3))

Sch 1 (item 6) and Sch 2 (item 6)

Taxation Laws Amendment Act (No. 1) 1996

31, 1996

9 July 1996

9 July 1996 (s 2)

s 4 and Sch 1 (items 3, 10-13)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 32): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (International Tax Agreements) Act 1996

39, 1996

9 Oct 1996

Sch 2: 9 Oct 1996 (s 2)

Sch 2 (item 3)

Statute Law Revision Act 1996

43, 1996

25 Oct 1996

Sch 4 (items 1 and 93): 25 Oct 1996 (s 2(1))

--

Workplace Relations and Other Legislation Amendment Act 1996

60, 1996

25 Nov 1996

Sch 19 (items 19, 20): 25 Nov 1996 (s 2(1))

--

as amended by

 

 

 

 

Workplace Relations and Other Legislation Amendment Act (No. 2) 1996

77, 1996

19 Dec 1996

Sch 3 (items 1, 2): 25 Nov 1996 (s 2(4))

--

Family (Tax Initiative) Act 1996

63, 1996

27 Nov 1996

s 3 and Sch 1: 1 Jan 1997 (s 2)

s 3

Taxation Laws Amendment Act (No. 2) 1996

76, 1996

18 Dec 1996

s 4 and Sch 1 (items 1-43, 47): 18 Dec 1996 (s 2(1))
Sch 1 (items 44-46): 1 Jan 1993 (s 2(2))
Sch 2: 27 June 1996 (s 2(3))
Sch 4 (items 19-24): 16 Feb 1997 (s 2(4))

s 4 and Sch 1 (items 29, 32, 37, 47)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 49): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 3) 1996

78, 1996

19 Dec 1996

Sch 1, 2 and Sch 4 (items 1-57): 19 Dec 1996 (s 2(1), (2))
Sch 4 (items 56, 57): 5 pm (A.C.T.) 23 July 1996 (s 2(4))

Sch 1 (items 5, 9, 12, 13), Sch 2 (item 2) and Sch 4 (items 10, 13, 18, 28, 38, 52, 57)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

Sch 11 (item 13): 19 Dec 1996 (s 2(5))

--

Industry Research and Development Amendment Act 1996

82, 1996

19 Dec 1996

Sch 2: 19 Dec 1996 (s 2(1))

Sch 2 (item 2)

Social Security Legislation Amendment (Budget and Other Measures) Act 1996

84, 1996

23 Dec 1996

Sch 2 (items 13-15): 1 July 1997 (s 2(4))

--

Defence Legislation Amendment Act (No. 1) 1997

1, 1997

19 Feb 1997

Sch 2 (item 135): 19 Feb 1997 (s 2(1))

--

Commonwealth Services Delivery Agency (Consequential Amendments) Act 1997

29, 1997

17 Apr 1997

Sch 2 (items 68-70): 1 July 1997 (s 2)

--

Income Tax (Consequential Amendments) Act 1997

39, 1997

17 Apr 1997

Sch 1: 1 July 1997 (s 2)

Sch 1 (item 274)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1997

95, 1997

30 June 1997

Sch 1 (item 24): 1 July 1997 (s 2(2))

--

Tax Law Improvement Act 1997

121, 1997

8 July 1997

s 4: 8 July 1997 (s 2(1))
Sch 12 (items 24-29): 1 July 1997 (s 2(4))

s 4

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

Sch 14 (items 61-64): 1 July 1997 (s 2(8))

Sch 14 (item 64)

Taxation Laws Amendment Act (No. 1) 1998

16, 1998

16 Apr 1998

Sch 8 (items 1, 2): 1 July 1997 (s 2(3))

--

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 43): 1 July 1997 (s 2(1) item 47)

--

Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997

56, 1997

30 Apr 1997

Sch 1 (items 1, 3-5) and Sch 2 (items 1-6, 10(1)): 1 July 1997 (s 2(2), (4))
Sch 1 (item 2): 1 July 1994 (s 2(3))
Sch 3: 30 Apr 1997 (s 2(1))

Sch 1 (item 5), Sch 2 (item 10(1)) and Sch 3 (item 2)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

Sch 16 (item 9): 30 Apr 1997 (s 2(16))

--

Taxation Laws Amendment Act (No. 3) 1999

11, 1999

31 Mar 1999

Sch 3 (items 5, 6): 1 July 1997 (s 2(6))

--

Retirement Savings Accounts (Consequential Amendments) Act 1997

62, 1997

28 May 1997

Sch 13: 2 June 1997 (s 2)

--

Superannuation Contributions Tax (Consequential Amendments) Act 1997

71, 1997

5 June 1997

Sch 1: 5 June 1997 (s 2)

--

Taxation Laws Amendment Act (No. 2) 1997

95, 1997

30 June 1997

s 4, Sch 1 (items 1-22), Sch 2, Sch 3 (items  1-14), Sch 4, Sch 5 (items 1-9, 12, 13, 17-21) and Sch 6: 30  June 1997 (s 2(1), (3), (4))

s 4 and Sch 1 (item 22), Sch 2 (items 19, 20), Sch 3 (item 14), Sch 4 (items  3, 4) and Sch 5 (items 18, 21)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

Sch 16 (item 8): 30 June 1997 (s 2(15))

--

Taxation Laws (Technical Amendments) Act 1998

41, 1998

4 June 1998

Sch 6 (item 22): 30 June 1997 (s 2(13))

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 50): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (Infrastructure Borrowings) Act 1997

104, 1997

30 June 1997

Sch 2: 30 June 1997 (s 2)

--

Aged Care (Consequential Provisions) Act 1997

114, 1997

7 July 1997

Sch 5 (items 30, 31): 1 Oct 1997 (s 2(1))

--

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 38): 1 Oct 1997 (s 2(1) item 42)

--

Tax Law Improvement Act 1997

121, 1997

8 July 1997

s 4: 8 July 1997 (s 2(1))
Sch 2 (items 18-37), Sch 3 (items 31-61), Sch 4 (items  63-138), Sch 5 (items 43-93), Sch 6 (items 68-132), Sch 7 (items  5-7), Sch 8 (items 32-51), Sch 9 (items 16-40), Sch 10 (items  12-15), Sch 11 (items 37-57) and Sch 12 (items 15-23): 1 July 1997 (s  2(3), (5))

s 4, Sch 2 (items 31, 33), Sch 3 (items 47, 52, 56, 59) and Sch 4 (item 78)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 6) 1999

54, 1999

5 July 1999

Sch 4 (items 11, 12): 5 July 1999 (s 2(1))

--

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 65): 1 July 1997 (s 2(1) item 63)

--

Taxation Laws Amendment Act (No. 1) 1997

122, 1997

8 July 1997

s 4, Sch 1 (items 1-15, 20), Sch 3 (items 1, 2, 6-21) and Sch 5: 8  July 1997 (s 2(1))
Sch 1 (items 17-19): 3 June 1990 (s 2(2))
Sch 1 (items 22, 23): 1 Sept 1994 (s 2(4))
Sch 1 (item 24): 1 Jan 1993 (s 2(3))
Sch 3 (items 3, 4): 24 June 1986 (s 2(6))
Sch 3 (item 5): 30 June 1992 (s 2(7))
Sch 4: 20 Jan 1997 (s 2(8))
Sch 6: 27 June 1996 (s 2(9))
Sch 8: 19 Dec 1996 (s 2(11))

s 4, Sch 1 (items 16, 21), Sch 3 (items 22, 23), Sch 5 (item 5) and Sch 8 (item 6)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 1997

