No. 38, 1997
Compilation No. 241
Compilation date: 12 April 2023
Includes amendments up to: Act No. 15, 2023
Registered: 5 May 2023
This compilation is in 12 volumes
Volume 1: sections 1-1 to 36-55
Volume 2: sections 40-1 to 67-30
Volume 3: sections 70-1 to 121-35
Volume 4: sections 122-1 to 197-85
Volume 5: sections 200-1 to 253-15
Volume 6: sections 275-1 to 313-85
Volume 7: sections 315-1 to 420-70
Volume 8: sections 615-1 to 721-40
Volume 9: sections 723-1 to 880-205
Volume 10: sections 900-1 to 995-1
Volume 11: Endnotes 1 to 3
Volume 12: Endnote 4
Each volume has its own contents
This compilation includes commenced amendments made by Act No. 14, 2023. Amendments made by Act No. 15, 2023 have not commenced but are noted in the endnotes.
About this compilation
This compilation
This is a compilation of the Income Tax Assessment Act 1997 that shows the text of the law as amended and in force on 12 April 2023 (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 Legislation 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 series page on the Legislation 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 series page on the Legislation 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
Chapter 1--Introduction and core provisions 1
Part 1-1--Preliminary 1
Division 1--Preliminary 1
1-1......................... Short title............................................................................ 1
1-2......................... Commencement.................................................................. 1
1-3......................... Differences in style not to affect meaning........................... 1
1-4......................... Application......................................................................... 2
1-7......................... Administration of this Act.................................................. 2
Part 1-2--A Guide to this Act 3
Division 2--How to use this Act 3
Subdivision 2-A--How to find your way around 3
2-1......................... The design.......................................................................... 3
Subdivision 2-B--How the Act is arranged 4
2-5......................... The pyramid........................................................................ 4
Subdivision 2-C--How to identify defined terms and find the definitions 5
2-10....................... When defined terms are identified....................................... 5
2-15....................... When terms are not identified............................................. 5
2-20....................... Identifying the defined term in a definition......................... 6
Subdivision 2-D--The numbering system 6
2-25....................... Purposes............................................................................. 7
2-30....................... Gaps in the numbering........................................................ 7
Subdivision 2-E--Status of Guides and other non-operative material 7
2-35....................... Non-operative material........................................................ 7
2-40....................... Guides................................................................................ 8
2-45....................... Other material..................................................................... 8
Division 3--What this Act is about 9
3-5......................... Annual income tax.............................................................. 9
3-10....................... Your other obligations as a taxpayer................................. 10
3-15....................... Your obligations other than as a taxpayer........................ 11
Part 1-3--Core provisions 12
Division 4--How to work out the income tax payable on your taxable income 12
4-1......................... Who must pay income tax................................................. 12
4-5......................... Meaning of you................................................................. 12
4-10....................... How to work out how much income tax you must pay.... 12
4-15....................... How to work out your taxable income.............................. 14
4-25....................... Special provisions for working out your basic income tax liability 16
Division 5--How to work out when to pay your income tax 17
Guide to Division 5 17
5-1......................... What this Division is about............................................... 17
Subdivision 5-A--How to work out when to pay your income tax 17
5-5......................... When income tax is payable.............................................. 18
5-10....................... When shortfall interest charge is payable.......................... 19
5-15....................... General interest charge payable on unpaid income tax or shortfall interest charge 19
Division 6--Assessable income and exempt income 21
Guide to Division 6 21
6-1......................... Diagram showing relationships among concepts in this Division 22
Operative provisions 23
6-5......................... Income according to ordinary concepts (ordinary income) 23
6-10....................... Other assessable income (statutory income)..................... 23
6-15....................... What is not assessable income.......................................... 24
6-20....................... Exempt income................................................................. 25
6-23....................... Non-assessable non-exempt income................................. 26
6-25....................... Relationships among various rules about ordinary income 26
Division 8--Deductions 27
8-1......................... General deductions........................................................... 27
8-5......................... Specific deductions........................................................... 28
8-10....................... No double deductions....................................................... 28
Part 1-4--Checklists of what is covered by concepts used in the core provisions 29
Division 9--Entities that must pay income tax 29
9-1A...................... Effect of this Division....................................................... 29
9-1......................... List of entities................................................................... 29
9-5......................... Entities that work out their income tax by reference to something other than taxable income 31
Division 10--Particular kinds of assessable income 34
10-1....................... Effect of this Division....................................................... 34
10-5....................... List of provisions about assessable income...................... 34
Division 11--Particular kinds of non-assessable income 49
Subdivision 11-A--Lists of classes of exempt income 49
11-1A.................... Effect of this Subdivision................................................. 49
11-1....................... Overview.......................................................................... 49
11-5....................... Entities that are exempt, no matter what kind of ordinary or statutory income they have 50
11-15..................... Ordinary or statutory income which is exempt................. 51
Subdivision 11-B--Particular kinds of non-assessable non-exempt income 61
11-50..................... Effect of this Subdivision................................................. 61
11-55..................... List of non-assessable non-exempt income provisions..... 62
Division 12--Particular kinds of deductions 68
12-1....................... Effect of this Division....................................................... 68
12-5....................... List of provisions about deductions.................................. 68
Division 13--Tax offsets 86
13-1A.................... Effect of this Division....................................................... 86
13-1....................... List of tax offsets.............................................................. 86
Chapter 2--Liability rules of general application 92
Part 2-1--Assessable income 92
Division 15--Some items of assessable income 92
Guide to Division 15 92
15-1....................... What this Division is about............................................... 92
Operative provisions 93
15-2....................... Allowances and other things provided in respect of employment or services 93
15-3....................... Return to work payments.................................................. 94
15-5....................... Accrued leave transfer payments...................................... 94
15-10..................... Bounties and subsidies..................................................... 94
15-15..................... Profit-making undertaking or plan.................................... 94
15-20..................... Royalties........................................................................... 94
15-22..................... Payments made to members of a copyright collecting society 95
15-23..................... Payments of resale royalties by resale royalty collecting society 95
15-25..................... Amount received for lease obligation to repair.................. 96
15-30..................... Insurance or indemnity for loss of assessable income...... 96
15-35..................... Interest on overpayments and early payments of tax......... 96
15-40..................... Providing mining, quarrying or prospecting information or geothermal exploration information 97
15-45..................... Amounts paid under forestry agreements......................... 98
15-46..................... Amounts paid under forestry managed investment schemes 98
15-50..................... Work in progress amounts................................................ 99
15-55..................... Certain amounts paid under funeral policy........................ 99
15-60..................... Certain amounts paid under scholarship plan.................... 99
15-70..................... Reimbursed car expenses................................................ 100
15-75..................... Bonuses.......................................................................... 100
15-80..................... Franked distributions entitled to a foreign income tax deduction--Additional Tier 1 capital exception 101
Division 17--Effect of GST etc. on assessable income 102
Guide to Division 17 102
17-1....................... What this Division is about............................................. 102
17-5....................... GST and increasing adjustments..................................... 102
17-10..................... Certain decreasing adjustments....................................... 103
17-15..................... Elements in calculation of amounts................................. 103
17-20..................... GST groups and GST joint ventures.............................. 103
17-30..................... Special credits because of indirect tax transition............. 104
17-35..................... Certain sections not to apply to certain assets or expenditure 104
Division 20--Amounts included to reverse the effect of past deductions 105
Guide to Division 20 105
20-1....................... What this Division is about............................................. 105
20-5....................... Other provisions that reverse the effect of deductions.... 105
Subdivision 20-A--Insurance, indemnity or other recoupment for deductible expenses 108
Guide to Subdivision 20-A 108
20-10..................... What this Subdivision is about....................................... 108
20-15..................... How to use this Subdivision........................................... 109
What is an assessable recoupment? 109
20-20..................... Assessable recoupments................................................. 109
20-25..................... What is recoupment?...................................................... 110
20-30..................... Tables of deductions for which recoupments are assessable 111
How much is included in your assessable income? 116
20-35..................... If the expense is deductible in a single income year........ 116
20-40..................... If the expense is deductible over 2 or more income years 117
20-45..................... Effect of balancing charge............................................... 119
20-50..................... If the expense is only partially deductible....................... 121
20-55..................... Meaning of previous recoupment law............................ 121
What if you can deduct a loss or outgoing incurred by another entity? 122
20-60..................... If you are the only entity that can deduct an amount for the loss or outgoing 122
20-65..................... If 2 or more entities can deduct amounts for the loss or outgoing 123
Subdivision 20-B--Disposal of a car for which lease payments have been deducted 124
Guide to Subdivision 20-B 124
20-100................... What this Subdivision is about....................................... 124
20-105................... Map of this Subdivision................................................. 126
The usual case 127
20-110................... Disposal of a leased car for profit................................... 127
20-115................... Working out the profit on the disposal............................ 128
20-120................... Meaning of notional depreciation................................... 129
The associate case 130
20-125................... Disposal of a leased car for profit................................... 130
Successive leases 133
20-130................... Successive leases............................................................ 133
Previous disposals of the car 133
20-135................... No amount included if earlier disposal for market value. 133
20-140................... Reducing the amount to be included if there has been an earlier disposal 133
Miscellaneous rules 135
20-145................... No amount included if you inherited the car................... 135
20-150................... Reducing the amount to be included if another provision requires you to include an amount for the disposal........................................................................................ 135
20-155................... Exception for particular cars taken on hire...................... 135
20-157................... Exception for small business entities.............................. 136
Disposals of interests in a car: special rules apply 136
20-160................... Disposal of an interest in a car........................................ 136
Part 2-5--Rules about deductibility of particular kinds of amounts 137
Division 25--Some amounts you can deduct 137
Guide to Division 25 137
25-1....................... What this Division is about............................................. 137
Operative provisions 138
25-5....................... Tax-related expenses....................................................... 138
25-10..................... Repairs............................................................................ 141
25-15..................... Amount paid for lease obligation to repair...................... 141
25-20..................... Lease document expenses............................................... 141
25-25..................... Borrowing expenses....................................................... 142
25-30..................... Expenses of discharging a mortgage............................... 145
25-35..................... Bad debts........................................................................ 146
25-40..................... Loss from profit-making undertaking or plan................. 148
25-45..................... Loss by theft etc.............................................................. 149
25-47..................... Misappropriation where a balancing adjustment event occurs 150
25-50..................... Payments of pensions, gratuities or retiring allowances.. 151
25-55..................... Payments to associations................................................ 152
25-60..................... Parliament election expenses........................................... 152
25-65..................... Local government election expenses............................... 153
25-70..................... Deduction for election expenses does not extend to entertainment 154
25-75..................... Rates and land taxes on premises used to produce mutual receipts 154
25-85..................... Certain returns in respect of debt interests...................... 155
25-90..................... Deduction relating to foreign non-assessable non-exempt income 157
25-95..................... Deduction for work in progress amounts....................... 157
25-100................... Travel between workplaces............................................. 158
25-110................... Capital expenditure to terminate lease etc........................ 159
25-115................... Deduction for payment of rent from land investment by operating entity to asset entity in relation to approved economic infrastructure facility....................................... 160
25-120................... Transitional--deduction for payment of rent from land investment by operating entity to asset entity 162
25-125................... COVID-19 tests............................................................. 162
Division 26--Some amounts you cannot deduct, or cannot deduct in full 164
Guide to Division 26 164