95, 1997

30 June 1997

Sch 1 (item 23): 30 June 1997 (s 2(1))

--

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 50): 8 July 1997 (s 2(1) item 51)

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 33): 29 June 2010 (s 2(1) item 9)

--

Franchise Fees Windfall Tax (Consequential Amendments) Act 1997

134, 1997

19 Sept 1997

s 4 and Sch 1 (items 1, 2): 19 Sept 1997 (s 2)

s 4

Taxation Laws Amendment Act (No. 3) 1997

147, 1997

14 Oct 1997

s 4, Sch 1 (items 1-43, 45), Sch 2 (item 1), Sch 3-5, Sch  6 (items 1-3, 5-9), Sch 8, Sch 10, Sch 13, Sch 14 (items  1-39, 41, 42), Sch 15 (items 1-6) and Sch 17: 14 Oct 1997 (s 2(1), (4))
Sch 6 (item 4) and Sch 14 (item 40): 1 July 1997 (s 2(2), (6A))
Sch 11 (items 1-12): 19 Dec 1996 (s 2(5))

s 4, Sch 1 (item 45), Sch 3 (item 5), Sch 4 (item 3), Sch 5 (item 34), Sch 6 (item  9), Sch 8 (item 3), Sch 10 (item 6), Sch 11 (item 12), Sch 13 (item 2), Sch 14 (items  17, 41) and Sch 17 (item 3)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 54): 14 Oct 1997 (s 2(1) item 54)

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 64): 29 June 2010 (s 2(1) item 9)

--

Foreign Affairs and Trade Legislation Amendment Act 1997

150, 1997

17 Oct 1997

Sch 2 (items 3-7): 17 Oct 1997 (s 2(1))

--

Audit (Transitional and Miscellaneous) Amendment Act 1997

152, 1997

24 Oct 1997

Sch 2 (items 877-880): 1 Jan 1998 (s 2(2))

--

Taxation Laws Amendment (Foreign Income Measures) Act 1997

155, 1997

24 Oct 1997

24 Oct 1997 (s 2)

s 4, Sch 1 (items 120-129 and Sch 2 (item 5)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (items 99, 100): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 4) 1997

174, 1997

21 Nov 1997

s 4, Sch 1-5, Sch 6 (items 17-23(2), (3)), Sch 7 (items 1-16, 32(1)) and Sch 9 (items 24-30(2), (3)): 21 Nov 1997 (s  2(1)-(3))

s 4, Sch 1 (items 17, 18), Sch 2 (item 6), Sch 3 (item 3), Sch 4 (items 8, 9), Sch 5 (item  11), Sch 6 (item 23(2), (3)), Sch 7 (item 32(1)) and Sch 9 (item 30(2), (3))

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Sch 6 (item 39): 21 Nov 1997 (s 2(1) item 34)

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 77): 29 June 2010 (s 2(1) item 9)

--

Farm Household Support Amendment (Restart and Exceptional Circumstances) Act 1997

179, 1997

25 Nov 1997

Sch 2 (items 10, 11): 25 Nov 1997 (s 2)

--

Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997

191, 1997

7 Dec 1997

Sch 1: 7 Dec 1997 (s 2(1))

--

Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997

196, 1997

8 Dec 1997

Sch 1 (items 17, 18): 8 Dec 1997 (s 2(5))

--

Social Security Legislation Amendment (Parenting and Other Measures) Act 1997

197, 1997

11 Dec 1997

Sch 1 (items 313-337): 20 Mar 1998 (s 2(2))

--

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 1999

11, 1999

31 Mar 1999

Sch 3 (items 7, 8): 20 Mar 1998 (s 2(7))

--

Social Security and Veterans' Affairs Legislation Amendment (Family and Other Measures) Act 1997

202, 1997

16 Dec 1997

Sch 1 (items 41-43): 1 Jan 1998 (s 2(2))

--

Taxation Laws Amendment Act (No. 1) 1998

16, 1998

16 Apr 1998

s 4, Sch 1 (items 1-58), Sch 6 (items 1-17) and Sch  10 (items 20-57): 16 Apr 1998 (s 2(1), (2))

s 4, Sch 1 (items 26, 58), Sch 6 (item 17) and Sch 10 (item 57)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) Act 1999

11, 1999

31 Mar 1999

Sch 3 (items 3, 4): 16 Apr 1998 (s 2(5))

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 34): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998

17, 1998

16 Apr 1998

s 4 and Sch 1: 16 Apr 1998 (s 2)

s 4 and Sch 1 (items 13-22, 22A, 23, 23A-26)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2000

58, 2000

31 May 2000

Sch 11 (items 2-11): 31 May 2000 (s 2(1))

Sch 11 (item 11)

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 64): 16 Apr 1998 (s 2(1) item 62)
Sch 12 (items 77, 86): 3 July 2002 (s 2(1) item 66)

Sch 12 (item 86)

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 109): 29 June 2010 (s 2(1) item 9)

--

Commonwealth Places (Consequential Amendments) Act 1998

23, 1998

17 Apr 1998

s 4(1) and Sch 1 (items 2, 3): 17 Apr 1998 (s 2)

s 4(1)

Taxation Laws (Technical Amendments) Act 1998

41, 1998

4 June 1998

s 4, Sch 1 (items 4-16, 18-26), Sch 2 (items 1-4), Sch 3 (items  1-3, 7(1)), Sch 4 (items 4, 5), Sch 5 (items 16, 18) and Sch  6 (items 1, 2, 4, 5, 7-13, 15-18, 27): 4 June 1998 (s 2(1))
Sch 1 (item 17): 9 Apr 1999 (s 2(2))
Sch 5 (items 17, 19): 12 Dec 1995 (s 2(5))
Sch 6 (item 3): 16 Dec 1985 (s 2(6))
Sch 6 (item 6): 1 Jan 1993 (s 2(7))
Sch 6 (item 14): never commenced (s 2(9))
Sch 6 (item 16): 1 July 1998 (s 2(10))

s 4, Sch 1 (item 26), Sch 2 (item 4), Sch 3 (item 7(1)), Sch 4 (item 5) and Sch 6 (item  27)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (items 82, 86): 3 July 2002 (s 2(1) item 66)

Sch 12 (item 86)

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 110): 29 June 2010 (s 2(1) item 9)

--

Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998

45, 1998

17 June 1998

Sch 12 (items 1-24): 1 July 1998 (s 2(1))

Sch 12 (items 23, 24)

Tax Law Improvement Act (No. 1) 1998

46, 1998

22 June 1998

s 4, Sch 2 (items 49-522), Sch 3 (items 13-20), Sch 4 (items  12-27), Sch 5 (items 6-10), Sch 6 (items 8-30), Sch 7 (items  12-19), Sch 8 (items 2-9) and Sch 9 (items 7, 8): 22 June 1998 (s  2(1)-(4))

s 4, Sch 5 (item 10), Sch 6 (item 30), Sch 8 (item 9) and Sch 9 (item  8)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (items 66-68): 22 June 1998 (s 2(1) items 64, 65)
Sch 12 (items 84-86): 3 July 2002 (s 2(1) item 66)