26-1....................... What this Division is about............................................. 164
Operative provisions 165
26-5....................... Penalties.......................................................................... 165
26-10..................... Leave payments.............................................................. 165
26-15..................... Franchise fees windfall tax............................................. 166
26-17..................... Commonwealth places windfall tax................................ 167
26-19..................... Rebatable benefits........................................................... 167
26-20..................... Assistance to students..................................................... 167
26-22..................... Political contributions and gifts....................................... 168
26-25..................... Interest or royalty............................................................ 169
26-25A.................. Payments to employees--labour mobility programs....... 170
26-26..................... Non-share distributions and dividends........................... 171
26-30..................... Relative's travel expenses............................................... 171
26-31..................... Travel related to use of residential premises as residential accommodation 173
26-35..................... Reducing deductions for amounts paid to related entities 174
26-40..................... Maintaining your family................................................. 175
26-45..................... Recreational club expenses............................................. 176
26-47..................... Non-business boating activities...................................... 176
26-50..................... Expenses for a leisure facility......................................... 179
26-52..................... Bribes to foreign public officials..................................... 181
26-53..................... Bribes to public officials................................................. 184
26-54..................... Expenditure relating to illegal activities........................... 185
26-55..................... Limit on deductions........................................................ 186
26-60..................... Superannuation contributions surcharge......................... 186
26-68..................... Loss from disposal of eligible venture capital investments 187
26-70..................... Loss from disposal of venture capital equity................... 188
26-75..................... Excess non-concessional contributions tax cannot be deducted 188
26-80..................... Financing costs on loans to pay superannuation contribution 188
26-85..................... Borrowing costs on loans to pay life insurance premiums 189
26-90..................... Superannuation supervisory levy.................................... 189
26-95..................... Superannuation guarantee charge.................................... 189
26-96..................... Laminaria and Corallina decommissioning levy cannot be deducted 190
26-97..................... National Disability Insurance Scheme expenditure......... 190
26-98..................... Division 293 tax cannot be deducted.............................. 190
26-99..................... Excess transfer balance tax cannot be deducted.............. 190
26-100................... Expenditure attributable to water infrastructure improvement payments 190
26-102................... Expenses associated with holding vacant land................ 191
26-105................... Non-compliant payments for work and services............. 195
Division 27--Effect of input tax credits etc. on deductions 200
Guide to Division 27 200
27-1....................... What this Division is about............................................. 200
Subdivision 27-A--General 200
27-5....................... Input tax credits and decreasing adjustments.................. 200
27-10..................... Certain increasing adjustments........................................ 201
27-15..................... GST payments................................................................ 201
27-20..................... Elements in calculation of amounts................................. 202
27-25..................... GST groups and GST joint ventures.............................. 202
27-35..................... Certain sections not to apply to certain assets or expenditure 203
Subdivision 27-B--Effect of input tax credits etc. on capital allowances 203
27-80..................... Cost or opening adjustable value of depreciating assets reduced for input tax credits 203
27-85..................... Cost or opening adjustable value of depreciating assets reduced: decreasing adjustments 205
27-87..................... Certain decreasing adjustments included in assessable income 206
27-90..................... Cost or opening adjustable value of depreciating assets increased: increasing adjustments 207
27-92..................... Certain increasing adjustments can be deducted.............. 208
27-95..................... Balancing adjustment events........................................... 208
27-100................... Pooling........................................................................... 209
27-105................... Other Division 40 expenditure........................................ 214
27-110................... Input tax credit etc. relating to 2 or more things.............. 215
Division 28--Car expenses 216
Guide to Division 28 216
28-1....................... What this Division is about............................................. 216
28-5....................... Map of this Division....................................................... 217
Subdivision 28-A--Deductions for car expenses 217
28-10..................... Application of Division 28............................................. 218
28-12..................... Car expenses................................................................... 218
28-13..................... Meaning of car expense.................................................. 218
Subdivision 28-B--Choosing which method to use 219
Guide to Subdivision 28-B 219
28-14..................... What this Subdivision is about....................................... 219
28-15..................... Choosing between the 2 methods................................... 219
Operative provision 221
28-20..................... Rules governing choice of method.................................. 221
Subdivision 28-C--The "cents per kilometre" method 221
28-25..................... How to calculate your deduction..................................... 221
28-30..................... Capital allowances.......................................................... 222
28-35..................... Substantiation................................................................. 222
Subdivision 28-F--The "log book" method 222
28-90..................... How to calculate your deduction..................................... 223
28-95..................... Eligibility........................................................................ 224
28-100................... Substantiation................................................................. 224
Subdivision 28-G--Keeping a log book 225
Guide to Subdivision 28-G 225
28-105................... What this Subdivision is about....................................... 225
28-110................... Steps for keeping a log book.......................................... 226
Operative provisions 226
28-115................... Income years for which you need to keep a log book..... 226
28-120................... Choosing the 12 week period for a log book.................. 227
28-125................... How to keep a log book.................................................. 227
28-130................... Replacing one car with another....................................... 229
Subdivision 28-H--Odometer records for a period 229
Guide to Subdivision 28-H 229
28-135................... What this Subdivision is about....................................... 229
Operative provision 230
28-140................... How to keep odometer records for a car for a period...... 230
Subdivision 28-I--Retaining the log book and odometer records 231
28-150................... Retaining the log book for the retention period............... 231
28-155................... Retaining odometer records............................................ 232
Subdivision 28-J--Situations where you cannot use, or do not need to use, one of the 2 methods 232
Guide to Subdivision 28-J 232
28-160................... What this Subdivision is about....................................... 232
Operative provisions 233
28-165................... Exception for particular cars taken on hire...................... 233
28-170................... Exception for particular cars used in particular ways...... 234
28-175................... Further miscellaneous exceptions................................... 235
28-180................... Car expenses related to award transport payments.......... 236
28-185................... Application of Subdivision 28-J to recipients and payers of certain withholding payments 237
Division 30--Gifts or contributions 239
Guide to Division 30 239
30-1....................... What this Division is about............................................. 239
30-5....................... How to find your way around this Division................... 240
30-10..................... Index............................................................................... 241
Subdivision 30-A--Deductions for gifts or contributions 241
30-15..................... Table of gifts or contributions that you can deduct......... 241
30-17..................... Requirements for certain recipients................................. 257
Subdivision 30-B--Tables of recipients for deductible gifts 258
Health 260
30-20..................... Health............................................................................. 260
Education 263
30-25..................... Education........................................................................ 263
30-30..................... Gifts that must be for certain purposes........................... 272
30-35..................... Rural schools hostel buildings........................................ 272
30-37..................... Scholarship etc. funds..................................................... 273
Research 273
30-40..................... Research......................................................................... 273
Welfare and rights 275
30-45..................... Welfare and rights........................................................... 275
30-45A.................. Australian disaster relief funds--declarations by Minister 282
30-46..................... Australian disaster relief funds--declarations under State and Territory law 283
Defence 283
30-50..................... Defence........................................................................... 283
Environment 286
30-55..................... The environment............................................................. 286
30-60..................... Gifts to a National Parks body or conservation body must satisfy certain requirements 288
Industry, trade and design 288
30-65..................... Industry, trade and design............................................... 288
The family 288
30-70..................... The family....................................................................... 288
30-75..................... Marriage education organisations must be approved...... 290
International affairs 290
30-80..................... International affairs......................................................... 290
30-85..................... Developing country relief funds..................................... 293
30-86..................... Developed country disaster relief funds.......................... 294
Sports and recreation 294
30-90..................... Sports and recreation...................................................... 294
Philanthropic trusts 295
30-95..................... Philanthropic trusts......................................................... 295
30-100................... Cultural organisations..................................................... 296
Fire and emergency services 299
30-102................... Fire and emergency services........................................... 299
Other recipients 301
30-105................... Other recipients............................................................... 301
Subdivision 30-BA--Endorsement of deductible gift recipients 304
Guide to Subdivision 30-BA 304
30-115................... What this Subdivision is about....................................... 304
Endorsement as a deductible gift recipient 304
30-120................... Endorsement by Commissioner...................................... 304
30-125................... Entitlement to endorsement............................................. 305
30-130................... Maintaining a gift fund................................................... 308
Government entities treated like entities 309
30-180................... How this Subdivision applies to government entities..... 309
Subdivision 30-C--Rules applying to particular gifts of property 309
Valuation requirements 310
30-200................... Getting written valuations............................................... 310
30-205................... Proceeds of the sale would have been assessable........... 310
30-210................... Approved valuers........................................................... 311
30-212................... Valuations by the Commissioner.................................... 311
Working out the amount you can deduct for a gift of property 312
30-215................... How much you can deduct............................................. 312
30-220................... Reducing the amount you can deduct.............................. 313
Joint ownership of property 314
30-225................... Gift of property by joint owners..................................... 314
Subdivision 30-CA--Administrative requirements relating to ABNs 315
Guide to Subdivision 30-CA 315
30-226................... What this Subdivision is about....................................... 315
Requirements 315
30-227................... Entities to which this Subdivision applies....................... 315
30-228................... Content of receipt for gift or contribution....................... 316
30-229................... Australian Business Register must show deductibility of gifts to deductible gift recipient 317
Subdivision 30-DA--Donations to political parties and independent candidates and members 319
Guide to Subdivision 30-DA 319
30-241................... What this Subdivision is about....................................... 319
Operative provisions 319
30-242................... Deduction for political contributions and gifts................ 319
30-243................... Amount of the deduction................................................ 321
30-244................... When an individual is an independent candidate............. 321
30-245................... When an individual is an independent member............... 322
Subdivision 30-DB--Spreading certain gift and covenant deductions over up to 5 income years 323
Guide to Subdivision 30-DB 323
30-246................... What this Subdivision is about....................................... 323
Operative provisions 323
30-247................... Gifts and covenants for which elections can be made..... 323
30-248................... Making an election.......................................................... 324
30-249................... Effect of election............................................................. 325
30-249A................ Requirements--environmental property gifts................. 325
30-249B................ Requirements--heritage property gifts........................... 325
30-249D................ Requirements--conservation covenants......................... 326
Subdivision 30-E--Register of environmental organisations 326
Guide to Subdivision 30-E 326
30-250................... What this Subdivision is about....................................... 326
Operative provisions 327
30-255................... Establishing the register.................................................. 327
30-260................... Meaning of environmental organisation........................ 327
30-265................... Its principal purpose must be protecting the environment 327
30-270................... Other requirements it must satisfy.................................. 328
30-275................... Further requirement for a body corporate or a co-operative society 328
30-280................... What must be on the register........................................... 329
30-285................... Removal from the register............................................... 329
Subdivision 30-EA--Register of harm prevention charities 330
Guide to Subdivision 30-EA 330
30-286................... What this Subdivision is about....................................... 330
Operative provisions 330
30-287................... Establishing the register.................................................. 330
30-288................... Meaning of harm prevention charity.............................. 330
30-289................... Principal activity--promoting the prevention or control of harm or abuse 331