Sch 12 (item 86)

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Sch 6 (items 44, 45): 22 June 1998 (s 2(1) items 39, 40)

--

Taxation Laws Amendment Act (No. 3) 1998

47, 1998

23 June 1998

Sch 3 (items 17-20), Sch 4 (items 1, 6-65, 69), Sch 6, 7, Sch 8 (items 1-10) and Sch 9 (items  7-14, 15(3), 16): 23 June 1998 (s 2(1))

s 4, Sch 3 (item 20), Sch 4 (item 69), Sch 6 (item 6), Sch 7 (item  9, 26), Sch 8 (items 7-10) and Sch 9 (items 14, 15(3), 16)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2000

58, 2000

31 May 2000

Sch 3 (item 8): 23 June 1998 (s 2(7))

--

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (items 78, 86): 3 July 2002 (s 2(1) item  66)

Sch 12 (item 86)

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 65): 29 June 2010 (s 2(1) item 9)

--

Financial Sector Reform (Consequential Amendments) Act 1998

48, 1998

29 June 1998

Sch 1 (items 83-97): 1 July 1998 (s 2(2))

--

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 72, 86): 3 July 2002 (s 2(1) item 66)

Sch 12 (item 86)

Taxation Laws Amendment (Company Law Review) Act 1998

63, 1998

29 June 1998

Sch 1-4 and Sch 5 (items 1-22, 25-53, 58-67): 1 July 1998 (s  2(1) and gaz 1998, No S325)
Sch 5 (items 23, 24, 54-57): 1 July 1998 (s 2(2))

Sch 1 (item 3), Sch 2 (items 8, 9), Sch 3 (item 8), Sch 4 (item 5) and Sch 5 (item  67)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 7) 1999

117, 1999

22 Sept 1999

Sch 1 (items 5-7): 1 July 1998 (s 2(2))

--

Tax Laws Amendment (2004 Measures No. 7) Act 2005

41, 2005

1 Apr 2005

Sch 10 (item 267): 29 June 1998 (s 2(1) item 20)

--

Taxation Laws Amendment (Farm Management Deposits) Act 1998

85, 1998

2 July 1998

Sch 1: 2 Jan 1999 (s 2(2))

--

Taxation Laws Amendment (Landcare and Water Facility Tax Offset) Act 1998

91, 1998

14 July 1998

Sch 1 (items 14-19): 14 July 1998 (s 2(1))

Sch 1 (item 19)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 1) 1999

16, 1999

9 Apr 1999

Sch 7 (items 15, 16): 14 July 1998 (s 2(2))

--

Primary Industries and Energy Legislation Amendment Act (No. 1) 1998

102, 1998

30 July 1998

Sch 2 (items 1, 2): 30 July 1998 (s 2)

--

Taxation Laws Amendment (Film Licensed Investment Company) Act 1998

108, 1998

7 Dec 1998

Sch 1 (item 12): 7 Dec 1998 (s 2)

--

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (items 79, 86): 3 July 2002 (s 2(1) item 66)

Sch 12 (item 86)

Taxation Laws Amendment (Private Health Insurance) Act 1998

128, 1998

21 Dec 1998

Sch 1: 21 Dec 1998 (s 2)

Sch 1 (item 6)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (items 81, 86): 3 July 2002 (s 2(1) item 66)

Sch 12 (item 86)

Taxation Laws Amendment Act (No. 3) 1999

11, 1999

31 Mar 1999

Sch 1 (items 12-276, 398-404): 1 July 1999 (s 2(3), (4))
Sch 2: 9 Apr 1999 (s 2(2))
Sch 3 (items 1, 2): 31 Mar 1999 (s 2(1))

Sch 1 (items 398-404)

as amended by

 

 

 

 

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

178, 1999

22 Dec 1999

Sch 2 (items 87, 89-93): 22 Dec 1999 (s 2(1))

Sch 2 (items 92, 93)

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 55): 1 July 1999 (s 2(1) item 55)

--

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Sch 6 (items 36, 37): 1 July 1999 (s 2(1) item 32)

--

Assistance for Carers Legislation Amendment Act 1999

13, 1999

9 Apr 1999

Sch 1 (items 126-128): 1 July 1997 (s 2(3))
Sch 2 (items 56-64): 1 July 1999 (s 2(2)(b))

Sch 1 (item 128) and Sch 2 (items 63, 64(2))

Taxation Laws Amendment Act (No. 1) 1999

16, 1999

9 Apr 1999

s 4, Sch 1, Sch 3 (items 8-10, 12(3)), Sch 5, 6, Sch 7 (items  1-8) and Sch 8-11: 9 Apr 1999 (s 2(1))

s 4, Sch 1 (item 14), Sch 3 (item 12(3)), Sch 5 (item 16), Sch 6 (item 28), Sch 7 (item  8), Sch 8 (item 2), Sch 9 (item 10), Sch 10 (items 3, 4) and Sch 11 (item 2)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 35): 29 June 2010 (s 2(1) item 9)

--

A New Tax System (Fringe Benefits Reporting) Act 1999

17, 1999

19 Apr 1999

Sch 2 (items 1-13, 15-40): 19 Apr 1999 (s 2(1))
Sch 2 (item 14): 17 May 1999 (s 2(2))

Sch 2 (items 17, 20, 26, 29, 32, 39, 40)

Taxation Laws Amendment (Software Depreciation) Act 1999

39, 1999

31 May 1999

s 4 and Sch 1 (items 1-3): 31 May 1999 (s 2)

s 4 and Sch 1 (item 21)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 103): 29 June 2010 (s 2(1) item 9)

--

Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999

44, 1999

17 June 1999

Sch 7 (items 59-104): 1 July 1999 (s 3(2)(e))
Sch 8 (items 18, 22, 23): 17 June 1999 (s 2(1))

Sch 8 (items 18, 22, 23)

as amended by

 

 

 

 

Financial Sector Legislation Amendment Act (No. 1) 2000

160, 2000

21 Dec 2000

Sch 4 (item 4): 18 Jan 2001 (s 2(1))

--

Taxation Laws Amendment Act (No. 6) 1999

54, 1999

5 July 1999

s 4, Sch 1 (items 2-13, 36), Sch 3, Sch 5 (items 11-15), Sch  6 and Sch 7 (items 1, 3): 5 July 1999 (s 2(1))

s 4, Sch 1 (item 36), Sch 3 (item 11), Sch 5 (item 15), Sch 6 (item 2) and Sch 7 (item  3)

A New Tax System (Income Tax Laws Amendment) Act 1999

60, 1999

8 July 1999

Sch 2 (items 8-12): 9 July 1999 (s 2)

Sch 2 (item 12)

A New Tax System (Personal Income Tax Cuts) Act 1999

69, 1999

8 July 1999

Sch 2 (item 1) and Sch 3: 9 July 1999 (s 2)

Sch 3

A New Tax System (Closely Held Trusts) Act 1999

70, 1999

8 July 1999

Sch 1 and Sch 2 (items 1-12): 8 July 1999 (s 2)

Sch 1 (items 3, 4) and Sch 2 (item 12)

A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999

82, 1999

8 July 1999

Sch 8 (items 1-25, 29): 1 July 2000 (s 2(2))

Sch 8 (item 29)

A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999

83, 1999

8 July 1999

Sch 10 (item 22): 10 Dec 1999 (s 2(6A))
Sch 10 (items 7-21, 23, 68): 1 July 2000 (s 2(2))

Sch 10 (item 68)

as amended by

 

 

 

 

Family and Community Services Legislation Amendment (1999 Budget and Other Measures) Act 1999

172, 1999

10 Dec 1999

Sch 2 (items 1, 2): 8 July 1999 (s 2(4))

--

Tax Laws Amendment (2006 Measures No. 2) Act 2006

58, 2006

22 June 2006

Sch 7 (item 171): 1 July 2000 (s 2(1) item 7)

--

Taxation Laws Amendment Act (No. 2) 1999

93, 1999

16 July 1999

s 4, Sch 1 (items 1-35, 39-48), Sch 2, Sch 3 (items 26-33), Sch 4 (items 1-23, 25), Sch 5 and 7: 16  July 1999 (s 2(1))
Sch 4 (item 24): 16 Apr 1998 (s 2(2))

s 4, Sch 1 (items 39, 46, 48), Sch 2 (item 3), Sch 3 (item 33), Sch 4 (item 25) and Sch  5 (items 80, 81)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 51): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 4) 1999

94, 1999

16 July 1999

s 4, Sch 3 (items 1-3), Sch 4, Sch 5 (items  23-35) and Sch 6 (items 67-73): 16 July 1999 (s 2(1))

s 4, Sch 3 (item 3), Sch 4 (item 2), Sch 5 (item 35) and Sch 6 (item  73)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 78): 29 June 2010 (s 2(1) item 9)

--

Superannuation Legislation Amendment Act (No. 2) 1999

96, 1999

16 July 1999

Sch 2: 16 July 1999 (s 2)

Sch 2 (items 3, 4)

Taxation Laws Amendment (CPI Indexation) Act 1999

102, 1999

16 July 1999

Sch 2: 16 July 1999 (s 2(1))

Sch 2 (item 2)

Taxation Laws Amendment (Demutualisation of Non-insurance Mutual Entities) Act 1999

103, 1999

16 July 1999

Sch 1: 16 July 1999 (s 2)

Sch 1 (item 4)

Taxation Laws Amendment Act (No. 7) 1999

117, 1999

22 Sept 1999

Sch 1 (items 1-4, 8): 1 July 1998 (s 2(1))

Sch 1 (item 8)

Statute Stocktake Act 1999

118, 1999

22 Sept 1999

Sch 2 (items 24, 49-51): 22 Sept 1999 (s 2(1))

Sch 2 (item 51)

Superannuation Legislation Amendment Act (No. 3) 1999

121, 1999

8 Oct 1999

Sch 2 (items 5, 6): 8 Oct 1999 (s 2(1))

--

Superannuation (Unclaimed Money and Lost Members) Consequential and Transitional Act 1999

128, 1999

13 Oct 1999

s 8, Sch 1 (items 3-11) and Sch 3 (item 4): 13 Oct 1999 (s  2(1), (2), (6))
Sch 3 (item 1): 2 June 1997 (s 2(5))

s 8

Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1999

131, 1999

13 Oct 1999

Sch 4: 13 Oct 1999 (s 2(1))

--

Public Employment (Consequential and Transitional) Amendment Act 1999

146, 1999

11 Nov 1999

Sch 1 (items 525-531): 5 Dec 1999 (s 2(1), (2))

--

New Business Tax System (Capital Allowances) Act 1999

164, 1999

10 Dec 1999

Sch 3 (items 11-14): 10 Dec 1999 (s 2(1))

Sch 3 (item 14)

New Business Tax System (Capital Gains Tax) Act 1999

165, 1999

10 Dec 1999

s 4 and Sch 1: 10 Dec 1999 (s 2)

s 4 and Sch 1 (items 61, 62)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 7) 2000

173, 2000

21 Dec 2000

Sch 3 (item 16): 21 Dec 2000 (s 2(1))

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 11): 29 June 2010 (s 2(1) item 9)

--

New Business Tax System (Integrity and Other Measures) Act 1999

169, 1999

10 Dec 1999

Sch 2 (items 4, 5), Sch 3 (items 5-7), Sch 4 (items  16-19), Sch 7 (items 1-5, 10, 12) and Sch 9 (items 16-22): 10 Dec 1999 (s  2(1), (3))
Sch 5 (item 15): 22 Feb 1999 (s 2(2))
Sch 7 (items 6-9): 22 Sept 2002 (s 2(4))
Sch 9 (item 15): 22 Dec 1999 (s 2(5))

Sch 2 (item 5), Sch 3 (item 7), Sch 4 (item 19), Sch 7 (item 12) and Sch 9 (item  22)

as amended by

 

 

 

 

New Business Tax System (Miscellaneous) Act (No. 2) 2000

89, 2000

30 June 2000

Sch 8 (item 10): 30 June 2000 (s 2(1))

--

New Business Tax System (Simplified Tax System) Act 2001

78, 2001

30 June 2001

Sch 3 (items 14): 22 Sept 2002 (s 2(2))
s 15(2)): 30 June 2001 (s 2(1))

Sch 3 (item 15(2))

A New Tax System (Indirect Tax and Consequential Amendments) Act 1999

176, 1999

22 Dec 1999

Sch 8 (items 16-25): 1 July 2000 (s 2(17))

--

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

178, 1999

22 Dec 1999

s 4, Sch 1 (items 9-49A), Sch 2 (items 23-32, 35, 40-62, 92, 93): 22 Dec 1999 (s 2(1))

s 4, Sch 1 (item 49A) and Sch 2 (items 35, 92 and 93)

as amended by

 

 

 

 

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

Sch 10 (item 21): 22 Dec 1999 (s 2(1))

--

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 40): 22 Dec 1999 (s 2(1) item  44)

--

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Sch 6 (item 3): 22 Dec 1999 (s 2(1) item 10)

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 1): 29 June 2010 (s 2(1) item 9)

--

A New Tax System (Tax Administration) Act 1999

179, 1999

22 Dec 1999

Sch 2 (items 20-47), Sch 3 (items 3-6), Sch  5 (item 74), Sch 6 (items 1-13, 24(1)-(4)), Sch 10 (items  22-24), Sch 11 (item 44), Sch 16 (items 3-17, 37) and Sch 17 (items  1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)-(d))
Sch 5 (items 1-64), Sch 11 (items 14-43, 45-79) and Sch 12 (item  3): 1 July 2000 (s 2(9), (12))

Sch 5 (item 74), Sch 6 (item 24(1)-(4)), Sch 10 (item 24), Sch 11 (item  79), Sch 16 (item 37) and Sch 17 (item 2)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 42): 1 July 2000 (s 2(1) item 46)

--

Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 2000

24, 2000

3 Apr 2000

Sch 11 (item 5): 12 May 2000 (s 2(11))

--

Timor Gap Treaty (Transitional Arrangements) Act 2000

25, 2000

3 Apr 2000

s 4-6 and Sch 2 (items 34, 35): 1:23am (Australian Central Standard Time) 26 Oct 1999 (s 2(2), 4)

s 4-6

Radiocommunications Legislation Amendment Act 2000

34, 2000

3 May 2000

Sch 1 (items 38-40): 31 May 2000 (s 2)