30-289A................ Other requirements......................................................... 331
30-289B................ What must be on the register........................................... 332
30-289C................ Removal from the register............................................... 332
Subdivision 30-F--Register of cultural organisations 333
Guide to Subdivision 30-F 333
30-290................... What this Subdivision is about....................................... 333
Operative provisions 333
30-295................... Establishing the register.................................................. 333
30-300................... Meaning of cultural organisation................................... 333
30-305................... What must be on the register........................................... 334
30-310................... Removal from the register............................................... 335
Subdivision 30-G--Index to this Division 335
30-315................... Index............................................................................... 335
30-320................... Effect of this Subdivision............................................... 348
Division 31--Conservation covenants 349
Guide to Division 31 349
31-1....................... What this Division is about............................................. 349
Operative provisions 349
31-5....................... Deduction for entering into conservation covenant......... 349
31-10..................... Requirements for fund, authority or institution............... 351
31-15..................... Valuations by the Commissioner.................................... 351
Division 32--Entertainment expenses 352
Guide to Division 32 352
32-1....................... What this Division is about............................................. 352
Subdivision 32-A--No deduction for entertainment expenses 352
32-5....................... No deduction for entertainment expenses....................... 352
32-10..................... Meaning of entertainment............................................... 353
32-15..................... No deduction for property used for providing entertainment 353
Subdivision 32-B--Exceptions 354
32-20..................... The main exception--fringe benefits.............................. 354
32-25..................... The tables set out the other exceptions............................ 354
32-30..................... Employer expenses......................................................... 355
32-35..................... Seminar expenses........................................................... 357
32-40..................... Entertainment industry expenses..................................... 357
32-45..................... Promotion and advertising expenses............................... 358
32-50..................... Other expenses............................................................... 359
Subdivision 32-C--Definitions relevant to the exceptions 359
32-55..................... In-house dining facility (employer expenses table items 1.1 and 1.2) 359
32-60..................... Dining facility (employer expenses table item 1.3)......... 360
32-65..................... Seminars (seminar expenses table item 2.1).................... 360
Subdivision 32-D--In-house dining facilities (employer expenses table item 1.2) 361
32-70..................... $30 is assessable for each meal provided to non-employee in an in-house dining facility 361
Subdivision 32-E--Anti-avoidance 362
32-75..................... Commissioner may treat you as having incurred entertainment expense 362
Subdivision 32-F--Special rules for companies and partnerships 363
32-80..................... Company directors.......................................................... 363
32-85..................... Directors, employees and property of wholly-owned group company 364
32-90..................... Partnerships.................................................................... 365
Division 34--Non-compulsory uniforms 366
Guide to Division 34 366
34-1....................... What this Division is about............................................. 366
34-3....................... What you need to read.................................................... 366
Subdivision 34-A--Application of Division 34 367
34-5....................... This Division applies to employees and others............... 367
34-7....................... This Division applies to employers and others............... 368
Subdivision 34-B--Deduction for your non-compulsory uniform 368
34-10..................... What you can deduct....................................................... 369
34-15..................... What is a non-compulsory uniform?............................... 369
34-20..................... What are occupation specific clothing and protective clothing? 370
Subdivision 34-C--Registering the design of a non-compulsory uniform 371
34-25..................... Application to register the design.................................... 371
34-30..................... Industry Secretary's decision on application................... 372
34-33..................... Written notice of decision............................................... 372
34-35..................... When uniform becomes registered.................................. 373
Subdivision 34-D--Appeals from Industry Secretary's decision 374
34-40..................... Review of decisions by the Administrative Appeals Tribunal 374
Subdivision 34-E--The Register of Approved Occupational Clothing 374
34-45..................... Keeping of the Register................................................... 374
34-50..................... Changes to the Register.................................................. 375
Subdivision 34-F--Approved occupational clothing guidelines 375
34-55..................... Approved occupational clothing guidelines.................... 375
Subdivision 34-G--The Industry Secretary 376
34-60..................... Industry Secretary to give Commissioner information about entries 376
34-65..................... Delegation of powers by Industry Secretary................... 376
Division 35--Deferral of losses from non-commercial business activities 377
Guide to Division 35 377
35-1....................... What this Division is about............................................. 377
Operative provisions 378
35-5....................... Object............................................................................. 378
35-10..................... Deferral of deductions from non-commercial business activities 378
35-15..................... Modification if you have exempt income........................ 382
35-20..................... Modification if you become bankrupt............................. 382
35-25..................... Application of Division to certain partnerships............... 383
35-30..................... Assessable income test................................................... 383
35-35..................... Profits test....................................................................... 384
35-40..................... Real property test............................................................ 384
35-45..................... Other assets test.............................................................. 385
35-50..................... Apportionment................................................................ 386
35-55..................... Commissioner's discretion............................................. 386
Division 36--Tax losses of earlier income years 389
Guide to Division 36 389
36-1....................... What this Division is about............................................. 389
Subdivision 36-A--Deductions for tax losses of earlier income years 389
36-10..................... How to calculate a tax loss for an income year............... 389
36-15..................... How to deduct tax losses of entities other than corporate tax entities 390
36-17..................... How to deduct tax losses of corporate tax entities.......... 391
36-20..................... Net exempt income......................................................... 395
36-25..................... Special rules about tax losses.......................................... 395
Subdivision 36-B--Effect of you becoming bankrupt 400
Guide to Subdivision 36-B 400
36-30..................... What this Subdivision is about....................................... 400
Operative provisions 401
36-35..................... No deduction for tax loss incurred before bankruptcy.... 401
36-40..................... Deduction for amounts paid for debts incurred before bankruptcy 401
36-45..................... Limit on deductions for amounts paid............................. 403
Subdivision 36-C--Excess franking offsets 404
Guide to Subdivision 36-C 404
36-50..................... What this Subdivision is about....................................... 404
Operative provision 404
36-55..................... Converting excess franking offsets into tax loss............. 404
Table of sections
1-1 Short title
1-2 Commencement
1-3 Differences in style not to affect meaning
1-4 Application
1-7 Administration of this Act
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.
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) |
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
Act |
Number and year |
Assent |
Commencement |
Application, saving and transitional provisions |
38, 1997 |
17 Apr 1997 |
1 July 1997 (s 1-2) |
|
|
Taxation Laws Amendment (Private Health Insurance Incentives) Act 1997 |
56, 1997 |
30 Apr 1997 |
Sch 2 (items 7-10): 1 July 1997 (s 2(4)) |
Sch 2 (item 10) |
95, 1997 |
30 June 1997 |
s 4 and Sch 3 (items 15-18): 30 June 1997 (s 2(1)) |
|
|
as amended by |
|
|
|
|
41, 1998 |
4 June 1998 |
Sch 6 (items 23, 24): 4 June 1998 (s 2(14)) |
-- |
|
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) |
-- |
121, 1997 |
8 July 1997 |
s 4: 8 July 1997 (s 2(1)) |
s 4 and Sch 5 (item 24) |
|
as amended by |
|
|
|
|
57, 2002 |
3 July 2002 |
Sch 12 (items 83, 86): 3 July 2002 (s 2(1) item 66) |
Sch 12 (item 86) |
|
Franchise Fees Windfall Tax (Consequential Amendments) Act 1997 |
134, 1997 |
19 Sept 1997 |
s 4(2) and Sch 1 (items 3-6): 19 Sept 1997 (s 2) |
s 4(2) |
147, 1997 |
14 Oct 1997 |
s 4 and Sch 2 (items 2-7): 14 Oct 1997 (s 2(1)) |
Sch 6 (item 13) and Sch 15 (item 13) |
|
as amended by |
|
|
|
|
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) |
-- |
174, 1997 |
21 Nov 1997 |
Sch 6 (items 1-16, 23(1)) and Sch 9 (items 1-23, 30(1)): 21 Nov 1997 (s 2(1), (3)) |
Sch 6 (item 23(1)) and Sch 9 (item 30(1)) |
|
as amended by |
|
|
|
|
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 12-26) and Sch 3 (item 4): 25 Nov 1997 (s 2) |
Sch 3 (item 4) |
Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 |
191, 1997 |
7 Dec 1997 |
Sch 2: 7 Dec 1997 (s 2(1)) |
-- |
Child Care Payments (Consequential Amendments and Transitional Provisions) Act 1997 |
196, 1997 |
8 Dec 1997 |
Sch 1 (items 19, 20): 9 Dec 1997 (s 2(5)) |
-- |
Social Security Legislation Amendment (Parenting and Other Measures) Act 1997 |
197, 1997 |
11 Dec 1997 |
Sch 1 (items 338-343): 20 Mar 1998 (s 2(2)) |
Sch 1 (item 343) |
Social Security and Veterans' Affairs Legislation Amendment (Family and Other Measures) Act 1997 |
202, 1997 |
16 Dec 1997 |
Sch 1 (items 44, 45): 1 Jan 1998 (s 2(3)) |
-- |
16, 1998 |
16 Apr 1998 |
s 4, Sch 3-5, Sch 10 (items 1-19) and Sch 11: 16 Apr 1998 (s 2(1)) |
s 4, Sch 3 (items 20-22), Sch 4 (item 2), Sch 5 (item 44), Sch 10 (item 19) and Sch 11 (item 123) |
|
as amended by |
|
|
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (items 74, 75, 86): Royal Assent |
Sch. 12 (item 86) |
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 34): 29 June 2010 |
-- |
Taxation Laws Amendment (Trust Loss and Other Deductions) Act 1998 |
17, 1998 |
16 Apr 1998 |
16 Apr 1998 |
s 4 |
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 109): 29 June 2010 |
-- |
23, 1998 |
17 Apr 1998 |
17 Apr 1998 |
s. 4(2) |
|
41, 1998 |
4 June 1998 |
s 4, Sch 3 (items 4-7), Sch 4 (items 1-3, 5): 4 June 1998 (s 2(1)) |
s 4, Sch 3 (item 7) and Sch 4 (item 5) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 110): 29 June 2010 |
-- |
Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998 |
45, 1998 |
17 June 1998 |
Sch 12 (items 25-46): 1 July 1998 (s 2(1)) |
-- |
46, 1998 |
22 June 1998 |
s 4, Sch 1, Sch 2 (items 4-48), Sch 3 (items 3-12), Sch 4 (items 2-11), Sch 5 (items 3-5), Sch 6 (items 2-7), Sch 7 (items 2-11), Sch 9 (items 2-6, 8) and Sch 10: 22 June 1998 (s 2(1)-(4)) |
s 4 and Sch 9 (item 8) |
|
as amended by |
|
|
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (items 85, 86): Royal Assent |
Sch. 12 (item 86) |
|
47, 1998 |
23 June 1998 |
Schedule 1 (items 2, 4): 1 July 1998 |
s 4, Sch 1 (item 5), Sch 3 (item 16), Sch 5 (item 4) and Sch 9 (items 14-16) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 65): 29 June 2010 |
-- |
63, 1998 |
29 June 1998 |
Sch 6: 1 July 1998 (s 2(3)(a)) |
Sch 6 (item 18) |
|
as amended by |
|
|
|
|
57, 2002 |
3 July 2002 |
Sch 12 (items 60, 61): 1 July 1998 (s 2(1) item 59) |
-- |
|
Social Security and Veterans' Affairs Legislation Amendment (Pension Bonus Scheme) Act 1998 |
67, 1998 |
30 June 1998 |
30 June 1998 |
-- |
as amended by |
|
|
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (items 73, 86): Royal Assent |
Sch. 12 (item 86) |
|
85, 1998 |
2 July 1998 |
2 Jan 1999 |
-- |
|
Taxation Laws Amendment (Landcare and Water Facility Tax Offset) Act 1998 |
91, 1998 |
14 July 1998 |
Sch 1 (items 1-13, 19): 14 July 1998 (s 2(1)) |
Sch 1 (item 19) |
as amended by |
|
|
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (items 80, 86): Royal Assent |
Sch. 12 (item 86) |
|
Social Security and Veterans' Affairs Legislation Amendment (Budget and Other Measures) Act 1998 |
93, 1998 |
15 July 1998 |
Sch 7 (items 40-45): 1 Apr 1998 (s 2(9)) |
Sch 7 (item 45) |
Primary Industries and Energy Legislation Amendment Act (No. 1) 1998 |
102, 1998 |
30 July 1998 |
30 July 1998 |
Sch. 2 (item 11) |
Taxation Laws Amendment (Film Licensed Investment Company) Act 1998 |
108, 1998 |
7 Dec 1998 |
7 Dec 1998 (see s. 2) |
-- |
128, 1998 |
21 Dec 1998 |
21 Dec 1998 |
Sch. 2 (item 16) |
|
as amended by |
|
|
|
|
57, 2002 |
3 July 2002 |
Sch 12 (item 62): 21 Dec 1998 (s 2(1) item 60) |
-- |
|
Payment Processing Legislation Amendment (Social Security and Veterans' Entitlements) Act 1998 |
132, 1998 |
24 Dec 1998 |
Sch 5 (items 2-9): 1 July 1999 (s 2(1)) |
-- |
11, 1999 |
31 Mar 1999 |
Sch 1 (items 277-280, 404): 1 July 1999 (s 2(3)) |
Sch 1 (item 404) |
|
13, 1999 |
9 Apr 1999 |
Sch 1 (items 122-125, 128): 1 July 1997 (s 2(3)) |
Sch 1 (items 128, 133, 137) and Sch 2 (items 63, 64(1), (3)) |
|
16, 1999 |
9 Apr 1999 |
s 4, Sch 3 (items 11, 12(3)), Sch 4 and Sch 7 (items 9-14): 9 Apr 1999 (s 2(1)) |
s 4, Sch 3 (item 12(3)), Sch 4 (item 2) and Sch 7 (item 14) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 35): 29 June 2010 |
-- |
39, 1999 |
31 May 1999 |
31 May 1999 |
s 4 and Sch 1 (items 21-24) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 103): 29 June 2010 |
-- |
Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 |
44, 1999 |
17 June 1999 |
Sch 7 (item 105): 1 July 1999 (s 3(2)(e), (16) and gaz 1999, No S283) |
-- |
54, 1999 |
5 July 1999 |
5 July 1999 (s 2(1), (2)) |
Sch 1 (item 36), Sch 2 (item 16), Sch 5 (item 10) and Sch 7 (item 3) |
|
60, 1999 |
8 July 1999 |
9 July 1999 (see s. 2) |
Sch. 2 (item 7) |
|
69, 1999 |
8 July 1999 |
9 July 1999 (see s. 2) |
Sch. 3 (item 1(1)) |
|
70, 1999 |
8 July 1999 |
8 July 1999 |
Sch. 2 (item 14) |
|
A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 2) 1999 |
83, 1999 |
8 July 1999 |
Sch 10 (items 24-54, 68(1), 69): 1 July 2000 (s 2(2)) |
Sch 10 (items 68(1), 69) |
93, 1999 |
16 July 1999 |
Schedule 4 (item 24): 16 Apr 1998 |
s 4 and Sch 1 (item 39(1)) and Sch 3 (item 33) |
|
as amended by |
|
|
|
|
57, 2002 |
3 July 2002 |
Sch 12 (item 53): 16 July 1999 (s 2(1) item 53) |
-- |
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 51): 29 June 2010 |
-- |
94, 1999 |
16 July 1999 |
16 July 1999 (s 2(1)-(3)) |
s 4, Sch 1 (item 30), Sch 2 (items 3, 4, 6), Sch 3 (items 6, 32, 42), Sch 5 (items 35-37) and Sch 6 (item 73) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 78): 29 June 2010 |
-- |
Taxation Laws Amendment (Demutualisation of Non-insurance Mutual Entities) Act 1999 |
103, 1999 |
16 July 1999 |
16 July 1999 |
-- |
117, 1999 |
22 Sept 1999 |
Sch 2 (item 2): 22 Sept 1999 (s 2(1)) |
-- |
|
Public Employment (Consequential and Transitional) Amendment Act 1999 |
146, 1999 |
11 Nov 1999 |
Sch 1 (items 532-534): 5 Dec 1999 (s 2(1), (2)) |
-- |
Further 1998 Budget Measures Legislation Amendment (Social Security) Act 1999 |
152, 1999 |
11 Nov 1999 |
Sch 4 (items 17-19): 11 Nov 1999 (s 2(4)) |
Sch 4 (item 19) |
156, 1999 |
24 Nov 1999 |
Sch 5 (items 17-21): 13 Mar 2000 (s 2(2)(b) and gaz 2000, No S114) |
-- |
|
164, 1999 |
10 Dec 1999 |
Sch 1, Sch 2 (items 1-16, 19-23), Sch 3 (items 1-10, 14) and Sch 4-6: 10 Dec 1999 (s 2(1)) |
Sch 1 (item 15), Sch 2 (item 23), Sch 3 (item 14), Sch 4 (item 12) and Sch 5 (item 6) |
|
165, 1999 |
10 Dec 1999 |
s 4, Sch 1 (items 1-53, 61, 62), Sch 2, Sch 3 (items 1-4, 18) and Sch 4: 10 Dec 1999 (s 2(1), (2)) |
s 4, Sch 1 (items 61, 62), Sch 2 (item 7) and Sch 3 (item 18) |
|
as amended by |
|
|
|
|
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 |
Schedule 6 (item 11): 29 June 2010 |
-- |
New Business Tax System (Integrity and Other Measures) Act 1999 |
169, 1999 |
10 Dec 1999 |