--

Taxation Laws Amendment Act (No. 5) 2000

43, 2000

3 May 2000

s 4, Sch 2 and 3: 3 May 2000 (s 2)

s 4, Sch 2 (item 6) and Sch 3 (items 9, 10)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 86): 29 June 2010 (s 2(1) item 9)

--

A New Tax System (Tax Administration) Act (No. 1) 2000

44, 2000

3 May 2000

Sch 3 (items 14-33, 36, 37), Sch 4 (items 10-12): 22 Dec 1999 (s  2(1))
Sch 3 (items 34, 35) and Sch 4 (items 4-9): 1 July 2000 (s  2(4), (5), (11))

Sch 4 (items 5, 7, 9)

A New Tax System (Family Assistance and Related Measures) Act 2000

45, 2000

3 May 2000

Sch 4 (items 11-28): 1 July 2000 (s 2(10), (11)
Sch 4 (item 29): 3 May 2000 (s 2(1))

Sch 4 (item 29)

as amended by

 

 

 

 

Family and Community Services Legislation (Simplification and Other Measures) Act 2001

71, 2001

30 June 2001

Sch 2 (item 1): 3 May 2000 (s 2(5))

--

Family and Community Services Legislation Amendment Act 2003

30, 2003

15 Apr 2003

Sch 2 (item 87): 3 May 2000 (s 2(1) item 11)

--

Taxation Laws Amendment Act (No. 2) 2000

58, 2000

31 May 2000

s 4, Sch 1, Sch 2 (items 1, 4(1)), Sch 3 (item 3), Sch  6 (item 34), Sch 10 (items 1-11, 17(1), (2), 18-30, 38(1), (2)) and Sch 11 (items  1, 11): 31 May 2000 (s 2(1), (2))
Sch 3 (items 1, 2, 4-7) and Sch 6 (item 33): 16 July 1999 (s 2(3)-(6), (12))
Sch 8 (items 1-17, 21): 1 July 1998 (s 2(13))
Sch 8 (item 18): 1 July 1999 (s 2(13))

s 4, Sch 1 (items 10, 11, 27), Sch 2 (item 4(1)), Sch 3 (item 3), Sch 6 (item  34), Sch 8 (item 21), Sch 10 (items 17(1), (2), 21, 38(1), (2)) and Sch 11 (item 11)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 52): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 3) 2000

66, 2000

22 June 2000

Sch 2 (item 2): 7 Dec 1998 (s 2(3))

--

Taxation Laws Amendment Act (No. 6) 2000

76, 2000

28 June 2000

Sch 1 (items 1-5, 8(1)-(3)): 28 June 2000 (s 2)

s 4 and Sch 1 (item 8(1)-(3))

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 91): 29 June 2010 (s 2(1) item 9)

--

New Business Tax System (Miscellaneous) Act (No. 1) 2000

79, 2000

30 June 2000

s 4: 30 June 2000 (s 2(1))
Sch 1 (items 1, 2, 4), Sch 2 (items 6A-6J, 7), Sch 3, Sch 4 (items 1-5) and Sch 6 (items  12-15): 1 July 2000 (s 2(2))
Sch 4 (items 6-10): 1 July 2001 (s 2(3))
Sch 5: 10 Dec 1999 (s 2(4))

s 4, Sch 1 (item 4), Sch 2 (item 7), Sch 3 (item 14), Sch 4 (items 5, 10), Sch 5 (item  45) and Sch 6 (item 15)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 17): 29 June 2010 (s 2(1) item 9)

--

New Business Tax System (Alienation of Personal Services Income) Act 2000

86, 2000

30 June 2000

Sch 1 (items 62, 72): 30 June 2000 (s 2(1))
Sch 1 (items 63-71): 1 July 2000 (s 2(2))

--

New Business Tax System (Miscellaneous) Act (No. 2) 2000

89, 2000

30 June 2000

s 4, Sch 1 (item 66), Sch 2 (items 1-24, 35, 36, 48, 53-62), Sch  3 (items 1-29, 98-100), Sch 5 (items 32-34(1)) and Sch 8 (items  1-8, 11): 30 June 2000 (s 2(1))
Sch 1 (item 67): 1 pm (A.C.T.) 11 Nov 1999 (s 2(2))
Sch 2 (items 25, 26) and Sch 3 (items 30-97): 1 July 2000 (s  2(3), (8), (9))

s 4, Sch 2 (item 62), Sch 3 (items 29, 84, 100), Sch 5 (item 34(1)) and Sch 8 (item  11)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 18): 29 June 2010 (s 2(1) item 9)

--

New Business Tax System (Integrity Measures) Act 2000

90, 2000

30 June 2000

Sch 2: 30 June 2000 (s 2)

Sch 2 (item 11)

A New Tax System (Tax Administration) Act (No. 2) 2000

91, 2000

30 June 2000

Sch 2 (items 13-48, 130-142, 144(1), 145-147): 1 July 2000 (s 3(1))

Sch 2 (items 144(1), 147)

Indirect Tax Legislation Amendment Act 2000

92, 2000

30 June 2000

Sch 7 (items 26, 27): 1 July 2000 (s 2(1))

--

Social Security and Veterans' Entitlements Legislation Amendment (Miscellaneous Matters) Act 2000

94, 2000

30 June 2000

Sch 4: 1 July 2000 (s 2(5))

--

Youth Allowance Consolidation Act 2000

106, 2000

6 July 2000

Sch 5 (items 2-4): 6 July 2000 (s 2(1))

--

Taxation Laws Amendment Act (No. 4) 2000

114, 2000

5 Sept 2000

s 4, Sch 3 and Sch 4 (items 1, 2, 82(1)): 5 Sept 2000 (s 2(1))

s 4, Sch 3 (item 3) and Sch 4 (item 82(1))

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

Sch 6 (item 40): 5 Sept 2000 (s 2(1) item 35)

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 79): 29 June 2010 (s 2(1) item 9)

--

Social Security and Veterans' Entitlements Legislation Amendment (Private Trusts and Private Companies--Integrity of Means Testing) Act 2000

132, 2000

13 Nov 2000

Sch 4: 13 Nov 2000 (s 2)

--

Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000

137, 2000

24 Nov 2000

Sch 2 (items 242, 418, 419): 24 May 2001 (s 2(3))

Sch 2 (items 418, 419)

Farm Household Support Amendment Act 2000

144, 2000

7 Dec 2000

Sch 2 (items 5, 6) and Sch 3 (item 7(3), 8):18 Dec 2000 (s 2(2) and gaz, 2000 No S634)

Sch 3 (item 7(3), 8)

Taxation Laws Amendment Act (No. 8) 2000

156, 2000

21 Dec 2000

Sch 7 (items 13, 14): 21 Dec 2000 (s 2(1))

--

Taxation Laws Amendment Act (No. 7) 2000

173, 2000

21 Dec 2000

s 4 and Sch 4 (items 1-5, 65(1), (2)): 21 Dec 2000 (s 2(1))

s 4 and Sch 4 (item 65(1), (2))

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 94): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (Changes for Senior Australians) Act 2001

44, 2001

25 May 2001

Sch 1: 25 May 2001 (s 2)

Sch 1 (items 11, 12)

Corporations (Repeals, Consequentials and Transitionals) Act 2001

55, 2001

28 June 2001

s 4-14 and Sch 3 (items 220-263): 15 July 2001 (s 2(1), (3))

s 4-14

Governor-General Legislation Amendment Act 2001

57, 2001

28 June 2001

Sch 2 (items 1, 2, 4): 28 June 2001 (s 2)

Sch 2 (item 4)

Taxation Laws Amendment Act (No. 1) 2001

72, 2001

30 June 2001

Sch 2 (items 2-6, 62-65, 101-107, 108(2), 109(2), 110): 30 June 2001 (s 2)

Sch 2 (items 108(2), 109(2), 110)

Taxation Laws Amendment Act (No. 3) 2001

73, 2001

30 June 2001

Sch 2 (items 54-85, 95), Sch 3 (items 9-17) and Sch 4 (items 5, 6, 10): 30 June 2001 (s  2(1))

Sch 2 (item 95), Sch 3 (item 17) and Sch 4 (item 10)

Child Support Legislation Amendment Act 2001

75, 2001

30 June 2001

Schedule 5 (items 68, 69): 30 June 2001 (s 2(1))

--

New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001

77, 2001

30 June 2001

Sch 2 (items 20-148, 488(1)): 30 June 2001 (s 2(1))

Sch 2 (item 488(1))

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 5) 2002

119, 2002

2 Dec 2002

Sch 3 (item 97): 30 June 2001 (s 2(1) item 9)

--

New Business Tax System (Simplified Tax System) Act 2001

78, 2001

30 June 2001

Sch 3 (items 1-4, 6-13, 15): 30 June 2001 (s 2(1))
Sch 3 (item 5): 22 Sept 2002 (s 2(2))

Sch 3 (item 15)

Taxation Laws Amendment (Superannuation Contributions) Act 2001

89, 2001

18 July 2001

Sch 1 (items 1-4, 11(1), 12): 18 July 2001 (s 2)

Sch 1 (items 11(1), 12)

Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001

114, 2001

18 Sept 2001

Sch 1 (items 3-15): 28 Dec 2002 (s 2)

--

Financial Sector (Collection of Data--Consequential and Transitional Provisions) Act 2001

121, 2001

24 Sept 2001

Sch 2 (items 154-157): 1 July 2002 (s 2(2))

--

Financial Services Reform (Consequential Provisions) Act 2001

123, 2001

27 Sept 2001

Sch 1 (items 238, 239): 11 Mar 2002 (s 2(1), (6))

--

Safety, Rehabilitation and Compensation and Other Legislation Amendment Act 2001

144, 2001

1 Oct 2001

Sch 3 (item 3): 1 Oct 2001 (s 2(1))

--

Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001

146, 2001

1 Oct 2001

Sch 4 (items 41-91): 15 Dec 2001 (s 2(1))

--

New Business Tax System (Thin Capitalisation) Act 2001

162, 2001

1 Oct 2001

Sch 1 (items 2-13, 23-26): 1 July 2001 (s 2(1))

Sch 1 (items 23-26)

New Business Tax System (Debt and Equity) Act 2001

163, 2001

1 Oct 2001

Sch 1 (items 35-116, 118(1), (2), (6)-(13)): 1 July 2001 (s 2)

Sch 1 (item 118(1), (2), (6)-(13))

as amended by

 

 

 

 

Tax Laws Amendment (2005 Measures No. 5) Act 2005

162, 2005

19 Dec 2005

Sch 6 (items 26, 27): 1 July 2001 (s 2(1) item 6)

--

Taxation Laws Amendment Act (No. 2) 2001

167, 2001

1 Oct 2001

Sch 2, 3, Sch 4 (items 5-7), Sch 6 (items 1-3): 1 Oct 2001 (s 2(1))
Sch 5: 1 July 2000 (s 2(2))

Sch 2 (item 3), Sch 4 (item 7), Sch 5 (item 4) and Sch 6 (item 3)

Taxation Laws Amendment Act (No. 5) 2001

168, 2001

1 Oct 2001

s 4: 1 Oct 2001 (s 2(1))
Sch 2 (items 1-3): 1 July 2000 (s 2(2))

s 4 and Sch 2 (item 3)

as amended by

 

 

 

 

Tax Laws Amendment (2006 Measures No. 2) Act 2006

58, 2006

22 June 2006

Sch 7 (item 270): 22 June 2006 (s 2(1) item  24)

--

Tax Laws Amendment (2006 Measures No. 6) Act 2007

4, 2007

19 Feb 2007

Sch 2 (item 22): 19 Feb 2007 (s 2(1) item  3)

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 87): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 6) 2001

169, 2001

1 Oct 2001

s 4, Sch 2, 3 and Sch 6 (items 16A-16K, 19(1), (2), (2B)): 1 Oct 2001 (s 2(1))

s 4, Sch 2 (item 3) and Sch 6 (item 19(1), (2), (2B))

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 92): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (Research and Development) Act 2001

170, 2001

1 Oct 2001

Sch 1 (items 1, 5, 6), Sch 2 (items 1, 2), Sch 3 (items 1-10, 19(1)) and Sch 4: 1  Oct 2001 (s 2(1))
Sch 2 (items 4-27, 51): 12 pm (A.C.T.) 29 Jan 2001 (s 2(2))
Sch 2 (items 52-68, 92): 30 June 2001 (s 2(3))

Sch 1 (item 6), Sch 2 (items 2, 51, 92), Sch 3 (item 19(1)) and Sch 4 (item  11)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 12 (item 63): 1 Oct 2001 (s 2(1) item 61)

--

Tax Laws Amendment (2004 Measures No. 7) Act 2005

41, 2005

1 Apr 2005

Sch 10 (item 268): 1 Oct 2001 (s 2(1) item 21)

--

Taxation Laws Amendment (Superannuation) Act (No. 1) 2002

15, 2002

4 Apr 2002

Sch 1 (items 1-4, 21): 4 Apr 2002 (s 2(1) item 2)

Sch 1 (item 21)

Taxation Laws Amendment Act (No. 1) 2002

26, 2002

4 Apr 2002

Sch 1 (items 1, 8, 9(1), (3)): 4 Apr 2002 (s 2)

Sch 1 (item 9(1), (3))

Taxation Laws Amendment (Film Incentives) Act 2002

27, 2002

4 Apr 2002

Sch 1 (items 10-12): 4 Apr 2002 (s 2)

Sch 1 (item 12)

Taxation Laws Amendment (Baby Bonus) Act 2002

32, 2002

30 May 2002

s 4 and Sch 2: 30 May 2002 (s 2)

s 4

Taxation Laws Amendment (Medicare Levy and Medicare Levy Surcharge) Act 2002

39, 2002

26 June 2002

s 4 and Sch 2 (items 1-3): 26 June 2002 (s 2)

s 4 and Sch 2 (item 3)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 102): 29 June 2010 (s 2(1) item 9)

--

New Business Tax System (Imputation) Act 2002

48, 2002

29 June 2002

Sch 3 (item 1) and Sch 4 (item 1): 29 June 2002 (s 2)

--

Taxation Laws Amendment (Superannuation) Act (No. 2) 2002

51, 2002

29 June 2002

s 4, Sch 1 (item 202(2)), Sch 3 (items 1, 2, 4), Sch 4 and 5: 29  June 2002 (s 2(1) items 3, 7-9)
Sch 1 (items 170-184): 1 July 2003 (s 2(1) item 2)

s 4, Sch 1 (item 202(2)), Sch 3 (item 4), Sch 4 (item 3) and Sch 5 (item 2)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 108): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 4) 2002