Sch 5 (items 1-12): 22 Feb 1999 (s 2(2)) |
Sch 1 (item 18), Sch 2 (item 5), Sch 3 (item 7), Sch 4 (item 19), Sch 6 (item 16), Sch 7 (item 12(1)), Sch 8 (item 10) and Sch 9 (items 14, 31, 33) |
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 |
176, 1999 |
22 Dec 1999 |
Sch 3: 1 July 2000 (s 2(9)) |
-- |
as amended by |
|
|
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (items 69, 70, 86): Royal Assent |
Sch. 12 (item 86) |
|
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 |
177, 1999 |
22 Dec 1999 |
Sch 5: 22 Dec 1999 (s 2(1)) |
-- |
178, 1999 |
22 Dec 1999 |
Schedule 1 (items 6, 8, 70-78): 1 July 2000 |
s 4 and Sch 2 (items 92, 93) |
|
as amended by |
|
|
|
|
179, 1999 |
22 Dec 1999 |
Sch 10 (item 19): 22 Dec 1999 (s 2(11)) |
-- |
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 1): 29 June 2010 |
-- |
179, 1999 |
22 Dec 1999 |
Sch 7, Sch 8, Sch 16 (items 18, 19, 37) and Sch 18: 22 Dec 1999 (s 2(1), (7)(d), (e)) |
Sch 7 (item 18), Sch 8 (item 16) and Sch 16 (item 37) |
|
as amended by |
|
|
|
|
91, 2000 |
30 June 2000 |
Sch 3 (items 17, 18): 22 Dec 1999 (s 3(4)) |
Sch 3 (item 18) |
|
22, 2000 |
3 Apr 2000 |
3 Apr 2000 |
-- |
|
44, 2000 |
3 May 2000 |
Sch 3 (item 38), Sch 4 (items 13-16) and Sch 5: 22 Dec 1999 (s 2(1)) |
-- |
|
58, 2000 |
31 May 2000 |
s 4, Sch 2 (items 2-4(2)), Sch 5, Sch 6 (items 1-13, 17, 18, 20-32, 34), Sch 9 and Sch 10 (items 12-17(3)-(6), 31-38(3)-(7)): 31 May 2000 (s 2(1)) |
s 4, Sch 2 (item 4(2)), Sch 4 (item 6), Sch 5 (item 6), Sch 6 (item 34) and Sch 10 (items 17(3)-(6), 38(3)-(7)) |
|
as amended by |
|
|
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (items 76, 86): Royal Assent |
Sch. 12 (item 86) |
|
Tax Laws Amendment (2006 Measures No. 2) Act 2006 |
58, 2006 |
22 June 2006 |
Schedule 7 (item 170): Royal Assent |
-- |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 52): 29 June 2010 |
-- |
66, 2000 |
22 June 2000 |
Sch 2 (items 3, 4): 7 Dec 1998 (s 2(3)) |
Sch 3 (item 5), Sch 4 and Sch 5 (item 2) |
|
76, 2000 |
28 June 2000 |
28 June 2000 |
s 4 |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 91): 29 June 2010 |
-- |
79, 2000 |
30 June 2000 |
s 4: 30 June 2000 (s 2(1)) |
s 4, Sch 1 (item 4(2)), Sch 2 (item 7) and Sch 6 (item 15) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 17): 29 June 2010 |
-- |
New Business Tax System (Alienation of Personal Services Income) Act 2000 |
86, 2000 |
30 June 2000 |
Sch 1 (items 1-26): 30 June 2000 (s 2(1)) |
Sch 1 (item 26) |
89, 2000 |
30 June 2000 |
s 4, Sch 1 (items 1-17, 19-25, 30-32, 34-65, 65A, 68), Sch 2 (items 63-66, 69, 71-79, 79A, 79B, 80-83, 83A, 84), Sch 4, Sch 5 (items 1-31, 34), Sch 6 and Sch 9
(items 5, 9, 26, 43, 55-57, 62, 63, 66, 67): 30 June 2000 (s 2(1)) |
s 4, Sch 1 (item 68), Sch 4 (item 6), Sch 5 (items 31, 34) and Sch 6 (item 2) |
|
as amended by |
|
|
|
|
57, 2002 |
3 July 2002 |
Sch 12 (items 47-49): 31 May 2000 (s 2(1) item 50) |
-- |
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 18): 29 June 2010 |
-- |
90, 2000 |
30 June 2000 |
30 June 2000 |
Sch. 1 (item 4) |
|
91, 2000 |
30 June 2000 |
Sch 2 (items 49-53), Sch 4A and Sch 5: 1 July 2000 (s 3(1), (6)) |
-- |
|
92, 2000 |
30 June 2000 |
Sch 7 (items 28-30): 1 July 2000 (s 2(1)) |
-- |
|
114, 2000 |
5 Sept 2000 |
Schedule 4 (items 43, 44): 1 July 1998 |
s 4 and Sch. 4 (item 82) |
|
as amended by |
|
|
|
|
101, 2003 |
14 Oct 2003 |
Sch 6 (items 41, 42): 5 Sept 2000 (s 2(1) items 36, 37) |
-- |
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 79): 29 June 2010 |
-- |
140, 2000 |
24 Nov 2000 |
24 May 2001 |
-- |
|
144, 2000 |
7 Dec 2000 |
Sch 2 (items 7-19) and Sch 3 (items 7(3), 8): 18 Dec 2000 (s 2(2) and gaz 2000, No S634) |
Sch 3 (items 7(3), 8) |
|
156, 2000 |
21 Dec 2000 |
Sch 6 (items 47, 48, 49(3)) and Sch 7 (item 15): 21 Dec 2000 (s 2(1)) |
Sch 6 (item 49(3)) |
|
173, 2000 |
21 Dec 2000 |
s 4, Sch 1, Sch 3 (items 1-15, 17), Sch 4 (items 6-45, 47-49, 51-59, 65(1), (3)) and Sch 6: 21 Dec 2000 (s 2(1)) |
s 4, Sch 3 (item 17), Sch 4 (item 65(1), (3)) and Sch 6 (item 6) |
|
as amended by |
|
|
|
|
101, 2003 |
14 Oct 2003 |
Sch 6 (item 43): 21 Dec 2000 (s 2(1) item 38) |
-- |
|
142, 2003 |
17 Dec 2003 |
Schedule 2 (items 50, 51): Royal Assent |
Sch. 2 (item 51) |
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 94): 29 June 2010 |
-- |
Defence Legislation Amendment (Enhancement of the Reserves and Modernisation) Act 2001 |
10, 2001 |
22 Mar 2001 |
Sch 2 (items 62, 94, 95): 19 Apr 2001 (s 2(1)) |
Sch 2 (items 94, 95) |
Family and Community Services Legislation Amendment (One-off Payment to the Aged) Act 2001 |
43, 2001 |
25 May 2001 |
25 May 2001 |
-- |
Taxation Laws Amendment (Changes for Senior Australians) Act 2001 |
44, 2001 |
25 May 2001 |
25 May 2001 |
Sch. 3 (item 2) |
Corporations (Repeals, Consequentials and Transitionals) Act 2001 |
55, 2001 |
28 June 2001 |
s 4-14 and Sch 3 (items 264-275): 15 July 2001 (s 2(1), (3)) |
s 4-14 |
57, 2001 |
28 June 2001 |
28 June 2001 |
Sch. 2 (item 4) |
|
72, 2001 |
30 June 2001 |
30 June 2001 |
Sch. 2 (items 108-110) |
|
as amended by |
|
|
|
|
New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001 |
77, 2001 |
30 June 2001 |
Sch 3: 30 June 2001 (s 2(2)) |
Sch 3 (item 6) |
57, 2002 |
3 July 2002 |
Sch 12 (items 51, 52): 30 June 2001 (s 2(1) item 52) |
-- |
|
73, 2001 |
30 June 2001 |
Schedule 1 (items 69-78): 23 May 2001 |
Sch. 1 (item 62(2)), Sch. 2 (items 47, 48) and Sch. 3 (item 19) |
|
76, 2001 |
30 June 2001 |
Schedule 2: 1 July 2000 |
Sch. 1 (item 2), Sch. 2 (item 4) and Sch. 3 (item 3) |
|
New Business Tax System (Capital Allowances--Transitional and Consequential) Act 2001 |
77, 2001 |
30 June 2001 |
Sch 2 (items 149-476, 488): 30 June 2001 (s 2(1)) |
Sch 2 (item 488) |
as amended by |
|
|
|
|
57, 2002 |
3 July 2002 |
Sch 12 (items 44, 45): 30 June 2001 (s 2(1) item 48) |
-- |
|
119, 2002 |
2 Dec 2002 |
Sch 3 (items 97-99): 30 June 2001 (s 2(1) item 9) |
-- |
|
78, 2001 |
30 June 2001 |
Sch 1 and 2: 30 June 2001 (s 2(1)) |
Sch 1 (item 2) and Sch 2 (item 24) |
|
Taxation Laws Amendment (Superannuation Contributions) Act 2001 |
89, 2001 |
18 July 2001 |
18 July 2001 |
Sch. 1 (item 11(1)) |
Family Law Legislation Amendment (Superannuation) (Consequential Provisions) Act 2001 |
114, 2001 |
18 Sept 2001 |
Sch 1 (items 16-19, 21-24): 28 Dec 2002 (s 2) |
-- |
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001 |
146, 2001 |
1 Oct 2001 |
Sch 4 (items 92-101): 15 Dec 2001 (s 2(1)) |
-- |
162, 2001 |
1 Oct 2001 |
Sch 1 (items 1, 14-16) and Sch 2: 1 July 2001 (s 2(1)) |
-- |
|
163, 2001 |
1 Oct 2001 |
1 July 2001 |
Sch. 1 (item 118) |
|
167, 2001 |
1 Oct 2001 |
Sch 4 (items 8-10) and Sch 7 and 8: 1 Oct 2001 (s 2(1)) |
Sch 4 (item 10), Sch 7 (item 15) and Sch 8 (item 4) |
|
168, 2001 |
1 Oct 2001 |
Schedule 2: 1 July 2000 |
s 4, Sch. 1 (item 17), Sch. 3 (items 4, 5), Sch. 4 (items 7, 9, 16) and Sch. 5 (item 5) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 87): 29 June 2010 |
-- |
169, 2001 |
1 Oct 2001 |
s 4, Sch 4, Sch 5 (items 1-9) and Sch 6 (items 1-4, 4A-4C, 5, 5A, 6-16, 16L-16N, 17, 19): 1 Oct 2001 (s 2(1), (4), (4B), (4C), (5)) |
s 4, Sch 4 (item 15), Sch 5 (item 9) and Sch 6 (item 19(1)-(2A)) |
|
as amended by |
|
|
|
|
57, 2002 |
3 July 2002 |
Sch 12 (items 58, 59): 1 Oct 2001 (s 2(1) item 58) |
-- |
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 92): 29 June 2010 |
-- |
170, 2001 |
1 Oct 2001 |
Sch 2 (items 28-44, 51): 12 pm (A.C.T.) 29 Jan 2001 (s 2(2)) |
Sch 2 (items 51, 92) and Sch 3 (item 19(1)) |
|
as amended by |
|
|
|
|
57, 2002 |
3 July 2002 |
Sch 12 (item 63): 1 Oct 2001 (s 2(1) item 61) |
-- |
|
15, 2002 |
4 Apr 2002 |
4 Apr 2002 |
Sch. 1 (item 21) |
|
26, 2002 |
4 Apr 2002 |
4 Apr 2002 |
Sch. 1 (items 4, 9(1), (2)) |
|
27, 2002 |
4 Apr 2002 |
4 Apr 2002 |
Sch. 1 (item 12) |
|
32, 2002 |
30 May 2002 |
30 May 2002 |
s. 4 |
|
48, 2002 |
29 June 2002 |
29 June 2002 |
-- |
|
51, 2002 |
29 June 2002 |
s. 4, Schedule 1 (item 202(2)) and Schedule 3 (items 3, 4): Royal Assent |
s 4, Sch. 1 (item 202(2)) and Sch. 3 (item 4) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 108): 29 June 2010 |
-- |
53, 2002 |
29 June 2002 |
Schedules 3 and 4: 1 July 2002 |
s 4, Sch. 1 (item 46), Sch. 2 (items 16, 17) and Sch. 4 (item 15) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 80): 29 June 2010 |
-- |
57, 2002 |
3 July 2002 |
Sch 2: 1 July 2002 (s 2(1) item 3) |
Sch 4 (items 4(2), 8), Sch 7 (item 3), Sch 9 (item 45), Sch 11 (item 5) and Sch 12 (items 22, 24) |
|
68, 2002 |
22 Aug 2002 |
24 Oct 2002 (see s. 2) |
s 4 and Sch 3 (items 2, 19, 23, 37-39) |
|
as amended by |
|
|
|
|
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 |
90, 2002 |
24 Oct 2002 |
Sch 11: 24 Oct 2002 (s 2(1) item 2) |
-- |
New Business Tax System (Consolidation and Other Measures) Act 2003 |
16, 2003 |
11 Apr 2003 |
Sch 19 (items 6, 7): 24 Oct 2002 (s 2(1) items 11, 12) |
-- |
Tax Laws Amendment (2004 Measures No. 7) Act 2005 |
41, 2005 |
1 Apr 2005 |
Sch 10 (item 265): 24 Oct 2002 (s 2(1) item 18) |
-- |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 12): 29 June 2010 |
-- |
New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 |
90, 2002 |
24 Oct 2002 |
s 4, Sch 1-6, 12, Sch 14 (items 1-15, 17-19), Sch 15 (items 1, 3-15, 19-89) and Sch 16 (items 1, 21-55): 24 Oct 2002 (s 2(1) items 1, 2, 4, 5) |
s 4, Sch 14 (item 19), Sch 15 (items 13-15) and Sch 16 (items 54, 55) |
as amended by |
|
|
|
|
67, 2003 |
30 June 2003 |
Schedule 8 (items 1, 3): Royal Assent |
Sch. 8 (item 3) |
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 15): 29 June 2010 |
-- |
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 |
110, 2014 |
16 Oct 2014 |
Sch 5 (item 141, 142): 29 June 2002 (s 2(1) item 8) |
-- |
97, 2002 |
10 Nov 2002 |
s. 4, Schedule 1 (item 8) and Schedule 2 (items 9A, 9B, 10-12): Royal Assent |
s 4 |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 66): 29 June 2010 |
-- |
New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 |
117, 2002 |
2 Dec 2002 |
s 4: 2 Dec 2002 (s 2(1) item 1) |
s 4, Sch 2 (item 11), Sch 8 (item 6), Sch 12 (items 12, 22) and Sch 17 (item 6) |
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 14): 29 June 2010 |
-- |
119, 2002 |
2 Dec 2002 |
s 4, Sch 1 (items 2-5, 8), Sch 2 and Sch 3 (item 100): 2 Dec 2002 (s 2(1) items 1, 2, 10) |
s 4, Sch 1 (item 8), Sch 2 (item 7) and Sch 3 (item 100) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2004 Measures No. 7) Act 2005 |
41, 2005 |
1 Apr 2005 |
Sch 10 (item 242): 1 Apr 2005 (s 2(1) item 5) |
-- |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 88): 29 June 2010 |
-- |
136, 2002 |
19 Dec 2002 |
Sch 1 (items 1, 5): 31 May 2000 (s 2(1) items 2, 4) |
Sch 1 (item 27), Sch 2 (item 28) and Sch 3 (item 18) |
|
Taxation Laws Amendment (Structured Settlements and Structured Orders) Act 2002 |
139, 2002 |
19 Dec 2002 |
19 Dec 2002 |
s 4 and Sch. 1 (item 16A) |
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 104): 29 June 2010 |
-- |
12, 2003 |
2 Apr 2003 |
Schedule 1: 29 Aug 2001 |
Sch. 2 (item 2) and Sch. 3 (items 2, 6, 11, 13) |
|
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) |
s 4, Sch 9 (item 21), Sch 13 (item 5), Sch 24 (item 23), Sch 26 (item 8), Sch 27 (item 21), Sch 28 (item 19) and Sch 30 (item 2) |
as amended by |
|
|
|
|
Tax Laws Amendment (2004 Measures No. 7) Act 2005 |
41, 2005 |
1 Apr 2005 |
Sch 10 (item 224): 1 Apr 2005 (s 2(1) item 5) |
-- |
Tax Laws Amendment (2010 Measures No. 1) Act 2010 |
56, 2010 |
3 June 2010 |
Sch 5 (items 137, 139, 140): 3 June 2010 (s 2(1) item 11D) |
Sch 5 (items 139, 140) |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 13): 29 June 2010 |
-- |
Family and Community Services Legislation Amendment (Australians Working Together and other 2001 Budget Measures) Act 2003 |
35, 2003 |
24 Apr 2003 |
Schedules 1, 1A, 2, 4, 5 and 6: 20 Sept 2003 |
Sch. 2 (item 7) |
65, 2003 |
30 June 2003 |
s. 4, Schedule 2, Schedule 3 (items 3-5) and Schedule 5 (item 3): Royal Assent |
s 4 and Sch. 2 (item 5) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 53): 29 June 2010 |
-- |
66, 2003 |
30 June 2003 |
s 4, Sch 2 (items 1-5, 17), Sch 3 (items 49-70, 71-128, 129-131, 140, 141), Sch 4, Sch 6 (items 1, 3) and Sch 7 (items 6-9): 30 June 2003 (s 2(1) items 1,
3, 6-8, 8B-12, 12B, 14, 15, 17, 18) |
s 4, Sch 2 (item 17), Sch 3 (items 140(1)-(6), (8), 141), Sch 4 (item 5), Sch 6 (item 3) and Sch 7 (item 9) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 81): 29 June 2010 |
-- |
67, 2003 |
30 June 2003 |
s 4, Sch 10 (items 1-11) and Sch 12: 30 June 2003 (s 2(1) items 1, 6, 7, 12) |
s 4 and Sch 10 (item 23) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 93): 29 June 2010 |
-- |
Australian Heritage Council (Consequential and Transitional Provisions) Act 2003 |
86, 2003 |
23 Sept 2003 |
Sch 1 (items 4-6): 1 Jan 2004 (s 2(1) item 2) |
Sch 1 (item 5) |
101, 2003 |
14 Oct 2003 |
s. 4, Schedule 1 (items 2-20, 22), Schedule 2 (items 1-12), Schedule 3 (items 2-6) and Schedule 6 (items 16, 22-25, 27, 28, 30): Royal Assent |
s 4, 5, Sch. 1 (item 22), Sch. 2 (item 12) and Sch. 3 (item 6) |
|
as amended by |
|
|
|
|
67, 2003 |
30 June 2003 |
Schedule 10 (items 13-16): 14 Oct 2003 (see s. 2(1)) |
-- |
|
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 |
147, 2005 |
14 Dec 2005 |
Schedule 5 (items 19, 20): Royal Assent |
Sch. 5 (item 20) |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 67): 29 June 2010 |
-- |
107, 2003 |
21 Oct 2003 |
Sch 6: 1 July 2003 (s 2(1) item 3) |
s 4, Sch 1 (item 9(1)), Sch 2 (item 40), Sch 3 (item 2), Sch 5 (item 3) and Sch 7 (items 9, 18) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2004 Measures No. 6) Act 2005 |
23, 2005 |
21 Mar 2005 |
Sch 11: 21 Oct 2003 (s 2(1) item 8) |
-- |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 95): 29 June 2010 |
-- |
111, 2003 |
12 Nov 2003 |
12 Nov 2003 |
Sch. 1 (item 25) |
|
New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003 |
133, 2003 |
17 Dec 2003 |
17 Dec 2003 |
s 4, Sch. 1 (item 17(2)), Sch. 2 (item 9), Sch. 3 (item 2) 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 |
Schedule 6 (item 19): 29 June 2010 |
-- |
141, 2003 |
17 Dec 2003 |
Schedule 3 (item 1): 18 Dec 2003 |
-- |
|
142, 2003 |
17 Dec 2003 |
s 4, Sch 1 (items 1-15, 18-40), Sch 2 (items 1, 2, 4-29, 33-49, 52, 53), Sch 3, Sch 7 (items 1-23) and Sch 8 (items 4-17, 17A, 17B, 18-21, 24(2), (3)): 17 Dec 2003 (s 2(1) items 1-5, 10, 11, 13) |
s 4, Sch 1 (item 1), Sch 2 (items 1, 49), Sch 3 (items 15, 18), Sch 7 (items 15, 23) and Sch 8 (items 24(2), (3)) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 89): 29 June 2010 |
-- |
Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003 |
150, 2003 |
19 Dec 2003 |
Sch 2 (items 136-143): 1 Jan 2004 (s 2(1) item 16) |
-- |
20, 2004 |
23 Mar 2004 |
Schedule 6: 1 July 2000 |
s 4, Sch. 3 (item 6), Sch. 4 (item 9), Sch. 7 (item 9) and Sch. 8 (item 14) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 54): 29 June 2010 |
-- |
Family Assistance Legislation Amendment (Extension of Time Limits) Act 2004 |
33, 2004 |
20 Apr 2004 |
20 Apr 2004 |
Sch. 1 (item 9) |
Military Rehabilitation and Compensation (Consequential and Transitional Provisions) Act 2004 |
52, 2004 |
27 Apr 2004 |
Schedule 4 (items 10-13, 14(2), (3), 15): 1 July 2004 (see s. 2) |
Sch. 4 (items 14(2), (3), 15) |
Family Assistance Legislation Amendment (More Help for Families--Increased Payments) Act 2004 |
59, 2004 |
26 May 2004 |
Schedule 2 (items 36-42): 1 July 2004 |
Sch. 2 (items 38, 42) |
Family Assistance Legislation Amendment (More Help for Families--One-off Payments) Act 2004 |
60, 2004 |
26 May 2004 |
26 May 2004 |
-- |
80, 2004 |
23 June 2004 |
Sch 1 (items 197, 212, 213, 215): 1 Dec 2004 (s 2(1) item 2) |
Sch 1 (items 212, 213, 215) |
|
Tax Laws Amendment (2004 Measures No. 2) Act 2004 |
83, 2004 |
25 June 2004 |
s 4, Sch 1 (items 116-124), Sch 2 (items 1, 2, 5-8, 10-18, 20-33, 36-50, 52-64, 67-74), Sch 3 (items 4-7), Sch 5 (items 1, 2), Sch 6, Sch 8 (items 9-11),
Sch 10 (items 43, 44) and Sch 12: 25 June 2004 (s 2(1) items 1, 12-14, 16, 17, 20, 27, 29, 30) |
s 4, Sch 1 (items 126(2)-(5), (8)-(10)), Sch 2 (items 1, 6, 37, 53, 64), Sch 3 (items 6, 7), Sch 5 (item 2), Sch 6 (item 4), Sch 8 (item 11), Sch 10 (items 43(2)-(4), 44) and
Sch 12 (items 9, 16) |
as amended by |
|
|
|
|
Tax Laws Amendment (2004 Measures No. 7) Act 2005 |
41, 2005 |
1 Apr 2005 |
Sch 10 (item 269): 25 June 2004 (s 2(1) item 22) |
-- |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 112): 29 June 2010 |
-- |
Superannuation Laws Amendment (2004 Measures No. 1) Act 2004 |
92, 2004 |
29 June 2004 |
29 June 2004 |
Sch. 1 (item 3) |
Superannuation Laws Amendment (2004 Measures No. 2) Act 2004 |
93, 2004 |
29 June 2004 |
s. 4(1) and Schedule 1 (item 3): Royal Assent |
s. 4(1) |
Tax Laws Amendment (2004 Measures No. 1) Act 2004 |
95, 2004 |
29 June 2004 |
s. 4, Schedules 2, 3, 5 and 11: Royal Assent |
s 4, Sch. 2 (item 11), Sch. 3 (items 7-9), Sch. 5 (item 9), Sch. 7 (item 13) and Sch. 10 (items 44, 45) |
as amended by |
|
|
|
|
Tax Laws Amendment (2006 Measures No. 2) Act 2006 |
58, 2006 |
22 June 2006 |
Sch 7 (item 210): 1 July 2005 (s 2(1) item 22) |
-- |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 111): 29 June 2010 |
-- |
New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 |
96, 2004 |
29 June 2004 |
29 June 2004 |
Sch. 1 (item 1) and Sch. 2 (item 140(2), (3) |
as amended by |
|
|
|
|
New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 |
64, 2005 |
26 June 2005 |
Sch 5: 29 June 2004 (s 2(1) item 5) |
-- |
100, 2004 |
30 June 2004 |
Schedule 2 (items 32-35): 20 Sept 2004 |