53, 2002

29 June 2002

s 4 and Sch 1 (items 43, 44, 47, 48): 29 June 2002 (s 2(1) items 1, 2)

s 4 and Sch 1 (items 47, 48)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 80): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 2) 2002

57, 2002

3 July 2002

Sch 1: 1 July 2001 (s 2(1) item 2)
Sch 3, 5, 6, Sch 9 (items 1-8, 41-44), Sch 11 (items 1, 5), Sch  12 ,(items 8-10, 14, 15): 3 July 2002 (s 2(1) items 4, 7, 8, 16, 18, 24, 27)
Sch 4 (items 1, 2, 4) and Sch 12 (item 42): 1 July 2000 (s 2(1) items  5, 46)
Sch 10: 17 Nov 1999 (s 2(1) item 17)
Sch 12 (items 4, 11): 1 July 1998 (s 2(1) items 21, 25)
Sch 12 (items 5, 6): 21 Dec 1998 (s 2(1) item 22)
Sch 12 (item 7): 7 Dec 1998 (s 2(1) item 23)
Sch 12 (items 12, 13): 23 June 1998 (s 2(1) item 26)
Sch 12 (item 38): 1 Oct 1997 (s 2(1) item 42)
Sch 12 (item 40): 22 Dec 1999 (s 2(1) item 44)
Sch 12 (items 43, 65): 1 July 1997 (s 2(1) items 47, 63)

Sch 1 (item 11), Sch 3 (item 4), Sch 4 (item 4(1)), Sch 5 (item 2), Sch 6 (item  3), Sch 9 (items 41-44), Sch 11 (items 5) and Sch 12 (items 6, 9, 13)

 

 

 

Sch 12 (item 50): 8 July 1997 (s 2(1) item 51)
Sch 12 (item 54): 14 Oct 1997 (s 2(1) item 54)
Sch 12 (item 55): 1 July 1999 (s 2(1) item 55)
Sch 12 (item 63): 1 Oct 2001 (s 2(1) item 61)
Sch 12 (item 64): 16 Apr 1998 (s 2(1) item 62)
Sch 12 (items 66-68): 22 June 1998 (s 2(1) items 64, 65)

 

New Business Tax System (Consolidation) Act (No. 1) 2002

68, 2002

22 Aug 2002

s 4 and Sch 3 (item 40): 24 Oct 2002 (s 2)

s 4

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 12): 29 June 2010 (s 2(1) item 9)

--

New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002

90, 2002

24 Oct 2002

s 4, Sch 10, Sch 15 (items 16-18) and Sch 16 (items 2-20, 54, 55): 24 Oct 2002 (s  2(1) items 1, 2, 4, 5)

s 4, Sch 10 (items 2-11) and Sch 16 (items 54, 55)

as amended by

 

 

 

 

New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002

117, 2002

2 Dec 2002

Sch 15 (items 2-4): 24 Oct 2002 (s 2(1) item 9)

--

New Business Tax System (Consolidation and Other Measures) Act 2003

16, 2003

11 Apr 2003

Sch 18 (item 1): 24 Oct 2002 (s 2(1) item 10)

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 15): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 3) 2002

97, 2002

10 Nov 2002

s 4 and Sch 2 (items 1-9): 10 Nov 2002 (s 2(1) items 1, 2)
Sch 3: 3 July 2002 (s 2(1) item 3)

s 4 and Sch 3 (item 2)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 66): 29 June 2010 (s 2(1) item 9)

--

Workplace Relations Legislation Amendment (Registration and Accountability of Organisations) (Consequential Provisions) Act 2002

105, 2002

14 Nov 2002

Sch 3 (item 51): 12 May 2003 (s 2(1) item 27)

--

New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002

117, 2002

2 Dec 2002

s 4 and Sch 16: 2 Dec 2002 (s 2(1) items 1, 10)
Sch 11 (items 1-7), Sch 14 (items 3-7): 24 Oct 2002 (s 2(1) item  9)

s 4 and Sch 16 (item 3)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 14): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 5) 2002

119, 2002

2 Dec 2002

s 4, Sch 3 (item 100(1)) and Sch 4: 2 Dec 2002 (s 2(1) items 1, 10)
Sch 3 (items 1-3): 30 June 2001 (s 2(1) item 3)

s 4, Sch 3 (item 100(1)) and Sch 4 (item 19)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 88): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (Venture Capital) Act 2002

136, 2002

19 Dec 2002

Sch 2 (items 1-17, 28): 19 Dec 2002 (s 2(1) item 6)

Sch 2 (item 28)

Taxation Laws Amendment (Earlier Access to Farm Management Deposits) Act 2002

138, 2002

19 Dec 2002

s 4: 19 Dec 2002 (s 2(1) item 1)
Sch 1 (items 1-6): 2 Jan 1999 (s 2(1) item 2)
Sch 1 (items 7-13): 1 July 2002 (s 2(1) item 3)

s 4

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 97): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (Structured Settlements and Structured Orders) Act 2002

139, 2002

19 Dec 2002

s 4 and Sch 1 (items 3-5): 19 Dec 2002 (s 2)

s 4

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 104): 29 June 2010 (s 2(1) item 9)

--

Petroleum (Timor Sea Treaty) (Consequential Amendments) Act 2003

10, 2003

2 Apr 2003

s 4: 2 Apr 2003 (s 2(1) item 1)
Sch 1 (items 34-52, 81): 20 May 2002 (s 2(1) item 2)

s 4 and Sch 1 (item 81)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 20): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 1) 2003

12, 2003

2 Apr 2003

Sch 1: 29 Aug 2001 (s 2(1) item 2)
Sch 3 (items 7, 11): 2 Apr 2003 (s 2(1) item 4)

Sch 1 (item 10) and Sch 3 (item 11)

New Business Tax System (Consolidation and Other Measures) Act 2003

16, 2003

11 Apr 2003

s 4: 11 Apr 2003 (s 2(1) item 1)
Sch 5 (item 1), Sch 9 (items 3-12), Sch 10 (item 1) and Sch  23 (items 1-9): 24 Oct 2002(s 2(1) items 4-6, 13)
Sch 29 (items 1-11, 14): 29 June 2002 (s 2(1) items 20, 22)

s 4, Sch 9 (item 12) and Sch 29 (item 14)

as amended by

 

 

 

 

Tax Laws Amendment (2004 Measures No. 2) Act 2004

83, 2004

25 June 2004

Sch 2 (item 51): 25 June 2004 (s 2(1) item 16)

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 13): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment (Personal Income Tax Reduction) Act 2003

45, 2003

24 June 2003

s 4 and Sch 1 (items 1-3): 24 June 2003 (s 2)

s 4

Energy Grants (Credits) Scheme (Consequential Amendments) Act 2003

54, 2003

27 June 2003

Sch 6 (item 2): 1 July 2003 (s 2)

--

Taxation Laws Amendment Act (No. 2) 2003

65, 2003

30 June 2003

s 4, Sch 3 (items 1, 2), Sch 4, Sch 5 (items 2, 4): 30 June 2003 (s 2(1) items  1, 3, 4, 7)
Sch 5 (item 1): 16 July 1999 (s 2(1) item 6)

s 4, Sch 3 (item 2), Sch 4 (item 2) and Sch 5 (item 4)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 53): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 4) 2003

66, 2003

30 June 2003

s 4, Sch 1 and Sch 3 (items 1-46, 47, 48, 140(1), (5), (7)): 30 June 2003 (s  2(1) items 1, 2, 4-6, 14)
Sch 3 (item 46A): 29 June 2002 (s 2(1) item 5A)

s 4, Sch 1 (item 18) and Sch 3 (item 140(1), (5), (7))

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 81): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 6) 2003

67, 2003

30 June 2003

s 4: 30 June 2003 (s 2(1) item 1)
Sch 9 (items 6-15, 18(1)(b), (2), 19): 1 Sept 2003 (s 2(1) item 5)

s 4 and Sch 9 (items 18(1)(b), (2), 19)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 93): 29 June 2010 (s 2(1) item 9)

--

Australian Heritage Council (Consequential and Transitional Provisions) Act 2003

86, 2003

23 Sept 2003

Sch 1 (item 3): 1 Jan 2004 (s 2(1) item 2)

--

Taxation Laws Amendment Act (No. 3) 2003

101, 2003

14 Oct 2003

s 4, Sch 1 (items 1, 21), Sch 3 (items 1, 6), Sch 4, Sch  6 (items 7-15): 14 Oct 2003 (s 2(1) items 1, 3, 5, 6, 14-16)
s 5: 11 Oct 2002 (s 2(1) item 2)
Sch 6 (item 5): 1 July 1998 (s 2(1) item 12)
Sch 6 (item 6): 30 June 1992 (s 2(1) item 13)

s 4, 5, Sch 1 (item 21), Sch 3 (item 6) and Sch 4 (item 2)

as amended by

 

 

 

 

Taxation Laws Amendment Act (No. 6) 2003

67, 2003

30 June 2003

Sch 10 (item 13): 14 Oct 2003 (s 2(1) item 8)

--

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 67): 29 June 2010 (s 2(1) item 9)

--

Taxation Laws Amendment Act (No. 8) 2003

107, 2003

21 Oct 2003

s 4, Sch 1 (items 5-9) and Sch 7 (items 11, 12): 21 Oct 2003 (s  2(1) items 1, 2, 6)
Sch 6: 1 July 2003 (s 2(1) item 3)

s 4, Sch 1 (item 9(2)), Sch 6 (item 3) and Sch 7 (item 12)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 95): 29 June 2010 (s 2(1) item 9)

--

Superannuation (Government Co-contribution for Low Income Earners) (Consequential Amendments) Act 2003

111, 2003

12 Nov 2003

Sch 1 (items 1-6, 25): 12 Nov 2003 (s 2(1) items 2, 4)

Sch 1 (item 25)

Family and Community Services and Veterans' Affairs Legislation Amendment (2003 Budget and Other Measures) Act 2003

122, 2003

5 Dec 2003

Sch 2 (items 16-18): 5 Dec 2003 (s 2(1) item 2)

Sch 2 (item 18)

International Tax Agreements Amendment Act 2003

123, 2003

5 Dec 2003

Sch 3 (items 1, 2): 5 Dec 2003 (s 2)

--

New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003

133, 2003

17 Dec 2003

Sch 1 (items 1-3, 17(1)) and Sch 4 (items 21-37, 77, 78): 17 Dec 2003 (s 2)

s 4, Sch 1 (item 17(1)) and Sch 4 (items 77, 78)

as amended by

 

 

 

 

Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

15, 2009

26 Mar 2009

Sch 1 (items 113, 114): 17 Dec 2003 (s 2(1) item 3)

Sch 1 (item 114)

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 19): 29 June 2010 (s 2(1) item 9)

--

Legislative Instruments (Transitional Provisions and Consequential Amendments) Act 2003

140, 2003

17 Dec 2003

Sch 1 (item 27): 1 Jan 2005 (s 2(1) item 3)

--

Taxation Laws Amendment Act (No. 5) 2003

142, 2003

17 Dec 2003

s 4, Sch 1 (items 1, 16, 17), Sch 2 (items 1, 3), Sch 4 (items  1, 2) and Sch 8 (items 1-3, 24(1)): 17 Dec 2003 (s 2(1) items 1-3, 6, 11, 13)

s 4, Sch 1 (item 1), Sch 2 (item 1), Sch 4 (item 2) and Sch 8 (item 24(1))

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 89): 29 June 2010 (s 2(1) item 9)

--

Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003

150, 2003

19 Dec 2003

Sch 2 (items 125-132): 1 Jan 2004 (s 2(1) item 16)

--

Taxation Laws Amendment Act (No. 2) 2004

20, 2004

23 Mar 2004

s 4, Sch 4 (item 1) and Sch 8 (items 9-11, 14): (s 2(1) items 1, 2, 4)
Sch 6: 1 July 2000 (s 2(1) item 3)

s 4, Sch 4 (item 9) and Sch 8 (item 14)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 54): 29 June 2010 (s 2(1) item 9)

--

Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004

52, 2004

27 Apr 2004

Sch 4 (items 1-9, 14(1), 15): 1 July 2004 (s 2(1) item  7)

Sch 4 (items 14(1), 15)

Family Assistance Legislation Amendment (More Help for Families--Increased Payments) Act 2004

59, 2004

26 May 2004

Sch 2 (items 34, 35): 1 July 2004 (s 2(1) item 3)

Sch 2 (item 35)

Family Assistance Legislation Amendment (More Help for Families--One-off Payments) Act 2004

60, 2004

26 May 2004

Sch 1 (items 14, 15), Sch 2 (items 7, 8) and Sch 3: 26 May 2004 (s 2)

Sch 3

New International Tax Arrangements Act 2004

73, 2004

23 June 2004

23 June 2004 (s 2)

Sch 1 (item 13), Sch 2 (item 6), Sch 3 (item 2) and Sch 4 (item 2)

Tax Laws Amendment (2004 Measures No. 2) Act 2004

83, 2004

25 June 2004

s 4, Sch 1 (items 108-115, 126(7)), Sch 2 (items 1, 3, 4, 35, 37), Sch  3 (items 1-3, 6, 7), Sch 9, Sch 10 (item 43(1)) and Sch 11: 25  June 2004 (s 2(1) items 1, 12, 13, 16, 17, 21, 27, 28)
Sch 1 (item 1): 30 June 2000 (s 2(1) item 2)
Sch 10 (items 1, 2): 1 July 2000 (s 2(1) item 22)

s 4, Sch 1 (item 126(7)), Sch 2 (items 1, 37), Sch 3 (items 6, 7), Sch 9 (item 7), Sch 10 (item  43(1)) and Sch 11 (item 5)

as amended by

 

 

 

 

Tax Laws Amendment (2010 Measures No. 2) Act 2010

75, 2010

28 June 2010

Sch 6 (item 112): 29 June 2010 (s 2(1) item 9)

--

Superannuation Laws Amendment (2004 Measures No. 1) Act 2004

92, 2004

29 June 2004

Sch 1 (item 1): 29 June 2004 (s 2)

--

Superannuation Laws Amendment (2004 Measures No.