-- |
|
101, 2004 |
30 June 2004 |
s. 4, Schedule 1 (items 2-4), Schedule 9, Schedule 10 (items 7-37) and Schedule 11 (items 144-146): Royal Assent |
s 4, Sch. 1 (item 4), Sch. 3 (item 72), Sch. 7 (item 8), Sch. 9 (item 17) and Sch. 11 (items 143, 145) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 36): 29 June 2010 |
-- |
Tax Laws Amendment (2004 Measures No. 3) Act 2004 |
105, 2004 |
30 June 2004 |
Schedule 2: 1 Apr 2004 |
s 4 and Sch. 1 (item 19) |
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 113): 29 June 2010 |
-- |
Tax Laws Amendment (Wine Producer Rebate and Other Measures) Act 2004 |
129, 2004 |
31 Aug 2004 |
Schedules 1 and 3: 1 Oct 2004 |
Sch. 3 (item 25) |
132, 2004 |
8 Dec 2004 |
Schedule 1 (items 1, 2, 17, 18) and Schedule 2 (items 1, 2, 13-15, 24): 1 Dec 2004 |
Sch. 2 (items 13, 24) |
|
9, 2005 |
22 Feb 2005 |
22 Feb 2005 |
Sch. 1 (item 7) |
|
New International Tax Arrangements (Managed Funds and Other Measures) Act 2005 |
21, 2005 |
21 Mar 2005 |
21 Mar 2005 |
Sch. 1 (item 7) and Sch. 3 (item 47(1)) |
Tax Laws Amendment (2004 Measures No. 6) Act 2005 |
23, 2005 |
21 Mar 2005 |
s. 4, Schedule 1 (items 2-8, 11, 13-19, 21-24, 26, 27, 29-32), Schedule 2 (items 1-11, 14), Schedule 3 (items 1-13, 75-102, 111(1)-(3)), Schedules 4-6, 8, 10 and
Schedule 12 (items 2-6, 11(1)): Royal Assent |
s 4, Sch. 1 (items 1, 19), Sch. 2 (item 14), Sch. 3 (item 111(1)-(3)), Sch. 4 (item 2), Sch. 6 (item 14), Sch. 8 (item 8), Sch. 10 (item 23) and Sch. 12 (item 11(1)) |
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 114): 29 June 2010 |
-- |
Tax Laws Amendment (2004 Measures No. 7) Act 2005 |
41, 2005 |
1 Apr 2005 |
s. 4, Schedule 1 (items 1-11), Schedule 2 (items 1-9, 11), Schedule 3 (items 17-22), Schedule 6 (items 1-3, 5, 12-15, 17-28), Schedule 7, Schedule 10
(items 36-221, 271-273) and Schedule 11 (items 4, 5): Royal Assent |
s 4, Sch. 1 (item 11), Sch. 2 (item 11), Sch. 3 (item 22), Sch. 6 (item 1), Sch. 7 (item 20) and Sch. 11 (item 5) |
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Schedule 6 (item 115): 29 June 2010 |
-- |
Australian Communications and Media Authority (Consequential and Transitional Provisions) Act 2005 |
45, 2005 |
1 Apr 2005 |
Schedule 1 (items 66, 67) and Schedule 4: 1 July 2005 (see s. 2(1)) |
Sch. 4 |
Social Security Legislation Amendment (One-off Payments for Carers) Act 2005 |
55, 2005 |
25 May 2005 |
25 May 2005 |
Sch. 2 (item 1) |
as amended by |
|
|
|
|
19, 2008 |
26 May 2008 |
Schedule 3 (item 70): Royal Assent |
-- |
|
as amended by |
|
|
|
|
8, 2010 |
1 Mar 2010 |
Sch 2 (item 20): 26 May 2008 (s 2(1) item 21) |
-- |
|
41, 2018 |
22 May 2018 |
Sch 5 (item 1): 19 June 2018 (s 2(1) item 4) |
-- |
|
Film Licensed Investment Company (Consequential Provisions) Act 2005 |
58, 2005 |
26 June 2005 |
Schedule 1: 27 June 2005 (see s. 2(1)) |
Sch. 1 (item 17) |
Tax Laws Amendment (2005 Measures No. 3) Act 2005 |
63, 2005 |
26 June 2005 |
Schedule 1 (items 5-23): Royal Assent |
Sch. 1 (item 23) |
New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 |
64, 2005 |
26 June 2005 |
Schedule 2: 27 June 2005 |
Sch. 2 (item 11(2)), Sch. 3 (items 11, 39) and Sch. 4 (items 40, 41) |
66, 2005 |
26 June 2005 |
Schedules 1 and 2: 1 July 2005 |
Sch. 2 (item 3) |
|
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005 |
75, 2005 |
29 June 2005 |
29 June 2005 |
Sch. 1 (item 31) |
Tax Laws Amendment (2005 Measures No. 1) Act 2005 |
77, 2005 |
29 June 2005 |
29 June 2005 |
Sch. 2 (item 3) and Sch. 4 (item 5) |
Tax Laws Amendment (2005 Measures No. 2) Act 2005 |
78, 2005 |
29 June 2005 |
29 June 2005 |
Sch. 1 (item 3) and Sch. 3 (items 5, 12) |
81, 2005 |
29 June 2005 |
Schedule 7 (items 2, 3): 1 July 2005 |
Sch. 7 (item 3) |
|
as amended by |
|
|
|
|
26, 2008 |
23 June 2008 |
Schedule 1 (items 117-121): Royal Assent |
-- |
|
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 |
147, 2005 |
14 Dec 2005 |
Schedule 1 (items 4-168, 169(2), 170-176), Schedule 2 (items 1, 12-24, 26-28), Schedule 3, Schedule 4 (items 4-12), Schedule 5 (items 13, 14, 20), Schedule 6 (items 1, 2, 10(1)) and Schedule 7 (items 14-16, 20): Royal Assent |
Sch. 1 (items 169(2), 170-176), Sch. 2 (items 26-28), Sch. 3 (item 5), Sch. 4 (item 12), Sch. 5 (item 20), Sch. 6 (item 10(1)) and Sch. 7 (item 20) |
Tax Laws Amendment (2005 Measures No. 4) Act 2005 |
160, 2005 |
19 Dec 2005 |
Schedule 1 (items 1-10, 14(1)) and Schedule 2 (items 1-12): Royal Assent |
Sch. 1 (item 14(1)) and Sch. 2 (item 12) |
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005 |
161, 2005 |
19 Dec 2005 |
Schedule 1 (item 26) and Schedule 2 (items 6-14, 32): Royal Assent |
Sch. 2 (item 32) |
Tax Laws Amendment (2005 Measures No. 5) Act 2005 |
162, 2005 |
19 Dec 2005 |
Schedule 2 (items 1-13), Schedule 3 (items 1-3, 16-19, 33) and Schedule 6 (items 28-32): Royal Assent |
Sch. 2 (item 13), Sch. 3 (item 33) and Sch. 6 (items 13, 25) |
Tax Laws Amendment (2005 Measures No. 6) Act 2006 |
13, 2006 |
29 Mar 2006 |
29 Mar 2006 |
Sch. 1 (item 2), Sch. 2 (item 4) and Sch. 3 (item 3) |
Offshore Petroleum (Repeals and Consequential Amendments) Act 2006 |
17, 2006 |
29 Mar 2006 |
Sch 2 (items 41, 42): 1 July 2008 (s 2(1) item 2) |
Sch 2 (item 42) |
Tax Laws Amendment (2006 Measures No. 1) Act 2006 |
32, 2006 |
6 Apr 2006 |
6 Apr 2006 |
Sch. 1 (item 40(1)-(7), (9)), Sch. 2 (item 51) and Sch. 3 (item 17) |
as amended by |
|
|
|
|
8, 2010 |
1 Mar 2010 |
Sch 2 (item 23): 6 Apr 2006 (s 2(1) item 23) |
-- |
|
Social Security and Veterans' Entitlements Legislation Amendment (One-off Payments to Increase Assistance for Older Australians and Carers and Other Measures) Act 2006 |
41, 2006 |
22 May 2006 |
22 May 2006 |
-- |
Family Law Amendment (Shared Parental Responsibility) Act 2006 |
46, 2006 |
22 May 2006 |
Schedule 4 (items 113A, 113B, 129, 138A): 1 July 2006 |
Sch. 4 (items 129, 138A) |
Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006 |
55, 2006 |
19 June 2006 |
Schedules 1, 3 and 4: 1 July 2006 |
-- |
Tax Laws Amendment (2006 Measures No. 2) Act 2006 |
58, 2006 |
22 June 2006 |
s. 4, Schedules 1, 2, Schedule 3 (items 1-3, 7), Schedule 4, Schedule 5 (items 1-3) and Schedule 7 (items 51-113, 213-216, 257-263): Royal Assent |
s. 4, Sch. 1 (item 3), Sch. 3 (item 7), Sch. 4 (item 6), Sch. 5 (item 3) and Sch. 7 (items 55, 69, 92) |
as amended by |
|
|
|
|
Tax Laws Amendment (2009 Measures No. 6) Act 2010 |
19, 2010 |
24 Mar 2010 |
Sch 3 (item 3): 22 June 2006 (s 2(1) item 6) |
Sch. 3 (item 12) |
Electoral and Referendum Amendment (Electoral Integrity and Other Measures) Act 2006 |
65, 2006 |
22 June 2006 |
Schedule 4 (items 1-10, 12): Royal Assent |
Sch. 4 (item 12) |
Fuel Tax (Consequential and Transitional Provisions) Act 2006 |
73, 2006 |
26 June 2006 |
Schedule 5 (items 5-38, 156-159): 1 July 2006 (see s. 2(1)) |
-- |
Tax Laws Amendment (2006 Measures No. 3) Act 2006 |
80, 2006 |
30 June 2006 |
Schedule 1 (items 2-4), Schedule 2, Schedule 4 (items 1, 5-9, 14, 20, 23-30), Schedule 5, Schedule 6 (items 3-7) and Schedule 11 (items 1, 2, 4-24): Royal
Assent |
Sch. 1 (item 4), Sch. 2, Sch. 3 (item 5), Sch. 4 (items 14, 30), Sch. 5 (item 2) and Sch. 11 (items 23, 24) |
as amended by |
|
|
|
|
Tax Laws Amendment (2011 Measures No. 9) Act 2012 |
12, 2012 |
21 Mar 2012 |
Sch 6 (items 8, 9): 30 June 2006 (s 2(1) item 8) |
-- |
82, 2006 |
30 June 2006 |
Schedule 4 (items 6-9): 1 Dec 2006 |
-- |
|
100, 2006 |
14 Sept 2006 |
14 Sept 2006 |
Sch. 1 (item 11) |
|
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 |
101, 2006 |
14 Sept 2006 |
Schedules 3 and 4: 1 Jan 2008 |
Sch. 6 (items 1, 4-11) |
as amended by |
|
|
|
|
Tax Laws Amendment (2006 Measures No. 7) Act 2007 |
55, 2007 |
12 Apr 2007 |
Schedule 4 (item 5): Royal Assent |
-- |
Tax Laws Amendment (2007 Measures No. 2) Act 2007 |
78, 2007 |
21 June 2007 |
Schedule 5 (item 9): Royal Assent |
-- |
Tax Laws Amendment (2009 Measures No. 2) Act 2009 |
42, 2009 |
23 June 2009 |
Sch 5 (items 13, 14): 1 Jan 2008 (s 2(1) item 11) |
-- |
8, 2010 |
1 Mar 2010 |
Sch 2 (item 29): 14 Sept 2006 (s 2(1) item 25) |
-- |
|
Tax Laws Amendment (2011 Measures No. 2) Act 2011 |
41, 2011 |
27 June 2011 |
Sch 5 (items 55, 56): 1 Jan 2008 (s 2(1) item 16) |
Sch 5 (item 56) |
Australian Participants in British Nuclear Tests (Treatment) (Consequential Amendments and Transitional Provisions) Act 2006 |
136, 2006 |
30 Nov 2006 |
Schedules 1 and 2: 1 Dec 2006 (see s. 2(1)) |
Sch. 2 (items 1-3) |
Tax Laws Amendment (2006 Measures No. 4) Act 2006 |
168, 2006 |
12 Dec 2006 |
Schedule 3 (items 3-5): 13 Dec 2005 |
s. 4, Sch. 1 (items 10, 11), Sch. 3 (item 2) and Sch. 4 (item 112) |
as amended by |
|
|
|
|
8, 2010 |
1 Mar 2010 |
Sch 2 (item 24): 1 Mar 2010 (s 2(1) item 24) |
-- |
|
Tax Laws Amendment (2006 Measures No. 6) Act 2007 |
4, 2007 |
19 Feb 2007 |
Schedule 1 and Schedule 2 (items 11-16, 26): Royal Assent |
-- |
9, 2007 |
15 Mar 2007 |
Schedule 1 (items 1, 2, 5-17, 24(1)), Schedule 2 (items 1, 2), Schedule 3, Schedule 5 (items 6-8, 36(1)) and Schedule 10: Royal Assent |
Sch. 1 (items 2, 24(1)), Sch. 2 (item 2), Sch. 5 (items 8, 36(1)) and Sch. 10 (item 96) |
|
Superannuation Legislation Amendment (Simplification) Act 2007 |
15, 2007 |
15 Mar 2007 |
s 4, Sch 1 (items 150-236, 240, 242-260, 406(1)-(3)), Sch 3 (items 8-44, 66) and Sch 4 (items 1-8): 15 Mar 2007 (s 2(1) items 1, 2, 6, 8, 9) |
s 4, Sch 1 (item 406(1)-(3)), Sch 2 (item 12) and Sch 3 (item 66) |
as amended by |
|
|
|
|
Tax Laws Amendment (2007 Measures No. 4) Act 2007 |
143, 2007 |
24 Sept 2007 |
Sch 5 (item 28): 24 Sept 2007 (s 2(1) item 5) |
-- |
Tax Laws Amendment (2009 Measures No. 6) Act 2010 |
19, 2010 |
24 Mar 2010 |
Sch 3 (item 9): 15 Mar 2007 (s 2(1) item 8) |
Sch 3 (item 12) |
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 |
126, 2015 |
10 Sept 2015 |
Sch 1 (item 589): 5 Mar 2016 (s 2(1) item 2) |
-- |
Private Health Insurance (Transitional Provisions and Consequential Amendments) Act 2007 |
32, 2007 |
30 Mar 2007 |
Schedule 2 (item 52): 1 Apr 2007 (see s. 2(1)) |
Sch. 3 (item 9A) |
Tax Laws Amendment (2006 Measures No. 7) Act 2007 |
55, 2007 |
12 Apr 2007 |
12 Apr 2007 |
Sch. 1 (item 68(1)), Sch. 5 (item 2) and Sch. 7 (item 5) |
Tax Laws Amendment (2007 Measures No. 1) Act 2007 |
56, 2007 |
12 Apr 2007 |
12 Apr 2007 |
Sch. 3 (item 39) |
Social Security and Veterans' Affairs Legislation Amendment (One-off Payments and Other 2007 Budget Measures) Act 2007 |
66, 2007 |
11 May 2007 |
Schedule 1 (items 17-26) and Schedule 3 (items 13-16): Royal Assent |
-- |
Tax Laws Amendment (2007 Measures No. 2) Act 2007 |
78, 2007 |
21 June 2007 |
Schedule 7 (items 2-14): 1 July 2005 |
s. 4, Sch. 1 (item 7), Sch. 2 (item 18), Sch. 4 (item 10), Sch. 6 (item 10), Sch. 7 (items 15, 16) and Sch. 8 (items 85, 205) |
Tax Laws Amendment (2007 Measures No. 3) Act 2007 |
79, 2007 |
21 June 2007 |
Schedule 1 (items 28, 29, 39-42, 43(1), (6)), Schedules 3, 4, Schedule 6 (items 3-8), Schedule 9 (items 14-26, 30, 34) and Schedule 10 (items 10-13, 32): Royal
Assent |
Sch. 1 (item 43(1), (6)), Sch. 3 (items 3, 4), Sch. 4 (items 4, 5), Sch. 6 (item 8), Sch. 8 (item 26(1)-(3)), Sch. 9 (items 30, 34) and Sch. 10 (item 32) |
80, 2007 |
21 June 2007 |
21 June 2007 |
Sch. 1 (item 8), Sch. 2 (item 67(2), (3)), Sch. 3 (item 176), Sch. 4 (item 31(1)), Sch. 7 (item 2) and Sch. 8 (item 9) |
|
as amended by |
|
|
|
|
8, 2010 |
1 Mar 2010 |
Sch 2 (items 30, 31): 21 June 2007 (s 2(1) items 26, 27) |
-- |
|
82, 2007 |
21 June 2007 |
Schedule 6 (items 39, 40): 1 July 2007 |
-- |
|
Veterans' Affairs Legislation Amendment (2007 Measures No. 1) Act 2007 |
89, 2007 |
21 June 2007 |
Schedule 5: 1 July 2007 |
-- |
113, 2007 |
28 June 2007 |
Schedule 1 (items 20-22): 1 July 2007 |
-- |
|
Social Security Amendment (Apprenticeship Wage Top-Up for Australian Apprentices) Act 2007 |
114, 2007 |
28 June 2007 |
Schedule 1: 1 July 2007 |
Sch. 1 (item 3) |
Financial Sector Legislation Amendment (Restructures) Act 2007 |
117, 2007 |
28 June 2007 |
28 June 2007 |
Sch. 2 (item 4) and Sch. 3 (item 24) |
Tax Laws Amendment (2007 Measures No. 4) Act 2007 |
143, 2007 |
24 Sept 2007 |
Schedule 1 (items 1, 4, 128-194, 222, 223, 225, 226), Schedule 2, Schedule 5 (items 1-16, 48(1)-(3)), Schedule 6 and Schedule 7 (items 18-68): Royal Assent |
Sch. 1 (items 222, 223, 225, 226), Sch. 2 (item 6), Sch. 5 (item 48(1)-(3)) and Sch. 7 (items 22, 38) |
147, 2007 |
24 Sept 2007 |
Schedule 2 (items 5-9): 25 Sept 2007 |
Sch. 2 (item 9) |
|
Financial Sector Legislation Amendment (Simplifying Regulation and Review) Act 2007 |
154, 2007 |
24 Sept 2007 |
Schedule 1 (items 173-176): 1 Jan 2008 |
Sch. 1 (item 296) |
Higher Education Endowment Fund (Consequential Amendments) Act 2007 |
161, 2007 |
24 Sept 2007 |
Schedule 1: 25 Sept 2007 (see s. 2(1)) |
-- |
Tax Laws Amendment (2007 Measures No. 5) Act 2007 |
164, 2007 |
25 Sept 2007 |
s. 4, Schedule 1 (items 1-24, 36-67, 71), Schedules 2-6, Schedule 7 (items 1-3, 5-12, 14), Schedule 8 (items 6-13), Schedule 9 and Schedule 10 (items 1,
7-25, 91, 92): Royal Assent |
s. 4, Sch. 1 (item 71), Sch. 2 (item 2), Sch. 3 (item 11), Sch. 4 (item 7), Sch. 5 (item 3), Sch. 6 (item 68), Sch 7 (item 14), Sch. 8 (item 13), Sch. 9 (item 3) and Sch. 10 (items 91, 92) |
as amended by |
|
|
|
|
Tax Laws Amendment (2009 Measures No. 4) Act 2009 |
88, 2009 |
18 Sept 2009 |
Schedule 5 (item 343): Royal Assent |
-- |
182, 2007 |
28 Sept 2007 |
Schedule 1: 1 Oct 2007 |
-- |
|
183, 2007 |
28 Sept 2007 |
1 Jan 2008 |
-- |
|
Social Security Legislation Amendment (2007 Budget Measures for Students) Act 2007 |
184, 2007 |
28 Sept 2007 |
Schedule 3: 1 Jan 2008 |
Sch. 3 (item 10) |
Workplace Relations Amendment (Transition to Forward with Fairness) Act 2008 |
8, 2008 |
20 Mar 2008 |
Sch 1 (item 271): 28 Mar 2008 (s 2(1) item 2) |
-- |
Screen Australia and the National Film and Sound Archive (Consequential and Transitional Provisions) Act 2008 |
13, 2008 |
20 Mar 2008 |
Sch 1 (items 3, 4): 1 July 2008 (s 2(1) item 2) |
-- |
19, 2008 |
26 May 2008 |
Schedule 1 (items 17-25) and Schedule 3 (items 14-32): Royal Assent |
-- |
|
Tax Laws Amendment (Election Commitments No. 1) Act 2008 |
32, 2008 |
23 June 2008 |
23 June 2008 |
Sch. 1 (item 58) and Sch. 2 (item 3) |
Tax Laws Amendment (2008 Measures No. 2) Act 2008 |
38, 2008 |
24 June 2008 |
Schedule 1, Schedules 3-6, Schedule 7 (items 1-3, 5), Schedule 8 (items 1-11), Schedule 9 (items 2-4), Schedule 10, Schedule 12 and Schedule 13:
24 June 2008 |
Sch. 1 (item 19), Sch. 3 (item 3), Sch. 4 (item 5), Sch. 5 (item 4), Sch. 7 (item 5), Sch. 8 (items 11, 21), Sch. 9 (item 4), Sch. 10 (item 5), Sch. 12 (item 2) and Sch. 13 (item 3) |
First Home Saver Accounts (Consequential Amendments) Act 2008 |
45, 2008 |
25 June 2008 |
26 June 2008 |
-- |
Veterans' Entitlements Legislation Amendment (2007 Election Commitments) Act 2008 |
48, 2008 |
25 June 2008 |
Schedule 3 (items 1, 2, 16(1)): 1 July 2008 |
Sch. 3 (item 16(1)) |
59, 2008 |
30 June 2008 |
30 June 2008 |
Sch. 1 (items 9, 15) and Sch. 2 (item 2) |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2008 Measures No. 6) Act 2009 |
14, 2009 |
26 Mar 2009 |
Schedule 4 (item 51): Royal Assent |
-- |
Social Security and Other Legislation Amendment (Employment Entry Payment) Act 2008 |
64, 2008 |
30 June 2008 |
1 July 2008 |
Sch. 1 (item 11(1)) |
Tax Laws Amendment (2008 Measures No. 3) Act 2008 |
91, 2008 |
20 Sept 2008 |
Schedule 1: Royal Assent |
Sch. 1 (item 9) |
First Home Saver Accounts (Further Provisions) Amendment Act 2008 |
92, 2008 |
30 Sept 2008 |
Schedule 1 (items 10-22, 26): 1 Oct 2008 |
Sch. 1 (item 26) |
Tax Laws Amendment (2008 Measures No. 4) Act 2008 |
97, 2008 |
3 Oct 2008 |
Sch 1 (items 3-12) and Sch 3 (items 44-173, 189): 3 Oct 2008 (s 2(1) items 2, 3-5) |
Sch 1 (item 12) and Sch 3 (items 147, 155) |
Family Law Amendment (De Facto Financial Matters and Other Measures) Act 2008 |
115, 2008 |
21 Nov 2008 |
Sch 2 (items 34-41): 1 Mar 2009 (s 2(1) item 5) |
-- |
123, 2008 |
25 Nov 2008 |
Schedule 3 (items 1, 2): 26 Nov 2008 |
Sch. 3 (item 2) |
|
National Rental Affordability Scheme (Consequential Amendments) Act 2008 |
130, 2008 |
28 Nov 2008 |
1 July 2008 |
Sch. 1 (item 14) |
Social Security and Other Legislation Amendment (Economic Security Strategy) Act 2008 |
131, 2008 |
1 Dec 2008 |
Schedule 5 (items 3-12): Royal Assent |
-- |
141, 2008 |
9 Dec 2008 |
Schedule 1 (items 2-5, 10): Royal Assent |
Sch. 1 (item 10) |
|
Same-Sex Relationships (Equal Treatment in Commonwealth Laws--General Law Reform) Act 2008 |
144, 2008 |
9 Dec 2008 |
Schedule 14 (items 59-96): 10 Dec 2008 |
Sch. 14 (item 96) |
Tax Laws Amendment (2008 Measures No. 5) Act 2008 |
145, 2008 |
9 Dec 2008 |
Schedule 2: Royal Assent |
Sch. 2 (item 9) |
Temporary Residents' Superannuation Legislation Amendment Act 2008 |
151, 2008 |
11 Dec 2008 |
Sch 1 (items 27-37): 18 Dec 2008 (s 2(1) item 2) |
-- |
Nation-building Funds (Consequential Amendments) Act 2008 |
155, 2008 |
18 Dec 2008 |
Schedule 2 (items 45-47) and Schedule 3 (item 8): 1 Jan 2009 (see s. 2(1)) |
Sch. 3 (item 8) |
4, 2009 |
18 Feb 2009 |
Schedule 4 and Schedule 5 (items 6-14): Royal Assent |
Sch. 4 |
|
Tax Bonus for Working Australians (Consequential Amendments) Act (No. 2) 2009 |
6, 2009 |
18 Feb 2009 |
Schedule 1 (items 2, 3): 18 Feb 2009 (see s. 2(1)) |
-- |
Tax Laws Amendment (2008 Measures No. 6) Act 2009 |
14, 2009 |
26 Mar 2009 |
Schedule 1, Schedule 4 (items 11-34, 52) and Schedule 5 (items 7-13): Royal Assent |
Sch. 1 (item 6), Sch. 4 (items 17, 25) and Sch. 5 (item 14) |
as amended by |
|
|
|
|
Tax Laws Amendment (2009 Measures No. 2) Act 2009 |
42, 2009 |
23 June 2009 |
Sch 2 (item 40): 26 Mar 2009 (s 2(1) item 5) |
-- |
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 |
15, 2009 |
26 Mar 2009 |
Sch 1 (items 1-30, 52-97, 102-105): 26 Mar 2009 (s 2(1) item 2) |
Sch. 1 (items 102, 103, 104(1)-(4), (6), (8)-(13), (16)-(19), 105(2), 114) |
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 4) Act 2010 |
136, 2010 |
7 Dec 2010 |
Sch 3 (items 133, 134): 26 Mar 2009 (s 2(1) item 8) |
-- |
Tax Laws Amendment (2011 Measures No. 7) Act 2011 |
147, 2011 |
29 Nov 2011 |
Schedule 4: 30 Nov 2011 |
Sch. 4 (item 4) |
Tax Laws Amendment (2012 Measures No. 2) Act 2012 |
99, 2012 |
29 June 2012 |
Sch 2 (item 5): 26 Mar 2009 (s 2(1) item 6) |
-- |
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 |
85, 2013 |
28 June 2013 |
Sch 8 (items 49-54): 26 Mar 2009 (s 2(1) item 11) |
-- |
Social Security Amendment (Liquid Assets Waiting Period) Act 2009 |
25, 2009 |
26 Mar 2009 |
Sch 1 (items 8-10): 18 Feb 2009 (s 2(1) item 3) |
-- |
Tax Laws Amendment (2009 Measures No. 1) Act 2009 |
27, 2009 |
26 Mar 2009 |
Schedule 2 (items 43-52) and Schedule 3 (items 6-10, 44-47, 102(1)): 27 Mar 2009 |
Sch. 3 (item 102(1)) |
Tax Laws Amendment (Small Business and General Business Tax Break) Act 2009 |
31, 2009 |
22 May 2009 |
22 May 2009 |
-- |
Social Security and Family Assistance Legislation Amendment (2009 Budget Measures) Act 2009 |
35, 2009 |
27 May 2009 |
Schedule 1 (items 13-15): Royal Assent |
-- |
Tax Laws Amendment (2009 Measures No. 2) Act 2009 |
42, 2009 |
23 June 2009 |
Schedule 1 (items 17-26), Schedule 2 (items 2-16, 19-39, 41-48), Schedule 4 (items 2-12), Schedule 5 (items 1-12, 15) and Schedule 8
(items 1, 2, 5): Royal Assent |
Sch. 1 (item 22), Sch. 2 (items 41-48), Sch. 3 (item 2), Sch. 5 (item 15) and Sch. 8 (item 5) |
as amended by |
|
|
|
|
Tax Laws Amendment (2011 Measures No. 1) Act 2011 |
31, 2011 |
25 May 2011 |
Schedule 2 (item 3): Royal Assent |
-- |
Tax Laws Amendment (2012 Measures No. 6) Act 2013 |
84, 2013 |
28 June 2013 |
Schedule 8 (item 38): Royal Assent |
-- |
Tax Laws Amendment (2009 Measures No. 3) Act 2009 |
47, 2009 |
24 June 2009 |
Schedule 2 (item 1) and Schedule 4: Royal Assent |
Sch. 4 (item 7) |
Family Assistance Legislation Amendment (Child Care) Act 2009 |
50, 2009 |
24 June 2009 |
Schedule 1 (items 15, 40, 41): Royal Assent |
-- |
Social Security and Other Legislation Amendment (Australian Apprentices) Act 2009 |
52, 2009 |
24 June 2009 |
Schedule 1 (items 1-3): 1 July 2009 |
Sch. 1 (item 3) |
Fair Work (State Referral and Consequential and Other Amendments) Act 2009 |
54, 2009 |
25 June 2009 |
Sch 18 (items 6-9): 1 July 2009 (s 2(1) item 41) |
-- |
60, 2009 |
29 June 2009 |
Schedule 4 (items 35-40): 20 Sept 2009 |
-- |
|
Tax Laws Amendment (2009 Budget Measures No. 1) Act 2009 |
62, 2009 |
29 June 2009 |
Schedule 3 (items 1-10): Royal Assent |
-- |
Financial Sector Legislation Amendment (Enhancing Supervision and Enforcement) Act 2009 |
75, 2009 |
27 Aug 2009 |
Schedule 1 (item 208): 27 Feb 2010 |
-- |
Veterans' Affairs Legislation Amendment (Budget Measures) Act 2009 |
80, 2009 |
10 Sept 2009 |
Schedule 1 (items 13, 14): 11 Sept 2009 |
-- |
Veterans' Affairs and Other Legislation Amendment (Pension Reform) Act 2009 |
81, 2009 |
10 Sept 2009 |
Schedule 4 (items 54-67, 209(3), 210(3), 211(3), 212(2), 214(4), 215(1)): 20 Sept 2009 |
Sch. 4 (items 209(3), 210(3), 211(3), 212(2), 214(4), 215(1)) |
Tax Laws Amendment (2009 Measures No. 4) Act 2009 |
88, 2009 |
18 Sept 2009 |
s. 4, Schedule 3 (items 1, 5-23), Schedule 4 (items 2-5) and Schedule 5 (items 113-204, 237, 238, 258, 282, 319-341, 344): 18 Sept 2009 |
s. 4, Sch. 2 (items 25-27, 30, 31), Sch. 3 (item 23), Sch. 4 (item 5) and Sch. 5 (items 282, 336, 338, 344) |
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 1) Act 2010 |
56, 2010 |
3 June 2010 |
Sch 6 (items 112, 113): 18 Sept 2009 (s 2(1) items 21, 22) |
-- |
Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 |
114, 2009 |
16 Nov 2009 |
Sch 1 (items 8-12) and Sch 2: 1 Mar 2010 (s 2(1) items 2, 4) |
Sch 2 |
Tax Laws Amendment (2009 Measures No. 5) Act 2009 |
118, 2009 |
4 Dec 2009 |
Sch 3 and Sch 6 (item 5): 4 Dec 2009 (s 2(1) items 7, 11) |
Sch 3 (item 3) and Sch 4 (item 3) |
as amended by |
|
|
|
|
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 |
169, 2012 |
3 Dec 2012 |
Sch 2 (item 24): 3 Dec 2012 (s 2(1) item 3) |
-- |
Tax Laws Amendment (Resale Royalty Right for Visual Artists) Act 2009 |
126, 2009 |
9 Dec 2009 |
Schedule 1 (items 1-17, 20): 9 June 2010 (see s. 2(1)) |
Sch. 1 (items 9, 20) |
Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 |
133, 2009 |
14 Dec 2009 |
Schedule 1 (items 1, 21-76, 86, 87): 14 Dec 2009 |
Sch. 1 (items 86, 87), Sch. 2 (item 15) and Sch. 3 (items 44, 45) |
as amended by |
|
|
|
|
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 |
110, 2014 |
16 Oct 2014 |
Sch 5 (item 146): 14 Dec 2009 (s.2(1) item 11) |
-- |
8, 2010 |
1 Mar 2010 |
Sch 1 (item 33) and Sch 5 (item 137(a)): 1 Mar 2010 (s 2(1) items 4, 38) |
-- |
|
13, 2010 |
11 Mar 2010 |
Schedule 1 (items 1, 2): Royal Assent |
Sch. 1 (item 2) |
|
Tax Laws Amendment (Political Contributions and Gifts) Act 2010 |
16, 2010 |
15 Mar 2010 |
15 Mar 2010 |
Sch. 1 (item 21) |
Tax Laws Amendment (2009 Measures No. 6) Act 2010 |
19, 2010 |
24 Mar 2010 |
Sch 1 (items 1-13, 16-20), Sch 3 (items 11, 12), Sch 4 (items 3-6) and Sch 5 (item 6): 24 Mar 2010 (s 2(1) items 2, 9, 11, 14) |
Sch 1 (items 3, 11-13), Sch 2 (items 11, 22-26), Sch 3 (items 11, 12), Sch 4 (item 6) and Sch 5 (item 6) |
as amended by |
|
|
|
|
117, 2010 |
16 Nov 2010 |
Schedule 4 (item 18): 17 Nov 2010 |
-- |
|
46, 2011 |
27 June 2011 |
Schedule 2 (items 1112, 1113) and Schedule 3 (items 10, 11): 27 Dec 2011 |
Sch. 3 (items 10, 11) |
|
Tax Laws Amendment (2011 Measures No. 7) Act 2011 |
147, 2011 |
29 Nov 2011 |
Schedule 6 (items 2-6): Royal Assent |
Sch. 6 (item 6) |
Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 |
158, 2012 |
28 Nov 2012 |
Schedule 1 (items 3, 4): Royal Assent |
-- |
Treasury Laws Amendment (2018 Measures No. 1) Act 2018 |
23, 2018 |
29 Mar 2018 |
Sch 2 (items 4-6): 1 Apr 2018 (s 2(1) item 10) |
Sch 2 (item 6) |
Treasury Laws Amendment (2020 Measures No. 1) Act 2020 |
49, 2020 |
25 May 2020 |
Sch 2 (items 3-7): 1 July 2020 (s 2(1) item 1) |
Sch 2 (item 7) |
Tax Laws Amendment (2009 GST Administration Measures) Act 2010 |
20, 2010 |
24 Mar 2010 |
Schedule 1 (items 14, 19): Royal Assent |
Sch. 1 (item 19) |
Tax Laws Amendment (2010 Measures No. 1) Act 2010 |
56, 2010 |
3 June 2010 |
s. 4, Schedule 3 (items 2-7, 10(1)-(4)), Schedule 4, Schedule 5 (items 1-3, 3A, 3B, 4-53, 55-72, 78-110, 112-129, 131-136, 141-146, 146A, 147, 148, 148A, 149, 150, 150A-150F, 151-188,
193-220) and Schedule 6 (items 1-11, 19-26, 56, 57, 115, 127-155): 3 June 2010 |
s. 4, Sch. 2 (item 4), Sch. 3 (item 10(1)-(4)), Sch. 4 (item 9), Sch. 5 (items 7, 8, 17, 35, 37, 38, 55, 57, 78, 87, 89, 113, 117, 119, 126, 131, 134, 136, 152, 154, 193, 197, 202, 220) and Sch. 6 (items 6, 8, 20, 23, 26, 130, 132, 134, 146, 149) |
as amended by |
|
|
|
|
Tax Laws Amendment (2010 Measures No. 4) Act 2010 |
136, 2010 |
7 Dec 2010 |
Sch 3 (item 132): 3 June 2010 (s 2(1) item 7) |
-- |
Tax Laws Amendment (2011 Measures No. 2) Act 2011 |
41, 2011 |
27 June 2011 |
Sch 5 (items 368-371): 3 June 2010 (s 2(1) items 18-21) |
-- |
Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 |
74, 2010 |
28 June 2010 |
Schedule 2 (items 7-12): 1 July 2010 |
-- |
Tax Laws Amendment (2010 Measures No. 2) Act 2010 |
75, 2010 |
28 June 2010 |
Sch 1 (items 34, 35) and Sch 6 (items 7-10): 29 June 2010 (s 2(1) items 2, 9) |
Sch. 1 (item 35), Sch. 3 (item 4) and Sch. 4 (item 5) |
as amended by |
|
|
|
|
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 |
169, 2012 |
3 Dec 2012 |
Schedule 2 (item 41): 3 Dec 2012 (see s. 2(1)) |
-- |
79, 2010 |
29 June 2010 |
Sch 1 (items 3-5, 27-32), Sch 2 (items 2-8, 17-45), Sch 3 (items 2-59), Sch 4 (items 2-6, 38-46, 51) and Sch 5 (items 2, 6-13): 1 July 2010 (s 2(1) items 2-4) |
Sch 4 (item 51) and Sch 5 (item 13) |
|
Tax Laws Amendment (2010 Measures No. 3) Act 2010 |
90, 2010 |
29 June 2010 |
Sch 2, Sch 4 (items 5-8) and Sch 5 (items 1-3, 6-8): 29 June 2010 (s 2(1) item 3) |
Sch 2 (item 9), Sch 4 (item 8) and Sch 5 (items 6-8) |
as amended by |
|
|
|
|
Tax Laws Amendment (2011 Measures No. 9) Act 2012 |
12, 2012 |
21 Mar 2012 |
Sch 6 (item 190): 21 Mar 2012 (s 2(1) item 31) |
-- |
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 |
53, 2016 |
5 May 2016 |
Sch 6 (item 69) and Sch 8 (item 1): 5 May 2016 (s 2(1) items 2, 4) |
Sch 8 (item 1) |
as amended by |
|
|
|
|
Treasury Laws Amendment (2018 Measures No. 5) Act 2019 |
15, 2019 |
12 Mar 2019 |
Sch 1 (items 43-46): 1 Apr 2019 (s 2(1) item 2) |
Sch 1 (item 46) |
Social Security and Other Legislation Amendment (Welfare Reform and Reinstatement of Racial Discrimination Act) Act 2010 |
93, 2010 |
29 June 2010 |
Schedule 2 (items 54-57): 1 July 2010 |
-- |
105, 2010 |
14 July 2010 |
Schedule 1 (item 53) and Schedule 2 (items 1, 2): 1 Oct 2010 (see s. 2(1)) |
Sch. 2 (items 1, 2) |
|
Tax Laws Amendment (Foreign Source Income Deferral) Act (No. 1) 2010 |
114, 2010 |
14 July 2010 |
Schedule 1 (items 40-86, 93(1), 95): Royal Assent |
Sch. 1 (items 93(1), 95) |
117, 2010 |
16 Nov 2010 |
Sch 1 (items 15-20, 21(2)) and Sch 4 (items 1-17, 19-24, 26-29, 31, 32): 17 Nov 2010 (s 2(1) items 2, 6) |
Sch. 1 (item 21(2)) and Sch. 4 (items 31, 32) |
|
Tax Laws Amendment (2010 Measures No. 4) Act 2010 |
136, 2010 |
7 Dec 2010 |
s. 4, Schedule 2, Schedule 3 (items 95, 135-149), Schedule 4, Schedule 6 (items 2-4, 6, 7) and Schedule 7 (items 1, 2, 4): Royal Assent |
s. 4, Sch. 2 (items 9-12), Sch. 3 (items 135, 149), Sch. 4 (item 5) and Sch. 7 (item 4) |
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010 |
145, 2010 |
16 Dec 2010 |
Schedule 2 (items 34-51) and Schedule 3 (items 7-15): 17 Dec 2010 |
-- |
Tax Laws Amendment (Temporary Flood and Cyclone Reconstruction Levy) Act 2011 |
16, 2011 |
12 Apr 2011 |
Sch 1 (items 1, 2): 12 Apr 2011 (s 2(1) item 2) |
-- |
Tax Laws Amendment (2011 Measures No. 1) Act 2011 |
31, 2011 |
25 May 2011 |
Schedule 1 (items 1, 2) and Schedule 2 (items 1, 2): 25 May 2011 (s 2(1) items 2, 4) |
Sch. 3 (item 36) |
as amended by |
|
|
|
|
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 |
85, 2013 |
28 June 2013 |
Schedule 2 (item 4): Royal Assent |
-- |
32, 2011 |
25 May 2011 |
Schedule 4 (item 285): 1 July 2011 |
-- |
|
Tax Laws Amendment (2011 Measures No. 2) Act 2011 |
41, 2011 |
27 June 2011 |
Schedule 1 (items 1-3): 1 Jan 2011 |
Sch. 5 (items 29, 50, 56, 90, 105, 153, 167) |
as amended by |
|
|
|
|
Tax Laws Amendment (2013 Measures No. 2) Act 2013 |
124, 2013 |
29 June 2013 |
Schedule 10 (item 12): Royal Assent |
-- |
Tax Laws Amendment (2011 Measures No. 4) Act 2011 |
43, 2011 |
27 June 2011 |
s. 4, Schedule 2 (items 4-6) and Schedule 3 (items 1-9): Royal Assent |
s. 4, Sch. 2 (item 6) and Sch. 3 (items 4, 7, 8) |
46, 2011 |
27 June 2011 |
Schedule 2 (items 693-697) and Schedule 3 (items 10, 11): 27 Dec 2011 |
Sch. 3 (items 10, 11) |
|
50, 2011 |
27 June 2011 |
Schedule 4 (items 1-3): 27 June 2011 (s 2(1) item 11) |
Sch. 4 (item 3) |
|
Tax Laws Amendment (2010 Measures No. 5) Act 2011 |
61, 2011 |
29 June 2011 |
s. 4, Schedule 1, Schedule 2 (items 1-8), Schedule 3, Schedule 4 and Schedule 7: Royal Assent |
s. 4, Sch. 1 (item 12), Sch. 3 (item 10), Sch. 4 (items 6, 7) and Sch. 7 (item 2) |
Tax Laws Amendment (2011 Measures No. 5) Act 2011 |
62, 2011 |
29 June 2011 |
Sch 1 (items 1-3, 6-12, 14), Sch 2 (items 8-27, 45-51), Sch 3 (items 1-3, 9-19) and Sch 4 (items 33, 34): 29 June 2011 (s 2(1) items 2, 3, 5, 6) |
Sch 1 (item 14), Sch 2 (item 51), Sch 3 (items 3, 7, 8, 11) and Sch 4 (item 34) |
as amended by |
|
|
|
|
Tax Laws Amendment (2012 Measures No. 6) Act 2013 |
84, 2013 |
28 June 2013 |
Sch 4: 28 June 2013 (s 2(1) item 2) |
-- |
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 |
53, 2016 |
5 May 2016 |
Sch 8 (items 4, 5): 5 May 2016 (s 2(1) item 4) |
-- |
93, 2011 |
8 Sept 2011 |
Schedule 1, Schedule 3 (items 1-4, 15-42, 54-107) and Schedule 4 (items 1-9): Royal Assent |
Sch. 4 (items 1-6) |
|
95, 2011 |
15 Sept 2011 |
Schedule 1 (items 8-10) and Schedule 3 (items 1, 2, 15(1)): 20 Sept 2011 |
Sch. 3 (item 15(1)) |
|
Tax Laws Amendment (2011 Measures No. 6) Act 2011 |
129, 2011 |
3 Nov 2011 |
Sch 1 and Sch 3 (items 3-8): 3 Nov 2011 (s 2(1) items 2, 6) |
Sch. 1 (item 3) |
132, 2011 |
18 Nov 2011 |
Sch 2 (items 4-71): 2 Apr 2012 (s 2(1) item 5) |
-- |
|
as amended by |
|
|
|
|
83, 2014 |
17 July 2014 |
Sch 3 (items 1, 2): 18 July 2014 (s 2(1) item 7) |
-- |
|
Tax Laws Amendment (2011 Measures No. 8) Act 2011 |
136, 2011 |
29 Nov 2011 |
s. 4 and Schedule 1: Royal Assent |
s. 4 and Sch. 1 (item 3) |
141, 2011 |
29 Nov 2011 |
Schedule 10 (items 2-17): 14 May 2012 |
-- |
|
as amended by |
|
|
|
|
Tax Laws Amendment (2011 Measures No. 9) Act 2012 |
12, 2012 |
21 Mar 2012 |
Sch 6 (items 144, 145): 14 May 2012 (s 2(1) items 21, 22) |
-- |
Tax Laws Amendment (2011 Measures No. 7) Act 2011 |
147, 2011 |
29 Nov 2011 |
s. 4, Schedule 1, Schedule 5 (items 1-9, 16-20), Schedule 6 (items 1, 6) and Schedule 9: Royal Assent |
s. 4, Sch. 1 (items 5, 9, 12), Sch. 5 (items 8, 16, 20), Sch. 6 (item 6), Sch. 8 (items 37, 38, 41) and Sch. 9 (item 31) |
159, 2011 |
4 Dec 2011 |
Schedule 3 (items 17-21, 24): 1 July 2012 |
Sch. 3 (item 24) |
|
Tax Laws Amendment (2011 Measures No. 9) Act 2012 |
12, 2012 |
21 Mar 2012 |
s 4, Sch 2 (items 1-23), Sch 5 and Sch 6 (items 3-6, 11-20, 25, 26, 35-67, 74-83, 94-96, 117-142, 157-178, 183, 200-203, 214-217, 235-240, 248): 21 Mar 2012 (s 2(1) items 1, 3, 5,
6, 10, 14, 18, 19, 27, 31) |
s 4, Sch 2 (items 11, 14), Sch 5 (item 5) and Sch 6 (items 96, 109, 116, 158, 161, 163, 216, 248) |
as amended by |
|
|
|
|
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 |
88, 2013 |
28 June 2013 |
Schedule 7 (item 228): Royal Assent |
-- |
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 |
110, 2014 |
16 Oct 2014 |
Sch 5 (items 148, 149): 21 Mar 2012 (s 2(1) items 13, 14) |
-- |
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 |
14, 2012 |
29 Mar 2012 |
Sch 2 (items 11-16): never commenced (s 2(1) item 4) |
-- |
as amended by |
|
|
|
|
39, 2012 |
15 Apr 2012 |
Sch 1 (items 269, 270): never commenced (s 2(1) item 5) |
-- |
|
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 |
70, 2015 |
25 June 2015 |
Sch 6 (item 41): 1 July 2012 (s 2(1) item 14) |
-- |
18, 2012 |
29 Mar 2012 |
Sch 5 (items 2-5) and Sch 6 (item 8): 1 July 2012 (s 2(1) items 11, 14) |
-- |
|
Tax Laws Amendment (Stronger, Fairer, Simpler and Other Measures) Act 2012 |
23, 2012 |
29 Mar 2012 |
Sch 1 (items 1-6, 10), Sch 2 (items 1-64, 67-75) and Sch 3: 29 Mar 2012 (s 2(1) items 2-5) |
Sch 1 (item 10), Sch 2 (items 66, 75), Sch 3 (item 7) and Sch 5 (item 4) |
26, 2012 |
4 Apr 2012 |
Schedule 1 (items 3-9, 48): 1 July 2012 |
Sch. 1 (item 48) |
|
Excise Amendment (Reducing Business Compliance Burden) Act 2012 |
36, 2012 |
15 Apr 2012 |
Schedule 1 (items 26, 27): Royal Assent |
-- |
Customs Amendment (Reducing Business Compliance Burden) Act 2012 |
37, 2012 |
15 Apr 2012 |
Sch 1 (items 11, 12): 15 Apr 2012 (s 2(1) item 3) |
-- |
39, 2012 |
15 Apr 2012 |
Sch 1 (items 18-28, 186, 187, 239): 1 July 2012 (s 2(1) item 2) |
Sch 1 (items 239, 264) |
|
49, 2012 |
26 May 2012 |
Schedule 1 (items 46, 47, 52) and Schedule 4 (items 10, 11): 1 July 2012 |
Sch. 1 (item 52) |
|
Family Assistance and Other Legislation Amendment (Schoolkids Bonus Budget Measures) Act 2012 |
50, 2012 |
26 May 2012 |
Schedule 3: 27 May 2012 |
Sch. 3 (item 12) |
57, 2012 |
21 June 2012 |
Schedules 1-3: Royal Assent |
Sch. 2 (item 9) |
|
Tax Laws Amendment (2012 Measures No. 3) Act 2012 |
58, 2012 |
21 June 2012 |
Schedule 1 (items 2-6): 21 June 2012 (see s. 2(1)) |
Sch. 4 (item 15) and Sch. 5 (item 2) |
Tax Laws Amendment (2012 Measures No. 1) Act 2012 |
71, 2012 |
27 June 2012 |
Sch 1, Sch 2 and Sch 3 (items 1, 2): 27 June 2012 (s 2(1) items 2, 3) |
Sch 1 (item 4) and Sch 2 (item 6) |
as amended by |
|
|
|
|
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 |
85, 2013 |
28 June 2013 |
Schedule 2 (item 5): Royal Assent |
-- |
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 |
75, 2012 |
27 June 2012 |
Schedule 3 and Schedule 4 (items 1-10, 20): Royal Assent |
Sch. 4 (item 20) |
Tax Laws Amendment (2012 Measures No. 2) Act 2012 |
99, 2012 |
29 June 2012 |
s 4 and Sch 3: 29 June 2012 (s 2(1) items 1, 7-10) |
s 4, Sch 1 (item 23), Sch 2 (item 6) and Sch 3 (items 49-54) |
as amended by |
|
|
|
|
Tax Laws Amendment (2012 Measures No. 4) Act 2012 |
142, 2012 |
28 Sept 2012 |
Schedule 3: Royal Assent |
-- |
Social Security Amendment (Supporting Australian Victims of Terrorism Overseas) Act 2012 |
106, 2012 |
22 July 2012 |
Schedule 1 (items 17, 18): 22 Jan 2013 (s 2(1) item 2) |
-- |
109, 2012 |
22 July 2012 |
Sch 1 (item 107): 1 Oct 2012 (s 2(1) item 2) |
-- |
|
Tax Laws Amendment (Cross-Border Transfer Pricing) Act (No. 1) 2012 |
115, 2012 |
8 Sept 2012 |
Sch 1 (items 5-11): 8 Sept 2012(s 2) |
-- |
as amended by |
|
|
|
|
126, 2012 |
13 Sept 2012 |
Sch 1 (item 16): never commenced (s 2(1) item 6) |
-- |
|
126, 2012 |
13 Sept 2012 |
Sch 1 (items 1, 2, 4-15, 17): 13 Sept 2012 (s 2(1) items 2, 3, 5, 7) |
Sch. 1 (item 17) |
|
136, 2012 |
22 Sept 2012 |
Sch 7 (items 7-9): 22 Sept 2012 (s 2(1) item 37) |
-- |
|
Superannuation Laws Amendment (Capital Gains Tax Relief and Other Efficiency Measures) Act 2012 |
158, 2012 |
28 Nov 2012 |
Sch 1 (items 1, 2, 19): 28 Nov 2012 (s 2(1) items 2, 4) |
Sch 1 (item 19) |
as amended by |
|
|
|
|
Treasury Laws Amendment (2018 Measures No. 1) Act 2018 |
23, 2018 |
29 Mar 2018 |
Sch 2 (items 3, 6): 1 Apr 2018 (s 2(1) item 10) |
Sch 2 (item 6) |
Treasury Laws Amendment (2020 Measures No. 1) Act 2020 |
49, 2020 |
25 May 2020 |
Sch 2 (items 2, 7): 1 July 2020 (s 2(1) item 1) |
Sch 2 (item 7) |
Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 |
169, 2012 |
3 Dec 2012 |
Sch 2 (items 4-23, 28-39, 187-189) and Sch 4 (items 4-7): 3 Dec 2012 (s. 2(1) items 3, 7, 12) |
Sch. 2 (items 14, 23) |
Superannuation Legislation Amendment (New Zealand Arrangement) Act 2012 |
181, 2012 |
10 Dec 2012 |
Sch 1 (items 1-8, 12): 1 July 2013 (s 2(1) item 2) |
Sch 1 (item 12) |
Tax Laws Amendment (2012 Measures No. 5) Act 2012 |
184, 2012 |
10 Dec 2012 |
Sch 1, 2 and 5: 10 Dec 2012 (s 2) |
Sch. 1 (item 2) and Sch. 2 (item 4) |
Tax Laws Amendment (Clean Building Managed Investment Trust) Act 2012 |
185, 2012 |
10 Dec 2012 |
Sch 1 (items 1, 2): 10 Dec 2012 (s 2) |
-- |
Social Security and Other Legislation Amendment (Income Support Bonus) Act 2013 |
5, 2013 |
5 Mar 2013 |
Sch 1 (items 14-20): 5 Mar 2013 (s 2) |
-- |
National Disability Insurance Scheme Legislation Amendment Act 2013 |
44, 2013 |
28 May 2013 |
Sch 3: 28 May 2013 (s 2(1) item 14) |
Sch. 3 (item 9) |
70, 2013 |
27 June 2013 |
Sch 2A (items 45-47, 67(9)): 1 Mar 2014 (s 2(1) item 9A) |
Sch. 2A (item 67(9)) |
|
82, 2013 |
28 June 2013 |
Sch 1 (item 1) and Sch 3 (items 1, 6-11, 39): 28 June 2013 (s 2) |
Sch. 3 (item 39) |
|
Tax Laws Amendment (2012 Measures No. 6) Act 2013 |
84, 2013 |
28 June 2013 |
s 4, Sch 1 (items 2-9, 19-23), Sch 2, Sch 3, Sch 6 and Sch 8 (items 27-32): 28 June 2013 (s 2(1) items 1, 2, 4) |
s 4, Sch 1 (item 9), Sch 3 (item 34), Sch 6 (item 4) and Sch 8 (item 31) |
Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 |
85, 2013 |
28 June 2013 |
s 4, Sch 1, Sch 2 (items 1-3), Sch 4 (items 1-11) and Sch 7 (items 1, 7-10): 28 June 2013 (s 2(1) items 1-3, 7, 10) |
s 4, Sch 1 (item 12), Sch 7 (item 10) and Sch 8 (item 9) |
as amended by |
|
|
|
|
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 |
21, 2015 |
19 Mar 2015 |
Sch 7 (item 52): 28 June 2013 (s 2(1) item 21) |
-- |
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 |
70, 2015 |
25 June 2015 |
Sch 5 (items 2, 3): 26 June 2015 (s 2(1) item 8) |
-- |
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 |
88, 2013 |
28 June 2013 |
s 4, Sch 1 (items 1-18), Sch 3 and Sch 7 (items 200-210, 236-242): 28 June 2013 (s 2(1) items 1, 2, 5, 21, 26) |
s 4, Sch 3 (items 18, 19), Sch 5 (item 8) and Sch 7 (item 208) |
Superannuation Laws Amendment (MySuper Capital Gains Tax Relief and Other Measures) Act 2013 |
89, 2013 |
28 June 2013 |
Sch 1 (items 1-13): 28 June 2013 (s 2(1) items 2-5) |
Sch 1 (items 2, 13, 25) |
as amended by |
|
|
|
|
Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 |
118, 2013 |
29 June 2013 |
Sch 1 (item 100): 2 July 2019 (s 2(1) item 9) |
Sch 1 (item 110) |
Charities (Consequential Amendments and Transitional Provisions) Act 2013 |
96, 2013 |
28 June 2013 |
Sch 1 (items 23-37): 1 Jan 2014 (s 2(1) item 2) |
-- |
as amended by |
|
|
|
|
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 |
70, 2015 |
25 June 2015 |
Sch 6 (item 3): 1 Jan 2014 (s 2(1) item 10) |
-- |
Veterans' Affairs Legislation Amendment (Military Compensation Review and Other Measures) Act 2013 |
99, 2013 |
28 June 2013 |
Sch 5 (item 48): 1 July 2013 (s 2(1) item 2) |
-- |
Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 |
101, 2013 |
29 June 2013 |
Sch 2 (items 2, 20-43, 50): 29 June 2013 (s 2(1) item 3) |
Sch. 2 (item 50) |
Private Health Insurance Amendment (Lifetime Health Cover Loading and Other Measures) Act 2013 |
105, 2013 |
29 June 2013 |
Sch 2 (items 22-26, 28(3)): 1 July 2013 (s 2) |
Sch. 2 (item 28(3)) |
Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 |
118, 2013 |
29 June 2013 |
Sch 1 (items 1, 4-11, 16-26, 38-79, 88-96, 110): 29 June 2013 (s 2(1) items 2-5, 11) |
Sch. 1 (item 110) |
Tax Laws Amendment (2013 Measures No. 1) Act 2013 |
119, 2013 |
29 June 2013 |
Sch 1: 30 June 2013 (s 2(1) item 2) |
s. 4, Sch. 1 (items 5, 6, 9, 10, 20) and Sch. 3 (item 3) |
Tax Laws Amendment (2013 Measures No. 3) Act 2013 |
120, 2013 |
29 June 2013 |
Sch 1 (items 44-46): 1 July 2014 (s 2(1) item 4) |
-- |
Tax Laws Amendment (2013 Measures No. 2) Act 2013 |
124, 2013 |
29 June 2013 |
Sch 1 (items 37-45), Sch 5 (items 7, 8(1)), Sch 7, Sch 8, Sch 10 (items 1-11, 13): 29 June 2013 (s 2(1) items 2, 10-12) |
Sch. 1 (item 45), Sch. 2 (item 48), Sch. 5 (item 8(1)), Sch. 8 (item 3) and Sch. 11 (items 9, 32(1), 56) |
as amended by |
|
|
|
|
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 |
21, 2015 |
19 Mar 2015 |
Sch 7 (items 53, 54): 11 July 2013 (s 2(1) item 22) |
-- |
Tax and Superannuation Laws Amendment (2014 Measures No. 1) Act 2014 |
11, 2014 |
18 Mar 2014 |
Sch 3 (items 7, 8): 1 July 2019 (s 2(1) item 6) |
-- |
Farm Household Support (Consequential and Transitional Provisions) Act 2014 |
13, 2014 |
28 Mar 2014 |
Sch 2 (items 33-56): 1 July 2014 (s 2(1) item 3) |
Sch 2 (item 56) |
31, 2014 |
27 May 2014 |
Sch 4 (item 99): 24 June 2014 (s 2(1) item 9) |
-- |
|
32, 2014 |
27 May 2014 |
Sch 1 (items 5, 6): 1 July 2016 (s 2(1) item 3) |
-- |
|
Tax Laws Amendment (2014 Measures No. 1) Act 2014 |
34, 2014 |
30 May 2014 |
Sch 1 (items 3-11, 13(1)): 30 May 2014 (s 2(1) item 2) |
Sch 1 (item 13(1)) |
Social Security Legislation Amendment (Increased Employment Participation) Act 2014 |
35, 2014 |
18 June 2014 |
Sch 1 (items 9-12): 1 July 2014 (s 2) |
-- |
48, 2014 |
25 June 2014 |
Sch 1 (item 1): 25 June 2014 (s 2(1) item 2) |
-- |
|
Tax Laws Amendment (Untainting Tax) (Temporary Budget Repair Levy) Act 2014 |
49, 2014 |
25 June 2014 |
Sch 1: 25 June 2014 (s 2(1) item 2) |
Sch 1 (item 4) |
Tax Laws Amendment (Implementation of the FATCA Agreement) Act 2014 |
67, 2014 |
30 June 2014 |
Sch 1 (items 1, 3(1)): 30 June 2014 (s 2) |
Sch 1 (item 3(1)) |
Tax and Superannuation Laws Amendment (2014 Measures No. 2) Act 2014 |
68, 2014 |
30 June 2014 |
Sch 3: 30 June 2014 (s 2(1) item 2) |
Sch 3 (items 4, 9) |
Tax and Superannuation Laws Amendment (2014 Measures No. 3) Act 2014 |
69, 2014 |
30 June 2014 |
1 July 2014 (s 2) |
Sch 1 (item 16) |
77, 2014 |
17 July 2014 |
Sch 1 (items 43-99): 1 Sept 2014 (s 2(1) item 2) |
-- |
|
82, 2014 |
17 July 2014 |
Sch 1 (items 5-7): 18 July 2014 (s 2(1) item 2) |
-- |
|
83, 2014 |
17 July 2014 |
Sch 1 (items 156-195, 336): 1 July 2014 (s 2(1) items 2, 3) |
Sch 1 (item 336) and Sch 3 (items 6, 7) |
|
Minerals Resource Rent Tax Repeal and Other Measures Act 2014 |
96, 2014 |
5 Sept 2014 |
Sch 1 (items 14-45, 122-124), Sch 2 (items 1, 14-40, 42, 43) and Sch 3-5: 30 Sept 2014 (s 2(1) item 2) |
Sch 1 (items 122-124), Sch 2 (items 42, 43), Sch 3 (item 11), Sch 4 (item 8), Sch 5 (item 39), Sch 8 (item 26) and Sch 9 (item 24) |
101, 2014 |
11 Sept 2014 |
Sch 2 (items 4, 5): 10 Oct 2014 (s 2(1) item 2) |
-- |
|
109, 2014 |
16 Oct 2014 |
Sch 10 (items 13-15, 21-48): 17 Oct 2014 (s 2(1) item 8) |
Sch 10 (item 27) |
|
Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 |
110, 2014 |
16 Oct 2014 |
Sch 1 and Sch 2 (items 2-5, 13-23): 17 Oct 2014 (s 2(1) item 2) |
Sch 1 (item 56), Sch 2 (item 23), Sch 3 (items 5, 10), Sch 4 (item 3) and Sch 5 (items 74, 75, 103, 107, 112, 119, 121) |
Social Services and Other Legislation Amendment (2014 Budget Measures No. 6) Act 2014 |
122, 2014 |
26 Nov 2014 |
Sch 1 (items 289-294): 20 Sept 2014 (s 2(1) item 2) |
Sch 1 (item 294) |
Tax and Superannuation Laws Amendment (2014 Measures No. 6) Act 2014 |
133, 2014 |
12 Dec 2014 |
s 4, Sch 1 (items 1, 4-29, 37-40) and Sch 2 (items 1-3, 5): 12 Dec 2014 (s 2(1) items 1, 2) |
s 4, Sch 1 (items 39, 40) and Sch 2 (item 5) |
2, 2015 |
25 Feb 2015 |
Sch 2 (items 1, 73, 111) and Sch 4 (items 1-8, 79): 25 Feb 2015 (s 2(1) items 3, 5, 6) |
Sch 2 (item 73) and Sch 4 (item 79) |
|
as amended by |
|
|
|
|
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 |
70, 2015 |
25 June 2015 |
Sch 6 (item 64): 25 Feb 2015 (s 2(1) item 18) |
-- |
13, 2015 |
5 Mar 2015 |
Sch 1 (items 1-6, 9): 5 Mar 2015 (s 2(1) item 2) |
Sch 1 (items 9, 17) |
|
as amended by |
|
|
|
|
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 |
92, 2020 |
14 Oct 2020 |
Sch 4 (items 12-14): 1 Jan 2021 (s 2(1) item 7) |
Sch 4 (item 14) |
Tax and Superannuation Laws Amendment (2014 Measures No. 5) Act 2015 |
20, 2015 |
19 Mar 2015 |
Sch 1 (items 1-3, 6): 20 Mar 2015 (s 2(1) item 2) |
Sch 1 (item 6) |
Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 |
21, 2015 |
19 Mar 2015 |
s 4 and Sch 6 (items 1, 2, 16-25, 73): 19 Mar 2015 (s 2(1) items 1, 7-11, 13) |
s 4, Sch 1 (item 49), Sch 3 (item 8), Sch 4 (item 9), Sch 6 (items 73-79) and Sch 7 (items 18, 21) |
as amended by |
|
|
|
|
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 |
15, 2017 |
28 Feb 2017 |
Sch 4 (items 94, 95): 1 Apr 2017 (s 2(1) item 12) |
-- |
Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 |
15, 2018 |
28 Mar 2018 |
Sch 2: 29 Mar 2018 (s 2(1) item 6) |
-- |
Public Governance and Resources Legislation Amendment Act (No. 1) 2015 |
36, 2015 |
13 Apr 2015 |
Sch 5 (items 40, 74-77) and Sch 7: 14 Apr 2015 (s 2) |
Sch 5 (items 74-77) and Sch 7 |
as amended by |
|
|
|
|
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 |
126, 2015 |
10 Sept 2015 |
Sch 1 (item 486): 5 Mar 2016 (s 2(1) item 2) |
-- |
Tax and Superannuation Laws Amendment (Norfolk Island Reforms) Act 2015 |
53, 2015 |
26 May 2015 |
Sch 1 (items 9-17, 19): 1 July 2016 (s 2) |
Sch 1 (item 19) |
Tax Laws Amendment (Small Business Measures No. 1) Act 2015 |
66, 2015 |
22 June 2015 |
Sch 1 (items 6-29, 32): 22 June 2015 (s 2(1) items 3, 5) |
Sch 1 (item 32) |
Tax Laws Amendment (Small Business Measures No. 2) Act 2015 |
67, 2015 |
22 June 2015 |
Sch 1 (items 1-8) and Sch 2: 22 June 2015 (s 2(1) items 2, 5) |
Sch 2 (item 21) |
as amended by |
|
|
|
|
Treasury Laws Amendment (Accelerated Depreciation For Small Business Entities) Act 2017 |
56, 2017 |
22 June 2017 |
Sch 1 (items 12, 13): 22 June 2017 (s 2(1) item 3) |
-- |
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 |
70, 2015 |
25 June 2015 |
Sch 1 (items 65-108, 188-192, 195-205): 1 July 2015 (s 2(1) items 3, 4, 6) |
Sch 1 (items 195-205), Sch 2 (items 38, 39), Sch 6 (item 28) and Sch 7 (item 11) |
as amended by |
|
|
|
|
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 |
15, 2017 |
28 Feb 2017 |
Sch 4 (item 96): 1 Apr 2017 (s 2(1) item 12) |
-- |
Treasury Laws Amendment (2019 Measures No. 1) Act 2019 |
49, 2019 |
5 Apr 2019 |
Sch 3 (item 2): 1 July 2019 (s 2(1) item 10) |
-- |
87, 2015 |
26 June 2015 |
Sch 1 (items 23-33): 1 July 2015 (s 2(1) item 2) |
class="ENoteTableText" style='margin-left:72.6pt;text-indent:-72.6pt'>Sch 2 |
|
Social Services and Other Legislation Amendment (Seniors Supplement Cessation) Act 2015 |
91, 2015 |
26 June 2015 |
Sch 1 (items 49-53, 56): 20 June 2015 (s 2(1) item 2) |
Sch 1 (items 53, 56) |
Tax and Superannuation Laws Amendment (Employee Share Schemes) Act 2015 |
105, 2015 |
30 June 2015 |
Sch 1 (items 2-41, 44-51): 1 July 2015 (s 2) |
Sch 1 (items 44, 51) |
Tax Laws Amendment (Small Business Measures No. 3) Act 2015 |
114, 2015 |
26 Aug 2015 |
Sch 1 and 2: 26 Aug 2015 (s 2(1) item 1) |
Sch 1 (item 6) and Sch 2 (item 5) |
Defence Legislation Amendment (Superannuation and ADF Cover) Act 2015 |
120, 2015 |
10 Sept 2015 |
Sch 1 (item 54): 11 Sept 2015 (s 2(1) item 2) |
-- |
Acts and Instruments (Framework Reform) (Consequential Provisions) Act 2015 |
126, 2015 |
10 Sept 2015 |
Sch 1 (items 299-301): 5 Mar 2016 (s 2(1) item 2) |
-- |
Social Services Legislation Amendment (No. 2) Act 2015 |
128, 2015 |
16 Sept 2015 |
Sch 1 (items 29-31): 1 July 2017 (s 2(1) item 3) |
Sch 1 (items 32, 33) |
Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 |
130, 2015 |
16 Sept 2015 |
s 4, Sch 1 (items 1-3, 5-21) and Sch 3 (items 1-5): 16 Sept 2015 (s 2(1) items 1, 2, 4) |
s 4, Sch 1 (items 5, 19, 21), Sch 2 (item 3) and Sch 4 (items 55, 57, 58) |
Tax and Superannuation Laws Amendment (2015 Measures No. 4) Act 2015 |
135, 2015 |
13 Oct 2015 |
Sch 1: 13 Oct 2015 (s 2(1) item 2) |
Sch 1 (item 15) |
145, 2015 |
12 Nov 2015 |
Sch 4 (items 21, 22): 10 Dec 2015 (s 2(1) item 7) |
-- |
|
Foreign Acquisitions and Takeovers Legislation Amendment Act 2015 |
150, 2015 |
25 Nov 2015 |
Sch 4 (items 2, 12): 1 Dec 2015 (s 2(1) item 4) |
Sch 4 (item 12) |
Education Legislation Amendment (Overseas Debt Recovery) Act 2015 |
154, 2015 |
26 Nov 2015 |
Sch 5 (items 2-4): 1 Jan 2016 (s 2(1) item 9) |
-- |
Tax and Superannuation Laws Amendment (2015 Measures No. 5) Act 2015 |
162, 2015 |
30 Nov 2015 |
Sch 1 (items 1-3, 21-46) and Sch 4 (items 2, 27): 30 Nov 2015 (s 2(1) items 2, 3, 6) |
Sch 1 (items 45, 46) and Sch 4 (item 27) |
Labor 2013-14 Budget Savings (Measures No. 2) Act 2015 |
169, 2015 |
11 Dec 2015 |
Sch 1 (items 6-10, 111): 1 Jan 2016 (s 2(1) item 2) |
Sch 1 (item 111) |
Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015 |
170, 2015 |
11 Dec 2015 |
Sch 1 (items 1-4) and Sch 4: 11 Dec 2015 (s 2(1) item 1) |
Sch 4 (item 2) |
177, 2015 |
11 Dec 2015 |
11 Dec 2015 (s 2(1) item 1) |
-- |
|
Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 |
10, 2016 |
25 Feb 2016 |
Sch 1 (items 1-32, 38, 39) and Sch 2 (items 3-9, 30): 26 Feb 2016 (s 2(1) items 2, 4) |
Sch 1 (items 38, 39) and Sch 2 (item 30) |
11, 2016 |
29 Feb 2016 |
Sch 2 (items 274-277): 1 Mar 2017 (s 2(1) item 5) |
-- |
|
Tax Laws Amendment (Small Business Restructure Roll-over) Act 2016 |
18, 2016 |
8 Mar 2016 |
1 Apr 2016 (s 2(1) item 1) |
Sch 1 (item 8) |
20, 2016 |
18 Mar 2016 |
Sch 1 (items 1, 2): 1 July 2016 (s 2(1) item 2) |
-- |
|
Tax Laws Amendment (Implementation of the Common Reporting Standard) Act 2016 |
23, 2016 |
18 Mar 2016 |
Sch 1 (items 1, 14, 15): 19 Mar 2016 (s 2(1) items 2, 6) |
Sch 1 (items 14, 15) |
as amended by |
|
|
|
|
Treasury Laws Amendment (2018 Measures No. 4) Act 2019 |
8, 2019 |
1 Mar 2019 |
Sch 8 (item 2): 1 Jan 2018 (s 2(1) item 9) |
-- |
47, 2016 |
5 May 2016 |
Sch 6 (items 16-25): 6 May 2016 (s 2(1) item 8) |
Sch 6 (items 19-25) |
|
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 |
52, 2016 |
5 May 2016 |
Sch 3 (items 1-13, 15-22): 1 July 2016 (s 2(1) item 1) |
Sch 3 (items 15, 22) |
Tax Laws Amendment (New Tax System for Managed Investment Trusts) Act 2016 |
53, 2016 |
5 May 2016 |
Sch 1 (item 1), Sch 2, Sch 3 (items 2-4), Sch 4 (items 1-5), Sch 5 (items 2, 29-67, 75), Sch 6 (items 21-34), Sch 8 (item 1) and Sch 9: 5 May 2016 (s 2(1) items 2, 4) |
Sch 5 (item 75) and Sch 8 (item 1) |
as amended by |
|
|
|
|
Treasury Laws Amendment (2018 Measures No. 5) Act 2019 |
15, 2019 |
12 Mar 2019 |
Sch 1 (items 34-46): 1 Apr 2019 (s 2(1) item 2) |
Sch 1 (item 46) |
54, 2016 |
5 May 2016 |
Sch 1 (items 1, 12-14, 19) and Sch 2 (items 1-5, 8-14, 20-34, 44-51, 53-56, 63-74, 76): 1 July 2016 (s 2(1) items 2-5, 7) |
Sch 1 (item 19) and Sch 2 (items 4, 5, 20, 23, 44, 45, 53, 63, 72, 76) |
|
55, 2016 |
16 Sept 2016 |
Sch 3 (items 16-19): 1 July 2017 (s 2(1) item 4) |
Sch 3 (item 19), Sch 4 (item 13), Sch 22 (item 5) and Sch 23 (items 22-24) |
|
Industry Research and Development Amendment (Innovation and Science Australia) Act 2016 |
63, 2016 |
20 Oct 2016 |
Sch 1 (item 40): 20 Oct 2016 (s 2(1) item 1) |
-- |
Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 |
81, 2016 |
29 Nov 2016 |
Sch 1 (items 2-6, 26-32, 36), Sch 2 (items 1-8, 13-18, 20), Sch 3 (items 1-5, 9), Sch 5-8, Sch 9 (items 1-3, 5), Sch 10 (items 72-80, 93) and Sch 11: 1 Jan 2017 (s 2(1) items 2,
4, 6, 9) |
Sch 1 (item 36), Sch 2 (items 13, 20), Sch 3 (item 9), Sch 5 (item 7), Sch 6 (item 5), Sch 7 (item 4), Sch 8 (item 28), Sch 9 (item 5), Sch 10 (items 49-54), Sch 10 (item 93) and Sch 11 (item 11) |
as amended by |
|
|
|
|
Treasury Laws Amendment (2017 Measures No. 2) Act 2017 |
55, 2017 |
22 June 2017 |
Sch 1 (items 25-28): 1 Jan 2017 (s 2(1) item 6) |
-- |
Treasury Laws Amendment (Working Holiday Maker Reform) Act 2016 |
89, 2016 |
2 Dec 2016 |
Sch 2 (items 2, 6): 2 Dec 2016 (s 2(1) item 3) |
Sch 2 (item 6) |
14, 2017 |
28 Feb 2017 |
1 Apr 2017 (s 2(1) item 1) |
-- |
|
Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 |
15, 2017 |
28 Feb 2017 |
Sch 1 (item 1): 1 Mar 2017 (s 2(1) item 2) |
Sch 2 (item 5) and Sch 4 (items 32, 34, 36) |
Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017 |
22, 2017 |
4 Apr 2017 |
Sch 2 (items 6-8): 2 July 2018 (s 2(1) item 2) |
Sch 4 |
Treasury Laws Amendment (2016 Measures No. 1) Act 2017 |
25, 2017 |
4 Apr 2017 |
Sch 3 (items 1-11) and Sch 4 (items 3-5): 5 Apr 2017 (s 2(1) items 4, 6) |
Sch 3 (items 11, 14) |
Treasury Laws Amendment (2017 Measures No. 1) Act 2017 |
26, 2017 |
4 Apr 2017 |
Sch 1: 1 July 2017 (s 2(1) item 2) |
Sch 1 (item 5) |
Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 |
27, 2017 |
4 Apr 2017 |
Sch 1 (items 14-43, 52) and Sch 3: 1 July 2017 (s 2(1) items 4, 5) |
Sch 1 (item 52) and Sch 3 (item 4) |
41, 2017 |
19 May 2017 |
Sch 2 (item 1), Sch 3 (items 1-21), Sch 4 (items 1-29) and Sch 5 (items 1, 2): 1 July 2016 (s 2(1) items 9, 14, 16, 18) |
Sch 2 (item 5), Sch 3 (item 22) and Sch 4 (item 58) |
|
as amended by |
|
|
|
|
Treasury Laws Amendment (Lower Taxes for Small and Medium Businesses) Act 2018 |
134, 2018 |
25 Oct 2018 |
Sch 1 (items 2, 5, 6) and Sch 2: 1 Jan 2019 (s 2(1) item 1) |
-- |
46, 2017 |
19 June 2017 |
Sch 1 (items 10-16): 19 June 2017 (s 2(1) item 2) |
-- |
|
Treasury Laws Amendment (2017 Measures No. 2) Act 2017 |
55, 2017 |
22 June 2017 |
Sch 1 (items 1-15, 32): 1 July 2017 (s 2(1) items 2, 7) |
Sch 1 (item 32) |
Treasury Laws Amendment (Accelerated Depreciation For Small Business Entities) Act 2017 |
56, 2017 |
22 June 2017 |
Sch 1 (items 1-7): 1 July 2017 (s 2(1) item 2) |
-- |
Veterans' Affairs Legislation Amendment (Budget Measures) Act 2017 |
59, 2017 |
22 June 2017 |
Sch 1 (items 26-33): 1 July 2017 (s 2(1) item 4) |
-- |
64, 2017 |
23 June 2017 |
Sch 1 (items 4-13, 23): 24 June 2017 (s 2(1) item 2) |
Sch 1 (item 23) |
|
93, 2017 |
23 Aug 2017 |
Sch 2 (items 10-12): 20 Sept 2017 (s 2(1) item 4) |
-- |
|
Treasury Laws Amendment (2017 Measures No. 4) Act 2017 |
94, 2017 |
23 Aug 2017 |
Sch 2: 1 Oct 2017 (s 2(1) item 2) |
Sch 2 (item 20) |
Safety, Rehabilitation and Compensation Legislation Amendment (Defence Force) Act 2017 |
108, 2017 |
14 Sept 2017 |
Sch 3 (item 12): 12 Oct 2017 (s 2(1) item 5) |
-- |
Treasury Laws Amendment (2017 Measures No. 6) Act 2017 |
118, 2017 |
30 Oct 2017 |
Sch 2: 1 Jan 2018 (s 2(1) item 3) |
-- |
126, 2017 |
30 Nov 2017 |
Sch 1 and 2: 1 Jan 2018 (s 2(1) item 2) |
Sch 1 (item 5) and Sch 2 (item 13) |
|
128, 2017 |
30 Nov 2017 |
Sch 8 (items 11-15, 19, 26, 27): 1 Dec 2017 (s 2(1) item 10) |
Sch 8 (items 19, 27) |
|
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No. 1) Act 2017 |
132, 2017 |
13 Dec 2017 |
Sch 1 (items 6-12, 21, 27-31): 1 July 2018 (s 2(1) item 2) |
Sch 2 (item 7) |
4, 2018 |
20 Feb 2018 |
Sch 6 (items 9-20, 27): 21 Feb 2018 (s 2(1) item 1) |
Sch 6 (item 27) |
|
Financial Sector Legislation Amendment (Crisis Resolution Powers and Other Measures) Act 2018 |
10, 2018 |
5 Mar 2018 |
Sch 7 (items 4-11): 5 Mar 2018 (s 2(1) item 2) |
-- |
Treasury Laws Amendment (Putting Consumers First--Establishment of the Australian Financial Complaints Authority) Act 2018 |
13, 2018 |
5 Mar 2018 |
s 4: 5 Mar 2018 (s 2(1) item 1) |
s 4 and Sch 1 (items 31, 58) |
Treasury Laws Amendment (Income Tax Consolidation Integrity) Act 2018 |
14, 2018 |
28 Mar 2018 |
Sch 1: 1 Apr 2018 (s 2(1) items 2-4) |
Sch 1 (items 6, 9, 14, 15, 18, 19, 21, 25, 30, 31) |
Treasury Laws Amendment (Junior Minerals Exploration Incentive) Act 2018 |
15, 2018 |
28 Mar 2018 |
Sch 1 (items 1-6A, 11-26, 65-67): 1 Apr 2018 (s 2(1) items 2, 4) |
Sch 1 (items 65-73) |
as amended by |
|
|
|
|
Treasury Laws Amendment (2021 Measures No. 4) Act 2021 |
72, 2021 |
30 June 2021 |
Sch 2 (items 13-16): 1 July 2021 (s 2(1) item 3) |
-- |
Veterans' Affairs Legislation Amendment (Veteran-centric Reforms No. 1) Act 2018 |
17, 2018 |
28 Mar 2018 |
Sch 2 (items 47, 48): 1 May 2018 (s 2(1) item 3) |
-- |
Treasury Laws Amendment (2018 Measures No. 1) Act 2018 |
23, 2018 |
29 Mar 2018 |
Sch 1 (items 12-19, 21-23, 60-62), Sch 2 (items 1, 2, 6) and Sch 5 (items 7-11, 26-28): 1 Apr 2018 (s 2(1) items 3, 5, 8, 10, 12) |
Sch 1 (items 19, 75-79), Sch 2 (item 6) and Sch 5 (items 26-28) |
Social Services Legislation Amendment (Welfare Reform) Act 2018 |
26, 2018 |
11 Apr 2018 |
Sch 1 (items 14-23, 342-354), Sch 2 (items 3-6, 82-93), Sch 3 (items 5-8, 98-111) and Sch 4 (items 1-7, 105-110): 20 Mar 2020 (s 2(1) items 2, 4-6) |
Sch 1 (items 342-354), Sch 2 (items 82-93), Sch 3 (items 98-111), Sch 4 (items 105-110), Sch 5 (items 139-148), Sch 6 (items 63-72) and Sch 7 (items 68-77) |
47, 2018 |
21 June 2018 |
Sch 1 (items 1, 6, 7): 1 July 2018 (s 2(1) item 2) |
Sch 1 (item 20) |
|
as amended by |
|
|
|
|
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 |
92, 2020 |
14 Oct 2020 |
Sch 1 (items 28, 30): 15 Oct 2020 (s 2(1) item 6) |
-- |
Legislation Amendment (Sunsetting Review and Other Measures) Act 2018 |
78, 2018 |
24 Aug 2018 |
Sch 2 (item 16): 25 Aug 2018 (s 2(1) item 5) |
-- |
82, 2018 |
24 Aug 2018 |
Sch 1 (items 3, 25): 25 Aug 2018 (s 2(1) item 2) |
Sch 1 (item 25) |
|
Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 |
84, 2018 |
24 Aug 2018 |
Sch 1 (items 1, 8-13, 15), Sch 2 (items 1-3, 6-10), Sch 3, Sch 4 (items 2-4) and Sch 5: 1 Oct 2018 (s 2(1) item 1) |
Sch 1 (item 15), Sch 2 (items 9, 10) and Sch 3 (item 2) |
Treasury Laws Amendment (Enterprise Tax Plan Base Rate Entities) Act 2018 |
94, 2018 |
31 Aug 2018 |
Sch 2 (items 1, 2): 1 July 2017 (s 2(1) item 4) |
Sch 2 (item 2) |
Treasury Laws Amendment (Accelerated Depreciation for Small Business Entities) Act 2018 |
109, 2018 |
21 Sept 2018 |
Sch 1 (items 1-7): 1 Oct 2018 (s 2(1) item 2) |
-- |
Education and Other Legislation Amendment (VET Student Loan Debt Separation) Act 2018 |
116, 2018 |
25 Sept 2018 |
Sch 1 (items 27-32): 1 July 2019 (s 2(1) item 2B) |
-- |
Treasury Laws Amendment (Black Economy Taskforce Measures No. 1) Act 2018 |
121, 2018 |
3 Oct 2018 |
Sch 1 (items 1, 4): 4 Oct 2018 (s 2(1) item 1) |
Sch 1 (item 4) |
Treasury Laws Amendment (Supporting Australian Farmers) Act 2018 |
123, 2018 |
3 Oct 2018 |
Sch 1: 1 Jan 2019 (s 2(1) item 2) |
Sch 1 (item 3) |
Treasury Laws Amendment (Tax Integrity and Other Measures) Act 2018 |
124, 2018 |
3 Oct 2018 |
Sch 2, Sch 3 (items 1-3A, 6) and Sch 4: 1 Jan 2019 (s 2(1) item 1) |
Sch 2 (item 3), Sch 3 (item 6) and Sch 4 (item 5) |
130, 2018 |
25 Oct 2018 |
Sch 6 (item 66): 22 Nov 2018 (s 2(1) item 10) |
-- |
|
Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Act 2018 |
141, 2018 |
29 Nov 2018 |
Sch 1: 1 Jan 2019 (s 2(1) item 2) |
Sch 1 (item 2) |
Treasury Laws Amendment (2017 Enterprise Incentives No. 1) Act 2019 |
7, 2019 |
1 Mar 2019 |
Sch 1 (items 1-13, 33-164): 1 Apr 2019 (s 2(1) item 1) |
Sch 1 (items 13, 164) |
Treasury Laws Amendment (2018 Measures No. 4) Act 2019 |
8, 2019 |
1 Mar 2019 |
Sch 3 (items 1, 10), Sch 8 (items 8, 10, 11, 13, 35-46), Sch 9 and 10: 1 Apr 2019 (s 2(1) items 3, 11, 13) |
Sch 3 (item 10) and Sch 8 (items 10, 11, 36, 38, 40, 44) |
Treasury Laws Amendment (2018 Measures No. 5) Act 2019 |
15, 2019 |
12 Mar 2019 |
Sch 1 (items 2-17, 46): 1 Apr 2019 (s 2(1) item 2) |
Sch 1 (item 46) |
Treasury Laws Amendment (Protecting Your Superannuation Package) Act 2019 |
16, 2019 |
12 Mar 2019 |
Sch 3 (items 1-15, 38): 13 Mar 2019 (s 2(1) item 2) |
Sch 3 (item 38) |
as amended by |
|
|
|
|
Treasury Laws Amendment (2019 Measures No. 3) Act 2020 |
64, 2020 |
22 June 2020 |
Sch 3 (item 62): 23 June 2020 (s 2(1) item 4) |
-- |
Social Services Legislation Amendment (Energy Assistance Payment) Act 2019 |
28, 2019 |
5 Apr 2019 |
Sch 1 (items 10-13): 6 Apr 2019 (s 2(1) item 1) |
-- |
Treasury Laws Amendment (North Queensland Flood Recovery) Act 2019 |
30, 2019 |
5 Apr 2019 |
Sch 1 and 2: 1 July 2019 (s 2(1) item 2) |
Sch 1 (item 3) and Sch 2 (item 3) |
Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 |
34, 2019 |
5 Apr 2019 |
Sch 1 (items 1-5, 12, 13, 16), Sch 2, Sch 4 (items 3-6, 8, 9) and Sch 5 (items 1, 2, 5): 1 July 2019 (s 2(1) items 2, 3) |
Sch 1 (item 16), Sch 2 (item 4) and Sch 5 (item 5) |
37, 2019 |
5 Apr 2019 |
Sch 2 (items 17-22): 6 Apr 2019 (s 2(1) item 1) |
-- |
|
Treatment Benefits (Special Access) (Consequential Amendments and Transitional Provisions) Act 2019 |
42, 2019 |
5 Apr 2019 |
Sch 1 (items 1, 2) and Sch 2 (items 9-11): 6 Apr 2019 (s 2(1) item 2) |
Sch 1 (items 1, 2) |
Treasury Laws Amendment (2019 Petroleum Resource Rent Tax Reforms No. 1) Act 2019 |
43, 2019 |
5 Apr 2019 |
Sch 2 (items 79-92): 1 July 2019 (s 2(1) item 1) |
Sch 2 (items 85-92) |
Treasury Laws Amendment (2019 Measures No. 1) Act 2019 |
49, 2019 |
5 Apr 2019 |
Sch 3 (item 1) and Sch 4 (items 71-94, 111): 1 July 2019 (s 2(1) items 10, 12) |
Sch 4 (item 111) |
Treasury Laws Amendment (Increasing and Extending the Instant Asset Write-Off) Act 2019 |
51, 2019 |
6 Apr 2019 |
Sch 1 (items 1-7) and Sch 2: 1 July 2019 (s 2(1) item 1) |
-- |
Treasury Laws Amendment (Tax Relief So Working Australians Keep More Of Their Money) Act 2019 |
52, 2019 |
5 July 2019 |
Sch 1: 6 July 2019 (s 2(1) item 1) |
Sch 1 (item 4) |
Treasury Laws Amendment (Timor Sea Maritime Boundaries Treaty) Act 2019 |
59, 2019 |
7 Aug 2019 |
Sch 1 and Sch 2 (items 9-20): 30 Aug 2019 (s 2(1) item 2) |
-- |
Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 |
65, 2019 |
13 Sept 2019 |
Sch 1 (items 4-18): 1 Oct 2019 (s 2(1) item 2) |
Sch 1 (items 17, 18) |
Treasury Laws Amendment (2018 Superannuation Measures No. 1) Act 2019 |
78, 2019 |
2 Oct 2019 |
Sch 2 and Sch 3 (items 1, 2): 1 Jan 2020 (s 2(1) item 3) |
Sch 2 (item 4) |
Treasury Laws Amendment (2019 Measures No. 2) Act 2019 |
94, 2019 |
28 Oct 2019 |
Sch 1: 29 Oct 2019 (s 2(1) item 2) |
Sch 1 (item 3) |
Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 |
95, 2019 |
28 Oct 2019 |
Sch 2 and 3: 1 Jan 2020 (s 2(1) item 2) |
Sch 2 (item 3), Sch 3 (item 4) and Sch 5 (item 4) |
Medical and Midwife Indemnity Legislation Amendment Act 2019 |
105, 2019 |
28 Nov 2019 |
Sch 1 (items 5-7, 54): 1 July 2020 (s 2(1) item 2) |
Sch 1 (item 54) |
Treasury Laws Amendment (International Tax Agreements) Act 2019 |
107, 2019 |
28 Nov 2019 |
Sch 2 (items 1, 2): 1 Jan 2020 (s 2(1) item 3) |
-- |
Military Rehabilitation and Compensation Amendment (Single Treatment Pathway) Act 2019 |
122, 2019 |
12 Dec 2019 |
Sch 1 (items 25, 28-32): 12 Dec 2019 (s 2(1) item 1) |
Sch 1 (items 28-32) |
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures) Act 2019 |
129, 2019 |
12 Dec 2019 |
Sch 1 (items 1-31, 33-36) and Sch 2: 1 Jan 2020 (s 2(1) item 2) |
Sch 1 (items 33, 36) and Sch 2 (item 3) |
Treasury Laws Amendment (2019-20 Bushfire Tax Assistance) Act 2020 |
1, 2020 |
13 Feb 2020 |
14 Feb 2020 (s 2(1) item 1) |
Sch 1 (item 3) |
Treasury Laws Amendment (2018 Measures No. 2) Act 2020 |
8, 2020 |
26 Feb 2020 |
Sch 2 (items 1-17): 1 Apr 2020 (s 2(1) item 3) |
Sch 2 (items 3, 14, 17) |
18, 2020 |
6 Mar 2020 |
Sch 1 (items 24-26): 6 Sept 2020 (s 2(1) item 1) |
-- |
|
Treasury Laws Amendment (Recovering Unpaid Superannuation) Act 2020 |
21, 2020 |
6 Mar 2020 |
Sch 1 (items 1-9): 1 Apr 2020 (s 2(1) item 2) |
Sch 1 (item 9) |
22, 2020 |
24 Mar 2020 |
Sch 1 (items 1-14), Sch 2 (items 1-6) and Sch 4 (items 12-22): 25 Mar 2020 (s 2(1) items 2, 4) |
-- |
|
Coronavirus Economic Response Package Omnibus (Measures No. 2) Act 2020 |
38, 2020 |
9 Apr 2020 |
Sch 2 (items 3-6): 9 Apr 2020 (s 2(1) item 4) |
-- |
Treasury Laws Amendment (2020 Measures No. 1) Act 2020 |
49, 2020 |
25 May 2020 |
Sch 1 (items 1-17, 21) and Sch 2 (items 1, 7): 1 July 2020 (s 2(1) item 1) |
Sch 1 (item 21) and Sch 2 (item 7) |
Treasury Laws Amendment (2020 Measures No. 3) Act 2020 |
61, 2020 |
19 June 2020 |
Sch 2: 1 July 2020 (s 2(1) item 5) |
-- |
Treasury Laws Amendment (2019 Measures No. 3) Act 2020 |
64, 2020 |
22 June 2020 |
Sch 3 (items 72-122): 1 July 2020 (s 2(1) item 5) |
Sch 3 (items 73, 83, 91, 93, 105, 110, 114, 119, 325, 326, 330) |
Treasury Laws Amendment (Registries Modernisation and Other Measures) Act 2020 |
69, 2020 |
22 June 2020 |
Sch 1 (items 1369-1385, 1465-1467): awaiting commencement (s 2(1) item 5) |
Sch 1 (items 1465-1467) and Sch 1 (item 1468) |
as amended by |
|
|
|
|
Treasury Laws Amendment (2021 Measures No. 5) Act 2021 |
127, 2021 |
7 Dec 2021 |
Sch 3 (item 105): 22 June 2020 (s 2(1) item 8) |
-- |
Treasury Laws Amendment (2022 Measures No. 1) Act 2022 |
35, 2022 |
9 Aug 2022 |
Sch 4 (item 7): 21 June 2022 (s 2(1) item 5) |
-- |
Treasury Laws Amendment (2020 Measures No. 2) Act 2020 |
79, 2020 |
3 Sept 2020 |
Sch 1, 3 and 5: 1 Oct 2020 (s 2(1) items 2, 4) |
Sch 1 (items 41, 51, 60, 64) and Sch 3 (item 4) |
Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 |
92, 2020 |
14 Oct 2020 |
Sch 1 (items 18-21, 24): 15 Oct 2020 (s 2(1) item 4) |
Sch 1 (items 24, 27), Sch 3 (item 40), Sch 4 (item 14) and Sch 5 (item 56) |
as amended by |
|
|
|
|
Treasury Laws Amendment (2021 Measures No. 4) Act 2021 |
72, 2021 |
30 June 2021 |
Sch 6: 14 Oct 2020 (s 2(1) item 6) |
-- |
Social Services and Other Legislation Amendment (Coronavirus and Other Measures) Act 2020 |
97, 2020 |
13 Nov 2020 |
Sch 1 (items 28-36): 14 Nov 2020 (s 2(1) item 2) |
-- |
Social Services and Other Legislation Amendment (Omnibus) Act 2020 |
107, 2020 |
26 Nov 2020 |
Sch 3 (items 2-9): 27 Nov 2020 (s 2(1) item 3) |
-- |
Family Law Amendment (Western Australia De Facto Superannuation Splitting and Bankruptcy) Act 2020 |
112, 2020 |
8 Dec 2020 |
Sch 3 (items 39-47): 28 Sept 2022 (s 2(1) item 1) |
-- |
Treasury Laws Amendment (2020 Measures No. 5) Act 2020 |
118, 2020 |
11 Dec 2020 |
Sch 1: 12 Dec 2020 (s 2(1) item 2) |
Sch 1 (item 3) |
National Emergency Declaration (Consequential Amendments) Act 2020 |
129, 2020 |
15 Dec 2020 |
Sch 1 (item 24): 16 Dec 2020 (s 2(1) item 2) |
-- |
Treasury Laws Amendment (2020 Measures No. 6) Act 2020 |
141, 2020 |
17 Dec 2020 |
Sch 1 (item 1) and Sch 4 (items 82-101): 1 Jan 2021 (s 2(1) items 2, 7) |
Sch 4 (item 146) |
Radiocommunications Legislation Amendment (Reform and Modernisation) Act 2020 |
151, 2020 |
17 Dec 2020 |
Sch 9 (items 101-106): 17 June 2021 (s 2(1) item 12) |
Sch 9 (item 106) |
13, 2021 |
1 Mar 2021 |
Sch 2 (item 467): 1 Sept 2021 (s 2(1) item 5) |
-- |
|
Treasury Laws Amendment (Reuniting More Superannuation) Act 2021 |
24, 2021 |
22 Mar 2021 |
Sch 1 (items 1-14): 23 Mar 2021 (s 2(1) item 2) |
-- |
Treasury Laws Amendment (More Flexible Superannuation) Act 2021 |
45, 2021 |
22 June 2021 |
Sch 1, Sch 2 (items 1-4, 14) and Sch 3: 1 July 2021 (s 2(1) items 2, 3) |
Sch 1 (item 2) and Sch 2 (item 14) |
Treasury Laws Amendment (Self Managed Superannuation Funds) Act 2021 |
47, 2021 |
22 June 2021 |
Sch 1 (items 4-9): 1 July 2021 (s 2(1) item 1) |
-- |
Treasury Laws Amendment (2021 Measures No. 3) Act 2021 |
61, 2021 |
29 June 2021 |
Sch 3 (items 1-3), Sch 4 and Sch 5: 1 July 2021 (s 2(1) items 4, 6) |
Sch 3 (item 3) and Sch 4 (item 3) |
Treasury Laws Amendment (COVID-19 Economic Response) Act 2021 |
71, 2021 |
30 June 2021 |
Sch 1: 1 July 2021 (s 2(1) item 1) |
Sch 1 (item 2) |
Treasury Laws Amendment (2021 Measures No. 4) Act 2021 |
72, 2021 |
30 June 2021 |
Sch 2 (items 1-12, 17, 18) and Sch 3 (items 1, 2): 1 July 2021 (s 2(1) items 3, 4) |
Sch 2 (items 17, 18) |
Treasury Laws Amendment (COVID-19 Economic Response No. 2) Act 2021 |
79, 2021 |
10 Aug 2021 |
Sch 3 and Sch 5: 11 Aug 2021 (s 2(1) item 1) |
Sch 3 (item 3) and Sch 5 (item 3) |
Industry Research and Development Amendment (Industry Innovation and Science Australia) Act 2021 |
101, 2021 |
10 Sept 2021 |
Sch 1 (item 3): 11 Sept 2021 (s 2(1) item 1) |
|
Treasury Laws Amendment (2021 Measures No. 2) Act 2021 |
110, 2021 |
13 Sept 2021 |
Sch 1 and Sch 2 (items 8-13): 1 Oct 2021 (s 2(1) item 2) |
Sch 1 (items 12-16) and Sch 2 (item 13) |
Treasury Laws Amendment (2021 Measures No. 6) Act 2021 |
111, 2021 |
13 Sept 2021 |
Sch 1 and 3: 1 Oct 2021 (s 2(1) items 2, 4) |
Sch 1 (item 3) and Sch 3 (item 2) |
Treasury Laws Amendment (2021 Measures No. 5) Act 2021 |
127, 2021 |
7 Dec 2021 |
Sch 1 and Sch 3 (items 42, 49-63, 65-69, 71, 72): 1 Jan 2022 (s 2(1) items 2, 5) |
Sch 1 (item 28) and Sch 3 (items 5, 51, 63, 69, 72) |
Territories Stolen Generations Redress Scheme (Consequential Amendments) Act 2021 |
141, 2021 |
13 Dec 2021 |
Sch 1 (items 1-3): 1 Jan 2022 (s 2(1) item 2) |
Sch 1 (item 3) |
Veterans' Affairs Legislation Amendment (Exempting Disability Payments from Income Testing and Other Measures) Act 2021 |
142, 2021 |
13 Dec 2021 |
Sch 1 (items 15-20): 1 Jan 2022 (s 2(1) item 2) |
Sch 1 (item 20) |
Corporate Collective Investment Vehicle Framework and Other Measures Act 2022 |
8, 2022 |
22 Feb 2022 |
Sch 5 (items 1-4, 8-14): 1 July 2022 (s 2(1) item 4) |
Sch 5 (item 19), Sch 8 (item 34) and Sch 10 (item 9) |
10, 2022 |
22 Feb 2022 |
Sch 3-5: 1 Apr 2022 (s 2(1) item 3) |
Sch 3 (item 2), Sch 4 (item 5) and Sch 5 (item 2) |
|
Treasury Laws Amendment (Cost of Living Support and Other Measures) Act 2022 |
14, 2022 |
31 Mar 2022 |
Sch 2, 3, 6 and Sch 8 (items 1-9): 1 Apr 2022 (s 2(1) items 3, 7, 9) |
Sch 2 (item 4) |
Treasury Laws Amendment (Laminaria and Corallina Decommissioning Cost Recovery Levy) Act 2022 |
24, 2022 |
1 Apr 2022 |
Sch 1 (items 1-5, 21): 2 Apr 2022 (s 2(1) item 1) |
Sch 1 (item 21) |
Treasury Laws Amendment (2022 Measures No. 1) Act 2022 |
35, 2022 |
9 Aug 2022 |
Sch 1 (items 1-3) and Sch 3 (items 2, 3): 1 Oct 2022 (s 2(1) items 2, 4) |
Sch 1 (item 3) |
Defence, Veterans' and Families' Acute Support Package Act 2022 |
40, 2022 |
7 Oct 2022 |
Sch 1 (items 25-27): 14 Oct 2022 (s 2(1) item 1) |
Sch 1 (item 27) |
Treasury Laws Amendment (2022 Measures No. 3) Act 2022 |
75, 2022 |
5 Dec 2022 |
Sch 4 (items 2-21, 38): 1 July 2022 (s 2(1) item 4) |
Sch 4 (item 38) |
Treasury Laws Amendment (2022 Measures No. 2) Act 2022 |
84, 2022 |
12 Dec 2022 |
Sch 1 (item 16), Sch 3 (items 28-33) and Sch 5: 1 Jan 2023 (s 2(1) items 2, 4) |
Sch 3 (item 33) and Sch 5 (item 2) |
Treasury Laws Amendment (2022 Measures No. 5) Act 2023 |
2, 2023 |
16 Feb 2023 |
1 Apr 2023 (s 2(1) item 1) |
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Paid Parental Leave Amendment (Improvements for Families and Gender Equality) Act 2023 |
4, 2023 |
10 Mar 2023 |
Sch 2 (item 16) and Sch 3 (items 1, 2): 26 Mar 2023 (s 2(1) item 1) |
Sch 3 (items 1, 2) |
14, 2023 |
11 Apr 2023 |
Sch 1 (items 64-66): 12 Apr 2023 (s 2(1) item 2) |
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|
15, 2023 |
11 Apr 2023 |
Sch 1 (items 6, 7): 1 July 2023 (s 2(1) item 2) |
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Name |
Registration |
Commencement |
Application, saving and transitional provisions |
Workplace Relations Amendment (Work Choices) (Consequential Amendments) Regulations 2006 (No. 1) (SLI No. 50, 2006) |
17 Mar 2006 (F2006L00820) |
Sch 51: 27 Mar 2006 (r 2(b)) |
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